Detailed Project Report
Frozen Fish Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹32.24 L
- Term loan from bank
- ₹20.95 L
- Promoter’s contribution
- ₹3.22 L
- Subsidy
- ₹8.06 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.79 L
- Average DSCR
- -0.89
- 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
Gut, clean, blast-freeze and pack freshwater fish such as rohu for sale far from the pond.
| Main product or service | Frozen Fish Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Fish retailers and wholesalers in towns far from water bodies
- Hotels, restaurants and caterers
- Supermarkets
- Cold-chain distribution to wholesalers
- Direct supply to retail chains and HoReCa
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Vacuum packaging machine | 1 | 70,000 | 70,000 |
| Blast freezer (50 kg capacity) | 1 | 3,00,000 | 3,00,000 |
| Freezer / cold storage (15 ft × 8.5 ft × 9 ft) | 1 | 10,00,000 | 10,00,000 |
| Gutting machine (50–80 kg) | 1 | 4,50,000 | 4,50,000 |
| Washmaster washing machine (50–80 kg) | 1 | 3,50,000 | 3,50,000 |
| Scalemaster de-scaling machine | 1 | 8,50,000 | 8,50,000 |
| Material handling and other equipment (× lot) | 1 | 50,000 | 50,000 |
| Total | 30,70,000 |
Pre-filled from: NIFTEM-K (MoFPI) PMFME Detailed Project Report – Frozen Fish Unit; World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Rohu fish — costed at ₹85 a kg in year 1
- Ice — for chilling fish right after receipt
- Packaging — polyethylene bags or wraps packed in waxed duplex cartons, as the report describes
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 30.70 |
| Contingency | 1.54 |
| Total fixed capital | 32.24 |
| Working capital margin | 0.00 |
| Total project cost | 32.24 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.22 | 10.0 |
| Subsidy | 8.06 | 25.0 |
| Term loan from bank | 20.95 | 65.0 |
| Total | 32.24 | 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 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 |
| Insurance | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 |
| Total cost of operations | 3.69 | 3.69 | 3.69 | 3.69 | 3.69 | 3.69 | 3.69 |
| Operating profit (EBITDA) | -3.69 | -3.69 | -3.69 | -3.69 | -3.69 | -3.69 | -3.69 |
| Depreciation | 4.84 | 4.11 | 3.49 | 2.97 | 2.52 | 2.15 | 1.82 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.27 | 1.96 | 1.61 | 1.26 | 0.90 | 0.55 | 0.19 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.79 | -9.76 | -8.79 | -7.91 | -7.11 | -6.38 | -5.70 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.79 | -9.76 | -8.79 | -7.91 | -7.11 | -6.38 | -5.70 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.79 | -9.76 | -8.79 | -7.91 | -7.11 | -6.38 | -5.70 |
| Depreciation | 4.84 | 4.11 | 3.49 | 2.97 | 2.52 | 2.15 | 1.82 |
| Cash accruals (PAT + depreciation) | -5.95 | -5.65 | -5.30 | -4.94 | -4.59 | -4.23 | -3.88 |
| Term loan repaid | 1.61 | 3.22 | 3.22 | 3.22 | 3.22 | 3.22 | 3.22 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.57 | -8.87 | -8.52 | -8.17 | -7.81 | -7.46 | -7.10 |
| Cash and bank | -7.57 | -16.44 | -24.96 | -33.12 | -40.94 | -48.39 | -55.49 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 11.28 | 11.28 | 11.28 | 11.28 | 11.28 | 11.28 | 11.28 |
| Reserves and surplus | -10.79 | -20.55 | -29.34 | -37.25 | -44.36 | -50.74 | -56.44 |
| Term loan outstanding | 19.34 | 16.12 | 12.89 | 9.67 | 6.45 | 3.22 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 19.83 | 6.85 | -5.16 | -16.30 | -26.63 | -36.23 | -45.16 |
| Net fixed assets | 27.40 | 23.29 | 19.80 | 16.83 | 14.30 | 12.16 | 10.33 |
| 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 | -7.57 | -16.44 | -24.96 | -33.12 | -40.94 | -48.39 | -55.49 |
| Total assets | 19.83 | 6.85 | -5.16 | -16.30 | -26.63 | -36.23 | -45.16 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.95 | -0.71 | -0.76 | -0.82 | -0.89 | -0.98 | -1.08 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.89 |
|---|---|
| Lowest DSCR | -1.08 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.84 | 4.11 | 3.49 | 2.97 | 2.52 | 2.15 | 1.82 |
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 | 20.95 | 2.27 | 1.61 | 19.34 |
| 2 | 19.34 | 1.96 | 3.22 | 16.12 |
| 3 | 16.12 | 1.61 | 3.22 | 12.89 |
| 4 | 12.89 | 1.26 | 3.22 | 9.67 |
| 5 | 9.67 | 0.90 | 3.22 | 6.45 |
| 6 | 6.45 | 0.55 | 3.22 | 3.22 |
| 7 | 3.22 | 0.19 | 3.22 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST registration
- State Pollution Control Board consent (fish waste and wastewater)
- MPEDA registration and Export Inspection Council approval if you export
- 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)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Frozen Fish Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/08/frozenfishdpr.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
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.