Detailed Project Report
Hulled (Confectionery-Grade) Sesame Seed
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹22.84 L
- Term loan from bank
- ₹20.55 L
- Promoter’s contribution
- ₹2.28 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.51 L
- Average DSCR
- -0.84
- 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
Remove the husk from sesame (til) to make white, confectionery-grade seed for sweets, bakeries and export.
| Main product or service | Hulled (Confectionery-Grade) Sesame Seed |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Sweet and confectionery makers (gajak, chikki, rewri, laddoo)
- Bakeries and biscuit makers
- Exporters and overseas food companies
- Oil millers wanting high-quality oil (profile: hulled seed gives good oil)
- Direct supply to food factories
- Sesame traders and exporters
- Own brand in retail packs
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Sesame seed pre-cleaning unit | 1 | 5,00,000 | 5,00,000 |
| De-stoner | 1 | 3,00,000 | 3,00,000 |
| Wire-mesh basket | 1 | 2,50,000 | 2,50,000 |
| Mixing tanks | 1 | 6,00,000 | 6,00,000 |
| Vibratory screen | 1 | 1,75,000 | 1,75,000 |
| Pulper and mechanical dryer | 1 | 2,50,000 | 2,50,000 |
| Miscellaneous tools (× lump sum) | 1 | 1,00,000 | 1,00,000 |
| Total | 21,75,000 |
Pre-filled from: DC-MSME project profile — Confectionery Grade Sesame Seed; World Customs Organization – HS Nomenclature 2022, Chapter 12. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw sesame seed — 3,60,000 kg a year at ₹75 a kg
- Soda alkali (caustic soda) — 14,000 kg a year at ₹35 a kg
- Hydrochloric acid — 4,000 kg a year at ₹13 a kg
- PP woven sacks — 12,000 a year at ₹8 each
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 21.75 |
| Contingency | 1.09 |
| Total fixed capital | 22.84 |
| Working capital margin | 0.00 |
| Total project cost | 22.84 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.28 | 10.0 |
| Term loan from bank | 20.55 | 90.0 |
| Total | 22.84 | 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 | 0.46 | 0.46 | 0.46 | 0.46 | 0.46 | 0.46 | 0.46 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 |
| Operating profit (EBITDA) | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 |
| Depreciation | 3.43 | 2.91 | 2.48 | 2.10 | 1.79 | 1.52 | 1.29 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.22 | 1.93 | 1.58 | 1.23 | 0.88 | 0.54 | 0.19 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -9.10 | -8.29 | -7.51 | -6.79 | -6.12 | -5.51 | -4.93 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -9.10 | -8.29 | -7.51 | -6.79 | -6.12 | -5.51 | -4.93 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -9.10 | -8.29 | -7.51 | -6.79 | -6.12 | -5.51 | -4.93 |
| Depreciation | 3.43 | 2.91 | 2.48 | 2.10 | 1.79 | 1.52 | 1.29 |
| Cash accruals (PAT + depreciation) | -5.68 | -5.38 | -5.03 | -4.68 | -4.34 | -3.99 | -3.64 |
| Term loan repaid | 1.58 | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.26 | -8.54 | -8.19 | -7.84 | -7.50 | -7.15 | -6.80 |
| Cash and bank | -7.26 | -15.80 | -23.99 | -31.84 | -39.33 | -46.48 | -53.28 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.28 | 2.28 | 2.28 | 2.28 | 2.28 | 2.28 | 2.28 |
| Reserves and surplus | -9.10 | -17.39 | -24.90 | -31.68 | -37.81 | -43.31 | -48.25 |
| Term loan outstanding | 18.97 | 15.81 | 12.65 | 9.49 | 6.32 | 3.16 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 12.16 | 0.70 | -9.97 | -19.91 | -29.20 | -37.87 | -45.96 |
| Net fixed assets | 19.41 | 16.50 | 14.03 | 11.92 | 10.13 | 8.61 | 7.32 |
| 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 | -7.26 | -15.80 | -23.99 | -31.84 | -39.33 | -46.48 | -53.28 |
| Total assets | 12.16 | 0.70 | -9.97 | -19.91 | -29.20 | -37.87 | -45.96 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.91 | -0.68 | -0.73 | -0.79 | -0.85 | -0.93 | -1.03 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.84 |
|---|---|
| Lowest DSCR | -1.03 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.43 | 2.91 | 2.48 | 2.10 | 1.79 | 1.52 | 1.29 |
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 | 20.55 | 2.22 | 1.58 | 18.97 |
| 2 | 18.97 | 1.93 | 3.16 | 15.81 |
| 3 | 15.81 | 1.58 | 3.16 | 12.65 |
| 4 | 12.65 | 1.23 | 3.16 | 9.49 |
| 5 | 9.49 | 0.88 | 3.16 | 6.32 |
| 6 | 6.32 | 0.54 | 3.16 | 3.16 |
| 7 | 3.16 | 0.19 | 3.16 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- State Pollution Control Board consent (the profile asks for an NOC)
- IEC and export-council registration (RCMC) before exporting
- Mandi licence if you buy seed in a regulated market
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Agriculture Infrastructure Fund (AIF)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Confectionery Grade Sesame Seed — https://dcmsme.gov.in/FOOD%20PRODUCTS/Confectionery%20grade%20sesame%20seed.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 12 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0212_2022e.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.