Detailed Project Report
Kafal Fruit Squash and Jam Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹28.88 L
- Term loan from bank
- ₹25.99 L
- Promoter’s contribution
- ₹2.89 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.73 L
- Average DSCR
- -0.70
- 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
Turn wild Himalayan kafal berries into squash, jam, jelly and syrup so a fruit that lasts only days sells all year.
| Main product or service | Kafal Fruit Squash and Jam Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Families and tourists
- Hotels, resorts, cafés and restaurants
- Corporate gift buyers
- Tourist spots, government emporiums and airport souvenir shops
- Supermarkets and organic stores
- Online marketplaces and own website
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fruit washer | 1 | 2,50,000 | 2,50,000 |
| Sorting conveyor | 1 | 1,50,000 | 1,50,000 |
| Pulper | 1 | 4,00,000 | 4,00,000 |
| Steam kettle | 1 | 3,50,000 | 3,50,000 |
| Mixing tank | 1 | 2,00,000 | 2,00,000 |
| Pasteuriser | 1 | 3,50,000 | 3,50,000 |
| Bottle filling machine | 1 | 4,00,000 | 4,00,000 |
| Capping machine | 1 | 1,50,000 | 1,50,000 |
| Labelling machine | 1 | 1,50,000 | 1,50,000 |
| Laboratory equipment | 1 | 1,50,000 | 1,50,000 |
| Generator | 1 | 2,00,000 | 2,00,000 |
| Total | 27,50,000 |
Pre-filled from: Uttarakhand DUY project profile — Kafal Fruit-Based Squash and Jam Manufacturing Unit. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh kafal — 60 tonnes a year
- Sugar — 35 tonnes a year
- Citric acid, pectin and preservatives — 800 kg, 500 kg and 250 kg a year
- Bottles, labels and cartons — 1,20,000 bottles, 1,20,000 labels and 10,000 cartons a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 27.50 |
| Contingency | 1.38 |
| Total fixed capital | 28.88 |
| Working capital margin | 0.00 |
| Total project cost | 28.88 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.89 | 10.0 |
| Term loan from bank | 25.99 | 90.0 |
| Total | 28.88 | 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 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 | 0.58 |
| Insurance | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Total cost of operations | 3.60 | 3.60 | 3.60 | 3.60 | 3.60 | 3.60 | 3.60 |
| Operating profit (EBITDA) | -3.60 | -3.60 | -3.60 | -3.60 | -3.60 | -3.60 | -3.60 |
| Depreciation | 4.33 | 3.68 | 3.13 | 2.66 | 2.26 | 1.92 | 1.63 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.81 | 2.44 | 2.00 | 1.56 | 1.12 | 0.68 | 0.24 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.75 | -9.72 | -8.73 | -7.82 | -6.98 | -6.20 | -5.47 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.75 | -9.72 | -8.73 | -7.82 | -6.98 | -6.20 | -5.47 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.75 | -9.72 | -8.73 | -7.82 | -6.98 | -6.20 | -5.47 |
| Depreciation | 4.33 | 3.68 | 3.13 | 2.66 | 2.26 | 1.92 | 1.63 |
| Cash accruals (PAT + depreciation) | -6.41 | -6.04 | -5.60 | -5.16 | -4.72 | -4.28 | -3.84 |
| Term loan repaid | 2.00 | 4.00 | 4.00 | 4.00 | 4.00 | 4.00 | 4.00 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.41 | -10.04 | -9.60 | -9.16 | -8.72 | -8.28 | -7.84 |
| Cash and bank | -8.41 | -18.45 | -28.05 | -37.21 | -45.92 | -54.20 | -62.04 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.89 | 2.89 | 2.89 | 2.89 | 2.89 | 2.89 | 2.89 |
| Reserves and surplus | -10.75 | -20.47 | -29.20 | -37.01 | -44.00 | -50.20 | -55.67 |
| Term loan outstanding | 23.99 | 19.99 | 15.99 | 11.99 | 8.00 | 4.00 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 16.13 | 2.41 | -10.32 | -22.13 | -33.11 | -43.31 | -52.78 |
| Net fixed assets | 24.54 | 20.86 | 17.73 | 15.07 | 12.81 | 10.89 | 9.26 |
| 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 | -8.41 | -18.45 | -28.05 | -37.21 | -45.92 | -54.20 | -62.04 |
| Total assets | 16.13 | 2.41 | -10.32 | -22.13 | -33.11 | -43.31 | -52.78 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.75 | -0.56 | -0.60 | -0.65 | -0.70 | -0.77 | -0.85 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.70 |
|---|---|
| Lowest DSCR | -0.85 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.33 | 3.68 | 3.13 | 2.66 | 2.26 | 1.92 | 1.63 |
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 | 25.99 | 2.81 | 2.00 | 23.99 |
| 2 | 23.99 | 2.44 | 4.00 | 19.99 |
| 3 | 19.99 | 2.00 | 4.00 | 15.99 |
| 4 | 15.99 | 1.56 | 4.00 | 11.99 |
| 5 | 11.99 | 1.12 | 4.00 | 8.00 |
| 6 | 8.00 | 0.68 | 4.00 | 4.00 |
| 7 | 4.00 | 0.24 | 4.00 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST registration
- Factory licence and fire NOC
- Pollution control consent
- Permission for collecting and moving forest produce where the state requires it
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
- Uttarakhand DUY project profile — Kafal Fruit-Based Squash and Jam Manufacturing Unit — https://duy-heduk.org/downloads/project-profiles/Project%20Profile%20316.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.