Detailed Project Report
Mango Ready-to-Serve Drink
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹19.54 L
- Term loan from bank
- ₹12.70 L
- Promoter’s contribution
- ₹1.95 L
- Subsidy
- ₹4.89 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.46 L
- Average DSCR
- -1.33
- 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
Pulping ripe mangoes, blending the pulp with sugar syrup and water, pasteurising and bottling a ready-to-drink mango beverage.
| Main product or service | Mango Ready-to-Serve Drink |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Kirana shops, pan shops and bakeries
- School and office canteens, dhabas and caterers
- Supermarkets
- Area distributors with delivery vans
- Direct supply for weddings and events
- Local wholesalers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store (1,500 kg) | 1 | 6,00,000 | 6,00,000 |
| Mango washer (100 kg/hr) | 1 | 1,50,000 | 1,50,000 |
| Mango pulper (100 kg/hr) | 1 | 1,20,000 | 1,20,000 |
| Feed pump | 1 | 25,000 | 25,000 |
| Sugar syrup preparation tank (100 litres) | 1 | 1,00,000 | 1,00,000 |
| Mixing/blending tank (100 litres) | 1 | 80,000 | 80,000 |
| Filter press (100 litres) | 1 | 70,000 | 70,000 |
| Homogeniser (100 litres/hr) | 1 | 2,30,000 | 2,30,000 |
| Pasteuriser, plate heat exchanger (100 litres/hr) | 1 | 1,60,000 | 1,60,000 |
| Filling and capping machine | 1 | 2,70,000 | 2,70,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 18,61,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Mango RTS. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ripe mangoes — ₹30 a kg in the DPR; 50% pulp recovery
- Sugar — ₹35 a kg in the DPR
- Bottles, caps and labels — packaging ₹9.90 L in year 2 in the DPR
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 18.61 |
| Contingency | 0.93 |
| Total fixed capital | 19.54 |
| Working capital margin | 0.00 |
| Total project cost | 19.54 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.95 | 10.0 |
| Subsidy | 4.89 | 25.0 |
| Term loan from bank | 12.70 | 65.0 |
| Total | 19.54 | 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 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.37 | 3.37 | 3.37 | 3.37 | 3.37 | 3.37 | 3.37 |
| Operating profit (EBITDA) | -3.37 | -3.37 | -3.37 | -3.37 | -3.37 | -3.37 | -3.37 |
| Depreciation | 2.93 | 2.49 | 2.12 | 1.80 | 1.53 | 1.30 | 1.11 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.37 | 1.19 | 0.98 | 0.76 | 0.55 | 0.33 | 0.12 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.67 | -7.05 | -6.46 | -5.93 | -5.44 | -5.00 | -4.59 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.67 | -7.05 | -6.46 | -5.93 | -5.44 | -5.00 | -4.59 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.67 | -7.05 | -6.46 | -5.93 | -5.44 | -5.00 | -4.59 |
| Depreciation | 2.93 | 2.49 | 2.12 | 1.80 | 1.53 | 1.30 | 1.11 |
| Cash accruals (PAT + depreciation) | -4.74 | -4.56 | -4.34 | -4.13 | -3.91 | -3.70 | -3.48 |
| Term loan repaid | 0.98 | 1.95 | 1.95 | 1.95 | 1.95 | 1.95 | 1.95 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.72 | -6.51 | -6.30 | -6.08 | -5.87 | -5.65 | -5.44 |
| Cash and bank | -5.72 | -12.23 | -18.53 | -24.62 | -30.49 | -36.14 | -41.58 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.84 | 6.84 | 6.84 | 6.84 | 6.84 | 6.84 | 6.84 |
| Reserves and surplus | -7.67 | -14.73 | -21.19 | -27.12 | -32.56 | -37.56 | -42.15 |
| Term loan outstanding | 11.72 | 9.77 | 7.82 | 5.86 | 3.91 | 1.95 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.89 | 1.88 | -6.53 | -14.42 | -21.82 | -28.77 | -35.31 |
| Net fixed assets | 16.61 | 14.12 | 12.00 | 10.20 | 8.67 | 7.37 | 6.26 |
| 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 | -5.72 | -12.23 | -18.53 | -24.62 | -30.49 | -36.14 | -41.58 |
| Total assets | 10.89 | 1.88 | -6.53 | -14.42 | -21.82 | -28.77 | -35.31 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.43 | -1.07 | -1.15 | -1.24 | -1.35 | -1.47 | -1.63 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.33 |
|---|---|
| Lowest DSCR | -1.63 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.93 | 2.49 | 2.12 | 1.80 | 1.53 | 1.30 | 1.11 |
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 | 12.70 | 1.37 | 0.98 | 11.72 |
| 2 | 11.72 | 1.19 | 1.95 | 9.77 |
| 3 | 9.77 | 0.98 | 1.95 | 7.82 |
| 4 | 7.82 | 0.76 | 1.95 | 5.86 |
| 5 | 5.86 | 0.55 | 1.95 | 3.91 |
| 6 | 3.91 | 0.33 | 1.95 | 1.95 |
| 7 | 1.95 | 0.12 | 1.95 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Trade licence or factory permission from the local body
- Legal Metrology registration for packaged goods
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- 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)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Mango RTS — https://niftem-t.ac.in/pmfme/dpr-mangorte.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.