Detailed Project Report
Coffee Flavoured Milk (Bottled) Plant
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹27.08 L
- Term loan from bank
- ₹24.37 L
- Promoter’s contribution
- ₹2.71 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.36 L
- Average DSCR
- -0.73
- 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
Make and bottle ready-to-drink coffee-flavoured milk in 200 ml glass bottles.
| Main product or service | Coffee Flavoured Milk (Bottled) Plant |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Travellers at railway stations, bus stops and airports
- College students and canteens
- Restaurants and hotels
- Visitors at picnic spots
- Station and canteen stalls
- Retail outlets with chillers
- Institutional supply
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Water treatment unit | 1 | 50,000 | 50,000 |
| Boiler | 1 | 1,25,000 | 1,25,000 |
| SS tank, 1,000 litres (× 3) | 1 | 60,000 | 60,000 |
| Plate heat exchanger (× 1 set) | 1 | 50,000 | 50,000 |
| Homogeniser, 2,000 litres an hour (× 1 set) | 1 | 1,50,000 | 1,50,000 |
| Bottling plant, 100 bottles a minute (washer, filler, crown corker, steriliser) (× 1 set) | 1 | 12,00,000 | 12,00,000 |
| Testing equipment (× 1 lot) | 1 | 50,000 | 50,000 |
| Weighing balance | 1 | 5,000 | 5,000 |
| Erection and electrification (10%) (× 1 lot) | 1 | 1,69,000 | 1,69,000 |
| Glass bottles in wooden crates (× 8,000 crates) | 1 | 7,20,000 | 7,20,000 |
| Total | 25,79,000 |
Pre-filled from: PMEGP sample project report — Coffee Flavoured Milk (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Milk — 1,87,500 litres a month at ₹13 a litre
- Sugar — 10,500 kg a month at ₹14 a kg
- Instant coffee — 1,425 kg a month at ₹110 a kg
- Stabiliser (trisodium citrate) — ₹10,000 a month
- Crown caps — 62 cartons a month at ₹1,200 each
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 25.79 |
| Contingency | 1.29 |
| Total fixed capital | 27.08 |
| Working capital margin | 0.00 |
| Total project cost | 27.08 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.71 | 10.0 |
| Term loan from bank | 24.37 | 90.0 |
| Total | 27.08 | 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 | 0.54 | 0.54 | 0.54 | 0.54 | 0.54 | 0.54 | 0.54 |
| Insurance | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Total cost of operations | 3.56 | 3.56 | 3.56 | 3.56 | 3.56 | 3.56 | 3.56 |
| Operating profit (EBITDA) | -3.56 | -3.56 | -3.56 | -3.56 | -3.56 | -3.56 | -3.56 |
| Depreciation | 4.06 | 3.45 | 2.93 | 2.49 | 2.12 | 1.80 | 1.53 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.64 | 2.29 | 1.87 | 1.46 | 1.05 | 0.64 | 0.22 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.26 | -9.30 | -8.36 | -7.51 | -6.73 | -6.00 | -5.31 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.26 | -9.30 | -8.36 | -7.51 | -6.73 | -6.00 | -5.31 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.26 | -9.30 | -8.36 | -7.51 | -6.73 | -6.00 | -5.31 |
| Depreciation | 4.06 | 3.45 | 2.93 | 2.49 | 2.12 | 1.80 | 1.53 |
| Cash accruals (PAT + depreciation) | -6.19 | -5.84 | -5.43 | -5.02 | -4.61 | -4.19 | -3.78 |
| Term loan repaid | 1.87 | 3.75 | 3.75 | 3.75 | 3.75 | 3.75 | 3.75 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.07 | -9.59 | -9.18 | -8.77 | -8.35 | -7.94 | -7.53 |
| Cash and bank | -8.07 | -17.66 | -26.84 | -35.61 | -43.96 | -51.91 | -59.44 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.71 | 2.71 | 2.71 | 2.71 | 2.71 | 2.71 | 2.71 |
| Reserves and surplus | -10.26 | -19.55 | -27.92 | -35.43 | -42.15 | -48.15 | -53.46 |
| Term loan outstanding | 22.50 | 18.75 | 15.00 | 11.25 | 7.50 | 3.75 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 14.95 | 1.90 | -10.21 | -21.47 | -31.95 | -41.69 | -50.75 |
| Net fixed assets | 23.02 | 19.56 | 16.63 | 14.14 | 12.02 | 10.21 | 8.68 |
| 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 | -8.07 | -17.66 | -26.84 | -35.61 | -43.96 | -51.91 | -59.44 |
| Total assets | 14.95 | 1.90 | -10.21 | -21.47 | -31.95 | -41.69 | -50.75 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.79 | -0.59 | -0.63 | -0.68 | -0.74 | -0.81 | -0.90 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.73 |
|---|---|
| Lowest DSCR | -0.90 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.06 | 3.45 | 2.93 | 2.49 | 2.12 | 1.80 | 1.53 |
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 | 24.37 | 2.64 | 1.87 | 22.50 |
| 2 | 22.50 | 2.29 | 3.75 | 18.75 |
| 3 | 18.75 | 1.87 | 3.75 | 15.00 |
| 4 | 15.00 | 1.46 | 3.75 | 11.25 |
| 5 | 11.25 | 1.05 | 3.75 | 7.50 |
| 6 | 7.50 | 0.64 | 3.75 | 3.75 |
| 7 | 3.75 | 0.22 | 3.75 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Pollution consent from the state board (dairy effluent)
- Boiler registration
- Factory licence
- Legal metrology registration for packed products
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
- PMEGP sample project report — Coffee Flavoured Milk (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Coffee_Flavoured_Milk_%28_Samadhan_Projects_%29.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.