Detailed Project Report
Soya-Fortified Nutritious Biscuits
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹54.31 L
- Term loan from bank
- ₹48.88 L
- Promoter’s contribution
- ₹5.43 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-13.88 L
- Average DSCR
- -0.44
- 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 protein-rich sweet and salty biscuits from maida blended with soya flour on a semi-automatic line.
| Main product or service | Soya-Fortified Nutritious Biscuits |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Rural and small-town households
- Schools, hostels and nutrition programmes
- Tea stalls and shops
- Distributors and wholesalers
- Kirana and general stores
- Institutional and government supply
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Automatic continuous roller, 48-inch, with waste-return system and motors | 1 | 25,00,000 | 25,00,000 |
| Cooling conveyor, 24-inch | 1 | 6,50,000 | 6,50,000 |
| Roll sheeter, 24-inch, variable speed | 1 | 5,75,000 | 5,75,000 |
| Double-action horizontal mixer, 300 kg per batch, auto-tilting | 1 | 4,00,000 | 4,00,000 |
| Turn table between oven and conveyor | 1 | 3,00,000 | 3,00,000 |
| Syrup machine, stainless steel | 1 | 2,00,000 | 2,00,000 |
| Oil-spraying machine for salted biscuits | 1 | 1,75,000 | 1,75,000 |
| Automatic flour sifter | 1 | 1,50,000 | 1,50,000 |
| Sugar grinding machine, 30–50 kg/hour | 1 | 90,000 | 90,000 |
| Biscuit grinder, 5 HP | 1 | 60,000 | 60,000 |
| Brass rollers for rotary and roller cutting (× 1 set) | 1 | 25,000 | 25,000 |
| Utensils, mats, gloves and small items (× lump sum) | 1 | 25,000 | 25,000 |
| Working tables with SS/aluminium top (× 2) | 1 | 12,500 | 12,500 |
| Platform weighing balance | 1 | 10,000 | 10,000 |
| Total | 51,72,500 |
Pre-filled from: DC-MSME project profile — Nutritious Biscuits (MSME-DI Kolkata); World Customs Organization – HS Nomenclature 2022, Chapter 19. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Wheat flour (maida) — 6,000 kg a month at ₹25 a kg
- Soya flour, starch, vegetable fat, sugar, salt, soda, colours, flavours, preservatives — 3,000 kg a month, ₹4.50 L
- Packaging material — ₹2.50 L a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 51.73 |
| Contingency | 2.59 |
| Total fixed capital | 54.31 |
| Working capital margin | 0.00 |
| Total project cost | 54.31 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 5.43 | 10.0 |
| Term loan from bank | 48.88 | 90.0 |
| Total | 54.31 | 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 | 1.09 | 1.09 | 1.09 | 1.09 | 1.09 | 1.09 | 1.09 |
| Insurance | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 |
| Total cost of operations | 4.24 | 4.24 | 4.24 | 4.24 | 4.24 | 4.24 | 4.24 |
| Operating profit (EBITDA) | -4.24 | -4.24 | -4.24 | -4.24 | -4.24 | -4.24 | -4.24 |
| Depreciation | 8.15 | 6.92 | 5.89 | 5.00 | 4.25 | 3.61 | 3.07 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 5.29 | 4.58 | 3.76 | 2.93 | 2.10 | 1.28 | 0.45 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -17.68 | -15.75 | -13.88 | -12.17 | -10.59 | -9.13 | -7.76 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -17.68 | -15.75 | -13.88 | -12.17 | -10.59 | -9.13 | -7.76 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -17.68 | -15.75 | -13.88 | -12.17 | -10.59 | -9.13 | -7.76 |
| Depreciation | 8.15 | 6.92 | 5.89 | 5.00 | 4.25 | 3.61 | 3.07 |
| Cash accruals (PAT + depreciation) | -9.53 | -8.82 | -7.99 | -7.17 | -6.34 | -5.51 | -4.69 |
| Term loan repaid | 3.76 | 7.52 | 7.52 | 7.52 | 7.52 | 7.52 | 7.52 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -13.29 | -16.34 | -15.51 | -14.69 | -13.86 | -13.03 | -12.21 |
| Cash and bank | -13.29 | -29.63 | -45.14 | -59.83 | -73.69 | -86.73 | -98.93 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.43 | 5.43 | 5.43 | 5.43 | 5.43 | 5.43 | 5.43 |
| Reserves and surplus | -17.68 | -33.42 | -47.30 | -59.47 | -70.07 | -79.19 | -86.95 |
| Term loan outstanding | 45.12 | 37.60 | 30.08 | 22.56 | 15.04 | 7.52 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 32.88 | 9.61 | -11.79 | -31.48 | -49.59 | -66.24 | -81.52 |
| Net fixed assets | 46.16 | 39.24 | 33.35 | 28.35 | 24.10 | 20.48 | 17.41 |
| 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 | -13.29 | -29.63 | -45.14 | -59.83 | -73.69 | -86.73 | -98.93 |
| Total assets | 32.88 | 9.61 | -11.79 | -31.48 | -49.59 | -66.24 | -81.52 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.47 | -0.35 | -0.38 | -0.41 | -0.44 | -0.48 | -0.53 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.44 |
|---|---|
| Lowest DSCR | -0.53 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 8.15 | 6.92 | 5.89 | 5.00 | 4.25 | 3.61 | 3.07 |
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 | 48.88 | 5.29 | 3.76 | 45.12 |
| 2 | 45.12 | 4.58 | 7.52 | 37.60 |
| 3 | 37.60 | 3.76 | 7.52 | 30.08 |
| 4 | 30.08 | 2.93 | 7.52 | 22.56 |
| 5 | 22.56 | 2.10 | 7.52 | 15.04 |
| 6 | 15.04 | 1.28 | 7.52 | 7.52 |
| 7 | 7.52 | 0.45 | 7.52 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam
- GST
- State Pollution Control Board consent (the profile says to approach the board)
- Legal Metrology registration for packaged goods
- BIS IS 7487 is optional (profile)
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Nutritious Biscuits (MSME-DI Kolkata) — https://dcmsme.gov.in/FOOD%20PRODUCTS/Nutritious%20Biscuits.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 19 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0419_2022e.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.