Detailed Project Report
Honey-Based Beverages
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹13.13 L
- Term loan from bank
- ₹8.53 L
- Promoter’s contribution
- ₹1.31 L
- Subsidy
- ₹3.28 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.29 L
- Average DSCR
- -1.89
- 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
Bottle ready-to-drink honey–ginger–lemon beverages in 200 ml glass bottles.
| Main product or service | Honey-Based Beverages |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Shops, bakeries and general stores
- Canteens, dhabas and restaurants
- Distributors in small towns
- Distributors and dealers (10% commission in the report)
- Direct supply to canteens and institutions
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Automatic bottle filling machine | 1 | 0 | 0 |
| Automatic bottle washing machine | 1 | 0 | 0 |
| Stainless steel tank | 1 | 0 | 0 |
| Bottle collection and revolving table | 1 | 0 | 0 |
| Steam-jacketed tank | 1 | 0 | 0 |
| Water treatment plant | 1 | 0 | 0 |
| Baby boiler | 1 | 0 | 0 |
| Buchner funnels and flasks | 1 | 0 | 0 |
| Chain conveyor | 1 | 0 | 0 |
| Crown corking machine | 1 | 0 | 0 |
| Electrical panels, fittings, testing equipment, other accessories (× lot) | 1 | 0 | 0 |
| All plant & machinery above (total) (× —) | 1 | 12,50,000 | 12,50,000 |
| Total | 12,50,000 |
Pre-filled from: PMEGP sample project report — Honey Based Beverages (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Honey — 8.40 tonnes a year at ₹1,50,000 a tonne (full capacity)
- Sugar — 8.40 tonnes at ₹30,000 a tonne
- Citric acid — 0.17 tonne at ₹75,000 a tonne
- Ginger — 0.60 tonne at ₹50,000 a tonne
- Pilfer-proof caps — 6 lakh at ₹1 each
- Colour, flavour and preservatives — ₹30,000 a year
- 200 ml bottles — 6 lakh bottles; the report shows a ₹10 rate but adds no cost (returnable bottles)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.50 |
| Contingency | 0.63 |
| Total fixed capital | 13.13 |
| Working capital margin | 0.00 |
| Total project cost | 13.13 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.31 | 10.0 |
| Subsidy | 3.28 | 25.0 |
| Term loan from bank | 8.53 | 65.0 |
| Total | 13.13 | 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 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 |
| Insurance | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Total cost of operations | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 |
| Operating profit (EBITDA) | -3.21 | -3.21 | -3.21 | -3.21 | -3.21 | -3.21 | -3.21 |
| Depreciation | 1.97 | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 | 0.74 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.92 | 0.80 | 0.66 | 0.51 | 0.37 | 0.22 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.10 | -5.68 | -5.29 | -4.93 | -4.60 | -4.30 | -4.03 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.10 | -5.68 | -5.29 | -4.93 | -4.60 | -4.30 | -4.03 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.10 | -5.68 | -5.29 | -4.93 | -4.60 | -4.30 | -4.03 |
| Depreciation | 1.97 | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 | 0.74 |
| Cash accruals (PAT + depreciation) | -4.13 | -4.01 | -3.86 | -3.72 | -3.58 | -3.43 | -3.29 |
| Term loan repaid | 0.66 | 1.31 | 1.31 | 1.31 | 1.31 | 1.31 | 1.31 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.79 | -5.32 | -5.18 | -5.03 | -4.89 | -4.74 | -4.60 |
| Cash and bank | -4.79 | -10.11 | -15.28 | -20.32 | -25.20 | -29.95 | -34.55 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.59 | 4.59 | 4.59 | 4.59 | 4.59 | 4.59 | 4.59 |
| Reserves and surplus | -6.10 | -11.78 | -17.07 | -22.00 | -26.60 | -30.90 | -34.93 |
| Term loan outstanding | 7.88 | 6.56 | 5.25 | 3.94 | 2.63 | 1.31 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.37 | -0.63 | -7.22 | -13.47 | -19.38 | -25.00 | -30.34 |
| Net fixed assets | 11.16 | 9.48 | 8.06 | 6.85 | 5.82 | 4.95 | 4.21 |
| 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 | -4.79 | -10.11 | -15.28 | -20.32 | -25.20 | -29.95 | -34.55 |
| Total assets | 6.37 | -0.63 | -7.22 | -13.47 | -19.38 | -25.00 | -30.34 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.03 | -1.52 | -1.63 | -1.76 | -1.91 | -2.09 | -2.31 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.89 |
|---|---|
| Lowest DSCR | -2.31 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.97 | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 | 0.74 |
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 | 8.53 | 0.92 | 0.66 | 7.88 |
| 2 | 7.88 | 0.80 | 1.31 | 6.56 |
| 3 | 6.56 | 0.66 | 1.31 | 5.25 |
| 4 | 5.25 | 0.51 | 1.31 | 3.94 |
| 5 | 3.94 | 0.37 | 1.31 | 2.63 |
| 6 | 2.63 | 0.22 | 1.31 | 1.31 |
| 7 | 1.31 | 0.08 | 1.31 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Legal Metrology packaged commodity registration
- State pollution board consent
- Trademark
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- PMEGP sample project report — Honey Based Beverages (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Honey_Based_Beverages_%28_Samadhan_Projects_%29.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.