Detailed Project Report
Flavoured Coconut Milk Drink Plant (UHT, Bottled)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹138.08 L
- Term loan from bank
- ₹124.27 L
- Promoter’s contribution
- ₹13.81 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-30.85 L
- Average DSCR
- -0.26
- 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 sweet, flavoured ready-to-drink beverage made from diluted coconut milk and coconut water, UHT-sterilised and packed in bottles.
| Main product or service | Flavoured Coconut Milk Drink Plant (UHT, Bottled) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Consumers who avoid dairy or cannot digest lactose
- Supermarkets, kirana shops and cafés
- Hotels, caterers and institutional canteens
- Distributors and retail shops
- Modern trade and online grocery
- Direct supply to hotels and institutions
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Desheller (× 3) | 1 | 4,50,000 | 4,50,000 |
| Paring unit (× 3) | 1 | 5,25,000 | 5,25,000 |
| Washing unit | 1 | 3,00,000 | 3,00,000 |
| Pre-cutter | 1 | 2,00,000 | 2,00,000 |
| Disintegrator | 1 | 3,00,000 | 3,00,000 |
| Screw press | 1 | 3,00,000 | 3,00,000 |
| Clarifier | 1 | 10,00,000 | 10,00,000 |
| Filter | 1 | 3,00,000 | 3,00,000 |
| Homogeniser | 1 | 5,00,000 | 5,00,000 |
| UHT steriliser | 1 | 50,00,000 | 50,00,000 |
| Packaging unit | 1 | 20,00,000 | 20,00,000 |
| Pipelines | 1 | 2,00,000 | 2,00,000 |
| Diesel generator | 1 | 5,00,000 | 5,00,000 |
| CIP (clean-in-place) unit | 1 | 5,00,000 | 5,00,000 |
| Laboratory equipment | 1 | 1,00,000 | 1,00,000 |
| Plant IT system and networking | 1 | 3,00,000 | 3,00,000 |
| Installation charges and labour | 1 | 5,00,000 | 5,00,000 |
| Miscellaneous | 1 | 1,75,000 | 1,75,000 |
| Total | 1,31,50,000 |
Pre-filled from: Coconut Development Board project profile — Flavoured coconut milk drink. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Coconuts 9–10 months old — about 2,500 kg for 4,000 litres; taken at ₹20 per kg
- Coconut water and purified drinking water — used to dilute the milk
- Sugar — 10–12% of the drink
- Stabilisers, emulsifiers and flavours — 2% stabilisers
- Sterilised PP bottles — for filling after UHT treatment
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 131.50 |
| Contingency | 6.58 |
| Total fixed capital | 138.08 |
| Working capital margin | 0.00 |
| Total project cost | 138.08 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 13.81 | 10.0 |
| Term loan from bank | 124.27 | 90.0 |
| Total | 138.08 | 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 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 |
| Insurance | 0.69 | 0.69 | 0.69 | 0.69 | 0.69 | 0.69 | 0.69 |
| Total cost of operations | 6.33 | 6.33 | 6.33 | 6.33 | 6.33 | 6.33 | 6.33 |
| Operating profit (EBITDA) | -6.33 | -6.33 | -6.33 | -6.33 | -6.33 | -6.33 | -6.33 |
| Depreciation | 20.71 | 17.60 | 14.96 | 12.72 | 10.81 | 9.19 | 7.81 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 13.45 | 11.65 | 9.55 | 7.45 | 5.35 | 3.24 | 1.14 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -40.49 | -35.59 | -30.85 | -26.50 | -22.49 | -18.76 | -15.28 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -40.49 | -35.59 | -30.85 | -26.50 | -22.49 | -18.76 | -15.28 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -40.49 | -35.59 | -30.85 | -26.50 | -22.49 | -18.76 | -15.28 |
| Depreciation | 20.71 | 17.60 | 14.96 | 12.72 | 10.81 | 9.19 | 7.81 |
| Cash accruals (PAT + depreciation) | -19.78 | -17.99 | -15.88 | -13.78 | -11.68 | -9.57 | -7.47 |
| Term loan repaid | 9.56 | 19.12 | 19.12 | 19.12 | 19.12 | 19.12 | 19.12 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -29.34 | -37.10 | -35.00 | -32.90 | -30.80 | -28.69 | -26.59 |
| Cash and bank | -29.34 | -66.45 | -101.45 | -134.34 | -165.14 | -193.83 | -220.42 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 13.81 | 13.81 | 13.81 | 13.81 | 13.81 | 13.81 | 13.81 |
| Reserves and surplus | -40.49 | -76.08 | -106.93 | -133.43 | -155.92 | -174.68 | -189.96 |
| Term loan outstanding | 114.71 | 95.59 | 76.47 | 57.35 | 38.24 | 19.12 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 88.02 | 33.31 | -16.65 | -62.27 | -103.87 | -141.76 | -176.16 |
| Net fixed assets | 117.36 | 99.76 | 84.80 | 72.08 | 61.26 | 52.07 | 44.26 |
| 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 | -29.34 | -66.45 | -101.45 | -134.34 | -165.14 | -193.83 | -220.42 |
| Total assets | 88.02 | 33.31 | -16.65 | -62.27 | -103.87 | -141.76 | -176.16 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.28 | -0.21 | -0.22 | -0.24 | -0.26 | -0.28 | -0.31 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.26 |
|---|---|
| Lowest DSCR | -0.31 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 20.71 | 17.60 | 14.96 | 12.72 | 10.81 | 9.19 | 7.81 |
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 | 124.27 | 13.45 | 9.56 | 114.71 |
| 2 | 114.71 | 11.65 | 19.12 | 95.59 |
| 3 | 95.59 | 9.55 | 19.12 | 76.47 |
| 4 | 76.47 | 7.45 | 19.12 | 57.35 |
| 5 | 57.35 | 5.35 | 19.12 | 38.24 |
| 6 | 38.24 | 3.24 | 19.12 | 19.12 |
| 7 | 19.12 | 1.14 | 19.12 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence
- Factory licence
- Consent from the State Pollution Control Board
- Legal Metrology registration for packed goods
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Coconut Development Board project profile — Flavoured coconut milk drink — https://coconutboard.gov.in/images/TMOC/Pdf/ProcessingTechnology/flavoured-coconut-juice.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.