Detailed Project Report
Dal Mill
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹18.48 L
- Term loan from bank
- ₹12.01 L
- Promoter’s contribution
- ₹1.85 L
- Subsidy
- ₹4.62 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.27 L
- Average DSCR
- -1.40
- 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 and hull chana and arhar into dal — an old, steady business in UP's mandi towns.
| Main product or service | Dal Mill |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households (dal is part of the daily diet and the main protein source for vegetarians)
- Hotels, restaurants and canteens
- Institutions such as hostels and mess kitchens
- Grain wholesalers and dal traders in the mandi
- Kirana shops
- Own packaged brand in supermarkets
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Chana unit: bucket elevator, 200 kg/hour | 1 | 50,400 | 50,400 |
| Chana unit: reel machine, 200 kg/hour | 1 | 45,000 | 45,000 |
| Chana unit: conveyor | 1 | 45,000 | 45,000 |
| Chana unit: emery roll de-husker, 200 kg/hour | 1 | 50,000 | 50,000 |
| Chana unit: dal polisher, 200 kg/hour | 1 | 55,000 | 55,000 |
| Chana unit: splitting machine (18-inch chakki) | 1 | 95,000 | 95,000 |
| Chana unit: de-stoner, 200–250 kg/hour | 1 | 78,000 | 78,000 |
| Chana unit: storage tank, 50 tonne | 1 | 1,50,000 | 1,50,000 |
| Chana unit: soaking containers (× 5) | 1 | 10,000 | 10,000 |
| Tur unit: horizontal cyclone separator | 1 | 65,000 | 65,000 |
| Tur unit: de-stoner, 300 kg/hour | 1 | 52,000 | 52,000 |
| Tur unit: emery roll de-husker, 300 kg/hour | 1 | 50,000 | 50,000 |
| Tur unit: classifier separator | 1 | 2,50,000 | 2,50,000 |
| Tur unit: splitting machine, 400 kg/hour | 1 | 1,75,000 | 1,75,000 |
| Tur unit: pulse grader, 300–400 kg/hour | 1 | 1,10,000 | 1,10,000 |
| Tur unit: unloading bins, 120 litre (× 2) | 1 | 4,200 | 4,200 |
| Tur unit: dust collection bin, 1,100 litre | 1 | 25,500 | 25,500 |
| Tur unit: silo, 50 tonne | 1 | 4,50,000 | 4,50,000 |
| Total | 17,60,100 |
Pre-filled from: NIFTEM-K (MoFPI) PMFME Detailed Project Report – Dal Mill (Gram Based) Unit; NIFTEM-K (MoFPI) PMFME Detailed Project Report – Tur Dal Mill Unit. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Chickpeas (chana) — bought directly from farmers; ₹67–80 per kg (₹67.50 in year 1 of the DPR)
- Pigeon peas (tur / arhar) — bought directly from farmers; ₹80 per kg in year 1 of the DPR
- Packing material — for the finished dal
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 17.60 |
| Contingency | 0.88 |
| Total fixed capital | 18.48 |
| Working capital margin | 0.00 |
| Total project cost | 18.48 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.85 | 10.0 |
| Subsidy | 4.62 | 25.0 |
| Term loan from bank | 12.01 | 65.0 |
| Total | 18.48 | 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 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 |
| Operating profit (EBITDA) | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 |
| Depreciation | 2.77 | 2.36 | 2.00 | 1.70 | 1.45 | 1.23 | 1.05 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.30 | 1.13 | 0.92 | 0.72 | 0.52 | 0.31 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.41 | -6.82 | -6.27 | -5.76 | -5.31 | -4.89 | -4.50 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.41 | -6.82 | -6.27 | -5.76 | -5.31 | -4.89 | -4.50 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.41 | -6.82 | -6.27 | -5.76 | -5.31 | -4.89 | -4.50 |
| Depreciation | 2.77 | 2.36 | 2.00 | 1.70 | 1.45 | 1.23 | 1.05 |
| Cash accruals (PAT + depreciation) | -4.64 | -4.47 | -4.27 | -4.06 | -3.86 | -3.66 | -3.45 |
| Term loan repaid | 0.92 | 1.85 | 1.85 | 1.85 | 1.85 | 1.85 | 1.85 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.57 | -6.32 | -6.11 | -5.91 | -5.71 | -5.50 | -5.30 |
| Cash and bank | -5.57 | -11.88 | -18.00 | -23.91 | -29.61 | -35.12 | -40.42 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.47 | 6.47 | 6.47 | 6.47 | 6.47 | 6.47 | 6.47 |
| Reserves and surplus | -7.41 | -14.24 | -20.51 | -26.27 | -31.58 | -36.46 | -40.96 |
| Term loan outstanding | 11.09 | 9.24 | 7.39 | 5.54 | 3.70 | 1.85 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.14 | 1.47 | -6.65 | -14.26 | -21.41 | -28.15 | -34.49 |
| Net fixed assets | 15.71 | 13.35 | 11.35 | 9.65 | 8.20 | 6.97 | 5.92 |
| 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 | -5.57 | -11.88 | -18.00 | -23.91 | -29.61 | -35.12 | -40.42 |
| Total assets | 10.14 | 1.47 | -6.65 | -14.26 | -21.41 | -28.15 | -34.49 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.50 | -1.12 | -1.21 | -1.30 | -1.41 | -1.55 | -1.71 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.40 |
|---|---|
| Lowest DSCR | -1.71 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.77 | 2.36 | 2.00 | 1.70 | 1.45 | 1.23 | 1.05 |
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 | 12.01 | 1.30 | 0.92 | 11.09 |
| 2 | 11.09 | 1.13 | 1.85 | 9.24 |
| 3 | 9.24 | 0.92 | 1.85 | 7.39 |
| 4 | 7.39 | 0.72 | 1.85 | 5.54 |
| 5 | 5.54 | 0.52 | 1.85 | 3.70 |
| 6 | 3.70 | 0.31 | 1.85 | 1.85 |
| 7 | 1.85 | 0.11 | 1.85 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Mandi licence (for buying)
- UPPCB consent (dust)
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Agriculture Infrastructure Fund (AIF)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Dal Mill (Gram Based) Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/daldpr.pdf
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Tur Dal Mill Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/redgramdpr.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 7 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0207_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.