Detailed Project Report
Regional Speciality Products E-commerce Marketplace
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹559.65 L
- Term loan from bank
- ₹503.69 L
- Promoter’s contribution
- ₹55.97 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-116.24 L
- Average DSCR
- -0.17
- 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
Sell a hill state's special foods, drinks and crafts nationwide through your own website, app and warehouse.
| Main product or service | Regional Speciality Products E-commerce Marketplace |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Online shoppers across India
- Hotels, cafés and tourism businesses
- Corporate gifting buyers
- Own website and Android/iOS apps
- National courier partners (Delhivery, India Post, Blue Dart in the E-Mart profile)
- Gift hampers and festival packs
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Building interior and warehouse development | 1 | 80,00,000 | 80,00,000 |
| Cold storage facility | 1 | 60,00,000 | 60,00,000 |
| ERP, CRM and inventory software | 1 | 40,00,000 | 40,00,000 |
| Website development | 1 | 30,00,000 | 30,00,000 |
| Delivery vehicles (× 2) | 1 | 30,00,000 | 30,00,000 |
| Android and iOS mobile apps | 1 | 25,00,000 | 25,00,000 |
| Computers and IT infrastructure (× 1 lot) | 1 | 25,00,000 | 25,00,000 |
| Warehouse racking system | 1 | 25,00,000 | 25,00,000 |
| Solar rooftop plant (30 kW) | 1 | 25,00,000 | 25,00,000 |
| Packaging equipment (× 1 lot) | 1 | 18,00,000 | 18,00,000 |
| DG set and power backup | 1 | 18,00,000 | 18,00,000 |
| Photography studio setup | 1 | 15,00,000 | 15,00,000 |
| Barcode and QR code system | 1 | 12,00,000 | 12,00,000 |
| Fixed capital of Devbhoomi E-Mart (IT, office, warehouse, branding launch) (× total) | 1 | 1,30,00,000 | 1,30,00,000 |
| Total | 5,33,00,000 |
Pre-filled from: Uttarakhand DUY project profile — Himalayan Natural Beverage Ecommerce & Branding Platform; Uttarakhand DUY project profile — Devbhoomi E-Mart- A National Digital Trading Platform for Uttarakhand Products. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Buransh, malta, kafal, apricot, plum and other Himalayan fruit products — bought from FPOs, SHGs and processing units
- Product procurement (3 months) — ₹120 L in the beverage platform's working capital
- Packaging materials — ₹20 L for 3 months
- Organic foods, handicrafts and other Uttarakhand products from vendors — listed by district-level vendor executives
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 533.00 |
| Contingency | 26.65 |
| Total fixed capital | 559.65 |
| Working capital margin | 0.00 |
| Total project cost | 559.65 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 55.97 | 10.0 |
| Term loan from bank | 503.69 | 90.0 |
| Total | 559.65 | 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 | 11.19 | 11.19 | 11.19 | 11.19 | 11.19 | 11.19 | 11.19 |
| Insurance | 2.80 | 2.80 | 2.80 | 2.80 | 2.80 | 2.80 | 2.80 |
| Total cost of operations | 16.87 | 16.87 | 16.87 | 16.87 | 16.87 | 16.87 | 16.87 |
| Operating profit (EBITDA) | -16.87 | -16.87 | -16.87 | -16.87 | -16.87 | -16.87 | -16.87 |
| Depreciation | 83.95 | 71.36 | 60.65 | 51.55 | 43.82 | 37.25 | 31.66 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 54.52 | 47.24 | 38.71 | 30.19 | 21.66 | 13.14 | 4.62 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -155.34 | -135.46 | -116.24 | -98.61 | -82.36 | -67.26 | -53.15 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -155.34 | -135.46 | -116.24 | -98.61 | -82.36 | -67.26 | -53.15 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -155.34 | -135.46 | -116.24 | -98.61 | -82.36 | -67.26 | -53.15 |
| Depreciation | 83.95 | 71.36 | 60.65 | 51.55 | 43.82 | 37.25 | 31.66 |
| Cash accruals (PAT + depreciation) | -71.39 | -64.11 | -55.58 | -47.06 | -38.54 | -30.01 | -21.49 |
| Term loan repaid | 38.75 | 77.49 | 77.49 | 77.49 | 77.49 | 77.49 | 77.49 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -110.13 | -141.60 | -133.07 | -124.55 | -116.03 | -107.50 | -98.98 |
| Cash and bank | -110.13 | -251.73 | -384.81 | -509.36 | -625.38 | -732.88 | -831.86 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 55.97 | 55.97 | 55.97 | 55.97 | 55.97 | 55.97 | 55.97 |
| Reserves and surplus | -155.34 | -290.80 | -407.04 | -505.65 | -588.01 | -655.27 | -708.42 |
| Term loan outstanding | 464.94 | 387.45 | 309.96 | 232.47 | 154.98 | 77.49 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 365.57 | 152.62 | -41.11 | -217.21 | -377.06 | -521.81 | -652.45 |
| Net fixed assets | 475.70 | 404.35 | 343.70 | 292.14 | 248.32 | 211.07 | 179.41 |
| 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 | -110.13 | -251.73 | -384.81 | -509.36 | -625.38 | -732.88 | -831.86 |
| Total assets | 365.57 | 152.62 | -41.11 | -217.21 | -377.06 | -521.81 | -652.45 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.18 | -0.14 | -0.15 | -0.16 | -0.17 | -0.19 | -0.21 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.17 |
|---|---|
| Lowest DSCR | -0.21 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 83.95 | 71.36 | 60.65 | 51.55 | 43.82 | 37.25 | 31.66 |
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 | 503.69 | 54.52 | 38.75 | 464.94 |
| 2 | 464.94 | 47.24 | 77.49 | 387.45 |
| 3 | 387.45 | 38.71 | 77.49 | 309.96 |
| 4 | 309.96 | 30.19 | 77.49 | 232.47 |
| 5 | 232.47 | 21.66 | 77.49 | 154.98 |
| 6 | 154.98 | 13.14 | 77.49 | 77.49 |
| 7 | 77.49 | 4.62 | 77.49 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration — e-commerce operators register and collect TCS
- FSSAI licence for an e-commerce food business
- Legal Metrology registration for packaged goods
- Follow the Consumer Protection (E-Commerce) Rules, 2020
- Trademark for the brand
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Uttarakhand DUY project profile — Himalayan Natural Beverage Ecommerce & Branding Platform — https://duy-heduk.org/downloads/project-profiles/Project%20Profile%20326.pdf
- Uttarakhand DUY project profile — Devbhoomi E-Mart- A National Digital Trading Platform for Uttarakhand Products — https://duy-heduk.org/downloads/project-profiles/Project%20Profile%20314.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.