Detailed Project Report
Live Fish Vending Centre
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹47.25 L
- Term loan from bank
- ₹42.53 L
- Promoter’s contribution
- ₹4.73 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-12.45 L
- Average DSCR
- -0.48
- 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
An outlet with aerated tanks that keeps fish alive and sells them live to customers.
| Main product or service | Live Fish Vending Centre |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households that prefer live fish
- Restaurants and caterers
- Counter sale at the centre
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Live fish vending centre, complete unit | 1 | 20,00,000 | 20,00,000 |
| Live fish vending centre (Andhra Pradesh) | 1 | 25,00,000 | 25,00,000 |
| Total | 45,00,000 |
Pre-filled from: Department of Fisheries, Government of West Bengal — PMMSY list of beneficiary-oriented schemes (unit costs); NABARD Andhra Pradesh Regional Office — A Comprehensive Guide of Unit Costs on Investment in Agriculture and Allied Sectors 2025-26. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Live table-size fish — from nearby ponds and fish farms
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 45.00 |
| Contingency | 2.25 |
| Total fixed capital | 47.25 |
| Working capital margin | 0.00 |
| Total project cost | 47.25 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 4.73 | 10.0 |
| Term loan from bank | 42.53 | 90.0 |
| Total | 47.25 | 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 | 0.95 | 0.95 | 0.95 | 0.95 | 0.95 | 0.95 | 0.95 |
| Insurance | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Total cost of operations | 4.06 | 4.06 | 4.06 | 4.06 | 4.06 | 4.06 | 4.06 |
| Operating profit (EBITDA) | -4.06 | -4.06 | -4.06 | -4.06 | -4.06 | -4.06 | -4.06 |
| Depreciation | 7.09 | 6.02 | 5.12 | 4.35 | 3.70 | 3.14 | 2.67 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 4.60 | 3.99 | 3.27 | 2.55 | 1.83 | 1.11 | 0.39 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -15.75 | -14.07 | -12.45 | -10.96 | -9.59 | -8.32 | -7.12 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -15.75 | -14.07 | -12.45 | -10.96 | -9.59 | -8.32 | -7.12 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -15.75 | -14.07 | -12.45 | -10.96 | -9.59 | -8.32 | -7.12 |
| Depreciation | 7.09 | 6.02 | 5.12 | 4.35 | 3.70 | 3.14 | 2.67 |
| Cash accruals (PAT + depreciation) | -8.66 | -8.05 | -7.33 | -6.61 | -5.89 | -5.17 | -4.45 |
| Term loan repaid | 3.27 | 6.54 | 6.54 | 6.54 | 6.54 | 6.54 | 6.54 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -11.94 | -14.59 | -13.87 | -13.15 | -12.43 | -11.71 | -10.99 |
| Cash and bank | -11.94 | -26.53 | -40.40 | -53.55 | -65.98 | -77.70 | -88.69 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.73 | 4.73 | 4.73 | 4.73 | 4.73 | 4.73 | 4.73 |
| Reserves and surplus | -15.75 | -29.83 | -42.28 | -53.24 | -62.83 | -71.14 | -78.27 |
| Term loan outstanding | 39.25 | 32.71 | 26.17 | 19.63 | 13.08 | 6.54 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 28.23 | 7.61 | -11.38 | -28.89 | -45.02 | -59.88 | -73.54 |
| Net fixed assets | 40.16 | 34.14 | 29.02 | 24.66 | 20.97 | 17.82 | 15.15 |
| 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 | -11.94 | -26.53 | -40.40 | -53.55 | -65.98 | -77.70 | -88.69 |
| Total assets | 28.23 | 7.61 | -11.38 | -28.89 | -45.02 | -59.88 | -73.54 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.52 | -0.39 | -0.41 | -0.45 | -0.49 | -0.53 | -0.59 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.48 |
|---|---|
| Lowest DSCR | -0.59 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 7.09 | 6.02 | 5.12 | 4.35 | 3.70 | 3.14 | 2.67 |
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 | 42.53 | 4.60 | 3.27 | 39.25 |
| 2 | 39.25 | 3.99 | 6.54 | 32.71 |
| 3 | 32.71 | 3.27 | 6.54 | 26.17 |
| 4 | 26.17 | 2.55 | 6.54 | 19.63 |
| 5 | 19.63 | 1.83 | 6.54 | 13.08 |
| 6 | 13.08 | 1.11 | 6.54 | 6.54 |
| 7 | 6.54 | 0.39 | 6.54 | 0.00 |
17 Licences and registrations
- Udyam registration
- FSSAI registration or licence
- Trade licence / Shop and Establishment registration
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Department of Fisheries, Government of West Bengal — PMMSY list of beneficiary-oriented schemes (unit costs) — https://wbfisheries.wb.gov.in/official/pdf_upload_file/58091877_2023-05-29_Beneficiar-Oriented-Schemes.pdf
- NABARD Andhra Pradesh Regional Office — A Comprehensive Guide of Unit Costs on Investment in Agriculture and Allied Sectors 2025-26 — https://www.nabard.org/auth/writereaddata/tender/pub_2409250327511846.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.