Detailed Project Report
Jamun Wine Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹24.32 L
- Term loan from bank
- ₹21.89 L
- Promoter’s contribution
- ₹2.43 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.81 L
- Average DSCR
- -0.80
- 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
Fermenting ripe jamun pulp with sugar and wine yeast, then clearing, ageing and bottling it as fruit wine.
| Main product or service | Jamun Wine Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Adult consumers through licensed wine shops
- Hotels, bars and restaurants with a liquor licence
- Tourists in wine-tourism areas
- Licensed distributors and state beverage corporations
- Licensed retail wine shops
- Tasting room at the winery where the state allows it
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Deep freezer (4,000 kg) | 1 | 20,00,000 | 20,00,000 |
| Pulping machine (200 kg/hr) | 1 | 60,000 | 60,000 |
| Processing tank (500 litre) | 1 | 60,000 | 60,000 |
| Plastic crates (48 litre) (× 60) | 1 | 36,000 | 36,000 |
| Polycarbonate drums (200 litre) (× 20) | 1 | 30,000 | 30,000 |
| Manual bottle filling machine | 1 | 30,000 | 30,000 |
| Weighing balance (100 kg) | 1 | 50,000 | 50,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 23,16,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Jamun Wine. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ripe jamun — 300 kg of ripe fruit pulp a day at 55% capacity; ₹30 a kg
- Sugar — ₹35 a kg
- Wine yeast — the report describes fermenting for about 6 days at around 32°C
- Bottles, caps and labels — packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 23.16 |
| Contingency | 1.16 |
| Total fixed capital | 24.32 |
| Working capital margin | 0.00 |
| Total project cost | 24.32 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.43 | 10.0 |
| Term loan from bank | 21.89 | 90.0 |
| Total | 24.32 | 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 | 0.49 | 0.49 | 0.49 | 0.49 | 0.49 | 0.49 | 0.49 |
| Insurance | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Total cost of operations | 3.49 | 3.49 | 3.49 | 3.49 | 3.49 | 3.49 | 3.49 |
| Operating profit (EBITDA) | -3.49 | -3.49 | -3.49 | -3.49 | -3.49 | -3.49 | -3.49 |
| Depreciation | 3.65 | 3.10 | 2.64 | 2.24 | 1.90 | 1.62 | 1.38 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.37 | 2.05 | 1.68 | 1.31 | 0.94 | 0.57 | 0.20 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -9.50 | -8.64 | -7.81 | -7.04 | -6.33 | -5.68 | -5.06 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -9.50 | -8.64 | -7.81 | -7.04 | -6.33 | -5.68 | -5.06 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -9.50 | -8.64 | -7.81 | -7.04 | -6.33 | -5.68 | -5.06 |
| Depreciation | 3.65 | 3.10 | 2.64 | 2.24 | 1.90 | 1.62 | 1.38 |
| Cash accruals (PAT + depreciation) | -5.86 | -5.54 | -5.17 | -4.80 | -4.43 | -4.06 | -3.69 |
| Term loan repaid | 1.68 | 3.37 | 3.37 | 3.37 | 3.37 | 3.37 | 3.37 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.54 | -8.91 | -8.54 | -8.17 | -7.80 | -7.43 | -7.06 |
| Cash and bank | -7.54 | -16.45 | -24.99 | -33.15 | -40.95 | -48.37 | -55.43 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.43 | 2.43 | 2.43 | 2.43 | 2.43 | 2.43 | 2.43 |
| Reserves and surplus | -9.50 | -18.15 | -25.95 | -32.99 | -39.32 | -45.00 | -50.07 |
| Term loan outstanding | 20.20 | 16.84 | 13.47 | 10.10 | 6.73 | 3.37 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 13.13 | 1.12 | -10.05 | -20.46 | -30.16 | -39.20 | -47.63 |
| Net fixed assets | 20.67 | 17.57 | 14.93 | 12.69 | 10.79 | 9.17 | 7.80 |
| 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 | -7.54 | -16.45 | -24.99 | -33.15 | -40.95 | -48.37 | -55.43 |
| Total assets | 13.13 | 1.12 | -10.05 | -20.46 | -30.16 | -39.20 | -47.63 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.86 | -0.64 | -0.69 | -0.75 | -0.81 | -0.89 | -0.98 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.80 |
|---|---|
| Lowest DSCR | -0.98 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.65 | 3.10 | 2.64 | 2.24 | 1.90 | 1.62 | 1.38 |
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 | 21.89 | 2.37 | 1.68 | 20.20 |
| 2 | 20.20 | 2.05 | 3.37 | 16.84 |
| 3 | 16.84 | 1.68 | 3.37 | 13.47 |
| 4 | 13.47 | 1.31 | 3.37 | 10.10 |
| 5 | 10.10 | 0.94 | 3.37 | 6.73 |
| 6 | 6.73 | 0.57 | 3.37 | 3.37 |
| 7 | 3.37 | 0.20 | 3.37 | 0.00 |
17 Licences and registrations
- State excise licence for making wine (winery licence)
- FSSAI licence (alcoholic beverages)
- Excise label and brand registration
- GST registration for non-alcohol supplies; wine itself is under state excise and VAT
- Udyam registration
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Jamun Wine — https://niftem-t.ac.in/pmfme/dpr-jwine.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.