Detailed Project Report
Dehydrated Apple Slices
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.73 L
- Term loan from bank
- ₹1.13 L
- Promoter’s contribution
- ₹0.17 L
- Subsidy
- ₹0.43 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.20 L
- Average DSCR
- -13.06
- 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 Uttarakhand apples in season, slice and tray-dry them, and sell dried apple to eateries, caterers and food processors.
| Main product or service | Dehydrated Apple Slices |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Restaurants, eateries and dhabas
- Clubs and caterers
- Food-processing industry
- Pharmaceutical companies
- Direct supply to institutional buyers
- Dry-fruit and grocery shops
- Online stores
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Farming tools (× lot) | 1 | 5,000 | 5,000 |
| Fruit peeling machine (automatic) (× 2) | 1 | 50,000 | 50,000 |
| Electrically operated tray drier, 48 trays | 1 | 70,000 | 70,000 |
| Weighing scales, sealing machine, etc. | 1 | 20,000 | 20,000 |
| Washing tank | 1 | 20,000 | 20,000 |
| Total | 1,65,000 |
Pre-filled from: Uttarakhand DUY project profile — Dehydrated Apple Production. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh apples (Royal Delicious, Red Delicious) — about 20 tonnes in the season at 100% capacity
- Water and optional preservatives — for washing and treatment
- Food-grade inner bags and large outer bags — polythene or vacuum-sealed packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.65 |
| Contingency | 0.08 |
| Total fixed capital | 1.73 |
| Working capital margin | 0.00 |
| Total project cost | 1.73 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.17 | 10.0 |
| Subsidy | 0.43 | 25.0 |
| Term loan from bank | 1.13 | 65.0 |
| Total | 1.73 | 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 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 |
| Operating profit (EBITDA) | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 |
| Depreciation | 0.26 | 0.22 | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.12 | 0.11 | 0.09 | 0.07 | 0.05 | 0.03 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.31 | -3.25 | -3.20 | -3.15 | -3.11 | -3.07 | -3.03 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.31 | -3.25 | -3.20 | -3.15 | -3.11 | -3.07 | -3.03 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.31 | -3.25 | -3.20 | -3.15 | -3.11 | -3.07 | -3.03 |
| Depreciation | 0.26 | 0.22 | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 |
| Cash accruals (PAT + depreciation) | -3.05 | -3.03 | -3.01 | -2.99 | -2.97 | -2.95 | -2.93 |
| Term loan repaid | 0.09 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.13 | -3.20 | -3.18 | -3.16 | -3.15 | -3.13 | -3.11 |
| Cash and bank | -3.13 | -6.33 | -9.52 | -12.68 | -15.83 | -18.95 | -22.06 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.61 | 0.61 | 0.61 | 0.61 | 0.61 | 0.61 | 0.61 |
| Reserves and surplus | -3.31 | -6.55 | -9.75 | -12.90 | -16.01 | -19.08 | -22.11 |
| Term loan outstanding | 1.04 | 0.87 | 0.69 | 0.52 | 0.35 | 0.17 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.66 | -5.08 | -8.45 | -11.78 | -15.06 | -18.30 | -21.50 |
| Net fixed assets | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 | 0.56 |
| 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 | -3.13 | -6.33 | -9.52 | -12.68 | -15.83 | -18.95 | -22.06 |
| Total assets | -1.66 | -5.08 | -8.45 | -11.78 | -15.06 | -18.30 | -21.50 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -14.02 | -10.48 | -11.25 | -12.14 | -13.19 | -14.43 | -15.92 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -13.06 |
|---|---|
| Lowest DSCR | -15.92 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.26 | 0.22 | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 |
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 | 1.13 | 0.12 | 0.09 | 1.04 |
| 2 | 1.04 | 0.11 | 0.17 | 0.87 |
| 3 | 0.87 | 0.09 | 0.17 | 0.69 |
| 4 | 0.69 | 0.07 | 0.17 | 0.52 |
| 5 | 0.52 | 0.05 | 0.17 | 0.35 |
| 6 | 0.35 | 0.03 | 0.17 | 0.17 |
| 7 | 0.17 | 0.01 | 0.17 | 0.00 |
17 Licences and registrations
- FSSAI licence (report)
- Trade licence (report)
- GST (report)
- Udyam / MSME registration (report)
- Legal Metrology registration for packed goods
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Agriculture Infrastructure Fund (AIF)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Uttarakhand DUY project profile — Dehydrated Apple Production — https://duy-heduk.org/downloads/project-profiles/11.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.