Detailed Project Report
Isabgol (Psyllium Husk) Processing
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹17.22 L
- Term loan from bank
- ₹11.19 L
- Promoter’s contribution
- ₹1.72 L
- Subsidy
- ₹4.31 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.04 L
- Average DSCR
- -1.49
- 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
Clean psyllium seed and remove its husk to sell isabgol — a crop where India leads the world.
| Main product or service | Isabgol (Psyllium Husk) Processing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Exporters to the USA and Western Europe
- Ayurvedic, Unani and pharma companies
- Food makers (ice cream, sweets)
- Bulk supply to exporters and pharma buyers
- Packed husk through chemists and grocers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Vibrating pre-cleaner | 1 | 1,20,000 | 1,20,000 |
| De-stoner | 1 | 75,000 | 75,000 |
| Magnetic separator | 1 | 1,15,000 | 1,15,000 |
| Disc separator | 1 | 65,000 | 65,000 |
| Colour sorting machine | 1 | 1,80,000 | 1,80,000 |
| De-husking machine | 1 | 1,60,000 | 1,60,000 |
| Husk gravity separator | 1 | 1,95,000 | 1,95,000 |
| Packaging machine | 1 | 3,80,000 | 3,80,000 |
| Material handling: bins, trolley, conveyor, silos, weighing machine, bucket elevator (× 1 lot) | 1 | 3,50,000 | 3,50,000 |
| Total | 16,40,000 |
Pre-filled from: PMEGP sample project report — Isabgol DPR (prepared by Udyami/Samadhan); DGFT – ITC(HS) 2022 Schedule (Notification 54 dated 9 Feb 2022). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw psyllium (isabgol) seed — the only main raw material
- Ethylene oxide and methyl bromide — for sterilisation, as listed in the report
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 16.40 |
| Contingency | 0.82 |
| Total fixed capital | 17.22 |
| Working capital margin | 0.00 |
| Total project cost | 17.22 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.72 | 10.0 |
| Subsidy | 4.31 | 25.0 |
| Term loan from bank | 11.19 | 65.0 |
| Total | 17.22 | 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 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 |
| Operating profit (EBITDA) | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 |
| Depreciation | 2.58 | 2.20 | 1.87 | 1.59 | 1.35 | 1.15 | 0.97 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.21 | 1.05 | 0.86 | 0.67 | 0.48 | 0.29 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.10 | -6.56 | -6.04 | -5.57 | -5.14 | -4.75 | -4.39 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.10 | -6.56 | -6.04 | -5.57 | -5.14 | -4.75 | -4.39 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.10 | -6.56 | -6.04 | -5.57 | -5.14 | -4.75 | -4.39 |
| Depreciation | 2.58 | 2.20 | 1.87 | 1.59 | 1.35 | 1.15 | 0.97 |
| Cash accruals (PAT + depreciation) | -4.52 | -4.36 | -4.17 | -3.98 | -3.79 | -3.60 | -3.41 |
| Term loan repaid | 0.86 | 1.72 | 1.72 | 1.72 | 1.72 | 1.72 | 1.72 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.38 | -6.08 | -5.89 | -5.70 | -5.51 | -5.32 | -5.14 |
| Cash and bank | -5.38 | -11.47 | -17.36 | -23.06 | -28.58 | -33.90 | -39.03 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.03 | 6.03 | 6.03 | 6.03 | 6.03 | 6.03 | 6.03 |
| Reserves and surplus | -7.10 | -13.66 | -19.70 | -25.27 | -30.41 | -35.15 | -39.54 |
| Term loan outstanding | 10.33 | 8.61 | 6.89 | 5.17 | 3.44 | 1.72 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.25 | 0.98 | -6.78 | -14.07 | -20.93 | -27.41 | -33.51 |
| Net fixed assets | 14.64 | 12.44 | 10.58 | 8.99 | 7.64 | 6.49 | 5.52 |
| 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 | -5.38 | -11.47 | -17.36 | -23.06 | -28.58 | -33.90 | -39.03 |
| Total assets | 9.25 | 0.98 | -6.78 | -14.07 | -20.93 | -27.41 | -33.51 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.60 | -1.19 | -1.28 | -1.38 | -1.50 | -1.64 | -1.81 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.49 |
|---|---|
| Lowest DSCR | -1.81 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.58 | 2.20 | 1.87 | 1.59 | 1.35 | 1.15 | 0.97 |
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 | 11.19 | 1.21 | 0.86 | 10.33 |
| 2 | 10.33 | 1.05 | 1.72 | 8.61 |
| 3 | 8.61 | 0.86 | 1.72 | 6.89 |
| 4 | 6.89 | 0.67 | 1.72 | 5.17 |
| 5 | 5.17 | 0.48 | 1.72 | 3.44 |
| 6 | 3.44 | 0.29 | 1.72 | 1.72 |
| 7 | 1.72 | 0.10 | 1.72 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration
- Udyam registration
- GST registration
- Importer-Exporter Code (IEC) and an export council membership (RCMC) if you export
- Consent from the State Pollution Control Board
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Agriculture Infrastructure Fund (AIF)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Isabgol DPR (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Isabgol_DPR_%28_Samadhan_Projects_%29.pdf
- DGFT – ITC(HS) 2022 Schedule (Notification 54 dated 9 Feb 2022) — https://content.dgft.gov.in/Website/dgftprod/7d5fd1eb-ad39-4c99-b760-014223657469/Eng-Notification%2054%20dated%209%20Feb%202022%20ITC(HS)%202022%20_with%20Annexures.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.