Detailed Project Report
Guava Pulp Processing Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹18.75 L
- Term loan from bank
- ₹12.19 L
- Promoter’s contribution
- ₹1.88 L
- Subsidy
- ₹4.69 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.32 L
- Average DSCR
- -1.38
- 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
Pulping ripe guavas, removing the seeds, heating the pulp and hot-filling it in cans for juice, jam and dairy makers.
| Main product or service | Guava Pulp Processing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Juice, nectar and squash makers
- Jam, jelly and fruit-bar makers
- Ice-cream, dairy and bakery units
- Direct bulk supply to food and drink makers
- Sale through pulp traders and agents
- Supply to hotels and caterers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store (9,000 kg) | 1 | 8,00,000 | 8,00,000 |
| Washing tank (200 litre) | 1 | 60,000 | 60,000 |
| Peeling machine (200 kg/hr) | 1 | 1,20,000 | 1,20,000 |
| Blanching kettle, gas operated (300 litre) | 1 | 80,000 | 80,000 |
| Crusher / miller (100 kg/hr) | 1 | 40,000 | 40,000 |
| Pulping machine with de-seeder (100 kg/hr) | 1 | 60,000 | 60,000 |
| Thermic fluid kettle with scraper (150 litre) | 1 | 1,60,000 | 1,60,000 |
| Can seamer | 1 | 3,00,000 | 3,00,000 |
| Hot filling machine | 1 | 1,10,000 | 1,10,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 17,86,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Guava Pulp. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ripe guava — 336 kg a day at 55% capacity, ₹20 a kg; 90% recovery; store below 6°C
- Preservative — ₹150 a kg in the report
- Cans and packaging — ₹12 per kg of pulp
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 17.86 |
| Contingency | 0.89 |
| Total fixed capital | 18.75 |
| Working capital margin | 0.00 |
| Total project cost | 18.75 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.88 | 10.0 |
| Subsidy | 4.69 | 25.0 |
| Term loan from bank | 12.19 | 65.0 |
| Total | 18.75 | 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 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 |
| Operating profit (EBITDA) | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 |
| Depreciation | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 | 1.06 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.32 | 1.14 | 0.94 | 0.73 | 0.52 | 0.32 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.48 | -6.88 | -6.32 | -5.81 | -5.34 | -4.91 | -4.52 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.48 | -6.88 | -6.32 | -5.81 | -5.34 | -4.91 | -4.52 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.48 | -6.88 | -6.32 | -5.81 | -5.34 | -4.91 | -4.52 |
| Depreciation | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 | 1.06 |
| Cash accruals (PAT + depreciation) | -4.67 | -4.49 | -4.29 | -4.08 | -3.87 | -3.67 | -3.46 |
| Term loan repaid | 0.94 | 1.88 | 1.88 | 1.88 | 1.88 | 1.88 | 1.88 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.61 | -6.37 | -6.16 | -5.95 | -5.75 | -5.54 | -5.34 |
| Cash and bank | -5.61 | -11.97 | -18.13 | -24.09 | -29.84 | -35.38 | -40.72 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.56 | 6.56 | 6.56 | 6.56 | 6.56 | 6.56 | 6.56 |
| Reserves and surplus | -7.48 | -14.36 | -20.68 | -26.49 | -31.83 | -36.75 | -41.27 |
| Term loan outstanding | 11.25 | 9.38 | 7.50 | 5.63 | 3.75 | 1.88 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.33 | 1.58 | -6.62 | -14.30 | -21.52 | -28.31 | -34.70 |
| Net fixed assets | 15.94 | 13.55 | 11.52 | 9.79 | 8.32 | 7.07 | 6.01 |
| 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 | -5.61 | -11.97 | -18.13 | -24.09 | -29.84 | -35.38 | -40.72 |
| Total assets | 10.33 | 1.58 | -6.62 | -14.30 | -21.52 | -28.31 | -34.70 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.48 | -1.11 | -1.19 | -1.29 | -1.40 | -1.53 | -1.69 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.38 |
|---|---|
| Lowest DSCR | -1.69 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 | 1.06 |
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 | 12.19 | 1.32 | 0.94 | 11.25 |
| 2 | 11.25 | 1.14 | 1.88 | 9.38 |
| 3 | 9.38 | 0.94 | 1.88 | 7.50 |
| 4 | 7.50 | 0.73 | 1.88 | 5.63 |
| 5 | 5.63 | 0.52 | 1.88 | 3.75 |
| 6 | 3.75 | 0.32 | 1.88 | 1.88 |
| 7 | 1.88 | 0.11 | 1.88 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence
- Trade licence from the local body
- Consent from the State Pollution Control Board where it applies
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Guava Pulp — https://niftem-t.ac.in/pmfme/dpr-gpulp.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.