Detailed Project Report
Tutti Frutti (Candied Papaya)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.45 L
- Term loan from bank
- ₹10.04 L
- Promoter’s contribution
- ₹1.54 L
- Subsidy
- ₹3.86 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.71 L
- Average DSCR
- -1.64
- 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
Dice raw papaya, soak it in coloured sugar syrup and dry it into tutti frutti for bakeries and ice cream.
| Main product or service | Tutti Frutti (Candied Papaya) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Bakeries and cake makers
- Ice-cream and sweet makers
- Paan shops and households
- Bakery-ingredient wholesalers
- Direct supply to bakeries and ice-cream units
- Retail packs through kirana stores
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cold store, 1,500 kg | 1 | 6,00,000 | 6,00,000 |
| Dicing machine, 100 kg per hour | 1 | 80,000 | 80,000 |
| Soaking tank, 100 litres | 1 | 30,000 | 30,000 |
| Blanching kettle, 200 litres | 1 | 60,000 | 60,000 |
| Sugar syrup preparation tanks, 1 KL (× 4) | 1 | 2,80,000 | 2,80,000 |
| Solar dryer, 500 kg | 1 | 3,50,000 | 3,50,000 |
| Continuous sealing machine | 1 | 15,000 | 15,000 |
| Weighing balance | 1 | 6,000 | 6,000 |
| Accessories | 1 | 50,000 | 50,000 |
| Total | 14,71,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Tutti Frutti. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Raw papaya — costed at ₹15 a kg
- Sugar — costed at ₹35 a kg
- Permitted food colours, flavours and preservative — the DPR's 'other ingredients'
- Pouches and cartons — packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.71 |
| Contingency | 0.74 |
| Total fixed capital | 15.45 |
| Working capital margin | 0.00 |
| Total project cost | 15.45 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.54 | 10.0 |
| Subsidy | 3.86 | 25.0 |
| Term loan from bank | 10.04 | 65.0 |
| Total | 15.45 | 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 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 |
| Operating profit (EBITDA) | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 |
| Depreciation | 2.32 | 1.97 | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.09 | 0.94 | 0.77 | 0.60 | 0.43 | 0.26 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.67 | -6.18 | -5.71 | -5.29 | -4.91 | -4.56 | -4.23 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.67 | -6.18 | -5.71 | -5.29 | -4.91 | -4.56 | -4.23 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.67 | -6.18 | -5.71 | -5.29 | -4.91 | -4.56 | -4.23 |
| Depreciation | 2.32 | 1.97 | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 |
| Cash accruals (PAT + depreciation) | -4.35 | -4.21 | -4.04 | -3.87 | -3.70 | -3.53 | -3.36 |
| Term loan repaid | 0.77 | 1.54 | 1.54 | 1.54 | 1.54 | 1.54 | 1.54 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.13 | -5.75 | -5.58 | -5.41 | -5.24 | -5.07 | -4.90 |
| Cash and bank | -5.13 | -10.88 | -16.46 | -21.87 | -27.11 | -32.19 | -37.09 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.41 | 5.41 | 5.41 | 5.41 | 5.41 | 5.41 | 5.41 |
| Reserves and surplus | -6.67 | -12.85 | -18.56 | -23.85 | -28.76 | -33.31 | -37.54 |
| Term loan outstanding | 9.27 | 7.72 | 6.18 | 4.63 | 3.09 | 1.54 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.00 | 0.28 | -6.97 | -13.81 | -20.26 | -26.36 | -32.14 |
| Net fixed assets | 13.13 | 11.16 | 9.49 | 8.06 | 6.85 | 5.83 | 4.95 |
| 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 | -5.13 | -10.88 | -16.46 | -21.87 | -27.11 | -32.19 | -37.09 |
| Total assets | 8.00 | 0.28 | -6.97 | -13.81 | -20.26 | -26.36 | -32.14 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.76 | -1.31 | -1.41 | -1.52 | -1.65 | -1.81 | -2.00 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.64 |
|---|---|
| Lowest DSCR | -2.00 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.32 | 1.97 | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 |
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 | 10.04 | 1.09 | 0.77 | 9.27 |
| 2 | 9.27 | 0.94 | 1.54 | 7.72 |
| 3 | 7.72 | 0.77 | 1.54 | 6.18 |
| 4 | 6.18 | 0.60 | 1.54 | 4.63 |
| 5 | 4.63 | 0.43 | 1.54 | 3.09 |
| 6 | 3.09 | 0.26 | 1.54 | 1.54 |
| 7 | 1.54 | 0.09 | 1.54 | 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 — Tutti Frutti — https://niftem-t.ac.in/pmfme/dpr-tuttifrutti.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.