Detailed Project Report
Kiwi Ready-to-Serve Drink Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.65 L
- Term loan from bank
- ₹10.82 L
- Promoter’s contribution
- ₹1.67 L
- Subsidy
- ₹4.16 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.93 L
- Average DSCR
- -1.53
- 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
Pulping kiwi fruit, blending the pulp with sugar syrup and bottling a pasteurised ready-to-drink kiwi beverage.
| Main product or service | Kiwi Ready-to-Serve Drink Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households and young consumers
- Hotels, cafés and tourist outlets
- Retail chains
- Kirana shops and supermarkets
- Beverage distributors
- Hotels and tourist-spot stalls
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store (1,500 kg) | 1 | 6,00,000 | 6,00,000 |
| Fruit washer (100 kg/hr) | 1 | 1,50,000 | 1,50,000 |
| Pulper (100 kg/hr) | 1 | 1,00,000 | 1,00,000 |
| Sugar syrup preparation tank (100 litre) | 1 | 80,000 | 80,000 |
| Mixing / blending tank (100 litre) | 1 | 60,000 | 60,000 |
| Filter press | 1 | 60,000 | 60,000 |
| Homogeniser (100 litres/hr) | 1 | 1,80,000 | 1,80,000 |
| Pasteuriser, plate type (100 litres/hr) | 1 | 1,60,000 | 1,60,000 |
| Filling and capping machine | 1 | 1,40,000 | 1,40,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 15,86,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Ready to Serve Kiwi Drink. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Kiwi fruit — 141 kg a day at 55% capacity, ₹75 a kg; 30% recovery; store below 6°C
- Sugar — ₹35 a kg
- Bottles, caps and labels — packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.86 |
| Contingency | 0.79 |
| Total fixed capital | 16.65 |
| Working capital margin | 0.00 |
| Total project cost | 16.65 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.67 | 10.0 |
| Subsidy | 4.16 | 25.0 |
| Term loan from bank | 10.82 | 65.0 |
| Total | 16.65 | 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 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 |
| Operating profit (EBITDA) | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 |
| Depreciation | 2.50 | 2.12 | 1.80 | 1.53 | 1.30 | 1.11 | 0.94 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.17 | 1.02 | 0.83 | 0.65 | 0.47 | 0.28 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.97 | -6.43 | -5.93 | -5.48 | -5.07 | -4.69 | -4.34 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.97 | -6.43 | -5.93 | -5.48 | -5.07 | -4.69 | -4.34 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.97 | -6.43 | -5.93 | -5.48 | -5.07 | -4.69 | -4.34 |
| Depreciation | 2.50 | 2.12 | 1.80 | 1.53 | 1.30 | 1.11 | 0.94 |
| Cash accruals (PAT + depreciation) | -4.47 | -4.31 | -4.13 | -3.95 | -3.76 | -3.58 | -3.40 |
| Term loan repaid | 0.83 | 1.67 | 1.67 | 1.67 | 1.67 | 1.67 | 1.67 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.30 | -5.98 | -5.79 | -5.61 | -5.43 | -5.24 | -5.06 |
| Cash and bank | -5.30 | -11.28 | -17.07 | -22.68 | -28.11 | -33.35 | -38.41 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.83 | 5.83 | 5.83 | 5.83 | 5.83 | 5.83 | 5.83 |
| Reserves and surplus | -6.97 | -13.40 | -19.33 | -24.81 | -29.88 | -34.57 | -38.90 |
| Term loan outstanding | 9.99 | 8.33 | 6.66 | 5.00 | 3.33 | 1.67 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.85 | 0.75 | -6.84 | -13.99 | -20.72 | -27.07 | -33.07 |
| Net fixed assets | 14.16 | 12.03 | 10.23 | 8.69 | 7.39 | 6.28 | 5.34 |
| 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 | -5.30 | -11.28 | -17.07 | -22.68 | -28.11 | -33.35 | -38.41 |
| Total assets | 8.85 | 0.75 | -6.84 | -13.99 | -20.72 | -27.07 | -33.07 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.64 | -1.23 | -1.32 | -1.42 | -1.55 | -1.69 | -1.87 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.53 |
|---|---|
| Lowest DSCR | -1.87 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.50 | 2.12 | 1.80 | 1.53 | 1.30 | 1.11 | 0.94 |
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 | 10.82 | 1.17 | 0.83 | 9.99 |
| 2 | 9.99 | 1.02 | 1.67 | 8.33 |
| 3 | 8.33 | 0.83 | 1.67 | 6.66 |
| 4 | 6.66 | 0.65 | 1.67 | 5.00 |
| 5 | 5.00 | 0.47 | 1.67 | 3.33 |
| 6 | 3.33 | 0.28 | 1.67 | 1.67 |
| 7 | 1.67 | 0.10 | 1.67 | 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 — Ready to Serve Kiwi Drink — https://niftem-t.ac.in/pmfme/dpr-kiwirts.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.