Detailed Project Report
Tomato Products (Juice, Puree, Ketchup)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹6.83 L
- Term loan from bank
- ₹4.44 L
- Promoter’s contribution
- ₹0.68 L
- Subsidy
- ₹1.71 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.13 L
- Average DSCR
- -3.46
- 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 tomato juice, puree and ketchup in steam-jacketed kettles and bottle them — a KVIC village-industry model.
| Main product or service | Tomato Products (Juice, Puree, Ketchup) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Hotels and restaurants
- Caterers and canteens
- Local shops and supermarkets
- Direct supply to hotels
- Fairs and institutional buyers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Steam boiler, 150 kg/hr | 1 | 0 | 0 |
| Washing machine | 1 | 0 | 0 |
| SS tilting steam-jacketed kettles (one with 10 HP motor, one of 100 gallons) (× 2) | 1 | 0 | 0 |
| SS steam-jacketed vacuum kettle, 100 gallons | 1 | 0 | 0 |
| Pulper, ½ tonne/hr with 3 HP motor | 1 | 0 | 0 |
| Exhaust and processing tank, pasteuriser tank, bottle washing | 1 | 0 | 0 |
| All equipment together | 1 | 6,50,000 | 6,50,000 |
| Total | 6,50,000 |
Pre-filled from: KVIC Project Profile — Tomato Products (PMEGP); DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ripe tomatoes — the profile names special varieties such as Scarlet Globe, Bonny Best and Marglobe for processing
- Sugar, salt, spices, vinegar and sodium benzoate (750 ppm) — raw material total ₹10,05,000 a year
- Bottles, crown corks, labels and packing — ₹4,00,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 6.50 |
| Contingency | 0.33 |
| Total fixed capital | 6.83 |
| Working capital margin | 0.00 |
| Total project cost | 6.83 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.68 | 10.0 |
| Subsidy | 1.71 | 25.0 |
| Term loan from bank | 4.44 | 65.0 |
| Total | 6.83 | 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 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Insurance | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.05 | 3.05 | 3.05 | 3.05 | 3.05 | 3.05 | 3.05 |
| Operating profit (EBITDA) | -3.05 | -3.05 | -3.05 | -3.05 | -3.05 | -3.05 | -3.05 |
| Depreciation | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 | 0.45 | 0.39 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.48 | 0.42 | 0.34 | 0.27 | 0.19 | 0.12 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.55 | -4.34 | -4.13 | -3.95 | -3.78 | -3.62 | -3.48 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.55 | -4.34 | -4.13 | -3.95 | -3.78 | -3.62 | -3.48 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.55 | -4.34 | -4.13 | -3.95 | -3.78 | -3.62 | -3.48 |
| Depreciation | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 | 0.45 | 0.39 |
| Cash accruals (PAT + depreciation) | -3.53 | -3.47 | -3.39 | -3.32 | -3.24 | -3.17 | -3.09 |
| Term loan repaid | 0.34 | 0.68 | 0.68 | 0.68 | 0.68 | 0.68 | 0.68 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.87 | -4.15 | -4.07 | -4.00 | -3.92 | -3.85 | -3.77 |
| Cash and bank | -3.87 | -8.02 | -12.10 | -16.09 | -20.02 | -23.87 | -27.64 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.39 | 2.39 | 2.39 | 2.39 | 2.39 | 2.39 | 2.39 |
| Reserves and surplus | -4.55 | -8.89 | -13.02 | -16.97 | -20.74 | -24.36 | -27.84 |
| Term loan outstanding | 4.10 | 3.41 | 2.73 | 2.05 | 1.37 | 0.68 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.93 | -3.09 | -7.90 | -12.53 | -16.99 | -21.29 | -25.45 |
| Net fixed assets | 5.80 | 4.93 | 4.19 | 3.56 | 3.03 | 2.57 | 2.19 |
| 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 | -3.87 | -8.02 | -12.10 | -16.09 | -20.02 | -23.87 | -27.64 |
| Total assets | 1.93 | -3.09 | -7.90 | -12.53 | -16.99 | -21.29 | -25.45 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.71 | -2.78 | -2.98 | -3.22 | -3.49 | -3.82 | -4.22 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.46 |
|---|---|
| Lowest DSCR | -4.22 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 | 0.45 | 0.39 |
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 | 4.44 | 0.48 | 0.34 | 4.10 |
| 2 | 4.10 | 0.42 | 0.68 | 3.41 |
| 3 | 3.41 | 0.34 | 0.68 | 2.73 |
| 4 | 2.73 | 0.27 | 0.68 | 2.05 |
| 5 | 2.05 | 0.19 | 0.68 | 1.37 |
| 6 | 1.37 | 0.12 | 0.68 | 0.68 |
| 7 | 0.68 | 0.04 | 0.68 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST registration
- Legal Metrology registration for packaged goods
- Boiler registration under the Boilers Act if your boiler is covered
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- 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 — Tomato Products (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/TOMATO_PRODUCTS_%28_AGRO_BASED_FOOD_PROCESSING_INDUSTRY_%29.pdf
- DGFT — ITC(HS) classification of export and import items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
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.