Detailed Project Report
Kiwi Orchard
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.36 L
- Term loan from bank
- ₹2.12 L
- Promoter’s contribution
- ₹0.24 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.36 L
- Average DSCR
- -6.97
- 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
A one-acre kiwi orchard of 200 grafted vines on a T-bar training structure, for mid-hill areas at 800-1,500 m.
| Main product or service | Kiwi Orchard |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Village-level trade agents
- Commission agents at the fruit mandi
- Squash and wine makers
- Cardboard boxes of 3-4 kg, with polythene liners to hold humidity
- Truck transport from the orchard to the market
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Training structure for the vines (pillars and wires) | 1 | 90,000 | 90,000 |
| Tube-well with submersible pump | 1 | 50,000 | 50,000 |
| Drip irrigation with fertigation system | 1 | 20,000 | 20,000 |
| Farm equipment and implements | 1 | 5,000 | 5,000 |
| Store and pump house (100 sq ft at ₹200 a sq ft) | 1 | 20,000 | 20,000 |
| Labour shed (100 sq ft at ₹100 a sq ft) | 1 | 10,000 | 10,000 |
| Fencing and gates (846 running ft at ₹35) | 1 | 29,600 | 29,600 |
| Total | 2,24,600 |
Pre-filled from: National Horticulture Board model bankable project — Kiwi. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Grafted kiwi plants — 200 grafts an acre at ₹20 a graft = ₹4,000
- Farmyard manure and fertilisers — ₹6,000 at planting; 20 kg farmyard manure and 0.5 kg NPK mixture a vine every year
- Insecticides and pesticides — ₹2,000 at planting
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 2.25 |
| Contingency | 0.11 |
| Total fixed capital | 2.36 |
| Working capital margin | 0.00 |
| Total project cost | 2.36 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.24 | 10.0 |
| Term loan from bank | 2.12 | 90.0 |
| Total | 2.36 | 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 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 |
| Operating profit (EBITDA) | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 |
| Depreciation | 0.35 | 0.30 | 0.26 | 0.22 | 0.18 | 0.16 | 0.13 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.23 | 0.20 | 0.16 | 0.13 | 0.09 | 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 | -3.52 | -3.44 | -3.36 | -3.28 | -3.21 | -3.15 | -3.09 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.52 | -3.44 | -3.36 | -3.28 | -3.21 | -3.15 | -3.09 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.52 | -3.44 | -3.36 | -3.28 | -3.21 | -3.15 | -3.09 |
| Depreciation | 0.35 | 0.30 | 0.26 | 0.22 | 0.18 | 0.16 | 0.13 |
| Cash accruals (PAT + depreciation) | -3.17 | -3.14 | -3.10 | -3.07 | -3.03 | -2.99 | -2.96 |
| Term loan repaid | 0.16 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.33 | -3.46 | -3.43 | -3.39 | -3.36 | -3.32 | -3.28 |
| Cash and bank | -3.33 | -6.80 | -10.23 | -13.62 | -16.97 | -20.30 | -23.58 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Reserves and surplus | -3.52 | -6.96 | -10.32 | -13.60 | -16.82 | -19.97 | -23.06 |
| Term loan outstanding | 1.96 | 1.63 | 1.31 | 0.98 | 0.65 | 0.33 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.33 | -5.09 | -8.78 | -12.39 | -15.93 | -19.41 | -22.82 |
| Net fixed assets | 2.00 | 1.70 | 1.45 | 1.23 | 1.05 | 0.89 | 0.76 |
| 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 | -3.33 | -6.80 | -10.23 | -13.62 | -16.97 | -20.30 | -23.58 |
| Total assets | -1.33 | -5.09 | -8.78 | -12.39 | -15.93 | -19.41 | -22.82 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -7.48 | -5.59 | -6.00 | -6.48 | -7.03 | -7.70 | -8.49 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -6.97 |
|---|---|
| Lowest DSCR | -8.49 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.35 | 0.30 | 0.26 | 0.22 | 0.18 | 0.16 | 0.13 |
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 | 2.12 | 0.23 | 0.16 | 1.96 |
| 2 | 1.96 | 0.20 | 0.33 | 1.63 |
| 3 | 1.63 | 0.16 | 0.33 | 1.31 |
| 4 | 1.31 | 0.13 | 0.33 | 0.98 |
| 5 | 0.98 | 0.09 | 0.33 | 0.65 |
| 6 | 0.65 | 0.06 | 0.33 | 0.33 |
| 7 | 0.33 | 0.02 | 0.33 | 0.00 |
17 Licences and registrations
- No licence is needed to grow the crop on your own farm land
- Land ownership or lease papers for the bank loan and subsidy file
- FSSAI registration if you sell packed produce under your own name
- APEDA registration and a phytosanitary certificate if you export
18 Government schemes that may apply
- NHB Capital Investment Subsidy – Commercial Horticulture & Cold Storage (Scheme 1 and Cold Storage Scheme)
19 Sources
- National Horticulture Board model bankable project — Kiwi — https://nhb.gov.in/model-project-reports/Kiwi.htm
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.