Detailed Project Report
Soya Flour Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.76 L
- Term loan from bank
- ₹7.64 L
- Promoter’s contribution
- ₹1.18 L
- Subsidy
- ₹2.94 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.04 L
- Average DSCR
- -2.09
- 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, cook, dry, dehull and grind soybeans into full-fat soya flour.
| Main product or service | Soya Flour Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Bakeries and biscuit makers
- School and social-welfare feeding programmes
- Soya nuggets and chunks makers
- Flour mills fortifying wheat flour
- Direct bulk supply
- Institutional tenders
- Retail packs through grocers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Destoner | 1 | 2,00,000 | 2,00,000 |
| Magnetic separator | 1 | 95,000 | 95,000 |
| Cookers (× 3) | 1 | 1,80,000 | 1,80,000 |
| Tray drier | 1 | 20,000 | 20,000 |
| Dehuller | 1 | 2,05,000 | 2,05,000 |
| Pulveriser | 1 | 3,00,000 | 3,00,000 |
| Mini boiler | 1 | 20,000 | 20,000 |
| Sealing machines and weighing scales (× LS) | 1 | 50,000 | 50,000 |
| 'Syrup machine' with motors (as printed in the report) (× LS) | 1 | 50,000 | 50,000 |
| Total | 11,20,000 |
Pre-filled from: PMEGP sample project report — Soya Flour (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
- Soybeans (good quality) — ₹35,000 a tonne; ₹82.92 L a year at full capacity (report)
- Printed polythene bags (retail) and poly-lined gunny bags (bulk), boxes, strapping — two kinds of packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.20 |
| Contingency | 0.56 |
| Total fixed capital | 11.76 |
| Working capital margin | 0.00 |
| Total project cost | 11.76 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.18 | 10.0 |
| Subsidy | 2.94 | 25.0 |
| Term loan from bank | 7.64 | 65.0 |
| Total | 11.76 | 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 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 |
| Operating profit (EBITDA) | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 |
| Depreciation | 1.76 | 1.50 | 1.27 | 1.08 | 0.92 | 0.78 | 0.67 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.83 | 0.72 | 0.59 | 0.46 | 0.33 | 0.20 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.77 | -5.39 | -5.04 | -4.72 | -4.42 | -4.16 | -3.91 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.77 | -5.39 | -5.04 | -4.72 | -4.42 | -4.16 | -3.91 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.77 | -5.39 | -5.04 | -4.72 | -4.42 | -4.16 | -3.91 |
| Depreciation | 1.76 | 1.50 | 1.27 | 1.08 | 0.92 | 0.78 | 0.67 |
| Cash accruals (PAT + depreciation) | -4.00 | -3.89 | -3.76 | -3.63 | -3.50 | -3.37 | -3.24 |
| Term loan repaid | 0.59 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.59 | -5.07 | -4.94 | -4.81 | -4.68 | -4.55 | -4.42 |
| Cash and bank | -4.59 | -9.66 | -14.59 | -19.40 | -24.08 | -28.63 | -33.05 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.12 | 4.12 | 4.12 | 4.12 | 4.12 | 4.12 | 4.12 |
| Reserves and surplus | -5.77 | -11.16 | -16.19 | -20.91 | -25.33 | -29.49 | -33.40 |
| Term loan outstanding | 7.06 | 5.88 | 4.70 | 3.53 | 2.35 | 1.18 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.41 | -1.16 | -7.37 | -13.26 | -18.86 | -24.19 | -29.28 |
| Net fixed assets | 10.00 | 8.50 | 7.22 | 6.14 | 5.22 | 4.44 | 3.77 |
| 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 | -4.59 | -9.66 | -14.59 | -19.40 | -24.08 | -28.63 | -33.05 |
| Total assets | 5.41 | -1.16 | -7.37 | -13.26 | -18.86 | -24.19 | -29.28 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.24 | -1.68 | -1.80 | -1.94 | -2.11 | -2.31 | -2.55 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.09 |
|---|---|
| Lowest DSCR | -2.55 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.76 | 1.50 | 1.27 | 1.08 | 0.92 | 0.78 | 0.67 |
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 | 7.64 | 0.83 | 0.59 | 7.06 |
| 2 | 7.06 | 0.72 | 1.18 | 5.88 |
| 3 | 5.88 | 0.59 | 1.18 | 4.70 |
| 4 | 4.70 | 0.46 | 1.18 | 3.53 |
| 5 | 3.53 | 0.33 | 1.18 | 2.35 |
| 6 | 2.35 | 0.20 | 1.18 | 1.18 |
| 7 | 1.18 | 0.07 | 1.18 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration (by turnover)
- Udyam registration
- GST registration
- State Pollution Control Board consent to establish and operate
- Legal Metrology registration for packaged goods
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 — Soya Flour (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Soya_Flour_%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.