Detailed Project Report
Large Cardamom (Badi Elaichi) Powder Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.95 L
- Term loan from bank
- ₹8.42 L
- Promoter’s contribution
- ₹1.29 L
- Subsidy
- ₹3.24 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.25 L
- Average DSCR
- -1.92
- 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
Drying large cardamom capsules, breaking the pods, grinding the seeds and packing the powder in sealed pouches.
| Main product or service | Large Cardamom (Badi Elaichi) Powder Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Masala and spice-blend makers
- Wholesale spice traders
- Hotels, caterers and households
- Spice wholesalers and mandis
- Direct supply to masala makers
- Retail packs through kirana shops and online
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold room (5,000 kg) | 1 | 6,00,000 | 6,00,000 |
| Tray heater (200 kg per batch) | 1 | 2,90,000 | 2,90,000 |
| Pod breaker-cum-peeler (50 kg per hour) | 1 | 1,10,000 | 1,10,000 |
| Pulveriser | 1 | 1,40,000 | 1,40,000 |
| Continuous sealing machine | 1 | 25,000 | 25,000 |
| Batch coding machine | 1 | 12,000 | 12,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 12,33,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Large Cardamom Powder. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Large cardamom capsules — 270 kg a day at 55% capacity, ₹150 a kg in the report; 22.4% recovery
- Pouches and cartons — packaging ₹1.98 L in year 2
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.33 |
| Contingency | 0.62 |
| Total fixed capital | 12.95 |
| Working capital margin | 0.00 |
| Total project cost | 12.95 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.29 | 10.0 |
| Subsidy | 3.24 | 25.0 |
| Term loan from bank | 8.42 | 65.0 |
| Total | 12.95 | 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 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 |
| Operating profit (EBITDA) | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 |
| Depreciation | 1.94 | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.91 | 0.79 | 0.65 | 0.50 | 0.36 | 0.22 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.06 | -5.64 | -5.25 | -4.90 | -4.58 | -4.28 | -4.01 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.06 | -5.64 | -5.25 | -4.90 | -4.58 | -4.28 | -4.01 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.06 | -5.64 | -5.25 | -4.90 | -4.58 | -4.28 | -4.01 |
| Depreciation | 1.94 | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 |
| Cash accruals (PAT + depreciation) | -4.11 | -3.99 | -3.85 | -3.71 | -3.57 | -3.42 | -3.28 |
| Term loan repaid | 0.65 | 1.29 | 1.29 | 1.29 | 1.29 | 1.29 | 1.29 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.76 | -5.29 | -5.15 | -5.00 | -4.86 | -4.72 | -4.58 |
| Cash and bank | -4.76 | -10.05 | -15.19 | -20.20 | -25.06 | -29.78 | -34.35 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.53 | 4.53 | 4.53 | 4.53 | 4.53 | 4.53 | 4.53 |
| Reserves and surplus | -6.06 | -11.70 | -16.95 | -21.85 | -26.43 | -30.72 | -34.73 |
| Term loan outstanding | 7.77 | 6.47 | 5.18 | 3.88 | 2.59 | 1.29 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.24 | -0.70 | -7.24 | -13.44 | -19.31 | -24.89 | -30.20 |
| Net fixed assets | 11.00 | 9.35 | 7.95 | 6.76 | 5.74 | 4.88 | 4.15 |
| 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 | -4.76 | -10.05 | -15.19 | -20.20 | -25.06 | -29.78 | -34.35 |
| Total assets | 6.24 | -0.70 | -7.24 | -13.44 | -19.31 | -24.89 | -30.20 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.06 | -1.54 | -1.65 | -1.78 | -1.93 | -2.12 | -2.34 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.92 |
|---|---|
| Lowest DSCR | -2.34 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.94 | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 |
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 | 8.42 | 0.91 | 0.65 | 7.77 |
| 2 | 7.77 | 0.79 | 1.29 | 6.47 |
| 3 | 6.47 | 0.65 | 1.29 | 5.18 |
| 4 | 5.18 | 0.50 | 1.29 | 3.88 |
| 5 | 3.88 | 0.36 | 1.29 | 2.59 |
| 6 | 2.59 | 0.22 | 1.29 | 1.29 |
| 7 | 1.29 | 0.08 | 1.29 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence
- Spices Board registration (CRES) if you export
- 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)
- 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 — Large Cardamom Powder — https://niftem-t.ac.in/pmfme/dpr-lcpowder.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.