Detailed Project Report
Walnut Processing (Kernel) Unit
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹31.19 L
- Term loan from bank
- ₹20.27 L
- Promoter’s contribution
- ₹3.12 L
- Subsidy
- ₹7.80 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.60 L
- Average DSCR
- -0.91
- 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
Grade, crack, separate and colour-sort walnuts into packed walnut kernels.
| Main product or service | Walnut Processing (Kernel) Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Dry-fruit traders and wholesalers
- Retail shops and supermarkets
- Bakeries and sweet makers
- Hair- and skin-care product makers (the report mentions this use)
- Dry-fruit wholesale markets
- Direct supply to bakeries and retailers
- Exporters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Grading machine | 1 | 1,30,000 | 1,30,000 |
| Walnut shelling machine | 1 | 85,000 | 85,000 |
| Vibro separator | 1 | 95,000 | 95,000 |
| Colour sorting machine | 1 | 22,00,000 | 22,00,000 |
| Metal detector | 1 | 1,30,000 | 1,30,000 |
| Filling and packaging machine | 1 | 1,80,000 | 1,80,000 |
| Material handling and other equipment (bins, trolley, weighing machine, bucket elevator, belt conveyors) (× lot) | 1 | 1,50,000 | 1,50,000 |
| Total | 29,70,000 |
Pre-filled from: NIFTEM-K (MoFPI) PMFME Detailed Project Report – Walnut Processing Unit; World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Harvested walnuts (dried, in shell) — costed at ₹45 per 100 g packet of output in year 1
- Packets — 100 g packets
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 29.70 |
| Contingency | 1.49 |
| Total fixed capital | 31.19 |
| Working capital margin | 0.00 |
| Total project cost | 31.19 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.12 | 10.0 |
| Subsidy | 7.80 | 25.0 |
| Term loan from bank | 20.27 | 65.0 |
| Total | 31.19 | 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 | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 | 0.62 |
| Insurance | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 |
| Total cost of operations | 3.66 | 3.66 | 3.66 | 3.66 | 3.66 | 3.66 | 3.66 |
| Operating profit (EBITDA) | -3.66 | -3.66 | -3.66 | -3.66 | -3.66 | -3.66 | -3.66 |
| Depreciation | 4.68 | 3.98 | 3.38 | 2.87 | 2.44 | 2.08 | 1.76 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.19 | 1.90 | 1.56 | 1.21 | 0.87 | 0.53 | 0.19 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.53 | -9.54 | -8.60 | -7.75 | -6.97 | -6.26 | -5.61 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.53 | -9.54 | -8.60 | -7.75 | -6.97 | -6.26 | -5.61 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.53 | -9.54 | -8.60 | -7.75 | -6.97 | -6.26 | -5.61 |
| Depreciation | 4.68 | 3.98 | 3.38 | 2.87 | 2.44 | 2.08 | 1.76 |
| Cash accruals (PAT + depreciation) | -5.85 | -5.56 | -5.22 | -4.87 | -4.53 | -4.19 | -3.85 |
| Term loan repaid | 1.56 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.41 | -8.68 | -8.34 | -7.99 | -7.65 | -7.31 | -6.96 |
| Cash and bank | -7.41 | -16.09 | -24.43 | -32.42 | -40.07 | -47.38 | -54.34 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 10.91 | 10.91 | 10.91 | 10.91 | 10.91 | 10.91 | 10.91 |
| Reserves and surplus | -10.53 | -20.07 | -28.67 | -36.41 | -43.39 | -49.65 | -55.26 |
| Term loan outstanding | 18.71 | 15.59 | 12.47 | 9.36 | 6.24 | 3.12 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 19.09 | 6.44 | -5.28 | -16.14 | -26.23 | -35.62 | -44.34 |
| Net fixed assets | 26.51 | 22.53 | 19.15 | 16.28 | 13.84 | 11.76 | 10.00 |
| 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 | -7.41 | -16.09 | -24.43 | -32.42 | -40.07 | -47.38 | -54.34 |
| Total assets | 19.09 | 6.44 | -5.28 | -16.14 | -26.23 | -35.62 | -44.34 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.98 | -0.73 | -0.78 | -0.84 | -0.92 | -1.00 | -1.11 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.91 |
|---|---|
| Lowest DSCR | -1.11 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.68 | 3.98 | 3.38 | 2.87 | 2.44 | 2.08 | 1.76 |
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 | 20.27 | 2.19 | 1.56 | 18.71 |
| 2 | 18.71 | 1.90 | 3.12 | 15.59 |
| 3 | 15.59 | 1.56 | 3.12 | 12.47 |
| 4 | 12.47 | 1.21 | 3.12 | 9.36 |
| 5 | 9.36 | 0.87 | 3.12 | 6.24 |
| 6 | 6.24 | 0.53 | 3.12 | 3.12 |
| 7 | 3.12 | 0.19 | 3.12 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST registration
- Legal Metrology registration for packed goods
- IEC and APEDA registration if you export
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Agriculture Infrastructure Fund (AIF)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Walnut Processing Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/08/walnutdpr.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
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.