Detailed Project Report
Pineapple Candy (Candied Pineapple)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.98 L
- Term loan from bank
- ₹11.04 L
- Promoter’s contribution
- ₹1.70 L
- Subsidy
- ₹4.24 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.99 L
- Average DSCR
- -1.51
- 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
Cutting pineapple into pieces, blanching, soaking them in sugar syrup, drying and packing them as fruit candy.
| Main product or service | Pineapple Candy (Candied Pineapple) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Bakeries, cake and ice-cream makers
- Sweet shops and dry-fruit stores
- Households through kirana and supermarkets
- Bakery-ingredient wholesalers
- Area distributors
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store (1,500 kg) | 1 | 6,00,000 | 6,00,000 |
| Fruit washing trough (500 litre) | 1 | 2,50,000 | 2,50,000 |
| Fruit cutter (manual) | 1 | 30,000 | 30,000 |
| Core removal tool (manual) (× 4) | 1 | 6,000 | 6,000 |
| Blanching kettle, gas operated (300 litre) | 1 | 1,50,000 | 1,50,000 |
| Sugar syrup tank (500 litre) (× 4) | 1 | 2,40,000 | 2,40,000 |
| Dryer (120 kg/batch) | 1 | 2,20,000 | 2,20,000 |
| Induction sealer | 1 | 30,000 | 30,000 |
| Shrink tunnel | 1 | 35,000 | 35,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 16,17,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Pineapple Candy. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ripe pineapples — ₹58 a kg in the DPR; 45% recovery
- Sugar and citric acid — for the syrup
- Jars or pouches, shrink film and labels — packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 16.17 |
| Contingency | 0.81 |
| Total fixed capital | 16.98 |
| Working capital margin | 0.00 |
| Total project cost | 16.98 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.70 | 10.0 |
| Subsidy | 4.24 | 25.0 |
| Term loan from bank | 11.04 | 65.0 |
| Total | 16.98 | 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 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 | 3.30 |
| Operating profit (EBITDA) | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 | -3.30 |
| Depreciation | 2.55 | 2.16 | 1.84 | 1.56 | 1.33 | 1.13 | 0.96 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.19 | 1.03 | 0.85 | 0.66 | 0.47 | 0.29 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.05 | -6.50 | -5.99 | -5.53 | -5.11 | -4.72 | -4.37 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.05 | -6.50 | -5.99 | -5.53 | -5.11 | -4.72 | -4.37 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.05 | -6.50 | -5.99 | -5.53 | -5.11 | -4.72 | -4.37 |
| Depreciation | 2.55 | 2.16 | 1.84 | 1.56 | 1.33 | 1.13 | 0.96 |
| Cash accruals (PAT + depreciation) | -4.50 | -4.34 | -4.15 | -3.97 | -3.78 | -3.59 | -3.41 |
| Term loan repaid | 0.85 | 1.70 | 1.70 | 1.70 | 1.70 | 1.70 | 1.70 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.35 | -6.04 | -5.85 | -5.66 | -5.48 | -5.29 | -5.10 |
| Cash and bank | -5.35 | -11.39 | -17.24 | -22.90 | -28.38 | -33.67 | -38.77 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.94 | 5.94 | 5.94 | 5.94 | 5.94 | 5.94 | 5.94 |
| Reserves and surplus | -7.05 | -13.55 | -19.54 | -25.07 | -30.18 | -34.90 | -39.27 |
| Term loan outstanding | 10.19 | 8.49 | 6.79 | 5.09 | 3.40 | 1.70 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.08 | 0.88 | -6.81 | -14.04 | -20.84 | -27.26 | -33.33 |
| Net fixed assets | 14.43 | 12.27 | 10.43 | 8.86 | 7.53 | 6.40 | 5.44 |
| 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 | -5.35 | -11.39 | -17.24 | -22.90 | -28.38 | -33.67 | -38.77 |
| Total assets | 9.08 | 0.88 | -6.81 | -14.04 | -20.84 | -27.26 | -33.33 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.62 | -1.21 | -1.30 | -1.40 | -1.52 | -1.66 | -1.84 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.51 |
|---|---|
| Lowest DSCR | -1.84 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.55 | 2.16 | 1.84 | 1.56 | 1.33 | 1.13 | 0.96 |
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 | 11.04 | 1.19 | 0.85 | 10.19 |
| 2 | 10.19 | 1.03 | 1.70 | 8.49 |
| 3 | 8.49 | 0.85 | 1.70 | 6.79 |
| 4 | 6.79 | 0.66 | 1.70 | 5.09 |
| 5 | 5.09 | 0.47 | 1.70 | 3.40 |
| 6 | 3.40 | 0.29 | 1.70 | 1.70 |
| 7 | 1.70 | 0.10 | 1.70 | 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 — Pineapple Candy — https://niftem-t.ac.in/pmfme/dpr-pineapple.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.