Detailed Project Report
Retail Pork Outlet with Chilling Facility
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.60 L
- Term loan from bank
- ₹11.34 L
- Promoter’s contribution
- ₹1.26 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.43 L
- Average DSCR
- -1.42
- 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
A meat shop that sells fresh pork and keeps the meat in a chiller.
| Main product or service | Retail Pork Outlet with Chilling Facility |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Restaurants and caterers
- Counter sale
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Retail pork outlet with chilling facility, complete unit | 1 | 12,00,000 | 12,00,000 |
| Total | 12,00,000 |
Pre-filled from: NABARD Karnataka Regional Office — Unit Cost of Investments in Agriculture and Allied Activities 2025-26. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Pigs or pork carcasses — from pig farmers and licensed slaughter points
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.00 |
| Contingency | 0.60 |
| Total fixed capital | 12.60 |
| Working capital margin | 0.00 |
| Total project cost | 12.60 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.26 | 10.0 |
| Term loan from bank | 11.34 | 90.0 |
| Total | 12.60 | 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 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 |
| Operating profit (EBITDA) | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 |
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.23 | 1.06 | 0.87 | 0.68 | 0.49 | 0.30 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.31 | -5.86 | -5.43 | -5.04 | -4.67 | -4.33 | -4.01 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.31 | -5.86 | -5.43 | -5.04 | -4.67 | -4.33 | -4.01 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.31 | -5.86 | -5.43 | -5.04 | -4.67 | -4.33 | -4.01 |
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
| Cash accruals (PAT + depreciation) | -4.42 | -4.26 | -4.07 | -3.87 | -3.68 | -3.49 | -3.30 |
| Term loan repaid | 0.87 | 1.74 | 1.74 | 1.74 | 1.74 | 1.74 | 1.74 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.29 | -6.00 | -5.81 | -5.62 | -5.43 | -5.24 | -5.04 |
| Cash and bank | -5.29 | -11.30 | -17.11 | -22.73 | -28.16 | -33.39 | -38.43 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.26 | 1.26 | 1.26 | 1.26 | 1.26 | 1.26 | 1.26 |
| Reserves and surplus | -6.31 | -12.18 | -17.61 | -22.64 | -27.31 | -31.64 | -35.66 |
| Term loan outstanding | 10.47 | 8.72 | 6.98 | 5.23 | 3.49 | 1.74 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.42 | -2.19 | -9.37 | -16.15 | -22.56 | -28.64 | -34.40 |
| Net fixed assets | 10.71 | 9.10 | 7.74 | 6.58 | 5.59 | 4.75 | 4.04 |
| 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 | -5.29 | -11.30 | -17.11 | -22.73 | -28.16 | -33.39 | -38.43 |
| Total assets | 5.42 | -2.19 | -9.37 | -16.15 | -22.56 | -28.64 | -34.40 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.52 | -1.14 | -1.22 | -1.32 | -1.43 | -1.57 | -1.73 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.42 |
|---|---|
| Lowest DSCR | -1.73 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
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 | 11.34 | 1.23 | 0.87 | 10.47 |
| 2 | 10.47 | 1.06 | 1.74 | 8.72 |
| 3 | 8.72 | 0.87 | 1.74 | 6.98 |
| 4 | 6.98 | 0.68 | 1.74 | 5.23 |
| 5 | 5.23 | 0.49 | 1.74 | 3.49 |
| 6 | 3.49 | 0.30 | 1.74 | 1.74 |
| 7 | 1.74 | 0.10 | 1.74 | 0.00 |
17 Licences and registrations
- FSSAI registration or licence for a meat shop
- Meat shop licence and no-objection from the local body
- Udyam registration
- GST registration once turnover crosses the limit
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NABARD Karnataka Regional Office — Unit Cost of Investments in Agriculture and Allied Activities 2025-26 — https://www.nabard.org/auth/writereaddata/tender/pub_2209250444261844.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.