Detailed Project Report
Coffee Scrub Manufacturing Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹17.85 L
- Term loan from bank
- ₹11.60 L
- Promoter’s contribution
- ₹1.79 L
- Subsidy
- ₹4.46 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.15 L
- Average DSCR
- -1.44
- 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
Grind coffee and mix it with coconut oil and sugar into a packed skin scrub.
| Main product or service | Coffee Scrub Manufacturing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Young urban buyers of skin care
- Salons and spas
- Gift and wellness stores
- Online marketplaces and own website
- Beauty and cosmetic stores
- Salons
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Coffee grinder | 1 | 0 | 0 |
| Mixing jar (coffee, coconut oil and sugar) | 1 | 0 | 0 |
| Automatic packaging machine | 1 | 0 | 0 |
| All plant & machinery together (× 1 lot) | 1 | 17,00,000 | 17,00,000 |
| Total | 17,00,000 |
Pre-filled from: PMEGP sample project report — Coffee Scrub Manufacturing Unit (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022, Chapter 33. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Coffee — ground to a controlled coarseness
- Coconut oil — moisturising base
- Sugar (small amount) — extra exfoliant
- Packing material — jars or pouches
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 17.00 |
| Contingency | 0.85 |
| Total fixed capital | 17.85 |
| Working capital margin | 0.00 |
| Total project cost | 17.85 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.79 | 10.0 |
| Subsidy | 4.46 | 25.0 |
| Term loan from bank | 11.60 | 65.0 |
| Total | 17.85 | 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 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.33 | 3.33 | 3.33 | 3.33 | 3.33 | 3.33 | 3.33 |
| Operating profit (EBITDA) | -3.33 | -3.33 | -3.33 | -3.33 | -3.33 | -3.33 | -3.33 |
| Depreciation | 2.68 | 2.28 | 1.93 | 1.64 | 1.40 | 1.19 | 1.01 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.26 | 1.09 | 0.89 | 0.70 | 0.50 | 0.30 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.26 | -6.69 | -6.15 | -5.67 | -5.22 | -4.82 | -4.44 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.26 | -6.69 | -6.15 | -5.67 | -5.22 | -4.82 | -4.44 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.26 | -6.69 | -6.15 | -5.67 | -5.22 | -4.82 | -4.44 |
| Depreciation | 2.68 | 2.28 | 1.93 | 1.64 | 1.40 | 1.19 | 1.01 |
| Cash accruals (PAT + depreciation) | -4.58 | -4.41 | -4.22 | -4.02 | -3.83 | -3.63 | -3.43 |
| Term loan repaid | 0.89 | 1.79 | 1.79 | 1.79 | 1.79 | 1.79 | 1.79 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.47 | -6.20 | -6.00 | -5.81 | -5.61 | -5.41 | -5.22 |
| Cash and bank | -5.47 | -11.67 | -17.68 | -23.48 | -29.09 | -34.51 | -39.73 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.25 | 6.25 | 6.25 | 6.25 | 6.25 | 6.25 | 6.25 |
| Reserves and surplus | -7.26 | -13.95 | -20.10 | -25.77 | -30.99 | -35.81 | -40.25 |
| Term loan outstanding | 10.71 | 8.93 | 7.14 | 5.36 | 3.57 | 1.79 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.70 | 1.22 | -6.71 | -14.17 | -21.17 | -27.78 | -34.00 |
| Net fixed assets | 15.17 | 12.90 | 10.96 | 9.32 | 7.92 | 6.73 | 5.72 |
| 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 | -5.47 | -11.67 | -17.68 | -23.48 | -29.09 | -34.51 | -39.73 |
| Total assets | 9.70 | 1.22 | -6.71 | -14.17 | -21.17 | -27.78 | -34.00 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.55 | -1.16 | -1.24 | -1.34 | -1.46 | -1.59 | -1.76 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.44 |
|---|---|
| Lowest DSCR | -1.76 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.68 | 2.28 | 1.93 | 1.64 | 1.40 | 1.19 | 1.01 |
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 | 11.60 | 1.26 | 0.89 | 10.71 |
| 2 | 10.71 | 1.09 | 1.79 | 8.93 |
| 3 | 8.93 | 0.89 | 1.79 | 7.14 |
| 4 | 7.14 | 0.70 | 1.79 | 5.36 |
| 5 | 5.36 | 0.50 | 1.79 | 3.57 |
| 6 | 3.57 | 0.30 | 1.79 | 1.79 |
| 7 | 1.79 | 0.11 | 1.79 | 0.00 |
17 Licences and registrations
- Cosmetics manufacturing licence from the state drug licensing authority (Cosmetics Rules, 2020)
- Udyam
- GST
- Trade licence and factory licence
- Pollution consent from the state board
- Trademark registration for the brand
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Coffee Scrub Manufacturing Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Coffee_Scrub_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 33 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0633_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.