Detailed Project Report
Honey Processing and Bottling Plant
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹48.43 L
- Term loan from bank
- ₹31.48 L
- Promoter’s contribution
- ₹4.84 L
- Subsidy
- ₹12.11 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-11.76 L
- Average DSCR
- -0.65
- 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
Buy raw honey from beekeepers, filter, reduce moisture and bottle it under your brand.
| Main product or service | Honey Processing and Bottling Plant |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households through shops and online
- Pharmaceutical and Ayurvedic makers (cough syrups, tonics)
- Confectionery, bakery and beverage makers
- Exporters
- Retail jars under own brand
- Bulk supply to industry
- Export through APEDA-registered exporters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Honey processing plant, SS storage tank, bottling unit and QC lab (total) (× —) | 1 | 12,00,000 | 12,00,000 |
| Receiving SS 304 tank, 750 litre, with 3 HP stirrer (× 2) | 1 | 8,74,000 | 8,74,000 |
| Primary filter, SS 304, 25 litre | 1 | 56,000 | 56,000 |
| Gear pump with 5 HP motor, 130 LPM | 1 | 95,000 | 95,000 |
| Dual bag filter, SS 304, 100 micron | 1 | 1,57,000 | 1,57,000 |
| Moisture reduction tank with heating chamber and 7.5 HP blowers | 1 | 9,65,000 | 9,65,000 |
| Jacketed storage tank, SS 304, 1,500 litre (× 2) | 1 | 6,16,000 | 6,16,000 |
| Modular frame (MS) | 1 | 95,000 | 95,000 |
| Hot water boiler (wood fired) | 1 | 1,57,000 | 1,57,000 |
| Semi-automatic piston filling machine with 3 HP air compressor | 1 | 3,47,000 | 3,47,000 |
| Other equipment and hand tools (× lot) | 1 | 50,000 | 50,000 |
| Total | 46,12,000 |
Pre-filled from: KVIC Project Profile — Honey Processing Plant & Honey House (PMEGP); PMEGP sample project report — Honey Processing (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw honey — 1,57,500 kg a year at ₹150/kg at full capacity (Samadhan report)
- Chemicals and consumables — ₹1.00 L a year lump sum
- Bottles, lids and labels — ₹5.00 L a year lump sum
- Raw honey (KVIC) — ₹15.00 L a year in the KVIC profile, plus ₹1.00 L for sugar feeding, migration and disease control
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 46.12 |
| Contingency | 2.31 |
| Total fixed capital | 48.43 |
| Working capital margin | 0.00 |
| Total project cost | 48.43 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 4.84 | 10.0 |
| Subsidy | 12.11 | 25.0 |
| Term loan from bank | 31.48 | 65.0 |
| Total | 48.43 | 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 | 0.97 | 0.97 | 0.97 | 0.97 | 0.97 | 0.97 | 0.97 |
| Insurance | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Total cost of operations | 4.09 | 4.09 | 4.09 | 4.09 | 4.09 | 4.09 | 4.09 |
| Operating profit (EBITDA) | -4.09 | -4.09 | -4.09 | -4.09 | -4.09 | -4.09 | -4.09 |
| Depreciation | 7.26 | 6.17 | 5.25 | 4.46 | 3.79 | 3.22 | 2.74 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 3.41 | 2.95 | 2.42 | 1.89 | 1.35 | 0.82 | 0.29 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -14.76 | -13.22 | -11.76 | -10.44 | -9.24 | -8.13 | -7.12 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -14.76 | -13.22 | -11.76 | -10.44 | -9.24 | -8.13 | -7.12 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -14.76 | -13.22 | -11.76 | -10.44 | -9.24 | -8.13 | -7.12 |
| Depreciation | 7.26 | 6.17 | 5.25 | 4.46 | 3.79 | 3.22 | 2.74 |
| Cash accruals (PAT + depreciation) | -7.50 | -7.04 | -6.51 | -5.98 | -5.44 | -4.91 | -4.38 |
| Term loan repaid | 2.42 | 4.84 | 4.84 | 4.84 | 4.84 | 4.84 | 4.84 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -9.92 | -11.89 | -11.35 | -10.82 | -10.29 | -9.75 | -9.22 |
| Cash and bank | -9.92 | -21.80 | -33.16 | -43.98 | -54.26 | -64.02 | -73.24 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 16.95 | 16.95 | 16.95 | 16.95 | 16.95 | 16.95 | 16.95 |
| Reserves and surplus | -14.76 | -27.98 | -39.74 | -50.17 | -59.41 | -67.55 | -74.66 |
| Term loan outstanding | 29.06 | 24.21 | 19.37 | 14.53 | 9.69 | 4.84 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 31.24 | 13.18 | -3.42 | -18.70 | -32.78 | -45.75 | -57.72 |
| Net fixed assets | 41.16 | 34.99 | 29.74 | 25.28 | 21.49 | 18.26 | 15.52 |
| 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 | -9.92 | -21.80 | -33.16 | -43.98 | -54.26 | -64.02 | -73.24 |
| Total assets | 31.24 | 13.18 | -3.42 | -18.70 | -32.78 | -45.75 | -57.72 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.70 | -0.52 | -0.56 | -0.61 | -0.66 | -0.72 | -0.80 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.65 |
|---|---|
| Lowest DSCR | -0.80 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 7.26 | 6.17 | 5.25 | 4.46 | 3.79 | 3.22 | 2.74 |
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 | 31.48 | 3.41 | 2.42 | 29.06 |
| 2 | 29.06 | 2.95 | 4.84 | 24.21 |
| 3 | 24.21 | 2.42 | 4.84 | 19.37 |
| 4 | 19.37 | 1.89 | 4.84 | 14.53 |
| 5 | 14.53 | 1.35 | 4.84 | 9.69 |
| 6 | 9.69 | 0.82 | 4.84 | 4.84 |
| 7 | 4.84 | 0.29 | 4.84 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Legal Metrology packaged commodity registration
- State pollution board consent (the Samadhan report lists the NOC)
- AGMARK grading (optional)
- APEDA registration and IEC for export
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
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- KVIC Project Profile — Honey Processing Plant & Honey House (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/HONEY_PROCESSING_PLANT_%26_HONEY_HOUSE_%28_FOREST_BASED_INDUSTRY_%29.pdf
- PMEGP sample project report — Honey Processing (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Honey_Processing_%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.