Detailed Project Report
Mustard Sauce (Bottled)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹5.86 L
- Term loan from bank
- ₹3.81 L
- Promoter’s contribution
- ₹0.59 L
- Subsidy
- ₹1.46 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.95 L
- Average DSCR
- -4.00
- 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
Grinding mustard seed and cooking it with salt, sugar and spices into a bottled sauce for homes, fast-food stalls and restaurants.
| Main product or service | Mustard Sauce (Bottled) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Fast-food stalls, burger and sandwich shops
- Restaurants, hotels and caterers
- Households through kirana and supermarkets
- Food-service wholesalers
- Area distributors
- Online grocery platforms
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| High-speed fan (0.5 kW) | 1 | 30,000 | 30,000 |
| Pulveriser (50 kg/hour, 1.5 kW) | 1 | 60,000 | 60,000 |
| Gas-operated cooking kettle with scraper (200 litre) | 1 | 60,000 | 60,000 |
| Filling and capping machine (1.5 kW) | 1 | 2,70,000 | 2,70,000 |
| Batch coding machine | 1 | 12,000 | 12,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 1,20,000 | 1,20,000 |
| Total | 5,58,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Mustard Sauce. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Mustard seed — ₹35 a kg in the DPR; 0.503 kg for 1 kg of sauce
- Sugar — ₹35 a kg in the DPR
- Salt — ₹3 a kg in the DPR
- Other ingredients (spices, vinegar) — ₹1.44 L in year 2 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 | 5.58 |
| Contingency | 0.28 |
| Total fixed capital | 5.86 |
| Working capital margin | 0.00 |
| Total project cost | 5.86 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.59 | 10.0 |
| Subsidy | 1.46 | 25.0 |
| Term loan from bank | 3.81 | 65.0 |
| Total | 5.86 | 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 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Insurance | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 |
| Operating profit (EBITDA) | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 |
| Depreciation | 0.88 | 0.75 | 0.63 | 0.54 | 0.46 | 0.39 | 0.33 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.41 | 0.36 | 0.29 | 0.23 | 0.16 | 0.10 | 0.03 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.32 | -4.13 | -3.95 | -3.79 | -3.65 | -3.52 | -3.39 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.32 | -4.13 | -3.95 | -3.79 | -3.65 | -3.52 | -3.39 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.32 | -4.13 | -3.95 | -3.79 | -3.65 | -3.52 | -3.39 |
| Depreciation | 0.88 | 0.75 | 0.63 | 0.54 | 0.46 | 0.39 | 0.33 |
| Cash accruals (PAT + depreciation) | -3.44 | -3.38 | -3.32 | -3.25 | -3.19 | -3.13 | -3.06 |
| Term loan repaid | 0.29 | 0.59 | 0.59 | 0.59 | 0.59 | 0.59 | 0.59 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.73 | -3.97 | -3.91 | -3.84 | -3.78 | -3.71 | -3.65 |
| Cash and bank | -3.73 | -7.70 | -11.61 | -15.45 | -19.22 | -22.93 | -26.58 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.05 | 2.05 | 2.05 | 2.05 | 2.05 | 2.05 | 2.05 |
| Reserves and surplus | -4.32 | -8.45 | -12.40 | -16.20 | -19.85 | -23.36 | -26.75 |
| Term loan outstanding | 3.52 | 2.93 | 2.34 | 1.76 | 1.17 | 0.59 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.25 | -3.47 | -8.01 | -12.39 | -16.62 | -20.73 | -24.70 |
| Net fixed assets | 4.98 | 4.23 | 3.60 | 3.06 | 2.60 | 2.21 | 1.88 |
| 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 | -3.73 | -7.70 | -11.61 | -15.45 | -19.22 | -22.93 | -26.58 |
| Total assets | 1.25 | -3.47 | -8.01 | -12.39 | -16.62 | -20.73 | -24.70 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.29 | -3.21 | -3.44 | -3.72 | -4.04 | -4.42 | -4.88 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -4.00 |
|---|---|
| Lowest DSCR | -4.88 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.88 | 0.75 | 0.63 | 0.54 | 0.46 | 0.39 | 0.33 |
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 | 3.81 | 0.41 | 0.29 | 3.52 |
| 2 | 3.52 | 0.36 | 0.59 | 2.93 |
| 3 | 2.93 | 0.29 | 0.59 | 2.34 |
| 4 | 2.34 | 0.23 | 0.59 | 1.76 |
| 5 | 1.76 | 0.16 | 0.59 | 1.17 |
| 6 | 1.17 | 0.10 | 0.59 | 0.59 |
| 7 | 0.59 | 0.03 | 0.59 | 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 — Mustard Sauce — https://niftem-t.ac.in/pmfme/dpr-msauce.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.