Detailed Project Report
Millet-Based Food Products (Cookies) Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.39 L
- Term loan from bank
- ₹8.05 L
- Promoter’s contribution
- ₹1.24 L
- Subsidy
- ₹3.10 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.15 L
- Average DSCR
- -1.99
- 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
Grind millets and bake them into cookies and ready-to-eat snacks for health-conscious buyers.
| Main product or service | Millet-Based Food Products (Cookies) Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Health-conscious families
- Schools, offices and institutions
- Health-food and organic stores
- Retail shops and supermarkets
- Online marketplaces
- Institutional supply
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Grinding machine | 1 | 2,75,000 | 2,75,000 |
| Vibrating screen | 1 | 55,000 | 55,000 |
| Pressing machine with dies (× 2) | 1 | 2,60,000 | 2,60,000 |
| Oil-fired kiln | 1 | 4,10,000 | 4,10,000 |
| Semi-automatic packing machine | 1 | 65,000 | 65,000 |
| Metal cylinders for printing pouches (× 20) | 1 | 1,00,000 | 1,00,000 |
| Weighing machine | 1 | 15,000 | 15,000 |
| Total | 11,80,000 |
Pre-filled from: PMEGP sample project report — Millet based food Products (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
- Millets, sugar, nuts, cashews, organic seeds, roots, food preservatives and colours — 62 tonnes a year at full capacity, ₹1,00,000 a tonne (combined)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.80 |
| Contingency | 0.59 |
| Total fixed capital | 12.39 |
| Working capital margin | 0.00 |
| Total project cost | 12.39 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.24 | 10.0 |
| Subsidy | 3.10 | 25.0 |
| Term loan from bank | 8.05 | 65.0 |
| Total | 12.39 | 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 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.19 | 3.19 | 3.19 | 3.19 | 3.19 | 3.19 | 3.19 |
| Operating profit (EBITDA) | -3.19 | -3.19 | -3.19 | -3.19 | -3.19 | -3.19 | -3.19 |
| Depreciation | 1.86 | 1.58 | 1.34 | 1.14 | 0.97 | 0.82 | 0.70 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.87 | 0.76 | 0.62 | 0.48 | 0.35 | 0.21 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.92 | -5.52 | -5.15 | -4.81 | -4.51 | -4.22 | -3.96 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.92 | -5.52 | -5.15 | -4.81 | -4.51 | -4.22 | -3.96 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.92 | -5.52 | -5.15 | -4.81 | -4.51 | -4.22 | -3.96 |
| Depreciation | 1.86 | 1.58 | 1.34 | 1.14 | 0.97 | 0.82 | 0.70 |
| Cash accruals (PAT + depreciation) | -4.06 | -3.95 | -3.81 | -3.67 | -3.54 | -3.40 | -3.26 |
| Term loan repaid | 0.62 | 1.24 | 1.24 | 1.24 | 1.24 | 1.24 | 1.24 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.68 | -5.18 | -5.05 | -4.91 | -4.78 | -4.64 | -4.50 |
| Cash and bank | -4.68 | -9.86 | -14.91 | -19.82 | -24.60 | -29.24 | -33.74 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.34 | 4.34 | 4.34 | 4.34 | 4.34 | 4.34 | 4.34 |
| Reserves and surplus | -5.92 | -11.44 | -16.60 | -21.41 | -25.92 | -30.14 | -34.11 |
| Term loan outstanding | 7.43 | 6.20 | 4.96 | 3.72 | 2.48 | 1.24 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.85 | -0.91 | -7.30 | -13.36 | -19.10 | -24.57 | -29.77 |
| Net fixed assets | 10.53 | 8.95 | 7.61 | 6.47 | 5.50 | 4.67 | 3.97 |
| 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 | -4.68 | -9.86 | -14.91 | -19.82 | -24.60 | -29.24 | -33.74 |
| Total assets | 5.85 | -0.91 | -7.30 | -13.36 | -19.10 | -24.57 | -29.77 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.14 | -1.60 | -1.72 | -1.85 | -2.01 | -2.20 | -2.43 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.99 |
|---|---|
| Lowest DSCR | -2.43 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.86 | 1.58 | 1.34 | 1.14 | 0.97 | 0.82 | 0.70 |
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 | 8.05 | 0.87 | 0.62 | 7.43 |
| 2 | 7.43 | 0.76 | 1.24 | 6.20 |
| 3 | 6.20 | 0.62 | 1.24 | 4.96 |
| 4 | 4.96 | 0.48 | 1.24 | 3.72 |
| 5 | 3.72 | 0.35 | 1.24 | 2.48 |
| 6 | 2.48 | 0.21 | 1.24 | 1.24 |
| 7 | 1.24 | 0.07 | 1.24 | 0.00 |
17 Licences and registrations
- FSSAI licence
- GST registration
- Udyam registration
- State pollution control board NOC
- Trademark for your brand (if needed)
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)
19 Sources
- PMEGP sample project report — Millet based food Products (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Millet_based_food_Products_%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.