Detailed Project Report
Organic Himalayan Spice Farming
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.26 L
- Term loan from bank
- ₹1.13 L
- Promoter’s contribution
- ₹0.13 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.14 L
- Average DSCR
- -12.92
- 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
Grow tej patta, jakhya, bhangjeera, gandrayani and jamboo organically on an acre of hill land, dry and sell them.
| Main product or service | Organic Himalayan Spice Farming |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Organic spice exporters and traders
- Ayurvedic pharma companies
- Gourmet retailers, chefs and herbal tea makers
- Tourists and online organic shoppers
- FPOs and organic mandis at Ramnagar, Haldwani and Dehradun
- Amazon Karigar, OneGreen and other organic platforms
- Organic fairs such as BIOFACH India and Organic Mahotsav
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Drying unit and moisture-proof storage bins | 1 | 1,20,000 | 1,20,000 |
| Manual harvesting and weeding tools | 1 | 0 | 0 |
| Drip or spring-fed irrigation | 1 | 0 | 0 |
| Total | 1,20,000 |
Pre-filled from: Uttarakhand DUY project profile — Organic Spice Farming (Tej Patta, Jakhya, Bhangjeera, Gandrayani, Jamboo); DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Seeds and planting material of the five spices — nursery raised in month 2, planted in month 3
- Compost and bio-fertiliser — organic inputs only
- Eco-friendly pouches and labels — for retail packs
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.20 |
| Contingency | 0.06 |
| Total fixed capital | 1.26 |
| Working capital margin | 0.00 |
| Total project cost | 1.26 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.13 | 10.0 |
| Term loan from bank | 1.13 | 90.0 |
| Total | 1.26 | 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 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Operating profit (EBITDA) | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 |
| Depreciation | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 | 0.08 | 0.07 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.12 | 0.11 | 0.09 | 0.07 | 0.05 | 0.03 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.22 | -3.18 | -3.14 | -3.10 | -3.06 | -3.02 | -2.99 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.22 | -3.18 | -3.14 | -3.10 | -3.06 | -3.02 | -2.99 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.22 | -3.18 | -3.14 | -3.10 | -3.06 | -3.02 | -2.99 |
| Depreciation | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 | 0.08 | 0.07 |
| Cash accruals (PAT + depreciation) | -3.03 | -3.02 | -3.00 | -2.98 | -2.96 | -2.94 | -2.92 |
| Term loan repaid | 0.09 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.12 | -3.19 | -3.17 | -3.15 | -3.13 | -3.12 | -3.10 |
| Cash and bank | -3.12 | -6.31 | -9.49 | -12.64 | -15.78 | -18.89 | -21.99 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 |
| Reserves and surplus | -3.22 | -6.40 | -9.54 | -12.63 | -15.69 | -18.72 | -21.71 |
| Term loan outstanding | 1.05 | 0.87 | 0.70 | 0.52 | 0.35 | 0.17 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.05 | -5.40 | -8.71 | -11.98 | -15.22 | -18.42 | -21.58 |
| Net fixed assets | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 | 0.48 | 0.40 |
| 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 | -3.12 | -6.31 | -9.49 | -12.64 | -15.78 | -18.89 | -21.99 |
| Total assets | -2.05 | -5.40 | -8.71 | -11.98 | -15.22 | -18.42 | -21.58 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -13.87 | -10.37 | -11.13 | -12.01 | -13.04 | -14.27 | -15.75 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -12.92 |
|---|---|
| Lowest DSCR | -15.75 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 | 0.08 | 0.07 |
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 | 1.13 | 0.12 | 0.09 | 1.05 |
| 2 | 1.05 | 0.11 | 0.17 | 0.87 |
| 3 | 0.87 | 0.09 | 0.17 | 0.70 |
| 4 | 0.70 | 0.07 | 0.17 | 0.52 |
| 5 | 0.52 | 0.05 | 0.17 | 0.35 |
| 6 | 0.35 | 0.03 | 0.17 | 0.17 |
| 7 | 0.17 | 0.01 | 0.17 | 0.00 |
17 Licences and registrations
- Organic certification (NPOP or PGS-India)
- FSSAI registration for packed spices
- Udyam registration for the processing part
- GST registration once sales cross the limit
18 Government schemes that may apply
- NHB Capital Investment Subsidy – Commercial Horticulture & Cold Storage (Scheme 1 and Cold Storage Scheme)
- Agriculture Infrastructure Fund (AIF)
19 Sources
- Uttarakhand DUY project profile — Organic Spice Farming (Tej Patta, Jakhya, Bhangjeera, Gandrayani, Jamboo) — https://duy-heduk.org/downloads/project-profiles/ORGANIC_SPICE_FARMING_%28TEJ%20PATTA_JAKHYA_BHANGJEERA_GANDRAYANI_JAMBOO
- 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.