Detailed Project Report
Dairy Products Parlour
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹5.84 L
- Term loan from bank
- ₹3.79 L
- Promoter’s contribution
- ₹0.58 L
- Subsidy
- ₹1.46 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.95 L
- Average DSCR
- -4.01
- 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
Buy fresh milk from local farmers, pasteurise it, make ghee, curd, khoya, paneer and cheese, and sell everything from your own counter.
| Main product or service | Dairy Products Parlour |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Local households
- Restaurants, cafés and bakeries
- Sweet shops
- Own retail counter
- Wholesale supply to food businesses
- Online orders with home delivery
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Milk pasteuriser | 1 | 3,50,000 | 3,50,000 |
| Holding tanks (× 4) | 1 | 4,000 | 4,000 |
| Cream separator | 1 | 1,000 | 1,000 |
| Churning equipment | 1 | 5,000 | 5,000 |
| Heat-sealing machines (× 2) | 1 | 10,000 | 10,000 |
| Presses | 1 | 10,000 | 10,000 |
| Moulds | 1 | 6,000 | 6,000 |
| Milk cans (× 10) | 1 | 50,000 | 50,000 |
| Mixers and agitators (× 2) | 1 | 40,000 | 40,000 |
| Shelves and storage units (× 4) | 1 | 80,000 | 80,000 |
| Total | 5,56,000 |
Pre-filled from: Uttarakhand DUY project profile — Dairy Products Parlor. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh raw milk — bought daily from local dairy farmers; raw material is ₹108.00 lakh a year
- Cheesecloth and muslin, packing pouches and labels — for paneer, cheese and packed products
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 5.56 |
| Contingency | 0.28 |
| Total fixed capital | 5.84 |
| Working capital margin | 0.00 |
| Total project cost | 5.84 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.58 | 10.0 |
| Subsidy | 1.46 | 25.0 |
| Term loan from bank | 3.79 | 65.0 |
| Total | 5.84 | 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 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Insurance | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 |
| Operating profit (EBITDA) | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 |
| Depreciation | 0.88 | 0.74 | 0.63 | 0.54 | 0.46 | 0.39 | 0.33 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.41 | 0.36 | 0.29 | 0.23 | 0.16 | 0.10 | 0.03 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.31 | -4.13 | -3.95 | -3.79 | -3.65 | -3.51 | -3.39 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.31 | -4.13 | -3.95 | -3.79 | -3.65 | -3.51 | -3.39 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.31 | -4.13 | -3.95 | -3.79 | -3.65 | -3.51 | -3.39 |
| Depreciation | 0.88 | 0.74 | 0.63 | 0.54 | 0.46 | 0.39 | 0.33 |
| Cash accruals (PAT + depreciation) | -3.44 | -3.38 | -3.32 | -3.25 | -3.19 | -3.12 | -3.06 |
| Term loan repaid | 0.29 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.73 | -3.97 | -3.90 | -3.84 | -3.77 | -3.71 | -3.64 |
| Cash and bank | -3.73 | -7.69 | -11.60 | -15.43 | -19.21 | -22.91 | -26.56 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 |
| Reserves and surplus | -4.31 | -8.44 | -12.39 | -16.18 | -19.83 | -23.34 | -26.73 |
| Term loan outstanding | 3.50 | 2.92 | 2.34 | 1.75 | 1.17 | 0.58 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.23 | -3.48 | -8.01 | -12.39 | -16.62 | -20.71 | -24.69 |
| Net fixed assets | 4.96 | 4.22 | 3.59 | 3.05 | 2.59 | 2.20 | 1.87 |
| 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 | -3.73 | -7.69 | -11.60 | -15.43 | -19.21 | -22.91 | -26.56 |
| Total assets | 1.23 | -3.48 | -8.01 | -12.39 | -16.62 | -20.71 | -24.69 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.31 | -3.22 | -3.46 | -3.73 | -4.05 | -4.43 | -4.89 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -4.01 |
|---|---|
| Lowest DSCR | -4.89 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.88 | 0.74 | 0.63 | 0.54 | 0.46 | 0.39 | 0.33 |
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 | 3.79 | 0.41 | 0.29 | 3.50 |
| 2 | 3.50 | 0.36 | 0.58 | 2.92 |
| 3 | 2.92 | 0.29 | 0.58 | 2.34 |
| 4 | 2.34 | 0.23 | 0.58 | 1.75 |
| 5 | 1.75 | 0.16 | 0.58 | 1.17 |
| 6 | 1.17 | 0.10 | 0.58 | 0.58 |
| 7 | 0.58 | 0.03 | 0.58 | 0.00 |
17 Licences and registrations
- FSSAI registration or licence
- Shop and establishment registration
- Udyam registration
- GST registration
- Pollution control consent where the state board asks for it
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
19 Sources
- Uttarakhand DUY project profile — Dairy Products Parlor — https://duy-heduk.org/downloads/project-profiles/dairy-products-parlor.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.