Detailed Project Report
Passion Fruit Jam
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.29 L
- Term loan from bank
- ₹9.94 L
- Promoter’s contribution
- ₹1.53 L
- Subsidy
- ₹3.82 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.68 L
- Average DSCR
- -1.65
- 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
Pulping passion fruit, cooking the pulp with sugar into jam and filling it into bottles.
| Main product or service | Passion Fruit Jam |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Tourists and gift buyers in hill and North-East towns
- Supermarkets and organic stores in cities
- Hotels, resorts and bakeries
- Own outlets and tourist shops
- Online marketplaces
- Distributors to city stores
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store (1,500 kg) | 1 | 6,00,000 | 6,00,000 |
| Washing tank (200 litre) | 1 | 80,000 | 80,000 |
| Passion fruit pulper (60 kg/batch) | 1 | 80,000 | 80,000 |
| Double-jacketed steam kettle (200 litre) | 1 | 1,50,000 | 1,50,000 |
| Filter | 1 | 70,000 | 70,000 |
| Blending/mixing tank (200 litre) | 1 | 1,50,000 | 1,50,000 |
| Bottle filling machine (500 bottles/hr) | 1 | 2,70,000 | 2,70,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 14,56,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Passion Fruit Jam. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Passion fruit — ₹145 a kg in the DPR; 36% pulp recovery; 0.611 kg for 1 kg of jam
- Sugar, pectin and citric acid — standard jam ingredients
- Glass bottles, caps and labels — packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.56 |
| Contingency | 0.73 |
| Total fixed capital | 15.29 |
| Working capital margin | 0.00 |
| Total project cost | 15.29 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.53 | 10.0 |
| Subsidy | 3.82 | 25.0 |
| Term loan from bank | 9.94 | 65.0 |
| Total | 15.29 | 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 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 |
| 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 | 2.29 | 1.95 | 1.66 | 1.41 | 1.20 | 1.02 | 0.86 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.08 | 0.93 | 0.76 | 0.60 | 0.43 | 0.26 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.63 | -6.14 | -5.68 | -5.27 | -4.89 | -4.54 | -4.22 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.63 | -6.14 | -5.68 | -5.27 | -4.89 | -4.54 | -4.22 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.63 | -6.14 | -5.68 | -5.27 | -4.89 | -4.54 | -4.22 |
| Depreciation | 2.29 | 1.95 | 1.66 | 1.41 | 1.20 | 1.02 | 0.86 |
| Cash accruals (PAT + depreciation) | -4.34 | -4.19 | -4.03 | -3.86 | -3.69 | -3.52 | -3.35 |
| Term loan repaid | 0.76 | 1.53 | 1.53 | 1.53 | 1.53 | 1.53 | 1.53 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.10 | -5.72 | -5.55 | -5.39 | -5.22 | -5.05 | -4.88 |
| Cash and bank | -5.10 | -10.83 | -16.38 | -21.77 | -26.98 | -32.04 | -36.92 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.35 | 5.35 | 5.35 | 5.35 | 5.35 | 5.35 | 5.35 |
| Reserves and surplus | -6.63 | -12.77 | -18.46 | -23.72 | -28.61 | -33.15 | -37.37 |
| Term loan outstanding | 9.17 | 7.64 | 6.12 | 4.59 | 3.06 | 1.53 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.89 | 0.22 | -6.99 | -13.79 | -20.20 | -26.27 | -32.02 |
| Net fixed assets | 12.99 | 11.05 | 9.39 | 7.98 | 6.78 | 5.77 | 4.90 |
| 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 | -5.10 | -10.83 | -16.38 | -21.77 | -26.98 | -32.04 | -36.92 |
| Total assets | 7.89 | 0.22 | -6.99 | -13.79 | -20.20 | -26.27 | -32.02 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.77 | -1.33 | -1.42 | -1.54 | -1.67 | -1.82 | -2.01 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.65 |
|---|---|
| Lowest DSCR | -2.01 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.29 | 1.95 | 1.66 | 1.41 | 1.20 | 1.02 | 0.86 |
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 | 9.94 | 1.08 | 0.76 | 9.17 |
| 2 | 9.17 | 0.93 | 1.53 | 7.64 |
| 3 | 7.64 | 0.76 | 1.53 | 6.12 |
| 4 | 6.12 | 0.60 | 1.53 | 4.59 |
| 5 | 4.59 | 0.43 | 1.53 | 3.06 |
| 6 | 3.06 | 0.26 | 1.53 | 1.53 |
| 7 | 1.53 | 0.09 | 1.53 | 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 — Passion Fruit Jam — https://niftem-t.ac.in/pmfme/dpr-pfjam.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.