Detailed Project Report
Daliya (Broken Wheat) Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹6.04 L
- Term loan from bank
- ₹3.92 L
- Promoter’s contribution
- ₹0.60 L
- Subsidy
- ₹1.51 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.99 L
- Average DSCR
- -3.89
- 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, soak, dry, roast and crack wheat into daliya for breakfast and light meals; mixed-grain daliya adds value.
| Main product or service | Daliya (Broken Wheat) Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households wanting a quick, light breakfast
- Grocers and wholesalers
- Institutions that serve breakfast
- Local grocers (kirana)
- Wholesale grain and food traders
- Own brand in retail packs
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Daliya making pulveriser (crushing machine) | 1 | 3,50,000 | 3,50,000 |
| Perforated screens, 300 × 150 mm (set of three) | 1 | 20,000 | 20,000 |
| MS foundation plate with motor rail (× 1 lot) | 1 | 15,000 | 15,000 |
| Packing machine and accessories (× 1 lot) | 1 | 20,000 | 20,000 |
| Frying pan (kadai), pulley, V-belt, starter, diesel items (× 1 lot) | 1 | 50,000 | 50,000 |
| Circuit breaker and fittings (× 1 lot) | 1 | 20,000 | 20,000 |
| Grinder, dehusker, cleaner, frying pan, sieves, packing machine (KVIC small unit) (× 1 set) | 1 | 1,00,000 | 1,00,000 |
| Total | 5,75,000 |
Pre-filled from: KVIC Project Profile — DALIYA MANUFACTURING UNIT (PMEGP); PMEGP sample project report — DALIYA MANUFACTURING UNIT (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Whole wheat — main raw material; ₹5.00 L a year in the KVIC profile
- Mixed grain, maize, malt, jowar, green pea, groundnut — for value-added daliya; costed at ₹28,000 a tonne in the Samadhan report
- Labels and packing material — ₹20,000 a year in the KVIC profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 5.75 |
| Contingency | 0.29 |
| Total fixed capital | 6.04 |
| Working capital margin | 0.00 |
| Total project cost | 6.04 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.60 | 10.0 |
| Subsidy | 1.51 | 25.0 |
| Term loan from bank | 3.92 | 65.0 |
| Total | 6.04 | 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 | 0.91 | 0.77 | 0.65 | 0.56 | 0.47 | 0.40 | 0.34 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.42 | 0.37 | 0.30 | 0.24 | 0.17 | 0.10 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.36 | -4.17 | -3.99 | -3.82 | -3.67 | -3.54 | -3.41 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.36 | -4.17 | -3.99 | -3.82 | -3.67 | -3.54 | -3.41 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.36 | -4.17 | -3.99 | -3.82 | -3.67 | -3.54 | -3.41 |
| Depreciation | 0.91 | 0.77 | 0.65 | 0.56 | 0.47 | 0.40 | 0.34 |
| Cash accruals (PAT + depreciation) | -3.46 | -3.40 | -3.33 | -3.27 | -3.20 | -3.13 | -3.07 |
| Term loan repaid | 0.30 | 0.60 | 0.60 | 0.60 | 0.60 | 0.60 | 0.60 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.76 | -4.00 | -3.94 | -3.87 | -3.80 | -3.74 | -3.67 |
| Cash and bank | -3.76 | -7.76 | -11.70 | -15.57 | -19.37 | -23.11 | -26.78 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 |
| Reserves and surplus | -4.36 | -8.53 | -12.52 | -16.34 | -20.01 | -23.55 | -26.96 |
| Term loan outstanding | 3.62 | 3.02 | 2.42 | 1.81 | 1.21 | 0.60 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.37 | -3.40 | -7.99 | -12.41 | -16.69 | -20.83 | -24.84 |
| Net fixed assets | 5.13 | 4.36 | 3.71 | 3.15 | 2.68 | 2.28 | 1.94 |
| 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 | -3.76 | -7.76 | -11.70 | -15.57 | -19.37 | -23.11 | -26.78 |
| Total assets | 1.37 | -3.40 | -7.99 | -12.41 | -16.69 | -20.83 | -24.84 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.17 | -3.12 | -3.35 | -3.61 | -3.92 | -4.29 | -4.74 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.89 |
|---|---|
| Lowest DSCR | -4.74 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.91 | 0.77 | 0.65 | 0.56 | 0.47 | 0.40 | 0.34 |
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 | 3.92 | 0.42 | 0.30 | 3.62 |
| 2 | 3.62 | 0.37 | 0.60 | 3.02 |
| 3 | 3.02 | 0.30 | 0.60 | 2.42 |
| 4 | 2.42 | 0.24 | 0.60 | 1.81 |
| 5 | 1.81 | 0.17 | 0.60 | 1.21 |
| 6 | 1.21 | 0.10 | 0.60 | 0.60 |
| 7 | 0.60 | 0.04 | 0.60 | 0.00 |
17 Licences and registrations
- FSSAI registration/licence
- Udyam
- GST
- Legal Metrology packaged commodity registration
- Pollution control board consent if your state asks for it (the Samadhan report says no chemical process)
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Mukhyamantri Yuva Udyami Vikas Abhiyan (CM-YUVA)
19 Sources
- KVIC Project Profile — DALIYA MANUFACTURING UNIT (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/DALIYA_MANUFACTURING_UNIT_%28_AGRO_BASED_FOOD_PROCESSING_INDUSTRY_%29.pdf
- PMEGP sample project report — DALIYA MANUFACTURING UNIT (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Daliya_manufacturing_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
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.