Detailed Project Report
Garlic Powder & Dehydrated Flakes
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹29.13 L
- Term loan from bank
- ₹18.93 L
- Promoter’s contribution
- ₹2.91 L
- Subsidy
- ₹7.28 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.22 L
- Average DSCR
- -0.96
- 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
Peel, slice and dry garlic into flakes, and grind them into powder for kitchens, food makers and export.
| Main product or service | Garlic Powder & Dehydrated Flakes |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Homes, restaurants, hotels and institutions
- Food processors and snack makers
- Spice-mix, sauce and ketchup makers
- Wholesalers and distributors
- General merchants
- Exporters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Garlic sorting machine | 1 | 2,50,000 | 2,50,000 |
| Garlic separating machine | 1 | 1,50,000 | 1,50,000 |
| Garlic peeling machine | 1 | 1,75,000 | 1,75,000 |
| Garlic washing machine | 1 | 1,35,000 | 1,35,000 |
| Garlic slicing machine | 1 | 1,15,000 | 1,15,000 |
| Garlic drying machine | 1 | 60,000 | 60,000 |
| Grinding machine | 1 | 1,95,000 | 1,95,000 |
| Packaging machine | 1 | 1,60,000 | 1,60,000 |
| Material handling and other equipment (× —) | 1 | 1,50,000 | 1,50,000 |
| Rotary vegetable washing machine with jet spray, 1 HP (flakes report) | 1 | 1,00,000 | 1,00,000 |
| PVC washing tank, 2 tonne | 1 | 13,000 | 13,000 |
| Blanching tanks with steam inlet (× 2) | 1 | 35,000 | 35,000 |
| Lye peeling equipment (three SS tanks) | 1 | 65,000 | 65,000 |
| Stainless-steel working table, 3' × 8' | 1 | 30,000 | 30,000 |
| Weighing balance, 100–500 kg | 1 | 30,000 | 30,000 |
| Continuous tunnel dryer, SS belt, 30' × 8' × 10' | 1 | 4,75,000 | 4,75,000 |
| Pulveriser with 15 HP motor, 200–300 kg an hour (× 2) | 1 | 1,00,000 | 1,00,000 |
| Automatic weighing, pouch filling and sealing machine (× LS) | 1 | 3,80,000 | 3,80,000 |
| Tools, jigs, cleaning, lab and water equipment (× LS) | 1 | 1,56,000 | 1,56,000 |
| Total | 27,74,000 |
Pre-filled from: PMEGP sample project report — Garlic Powder (prepared by Udyami/Samadhan); PMEGP sample project report — Garlic Powder & Flakes (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Mature garlic with dry stems — well-matured, yellow-leaf garlic, says the powder report
- Garlic bulbs — 750 tonnes a year at ₹25,000 a tonne = ₹187.50 L at full capacity (flakes report)
- Potassium metabisulphite — ₹50,000 a year
- Printed polythene pouches, tapes, labels and cartons — ₹2.50 L a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 27.74 |
| Contingency | 1.39 |
| Total fixed capital | 29.13 |
| Working capital margin | 0.00 |
| Total project cost | 29.13 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.91 | 10.0 |
| Subsidy | 7.28 | 25.0 |
| Term loan from bank | 18.93 | 65.0 |
| Total | 29.13 | 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 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 |
| Insurance | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 |
| Total cost of operations | 3.61 | 3.61 | 3.61 | 3.61 | 3.61 | 3.61 | 3.61 |
| Operating profit (EBITDA) | -3.61 | -3.61 | -3.61 | -3.61 | -3.61 | -3.61 | -3.61 |
| Depreciation | 4.37 | 3.71 | 3.16 | 2.68 | 2.28 | 1.94 | 1.65 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.05 | 1.78 | 1.46 | 1.13 | 0.81 | 0.49 | 0.17 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.03 | -9.10 | -8.22 | -7.43 | -6.70 | -6.04 | -5.43 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.03 | -9.10 | -8.22 | -7.43 | -6.70 | -6.04 | -5.43 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.03 | -9.10 | -8.22 | -7.43 | -6.70 | -6.04 | -5.43 |
| Depreciation | 4.37 | 3.71 | 3.16 | 2.68 | 2.28 | 1.94 | 1.65 |
| Cash accruals (PAT + depreciation) | -5.66 | -5.38 | -5.06 | -4.74 | -4.42 | -4.10 | -3.78 |
| Term loan repaid | 1.46 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.11 | -8.30 | -7.98 | -7.66 | -7.34 | -7.01 | -6.69 |
| Cash and bank | -7.11 | -15.41 | -23.39 | -31.04 | -38.38 | -45.39 | -52.09 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 10.19 | 10.19 | 10.19 | 10.19 | 10.19 | 10.19 | 10.19 |
| Reserves and surplus | -10.03 | -19.12 | -27.34 | -34.77 | -41.47 | -47.51 | -52.94 |
| Term loan outstanding | 17.48 | 14.56 | 11.65 | 8.74 | 5.83 | 2.91 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 17.64 | 5.63 | -5.50 | -15.84 | -25.45 | -34.41 | -42.75 |
| Net fixed assets | 24.76 | 21.04 | 17.89 | 15.20 | 12.92 | 10.99 | 9.34 |
| 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 | -7.11 | -15.41 | -23.39 | -31.04 | -38.38 | -45.39 | -52.09 |
| Total assets | 17.64 | 5.63 | -5.50 | -15.84 | -25.45 | -34.41 | -42.75 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.03 | -0.77 | -0.83 | -0.89 | -0.97 | -1.06 | -1.17 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.96 |
|---|---|
| Lowest DSCR | -1.17 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.37 | 3.71 | 3.16 | 2.68 | 2.28 | 1.94 | 1.65 |
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 | 18.93 | 2.05 | 1.46 | 17.48 |
| 2 | 17.48 | 1.78 | 2.91 | 14.56 |
| 3 | 14.56 | 1.46 | 2.91 | 11.65 |
| 4 | 11.65 | 1.13 | 2.91 | 8.74 |
| 5 | 8.74 | 0.81 | 2.91 | 5.83 |
| 6 | 5.83 | 0.49 | 2.91 | 2.91 |
| 7 | 2.91 | 0.17 | 2.91 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration
- Udyam registration
- GST registration
- State Pollution Control Board consent (CTE/CTO)
- Legal Metrology registration for packed goods
- Spices Board registration (CRES) if you export
- BIS standard IS 5452 for dehydrated garlic (cited in the report; voluntary)
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)
- Stand-Up India
19 Sources
- PMEGP sample project report — Garlic Powder (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Garlic_Powder_%28_Samadhan_Projects_%29.pdf
- PMEGP sample project report — Garlic Powder & Flakes (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Garlic_Powder_%26_Flakes_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 07 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0207_2022e.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.