Detailed Project Report
Instant and Precooked Food Mixes
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.60 L
- Term loan from bank
- ₹8.19 L
- Promoter’s contribution
- ₹1.26 L
- Subsidy
- ₹3.15 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.19 L
- Average DSCR
- -1.96
- 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
Cook and pack ready Indian dishes — dal makhani, rajma, pulao, upma — in 100–500 g packets.
| Main product or service | Instant and Precooked Food Mixes |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Working families and students with little time to cook
- Households in metro and town markets
- Grocery shops and supermarkets through distributors
- Online grocery and food sellers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cookers, vessels, skin-peeling machine and pulp equipment (× 10) | 1 | 5,00,000 | 5,00,000 |
| Burners, ovens and stoves (× 5) | 1 | 3,75,000 | 3,75,000 |
| Grinding, mixing and juice machine | 1 | 1,25,000 | 1,25,000 |
| Testing and packing equipment (× 1 lot) | 1 | 1,00,000 | 1,00,000 |
| Utility equipment (× 1 lot) | 1 | 25,000 | 25,000 |
| Installation, taxes and transport (× —) | 1 | 75,000 | 75,000 |
| Total | 12,00,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Instant & Precooked Food Mixes; World Customs Organization – HS Nomenclature 2022, Chapter 21. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Food grains, pulses and rice — of the required quality; easily available in the market
- Masalas and edible oil — bought locally; steady quality decides the taste
- Packing material — hygienic, good-looking packets
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.00 |
| Contingency | 0.60 |
| Total fixed capital | 12.60 |
| Working capital margin | 0.00 |
| Total project cost | 12.60 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.26 | 10.0 |
| Subsidy | 3.15 | 25.0 |
| Term loan from bank | 8.19 | 65.0 |
| Total | 12.60 | 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 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 |
| Operating profit (EBITDA) | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 |
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.89 | 0.77 | 0.63 | 0.49 | 0.35 | 0.21 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.97 | -5.57 | -5.19 | -4.85 | -4.53 | -4.25 | -3.98 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.97 | -5.57 | -5.19 | -4.85 | -4.53 | -4.25 | -3.98 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.97 | -5.57 | -5.19 | -4.85 | -4.53 | -4.25 | -3.98 |
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
| Cash accruals (PAT + depreciation) | -4.08 | -3.96 | -3.82 | -3.69 | -3.55 | -3.41 | -3.27 |
| Term loan repaid | 0.63 | 1.26 | 1.26 | 1.26 | 1.26 | 1.26 | 1.26 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.71 | -5.22 | -5.08 | -4.95 | -4.81 | -4.67 | -4.53 |
| Cash and bank | -4.71 | -9.93 | -15.02 | -19.96 | -24.77 | -29.44 | -33.97 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.41 | 4.41 | 4.41 | 4.41 | 4.41 | 4.41 | 4.41 |
| Reserves and surplus | -5.97 | -11.54 | -16.73 | -21.58 | -26.11 | -30.36 | -34.34 |
| Term loan outstanding | 7.56 | 6.30 | 5.04 | 3.78 | 2.52 | 1.26 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.00 | -0.83 | -7.28 | -13.39 | -19.18 | -24.69 | -29.93 |
| Net fixed assets | 10.71 | 9.10 | 7.74 | 6.58 | 5.59 | 4.75 | 4.04 |
| 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 | -4.71 | -9.93 | -15.02 | -19.96 | -24.77 | -29.44 | -33.97 |
| Total assets | 6.00 | -0.83 | -7.28 | -13.39 | -19.18 | -24.69 | -29.93 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.11 | -1.58 | -1.69 | -1.82 | -1.98 | -2.17 | -2.39 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.96 |
|---|---|
| Lowest DSCR | -2.39 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
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 | 8.19 | 0.89 | 0.63 | 7.56 |
| 2 | 7.56 | 0.77 | 1.26 | 6.30 |
| 3 | 6.30 | 0.63 | 1.26 | 5.04 |
| 4 | 5.04 | 0.49 | 1.26 | 3.78 |
| 5 | 3.78 | 0.35 | 1.26 | 2.52 |
| 6 | 2.52 | 0.21 | 1.26 | 1.26 |
| 7 | 1.26 | 0.08 | 1.26 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration
- Udyam registration
- GST registration
- FSSAI packaging and labelling rules
- State Pollution Control Board consent where applicable
- Trade licence from the local body
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Stand-Up India
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- SIDBI Stand-Up Mitra project profile — Instant & Precooked Food Mixes — https://www.standupmitra.in/Default/ViewFile/?id=1521222262970_Instant%20%26%20Precooked%20Foods.docx&path=ProjectProfile
- World Customs Organization – HS Nomenclature 2022, Chapter 21 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0421_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.