Detailed Project Report
Softy Ice Cream Counter
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.21 L
- Term loan from bank
- ₹1.43 L
- Promoter’s contribution
- ₹0.22 L
- Subsidy
- ₹0.55 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.28 L
- Average DSCR
- -10.30
- 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
Serve soft-serve ice cream cones from one table-top machine at a small rented counter.
| Main product or service | Softy Ice Cream Counter |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Children and families
- Students
- Visitors at fairs, parks and markets
- Own counter or kiosk
- Fairs and events
- Tie-ups with restaurants
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Table-top softy ice cream machine, 25 litres/hour, 1.8 kW | 1 | 90,000 | 90,000 |
| Floor-model softy machine, 30 litres/hour, 2.5 kW (alternative) | 1 | 1,20,000 | 1,20,000 |
| Total | 2,10,000 |
Pre-filled from: PMEGP sample project report — Soft Ice Cream (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Milk — ₹45–50 a litre; 24,000 litres a season at full use (report)
- Ice-cream powder — ₹130 a kg; 1 kg per 4 litres of milk
- Cones, flavours and other consumables — ₹1.44 L in year 1 (report)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 2.10 |
| Contingency | 0.11 |
| Total fixed capital | 2.21 |
| Working capital margin | 0.00 |
| Total project cost | 2.21 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.22 | 10.0 |
| Subsidy | 0.55 | 25.0 |
| Term loan from bank | 1.43 | 65.0 |
| Total | 2.21 | 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 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 |
| Operating profit (EBITDA) | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 |
| Depreciation | 0.33 | 0.28 | 0.24 | 0.20 | 0.17 | 0.15 | 0.12 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.16 | 0.13 | 0.11 | 0.09 | 0.06 | 0.04 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.42 | -3.35 | -3.28 | -3.22 | -3.17 | -3.12 | -3.07 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.42 | -3.35 | -3.28 | -3.22 | -3.17 | -3.12 | -3.07 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.42 | -3.35 | -3.28 | -3.22 | -3.17 | -3.12 | -3.07 |
| Depreciation | 0.33 | 0.28 | 0.24 | 0.20 | 0.17 | 0.15 | 0.12 |
| Cash accruals (PAT + depreciation) | -3.09 | -3.07 | -3.05 | -3.02 | -3.00 | -2.97 | -2.95 |
| Term loan repaid | 0.11 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.20 | -3.29 | -3.27 | -3.24 | -3.22 | -3.19 | -3.17 |
| Cash and bank | -3.20 | -6.49 | -9.76 | -13.00 | -16.22 | -19.41 | -22.58 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.77 | 0.77 | 0.77 | 0.77 | 0.77 | 0.77 | 0.77 |
| Reserves and surplus | -3.42 | -6.77 | -10.06 | -13.28 | -16.45 | -19.57 | -22.64 |
| Term loan outstanding | 1.32 | 1.10 | 0.88 | 0.66 | 0.44 | 0.22 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.33 | -4.90 | -8.40 | -11.85 | -15.24 | -18.58 | -21.87 |
| Net fixed assets | 1.87 | 1.59 | 1.35 | 1.15 | 0.98 | 0.83 | 0.71 |
| 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 | -3.20 | -6.49 | -9.76 | -13.00 | -16.22 | -19.41 | -22.58 |
| Total assets | -1.33 | -4.90 | -8.40 | -11.85 | -15.24 | -18.58 | -21.87 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -11.06 | -8.27 | -8.88 | -9.58 | -10.40 | -11.38 | -12.56 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -10.30 |
|---|---|
| Lowest DSCR | -12.56 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.33 | 0.28 | 0.24 | 0.20 | 0.17 | 0.15 | 0.12 |
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 | 1.43 | 0.16 | 0.11 | 1.32 |
| 2 | 1.32 | 0.13 | 0.22 | 1.10 |
| 3 | 1.10 | 0.11 | 0.22 | 0.88 |
| 4 | 0.88 | 0.09 | 0.22 | 0.66 |
| 5 | 0.66 | 0.06 | 0.22 | 0.44 |
| 6 | 0.44 | 0.04 | 0.22 | 0.22 |
| 7 | 0.22 | 0.01 | 0.22 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration (by turnover)
- GST registration
- Shop or vending licence from the local body
- Trademark for your brand (optional)
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Mukhyamantri Yuva Udyami Vikas Abhiyan (CM-YUVA)
19 Sources
- PMEGP sample project report — Soft Ice Cream (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Soft_Ice_Cream_%28_Samadhan_Projects_%29.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.