Detailed Project Report
Ginger Processing (Dry Ginger and Ginger Oil)
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹14.54 L
- Term loan from bank
- ₹9.45 L
- Promoter’s contribution
- ₹1.45 L
- Subsidy
- ₹3.64 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.55 L
- Average DSCR
- -1.73
- 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 fresh ginger into dehydrated ginger slices and steam-distilled ginger oil for off-season markets.
| Main product or service | Ginger Processing (Dry Ginger and Ginger Oil) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Spice processors and traders
- Soft-drink and confectionery makers (ginger oil)
- Pharmaceutical companies
- Households via retailers
- Distributors, wholesalers and retailers (report)
- Tie-ups with buying houses (report)
- Direct sale to flavour and pharma buyers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Solar cabinet dryer, 200 kg | 1 | 0 | 0 |
| Skin peeling machine | 1 | 0 | 0 |
| Steam distillation unit (× 2) | 1 | 0 | 0 |
| Baby boiler | 1 | 0 | 0 |
| Steam-jacketed kettle | 1 | 0 | 0 |
| Aluminium-top working table, sealing machine, 2 gas burners (× 1 set) | 1 | 0 | 0 |
| Main machines above together (× 1 lot) | 1 | 12,50,000 | 12,50,000 |
| Washing tanks, SS utensils, scales, trays, tubs, lab equipment (× 1 lot) | 1 | 85,000 | 85,000 |
| Miscellaneous equipment (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 13,85,000 |
Pre-filled from: PMEGP sample project report — Ginger Processing (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Green (fresh) ginger — 50 tonnes a year at ₹45,000 a tonne at full capacity
- Citric acid — consumable
- Packaging material — polythene bags for dry ginger
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 13.85 |
| Contingency | 0.69 |
| Total fixed capital | 14.54 |
| Working capital margin | 0.00 |
| Total project cost | 14.54 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.45 | 10.0 |
| Subsidy | 3.64 | 25.0 |
| Term loan from bank | 9.45 | 65.0 |
| Total | 14.54 | 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 | 0.29 | 0.29 | 0.29 | 0.29 | 0.29 | 0.29 | 0.29 |
| Insurance | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Total cost of operations | 3.24 | 3.24 | 3.24 | 3.24 | 3.24 | 3.24 | 3.24 |
| Operating profit (EBITDA) | -3.24 | -3.24 | -3.24 | -3.24 | -3.24 | -3.24 | -3.24 |
| Depreciation | 2.18 | 1.85 | 1.58 | 1.34 | 1.14 | 0.97 | 0.82 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.02 | 0.89 | 0.73 | 0.57 | 0.41 | 0.25 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.45 | -5.98 | -5.55 | -5.15 | -4.79 | -4.46 | -4.15 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.45 | -5.98 | -5.55 | -5.15 | -4.79 | -4.46 | -4.15 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.45 | -5.98 | -5.55 | -5.15 | -4.79 | -4.46 | -4.15 |
| Depreciation | 2.18 | 1.85 | 1.58 | 1.34 | 1.14 | 0.97 | 0.82 |
| Cash accruals (PAT + depreciation) | -4.27 | -4.13 | -3.97 | -3.81 | -3.65 | -3.49 | -3.33 |
| Term loan repaid | 0.73 | 1.45 | 1.45 | 1.45 | 1.45 | 1.45 | 1.45 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.99 | -5.58 | -5.42 | -5.26 | -5.10 | -4.94 | -4.78 |
| Cash and bank | -4.99 | -10.58 | -16.00 | -21.27 | -26.37 | -31.32 | -36.10 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.09 | 5.09 | 5.09 | 5.09 | 5.09 | 5.09 | 5.09 |
| Reserves and surplus | -6.45 | -12.43 | -17.98 | -23.13 | -27.92 | -32.38 | -36.53 |
| Term loan outstanding | 8.73 | 7.27 | 5.82 | 4.36 | 2.91 | 1.45 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.37 | -0.07 | -7.07 | -13.68 | -19.92 | -25.83 | -31.44 |
| Net fixed assets | 12.36 | 10.51 | 8.93 | 7.59 | 6.45 | 5.48 | 4.66 |
| 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 | -4.99 | -10.58 | -16.00 | -21.27 | -26.37 | -31.32 | -36.10 |
| Total assets | 7.37 | -0.07 | -7.07 | -13.68 | -19.92 | -25.83 | -31.44 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.85 | -1.39 | -1.49 | -1.61 | -1.74 | -1.91 | -2.10 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.73 |
|---|---|
| Lowest DSCR | -2.10 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.18 | 1.85 | 1.58 | 1.34 | 1.14 | 0.97 | 0.82 |
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 | 9.45 | 1.02 | 0.73 | 8.73 |
| 2 | 8.73 | 0.89 | 1.45 | 7.27 |
| 3 | 7.27 | 0.73 | 1.45 | 5.82 |
| 4 | 5.82 | 0.57 | 1.45 | 4.36 |
| 5 | 4.36 | 0.41 | 1.45 | 2.91 |
| 6 | 2.91 | 0.25 | 1.45 | 1.45 |
| 7 | 1.45 | 0.09 | 1.45 | 0.00 |
17 Licences and registrations
- FSSAI licence (named in the report)
- Udyam registration
- GST registration
- NOC from the State Pollution Control Board (named in the report)
- Boiler registration if a steam boiler is used
- AGMARK/BIS (IS 1908) grading optional
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Agriculture Infrastructure Fund (AIF)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Ginger Processing (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Ginger_Processing_%28_Samadhan_Projects_%29.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.