Detailed Project Report
Natural Mineral Water / Packaged Water Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹7.88 L
- Term loan from bank
- ₹5.12 L
- Promoter’s contribution
- ₹0.79 L
- Subsidy
- ₹1.97 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.32 L
- Average DSCR
- -3.02
- 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
Treat borewell water and sell it in pouches and refillable jars.
| Main product or service | Natural Mineral Water / Packaged Water Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Homes and offices (20-litre jars)
- Shops, bus stands, events and weddings (pouches)
- Own delivery routes
- Retail shops and kiosks
- Event caterers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Borewell / tubewell arrangement | 1 | 1,00,000 | 1,00,000 |
| Equipment set: water treatment plant, tubewell, pouch packing machine, tap dispenser, laboratory equipment (× 1 set) | 1 | 6,50,000 | 6,50,000 |
| Total | 7,50,000 |
Pre-filled from: KVIC Project Profile — Natural Mineral Water (PMEGP); DGFT – ITC(HS) 2018, Schedule 2: Export Policy. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Groundwater — from your own borewell; raw material ₹70,000 a year in the profile
- Pouch film, labels and jars — labels and packing ₹1,50,000 a year in the profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 7.50 |
| Contingency | 0.38 |
| Total fixed capital | 7.88 |
| Working capital margin | 0.00 |
| Total project cost | 7.88 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.79 | 10.0 |
| Subsidy | 1.97 | 25.0 |
| Term loan from bank | 5.12 | 65.0 |
| Total | 7.88 | 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 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 |
| Operating profit (EBITDA) | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 |
| Depreciation | 1.18 | 1.00 | 0.85 | 0.73 | 0.62 | 0.52 | 0.45 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.55 | 0.48 | 0.39 | 0.31 | 0.22 | 0.13 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.81 | -4.56 | -4.32 | -4.11 | -3.91 | -3.73 | -3.57 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.81 | -4.56 | -4.32 | -4.11 | -3.91 | -3.73 | -3.57 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.81 | -4.56 | -4.32 | -4.11 | -3.91 | -3.73 | -3.57 |
| Depreciation | 1.18 | 1.00 | 0.85 | 0.73 | 0.62 | 0.52 | 0.45 |
| Cash accruals (PAT + depreciation) | -3.63 | -3.56 | -3.47 | -3.38 | -3.30 | -3.21 | -3.12 |
| Term loan repaid | 0.39 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 | 0.79 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.02 | -4.34 | -4.26 | -4.17 | -4.08 | -4.00 | -3.91 |
| Cash and bank | -4.02 | -8.37 | -12.63 | -16.80 | -20.88 | -24.88 | -28.79 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 |
| Reserves and surplus | -4.81 | -9.37 | -13.70 | -17.81 | -21.72 | -25.45 | -29.02 |
| Term loan outstanding | 4.73 | 3.94 | 3.15 | 2.36 | 1.58 | 0.79 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 2.67 | -2.68 | -7.79 | -12.69 | -17.39 | -21.91 | -26.27 |
| Net fixed assets | 6.69 | 5.69 | 4.84 | 4.11 | 3.49 | 2.97 | 2.52 |
| 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 | -4.02 | -8.37 | -12.63 | -16.80 | -20.88 | -24.88 | -28.79 |
| Total assets | 2.67 | -2.68 | -7.79 | -12.69 | -17.39 | -21.91 | -26.27 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.25 | -2.43 | -2.61 | -2.81 | -3.05 | -3.34 | -3.69 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.02 |
|---|---|
| Lowest DSCR | -3.69 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.18 | 1.00 | 0.85 | 0.73 | 0.62 | 0.52 | 0.45 |
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 | 5.12 | 0.55 | 0.39 | 4.73 |
| 2 | 4.73 | 0.48 | 0.79 | 3.94 |
| 3 | 3.94 | 0.39 | 0.79 | 3.15 |
| 4 | 3.15 | 0.31 | 0.79 | 2.36 |
| 5 | 2.36 | 0.22 | 0.79 | 1.58 |
| 6 | 1.58 | 0.13 | 0.79 | 0.79 |
| 7 | 0.79 | 0.05 | 0.79 | 0.00 |
17 Licences and registrations
- BIS certification (ISI mark): IS 14543 for packaged drinking water or IS 13428 for natural mineral water
- FSSAI licence
- Groundwater NOC from the Central or State Ground Water Authority
- State Pollution Control Board consent
- Udyam
- GST
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
- KVIC Project Profile — Natural Mineral Water (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/NATURAL_MINERAL_WATER_%28_AGRO_BASED_FOOD_PROCESSING_INDUSTRY_%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.