Detailed Project Report
Green Cardamom Powder
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.33 L
- Term loan from bank
- ₹9.96 L
- Promoter’s contribution
- ₹1.53 L
- Subsidy
- ₹3.83 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.69 L
- Average DSCR
- -1.65
- 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
Clean, cure, dry, roast and grind green cardamom into powder packed in 100 g packets.
| Main product or service | Green Cardamom Powder |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Sweet shops and bakeries
- Tea and beverage makers
- Food processors
- Grocery and spice retailers
- Distributors
- Online retail
- Export buyers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cardamom winnowing machine | 1 | 7,00,000 | 7,00,000 |
| Cardamom washing machine | 1 | 1,30,000 | 1,30,000 |
| Bin dryer | 1 | 45,000 | 45,000 |
| Dry roasting machine | 1 | 1,75,000 | 1,75,000 |
| Pulveriser | 1 | 80,000 | 80,000 |
| Packaging machine | 1 | 1,80,000 | 1,80,000 |
| Material handling and other equipment (× 1 lot) | 1 | 1,50,000 | 1,50,000 |
| Total | 14,60,000 |
Pre-filled from: PMEGP sample project report — Green Cardamom Powder (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 cardamom capsules (post-harvest) — main raw material
- Sodium carbonate — used in processing
- 100 g packets — packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.60 |
| Contingency | 0.73 |
| Total fixed capital | 15.33 |
| Working capital margin | 0.00 |
| Total project cost | 15.33 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.53 | 10.0 |
| Subsidy | 3.83 | 25.0 |
| Term loan from bank | 9.96 | 65.0 |
| Total | 15.33 | 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 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.26 | 3.26 | 3.26 | 3.26 | 3.26 | 3.26 | 3.26 |
| Operating profit (EBITDA) | -3.26 | -3.26 | -3.26 | -3.26 | -3.26 | -3.26 | -3.26 |
| Depreciation | 2.30 | 1.95 | 1.66 | 1.41 | 1.20 | 1.02 | 0.87 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.08 | 0.93 | 0.77 | 0.60 | 0.43 | 0.26 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.64 | -6.15 | -5.69 | -5.27 | -4.89 | -4.54 | -4.22 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.64 | -6.15 | -5.69 | -5.27 | -4.89 | -4.54 | -4.22 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.64 | -6.15 | -5.69 | -5.27 | -4.89 | -4.54 | -4.22 |
| Depreciation | 2.30 | 1.95 | 1.66 | 1.41 | 1.20 | 1.02 | 0.87 |
| Cash accruals (PAT + depreciation) | -4.34 | -4.20 | -4.03 | -3.86 | -3.69 | -3.52 | -3.35 |
| Term loan repaid | 0.77 | 1.53 | 1.53 | 1.53 | 1.53 | 1.53 | 1.53 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.11 | -5.73 | -5.56 | -5.39 | -5.22 | -5.06 | -4.89 |
| Cash and bank | -5.11 | -10.84 | -16.40 | -21.79 | -27.02 | -32.08 | -36.96 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.37 | 5.37 | 5.37 | 5.37 | 5.37 | 5.37 | 5.37 |
| Reserves and surplus | -6.64 | -12.79 | -18.48 | -23.76 | -28.65 | -33.19 | -37.41 |
| Term loan outstanding | 9.20 | 7.67 | 6.13 | 4.60 | 3.07 | 1.53 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.92 | 0.24 | -6.99 | -13.79 | -20.22 | -26.29 | -32.05 |
| Net fixed assets | 13.03 | 11.08 | 9.41 | 8.00 | 6.80 | 5.78 | 4.91 |
| 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 | -5.11 | -10.84 | -16.40 | -21.79 | -27.02 | -32.08 | -36.96 |
| Total assets | 7.92 | 0.24 | -6.99 | -13.79 | -20.22 | -26.29 | -32.05 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.77 | -1.32 | -1.42 | -1.53 | -1.66 | -1.82 | -2.01 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.65 |
|---|---|
| Lowest DSCR | -2.01 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.30 | 1.95 | 1.66 | 1.41 | 1.20 | 1.02 | 0.87 |
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 | 9.96 | 1.08 | 0.77 | 9.20 |
| 2 | 9.20 | 0.93 | 1.53 | 7.67 |
| 3 | 7.67 | 0.77 | 1.53 | 6.13 |
| 4 | 6.13 | 0.60 | 1.53 | 4.60 |
| 5 | 4.60 | 0.43 | 1.53 | 3.07 |
| 6 | 3.07 | 0.26 | 1.53 | 1.53 |
| 7 | 1.53 | 0.09 | 1.53 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST registration
- Spices Board registration (for trading or export)
- Legal Metrology registration for packaged goods
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- 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 — Green Cardamom Powder (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Green_cardamom_powder_%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.