Detailed Project Report
Sorghum (Jowar) Flakes
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹6.22 L
- Term loan from bank
- ₹4.04 L
- Promoter’s contribution
- ₹0.62 L
- Subsidy
- ₹1.55 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.02 L
- Average DSCR
- -3.78
- 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, soak, roast and roll jowar grain into flakes that are sold like poha.
| Main product or service | Sorghum (Jowar) Flakes |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households buying breakfast and snack foods
- Snack makers who use flakes in mixtures
- Health-food shoppers
- Kirana and departmental stores
- Supermarkets and malls
- Wholesalers of grain products
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Winnowing machine | 1 | 60,000 | 60,000 |
| Size screens (× 5) | 1 | 15,000 | 15,000 |
| Washing tank, 500 litre | 1 | 40,000 | 40,000 |
| Soaking drums, 200 litre (× 6) | 1 | 9,000 | 9,000 |
| Uruli roaster, 80 kg per batch | 1 | 40,000 | 40,000 |
| Roller flaking machine | 1 | 1,30,000 | 1,30,000 |
| Mesh trays (× 10) | 1 | 60,000 | 60,000 |
| Wood-fired hot air oven | 1 | 80,000 | 80,000 |
| Induction sealer | 1 | 30,000 | 30,000 |
| Shrink tunnel | 1 | 35,000 | 35,000 |
| Continuous sealing machine | 1 | 25,000 | 25,000 |
| Batch coding machine | 1 | 12,000 | 12,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 5,92,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Sorghum Flakes. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Sorghum (jowar) grain — costed at ₹40 a kg; 60% comes out as flakes
- Packing material — pouches or jars with labels
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 5.92 |
| Contingency | 0.30 |
| Total fixed capital | 6.22 |
| Working capital margin | 0.00 |
| Total project cost | 6.22 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.62 | 10.0 |
| Subsidy | 1.55 | 25.0 |
| Term loan from bank | 4.04 | 65.0 |
| Total | 6.22 | 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 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Insurance | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.04 | 3.04 | 3.04 | 3.04 | 3.04 | 3.04 | 3.04 |
| Operating profit (EBITDA) | -3.04 | -3.04 | -3.04 | -3.04 | -3.04 | -3.04 | -3.04 |
| Depreciation | 0.93 | 0.79 | 0.67 | 0.57 | 0.49 | 0.41 | 0.35 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.44 | 0.38 | 0.31 | 0.24 | 0.17 | 0.11 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.41 | -4.21 | -4.02 | -3.85 | -3.70 | -3.55 | -3.42 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.41 | -4.21 | -4.02 | -3.85 | -3.70 | -3.55 | -3.42 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.41 | -4.21 | -4.02 | -3.85 | -3.70 | -3.55 | -3.42 |
| Depreciation | 0.93 | 0.79 | 0.67 | 0.57 | 0.49 | 0.41 | 0.35 |
| Cash accruals (PAT + depreciation) | -3.47 | -3.41 | -3.35 | -3.28 | -3.21 | -3.14 | -3.07 |
| Term loan repaid | 0.31 | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.78 | -4.04 | -3.97 | -3.90 | -3.83 | -3.76 | -3.69 |
| Cash and bank | -3.78 | -7.82 | -11.79 | -15.69 | -19.52 | -23.28 | -26.97 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.18 | 2.18 | 2.18 | 2.18 | 2.18 | 2.18 | 2.18 |
| Reserves and surplus | -4.41 | -8.61 | -12.63 | -16.48 | -20.18 | -23.73 | -27.16 |
| Term loan outstanding | 3.73 | 3.11 | 2.49 | 1.86 | 1.24 | 0.62 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.50 | -3.33 | -7.97 | -12.44 | -16.76 | -20.93 | -24.98 |
| Net fixed assets | 5.28 | 4.49 | 3.82 | 3.24 | 2.76 | 2.34 | 1.99 |
| 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 | -3.78 | -7.82 | -11.79 | -15.69 | -19.52 | -23.28 | -26.97 |
| Total assets | 1.50 | -3.33 | -7.97 | -12.44 | -16.76 | -20.93 | -24.98 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.06 | -3.03 | -3.26 | -3.51 | -3.82 | -4.18 | -4.61 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.78 |
|---|---|
| Lowest DSCR | -4.61 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.93 | 0.79 | 0.67 | 0.57 | 0.49 | 0.41 | 0.35 |
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 | 4.04 | 0.44 | 0.31 | 3.73 |
| 2 | 3.73 | 0.38 | 0.62 | 3.11 |
| 3 | 3.11 | 0.31 | 0.62 | 2.49 |
| 4 | 2.49 | 0.24 | 0.62 | 1.86 |
| 5 | 1.86 | 0.17 | 0.62 | 1.24 |
| 6 | 1.24 | 0.11 | 0.62 | 0.62 |
| 7 | 0.62 | 0.04 | 0.62 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Trade licence from the local body
- Legal Metrology registration for packed goods
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Sorghum Flakes — https://niftem-t.ac.in/pmfme/dpr-sflakes.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.