Detailed Project Report
Fish Retail Market Complex
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹105.00 L
- Term loan from bank
- ₹94.50 L
- Promoter’s contribution
- ₹10.50 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-24.15 L
- Average DSCR
- -0.29
- 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
Building and running a hygienic retail market with many stalls for fish, including ornamental fish and aquarium shops.
| Main product or service | Fish Retail Market Complex |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Fish vendors who rent stalls
- Household and hotel buyers
- Stall rent or licence fee
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fish retail market, complete unit | 1 | 1,00,00,000 | 1,00,00,000 |
| Total | 1,00,00,000 |
Pre-filled from: Department of Fisheries, Government of West Bengal — PMMSY list of beneficiary-oriented schemes (unit costs). Prices in older reports will have gone up — enter today’s quotations.
06 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 100.00 |
| Contingency | 5.00 |
| Total fixed capital | 105.00 |
| Working capital margin | 0.00 |
| Total project cost | 105.00 |
07 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 10.50 | 10.0 |
| Term loan from bank | 94.50 | 90.0 |
| Total | 105.00 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
08 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% |
09 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 |
10 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 | 2.10 | 2.10 | 2.10 | 2.10 | 2.10 | 2.10 | 2.10 |
| Insurance | 0.53 | 0.53 | 0.53 | 0.53 | 0.53 | 0.53 | 0.53 |
| Total cost of operations | 5.51 | 5.51 | 5.51 | 5.51 | 5.51 | 5.51 | 5.51 |
| Operating profit (EBITDA) | -5.51 | -5.51 | -5.51 | -5.51 | -5.51 | -5.51 | -5.51 |
| Depreciation | 15.75 | 13.39 | 11.38 | 9.67 | 8.22 | 6.99 | 5.94 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 10.23 | 8.86 | 7.26 | 5.66 | 4.06 | 2.47 | 0.87 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -31.48 | -27.75 | -24.15 | -20.84 | -17.79 | -14.96 | -12.31 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -31.48 | -27.75 | -24.15 | -20.84 | -17.79 | -14.96 | -12.31 |
11 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -31.48 | -27.75 | -24.15 | -20.84 | -17.79 | -14.96 | -12.31 |
| Depreciation | 15.75 | 13.39 | 11.38 | 9.67 | 8.22 | 6.99 | 5.94 |
| Cash accruals (PAT + depreciation) | -15.73 | -14.37 | -12.77 | -11.17 | -9.57 | -7.97 | -6.37 |
| Term loan repaid | 7.27 | 14.54 | 14.54 | 14.54 | 14.54 | 14.54 | 14.54 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -23.00 | -28.91 | -27.31 | -25.71 | -24.11 | -22.51 | -20.91 |
| Cash and bank | -23.00 | -51.91 | -79.22 | -104.92 | -129.03 | -151.54 | -172.45 |
12 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 10.50 | 10.50 | 10.50 | 10.50 | 10.50 | 10.50 | 10.50 |
| Reserves and surplus | -31.48 | -59.24 | -83.39 | -104.23 | -122.02 | -136.98 | -149.29 |
| Term loan outstanding | 87.23 | 72.69 | 58.15 | 43.62 | 29.08 | 14.54 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 66.25 | 23.95 | -14.73 | -50.11 | -82.44 | -111.94 | -138.79 |
| Net fixed assets | 89.25 | 75.86 | 64.48 | 54.81 | 46.59 | 39.60 | 33.66 |
| 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 | -23.00 | -51.91 | -79.22 | -104.92 | -129.03 | -151.54 | -172.45 |
| Total assets | 66.25 | 23.95 | -14.73 | -50.11 | -82.44 | -111.94 | -138.79 |
13 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.31 | -0.24 | -0.25 | -0.27 | -0.30 | -0.32 | -0.36 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.29 |
|---|---|
| Lowest DSCR | -0.36 |
| Payback period | — |
14 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 15.75 | 13.39 | 11.38 | 9.67 | 8.22 | 6.99 | 5.94 |
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.
15 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 94.50 | 10.23 | 7.27 | 87.23 |
| 2 | 87.23 | 8.86 | 14.54 | 72.69 |
| 3 | 72.69 | 7.26 | 14.54 | 58.15 |
| 4 | 58.15 | 5.66 | 14.54 | 43.62 |
| 5 | 43.62 | 4.06 | 14.54 | 29.08 |
| 6 | 29.08 | 2.47 | 14.54 | 14.54 |
| 7 | 14.54 | 0.87 | 14.54 | 0.00 |
16 Licences and registrations
- Building plan approval and trade licence from the local body
- FSSAI registration or licence
- Consent from the State Pollution Control Board where it applies
- GST registration
17 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
18 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
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.