Detailed Project Report
Pahadi Flavoured Popcorn Brand with Retail Kiosks
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.10 L
- Term loan from bank
- ₹0.72 L
- Promoter’s contribution
- ₹0.11 L
- Subsidy
- ₹0.28 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.08 L
- Average DSCR
- -20.42
- 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
Pop local maize, flavour it with hill spices like jakhya and timur, and sell branded packs from your own kiosks at tourist spots.
| Main product or service | Pahadi Flavoured Popcorn Brand with Retail Kiosks |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Tourists and pilgrims
- Local families and students
- Cafés, schools and offices placing bulk orders
- Own kiosks at high-footfall spots
- Partner cafés and shops
- Online orders and gift hampers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Popcorn machine, electric or LPG | 1 | 50,000 | 50,000 |
| Spice mixing drum, SS304, 10 kg batch | 1 | 25,000 | 25,000 |
| Foot sealing machine (× 1–2) | 1 | 8,000 | 8,000 |
| Digital weighing scale | 1 | 2,000 | 2,000 |
| Label printer | 1 | 10,000 | 10,000 |
| SS tables and trays | 1 | 10,000 | 10,000 |
| Total | 1,05,000 |
Pre-filled from: Uttarakhand DUY project profile — Garhwal/Kumaon Flavored Popcorn Retail in Uttarakhand. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Popcorn-grade maize — 80–100 kg a month from local farmers or mandis
- Cold-pressed bhangeera oil — 10–15 litres a month
- Jakhya, timur, turmeric and other spice blends — 15–20 kg a month, through SHGs or forest produce societies
- Kraft pouches, jars and brand tags — 1,500–2,000 packs a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.05 |
| Contingency | 0.05 |
| Total fixed capital | 1.10 |
| Working capital margin | 0.00 |
| Total project cost | 1.10 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.11 | 10.0 |
| Subsidy | 0.28 | 25.0 |
| Term loan from bank | 0.72 | 65.0 |
| Total | 1.10 | 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 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Operating profit (EBITDA) | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 |
| Depreciation | 0.17 | 0.14 | 0.12 | 0.10 | 0.09 | 0.07 | 0.06 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.08 | 0.07 | 0.06 | 0.04 | 0.03 | 0.02 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.15 | -3.12 | -3.08 | -3.05 | -3.02 | -3.00 | -2.98 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.15 | -3.12 | -3.08 | -3.05 | -3.02 | -3.00 | -2.98 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.15 | -3.12 | -3.08 | -3.05 | -3.02 | -3.00 | -2.98 |
| Depreciation | 0.17 | 0.14 | 0.12 | 0.10 | 0.09 | 0.07 | 0.06 |
| Cash accruals (PAT + depreciation) | -2.99 | -2.97 | -2.96 | -2.95 | -2.94 | -2.93 | -2.91 |
| Term loan repaid | 0.06 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.04 | -3.09 | -3.07 | -3.06 | -3.05 | -3.04 | -3.02 |
| Cash and bank | -3.04 | -6.13 | -9.20 | -12.26 | -15.31 | -18.34 | -21.37 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 |
| Reserves and surplus | -3.15 | -6.27 | -9.35 | -12.40 | -15.42 | -18.42 | -21.40 |
| Term loan outstanding | 0.66 | 0.55 | 0.44 | 0.33 | 0.22 | 0.11 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.10 | -5.33 | -8.52 | -11.68 | -14.82 | -17.93 | -21.02 |
| Net fixed assets | 0.94 | 0.80 | 0.68 | 0.58 | 0.49 | 0.42 | 0.35 |
| 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 | -3.04 | -6.13 | -9.20 | -12.26 | -15.31 | -18.34 | -21.37 |
| Total assets | -2.10 | -5.33 | -8.52 | -11.68 | -14.82 | -17.93 | -21.02 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -21.91 | -16.38 | -17.59 | -18.98 | -20.61 | -22.55 | -24.89 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -20.42 |
|---|---|
| Lowest DSCR | -24.89 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.17 | 0.14 | 0.12 | 0.10 | 0.09 | 0.07 | 0.06 |
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 | 0.72 | 0.08 | 0.06 | 0.66 |
| 2 | 0.66 | 0.07 | 0.11 | 0.55 |
| 3 | 0.55 | 0.06 | 0.11 | 0.44 |
| 4 | 0.44 | 0.04 | 0.11 | 0.33 |
| 5 | 0.33 | 0.03 | 0.11 | 0.22 |
| 6 | 0.22 | 0.02 | 0.11 | 0.11 |
| 7 | 0.11 | 0.01 | 0.11 | 0.00 |
17 Licences and registrations
- FSSAI registration
- Udyam registration
- Shop and establishment registration or kiosk permission from the local body
- GST registration once turnover crosses the limit
- Legal Metrology declarations on packs
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
19 Sources
- Uttarakhand DUY project profile — Garhwal/Kumaon Flavored Popcorn Retail in Uttarakhand — https://duy-heduk.org/downloads/project-profiles/Garhwal_Kumaon_Flavored_Popcorn_Retail_in_Uttarakhand1.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.