Detailed Project Report
Moth Bean Namkeen (Ready-to-Eat Moth Snacks) Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹28.04 L
- Term loan from bank
- ₹18.22 L
- Promoter’s contribution
- ₹2.80 L
- Subsidy
- ₹7.01 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.02 L
- Average DSCR
- -0.99
- 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
Fry cleaned moth beans and besan bhujia, mix them with spices and pack the namkeen in pouches.
| Main product or service | Moth Bean Namkeen (Ready-to-Eat Moth Snacks) Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households, through kirana shops
- Tea stalls, sweet shops and caterers
- Buyers of snacks for parties, picnics and gatherings
- Distributors and wholesalers
- Direct supply to retail shops
- Local vendors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Vibrating screen separator | 1 | 1,20,000 | 1,20,000 |
| Planetary mixer | 1 | 3,00,000 | 3,00,000 |
| Namkeen extruder | 1 | 1,00,000 | 1,00,000 |
| Frying machine | 1 | 14,00,000 | 14,00,000 |
| Hot air dryer | 1 | 1,50,000 | 1,50,000 |
| Paddle mixer | 1 | 1,30,000 | 1,30,000 |
| Magnetic separator | 1 | 40,000 | 40,000 |
| Packaging machine | 1 | 2,80,000 | 2,80,000 |
| Material handling and other equipment (bins, trolley, weighing machine) | 1 | 1,50,000 | 1,50,000 |
| Total | 26,70,000 |
Pre-filled from: NIFTEM-K PMFME model DPR — Moth Beans Processing Unit (RTE Moth Snacks). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Moth beans — the main raw material; Rajasthan is the major growing State
- Frying oil
- Besan (gram flour) — kneaded and extruded into bhujia
- Dry fruits, seasoning and other whole grains
- Preservatives — used in small amounts
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 26.70 |
| Contingency | 1.34 |
| Total fixed capital | 28.04 |
| Working capital margin | 0.00 |
| Total project cost | 28.04 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.80 | 10.0 |
| Subsidy | 7.01 | 25.0 |
| Term loan from bank | 18.22 | 65.0 |
| Total | 28.04 | 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 | 0.56 | 0.56 | 0.56 | 0.56 | 0.56 | 0.56 | 0.56 |
| Insurance | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Total cost of operations | 3.58 | 3.58 | 3.58 | 3.58 | 3.58 | 3.58 | 3.58 |
| Operating profit (EBITDA) | -3.58 | -3.58 | -3.58 | -3.58 | -3.58 | -3.58 | -3.58 |
| Depreciation | 4.21 | 3.57 | 3.04 | 2.58 | 2.20 | 1.87 | 1.59 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.97 | 1.71 | 1.40 | 1.09 | 0.78 | 0.48 | 0.17 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -9.76 | -8.86 | -8.02 | -7.26 | -6.56 | -5.92 | -5.33 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -9.76 | -8.86 | -8.02 | -7.26 | -6.56 | -5.92 | -5.33 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -9.76 | -8.86 | -8.02 | -7.26 | -6.56 | -5.92 | -5.33 |
| Depreciation | 4.21 | 3.57 | 3.04 | 2.58 | 2.20 | 1.87 | 1.59 |
| Cash accruals (PAT + depreciation) | -5.55 | -5.29 | -4.98 | -4.67 | -4.36 | -4.06 | -3.75 |
| Term loan repaid | 1.40 | 2.80 | 2.80 | 2.80 | 2.80 | 2.80 | 2.80 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.96 | -8.09 | -7.78 | -7.48 | -7.17 | -6.86 | -6.55 |
| Cash and bank | -6.96 | -15.05 | -22.83 | -30.31 | -37.48 | -44.34 | -50.89 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 9.81 | 9.81 | 9.81 | 9.81 | 9.81 | 9.81 | 9.81 |
| Reserves and surplus | -9.76 | -18.62 | -26.64 | -33.90 | -40.46 | -46.38 | -51.71 |
| Term loan outstanding | 16.82 | 14.02 | 11.21 | 8.41 | 5.61 | 2.80 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 16.87 | 5.21 | -5.62 | -15.68 | -25.04 | -33.76 | -41.90 |
| Net fixed assets | 23.83 | 20.26 | 17.22 | 14.63 | 12.44 | 10.57 | 8.99 |
| 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 | -6.96 | -15.05 | -22.83 | -30.31 | -37.48 | -44.34 | -50.89 |
| Total assets | 16.87 | 5.21 | -5.62 | -15.68 | -25.04 | -33.76 | -41.90 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.06 | -0.79 | -0.85 | -0.92 | -1.00 | -1.09 | -1.21 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.99 |
|---|---|
| Lowest DSCR | -1.21 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.21 | 3.57 | 3.04 | 2.58 | 2.20 | 1.87 | 1.59 |
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 | 18.22 | 1.97 | 1.40 | 16.82 |
| 2 | 16.82 | 1.71 | 2.80 | 14.02 |
| 3 | 14.02 | 1.40 | 2.80 | 11.21 |
| 4 | 11.21 | 1.09 | 2.80 | 8.41 |
| 5 | 8.41 | 0.78 | 2.80 | 5.61 |
| 6 | 5.61 | 0.48 | 2.80 | 2.80 |
| 7 | 2.80 | 0.17 | 2.80 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Trade licence from the local body
- Legal Metrology registration for packed goods
- Fire safety clearance and pollution control board consent where the State asks for them
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-K PMFME model DPR — Moth Beans Processing Unit (RTE Moth Snacks) — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/07/mothdpr.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.