Detailed Project Report
Mango Pulp Processing
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹23.33 L
- Term loan from bank
- ₹15.16 L
- Promoter’s contribution
- ₹2.33 L
- Subsidy
- ₹5.83 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.16 L
- Average DSCR
- -1.15
- 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, crush, pulp and heat-treat ripe mangoes into pulp for juice, dairy and sweet makers.
| Main product or service | Mango Pulp Processing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Juice, drink and nectar makers
- Ice-cream and dairy units (milkshakes)
- Jam and sweet makers
- Hotels and caterers
- Exporters
- Direct B2B supply
- Export through merchant exporters
- Food-service distributors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fruit washing machine | 1 | 4,86,000 | 4,86,000 |
| Sorting conveyor | 1 | 1,80,000 | 1,80,000 |
| Working table | 1 | 1,12,500 | 1,12,500 |
| Screw feeder | 1 | 2,70,000 | 2,70,000 |
| Fruit crusher | 1 | 36,000 | 36,000 |
| Pulp collection tank | 1 | 36,000 | 36,000 |
| Transfer pump | 1 | 81,000 | 81,000 |
| Steam-jacketed kettle | 1 | 90,000 | 90,000 |
| Twin pulper | 1 | 2,25,000 | 2,25,000 |
| Filling tank | 1 | 75,000 | 75,000 |
| Steam boiler | 1 | 6,30,000 | 6,30,000 |
| Total | 22,21,500 |
Pre-filled from: PMEGP sample project report — Mango Pulp (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
- Ripe mangoes (Alphonso, Totapuri, Kesar) — ₹50–60 a kg; 5,76,000 kg a year needed at full capacity
- Packing (cans or aseptic bags) — packaging ₹6.37 lakh in year 1
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 22.22 |
| Contingency | 1.11 |
| Total fixed capital | 23.33 |
| Working capital margin | 0.00 |
| Total project cost | 23.33 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.33 | 10.0 |
| Subsidy | 5.83 | 25.0 |
| Term loan from bank | 15.16 | 65.0 |
| Total | 23.33 | 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 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 |
| Insurance | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Total cost of operations | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 |
| Operating profit (EBITDA) | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 |
| Depreciation | 3.50 | 2.97 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.64 | 1.42 | 1.17 | 0.91 | 0.65 | 0.40 | 0.14 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.60 | -7.86 | -7.16 | -6.52 | -5.94 | -5.41 | -4.92 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.60 | -7.86 | -7.16 | -6.52 | -5.94 | -5.41 | -4.92 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.60 | -7.86 | -7.16 | -6.52 | -5.94 | -5.41 | -4.92 |
| Depreciation | 3.50 | 2.97 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
| Cash accruals (PAT + depreciation) | -5.10 | -4.89 | -4.63 | -4.37 | -4.12 | -3.86 | -3.60 |
| Term loan repaid | 1.17 | 2.33 | 2.33 | 2.33 | 2.33 | 2.33 | 2.33 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.27 | -7.22 | -6.96 | -6.70 | -6.45 | -6.19 | -5.93 |
| Cash and bank | -6.27 | -13.49 | -20.45 | -27.15 | -33.60 | -39.79 | -45.73 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 8.16 | 8.16 | 8.16 | 8.16 | 8.16 | 8.16 | 8.16 |
| Reserves and surplus | -8.60 | -16.46 | -23.62 | -30.14 | -36.08 | -41.49 | -46.41 |
| Term loan outstanding | 14.00 | 11.66 | 9.33 | 7.00 | 4.67 | 2.33 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 13.56 | 3.36 | -6.12 | -14.98 | -23.25 | -31.00 | -38.25 |
| Net fixed assets | 19.83 | 16.85 | 14.32 | 12.18 | 10.35 | 8.80 | 7.48 |
| 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 | -6.27 | -13.49 | -20.45 | -27.15 | -33.60 | -39.79 | -45.73 |
| Total assets | 13.56 | 3.36 | -6.12 | -14.98 | -23.25 | -31.00 | -38.25 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.23 | -0.92 | -0.99 | -1.07 | -1.16 | -1.27 | -1.40 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.15 |
|---|---|
| Lowest DSCR | -1.40 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.50 | 2.97 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
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 | 15.16 | 1.64 | 1.17 | 14.00 |
| 2 | 14.00 | 1.42 | 2.33 | 11.66 |
| 3 | 11.66 | 1.17 | 2.33 | 9.33 |
| 4 | 9.33 | 0.91 | 2.33 | 7.00 |
| 5 | 7.00 | 0.65 | 2.33 | 4.67 |
| 6 | 4.67 | 0.40 | 2.33 | 2.33 |
| 7 | 2.33 | 0.14 | 2.33 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration (by turnover)
- Udyam registration
- GST
- Fire/pollution registration as required (the report lists it)
- Boiler registration under the Boilers Act
- Trademark (optional)
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
- Agriculture Infrastructure Fund (AIF)
19 Sources
- PMEGP sample project report — Mango Pulp (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Mango_Pulp_%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.