Detailed Project Report
Herbal Colour (Gulal) Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹9.66 L
- Term loan from bank
- ₹6.28 L
- Promoter’s contribution
- ₹0.97 L
- Subsidy
- ₹2.42 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.65 L
- Average DSCR
- -2.50
- 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
Dry, grind and blend flowers, leaves and roots into skin-safe herbal colours for Holi, cosmetics, food and textiles.
| Main product or service | Herbal Colour (Gulal) Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Festival colour wholesalers and retailers
- Cosmetic and personal-care makers
- Food and beverage makers (edible grade)
- Organic textile and handicraft units
- Wholesale before Holi and other festivals
- Direct supply to brands
- Retail and e-commerce
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Herbal grinder and pulveriser | 1 | 2,50,000 | 2,50,000 |
| Tray dryer / solar dryer | 1 | 2,00,000 | 2,00,000 |
| Extraction tank (for liquid colours, optional) | 1 | 1,50,000 | 1,50,000 |
| Filter press | 1 | 1,00,000 | 1,00,000 |
| Powder mixing and blending machine | 1 | 80,000 | 80,000 |
| Semi-automatic packaging machine | 1 | 80,000 | 80,000 |
| High-precision weighing scales (× 2) | 1 | 20,000 | 20,000 |
| Storage bins, trays, sieves, trolleys | 1 | 20,000 | 20,000 |
| Work tables and sorting stations | 1 | 20,000 | 20,000 |
| Total | 9,20,000 |
Pre-filled from: Uttarakhand DUY project profile — Herbal Colour Manufacturing Unit; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Flowers (marigold, hibiscus, rose, palash/tesu) — main colour sources
- Leaves (neem, indigo) and roots (turmeric, madder) — for green, blue, yellow and red shades
- Bark, seeds and fruit peels (arjun bark, tamarind seed, pomegranate, amla) — extra shades
- Water or food-safe solvents, natural stabilisers, paper bags, pouches, glass jars — processing and packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 9.20 |
| Contingency | 0.46 |
| Total fixed capital | 9.66 |
| Working capital margin | 0.00 |
| Total project cost | 9.66 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.97 | 10.0 |
| Subsidy | 2.42 | 25.0 |
| Term loan from bank | 6.28 | 65.0 |
| Total | 9.66 | 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 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 |
| Operating profit (EBITDA) | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 |
| Depreciation | 1.45 | 1.23 | 1.05 | 0.89 | 0.76 | 0.64 | 0.55 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.68 | 0.59 | 0.48 | 0.38 | 0.27 | 0.16 | 0.06 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.25 | -4.94 | -4.65 | -4.39 | -4.15 | -3.93 | -3.73 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.25 | -4.94 | -4.65 | -4.39 | -4.15 | -3.93 | -3.73 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.25 | -4.94 | -4.65 | -4.39 | -4.15 | -3.93 | -3.73 |
| Depreciation | 1.45 | 1.23 | 1.05 | 0.89 | 0.76 | 0.64 | 0.55 |
| Cash accruals (PAT + depreciation) | -3.80 | -3.71 | -3.60 | -3.50 | -3.39 | -3.29 | -3.18 |
| Term loan repaid | 0.48 | 0.97 | 0.97 | 0.97 | 0.97 | 0.97 | 0.97 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.28 | -4.68 | -4.57 | -4.46 | -4.36 | -4.25 | -4.15 |
| Cash and bank | -4.28 | -8.96 | -13.53 | -17.99 | -22.35 | -26.60 | -30.75 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 |
| Reserves and surplus | -5.25 | -10.19 | -14.84 | -19.23 | -23.38 | -27.31 | -31.03 |
| Term loan outstanding | 5.80 | 4.83 | 3.86 | 2.90 | 1.93 | 0.97 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.93 | -1.98 | -7.60 | -12.95 | -18.07 | -22.96 | -27.65 |
| Net fixed assets | 8.21 | 6.98 | 5.93 | 5.04 | 4.29 | 3.64 | 3.10 |
| 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 | -4.28 | -8.96 | -13.53 | -17.99 | -22.35 | -26.60 | -30.75 |
| Total assets | 3.93 | -1.98 | -7.60 | -12.95 | -18.07 | -22.96 | -27.65 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.68 | -2.01 | -2.15 | -2.33 | -2.53 | -2.76 | -3.05 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.50 |
|---|---|
| Lowest DSCR | -3.05 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.45 | 1.23 | 1.05 | 0.89 | 0.76 | 0.64 | 0.55 |
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 | 6.28 | 0.68 | 0.48 | 5.80 |
| 2 | 5.80 | 0.59 | 0.97 | 4.83 |
| 3 | 4.83 | 0.48 | 0.97 | 3.86 |
| 4 | 3.86 | 0.38 | 0.97 | 2.90 |
| 5 | 2.90 | 0.27 | 0.97 | 1.93 |
| 6 | 1.93 | 0.16 | 0.97 | 0.97 |
| 7 | 0.97 | 0.06 | 0.97 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Pollution consent (the profile lists it as a Green category unit)
- FSSAI licence for edible-grade colours
- Factory licence if the size crosses the legal limit
- Trademark (optional)
- Organic/NPOP certification for export (optional)
18 Government schemes that may apply
- 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
- Uttarakhand DUY project profile — Herbal Colour Manufacturing Unit — https://duy-heduk.org/downloads/project-profiles/7.%20HERBAL%20COLOUR%20MANUFACTURING%20UNIT.pdf
- DGFT — ITC(HS) classification of export and import items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
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.