Detailed Project Report
Citrus Fruit Wine Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹29.09 L
- Term loan from bank
- ₹26.18 L
- Promoter’s contribution
- ₹2.91 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.77 L
- Average DSCR
- -0.69
- 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
Juicing citrus fruits, fermenting the juice with sugar and bottling the wine in 1-litre bottles.
| Main product or service | Citrus Fruit Wine Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Licensed wine and liquor shops
- Hotels, bars and restaurants with a liquor licence
- Tourists where winery sales are allowed
- State-licensed wholesalers or the state beverage corporation
- Licensed retail outlets
- Licensed hotels and bars
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fermenters | 1 | 8,00,000 | 8,00,000 |
| Bottling machine | 1 | 15,00,000 | 15,00,000 |
| Juicers | 1 | 45,800 | 45,800 |
| Pressing machines | 1 | 3,50,000 | 3,50,000 |
| Vacuum filtration unit | 1 | 75,000 | 75,000 |
| Total | 27,70,800 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Citrus Wine. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Citrus fruits — oranges and similar fruits bought in season
- Sugar and water — added before fermentation
- 1-litre bottles, caps and labels — 150,000 bottles a year at full capacity
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 27.71 |
| Contingency | 1.39 |
| Total fixed capital | 29.09 |
| Working capital margin | 0.00 |
| Total project cost | 29.09 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.91 | 10.0 |
| Term loan from bank | 26.18 | 90.0 |
| Total | 29.09 | 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 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 |
| Insurance | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 |
| Total cost of operations | 3.61 | 3.61 | 3.61 | 3.61 | 3.61 | 3.61 | 3.61 |
| Operating profit (EBITDA) | -3.61 | -3.61 | -3.61 | -3.61 | -3.61 | -3.61 | -3.61 |
| Depreciation | 4.36 | 3.71 | 3.15 | 2.68 | 2.28 | 1.94 | 1.65 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.83 | 2.46 | 2.01 | 1.57 | 1.13 | 0.68 | 0.24 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.81 | -9.77 | -8.77 | -7.86 | -7.01 | -6.23 | -5.49 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.81 | -9.77 | -8.77 | -7.86 | -7.01 | -6.23 | -5.49 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.81 | -9.77 | -8.77 | -7.86 | -7.01 | -6.23 | -5.49 |
| Depreciation | 4.36 | 3.71 | 3.15 | 2.68 | 2.28 | 1.94 | 1.65 |
| Cash accruals (PAT + depreciation) | -6.44 | -6.06 | -5.62 | -5.18 | -4.73 | -4.29 | -3.85 |
| Term loan repaid | 2.01 | 4.03 | 4.03 | 4.03 | 4.03 | 4.03 | 4.03 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.46 | -10.09 | -9.65 | -9.21 | -8.76 | -8.32 | -7.88 |
| Cash and bank | -8.46 | -18.55 | -28.19 | -37.40 | -46.16 | -54.48 | -62.36 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Reserves and surplus | -10.81 | -20.58 | -29.35 | -37.21 | -44.22 | -50.45 | -55.94 |
| Term loan outstanding | 24.17 | 20.14 | 16.11 | 12.08 | 8.06 | 4.03 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 16.27 | 2.47 | -10.33 | -22.21 | -33.25 | -43.51 | -53.03 |
| Net fixed assets | 24.73 | 21.02 | 17.87 | 15.19 | 12.91 | 10.97 | 9.33 |
| 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 | -8.46 | -18.55 | -28.19 | -37.40 | -46.16 | -54.48 | -62.36 |
| Total assets | 16.27 | 2.47 | -10.33 | -22.21 | -33.25 | -43.51 | -53.03 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.74 | -0.56 | -0.60 | -0.64 | -0.70 | -0.77 | -0.85 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.69 |
|---|---|
| Lowest DSCR | -0.85 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.36 | 3.71 | 3.15 | 2.68 | 2.28 | 1.94 | 1.65 |
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 | 26.18 | 2.83 | 2.01 | 24.17 |
| 2 | 24.17 | 2.46 | 4.03 | 20.14 |
| 3 | 20.14 | 2.01 | 4.03 | 16.11 |
| 4 | 16.11 | 1.57 | 4.03 | 12.08 |
| 5 | 12.08 | 1.13 | 4.03 | 8.06 |
| 6 | 8.06 | 0.68 | 4.03 | 4.03 |
| 7 | 4.03 | 0.24 | 4.03 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State excise licence to make and sell wine
- Label approval and brand registration with the state excise department
- FSSAI licence or registration
- Legal Metrology registration for packaged goods
- State Pollution Control Board consent where applicable
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Citrus Wine — https://niftem-t.ac.in/pmfme/dpr-citruswine.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.