Detailed Project Report
Rusk Making Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹22.68 L
- Term loan from bank
- ₹14.74 L
- Promoter’s contribution
- ₹2.27 L
- Subsidy
- ₹5.67 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.04 L
- Average DSCR
- -1.18
- 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
Bake and pack tea rusk in 250 g packets on a semi-automatic plant.
| Main product or service | Rusk Making Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households (tea-time snack)
- Tea stalls, hotels and canteens
- Kirana shops
- Distributors and wholesalers
- Modern retail outlets (the report notes their growth)
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Automatic rusk-making plant with industrial oven, planetary mixer and cookie drop | 1 | 18,00,000 | 18,00,000 |
| Taxes, freight and installation (20%) (× —) | 1 | 3,60,000 | 3,60,000 |
| Total | 21,60,000 |
Pre-filled from: PMEGP sample project report — Rusk Making Unit (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
- Maida, sugar, salt, yeast, refined oil, cardamom (ilaichi) — ₹96.00 lakh in year 1 at 50% capacity
- Packing film and cartons — for 250 g packets
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 21.60 |
| Contingency | 1.08 |
| Total fixed capital | 22.68 |
| Working capital margin | 0.00 |
| Total project cost | 22.68 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.27 | 10.0 |
| Subsidy | 5.67 | 25.0 |
| Term loan from bank | 14.74 | 65.0 |
| Total | 22.68 | 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 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 | 3.45 |
| Operating profit (EBITDA) | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 | -3.45 |
| Depreciation | 3.40 | 2.89 | 2.46 | 2.09 | 1.78 | 1.51 | 1.28 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.60 | 1.38 | 1.13 | 0.88 | 0.63 | 0.38 | 0.14 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.44 | -7.72 | -7.04 | -6.42 | -5.86 | -5.34 | -4.87 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.44 | -7.72 | -7.04 | -6.42 | -5.86 | -5.34 | -4.87 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.44 | -7.72 | -7.04 | -6.42 | -5.86 | -5.34 | -4.87 |
| Depreciation | 3.40 | 2.89 | 2.46 | 2.09 | 1.78 | 1.51 | 1.28 |
| Cash accruals (PAT + depreciation) | -5.04 | -4.83 | -4.58 | -4.33 | -4.08 | -3.83 | -3.58 |
| Term loan repaid | 1.13 | 2.27 | 2.27 | 2.27 | 2.27 | 2.27 | 2.27 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.18 | -7.10 | -6.85 | -6.60 | -6.35 | -6.10 | -5.85 |
| Cash and bank | -6.18 | -13.27 | -20.12 | -26.72 | -33.07 | -39.17 | -45.02 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.94 | 7.94 | 7.94 | 7.94 | 7.94 | 7.94 | 7.94 |
| Reserves and surplus | -8.44 | -16.17 | -23.20 | -29.62 | -35.48 | -40.82 | -45.69 |
| Term loan outstanding | 13.61 | 11.34 | 9.07 | 6.80 | 4.54 | 2.27 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 13.10 | 3.11 | -6.19 | -14.88 | -23.01 | -30.62 | -37.75 |
| Net fixed assets | 19.28 | 16.39 | 13.93 | 11.84 | 10.06 | 8.55 | 7.27 |
| 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 | -6.18 | -13.27 | -20.12 | -26.72 | -33.07 | -39.17 | -45.02 |
| Total assets | 13.10 | 3.11 | -6.19 | -14.88 | -23.01 | -30.62 | -37.75 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.26 | -0.94 | -1.01 | -1.09 | -1.19 | -1.30 | -1.43 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.18 |
|---|---|
| Lowest DSCR | -1.43 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.40 | 2.89 | 2.46 | 2.09 | 1.78 | 1.51 | 1.28 |
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 | 14.74 | 1.60 | 1.13 | 13.61 |
| 2 | 13.61 | 1.38 | 2.27 | 11.34 |
| 3 | 11.34 | 1.13 | 2.27 | 9.07 |
| 4 | 9.07 | 0.88 | 2.27 | 6.80 |
| 5 | 6.80 | 0.63 | 2.27 | 4.54 |
| 6 | 4.54 | 0.38 | 2.27 | 2.27 |
| 7 | 2.27 | 0.14 | 2.27 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration and GST
- Legal Metrology registration for packaged goods
- Fire NOC and State Pollution Control Board consent for the oven
- Trade licence from the local body
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 — Rusk Making Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Rusk_making_%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.