Detailed Project Report
Pre-Cooling Unit for Fruits and Vegetables
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹52.50 L
- Term loan from bank
- ₹47.25 L
- Promoter’s contribution
- ₹5.25 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-13.51 L
- Average DSCR
- -0.45
- 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
A unit that quickly removes field heat from freshly harvested fruit, vegetables and flowers before storage or transport.
| Main product or service | Pre-Cooling Unit for Fruits and Vegetables |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Farmers and FPOs growing fruit, vegetables and flowers
- Exporters and organised retailers
- Per-batch cooling charges
- Bundled service with pack house and reefer transport
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Pre-cooling unit, 6 MT capacity | 1 | 25,00,000 | 25,00,000 |
| Mobile pre-cooling unit | 1 | 25,00,000 | 25,00,000 |
| Total | 50,00,000 |
Pre-filled from: National Horticulture Board — MIDH cost norms and pattern of assistance. Prices in older reports will have gone up — enter today’s quotations.
06 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 50.00 |
| Contingency | 2.50 |
| Total fixed capital | 52.50 |
| Working capital margin | 0.00 |
| Total project cost | 52.50 |
07 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 5.25 | 10.0 |
| Term loan from bank | 47.25 | 90.0 |
| Total | 52.50 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
08 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% |
09 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 |
10 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 | 1.05 | 1.05 | 1.05 | 1.05 | 1.05 | 1.05 | 1.05 |
| Insurance | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 |
| Total cost of operations | 4.19 | 4.19 | 4.19 | 4.19 | 4.19 | 4.19 | 4.19 |
| Operating profit (EBITDA) | -4.19 | -4.19 | -4.19 | -4.19 | -4.19 | -4.19 | -4.19 |
| Depreciation | 7.88 | 6.69 | 5.69 | 4.84 | 4.11 | 3.49 | 2.97 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 5.11 | 4.43 | 3.63 | 2.83 | 2.03 | 1.23 | 0.43 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -17.18 | -15.32 | -13.51 | -11.86 | -10.34 | -8.92 | -7.60 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -17.18 | -15.32 | -13.51 | -11.86 | -10.34 | -8.92 | -7.60 |
11 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -17.18 | -15.32 | -13.51 | -11.86 | -10.34 | -8.92 | -7.60 |
| Depreciation | 7.88 | 6.69 | 5.69 | 4.84 | 4.11 | 3.49 | 2.97 |
| Cash accruals (PAT + depreciation) | -9.31 | -8.62 | -7.82 | -7.02 | -6.22 | -5.43 | -4.63 |
| Term loan repaid | 3.63 | 7.27 | 7.27 | 7.27 | 7.27 | 7.27 | 7.27 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -12.94 | -15.89 | -15.09 | -14.29 | -13.49 | -12.69 | -11.89 |
| Cash and bank | -12.94 | -28.83 | -43.93 | -58.22 | -71.72 | -84.41 | -96.30 |
12 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.25 | 5.25 | 5.25 | 5.25 | 5.25 | 5.25 | 5.25 |
| Reserves and surplus | -17.18 | -32.50 | -46.01 | -57.87 | -68.21 | -77.13 | -84.72 |
| Term loan outstanding | 43.62 | 36.35 | 29.08 | 21.81 | 14.54 | 7.27 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 31.68 | 9.10 | -11.69 | -30.82 | -48.42 | -64.61 | -79.47 |
| Net fixed assets | 44.63 | 37.93 | 32.24 | 27.41 | 23.29 | 19.80 | 16.83 |
| 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 | -12.94 | -28.83 | -43.93 | -58.22 | -71.72 | -84.41 | -96.30 |
| Total assets | 31.68 | 9.10 | -11.69 | -30.82 | -48.42 | -64.61 | -79.47 |
13 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.48 | -0.36 | -0.38 | -0.42 | -0.45 | -0.49 | -0.54 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.45 |
|---|---|
| Lowest DSCR | -0.54 |
| Payback period | — |
14 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 7.88 | 6.69 | 5.69 | 4.84 | 4.11 | 3.49 | 2.97 |
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.
15 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 47.25 | 5.11 | 3.63 | 43.62 |
| 2 | 43.62 | 4.43 | 7.27 | 36.35 |
| 3 | 36.35 | 3.63 | 7.27 | 29.08 |
| 4 | 29.08 | 2.83 | 7.27 | 21.81 |
| 5 | 21.81 | 2.03 | 7.27 | 14.54 |
| 6 | 14.54 | 1.23 | 7.27 | 7.27 |
| 7 | 7.27 | 0.43 | 7.27 | 0.00 |
16 Licences and registrations
- Udyam registration
- FSSAI registration or licence
- GST registration
- Electricity connection of the required load
17 Government schemes that may apply
- NHB Capital Investment Subsidy – Commercial Horticulture & Cold Storage (Scheme 1 and Cold Storage Scheme)
- Agriculture Infrastructure Fund (AIF)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
18 Sources
- National Horticulture Board — MIDH cost norms and pattern of assistance — https://nhb.gov.in/hindi/pdf/Cost%20Norms.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.