Detailed Project Report
Soya Milk Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹20.55 L
- Term loan from bank
- ₹13.36 L
- Promoter’s contribution
- ₹2.05 L
- Subsidy
- ₹5.14 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.65 L
- Average DSCR
- -1.28
- 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
Soak, grind and cook soybeans into soya milk — and tofu and curd from the same line.
| Main product or service | Soya Milk Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Health-conscious families
- People who cannot digest dairy milk (lactose intolerance) and diabetics
- Gyms, cafés and canteens
- Local dairies and grocery shops
- Supermarkets and health stores
- Direct delivery in towns
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| KVIC set: soya milk machine (grinder-cooker), tube boiler, filter press, tofu box, tofu press, deodoriser, vacuum packing machine, freezer 230–250 L, pouch sealing machine, retort and cap sealing machine, baby boiler, working table, trays, tubs, weighing balance (× 1 set) | 1 | 5,27,000 | 5,27,000 |
| Soybean soaking and washing machine | 1 | 2,00,000 | 2,00,000 |
| Plate heat exchanger (pasteuriser) | 1 | 60,000 | 60,000 |
| Homogeniser, 300 litres/hour | 1 | 1,95,000 | 1,95,000 |
| Soybean transferring machine | 1 | 1,75,000 | 1,75,000 |
| Soya milk storage tank (1,000–10,000 litres) | 1 | 80,000 | 80,000 |
| Sugar dissolving machine | 1 | 1,50,000 | 1,50,000 |
| Filling and sealing equipment, 1,500–2,200 pouches/hour | 1 | 1,50,000 | 1,50,000 |
| Grinding and separating machine | 1 | 1,00,000 | 1,00,000 |
| Okara (pulp) transport machine | 1 | 90,000 | 90,000 |
| Soya milk cooking machine | 1 | 1,70,000 | 1,70,000 |
| Soya milk twin filter machine | 1 | 20,000 | 20,000 |
| Other machinery (× LS) | 1 | 40,000 | 40,000 |
| Total | 19,57,000 |
Pre-filled from: KVIC Project Profile — Soya Milk (PMEGP); PMEGP sample project report — Soya Milk (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Soybeans — Samadhan: 7,500 kg a year at ₹90 a kg (full capacity)
- Sugar — Samadhan: 7,500 kg a year at ₹20 a kg
- Packing (cans/pouches) — Samadhan: 1,50,000 pieces at ₹2 each
- Flavours, colour and other additives — small quantities
- Raw material for milk, paneer and curd (KVIC plan) — ₹5,48,000 a year, plus labels and packing ₹60,000 (full capacity)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 19.57 |
| Contingency | 0.98 |
| Total fixed capital | 20.55 |
| Working capital margin | 0.00 |
| Total project cost | 20.55 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.05 | 10.0 |
| Subsidy | 5.14 | 25.0 |
| Term loan from bank | 13.36 | 65.0 |
| Total | 20.55 | 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 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 |
| Operating profit (EBITDA) | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 |
| Depreciation | 3.08 | 2.62 | 2.23 | 1.89 | 1.61 | 1.37 | 1.16 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.45 | 1.25 | 1.03 | 0.80 | 0.57 | 0.35 | 0.12 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.92 | -7.27 | -6.65 | -6.09 | -5.58 | -5.11 | -4.68 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.92 | -7.27 | -6.65 | -6.09 | -5.58 | -5.11 | -4.68 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.92 | -7.27 | -6.65 | -6.09 | -5.58 | -5.11 | -4.68 |
| Depreciation | 3.08 | 2.62 | 2.23 | 1.89 | 1.61 | 1.37 | 1.16 |
| Cash accruals (PAT + depreciation) | -4.84 | -4.65 | -4.42 | -4.19 | -3.97 | -3.74 | -3.52 |
| Term loan repaid | 1.03 | 2.05 | 2.05 | 2.05 | 2.05 | 2.05 | 2.05 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.87 | -6.70 | -6.48 | -6.25 | -6.02 | -5.80 | -5.57 |
| Cash and bank | -5.87 | -12.57 | -19.04 | -25.29 | -31.32 | -37.11 | -42.68 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.19 | 7.19 | 7.19 | 7.19 | 7.19 | 7.19 | 7.19 |
| Reserves and surplus | -7.92 | -15.19 | -21.84 | -27.92 | -33.50 | -38.61 | -43.29 |
| Term loan outstanding | 12.33 | 10.27 | 8.22 | 6.16 | 4.11 | 2.05 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.60 | 2.28 | -6.42 | -14.57 | -22.20 | -29.36 | -36.10 |
| Net fixed assets | 17.47 | 14.85 | 12.62 | 10.73 | 9.12 | 7.75 | 6.59 |
| 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 | -5.87 | -12.57 | -19.04 | -25.29 | -31.32 | -37.11 | -42.68 |
| Total assets | 11.60 | 2.28 | -6.42 | -14.57 | -22.20 | -29.36 | -36.10 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.37 | -1.03 | -1.10 | -1.19 | -1.29 | -1.41 | -1.56 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.28 |
|---|---|
| Lowest DSCR | -1.56 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.08 | 2.62 | 2.23 | 1.89 | 1.61 | 1.37 | 1.16 |
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 | 13.36 | 1.45 | 1.03 | 12.33 |
| 2 | 12.33 | 1.25 | 2.05 | 10.27 |
| 3 | 10.27 | 1.03 | 2.05 | 8.22 |
| 4 | 8.22 | 0.80 | 2.05 | 6.16 |
| 5 | 6.16 | 0.57 | 2.05 | 4.11 |
| 6 | 4.11 | 0.35 | 2.05 | 2.05 |
| 7 | 2.05 | 0.12 | 2.05 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration (by turnover)
- Udyam registration
- GST registration
- Legal Metrology registration for packaged goods
- Trademark for your brand (optional)
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
- KVIC Project Profile — Soya Milk (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/SOYA_MILK_%28_AGRO_BASED_FOOD_PROCESSING_INDUSTRY_%29.pdf
- PMEGP sample project report — Soya Milk (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Soya_Milk_%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.