Detailed Project Report
Kinnow Juice Drink Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹21.21 L
- Term loan from bank
- ₹13.79 L
- Promoter’s contribution
- ₹2.12 L
- Subsidy
- ₹5.30 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.77 L
- Average DSCR
- -1.24
- 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
Peeling kinnow, extracting the juice, sweetening, pasteurising and packing it as a ready-to-drink juice.
| Main product or service | Kinnow Juice Drink Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Hotels, canteens and juice counters
- Retail chains and institutions
- Beverage distributors
- Kirana shops and supermarkets
- Direct supply to canteens and hotels
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold storage (1,500 kg) | 1 | 4,10,000 | 4,10,000 |
| Fruit washer (100 kg/hr) | 1 | 1,50,000 | 1,50,000 |
| Peeling machine (100 kg/hr) | 1 | 1,00,000 | 1,00,000 |
| Juice extractor (100 kg/hr) | 1 | 1,50,000 | 1,50,000 |
| Pasteuriser (100 kg/hr) | 1 | 2,00,000 | 2,00,000 |
| Homogeniser (100 kg/hr) | 1 | 2,50,000 | 2,50,000 |
| Packaging machinery (2,000 packs/hr) | 1 | 6,50,000 | 6,50,000 |
| Sugar syrup tank (100 litres/hr) | 1 | 1,00,000 | 1,00,000 |
| Miscellaneous | 1 | 10,000 | 10,000 |
| Total | 20,20,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Kinnow Drink. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Kinnow fruit — 700 kg a day at ₹20 a kg; 80% recovery
- Sugar — 250 kg a day at ₹35 a kg
- Citric acid — 1 kg a day at ₹750 a kg
- Preservatives — 2 kg a day at ₹301 a kg
- Packaging material — 500 one-kg packs a day at ₹1.5 each in the report
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 20.20 |
| Contingency | 1.01 |
| Total fixed capital | 21.21 |
| Working capital margin | 0.00 |
| Total project cost | 21.21 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.12 | 10.0 |
| Subsidy | 5.30 | 25.0 |
| Term loan from bank | 13.79 | 65.0 |
| Total | 21.21 | 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 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 |
| Operating profit (EBITDA) | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 |
| Depreciation | 3.18 | 2.70 | 2.30 | 1.95 | 1.66 | 1.41 | 1.20 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.49 | 1.29 | 1.06 | 0.83 | 0.59 | 0.36 | 0.13 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.08 | -7.41 | -6.77 | -6.19 | -5.66 | -5.18 | -4.74 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.08 | -7.41 | -6.77 | -6.19 | -5.66 | -5.18 | -4.74 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.08 | -7.41 | -6.77 | -6.19 | -5.66 | -5.18 | -4.74 |
| Depreciation | 3.18 | 2.70 | 2.30 | 1.95 | 1.66 | 1.41 | 1.20 |
| Cash accruals (PAT + depreciation) | -4.90 | -4.70 | -4.47 | -4.24 | -4.00 | -3.77 | -3.54 |
| Term loan repaid | 1.06 | 2.12 | 2.12 | 2.12 | 2.12 | 2.12 | 2.12 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.96 | -6.82 | -6.59 | -6.36 | -6.12 | -5.89 | -5.66 |
| Cash and bank | -5.96 | -12.79 | -19.38 | -25.74 | -31.86 | -37.75 | -43.41 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.42 | 7.42 | 7.42 | 7.42 | 7.42 | 7.42 | 7.42 |
| Reserves and surplus | -8.08 | -15.49 | -22.26 | -28.45 | -34.11 | -39.30 | -44.03 |
| Term loan outstanding | 12.73 | 10.61 | 8.48 | 6.36 | 4.24 | 2.12 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 12.07 | 2.54 | -6.35 | -14.66 | -22.45 | -29.75 | -36.61 |
| Net fixed assets | 18.03 | 15.32 | 13.03 | 11.07 | 9.41 | 8.00 | 6.80 |
| 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 | -5.96 | -12.79 | -19.38 | -25.74 | -31.86 | -37.75 | -43.41 |
| Total assets | 12.07 | 2.54 | -6.35 | -14.66 | -22.45 | -29.75 | -36.61 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.34 | -1.00 | -1.07 | -1.16 | -1.26 | -1.37 | -1.52 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.24 |
|---|---|
| Lowest DSCR | -1.52 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.18 | 2.70 | 2.30 | 1.95 | 1.66 | 1.41 | 1.20 |
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 | 13.79 | 1.49 | 1.06 | 12.73 |
| 2 | 12.73 | 1.29 | 2.12 | 10.61 |
| 3 | 10.61 | 1.06 | 2.12 | 8.48 |
| 4 | 8.48 | 0.83 | 2.12 | 6.36 |
| 5 | 6.36 | 0.59 | 2.12 | 4.24 |
| 6 | 4.24 | 0.36 | 2.12 | 2.12 |
| 7 | 2.12 | 0.13 | 2.12 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence
- Trade licence from the local body
- Consent from the State Pollution Control Board where it applies
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Kinnow Drink — https://niftem-t.ac.in/pmfme/dpr-kjuice.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.