Detailed Project Report
Cold Storage (Potato, 2000 MT)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹36.17 L
- Term loan from bank
- ₹32.55 L
- Promoter’s contribution
- ₹3.62 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-10.21 L
- Average DSCR
- -0.58
- 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
Store potatoes for farmers and traders on rent — rent for the whole season.
| Main product or service | Cold Storage (Potato, 2000 MT) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Potato farmers
- Traders and wholesalers
- Farmers keeping seed potato for the next crop
- Rent charged per kg of stored produce for the season
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Refrigeration units, insulation, air circulation, temperature and humidity monitoring, pallet racking, ventilation and fire suppression (lump sum) | 1 | 10,00,000 | 10,00,000 |
| Silent diesel generator set, 320 kVA, 3-phase | 1 | 16,00,000 | 16,00,000 |
| Transformer, 630 kVA, 11/0.433 kV, oil-cooled (IS-2026) | 1 | 8,30,000 | 8,30,000 |
| Water pump motor, 1.5 HP shallow-well jet pump | 1 | 10,000 | 10,000 |
| PVC garden hose pipe, 30 mm (× 50 kg) | 1 | 4,650 | 4,650 |
| Total | 34,44,650 |
Pre-filled from: Directorate of Horticulture, Govt of Bihar – Model DPR: Cold Storage Type-I, 2000 MT (Potato); National Horticulture Board – Cost Norms and Pattern of Assistance (MIDH, XII Plan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Potatoes stored by farmers and traders (no raw material is bought) — stock comes from UP, West Bengal and local farms; farmers also store seed potato
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 34.45 |
| Contingency | 1.72 |
| Total fixed capital | 36.17 |
| Working capital margin | 0.00 |
| Total project cost | 36.17 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.62 | 10.0 |
| Term loan from bank | 32.55 | 90.0 |
| Total | 36.17 | 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 | 0.72 | 0.72 | 0.72 | 0.72 | 0.72 | 0.72 | 0.72 |
| Insurance | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Total cost of operations | 3.78 | 3.78 | 3.78 | 3.78 | 3.78 | 3.78 | 3.78 |
| Operating profit (EBITDA) | -3.78 | -3.78 | -3.78 | -3.78 | -3.78 | -3.78 | -3.78 |
| Depreciation | 5.43 | 4.61 | 3.92 | 3.33 | 2.83 | 2.41 | 2.05 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 3.52 | 3.05 | 2.50 | 1.95 | 1.40 | 0.85 | 0.30 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -12.73 | -11.45 | -10.21 | -9.07 | -8.02 | -7.04 | -6.13 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -12.73 | -11.45 | -10.21 | -9.07 | -8.02 | -7.04 | -6.13 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -12.73 | -11.45 | -10.21 | -9.07 | -8.02 | -7.04 | -6.13 |
| Depreciation | 5.43 | 4.61 | 3.92 | 3.33 | 2.83 | 2.41 | 2.05 |
| Cash accruals (PAT + depreciation) | -7.31 | -6.84 | -6.29 | -5.74 | -5.18 | -4.63 | -4.08 |
| Term loan repaid | 2.50 | 5.01 | 5.01 | 5.01 | 5.01 | 5.01 | 5.01 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -9.81 | -11.84 | -11.29 | -10.74 | -10.19 | -9.64 | -9.09 |
| Cash and bank | -9.81 | -21.66 | -32.95 | -43.69 | -53.89 | -63.53 | -72.62 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.62 | 3.62 | 3.62 | 3.62 | 3.62 | 3.62 | 3.62 |
| Reserves and surplus | -12.73 | -24.18 | -34.39 | -43.45 | -51.47 | -58.51 | -64.64 |
| Term loan outstanding | 30.05 | 25.04 | 20.03 | 15.02 | 10.02 | 5.01 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 20.93 | 4.48 | -10.74 | -24.81 | -37.84 | -49.89 | -61.02 |
| Net fixed assets | 30.74 | 26.13 | 22.21 | 18.88 | 16.05 | 13.64 | 11.59 |
| 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 | -9.81 | -21.66 | -32.95 | -43.69 | -53.89 | -63.53 | -72.62 |
| Total assets | 20.93 | 4.48 | -10.74 | -24.81 | -37.84 | -49.89 | -61.02 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.63 | -0.47 | -0.50 | -0.54 | -0.59 | -0.65 | -0.71 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.58 |
|---|---|
| Lowest DSCR | -0.71 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.43 | 4.61 | 3.92 | 3.33 | 2.83 | 2.41 | 2.05 |
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 | 32.55 | 3.52 | 2.50 | 30.05 |
| 2 | 30.05 | 3.05 | 5.01 | 25.04 |
| 3 | 25.04 | 2.50 | 5.01 | 20.03 |
| 4 | 20.03 | 1.95 | 5.01 | 15.02 |
| 5 | 15.02 | 1.40 | 5.01 | 10.02 |
| 6 | 10.02 | 0.85 | 5.01 | 5.01 |
| 7 | 5.01 | 0.30 | 5.01 | 0.00 |
17 Licences and registrations
- UP Cold Storage registration/licence (Horticulture Dept)
- FSSAI (storage)
- Fire NOC
- Electrical safety / lift inspection
- Factory licence
- UPPCB consent (ammonia/refrigerant)
18 Government schemes that may apply
- NHB Capital Investment Subsidy – Commercial Horticulture & Cold Storage (Scheme 1 and Cold Storage Scheme)
- Agriculture Infrastructure Fund (AIF)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Directorate of Horticulture, Govt of Bihar – Model DPR: Cold Storage Type-I, 2000 MT (Potato) — https://horticulture.bihar.gov.in/HORTMIS/ProjectBasedActivity/ProjectDocuments/ModelProject_ColdStorageType1.pdf
- National Horticulture Board – Cost Norms and Pattern of Assistance (MIDH, XII Plan) — https://nhb.gov.in/hindi/pdf/Cost%20Norms.pdf
- FSSAI – Public Notice: List of mapped ITC HS codes with FSS Regulations — https://fssai.gov.in/upload/advisories/2020/03/5e6b37c994302Public_Notice_HS_Code_13_02_2020.pdf
- APEDA – Product groups (Cereals, Processed Foods, Animal Products, Fruits & Vegetables, Floriculture) — https://apeda.gov.in/
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.