Detailed Project Report
Citrus Fruit and Jam Trading (Malta, Orange, Galgal)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹22.05 L
- Term loan from bank
- ₹19.85 L
- Promoter’s contribution
- ₹2.21 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.35 L
- Average DSCR
- -0.87
- Break-even (% of capacity used)
- —
02 Promoter and unit
| Promoter name | — |
|---|---|
| Business / firm name | — |
| Legal form | Proprietorship |
| Address of the unit | — |
| Applicant category | General · Rural |
03 The project
Collect malta, oranges, lemons and galgal from hill farmers, grade and pack them, and sell them with village-made jams under one brand.
| Main product or service | Citrus Fruit and Jam Trading (Malta, Orange, Galgal) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Supermarkets and organic food stores
- Fruit wholesalers
- Hotels, restaurants, juice shops and bakeries
- Online grocery platforms
- Institutions, gifting buyers and wellness resorts
- Direct tie-ups with retail chains and hotels
- Own or partner e-commerce
- Food exhibitions, farmers' markets and trade fairs
- Seasonal gift hampers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fruit sorting and grading tables (× 4) | 1 | 0 | 0 |
| Cold storage chambers (× 2) | 1 | 0 | 0 |
| Weighing and packing machines (× 3) | 1 | 0 | 0 |
| Labelling machine (× 2) | 1 | 0 | 0 |
| Crates, pallets and handling tools (× Multiple) | 1 | 0 | 0 |
| Refrigerated delivery van | 1 | 0 | 0 |
| Warehouse set-up and cold rooms (total) | 1 | 15,00,000 | 15,00,000 |
| Vehicles and material handling (total) | 1 | 6,00,000 | 6,00,000 |
| Total | 21,00,000 |
Pre-filled from: Uttarakhand DUY project profile — Citric Fruit and Jam Trading Unit. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh malta, oranges, galgal, lemons and limes — from farmer groups and FPOs in Pauri, Tehri, Almora, Bageshwar, Chamoli
- Jams, marmalades and preserves — from rural food units and women's self-help groups
- Crates, corrugated boxes, glass jars, labels — packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 21.00 |
| Contingency | 1.05 |
| Total fixed capital | 22.05 |
| Working capital margin | 0.00 |
| Total project cost | 22.05 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.21 | 10.0 |
| Term loan from bank | 19.85 | 90.0 |
| Total | 22.05 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
09 Key assumptions
| Selling price | ₹0 per units |
|---|---|
| Raw material & packing cost | ₹0 per units |
| Capacity used each year | 60% · 70% · 80% · 80% · 80% · 80% · 80% |
| Term loan interest rate (% a year) | 11% · 84 months (Moratorium 6) |
| Working capital method | Turnover method (RBI) · Working capital interest (% a year) 11% |
| Income tax rate | 25% |
| Yearly price and cost rise | 0% |
10 Production and sales
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capacity used | 60% | 70% | 80% | 80% | 80% | 80% | 80% |
| Production (units) | 6,000 | 7,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 |
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
11 Projected profitability
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw material and packing | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power and fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Salaries and wages | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 |
| Rent | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Administration | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling and distribution | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Repairs and maintenance | 0.44 | 0.44 | 0.44 | 0.44 | 0.44 | 0.44 | 0.44 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.43 | 3.43 | 3.43 | 3.43 | 3.43 | 3.43 | 3.43 |
| Operating profit (EBITDA) | -3.43 | -3.43 | -3.43 | -3.43 | -3.43 | -3.43 | -3.43 |
| Depreciation | 3.31 | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.15 | 1.86 | 1.53 | 1.19 | 0.85 | 0.52 | 0.18 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.89 | -8.10 | -7.35 | -6.65 | -6.01 | -5.42 | -4.86 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.89 | -8.10 | -7.35 | -6.65 | -6.01 | -5.42 | -4.86 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.89 | -8.10 | -7.35 | -6.65 | -6.01 | -5.42 | -4.86 |
| Depreciation | 3.31 | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 |
| Cash accruals (PAT + depreciation) | -5.58 | -5.29 | -4.96 | -4.62 | -4.28 | -3.95 | -3.61 |
| Term loan repaid | 1.53 | 3.05 | 3.05 | 3.05 | 3.05 | 3.05 | 3.05 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.11 | -8.35 | -8.01 | -7.67 | -7.34 | -7.00 | -6.67 |
| Cash and bank | -7.11 | -15.45 | -23.46 | -31.13 | -38.47 | -45.47 | -52.14 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 |
| Reserves and surplus | -8.89 | -16.99 | -24.34 | -30.99 | -37.00 | -42.42 | -47.28 |
| Term loan outstanding | 18.32 | 15.27 | 12.21 | 9.16 | 6.11 | 3.05 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.64 | 0.48 | -9.92 | -19.62 | -28.69 | -37.16 | -45.07 |
| Net fixed assets | 18.74 | 15.93 | 13.54 | 11.51 | 9.78 | 8.32 | 7.07 |
| Preliminary expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current assets (stock and debtors) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and bank | -7.11 | -15.45 | -23.46 | -31.13 | -38.47 | -45.47 | -52.14 |
| Total assets | 11.64 | 0.48 | -9.92 | -19.62 | -28.69 | -37.16 | -45.07 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.93 | -0.70 | -0.75 | -0.81 | -0.88 | -0.96 | -1.06 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.87 |
|---|---|
| Lowest DSCR | -1.06 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.31 | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 |
Written-down value method at Income-tax Rules block rates (building 10%, plant & machinery 15%, furniture 10%, computers 40%). Change them if your CA uses other rates.
16 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 19.85 | 2.15 | 1.53 | 18.32 |
| 2 | 18.32 | 1.86 | 3.05 | 15.27 |
| 3 | 15.27 | 1.53 | 3.05 | 12.21 |
| 4 | 12.21 | 1.19 | 3.05 | 9.16 |
| 5 | 9.16 | 0.85 | 3.05 | 6.11 |
| 6 | 6.11 | 0.52 | 3.05 | 3.05 |
| 7 | 3.05 | 0.18 | 3.05 | 0.00 |
17 Licences and registrations
- FSSAI licence (trading and storage of fruit and jams)
- Udyam
- GST
- Mandi licence where required for buying fruit
- Legal Metrology registration for packed jams
- Trade licence
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- NHB Capital Investment Subsidy – Commercial Horticulture & Cold Storage (Scheme 1 and Cold Storage Scheme)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Uttarakhand DUY project profile — Citric Fruit and Jam Trading Unit — https://duy-heduk.org/downloads/project-profiles/1.%20Citric%20Fruit%20and%20Jam%20Trading%20Unit.pdf
This report is a projection from the figures entered by the promoter. It is not a bank appraisal or a guarantee of a loan or subsidy. Check every figure with current quotations and your chartered accountant before submitting it.