Detailed Project Report
Roasted Flavoured Peanuts
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹10.97 L
- Term loan from bank
- ₹7.13 L
- Promoter’s contribution
- ₹1.10 L
- Subsidy
- ₹2.74 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.89 L
- Average DSCR
- -2.23
- 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
Clean, roast, coat and pack groundnuts as a salted or masala snack.
| Main product or service | Roasted Flavoured Peanuts |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households buying a cheap snack
- Makers of peanut butter, chocolates and sweets (named in the report)
- Kirana and snack shops
- Supermarkets and hypermarkets (the report expects their share to grow)
- Distributors and wholesalers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cutting machine | 1 | 1,35,000 | 1,35,000 |
| Roasting / flavouring machine | 1 | 1,05,000 | 1,05,000 |
| Dryer | 1 | 1,40,000 | 1,40,000 |
| Conveyor belt | 1 | 1,50,000 | 1,50,000 |
| Separator and peeling machine | 1 | 1,65,000 | 1,65,000 |
| Packing, filling and sealing machine | 1 | 2,00,000 | 2,00,000 |
| Weighing scale (× 2) | 1 | 20,000 | 20,000 |
| Material handling equipment (× lump sum) | 1 | 80,000 | 80,000 |
| Miscellaneous tools (× lump sum) | 1 | 50,000 | 50,000 |
| Total | 10,45,000 |
Pre-filled from: PMEGP sample project report — Roasted Flavoured Peanuts (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Groundnuts — 150 tonnes a year at full capacity, ₹90,000 a tonne, 90% recovery
- Oil, salt, masala, pepper and other flavours — for roasting and coating
- Food-grade paper and HDPE packs with inner liner; cardboard boxes — for packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 10.45 |
| Contingency | 0.52 |
| Total fixed capital | 10.97 |
| Working capital margin | 0.00 |
| Total project cost | 10.97 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.10 | 10.0 |
| Subsidy | 2.74 | 25.0 |
| Term loan from bank | 7.13 | 65.0 |
| Total | 10.97 | 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 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 | 3.15 |
| Operating profit (EBITDA) | -3.15 | -3.15 | -3.15 | -3.15 | -3.15 | -3.15 | -3.15 |
| Depreciation | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 | 0.62 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.77 | 0.67 | 0.55 | 0.43 | 0.31 | 0.19 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.57 | -5.22 | -4.89 | -4.59 | -4.32 | -4.07 | -3.84 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.57 | -5.22 | -4.89 | -4.59 | -4.32 | -4.07 | -3.84 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.57 | -5.22 | -4.89 | -4.59 | -4.32 | -4.07 | -3.84 |
| Depreciation | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 | 0.62 |
| Cash accruals (PAT + depreciation) | -3.93 | -3.82 | -3.70 | -3.58 | -3.46 | -3.34 | -3.22 |
| Term loan repaid | 0.55 | 1.10 | 1.10 | 1.10 | 1.10 | 1.10 | 1.10 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.47 | -4.92 | -4.80 | -4.68 | -4.56 | -4.44 | -4.32 |
| Cash and bank | -4.47 | -9.40 | -14.20 | -18.87 | -23.43 | -27.87 | -32.19 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.84 | 3.84 | 3.84 | 3.84 | 3.84 | 3.84 | 3.84 |
| Reserves and surplus | -5.57 | -10.79 | -15.69 | -20.28 | -24.60 | -28.67 | -32.51 |
| Term loan outstanding | 6.58 | 5.49 | 4.39 | 3.29 | 2.19 | 1.10 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.85 | -1.47 | -7.46 | -13.15 | -18.56 | -23.73 | -28.67 |
| Net fixed assets | 9.33 | 7.93 | 6.74 | 5.73 | 4.87 | 4.14 | 3.52 |
| 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 | -4.47 | -9.40 | -14.20 | -18.87 | -23.43 | -27.87 | -32.19 |
| Total assets | 4.85 | -1.47 | -7.46 | -13.15 | -18.56 | -23.73 | -28.67 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.39 | -1.79 | -1.92 | -2.07 | -2.25 | -2.46 | -2.71 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.23 |
|---|---|
| Lowest DSCR | -2.71 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 | 0.62 |
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 | 7.13 | 0.77 | 0.55 | 6.58 |
| 2 | 6.58 | 0.67 | 1.10 | 5.49 |
| 3 | 5.49 | 0.55 | 1.10 | 4.39 |
| 4 | 4.39 | 0.43 | 1.10 | 3.29 |
| 5 | 3.29 | 0.31 | 1.10 | 2.19 |
| 6 | 2.19 | 0.19 | 1.10 | 1.10 |
| 7 | 1.10 | 0.07 | 1.10 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration
- Udyam registration
- GST
- Legal Metrology registration for packaged goods
- State Pollution Control Board consent where applicable (the report says to check)
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- PMEGP sample project report — Roasted Flavoured Peanuts (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Roasted_Flavoured_Peanuts_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
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.