Detailed Project Report
Fresh Fruit and Vegetable Shop
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.94 L
- Term loan from bank
- ₹1.75 L
- Promoter’s contribution
- ₹0.19 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.27 L
- Average DSCR
- -8.43
- 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
Sell fresh vegetables, hill fruits, organic produce and pre-cut packs from a small neighbourhood shop.
| Main product or service | Fresh Fruit and Vegetable Shop |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Small eateries and dhabas
- Hostels and PG accommodation
- Walk-in neighbourhood sales
- Phone orders and home delivery
- Pre-cut packs for busy buyers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Display shelves and racks (× 5) | 1 | 1,00,000 | 1,00,000 |
| Refrigerated display | 1 | 30,000 | 30,000 |
| Shopping baskets (× 8) | 1 | 5,000 | 5,000 |
| Weighing scales (× 2) | 1 | 2,000 | 2,000 |
| Basic furniture and lighting | 1 | 25,000 | 25,000 |
| Waste bins (× 2) | 1 | 2,000 | 2,000 |
| Display bins and baskets (× 4) | 1 | 8,000 | 8,000 |
| Wire baskets (× 5) | 1 | 8,000 | 8,000 |
| Checkout and packing station | 1 | 5,000 | 5,000 |
| Total | 1,85,000 |
Pre-filled from: Uttarakhand DUY project profile — Fresh Fruit & Vegetable Shop. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Seasonal vegetables and leafy greens — bought daily at the mandi or from local farmers
- Hill fruits — apples, pears, peaches, apricots, plums, cherries — seasonal local supply
- Organic produce — from organic growers
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.85 |
| Contingency | 0.09 |
| Total fixed capital | 1.94 |
| Working capital margin | 0.00 |
| Total project cost | 1.94 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.19 | 10.0 |
| Term loan from bank | 1.75 | 90.0 |
| Total | 1.94 | 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 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 |
| Operating profit (EBITDA) | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 |
| Depreciation | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.19 | 0.16 | 0.13 | 0.10 | 0.08 | 0.05 | 0.02 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.41 | -3.34 | -3.27 | -3.21 | -3.16 | -3.10 | -3.05 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.41 | -3.34 | -3.27 | -3.21 | -3.16 | -3.10 | -3.05 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.41 | -3.34 | -3.27 | -3.21 | -3.16 | -3.10 | -3.05 |
| Depreciation | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 |
| Cash accruals (PAT + depreciation) | -3.12 | -3.09 | -3.06 | -3.03 | -3.00 | -2.97 | -2.94 |
| Term loan repaid | 0.13 | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.25 | -3.36 | -3.33 | -3.30 | -3.27 | -3.24 | -3.21 |
| Cash and bank | -3.25 | -6.61 | -9.95 | -13.25 | -16.52 | -19.76 | -22.98 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 |
| Reserves and surplus | -3.41 | -6.75 | -10.02 | -13.24 | -16.39 | -19.49 | -22.55 |
| Term loan outstanding | 1.61 | 1.34 | 1.08 | 0.81 | 0.54 | 0.27 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.60 | -5.21 | -8.75 | -12.23 | -15.66 | -19.03 | -22.35 |
| Net fixed assets | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 | 0.62 |
| 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 | -3.25 | -6.61 | -9.95 | -13.25 | -16.52 | -19.76 | -22.98 |
| Total assets | -1.60 | -5.21 | -8.75 | -12.23 | -15.66 | -19.03 | -22.35 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -9.05 | -6.76 | -7.26 | -7.84 | -8.51 | -9.31 | -10.28 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -8.43 |
|---|---|
| Lowest DSCR | -10.28 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 |
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 | 1.75 | 0.19 | 0.13 | 1.61 |
| 2 | 1.61 | 0.16 | 0.27 | 1.34 |
| 3 | 1.34 | 0.13 | 0.27 | 1.08 |
| 4 | 1.08 | 0.10 | 0.27 | 0.81 |
| 5 | 0.81 | 0.08 | 0.27 | 0.54 |
| 6 | 0.54 | 0.05 | 0.27 | 0.27 |
| 7 | 0.27 | 0.02 | 0.27 | 0.00 |
17 Licences and registrations
- FSSAI basic registration
- Trade licence from the municipal corporation
- Shop and establishment licence
- GST registration is generally not needed for fresh unpacked produce alone — check if you add packaged items
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Uttarakhand DUY project profile — Fresh Fruit & Vegetable Shop — https://duy-heduk.org/downloads/project-profiles/fresh-fruit-&-vegetable-shop.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.