Detailed Project Report
Cumin (Jeera) Biscuit Making Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹20.95 L
- Term loan from bank
- ₹13.62 L
- Promoter’s contribution
- ₹2.09 L
- Subsidy
- ₹5.24 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.72 L
- Average DSCR
- -1.26
- 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
Bake salty jeera biscuits from maida, cumin, butter and salt on a small biscuit line and sell them in packets.
| Main product or service | Cumin (Jeera) Biscuit Making Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households, through kirana shops
- Tea stalls, canteens and bakeries
- Supermarkets
- Wholesalers and distributors
- Direct supply to shops and supermarkets
- E-commerce sites
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Dough mixer (50 kg in 10 minutes) | 1 | 45,000 | 45,000 |
| Dough feeder | 1 | 45,000 | 45,000 |
| Dough sheeter | 1 | 1,85,000 | 1,85,000 |
| Rotary biscuit cutter (500 kg) | 1 | 5,50,000 | 5,50,000 |
| Tunnel oven (100 kg capacity) | 1 | 2,00,000 | 2,00,000 |
| Conveyor for air cooling (50 kg per ft) | 1 | 1,20,000 | 1,20,000 |
| Biscuit stacker (80 kg an hour) | 1 | 5,50,000 | 5,50,000 |
| Packaging machine (40 pouches a minute) | 1 | 3,00,000 | 3,00,000 |
| Total | 19,95,000 |
Pre-filled from: NIFTEM-K PMFME model DPR — Cumin Biscuits. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Maida (refined wheat flour) — the main ingredient of the dough
- Cumin (jeera) — gives the biscuit its flavour
- Butter
- Salt, baking soda and spices
- Food-grade packing material — the DPR packs in 1 kg packets
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 19.95 |
| Contingency | 1.00 |
| Total fixed capital | 20.95 |
| Working capital margin | 0.00 |
| Total project cost | 20.95 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.09 | 10.0 |
| Subsidy | 5.24 | 25.0 |
| Term loan from bank | 13.62 | 65.0 |
| Total | 20.95 | 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 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.40 | 3.40 | 3.40 | 3.40 | 3.40 | 3.40 | 3.40 |
| Operating profit (EBITDA) | -3.40 | -3.40 | -3.40 | -3.40 | -3.40 | -3.40 | -3.40 |
| Depreciation | 3.14 | 2.67 | 2.27 | 1.93 | 1.64 | 1.39 | 1.19 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.47 | 1.28 | 1.05 | 0.82 | 0.59 | 0.36 | 0.12 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.02 | -7.35 | -6.72 | -6.15 | -5.63 | -5.15 | -4.71 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.02 | -7.35 | -6.72 | -6.15 | -5.63 | -5.15 | -4.71 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.02 | -7.35 | -6.72 | -6.15 | -5.63 | -5.15 | -4.71 |
| Depreciation | 3.14 | 2.67 | 2.27 | 1.93 | 1.64 | 1.39 | 1.19 |
| Cash accruals (PAT + depreciation) | -4.88 | -4.68 | -4.45 | -4.22 | -3.99 | -3.76 | -3.53 |
| Term loan repaid | 1.05 | 2.09 | 2.09 | 2.09 | 2.09 | 2.09 | 2.09 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.92 | -6.78 | -6.54 | -6.31 | -6.08 | -5.85 | -5.62 |
| Cash and bank | -5.92 | -12.70 | -19.25 | -25.56 | -31.64 | -37.50 | -43.12 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.33 | 7.33 | 7.33 | 7.33 | 7.33 | 7.33 | 7.33 |
| Reserves and surplus | -8.02 | -15.37 | -22.09 | -28.24 | -33.87 | -39.02 | -43.74 |
| Term loan outstanding | 12.57 | 10.47 | 8.38 | 6.28 | 4.19 | 2.09 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.88 | 2.43 | -6.38 | -14.62 | -22.35 | -29.60 | -36.41 |
| Net fixed assets | 17.81 | 15.13 | 12.86 | 10.93 | 9.29 | 7.90 | 6.72 |
| 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 | -5.92 | -12.70 | -19.25 | -25.56 | -31.64 | -37.50 | -43.12 |
| Total assets | 11.88 | 2.43 | -6.38 | -14.62 | -22.35 | -29.60 | -36.41 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.35 | -1.01 | -1.08 | -1.17 | -1.27 | -1.39 | -1.53 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.26 |
|---|---|
| Lowest DSCR | -1.53 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.14 | 2.67 | 2.27 | 1.93 | 1.64 | 1.39 | 1.19 |
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 | 13.62 | 1.47 | 1.05 | 12.57 |
| 2 | 12.57 | 1.28 | 2.09 | 10.47 |
| 3 | 10.47 | 1.05 | 2.09 | 8.38 |
| 4 | 8.38 | 0.82 | 2.09 | 6.28 |
| 5 | 6.28 | 0.59 | 2.09 | 4.19 |
| 6 | 4.19 | 0.36 | 2.09 | 2.09 |
| 7 | 2.09 | 0.12 | 2.09 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Trade licence from the local body
- Legal Metrology registration for packed goods
- Pollution control board consent where the State asks for it
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-K PMFME model DPR — Cumin Biscuits — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/cuminbiscuitdpr.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.