Detailed Project Report
Fruit and Vegetable Canning Unit (Mango Pulp, Curried Vegetables)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹157.47 L
- Term loan from bank
- ₹141.72 L
- Promoter’s contribution
- ₹15.75 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-34.77 L
- Average DSCR
- -0.24
- 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
Pulp mangoes and can curried vegetables, pickles, sauces and vegetables in brine on one large processing line.
| Main product or service | Fruit and Vegetable Canning Unit (Mango Pulp, Curried Vegetables) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Shops and supermarkets
- Drink, jam and fruit-bar makers (natural mango pulp)
- Hotels, caterers and institutions
- Importers (the report names Europe as the largest buyer of canned fruit and vegetables)
- Distributors and wholesalers
- Direct supply to food and drink factories
- Export through IEC
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fruit and vegetable washer with blower and conveyor (2 TPH) | 1 | 0 | 0 |
| Abrasive peeler for root vegetables (500 kg/h) | 1 | 0 | 0 |
| Fruit halving machine (2 TPH) | 1 | 0 | 0 |
| Two-stage pulping unit (2 TPH) | 1 | 0 | 0 |
| Hot break system for tomato (1,000 LPH) | 1 | 0 | 0 |
| Lemon juice extractor (2 TPH) with clarifier and plate heat exchanger (× 1 each) | 1 | 0 | 0 |
| Vacuum pan, SS 316, with pump (500 LPH) | 1 | 0 | 0 |
| Steam boiler with pipelines (2 TPH) (× 1 lot) | 1 | 0 | 0 |
| Effluent treatment plant (20 KL a day) (× 1 lot) | 1 | 0 | 0 |
| RO plant (10,000 litres an hour) (× 1 lot) | 1 | 0 | 0 |
| Canning equipment (× 1 lot) | 1 | 0 | 0 |
| Total plant and machinery (× —) | 1 | 1,49,97,000 | 1,49,97,000 |
| Total | 1,49,97,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Canning Unit: Canned Fruit & Vegetable Products, Mango. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Mangoes — 1,440 tonnes a year
- Other fruits — 200 tonnes a year
- Vegetables — 810 tonnes a year
- Sugar — 72 tonnes a year
- Citric acid and acetic acid — 5 and 2 tonnes a year
- Spices, salt and preservatives — 10, 5 and 0.5 tonnes a year
- Cans and packing material — ₹841.71 lakh in year 1 — the largest cost
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 149.97 |
| Contingency | 7.50 |
| Total fixed capital | 157.47 |
| Working capital margin | 0.00 |
| Total project cost | 157.47 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 15.75 | 10.0 |
| Term loan from bank | 141.72 | 90.0 |
| Total | 157.47 | 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 | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 |
| Insurance | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 |
| Total cost of operations | 6.82 | 6.82 | 6.82 | 6.82 | 6.82 | 6.82 | 6.82 |
| Operating profit (EBITDA) | -6.82 | -6.82 | -6.82 | -6.82 | -6.82 | -6.82 | -6.82 |
| Depreciation | 23.62 | 20.08 | 17.07 | 14.51 | 12.33 | 10.48 | 8.91 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 15.34 | 13.29 | 10.89 | 8.49 | 6.10 | 3.70 | 1.30 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -45.78 | -40.18 | -34.77 | -29.82 | -25.24 | -20.99 | -17.02 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -45.78 | -40.18 | -34.77 | -29.82 | -25.24 | -20.99 | -17.02 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -45.78 | -40.18 | -34.77 | -29.82 | -25.24 | -20.99 | -17.02 |
| Depreciation | 23.62 | 20.08 | 17.07 | 14.51 | 12.33 | 10.48 | 8.91 |
| Cash accruals (PAT + depreciation) | -22.16 | -20.11 | -17.71 | -15.31 | -12.91 | -10.51 | -8.12 |
| Term loan repaid | 10.90 | 21.80 | 21.80 | 21.80 | 21.80 | 21.80 | 21.80 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -33.06 | -41.91 | -39.51 | -37.11 | -34.72 | -32.32 | -29.92 |
| Cash and bank | -33.06 | -74.97 | -114.48 | -151.60 | -186.31 | -218.63 | -248.55 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 15.75 | 15.75 | 15.75 | 15.75 | 15.75 | 15.75 | 15.75 |
| Reserves and surplus | -45.78 | -85.96 | -120.74 | -150.55 | -175.80 | -196.79 | -213.81 |
| Term loan outstanding | 130.82 | 109.02 | 87.21 | 65.41 | 43.61 | 21.80 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 100.79 | 38.80 | -17.78 | -69.40 | -116.44 | -159.24 | -198.07 |
| Net fixed assets | 133.85 | 113.77 | 96.71 | 82.20 | 69.87 | 59.39 | 50.48 |
| 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 | -33.06 | -74.97 | -114.48 | -151.60 | -186.31 | -218.63 | -248.55 |
| Total assets | 100.79 | 38.80 | -17.78 | -69.40 | -116.44 | -159.24 | -198.07 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.26 | -0.19 | -0.21 | -0.22 | -0.24 | -0.27 | -0.30 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.24 |
|---|---|
| Lowest DSCR | -0.30 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 23.62 | 20.08 | 17.07 | 14.51 | 12.33 | 10.48 | 8.91 |
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 | 141.72 | 15.34 | 10.90 | 130.82 |
| 2 | 130.82 | 13.29 | 21.80 | 109.02 |
| 3 | 109.02 | 10.89 | 21.80 | 87.21 |
| 4 | 87.21 | 8.49 | 21.80 | 65.41 |
| 5 | 65.41 | 6.10 | 21.80 | 43.61 |
| 6 | 43.61 | 3.70 | 21.80 | 21.80 |
| 7 | 21.80 | 1.30 | 21.80 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST
- IEC code for export
- State Pollution Control Board consent (the plant has a 20 KL/day effluent plant)
- Fire NOC and factory licence
- ESI and PF registration
18 Government schemes that may apply
- Stand-Up India
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- SIDBI Stand-Up Mitra project profile — Canning Unit: Canned Fruit & Vegetable Products, Mango — https://www.standupmitra.in/Default/ViewFile/?id=1516103377203_Canning%20Unit%20.%20Canned%20F%26V%20Products%2C%20Mango.docx&path=ProjectProfile
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.