Detailed Project Report
Jaggery (Gur) Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹3.44 L
- Term loan from bank
- ₹2.24 L
- Promoter’s contribution
- ₹0.34 L
- Subsidy
- ₹0.86 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.51 L
- Average DSCR
- -6.67
- 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
Crush sugarcane, clarify and boil the juice in open pans and set it into gur blocks.
| Main product or service | Jaggery (Gur) Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Restaurants, dhabas, hostels and caterers
- Sweet makers
- Mandi traders and wholesalers
- Packed jaggery under own brand
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Double-roller sugarcane crusher with 2 HP motor (× 2) | 1 | 1,00,000 | 1,00,000 |
| Plastic juice storage tanks, 3×2×1 m (× 4) | 1 | 40,000 | 40,000 |
| Iron pan, 1.5 m, with 2–3 handles | 1 | 25,000 | 25,000 |
| Storage tank | 1 | 35,000 | 35,000 |
| Strong iron scrapers with long handles (× 4) | 1 | 8,000 | 8,000 |
| Sealing, packing and filling machine | 1 | 5,000 | 5,000 |
| Weighing scale | 1 | 15,000 | 15,000 |
| Misc tools and equipment (× 1 lot) | 1 | 1,00,000 | 1,00,000 |
| Total | 3,28,000 |
Pre-filled from: PMEGP sample project report — Jaggery (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
- Sugarcane (minimum 19 °Brix) — 2,000 t a season at ₹3,000 a tonne with 10% recovery = ₹60 L at full capacity
- Clarifiants: bhindi juice, lime, soda — available locally
- Gunny bags — packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 3.28 |
| Contingency | 0.16 |
| Total fixed capital | 3.44 |
| Working capital margin | 0.00 |
| Total project cost | 3.44 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.34 | 10.0 |
| Subsidy | 0.86 | 25.0 |
| Term loan from bank | 2.24 | 65.0 |
| Total | 3.44 | 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 | 0.52 | 0.44 | 0.37 | 0.32 | 0.27 | 0.23 | 0.19 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.24 | 0.21 | 0.17 | 0.13 | 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 | -3.72 | -3.62 | -3.51 | -3.42 | -3.33 | -3.25 | -3.18 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.72 | -3.62 | -3.51 | -3.42 | -3.33 | -3.25 | -3.18 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.72 | -3.62 | -3.51 | -3.42 | -3.33 | -3.25 | -3.18 |
| Depreciation | 0.52 | 0.44 | 0.37 | 0.32 | 0.27 | 0.23 | 0.19 |
| Cash accruals (PAT + depreciation) | -3.21 | -3.18 | -3.14 | -3.10 | -3.06 | -3.02 | -2.99 |
| Term loan repaid | 0.17 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.38 | -3.52 | -3.48 | -3.44 | -3.41 | -3.37 | -3.33 |
| Cash and bank | -3.38 | -6.90 | -10.38 | -13.83 | -17.24 | -20.60 | -23.93 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.21 | 1.21 | 1.21 | 1.21 | 1.21 | 1.21 | 1.21 |
| Reserves and surplus | -3.72 | -7.34 | -10.85 | -14.27 | -17.60 | -20.85 | -24.04 |
| Term loan outstanding | 2.07 | 1.72 | 1.38 | 1.03 | 0.69 | 0.34 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -0.45 | -4.41 | -8.27 | -12.03 | -15.71 | -19.31 | -22.83 |
| Net fixed assets | 2.93 | 2.49 | 2.12 | 1.80 | 1.53 | 1.30 | 1.10 |
| 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 | -3.38 | -6.90 | -10.38 | -13.83 | -17.24 | -20.60 | -23.93 |
| Total assets | -0.45 | -4.41 | -8.27 | -12.03 | -15.71 | -19.31 | -22.83 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -7.16 | -5.35 | -5.74 | -6.20 | -6.73 | -7.36 | -8.13 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -6.67 |
|---|---|
| Lowest DSCR | -8.13 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.52 | 0.44 | 0.37 | 0.32 | 0.27 | 0.23 | 0.19 |
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 | 2.24 | 0.24 | 0.17 | 2.07 |
| 2 | 2.07 | 0.21 | 0.34 | 1.72 |
| 3 | 1.72 | 0.17 | 0.34 | 1.38 |
| 4 | 1.38 | 0.13 | 0.34 | 1.03 |
| 5 | 1.03 | 0.10 | 0.34 | 0.69 |
| 6 | 0.69 | 0.06 | 0.34 | 0.34 |
| 7 | 0.34 | 0.02 | 0.34 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration
- Udyam registration
- GST registration
- Consent from the State Pollution Control Board
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- 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 — Jaggery (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Jaggery_%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.