Detailed Project Report
Cold-Pressed (Wood Ghani) Coconut Oil Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹7.14 L
- Term loan from bank
- ₹4.64 L
- Promoter’s contribution
- ₹0.71 L
- Subsidy
- ₹1.79 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.19 L
- Average DSCR
- -3.32
- 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 a wooden ghani without outside heat and sell filtered cold-pressed coconut oil.
| Main product or service | Cold-Pressed (Wood Ghani) Coconut Oil Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Health-conscious households
- Baby-care, hair-care and skin-care users
- Bakers and cooks wanting coconut flavour
- Own shop and local retail
- Organic stores
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Wood-press ghani machine | 1 | 0 | 0 |
| 5 HP motor | 1 | 0 | 0 |
| Filter machine | 1 | 0 | 0 |
| Storage tank and other equipment (× 1 lot) | 1 | 0 | 0 |
| All plant & machinery together (× 1 lot) | 1 | 6,80,000 | 6,80,000 |
| Total | 6,80,000 |
Pre-filled from: PMEGP sample project report — Cold Pressed Coconut Oil Manufacturing Unit (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022, Chapter 15. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Copra (dried coconut) — ₹100 a kg in the raw-material table; ₹105 of raw material a litre of oil
- Bottles, labels and packing — for retail packs
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 6.80 |
| Contingency | 0.34 |
| Total fixed capital | 7.14 |
| Working capital margin | 0.00 |
| Total project cost | 7.14 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.71 | 10.0 |
| Subsidy | 1.79 | 25.0 |
| Term loan from bank | 4.64 | 65.0 |
| Total | 7.14 | 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 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 |
| Operating profit (EBITDA) | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 |
| Depreciation | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 | 0.48 | 0.40 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.50 | 0.44 | 0.36 | 0.28 | 0.20 | 0.12 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.63 | -4.40 | -4.19 | -3.99 | -3.82 | -3.65 | -3.50 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.63 | -4.40 | -4.19 | -3.99 | -3.82 | -3.65 | -3.50 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.63 | -4.40 | -4.19 | -3.99 | -3.82 | -3.65 | -3.50 |
| Depreciation | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 | 0.48 | 0.40 |
| Cash accruals (PAT + depreciation) | -3.56 | -3.49 | -3.42 | -3.34 | -3.26 | -3.18 | -3.10 |
| Term loan repaid | 0.36 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.92 | -4.21 | -4.13 | -4.05 | -3.97 | -3.89 | -3.82 |
| Cash and bank | -3.92 | -8.13 | -12.25 | -16.31 | -20.28 | -24.17 | -27.99 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.50 | 2.50 | 2.50 | 2.50 | 2.50 | 2.50 | 2.50 |
| Reserves and surplus | -4.63 | -9.04 | -13.22 | -17.22 | -21.04 | -24.69 | -28.20 |
| Term loan outstanding | 4.28 | 3.57 | 2.86 | 2.14 | 1.43 | 0.71 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 2.15 | -2.97 | -7.87 | -12.58 | -17.11 | -21.48 | -25.70 |
| Net fixed assets | 6.07 | 5.16 | 4.38 | 3.73 | 3.17 | 2.69 | 2.29 |
| 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 | -3.92 | -8.13 | -12.25 | -16.31 | -20.28 | -24.17 | -27.99 |
| Total assets | 2.15 | -2.97 | -7.87 | -12.58 | -17.11 | -21.48 | -25.70 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.56 | -2.66 | -2.86 | -3.08 | -3.35 | -3.66 | -4.04 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.32 |
|---|---|
| Lowest DSCR | -4.04 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 | 0.48 | 0.40 |
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 | 4.64 | 0.50 | 0.36 | 4.28 |
| 2 | 4.28 | 0.44 | 0.71 | 3.57 |
| 3 | 3.57 | 0.36 | 0.71 | 2.86 |
| 4 | 2.86 | 0.28 | 0.71 | 2.14 |
| 5 | 2.14 | 0.20 | 0.71 | 1.43 |
| 6 | 1.43 | 0.12 | 0.71 | 0.71 |
| 7 | 0.71 | 0.04 | 0.71 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Legal metrology registration for packed oil
- 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
- PMEGP sample project report — Cold Pressed Coconut Oil Manufacturing Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Coldpress_Coconut_Oil_%28_Samadhan_Projects_%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.