Detailed Project Report
Plant Tissue Culture Laboratory
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.55 L
- Term loan from bank
- ₹7.51 L
- Promoter’s contribution
- ₹1.16 L
- Subsidy
- ₹2.89 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.00 L
- Average DSCR
- -2.12
- 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
Grow disease-free plantlets from tiny pieces of elite mother plants in a lab, harden them in a greenhouse and sell them.
| Main product or service | Plant Tissue Culture Laboratory |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Farmers growing banana, sugarcane, potato, fruit and spices
- Nurseries and ornamental-plant growers
- Sugar mills and state horticulture departments
- Forestry and plantation companies
- Direct sale to farmers and farmer groups
- Supply orders from nurseries, mills and government schemes
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Greenhouse machinery and equipment | 1 | 7,00,000 | 7,00,000 |
| Cooling and heating equipment (× 2) | 1 | 1,00,000 | 1,00,000 |
| Water treatment equipment | 1 | 1,00,000 | 1,00,000 |
| Installation, erection and electrification (× —) | 1 | 50,000 | 50,000 |
| Taxes and transportation (× —) | 1 | 50,000 | 50,000 |
| Office furniture (× lot) | 1 | 50,000 | 50,000 |
| Computer and printer | 1 | 50,000 | 50,000 |
| Total | 11,00,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Tissue Culture Laboratory; World Customs Organization – HS Nomenclature 2022, Chapter 6. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Meristems of elite, disease-free mother plants — the starting material for each crop
- Ready-to-use culture medium — with sucrose and agar
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.00 |
| Contingency | 0.55 |
| Total fixed capital | 11.55 |
| Working capital margin | 0.00 |
| Total project cost | 11.55 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.16 | 10.0 |
| Subsidy | 2.89 | 25.0 |
| Term loan from bank | 7.51 | 65.0 |
| Total | 11.55 | 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 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 |
| Operating profit (EBITDA) | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 |
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.81 | 0.70 | 0.58 | 0.45 | 0.32 | 0.20 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.71 | -5.35 | -5.00 | -4.68 | -4.40 | -4.13 | -3.89 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.71 | -5.35 | -5.00 | -4.68 | -4.40 | -4.13 | -3.89 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.71 | -5.35 | -5.00 | -4.68 | -4.40 | -4.13 | -3.89 |
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
| Cash accruals (PAT + depreciation) | -3.98 | -3.87 | -3.75 | -3.62 | -3.49 | -3.36 | -3.24 |
| Term loan repaid | 0.58 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.56 | -5.03 | -4.90 | -4.77 | -4.65 | -4.52 | -4.39 |
| Cash and bank | -4.56 | -9.59 | -14.49 | -19.26 | -23.91 | -28.43 | -32.82 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.04 | 4.04 | 4.04 | 4.04 | 4.04 | 4.04 | 4.04 |
| Reserves and surplus | -5.71 | -11.06 | -16.06 | -20.74 | -25.14 | -29.27 | -33.16 |
| Term loan outstanding | 6.93 | 5.78 | 4.62 | 3.47 | 2.31 | 1.16 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.26 | -1.24 | -7.39 | -13.23 | -18.78 | -24.07 | -29.12 |
| Net fixed assets | 9.82 | 8.34 | 7.09 | 6.03 | 5.12 | 4.36 | 3.70 |
| 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 | -4.56 | -9.59 | -14.49 | -19.26 | -23.91 | -28.43 | -32.82 |
| Total assets | 5.26 | -1.24 | -7.39 | -13.23 | -18.78 | -24.07 | -29.12 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.28 | -1.70 | -1.83 | -1.97 | -2.14 | -2.35 | -2.59 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.12 |
|---|---|
| Lowest DSCR | -2.59 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
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 | 7.51 | 0.81 | 0.58 | 6.93 |
| 2 | 6.93 | 0.70 | 1.16 | 5.78 |
| 3 | 5.78 | 0.58 | 1.16 | 4.62 |
| 4 | 4.62 | 0.45 | 1.16 | 3.47 |
| 5 | 3.47 | 0.32 | 1.16 | 2.31 |
| 6 | 2.31 | 0.20 | 1.16 | 1.16 |
| 7 | 1.16 | 0.07 | 1.16 | 0.00 |
17 Licences and registrations
- Recognition under the National Certification System for Tissue Culture Raised Plants (NCS-TCP, Department of Biotechnology) if you want certified plants
- Nursery registration where the state nursery law requires it
- Udyam registration
- Trade licence
- GST registration as applicable
18 Government schemes that may apply
- 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)
- Stand-Up India
19 Sources
- SIDBI Stand-Up Mitra project profile — Tissue Culture Laboratory — https://www.standupmitra.in/Default/ViewFile/?id=1521216893719_Tissue%20Culture%20Laboratory.docx&path=ProjectProfile
- World Customs Organization – HS Nomenclature 2022, Chapter 6 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0206_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.