Detailed Project Report
Tapioca (Cassava) Chips
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹19.80 L
- Term loan from bank
- ₹12.87 L
- Promoter’s contribution
- ₹1.98 L
- Subsidy
- ₹4.95 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.51 L
- Average DSCR
- -1.32
- 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
Peel, slice, blanch, dry and fry tapioca roots into packed chips.
| Main product or service | Tapioca (Cassava) Chips |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households and snack shoppers
- Bakeries and tea shops
- Canteens and caterers
- Kirana stores and bakeries
- Supermarkets
- Snack distributors and wholesalers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store, 9,000 kg | 1 | 10,00,000 | 10,00,000 |
| Washing tank, 500 litre | 1 | 40,000 | 40,000 |
| Tapioca peeler, 500 kg per hour | 1 | 2,50,000 | 2,50,000 |
| Vegetable cutter/slicer, 500 kg per hour | 1 | 1,20,000 | 1,20,000 |
| Gas-operated blanching kettle, 300 litre | 1 | 1,00,000 | 1,00,000 |
| Dryer, 120 kg per batch | 1 | 2,20,000 | 2,20,000 |
| Gas-operated deep fat frying kettle, 100 litre | 1 | 50,000 | 50,000 |
| Continuous sealing machine with nitrogen flush | 1 | 50,000 | 50,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 18,86,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Tapioca Chips. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh tapioca (cassava) roots — costed at ₹15 a kg; 2.7 kg makes 1 kg of chips
- Frying oil, salt and spices — bought from wholesalers
- Laminated pouches — for nitrogen-flushed packs
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 18.86 |
| Contingency | 0.94 |
| Total fixed capital | 19.80 |
| Working capital margin | 0.00 |
| Total project cost | 19.80 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.98 | 10.0 |
| Subsidy | 4.95 | 25.0 |
| Term loan from bank | 12.87 | 65.0 |
| Total | 19.80 | 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 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 |
| Operating profit (EBITDA) | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 |
| Depreciation | 2.97 | 2.52 | 2.15 | 1.82 | 1.55 | 1.32 | 1.12 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.39 | 1.21 | 0.99 | 0.77 | 0.55 | 0.34 | 0.12 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.74 | -7.11 | -6.51 | -5.97 | -5.48 | -5.03 | -4.61 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.74 | -7.11 | -6.51 | -5.97 | -5.48 | -5.03 | -4.61 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.74 | -7.11 | -6.51 | -5.97 | -5.48 | -5.03 | -4.61 |
| Depreciation | 2.97 | 2.52 | 2.15 | 1.82 | 1.55 | 1.32 | 1.12 |
| Cash accruals (PAT + depreciation) | -4.77 | -4.58 | -4.36 | -4.15 | -3.93 | -3.71 | -3.49 |
| Term loan repaid | 0.99 | 1.98 | 1.98 | 1.98 | 1.98 | 1.98 | 1.98 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.76 | -6.56 | -6.34 | -6.13 | -5.91 | -5.69 | -5.47 |
| Cash and bank | -5.76 | -12.32 | -18.67 | -24.79 | -30.70 | -36.39 | -41.87 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.93 | 6.93 | 6.93 | 6.93 | 6.93 | 6.93 | 6.93 |
| Reserves and surplus | -7.74 | -14.85 | -21.36 | -27.33 | -32.81 | -37.84 | -42.45 |
| Term loan outstanding | 11.88 | 9.90 | 7.92 | 5.94 | 3.96 | 1.98 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.07 | 1.99 | -6.50 | -14.46 | -21.91 | -28.92 | -35.52 |
| Net fixed assets | 16.83 | 14.31 | 12.16 | 10.34 | 8.79 | 7.47 | 6.35 |
| 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 | -5.76 | -12.32 | -18.67 | -24.79 | -30.70 | -36.39 | -41.87 |
| Total assets | 11.07 | 1.99 | -6.50 | -14.46 | -21.91 | -28.92 | -35.52 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.42 | -1.06 | -1.14 | -1.23 | -1.33 | -1.46 | -1.61 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.32 |
|---|---|
| Lowest DSCR | -1.61 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.97 | 2.52 | 2.15 | 1.82 | 1.55 | 1.32 | 1.12 |
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 | 12.87 | 1.39 | 0.99 | 11.88 |
| 2 | 11.88 | 1.21 | 1.98 | 9.90 |
| 3 | 9.90 | 0.99 | 1.98 | 7.92 |
| 4 | 7.92 | 0.77 | 1.98 | 5.94 |
| 5 | 5.94 | 0.55 | 1.98 | 3.96 |
| 6 | 3.96 | 0.34 | 1.98 | 1.98 |
| 7 | 1.98 | 0.12 | 1.98 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- FSSAI licence or registration
- Trade licence from the local body
- Legal Metrology registration for packed 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
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Tapioca Chips — https://niftem-t.ac.in/pmfme/dpr-tchips.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.