Detailed Project Report
Roasted Makhana Snacks
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹35.70 L
- Term loan from bank
- ₹23.21 L
- Promoter’s contribution
- ₹3.57 L
- Subsidy
- ₹8.93 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-9.43 L
- Average DSCR
- -0.82
- 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
Roast, flavour and nitrogen-pack makhana (fox nut) as a ready-to-eat healthy snack.
| Main product or service | Roasted Makhana Snacks |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Supermarkets and modern retail
- Dry-fruit and grocery stores
- Cafés, airlines and corporate pantries
- Online shoppers and exporters
- Distributors and modern-trade chains
- Online marketplaces and own website
- Export buyers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Three-layer roaster (12+1 kW) with accessories | 1 | 6,00,000 | 6,00,000 |
| Vibrator with hopper | 1 | 1,00,000 | 1,00,000 |
| Conveyor | 1 | 1,00,000 | 1,00,000 |
| Seasoning tank (200 L) | 1 | 1,50,000 | 1,50,000 |
| Seasoning drum | 1 | 2,25,000 | 2,25,000 |
| Multi-head packing machine with table and accessories | 1 | 15,00,000 | 15,00,000 |
| Nitrogen plant (8 NM³) | 1 | 3,50,000 | 3,50,000 |
| Air dryer cum compressor (40 CFM) | 1 | 1,50,000 | 1,50,000 |
| De-humidifier | 1 | 1,75,000 | 1,75,000 |
| Other machines and equipment (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 34,00,000 |
Pre-filled from: PMEGP sample project report — Makhana Snacks (prepared by Udyami/Samadhan); DGFT – ITC(HS) Classification of Export and Import Items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Popped makhana (fox nut) — 60 MT a year at ₹4,00,000 per MT at full capacity
- Seasoning / flavour — 8 MT at ₹1,50,000 per MT
- Edible oil — 10 MT at ₹80,000 per MT
- Packing material (metallised pouches, cans, tins) — ₹5.00 lakh a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 34.00 |
| Contingency | 1.70 |
| Total fixed capital | 35.70 |
| Working capital margin | 0.00 |
| Total project cost | 35.70 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.57 | 10.0 |
| Subsidy | 8.93 | 25.0 |
| Term loan from bank | 23.21 | 65.0 |
| Total | 35.70 | 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 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 |
| Insurance | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Total cost of operations | 3.77 | 3.77 | 3.77 | 3.77 | 3.77 | 3.77 | 3.77 |
| Operating profit (EBITDA) | -3.77 | -3.77 | -3.77 | -3.77 | -3.77 | -3.77 | -3.77 |
| Depreciation | 5.36 | 4.55 | 3.87 | 3.29 | 2.80 | 2.38 | 2.02 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.51 | 2.18 | 1.78 | 1.39 | 1.00 | 0.61 | 0.21 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -11.64 | -10.50 | -9.43 | -8.45 | -7.57 | -6.75 | -6.00 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -11.64 | -10.50 | -9.43 | -8.45 | -7.57 | -6.75 | -6.00 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -11.64 | -10.50 | -9.43 | -8.45 | -7.57 | -6.75 | -6.00 |
| Depreciation | 5.36 | 4.55 | 3.87 | 3.29 | 2.80 | 2.38 | 2.02 |
| Cash accruals (PAT + depreciation) | -6.28 | -5.95 | -5.56 | -5.16 | -4.77 | -4.38 | -3.99 |
| Term loan repaid | 1.79 | 3.57 | 3.57 | 3.57 | 3.57 | 3.57 | 3.57 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.07 | -9.52 | -9.13 | -8.73 | -8.34 | -7.95 | -7.56 |
| Cash and bank | -8.07 | -17.59 | -26.71 | -35.45 | -43.79 | -51.74 | -59.29 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 12.50 | 12.50 | 12.50 | 12.50 | 12.50 | 12.50 | 12.50 |
| Reserves and surplus | -11.64 | -22.14 | -31.56 | -40.02 | -47.58 | -54.34 | -60.34 |
| Term loan outstanding | 21.42 | 17.85 | 14.28 | 10.71 | 7.14 | 3.57 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 22.28 | 8.21 | -4.79 | -16.81 | -27.95 | -38.27 | -47.85 |
| Net fixed assets | 30.35 | 25.79 | 21.92 | 18.64 | 15.84 | 13.46 | 11.44 |
| 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 | -8.07 | -17.59 | -26.71 | -35.45 | -43.79 | -51.74 | -59.29 |
| Total assets | 22.28 | 8.21 | -4.79 | -16.81 | -27.95 | -38.27 | -47.85 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.88 | -0.66 | -0.70 | -0.76 | -0.83 | -0.90 | -1.00 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.82 |
|---|---|
| Lowest DSCR | -1.00 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.36 | 4.55 | 3.87 | 3.29 | 2.80 | 2.38 | 2.02 |
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 | 23.21 | 2.51 | 1.79 | 21.42 |
| 2 | 21.42 | 2.18 | 3.57 | 17.85 |
| 3 | 17.85 | 1.78 | 3.57 | 14.28 |
| 4 | 14.28 | 1.39 | 3.57 | 10.71 |
| 5 | 10.71 | 1.00 | 3.57 | 7.14 |
| 6 | 7.14 | 0.61 | 3.57 | 3.57 |
| 7 | 3.57 | 0.21 | 3.57 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration (by turnover)
- Udyam registration
- GST
- NOC from the State Pollution Control Board
- Trademark for your brand
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- PMEGP sample project report — Makhana Snacks (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Makhana_Snacks_%28_Samadhan_Projects_%29.pdf
- DGFT – ITC(HS) Classification of Export and Import Items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
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.