Detailed Project Report
Multi-Fruit Juice and Squash Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹10.71 L
- Term loan from bank
- ₹6.96 L
- Promoter’s contribution
- ₹1.07 L
- Subsidy
- ₹2.68 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.84 L
- Average DSCR
- -2.28
- 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
Turn seasonal fruit into bottled juice and squash that sell all year.
| Main product or service | Multi-Fruit Juice and Squash Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Urban households
- Hotels, restaurants and clubs
- Airlines and railways
- Distributors, wholesalers and retailers
- Strategic retail outlets
- Door-to-door sales in early years (report)
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Mixing tank with stirrer | 1 | 1,10,000 | 1,10,000 |
| Juice storage tanks (× 2) | 1 | 1,90,000 | 1,90,000 |
| Juice extractor | 1 | 1,10,000 | 1,10,000 |
| Fruit washing tank | 1 | 1,20,000 | 1,20,000 |
| Boiler | 1 | 60,000 | 60,000 |
| Steam-jacketed kettle | 1 | 1,00,000 | 1,00,000 |
| Bottle washing and filling machine | 1 | 1,50,000 | 1,50,000 |
| Shrink packaging machine | 1 | 60,000 | 60,000 |
| SS utensils, weighing machine, small tools (× 1 lot) | 1 | 90,000 | 90,000 |
| Testing equipment (× 1 lot) | 1 | 30,000 | 30,000 |
| Total | 10,20,000 |
Pre-filled from: PMEGP sample project report — Multi Fruit Juice & Squash (prepared by Udyami/Samadhan); DGFT – ITC(HS) 2018, Schedule 2: Export Policy. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ripe fruit or fruit pulp — bought locally; the report stresses pulp-supply tie-ups
- Sugar, additives, preservatives and flavours — mixed to the standard recipe
- Bottles — sterilised before filling
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 10.20 |
| Contingency | 0.51 |
| Total fixed capital | 10.71 |
| Working capital margin | 0.00 |
| Total project cost | 10.71 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.07 | 10.0 |
| Subsidy | 2.68 | 25.0 |
| Term loan from bank | 6.96 | 65.0 |
| Total | 10.71 | 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 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 |
| Operating profit (EBITDA) | -3.15 | -3.15 | -3.15 | -3.15 | -3.15 | -3.15 | -3.15 |
| Depreciation | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.75 | 0.65 | 0.54 | 0.42 | 0.30 | 0.18 | 0.06 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.51 | -5.17 | -4.84 | -4.55 | -4.29 | -4.04 | -3.82 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.51 | -5.17 | -4.84 | -4.55 | -4.29 | -4.04 | -3.82 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.51 | -5.17 | -4.84 | -4.55 | -4.29 | -4.04 | -3.82 |
| Depreciation | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 |
| Cash accruals (PAT + depreciation) | -3.90 | -3.80 | -3.68 | -3.56 | -3.45 | -3.33 | -3.21 |
| Term loan repaid | 0.54 | 1.07 | 1.07 | 1.07 | 1.07 | 1.07 | 1.07 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.44 | -4.87 | -4.75 | -4.64 | -4.52 | -4.40 | -4.28 |
| Cash and bank | -4.44 | -9.31 | -14.06 | -18.70 | -23.22 | -27.62 | -31.90 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.75 | 3.75 | 3.75 | 3.75 | 3.75 | 3.75 | 3.75 |
| Reserves and surplus | -5.51 | -10.67 | -15.52 | -20.07 | -24.35 | -28.40 | -32.21 |
| Term loan outstanding | 6.43 | 5.36 | 4.28 | 3.21 | 2.14 | 1.07 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.67 | -1.57 | -7.48 | -13.11 | -18.46 | -23.58 | -28.47 |
| Net fixed assets | 9.10 | 7.74 | 6.58 | 5.59 | 4.75 | 4.04 | 3.43 |
| 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 | -4.44 | -9.31 | -14.06 | -18.70 | -23.22 | -27.62 | -31.90 |
| Total assets | 4.67 | -1.57 | -7.48 | -13.11 | -18.46 | -23.58 | -28.47 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.44 | -1.83 | -1.96 | -2.12 | -2.30 | -2.51 | -2.77 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.28 |
|---|---|
| Lowest DSCR | -2.77 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 |
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 | 6.96 | 0.75 | 0.54 | 6.43 |
| 2 | 6.43 | 0.65 | 1.07 | 5.36 |
| 3 | 5.36 | 0.54 | 1.07 | 4.28 |
| 4 | 4.28 | 0.42 | 1.07 | 3.21 |
| 5 | 3.21 | 0.30 | 1.07 | 2.14 |
| 6 | 2.14 | 0.18 | 1.07 | 1.07 |
| 7 | 1.07 | 0.06 | 1.07 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- NOC from the State Pollution Control Board (washing water)
- Legal Metrology registration for packaged goods
- Trademark for your brand
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
- PMEGP sample project report — Multi Fruit Juice & Squash (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Multi_Fruit_Juice_%26_Squash_%28_Samadhan_Projects_%29.pdf
- DGFT – ITC(HS) 2018, Schedule 2: Export Policy — https://content.dgft.gov.in/Website/dgftprod/64c14faa-53ac-4387-bcf3-d355fee40bc8/Schedule%202%20-%20Export%20Policy%20New.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.