Detailed Project Report
Alcoholic Drinks Bottling Plant
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.75 L
- Term loan from bank
- ₹14.18 L
- Promoter’s contribution
- ₹1.58 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.07 L
- Average DSCR
- -1.16
- 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
Wash, fill, cap, pasteurise and label bottles of beer, wine or spirits — under strict state excise control.
| Main product or service | Alcoholic Drinks Bottling Plant |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Licensed liquor wholesalers and state beverage corporations
- Licensed retail shops, bars and hotels
- State-controlled distribution (varies by state)
- Contract bottling for brand owners
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Bottle washing, brushing and rinsing machine | 1 | 0 | 0 |
| Bottle filling and capping machine | 1 | 0 | 0 |
| Tunnel pasteurisation machine (62–82°C, 3 kW) | 1 | 5 | 5 |
| Labelling machine with touch-screen control | 1 | 0 | 0 |
| Cold room (7 kW) | 1 | 5 | 5 |
| All plant and machinery together | 1 | 15,00,000 | 15,00,000 |
| Total | 15,00,010 |
Pre-filled from: PMEGP sample project report — Bottling Plant (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022, Chapter 22. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Beer, wine or spirit for bottling — from licensed breweries or distilleries; raw material ₹49.50 lakh in year 1 of the report
- Glass bottles, caps and labels — labels carry batch, lot, bottling date and expiry
- Boxes and packing material — packaging ₹1.18 lakh in year 1
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.00 |
| Contingency | 0.75 |
| Total fixed capital | 15.75 |
| Working capital margin | 0.00 |
| Total project cost | 15.75 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.58 | 10.0 |
| Term loan from bank | 14.18 | 90.0 |
| Total | 15.75 | 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 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 |
| Operating profit (EBITDA) | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 |
| Depreciation | 2.36 | 2.01 | 1.71 | 1.45 | 1.23 | 1.05 | 0.89 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.53 | 1.33 | 1.09 | 0.85 | 0.61 | 0.37 | 0.13 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.17 | -6.61 | -6.07 | -5.57 | -5.12 | -4.69 | -4.29 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.17 | -6.61 | -6.07 | -5.57 | -5.12 | -4.69 | -4.29 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.17 | -6.61 | -6.07 | -5.57 | -5.12 | -4.69 | -4.29 |
| Depreciation | 2.36 | 2.01 | 1.71 | 1.45 | 1.23 | 1.05 | 0.89 |
| Cash accruals (PAT + depreciation) | -4.81 | -4.60 | -4.36 | -4.12 | -3.88 | -3.64 | -3.40 |
| Term loan repaid | 1.09 | 2.18 | 2.18 | 2.18 | 2.18 | 2.18 | 2.18 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.90 | -6.78 | -6.54 | -6.30 | -6.06 | -5.82 | -5.58 |
| Cash and bank | -5.90 | -12.68 | -19.23 | -25.53 | -31.59 | -37.42 | -43.00 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.58 | 1.58 | 1.58 | 1.58 | 1.58 | 1.58 | 1.58 |
| Reserves and surplus | -7.17 | -13.78 | -19.85 | -25.43 | -30.54 | -35.23 | -39.53 |
| Term loan outstanding | 13.08 | 10.90 | 8.72 | 6.54 | 4.36 | 2.18 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.49 | -1.30 | -9.55 | -17.31 | -24.61 | -31.48 | -37.95 |
| Net fixed assets | 13.39 | 11.38 | 9.67 | 8.22 | 6.99 | 5.94 | 5.05 |
| 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 | -5.90 | -12.68 | -19.23 | -25.53 | -31.59 | -37.42 | -43.00 |
| Total assets | 7.49 | -1.30 | -9.55 | -17.31 | -24.61 | -31.48 | -37.95 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.25 | -0.93 | -1.00 | -1.08 | -1.17 | -1.28 | -1.42 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.16 |
|---|---|
| Lowest DSCR | -1.42 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.36 | 2.01 | 1.71 | 1.45 | 1.23 | 1.05 | 0.89 |
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 | 14.18 | 1.53 | 1.09 | 13.08 |
| 2 | 13.08 | 1.33 | 2.18 | 10.90 |
| 3 | 10.90 | 1.09 | 2.18 | 8.72 |
| 4 | 8.72 | 0.85 | 2.18 | 6.54 |
| 5 | 6.54 | 0.61 | 2.18 | 4.36 |
| 6 | 4.36 | 0.37 | 2.18 | 2.18 |
| 7 | 2.18 | 0.13 | 2.18 | 0.00 |
17 Licences and registrations
- State excise bottling licence and permits
- FSSAI licence
- State Pollution Control Board NOC
- Trade licence
- Udyam registration
- GST (for inputs; liquor itself is taxed by the state)
- BIS / ISO 22000 / HACCP certification if required
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Bottling Plant (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Bottling_Plant_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 22 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0422_2022e.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.