Detailed Project Report
Dried Apricot Powder Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.20 L
- Term loan from bank
- ₹10.53 L
- Promoter’s contribution
- ₹1.62 L
- Subsidy
- ₹4.05 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.85 L
- Average DSCR
- -1.57
- 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
Drying pitted apricots and grinding them into a fruit powder for bakery, baby food and drinks.
| Main product or service | Dried Apricot Powder Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Bakery, confectionery and ice-cream makers
- Baby-food and health-drink makers
- Health-food shops and online buyers
- Direct supply to food manufacturers
- Ingredient traders
- Retail packs online
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store, 9,000 kg | 1 | 8,00,000 | 8,00,000 |
| Washing tank, 500 litre | 1 | 60,000 | 60,000 |
| Blanching kettle, 200 litre | 1 | 60,000 | 60,000 |
| Fruit pitting machine | 1 | 1,00,000 | 1,00,000 |
| Solar dryer, 600 kg | 1 | 2,00,000 | 2,00,000 |
| Pulveriser | 1 | 1,40,000 | 1,40,000 |
| Centrifugal sifter with screens | 1 | 25,000 | 25,000 |
| Induction sealer | 1 | 30,000 | 30,000 |
| Shrink tunnel | 1 | 35,000 | 35,000 |
| Continuous sealing machine | 1 | 25,000 | 25,000 |
| Batch coding machine | 1 | 12,000 | 12,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 15,43,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Dried Apricot Powder. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh apricots — costed at ₹80 a kg; 33% recovery
- Packing material — jars, pouches and cartons
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.43 |
| Contingency | 0.77 |
| Total fixed capital | 16.20 |
| Working capital margin | 0.00 |
| Total project cost | 16.20 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.62 | 10.0 |
| Subsidy | 4.05 | 25.0 |
| Term loan from bank | 10.53 | 65.0 |
| Total | 16.20 | 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 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 |
| Operating profit (EBITDA) | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 |
| Depreciation | 2.43 | 2.07 | 1.76 | 1.49 | 1.27 | 1.08 | 0.92 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.14 | 0.99 | 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 | -6.86 | -6.34 | -5.85 | -5.41 | -5.01 | -4.64 | -4.30 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.86 | -6.34 | -5.85 | -5.41 | -5.01 | -4.64 | -4.30 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.86 | -6.34 | -5.85 | -5.41 | -5.01 | -4.64 | -4.30 |
| Depreciation | 2.43 | 2.07 | 1.76 | 1.49 | 1.27 | 1.08 | 0.92 |
| Cash accruals (PAT + depreciation) | -4.42 | -4.27 | -4.09 | -3.92 | -3.74 | -3.56 | -3.38 |
| Term loan repaid | 0.81 | 1.62 | 1.62 | 1.62 | 1.62 | 1.62 | 1.62 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.23 | -5.89 | -5.71 | -5.54 | -5.36 | -5.18 | -5.00 |
| Cash and bank | -5.23 | -11.13 | -16.84 | -22.38 | -27.74 | -32.92 | -37.92 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.67 | 5.67 | 5.67 | 5.67 | 5.67 | 5.67 | 5.67 |
| Reserves and surplus | -6.86 | -13.19 | -19.04 | -24.45 | -29.46 | -34.10 | -38.40 |
| Term loan outstanding | 9.72 | 8.10 | 6.48 | 4.86 | 3.24 | 1.62 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.54 | 0.58 | -6.89 | -13.92 | -20.55 | -26.81 | -32.72 |
| Net fixed assets | 13.77 | 11.71 | 9.95 | 8.46 | 7.19 | 6.11 | 5.19 |
| 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 | -5.23 | -11.13 | -16.84 | -22.38 | -27.74 | -32.92 | -37.92 |
| Total assets | 8.54 | 0.58 | -6.89 | -13.92 | -20.55 | -26.81 | -32.72 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.68 | -1.26 | -1.35 | -1.46 | -1.58 | -1.73 | -1.91 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.57 |
|---|---|
| Lowest DSCR | -1.91 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.43 | 2.07 | 1.76 | 1.49 | 1.27 | 1.08 | 0.92 |
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 | 10.53 | 1.14 | 0.81 | 9.72 |
| 2 | 9.72 | 0.99 | 1.62 | 8.10 |
| 3 | 8.10 | 0.81 | 1.62 | 6.48 |
| 4 | 6.48 | 0.63 | 1.62 | 4.86 |
| 5 | 4.86 | 0.45 | 1.62 | 3.24 |
| 6 | 3.24 | 0.27 | 1.62 | 1.62 |
| 7 | 1.62 | 0.10 | 1.62 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Legal Metrology registration for packaged goods
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 — Dried Apricot Powder — https://niftem-t.ac.in/pmfme/dpr-dapricot.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.