Detailed Project Report
Pack House for Fruits and Vegetables
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹56.70 L
- Term loan from bank
- ₹51.03 L
- Promoter’s contribution
- ₹5.67 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-14.36 L
- Average DSCR
- -0.42
- 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
A shed near the farms where fruit and vegetables are sorted, graded, washed, packed and sent to market.
| Main product or service | Pack House for Fruits and Vegetables |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Mandi commission agents and wholesalers
- Supermarket and online grocery buyers
- Exporters
- Job-work packing for farmers and traders
- Own trading of graded produce
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Pack house, 9 m × 6 m | 1 | 4,00,000 | 4,00,000 |
| Integrated pack house, 9 m × 18 m, with conveyor belt, sorting, grading, washing, drying and weighing | 1 | 50,00,000 | 50,00,000 |
| Total | 54,00,000 |
Pre-filled from: National Horticulture Board — MIDH cost norms and pattern of assistance. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh fruit and vegetables — from nearby farmers and FPOs
- Crates, cartons and packing material — bought from packaging suppliers
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 54.00 |
| Contingency | 2.70 |
| Total fixed capital | 56.70 |
| Working capital margin | 0.00 |
| Total project cost | 56.70 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 5.67 | 10.0 |
| Term loan from bank | 51.03 | 90.0 |
| Total | 56.70 | 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 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 |
| Insurance | 0.28 | 0.28 | 0.28 | 0.28 | 0.28 | 0.28 | 0.28 |
| Total cost of operations | 4.30 | 4.30 | 4.30 | 4.30 | 4.30 | 4.30 | 4.30 |
| Operating profit (EBITDA) | -4.30 | -4.30 | -4.30 | -4.30 | -4.30 | -4.30 | -4.30 |
| Depreciation | 8.51 | 7.23 | 6.14 | 5.22 | 4.44 | 3.77 | 3.21 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 5.52 | 4.79 | 3.92 | 3.06 | 2.19 | 1.33 | 0.47 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -18.33 | -16.31 | -14.36 | -12.58 | -10.93 | -9.40 | -7.97 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -18.33 | -16.31 | -14.36 | -12.58 | -10.93 | -9.40 | -7.97 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -18.33 | -16.31 | -14.36 | -12.58 | -10.93 | -9.40 | -7.97 |
| Depreciation | 8.51 | 7.23 | 6.14 | 5.22 | 4.44 | 3.77 | 3.21 |
| Cash accruals (PAT + depreciation) | -9.82 | -9.08 | -8.22 | -7.36 | -6.49 | -5.63 | -4.77 |
| Term loan repaid | 3.93 | 7.85 | 7.85 | 7.85 | 7.85 | 7.85 | 7.85 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -13.75 | -16.93 | -16.07 | -15.21 | -14.34 | -13.48 | -12.62 |
| Cash and bank | -13.75 | -30.68 | -46.75 | -61.96 | -76.30 | -89.78 | -102.40 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.67 | 5.67 | 5.67 | 5.67 | 5.67 | 5.67 | 5.67 |
| Reserves and surplus | -18.33 | -34.64 | -49.00 | -61.58 | -72.51 | -81.92 | -89.89 |
| Term loan outstanding | 47.10 | 39.25 | 31.40 | 23.55 | 15.70 | 7.85 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 34.45 | 10.29 | -11.93 | -32.36 | -51.14 | -68.40 | -84.22 |
| Net fixed assets | 48.20 | 40.97 | 34.82 | 29.60 | 25.16 | 21.38 | 18.18 |
| 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 | -13.75 | -30.68 | -46.75 | -61.96 | -76.30 | -89.78 | -102.40 |
| Total assets | 34.45 | 10.29 | -11.93 | -32.36 | -51.14 | -68.40 | -84.22 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.45 | -0.34 | -0.37 | -0.39 | -0.43 | -0.47 | -0.52 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.42 |
|---|---|
| Lowest DSCR | -0.52 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 8.51 | 7.23 | 6.14 | 5.22 | 4.44 | 3.77 | 3.21 |
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 | 51.03 | 5.52 | 3.93 | 47.10 |
| 2 | 47.10 | 4.79 | 7.85 | 39.25 |
| 3 | 39.25 | 3.92 | 7.85 | 31.40 |
| 4 | 31.40 | 3.06 | 7.85 | 23.55 |
| 5 | 23.55 | 2.19 | 7.85 | 15.70 |
| 6 | 15.70 | 1.33 | 7.85 | 7.85 |
| 7 | 7.85 | 0.47 | 7.85 | 0.00 |
17 Licences and registrations
- Udyam registration
- FSSAI registration or licence
- GST registration
- APEDA pack-house recognition if packing for export
18 Government schemes that may apply
- NHB Capital Investment Subsidy – Commercial Horticulture & Cold Storage (Scheme 1 and Cold Storage Scheme)
- Agriculture Infrastructure Fund (AIF)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- National Horticulture Board — MIDH cost norms and pattern of assistance — https://nhb.gov.in/hindi/pdf/Cost%20Norms.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.