Detailed Project Report
Coconut Oil and Oil Cake Unit (Ghani)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹8.93 L
- Term loan from bank
- ₹5.80 L
- Promoter’s contribution
- ₹0.89 L
- Subsidy
- ₹2.23 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.52 L
- Average DSCR
- -2.69
- 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
Crush copra in power ghanis and an expeller to sell coconut oil and coconut oil cake.
| Main product or service | Coconut Oil and Oil Cake Unit (Ghani) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households in the south and coconut belts
- Hair-oil makers
- Cattle owners and feed dealers (oil cake)
- Kirana and oil shops
- Wholesale oil traders
- Feed dealers for the cake
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Power ghani (× 10) | 1 | 0 | 0 |
| 6-bolt expeller | 1 | 0 | 0 |
| Semi-automatic packing machine | 1 | 0 | 0 |
| Filter press with accessories | 1 | 0 | 0 |
| Weighing balance (platform and table models) (× 2) | 1 | 0 | 0 |
| SS/aluminium-top working table (3' x 2½' x 6') (× 2) | 1 | 0 | 0 |
| Exhaust fans and water tanks (× 2 fans + tanks) | 1 | 0 | 0 |
| All equipment together (× 1 lot) | 1 | 8,50,000 | 8,50,000 |
| Total | 8,50,000 |
Pre-filled from: KVIC Project Profile — Coconut Oil and Oil Cake Manufacturing (PMEGP); World Customs Organization – HS Nomenclature 2022, Chapter 15. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Dried, mature coconut (copra) — raw material cost ₹45.00 L a year at full use
- Labels and packing material — ₹2.50 L a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 8.50 |
| Contingency | 0.43 |
| Total fixed capital | 8.93 |
| Working capital margin | 0.00 |
| Total project cost | 8.93 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.89 | 10.0 |
| Subsidy | 2.23 | 25.0 |
| Term loan from bank | 5.80 | 65.0 |
| Total | 8.93 | 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 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 |
| Operating profit (EBITDA) | -3.10 | -3.10 | -3.10 | -3.10 | -3.10 | -3.10 | -3.10 |
| Depreciation | 1.34 | 1.14 | 0.97 | 0.82 | 0.70 | 0.59 | 0.50 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.63 | 0.54 | 0.45 | 0.35 | 0.25 | 0.15 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.07 | -4.79 | -4.52 | -4.27 | -4.05 | -3.85 | -3.66 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.07 | -4.79 | -4.52 | -4.27 | -4.05 | -3.85 | -3.66 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.07 | -4.79 | -4.52 | -4.27 | -4.05 | -3.85 | -3.66 |
| Depreciation | 1.34 | 1.14 | 0.97 | 0.82 | 0.70 | 0.59 | 0.50 |
| Cash accruals (PAT + depreciation) | -3.73 | -3.65 | -3.55 | -3.45 | -3.35 | -3.25 | -3.16 |
| Term loan repaid | 0.45 | 0.89 | 0.89 | 0.89 | 0.89 | 0.89 | 0.89 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.18 | -4.54 | -4.44 | -4.34 | -4.25 | -4.15 | -4.05 |
| Cash and bank | -4.18 | -8.72 | -13.16 | -17.50 | -21.75 | -25.89 | -29.94 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 |
| Reserves and surplus | -5.07 | -9.85 | -14.37 | -18.64 | -22.70 | -26.54 | -30.21 |
| Term loan outstanding | 5.36 | 4.46 | 3.57 | 2.68 | 1.79 | 0.89 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.41 | -2.27 | -7.68 | -12.84 | -17.79 | -22.53 | -27.08 |
| Net fixed assets | 7.59 | 6.45 | 5.48 | 4.66 | 3.96 | 3.37 | 2.86 |
| 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 | -4.18 | -8.72 | -13.16 | -17.50 | -21.75 | -25.89 | -29.94 |
| Total assets | 3.41 | -2.27 | -7.68 | -12.84 | -17.79 | -22.53 | -27.08 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.89 | -2.16 | -2.32 | -2.50 | -2.72 | -2.97 | -3.28 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.69 |
|---|---|
| Lowest DSCR | -3.28 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.34 | 1.14 | 0.97 | 0.82 | 0.70 | 0.59 | 0.50 |
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 | 5.80 | 0.63 | 0.45 | 5.36 |
| 2 | 5.36 | 0.54 | 0.89 | 4.46 |
| 3 | 4.46 | 0.45 | 0.89 | 3.57 |
| 4 | 3.57 | 0.35 | 0.89 | 2.68 |
| 5 | 2.68 | 0.25 | 0.89 | 1.79 |
| 6 | 1.79 | 0.15 | 0.89 | 0.89 |
| 7 | 0.89 | 0.05 | 0.89 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Legal metrology registration for packed oil
- Pollution consent from the state board
- Trade licence
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- KVIC Project Profile — Coconut Oil and Oil Cake Manufacturing (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/COCONUT_OIL_AND_OIL_CAKE_MANUAFCURING_%28_AGRO_BASED_FOOD_PROCESSING_INDUSTRY_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 15 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0315_2022e.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 23 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0423_2022e.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.