Detailed Project Report
Natural Colour (Marigold-based) Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.02 L
- Term loan from bank
- ₹9.76 L
- Promoter’s contribution
- ₹1.50 L
- Subsidy
- ₹3.75 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.63 L
- Average DSCR
- -1.68
- 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
Make plant-based natural colour from marigold for food, drinks, medicines and cosmetics.
| Main product or service | Natural Colour (Marigold-based) Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Food and beverage makers
- Pharmaceutical firms
- Cosmetic makers
- Direct B2B supply
- Food-ingredient traders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Pulverizer | 1 | 2,00,000 | 2,00,000 |
| Heating vessel | 1 | 1,50,000 | 1,50,000 |
| Boiler | 1 | 3,00,000 | 3,00,000 |
| Packaging machine | 1 | 3,80,000 | 3,80,000 |
| Heating kettle | 1 | 3,50,000 | 3,50,000 |
| Wet grinder | 1 | 50,000 | 50,000 |
| Total | 14,30,000 |
Pre-filled from: PMEGP sample project report — Natural Colour (prepared by Udyami/Samadhan); DGFT – ITC(HS) 2018, Schedule 2: Export Policy. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Marigold flowers — main raw material
- Rice flour — used in processing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.30 |
| Contingency | 0.72 |
| Total fixed capital | 15.02 |
| Working capital margin | 0.00 |
| Total project cost | 15.02 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.50 | 10.0 |
| Subsidy | 3.75 | 25.0 |
| Term loan from bank | 9.76 | 65.0 |
| Total | 15.02 | 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 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.26 | 3.26 | 3.26 | 3.26 | 3.26 | 3.26 | 3.26 |
| Operating profit (EBITDA) | -3.26 | -3.26 | -3.26 | -3.26 | -3.26 | -3.26 | -3.26 |
| Depreciation | 2.25 | 1.91 | 1.63 | 1.38 | 1.18 | 1.00 | 0.85 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.06 | 0.92 | 0.75 | 0.58 | 0.42 | 0.25 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.56 | -6.09 | -5.63 | -5.22 | -4.85 | -4.51 | -4.19 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.56 | -6.09 | -5.63 | -5.22 | -4.85 | -4.51 | -4.19 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.56 | -6.09 | -5.63 | -5.22 | -4.85 | -4.51 | -4.19 |
| Depreciation | 2.25 | 1.91 | 1.63 | 1.38 | 1.18 | 1.00 | 0.85 |
| Cash accruals (PAT + depreciation) | -4.31 | -4.17 | -4.01 | -3.84 | -3.68 | -3.51 | -3.34 |
| Term loan repaid | 0.75 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.06 | -5.67 | -5.51 | -5.34 | -5.18 | -5.01 | -4.85 |
| Cash and bank | -5.06 | -10.73 | -16.24 | -21.58 | -26.76 | -31.77 | -36.62 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.26 | 5.26 | 5.26 | 5.26 | 5.26 | 5.26 | 5.26 |
| Reserves and surplus | -6.56 | -12.65 | -18.28 | -23.51 | -28.36 | -32.87 | -37.06 |
| Term loan outstanding | 9.01 | 7.51 | 6.01 | 4.50 | 3.00 | 1.50 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.70 | 0.11 | -7.02 | -13.75 | -20.10 | -26.11 | -31.80 |
| Net fixed assets | 12.76 | 10.85 | 9.22 | 7.84 | 6.66 | 5.66 | 4.81 |
| 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 | -5.06 | -10.73 | -16.24 | -21.58 | -26.76 | -31.77 | -36.62 |
| Total assets | 7.70 | 0.11 | -7.02 | -13.75 | -20.10 | -26.11 | -31.80 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.80 | -1.35 | -1.45 | -1.56 | -1.69 | -1.85 | -2.05 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.68 |
|---|---|
| Lowest DSCR | -2.05 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.25 | 1.91 | 1.63 | 1.38 | 1.18 | 1.00 | 0.85 |
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 | 9.76 | 1.06 | 0.75 | 9.01 |
| 2 | 9.01 | 0.92 | 1.50 | 7.51 |
| 3 | 7.51 | 0.75 | 1.50 | 6.01 |
| 4 | 6.01 | 0.58 | 1.50 | 4.50 |
| 5 | 4.50 | 0.42 | 1.50 | 3.00 |
| 6 | 3.00 | 0.25 | 1.50 | 1.50 |
| 7 | 1.50 | 0.09 | 1.50 | 0.00 |
17 Licences and registrations
- FSSAI licence (food colour)
- Udyam
- GST
- State Pollution Control Board consent
- Boiler registration under the Boilers Act if the boiler falls under it
18 Government schemes that may apply
- 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
- PMEGP sample project report — Natural Colour (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Natural_Colour_DPR_%28_Samadhan_Projects_%29.pdf
- DGFT – ITC(HS) 2018, Schedule 2: Export Policy — https://content.dgft.gov.in/Website/dgftprod/64c14faa-53ac-4387-bcf3-d355fee40bc8/Schedule%202%20-%20Export%20Policy%20New.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.