Detailed Project Report
Custard Apple (Sitaphal) Ready-to-Serve Drink
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.13 L
- Term loan from bank
- ₹10.48 L
- Promoter’s contribution
- ₹1.61 L
- Subsidy
- ₹4.03 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.84 L
- Average DSCR
- -1.58
- 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
Pulping custard apple and blending it with sugar syrup into a bottled ready-to-serve drink.
| Main product or service | Custard Apple (Sitaphal) Ready-to-Serve Drink |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Grocery and cold-drink shops
- Canteens, hotels and caterers
- Supermarkets
- Area distributors
- Direct supply to shops and canteens
- Stalls at fairs and tourist spots
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store, 5,000 kg | 1 | 6,80,000 | 6,80,000 |
| Pulper, 100 kg an hour | 1 | 1,00,000 | 1,00,000 |
| Pulp sorting table with light | 1 | 20,000 | 20,000 |
| Sugar syrup preparation tank, 100 litre | 1 | 80,000 | 80,000 |
| Mixing/blending tank, 100 litre | 1 | 60,000 | 60,000 |
| Filter press, 100 litre | 1 | 60,000 | 60,000 |
| Homogeniser, 100 litres an hour | 1 | 1,80,000 | 1,80,000 |
| In-tank pasteuriser, 100 litres an hour | 1 | 1,60,000 | 1,60,000 |
| Filling and capping machine | 1 | 1,40,000 | 1,40,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 15,36,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Custard Apple RTS Beverages. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ripe custard apple — ₹30 a kg; 80–100 kg a day
- Sugar — costed at ₹35 a kg
- Bottles, caps and labels — the largest cost after fruit in the DPR
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.36 |
| Contingency | 0.77 |
| Total fixed capital | 16.13 |
| Working capital margin | 0.00 |
| Total project cost | 16.13 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.61 | 10.0 |
| Subsidy | 4.03 | 25.0 |
| Term loan from bank | 10.48 | 65.0 |
| Total | 16.13 | 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 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 |
| Operating profit (EBITDA) | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 |
| Depreciation | 2.42 | 2.06 | 1.75 | 1.49 | 1.26 | 1.07 | 0.91 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.13 | 0.98 | 0.81 | 0.63 | 0.45 | 0.27 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.84 | -6.32 | -5.84 | -5.40 | -5.00 | -4.63 | -4.29 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.84 | -6.32 | -5.84 | -5.40 | -5.00 | -4.63 | -4.29 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.84 | -6.32 | -5.84 | -5.40 | -5.00 | -4.63 | -4.29 |
| Depreciation | 2.42 | 2.06 | 1.75 | 1.49 | 1.26 | 1.07 | 0.91 |
| Cash accruals (PAT + depreciation) | -4.42 | -4.27 | -4.09 | -3.91 | -3.73 | -3.56 | -3.38 |
| Term loan repaid | 0.81 | 1.61 | 1.61 | 1.61 | 1.61 | 1.61 | 1.61 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.22 | -5.88 | -5.70 | -5.52 | -5.35 | -5.17 | -4.99 |
| Cash and bank | -5.22 | -11.10 | -16.81 | -22.33 | -27.68 | -32.85 | -37.84 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.64 | 5.64 | 5.64 | 5.64 | 5.64 | 5.64 | 5.64 |
| Reserves and surplus | -6.84 | -13.16 | -19.00 | -24.39 | -29.39 | -34.02 | -38.31 |
| Term loan outstanding | 9.68 | 8.06 | 6.45 | 4.84 | 3.23 | 1.61 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.48 | 0.55 | -6.90 | -13.91 | -20.52 | -26.76 | -32.67 |
| Net fixed assets | 13.71 | 11.65 | 9.90 | 8.42 | 7.16 | 6.08 | 5.17 |
| 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 | -5.22 | -11.10 | -16.81 | -22.33 | -27.68 | -32.85 | -37.84 |
| Total assets | 8.48 | 0.55 | -6.90 | -13.91 | -20.52 | -26.76 | -32.67 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.69 | -1.26 | -1.36 | -1.46 | -1.59 | -1.74 | -1.92 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.58 |
|---|---|
| Lowest DSCR | -1.92 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.42 | 2.06 | 1.75 | 1.49 | 1.26 | 1.07 | 0.91 |
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 | 10.48 | 1.13 | 0.81 | 9.68 |
| 2 | 9.68 | 0.98 | 1.61 | 8.06 |
| 3 | 8.06 | 0.81 | 1.61 | 6.45 |
| 4 | 6.45 | 0.63 | 1.61 | 4.84 |
| 5 | 4.84 | 0.45 | 1.61 | 3.23 |
| 6 | 3.23 | 0.27 | 1.61 | 1.61 |
| 7 | 1.61 | 0.10 | 1.61 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Legal Metrology registration for packaged goods
- State Pollution Control Board consent where applicable
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-Thanjavur (IIFPT) PMFME model DPR — Custard Apple RTS Beverages — https://niftem-t.ac.in/pmfme/dpr-carts.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.