Detailed Project Report
Soya Paneer (Tofu) Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.79 L
- Term loan from bank
- ₹1.16 L
- Promoter’s contribution
- ₹0.18 L
- Subsidy
- ₹0.45 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.21 L
- Average DSCR
- -12.68
- 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
Make soya milk in-house, curdle it with citric acid and press it into soya paneer (tofu).
| Main product or service | Soya Paneer (Tofu) Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households in towns and cities
- Restaurants, dhabas and caterers
- Health-food buyers
- Dairy shops and grocers
- Middlemen on commission (report)
- Direct supply to hotels
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Filter press | 1 | 10,000 | 10,000 |
| Grinder-cum-cooker | 1 | 80,000 | 80,000 |
| Gas-fired furnace (× 3) | 1 | 15,000 | 15,000 |
| Deep freezer | 1 | 35,000 | 35,000 |
| SS vessels and weighing scales (× LS) | 1 | 30,000 | 30,000 |
| Total | 1,70,000 |
Pre-filled from: PMEGP sample project report — Soya Paneer (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Soybeans (good quality) — 26 tonnes a year at ₹35,000 a tonne = ₹9,10,000 (report)
- Citric acid — small quantity, for coagulation
- Plastic bags, cartons, labels, box strapping — ₹2,00,000 a year (report)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.70 |
| Contingency | 0.09 |
| Total fixed capital | 1.79 |
| Working capital margin | 0.00 |
| Total project cost | 1.79 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.18 | 10.0 |
| Subsidy | 0.45 | 25.0 |
| Term loan from bank | 1.16 | 65.0 |
| Total | 1.79 | 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 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 |
| Operating profit (EBITDA) | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 |
| Depreciation | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.13 | 0.11 | 0.09 | 0.07 | 0.05 | 0.03 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.32 | -3.26 | -3.21 | -3.16 | -3.11 | -3.07 | -3.04 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.32 | -3.26 | -3.21 | -3.16 | -3.11 | -3.07 | -3.04 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.32 | -3.26 | -3.21 | -3.16 | -3.11 | -3.07 | -3.04 |
| Depreciation | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 |
| Cash accruals (PAT + depreciation) | -3.05 | -3.03 | -3.01 | -2.99 | -2.97 | -2.95 | -2.94 |
| Term loan repaid | 0.09 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.14 | -3.21 | -3.19 | -3.17 | -3.15 | -3.13 | -3.11 |
| Cash and bank | -3.14 | -6.35 | -9.54 | -12.72 | -15.87 | -19.00 | -22.12 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 |
| Reserves and surplus | -3.32 | -6.58 | -9.79 | -12.94 | -16.06 | -19.13 | -22.17 |
| Term loan outstanding | 1.07 | 0.89 | 0.71 | 0.54 | 0.36 | 0.18 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.62 | -5.06 | -8.45 | -11.78 | -15.08 | -18.33 | -21.54 |
| Net fixed assets | 1.52 | 1.29 | 1.10 | 0.93 | 0.79 | 0.67 | 0.57 |
| 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 | -3.14 | -6.35 | -9.54 | -12.72 | -15.87 | -19.00 | -22.12 |
| Total assets | -1.62 | -5.06 | -8.45 | -11.78 | -15.08 | -18.33 | -21.54 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -13.61 | -10.18 | -10.93 | -11.79 | -12.80 | -14.01 | -15.46 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -12.68 |
|---|---|
| Lowest DSCR | -15.46 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 |
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 | 1.16 | 0.13 | 0.09 | 1.07 |
| 2 | 1.07 | 0.11 | 0.18 | 0.89 |
| 3 | 0.89 | 0.09 | 0.18 | 0.71 |
| 4 | 0.71 | 0.07 | 0.18 | 0.54 |
| 5 | 0.54 | 0.05 | 0.18 | 0.36 |
| 6 | 0.36 | 0.03 | 0.18 | 0.18 |
| 7 | 0.18 | 0.01 | 0.18 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration (by turnover)
- Udyam registration
- GST registration
- 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)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Soya Paneer (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Soya_Paneer_%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.