Detailed Project Report
Mango Kernel Oil (Mango Butter)
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹7.35 L
- Term loan from bank
- ₹4.78 L
- Promoter’s contribution
- ₹0.74 L
- Subsidy
- ₹1.84 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.23 L
- Average DSCR
- -3.23
- 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
Press oil and fat from mango kernels thrown away by pulp units, for soap and cosmetic makers.
| Main product or service | Mango Kernel Oil (Mango Butter) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Soap makers
- Cosmetic and skin-care makers (creams, lotions, balms)
- Hair-care makers
- Chocolate makers using cocoa-butter substitutes
- Direct supply to manufacturers
- Specialty-oil traders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Plant & machinery (not itemised in the profile) (× 1 set) | 1 | 7,00,000 | 7,00,000 |
| Total | 7,00,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Mango Kernel Oil; World Customs Organization – HS Nomenclature 2022, Chapter 15. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Mango stones / kernels — waste from mango pulp, juice and jam units; kernels hold about 7–12% oil
- Solvent (hexane) — only if solvent extraction is used; the profile also describes hydraulic pressing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 7.00 |
| Contingency | 0.35 |
| Total fixed capital | 7.35 |
| Working capital margin | 0.00 |
| Total project cost | 7.35 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.74 | 10.0 |
| Subsidy | 1.84 | 25.0 |
| Term loan from bank | 4.78 | 65.0 |
| Total | 7.35 | 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 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 |
| Operating profit (EBITDA) | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 |
| Depreciation | 1.10 | 0.94 | 0.80 | 0.68 | 0.58 | 0.49 | 0.42 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.52 | 0.45 | 0.37 | 0.29 | 0.21 | 0.12 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.68 | -4.45 | -4.23 | -4.03 | -3.84 | -3.68 | -3.52 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.68 | -4.45 | -4.23 | -4.03 | -3.84 | -3.68 | -3.52 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.68 | -4.45 | -4.23 | -4.03 | -3.84 | -3.68 | -3.52 |
| Depreciation | 1.10 | 0.94 | 0.80 | 0.68 | 0.58 | 0.49 | 0.42 |
| Cash accruals (PAT + depreciation) | -3.58 | -3.51 | -3.43 | -3.35 | -3.27 | -3.19 | -3.11 |
| Term loan repaid | 0.37 | 0.74 | 0.74 | 0.74 | 0.74 | 0.74 | 0.74 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.95 | -4.25 | -4.17 | -4.09 | -4.00 | -3.92 | -3.84 |
| Cash and bank | -3.95 | -8.20 | -12.36 | -16.45 | -20.45 | -24.37 | -28.22 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.57 | 2.57 | 2.57 | 2.57 | 2.57 | 2.57 | 2.57 |
| Reserves and surplus | -4.68 | -9.13 | -13.36 | -17.39 | -21.23 | -24.91 | -28.43 |
| Term loan outstanding | 4.41 | 3.68 | 2.94 | 2.21 | 1.47 | 0.74 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 2.30 | -2.88 | -7.85 | -12.61 | -17.19 | -21.60 | -25.86 |
| Net fixed assets | 6.25 | 5.31 | 4.51 | 3.84 | 3.26 | 2.77 | 2.36 |
| 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 | -3.95 | -8.20 | -12.36 | -16.45 | -20.45 | -24.37 | -28.22 |
| Total assets | 2.30 | -2.88 | -7.85 | -12.61 | -17.19 | -21.60 | -25.86 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.46 | -2.59 | -2.78 | -3.00 | -3.26 | -3.56 | -3.93 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.23 |
|---|---|
| Lowest DSCR | -3.93 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.10 | 0.94 | 0.80 | 0.68 | 0.58 | 0.49 | 0.42 |
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 | 4.78 | 0.52 | 0.37 | 4.41 |
| 2 | 4.41 | 0.45 | 0.74 | 3.68 |
| 3 | 3.68 | 0.37 | 0.74 | 2.94 |
| 4 | 2.94 | 0.29 | 0.74 | 2.21 |
| 5 | 2.21 | 0.21 | 0.74 | 1.47 |
| 6 | 1.47 | 0.12 | 0.74 | 0.74 |
| 7 | 0.74 | 0.04 | 0.74 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- State Pollution Control Board consent
- FSSAI if sold as a food fat
18 Government schemes that may apply
- 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)
- Stand-Up India
19 Sources
- SIDBI Stand-Up Mitra project profile — Mango Kernel Oil — https://www.standupmitra.in/Default/ViewFile/?id=1521222924101_Mango%20Kernel%20Oil.docx&path=ProjectProfile
- World Customs Organization – HS Nomenclature 2022, Chapter 15 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0315_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.