Detailed Project Report
Khoya (Mawa) Making Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹17.65 L
- Term loan from bank
- ₹11.47 L
- Promoter’s contribution
- ₹1.77 L
- Subsidy
- ₹4.41 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.12 L
- Average DSCR
- -1.46
- 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
Boil down milk into khoya in steam-jacketed machines and sell it to sweet shops and caterers.
| Main product or service | Khoya (Mawa) Making Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Sweet shops and halwais
- Caterers and wedding cooks
- Bakeries and dessert makers
- Households before festivals
- Direct supply to sweet shops
- Local dairy outlets
- Wholesale khoya mandis
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Milk reception system (1,000 litres) | 1 | 1,60,000 | 1,60,000 |
| Bulk milk chiller (1,000 litres) | 1 | 2,50,000 | 2,50,000 |
| Milk pasteuriser | 1 | 2,75,000 | 2,75,000 |
| Khoya making machine (250 litres) (× 2) | 1 | 2,70,000 | 2,70,000 |
| Vacuum packaging machine | 1 | 1,31,000 | 1,31,000 |
| Boiler (500–1,000 litres) | 1 | 1,80,000 | 1,80,000 |
| Milk analyser | 1 | 40,000 | 40,000 |
| Industrial milk pump (× 2) | 1 | 25,000 | 25,000 |
| Water pumps, trolleys, trays, bins, lactometer, weighing machine | 1 | 3,50,000 | 3,50,000 |
| Total | 16,81,000 |
Pre-filled from: NIFTEM-K project profile — Khoya Making Unit (PMFME model DPR). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Buffalo milk — the DPR's raw material; cow milk (4.5% fat) can also be used — 2 days' stock
- Vacuum packs — 1 kg packets
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 16.81 |
| Contingency | 0.84 |
| Total fixed capital | 17.65 |
| Working capital margin | 0.00 |
| Total project cost | 17.65 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.77 | 10.0 |
| Subsidy | 4.41 | 25.0 |
| Term loan from bank | 11.47 | 65.0 |
| Total | 17.65 | 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 | 0.35 | 0.35 | 0.35 | 0.35 | 0.35 | 0.35 | 0.35 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.32 | 3.32 | 3.32 | 3.32 | 3.32 | 3.32 | 3.32 |
| Operating profit (EBITDA) | -3.32 | -3.32 | -3.32 | -3.32 | -3.32 | -3.32 | -3.32 |
| Depreciation | 2.65 | 2.25 | 1.91 | 1.63 | 1.38 | 1.17 | 1.00 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.24 | 1.08 | 0.88 | 0.69 | 0.49 | 0.30 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.21 | -6.65 | -6.12 | -5.63 | -5.20 | -4.80 | -4.42 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.21 | -6.65 | -6.12 | -5.63 | -5.20 | -4.80 | -4.42 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.21 | -6.65 | -6.12 | -5.63 | -5.20 | -4.80 | -4.42 |
| Depreciation | 2.65 | 2.25 | 1.91 | 1.63 | 1.38 | 1.17 | 1.00 |
| Cash accruals (PAT + depreciation) | -4.56 | -4.40 | -4.20 | -4.01 | -3.81 | -3.62 | -3.43 |
| Term loan repaid | 0.88 | 1.77 | 1.77 | 1.77 | 1.77 | 1.77 | 1.77 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.45 | -6.16 | -5.97 | -5.77 | -5.58 | -5.39 | -5.19 |
| Cash and bank | -5.45 | -11.61 | -17.58 | -23.35 | -28.93 | -34.32 | -39.51 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.18 | 6.18 | 6.18 | 6.18 | 6.18 | 6.18 | 6.18 |
| Reserves and surplus | -7.21 | -13.86 | -19.97 | -25.61 | -30.81 | -35.60 | -40.03 |
| Term loan outstanding | 10.59 | 8.83 | 7.06 | 5.30 | 3.53 | 1.77 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.56 | 1.14 | -6.74 | -14.14 | -21.10 | -27.66 | -33.85 |
| Net fixed assets | 15.00 | 12.75 | 10.84 | 9.21 | 7.83 | 6.66 | 5.66 |
| 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 | -5.45 | -11.61 | -17.58 | -23.35 | -28.93 | -34.32 | -39.51 |
| Total assets | 9.56 | 1.14 | -6.74 | -14.14 | -21.10 | -27.66 | -33.85 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.56 | -1.17 | -1.25 | -1.35 | -1.47 | -1.61 | -1.78 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.46 |
|---|---|
| Lowest DSCR | -1.78 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.65 | 2.25 | 1.91 | 1.63 | 1.38 | 1.17 | 1.00 |
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 | 11.47 | 1.24 | 0.88 | 10.59 |
| 2 | 10.59 | 1.08 | 1.77 | 8.83 |
| 3 | 8.83 | 0.88 | 1.77 | 7.06 |
| 4 | 7.06 | 0.69 | 1.77 | 5.30 |
| 5 | 5.30 | 0.49 | 1.77 | 3.53 |
| 6 | 3.53 | 0.30 | 1.77 | 1.77 |
| 7 | 1.77 | 0.11 | 1.77 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- Boiler registration and inspection (state Boiler Inspectorate)
- State Pollution Control Board consent
- 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)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- NIFTEM-K project profile — Khoya Making Unit (PMFME model DPR) — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/khoadpr.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.