Detailed Project Report
Cream Wafer Biscuits
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.54 L
- Term loan from bank
- ₹10.75 L
- Promoter’s contribution
- ₹1.65 L
- Subsidy
- ₹4.13 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.91 L
- Average DSCR
- -1.54
- 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
Bake wafer sheets, spread cream between them, cut and pack — a children's favourite sold in every kirana.
| Main product or service | Cream Wafer Biscuits |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Children and families
- Tea stalls and canteens
- Kirana and general stores
- Snack distributors
- Bakery shops
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Manual wafer biscuit machine, 6 plates, with creaming, cutting and support tables (25–30 kg an hour, 15 kW) | 1 | 2,75,000 | 2,75,000 |
| Butter mixing machine (7–30 kg an hour, 2 kW) | 1 | 35,000 | 35,000 |
| Sugar grinding machine (30–50 kg an hour) | 1 | 35,000 | 35,000 |
| Planetary mixer (3 speed, 25 kg an hour, 2 kW) | 1 | 45,000 | 45,000 |
| Sealing (packaging) machine, 1 kW | 1 | 15,000 | 15,000 |
| Working tables, weighing balance, aluminium vessels and utensils (× 1 lot) | 1 | 20,000 | 20,000 |
| Miscellaneous tools | 1 | 50,000 | 50,000 |
| KVIC set: 50 kg/hour wafer machine, 40 kg mixer, 50 kg grinder, 50 kg/hour planetary mixer, scales, bag sealer, tables and SS utensils (× total) | 1 | 11,00,000 | 11,00,000 |
| Total | 15,75,000 |
Pre-filled from: PMEGP sample project report — Wafer Biscuit (prepared by Udyami/Samadhan); KVIC Project Profile — Wafer Biscuits Big Type (PMEGP). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Wheat flour (maida) — main ingredient
- Starch, vegetable fat, sugar, salt, soda, colours and flavours — Samadhan averages all raw material at ₹70,000 a tonne
- All raw material for 240 tonnes — ₹60.00 L a year in the KVIC profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.75 |
| Contingency | 0.79 |
| Total fixed capital | 16.54 |
| Working capital margin | 0.00 |
| Total project cost | 16.54 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.65 | 10.0 |
| Subsidy | 4.13 | 25.0 |
| Term loan from bank | 10.75 | 65.0 |
| Total | 16.54 | 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 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 |
| Operating profit (EBITDA) | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 |
| Depreciation | 2.48 | 2.11 | 1.79 | 1.52 | 1.29 | 1.10 | 0.94 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.16 | 1.01 | 0.83 | 0.64 | 0.46 | 0.28 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.94 | -6.41 | -5.91 | -5.46 | -5.05 | -4.67 | -4.33 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.94 | -6.41 | -5.91 | -5.46 | -5.05 | -4.67 | -4.33 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.94 | -6.41 | -5.91 | -5.46 | -5.05 | -4.67 | -4.33 |
| Depreciation | 2.48 | 2.11 | 1.79 | 1.52 | 1.29 | 1.10 | 0.94 |
| Cash accruals (PAT + depreciation) | -4.46 | -4.30 | -4.12 | -3.94 | -3.76 | -3.57 | -3.39 |
| Term loan repaid | 0.83 | 1.65 | 1.65 | 1.65 | 1.65 | 1.65 | 1.65 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.28 | -5.96 | -5.77 | -5.59 | -5.41 | -5.23 | -5.05 |
| Cash and bank | -5.28 | -11.24 | -17.01 | -22.60 | -28.01 | -33.24 | -38.29 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.79 | 5.79 | 5.79 | 5.79 | 5.79 | 5.79 | 5.79 |
| Reserves and surplus | -6.94 | -13.35 | -19.26 | -24.72 | -29.77 | -34.45 | -38.77 |
| Term loan outstanding | 9.92 | 8.27 | 6.62 | 4.96 | 3.31 | 1.65 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.77 | 0.71 | -6.86 | -13.97 | -20.68 | -27.00 | -32.99 |
| Net fixed assets | 14.06 | 11.95 | 10.16 | 8.63 | 7.34 | 6.24 | 5.30 |
| 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 | -5.28 | -11.24 | -17.01 | -22.60 | -28.01 | -33.24 | -38.29 |
| Total assets | 8.77 | 0.71 | -6.86 | -13.97 | -20.68 | -27.00 | -32.99 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.65 | -1.24 | -1.33 | -1.43 | -1.56 | -1.70 | -1.88 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.54 |
|---|---|
| Lowest DSCR | -1.88 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.48 | 2.11 | 1.79 | 1.52 | 1.29 | 1.10 | 0.94 |
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 | 10.75 | 1.16 | 0.83 | 9.92 |
| 2 | 9.92 | 1.01 | 1.65 | 8.27 |
| 3 | 8.27 | 0.83 | 1.65 | 6.62 |
| 4 | 6.62 | 0.64 | 1.65 | 4.96 |
| 5 | 4.96 | 0.46 | 1.65 | 3.31 |
| 6 | 3.31 | 0.28 | 1.65 | 1.65 |
| 7 | 1.65 | 0.10 | 1.65 | 0.00 |
17 Licences and registrations
- FSSAI licence or registration
- Udyam registration
- GST
- Legal Metrology packer registration for packaged goods
- Trademark for your brand (optional)
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
- PMEGP sample project report — Wafer Biscuit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Wafer_Biscuit_%28_Samadhan_Projects_%29.pdf
- KVIC Project Profile — Wafer Biscuits Big Type (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/WAFER_BISCUITS_BIG_TYPE_%28_AGRO_BASED_FOOD_PROCESSING_INDUSTRY_%29.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.