Detailed Project Report
Spray-Dried Fruit, Vegetable and Fat Powders
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹14.36 L
- Term loan from bank
- ₹9.34 L
- Promoter’s contribution
- ₹1.44 L
- Subsidy
- ₹3.59 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.51 L
- Average DSCR
- -1.75
- 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
Spray-dry fruit and vegetable pulp into powders for drink mixes, ice cream, bakery and baby food.
| Main product or service | Spray-Dried Fruit, Vegetable and Fat Powders |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Instant drink and milkshake makers
- Ice-cream premix and bakery units
- Baby-food and nutraceutical makers
- Soup and snack seasoning makers
- Direct B2B supply
- Food-ingredient distributors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Washer | 1 | 18,000 | 18,000 |
| Pulper / fruit extractor | 1 | 45,000 | 45,000 |
| Spray dryer | 1 | 12,00,000 | 12,00,000 |
| Packing machine | 1 | 70,000 | 70,000 |
| Weighing scale | 1 | 20,000 | 20,000 |
| Misc. tools (× lot) | 1 | 15,000 | 15,000 |
| Total | 13,68,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Spray Dried Foods (F&V Powders, Fat Powders). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fruits and vegetables (orange, lime, apple, banana, pineapple, tomato, tamarind) — seasonal; pulped after blanching
- Cheese and fats — for seasoning and fat powders
- Water-soluble drying aid — added to pulp before spray drying
- Food-grade packing and cartons — moisture-proof
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 13.68 |
| Contingency | 0.68 |
| Total fixed capital | 14.36 |
| Working capital margin | 0.00 |
| Total project cost | 14.36 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.44 | 10.0 |
| Subsidy | 3.59 | 25.0 |
| Term loan from bank | 9.34 | 65.0 |
| Total | 14.36 | 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 | 0.29 | 0.29 | 0.29 | 0.29 | 0.29 | 0.29 | 0.29 |
| Insurance | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Total cost of operations | 3.24 | 3.24 | 3.24 | 3.24 | 3.24 | 3.24 | 3.24 |
| Operating profit (EBITDA) | -3.24 | -3.24 | -3.24 | -3.24 | -3.24 | -3.24 | -3.24 |
| Depreciation | 2.15 | 1.83 | 1.56 | 1.32 | 1.12 | 0.96 | 0.81 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.01 | 0.88 | 0.72 | 0.56 | 0.40 | 0.24 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.40 | -5.95 | -5.51 | -5.12 | -4.77 | -4.44 | -4.14 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.40 | -5.95 | -5.51 | -5.12 | -4.77 | -4.44 | -4.14 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.40 | -5.95 | -5.51 | -5.12 | -4.77 | -4.44 | -4.14 |
| Depreciation | 2.15 | 1.83 | 1.56 | 1.32 | 1.12 | 0.96 | 0.81 |
| Cash accruals (PAT + depreciation) | -4.25 | -4.11 | -3.96 | -3.80 | -3.64 | -3.48 | -3.32 |
| Term loan repaid | 0.72 | 1.44 | 1.44 | 1.44 | 1.44 | 1.44 | 1.44 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.97 | -5.55 | -5.39 | -5.24 | -5.08 | -4.92 | -4.76 |
| Cash and bank | -4.97 | -10.52 | -15.91 | -21.15 | -26.22 | -31.14 | -35.90 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.03 | 5.03 | 5.03 | 5.03 | 5.03 | 5.03 | 5.03 |
| Reserves and surplus | -6.40 | -12.35 | -17.86 | -22.99 | -27.75 | -32.19 | -36.33 |
| Term loan outstanding | 8.62 | 7.18 | 5.75 | 4.31 | 2.87 | 1.44 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.24 | -0.14 | -7.09 | -13.65 | -19.85 | -25.73 | -31.30 |
| Net fixed assets | 12.21 | 10.38 | 8.82 | 7.50 | 6.37 | 5.42 | 4.60 |
| 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 | -4.97 | -10.52 | -15.91 | -21.15 | -26.22 | -31.14 | -35.90 |
| Total assets | 7.24 | -0.14 | -7.09 | -13.65 | -19.85 | -25.73 | -31.30 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.87 | -1.40 | -1.50 | -1.62 | -1.76 | -1.93 | -2.13 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.75 |
|---|---|
| Lowest DSCR | -2.13 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.15 | 1.83 | 1.56 | 1.32 | 1.12 | 0.96 | 0.81 |
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 | 9.34 | 1.01 | 0.72 | 8.62 |
| 2 | 8.62 | 0.88 | 1.44 | 7.18 |
| 3 | 7.18 | 0.72 | 1.44 | 5.75 |
| 4 | 5.75 | 0.56 | 1.44 | 4.31 |
| 5 | 4.31 | 0.40 | 1.44 | 2.87 |
| 6 | 2.87 | 0.24 | 1.44 | 1.44 |
| 7 | 1.44 | 0.09 | 1.44 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- FSSAI licence
- State Pollution Control Board consent
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
- SIDBI Stand-Up Mitra project profile — Spray Dried Foods (F&V Powders, Fat Powders) — https://www.standupmitra.in/Default/ViewFile/?id=1520594832755_Spray%20Dried%20Foods%20F%26V%20Powders%2C%20Fat%20Powders.docx&path=ProjectProfile
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.