Detailed Project Report
Instant Idli and Dosa Mix
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹3.66 L
- Term loan from bank
- ₹2.38 L
- Promoter’s contribution
- ₹0.37 L
- Subsidy
- ₹0.92 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.55 L
- Average DSCR
- -6.28
- 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
Grind, dry and blend rice, urad dal and spices into ready idli and dosa mixes in 500 g packs.
| Main product or service | Instant Idli and Dosa Mix |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Urban households, especially working couples
- Hostels, canteens and small eateries
- Shoppers across India, not only in the South (profile)
- Grocery shops and distributors
- Supermarkets and online grocery
- Institutional supply
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Disintegrator with 5 HP motor | 1 | 80,000 | 80,000 |
| Cabinet dryer, 48 trays, with heating elements and two motors | 1 | 80,000 | 80,000 |
| Sifter with 3 HP motor | 1 | 40,000 | 40,000 |
| Air dehumidifier | 1 | 40,000 | 40,000 |
| Fumigation chamber | 1 | 30,000 | 30,000 |
| De-stoner | 1 | 25,000 | 25,000 |
| Blender / mixer | 1 | 15,000 | 15,000 |
| Working tables with aluminium top (× 4) | 1 | 14,000 | 14,000 |
| Platform weighing machine, 100 kg | 1 | 10,000 | 10,000 |
| Trays and trolley (× lump sum) | 1 | 10,000 | 10,000 |
| Self-indicating counter balance (× 2) | 1 | 5,000 | 5,000 |
| Total | 3,49,000 |
Pre-filled from: DC-MSME project profile — Idly/Dosa Mix (MSME-DI Kolkata). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Rice — 7.5 tonnes a month at ₹26 a kg
- Black gram (urad) dal — 4.2 tonnes a month at ₹70 a kg
- Lentil dal — 1.2 tonnes a month at ₹70 a kg
- Salt, sodium bicarbonate, citric acid, raisins, dry spices — ₹30,000 a month
- Packing (500 g packs: PP inside, carton outside) — 25,000 packs a month at ₹2 each
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 3.49 |
| Contingency | 0.17 |
| Total fixed capital | 3.66 |
| Working capital margin | 0.00 |
| Total project cost | 3.66 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.37 | 10.0 |
| Subsidy | 0.92 | 25.0 |
| Term loan from bank | 2.38 | 65.0 |
| Total | 3.66 | 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 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 2.97 | 2.97 | 2.97 | 2.97 | 2.97 | 2.97 | 2.97 |
| Operating profit (EBITDA) | -2.97 | -2.97 | -2.97 | -2.97 | -2.97 | -2.97 | -2.97 |
| Depreciation | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.26 | 0.22 | 0.18 | 0.14 | 0.10 | 0.06 | 0.02 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.78 | -3.66 | -3.55 | -3.45 | -3.36 | -3.28 | -3.20 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.78 | -3.66 | -3.55 | -3.45 | -3.36 | -3.28 | -3.20 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.78 | -3.66 | -3.55 | -3.45 | -3.36 | -3.28 | -3.20 |
| Depreciation | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 |
| Cash accruals (PAT + depreciation) | -3.23 | -3.19 | -3.15 | -3.11 | -3.07 | -3.03 | -2.99 |
| Term loan repaid | 0.18 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.41 | -3.56 | -3.52 | -3.48 | -3.44 | -3.40 | -3.36 |
| Cash and bank | -3.41 | -6.97 | -10.50 | -13.98 | -17.42 | -20.82 | -24.18 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.28 | 1.28 | 1.28 | 1.28 | 1.28 | 1.28 | 1.28 |
| Reserves and surplus | -3.78 | -7.44 | -10.99 | -14.45 | -17.81 | -21.08 | -24.28 |
| Term loan outstanding | 2.20 | 1.83 | 1.47 | 1.10 | 0.73 | 0.37 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -0.30 | -4.33 | -8.24 | -12.06 | -15.79 | -19.43 | -23.00 |
| Net fixed assets | 3.11 | 2.65 | 2.25 | 1.91 | 1.63 | 1.38 | 1.17 |
| 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 | -3.41 | -6.97 | -10.50 | -13.98 | -17.42 | -20.82 | -24.18 |
| Total assets | -0.30 | -4.33 | -8.24 | -12.06 | -15.79 | -19.43 | -23.00 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -6.74 | -5.04 | -5.41 | -5.84 | -6.34 | -6.93 | -7.65 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -6.28 |
|---|---|
| Lowest DSCR | -7.65 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 |
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 | 2.38 | 0.26 | 0.18 | 2.20 |
| 2 | 2.20 | 0.22 | 0.37 | 1.83 |
| 3 | 1.83 | 0.18 | 0.37 | 1.47 |
| 4 | 1.47 | 0.14 | 0.37 | 1.10 |
| 5 | 1.10 | 0.10 | 0.37 | 0.73 |
| 6 | 0.73 | 0.06 | 0.37 | 0.37 |
| 7 | 0.37 | 0.02 | 0.37 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Legal Metrology registration for packaged goods
- Pollution consent if your state asks for it (the profile says there is no pollution problem)
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- DC-MSME project profile — Idly/Dosa Mix (MSME-DI Kolkata) — https://dcmsme.gov.in/FOOD%20PRODUCTS/Idly-Dosa%20mix.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.