Detailed Project Report
Fish Kiosk (Retail Fish Outlet)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹39.32 L
- Term loan from bank
- ₹35.39 L
- Promoter’s contribution
- ₹3.93 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-10.84 L
- Average DSCR
- -0.55
- 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
A small hygienic kiosk that sells fresh fish, or aquarium and ornamental fish, to households.
| Main product or service | Fish Kiosk (Retail Fish Outlet) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Small eateries and hotels
- Counter sale at the kiosk
- Phone orders from regular customers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fish kiosk, complete unit | 1 | 10,00,000 | 10,00,000 |
| Fish kiosk / retail shop of 200 sq ft (Maharashtra) | 1 | 8,95,000 | 8,95,000 |
| Mini fish retail outlet (Andhra Pradesh) | 1 | 3,50,000 | 3,50,000 |
| Fish kiosk (Andhra Pradesh) | 1 | 15,00,000 | 15,00,000 |
| Total | 37,45,000 |
Pre-filled from: Department of Fisheries, Government of West Bengal — PMMSY list of beneficiary-oriented schemes (unit costs); NABARD Maharashtra Regional Office — Unit Cost booklet for agriculture and allied activities 2025-26. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh fish — bought daily from landing centres, fish farmers or the wholesale market
- Ice — from a local ice plant
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 37.45 |
| Contingency | 1.87 |
| Total fixed capital | 39.32 |
| Working capital margin | 0.00 |
| Total project cost | 39.32 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.93 | 10.0 |
| Term loan from bank | 35.39 | 90.0 |
| Total | 39.32 | 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 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 |
| Insurance | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Total cost of operations | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 |
| Operating profit (EBITDA) | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 |
| Depreciation | 5.90 | 5.01 | 4.26 | 3.62 | 3.08 | 2.62 | 2.22 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 3.83 | 3.32 | 2.72 | 2.12 | 1.52 | 0.92 | 0.32 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -13.59 | -12.20 | -10.84 | -9.61 | -8.46 | -7.40 | -6.41 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -13.59 | -12.20 | -10.84 | -9.61 | -8.46 | -7.40 | -6.41 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -13.59 | -12.20 | -10.84 | -9.61 | -8.46 | -7.40 | -6.41 |
| Depreciation | 5.90 | 5.01 | 4.26 | 3.62 | 3.08 | 2.62 | 2.22 |
| Cash accruals (PAT + depreciation) | -7.69 | -7.18 | -6.58 | -5.98 | -5.39 | -4.79 | -4.19 |
| Term loan repaid | 2.72 | 5.44 | 5.44 | 5.44 | 5.44 | 5.44 | 5.44 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -10.42 | -12.63 | -12.03 | -11.43 | -10.83 | -10.23 | -9.63 |
| Cash and bank | -10.42 | -23.04 | -35.07 | -46.50 | -57.33 | -67.56 | -77.19 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 |
| Reserves and surplus | -13.59 | -25.79 | -36.63 | -46.24 | -54.70 | -62.11 | -68.52 |
| Term loan outstanding | 32.67 | 27.22 | 21.78 | 16.33 | 10.89 | 5.44 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 23.01 | 5.37 | -10.92 | -25.97 | -39.88 | -52.73 | -64.59 |
| Net fixed assets | 33.42 | 28.41 | 24.15 | 20.53 | 17.45 | 14.83 | 12.61 |
| 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 | -10.42 | -23.04 | -35.07 | -46.50 | -57.33 | -67.56 | -77.19 |
| Total assets | 23.01 | 5.37 | -10.92 | -25.97 | -39.88 | -52.73 | -64.59 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.59 | -0.44 | -0.47 | -0.51 | -0.55 | -0.61 | -0.67 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.55 |
|---|---|
| Lowest DSCR | -0.67 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.90 | 5.01 | 4.26 | 3.62 | 3.08 | 2.62 | 2.22 |
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 | 35.39 | 3.83 | 2.72 | 32.67 |
| 2 | 32.67 | 3.32 | 5.44 | 27.22 |
| 3 | 27.22 | 2.72 | 5.44 | 21.78 |
| 4 | 21.78 | 2.12 | 5.44 | 16.33 |
| 5 | 16.33 | 1.52 | 5.44 | 10.89 |
| 6 | 10.89 | 0.92 | 5.44 | 5.44 |
| 7 | 5.44 | 0.32 | 5.44 | 0.00 |
17 Licences and registrations
- Udyam registration
- FSSAI registration or licence
- Trade licence / Shop and Establishment registration
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Department of Fisheries, Government of West Bengal — PMMSY list of beneficiary-oriented schemes (unit costs) — https://wbfisheries.wb.gov.in/official/pdf_upload_file/58091877_2023-05-29_Beneficiar-Oriented-Schemes.pdf
- NABARD Maharashtra Regional Office — Unit Cost booklet for agriculture and allied activities 2025-26 — https://www.nabard.org/auth/writereaddata/tender/pub_2105250400341558.pdf
- NABARD Andhra Pradesh Regional Office — A Comprehensive Guide of Unit Costs on Investment in Agriculture and Allied Sectors 2025-26 — https://www.nabard.org/auth/writereaddata/tender/pub_2409250327511846.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.