Detailed Project Report
Coffee Roasting and Grinding Unit (Coffee Powder)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹22.70 L
- Term loan from bank
- ₹14.76 L
- Promoter’s contribution
- ₹2.27 L
- Subsidy
- ₹5.68 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.04 L
- Average DSCR
- -1.18
- 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
Roasting raw coffee beans, grinding them and packing coffee powder in small packs.
| Main product or service | Coffee Roasting and Grinding Unit (Coffee Powder) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Grocery shops and supermarkets
- Cafés, hotels and restaurants
- Offices and canteens
- Distributors and wholesalers
- Own outlet with fresh grinding
- Online sales
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Coffee beans extractor, 4 kg an hour (× 4) | 1 | 1,90,000 | 1,90,000 |
| Centrifuge, 10 kg an hour (× 2) | 1 | 1,12,000 | 1,12,000 |
| Coffee bean roaster, 20 kg an hour (× 2) | 1 | 10,00,000 | 10,00,000 |
| Grinder, 15 kg an hour (× 2) | 1 | 1,70,000 | 1,70,000 |
| Packaging machinery, 2,000 packs an hour | 1 | 6,50,000 | 6,50,000 |
| Miscellaneous | 1 | 40,000 | 40,000 |
| Total | 21,62,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Coffee Powder. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw coffee beans — costed at ₹200 a kg; 60% recovery
- Packaging material (100 g packs) — ₹1.50 a pack in the DPR
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 21.62 |
| Contingency | 1.08 |
| Total fixed capital | 22.70 |
| Working capital margin | 0.00 |
| Total project cost | 22.70 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.27 | 10.0 |
| Subsidy | 5.68 | 25.0 |
| Term loan from bank | 14.76 | 65.0 |
| Total | 22.70 | 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 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 |
| Operating profit (EBITDA) | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 |
| Depreciation | 3.41 | 2.89 | 2.46 | 2.09 | 1.78 | 1.51 | 1.28 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.60 | 1.38 | 1.13 | 0.88 | 0.63 | 0.38 | 0.14 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.45 | -7.73 | -7.04 | -6.42 | -5.86 | -5.34 | -4.87 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.45 | -7.73 | -7.04 | -6.42 | -5.86 | -5.34 | -4.87 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.45 | -7.73 | -7.04 | -6.42 | -5.86 | -5.34 | -4.87 |
| Depreciation | 3.41 | 2.89 | 2.46 | 2.09 | 1.78 | 1.51 | 1.28 |
| Cash accruals (PAT + depreciation) | -5.04 | -4.83 | -4.58 | -4.33 | -4.08 | -3.83 | -3.58 |
| Term loan repaid | 1.14 | 2.27 | 2.27 | 2.27 | 2.27 | 2.27 | 2.27 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.18 | -7.10 | -6.85 | -6.60 | -6.35 | -6.10 | -5.85 |
| Cash and bank | -6.18 | -13.28 | -20.13 | -26.73 | -33.09 | -39.19 | -45.04 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.95 | 7.95 | 7.95 | 7.95 | 7.95 | 7.95 | 7.95 |
| Reserves and surplus | -8.45 | -16.18 | -23.22 | -29.64 | -35.50 | -40.84 | -45.71 |
| Term loan outstanding | 13.62 | 11.35 | 9.08 | 6.81 | 4.54 | 2.27 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 13.12 | 3.12 | -6.19 | -14.88 | -23.01 | -30.63 | -37.77 |
| Net fixed assets | 19.30 | 16.40 | 13.94 | 11.85 | 10.07 | 8.56 | 7.28 |
| 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 | -6.18 | -13.28 | -20.13 | -26.73 | -33.09 | -39.19 | -45.04 |
| Total assets | 13.12 | 3.12 | -6.19 | -14.88 | -23.01 | -30.63 | -37.77 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.26 | -0.94 | -1.01 | -1.09 | -1.19 | -1.30 | -1.43 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.18 |
|---|---|
| Lowest DSCR | -1.43 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.41 | 2.89 | 2.46 | 2.09 | 1.78 | 1.51 | 1.28 |
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 | 14.76 | 1.60 | 1.14 | 13.62 |
| 2 | 13.62 | 1.38 | 2.27 | 11.35 |
| 3 | 11.35 | 1.13 | 2.27 | 9.08 |
| 4 | 9.08 | 0.88 | 2.27 | 6.81 |
| 5 | 6.81 | 0.63 | 2.27 | 4.54 |
| 6 | 4.54 | 0.38 | 2.27 | 2.27 |
| 7 | 2.27 | 0.14 | 2.27 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Legal Metrology registration for packaged goods
- Trade licence from the local body
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Coffee Powder — https://niftem-t.ac.in/pmfme/dpr-cpowder.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.