Detailed Project Report
Cumin (Jeera) Cleaning and Grading
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹14.78 L
- Term loan from bank
- ₹9.61 L
- Promoter’s contribution
- ₹1.48 L
- Subsidy
- ₹3.70 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.59 L
- Average DSCR
- -1.70
- 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
Clean, destone and grade raw cumin seed into packed, export-ready jeera.
| Main product or service | Cumin (Jeera) Cleaning and Grading |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Spice grinders and masala brands
- Wholesalers and retailers
- Exporters
- Mandi and wholesale trade
- Direct supply to spice companies
- Export
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Gravity separator, 5 fans (without motor) | 1 | 2,60,000 | 2,60,000 |
| Vibro sieve with 2 screens, 2 vibro motors and stand | 1 | 1,85,000 | 1,85,000 |
| Vibro sieve with 3 screens, 2 vibro motors and stand | 1 | 2,10,000 | 2,10,000 |
| Aspiration system | 1 | 45,000 | 45,000 |
| Cyclone (900, Kice type) | 1 | 32,000 | 32,000 |
| High-pressure blower, 5 HP, with motor | 1 | 45,000 | 45,000 |
| Rotary air lock with gear motor | 1 | 30,000 | 30,000 |
| Vibro destoner with 5 HP blower, cyclone and 2 × 0.5 HP vibro motors | 1 | 3,10,000 | 3,10,000 |
| Bucket elevator with gear and motor, 20 ft | 1 | 1,40,000 | 1,40,000 |
| Bucket elevator with gear and motor, 14 ft | 1 | 68,000 | 68,000 |
| Bucket elevator with gear and motor, 12 ft | 1 | 58,000 | 58,000 |
| Damper with slider gate | 1 | 25,000 | 25,000 |
| Total | 14,08,000 |
Pre-filled from: PMEGP sample project report — Cumin Cleaning & Processing Unit (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022, Chapter 9. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw cumin seed
- Packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.08 |
| Contingency | 0.70 |
| Total fixed capital | 14.78 |
| Working capital margin | 0.00 |
| Total project cost | 14.78 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.48 | 10.0 |
| Subsidy | 3.70 | 25.0 |
| Term loan from bank | 9.61 | 65.0 |
| Total | 14.78 | 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 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 |
| Insurance | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Total cost of operations | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 |
| Operating profit (EBITDA) | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 |
| Depreciation | 2.22 | 1.88 | 1.60 | 1.36 | 1.16 | 0.98 | 0.84 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.04 | 0.90 | 0.74 | 0.58 | 0.41 | 0.25 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.51 | -6.04 | -5.59 | -5.19 | -4.82 | -4.48 | -4.17 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.51 | -6.04 | -5.59 | -5.19 | -4.82 | -4.48 | -4.17 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.51 | -6.04 | -5.59 | -5.19 | -4.82 | -4.48 | -4.17 |
| Depreciation | 2.22 | 1.88 | 1.60 | 1.36 | 1.16 | 0.98 | 0.84 |
| Cash accruals (PAT + depreciation) | -4.29 | -4.15 | -3.99 | -3.83 | -3.66 | -3.50 | -3.34 |
| Term loan repaid | 0.74 | 1.48 | 1.48 | 1.48 | 1.48 | 1.48 | 1.48 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.03 | -5.63 | -5.47 | -5.30 | -5.14 | -4.98 | -4.82 |
| Cash and bank | -5.03 | -10.66 | -16.12 | -21.43 | -26.57 | -31.55 | -36.36 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.17 | 5.17 | 5.17 | 5.17 | 5.17 | 5.17 | 5.17 |
| Reserves and surplus | -6.51 | -12.54 | -18.13 | -23.32 | -28.14 | -32.63 | -36.80 |
| Term loan outstanding | 8.87 | 7.39 | 5.91 | 4.44 | 2.96 | 1.48 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.54 | 0.02 | -7.05 | -13.71 | -20.01 | -25.97 | -31.63 |
| Net fixed assets | 12.57 | 10.68 | 9.08 | 7.72 | 6.56 | 5.58 | 4.74 |
| 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 | -5.03 | -10.66 | -16.12 | -21.43 | -26.57 | -31.55 | -36.36 |
| Total assets | 7.54 | 0.02 | -7.05 | -13.71 | -20.01 | -25.97 | -31.63 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.83 | -1.37 | -1.47 | -1.58 | -1.72 | -1.88 | -2.07 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.70 |
|---|---|
| Lowest DSCR | -2.07 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.22 | 1.88 | 1.60 | 1.36 | 1.16 | 0.98 | 0.84 |
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 | 9.61 | 1.04 | 0.74 | 8.87 |
| 2 | 8.87 | 0.90 | 1.48 | 7.39 |
| 3 | 7.39 | 0.74 | 1.48 | 5.91 |
| 4 | 5.91 | 0.58 | 1.48 | 4.44 |
| 5 | 4.44 | 0.41 | 1.48 | 2.96 |
| 6 | 2.96 | 0.25 | 1.48 | 1.48 |
| 7 | 1.48 | 0.09 | 1.48 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST
- Mandi licence for buying
- Spices Board registration (CRES) for export
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Agriculture Infrastructure Fund (AIF)
- 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 — Cumin Cleaning & Processing Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Cumin_Cleaning_%26_Processing_Unit_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 9 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0209_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.