Detailed Project Report
Yogurt (Dahi) Plant
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹26.03 L
- Term loan from bank
- ₹16.92 L
- Promoter’s contribution
- ₹2.60 L
- Subsidy
- ₹6.51 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.65 L
- Average DSCR
- -1.05
- 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
Pasteurise milk, add culture and cup-pack yogurt for shops and supermarkets.
| Main product or service | Yogurt (Dahi) Plant |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Hotels, restaurants and caterers
- Sweet shops and institutions
- Supermarkets and hypermarkets
- Kirana and dairy shops
- Direct supply to HoReCa buyers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Batch pasteuriser, 300 L | 1 | 1,75,000 | 1,75,000 |
| SS pump, 500 lph | 1 | 30,000 | 30,000 |
| Offline cream separator with balance tank and SS pump | 1 | 1,50,000 | 1,50,000 |
| Milk homogeniser, 300 lph | 1 | 2,25,000 | 2,25,000 |
| Milk chiller, 600 lph | 1 | 75,000 | 75,000 |
| Cup sealing and filling machine | 1 | 1,50,000 | 1,50,000 |
| Cooling tower and water pump | 1 | 2,00,000 | 2,00,000 |
| SS and MS interconnecting pipeline | 1 | 1,25,000 | 1,25,000 |
| Air compressor and pipeline | 1 | 40,000 | 40,000 |
| Powder-coated electrical panel | 1 | 1,25,000 | 1,25,000 |
| Skid of rectangular SS pipes to mount the equipment | 1 | 50,000 | 50,000 |
| Incubation room heater system | 1 | 2,00,000 | 2,00,000 |
| Insulated cold room | 1 | 4,75,000 | 4,75,000 |
| GST at 18% on the above (sub-total ₹20,20,000) (× -) | 1 | 3,63,600 | 3,63,600 |
| Milk analyser (× 2) | 1 | 0 | 0 |
| DPU (× 2) | 1 | 0 | 0 |
| Stirrers (× 5) | 1 | 0 | 0 |
| Electronic weighing scale, 100 kg (× 2) | 1 | 0 | 0 |
| Lab and weighing equipment above, together (incl. GST) (× 1 lot) | 1 | 95,000 | 95,000 |
| Total | 24,78,600 |
Pre-filled from: PMEGP sample project report — Yogurt Plant (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022, Chapter 4. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Milk — 6,00,000 litres a year at full capacity; ₹38 per kg in year 1 rising to ₹40 in year 5
- Starter culture — for fermentation
- Cups and packing — ₹1.00 per kg in year 1 (₹3.00 L)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 24.79 |
| Contingency | 1.24 |
| Total fixed capital | 26.03 |
| Working capital margin | 0.00 |
| Total project cost | 26.03 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.60 | 10.0 |
| Subsidy | 6.51 | 25.0 |
| Term loan from bank | 16.92 | 65.0 |
| Total | 26.03 | 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 | 0.52 | 0.52 | 0.52 | 0.52 | 0.52 | 0.52 | 0.52 |
| Insurance | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 |
| Total cost of operations | 3.53 | 3.53 | 3.53 | 3.53 | 3.53 | 3.53 | 3.53 |
| Operating profit (EBITDA) | -3.53 | -3.53 | -3.53 | -3.53 | -3.53 | -3.53 | -3.53 |
| Depreciation | 3.90 | 3.32 | 2.82 | 2.40 | 2.04 | 1.73 | 1.47 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.83 | 1.59 | 1.30 | 1.01 | 0.73 | 0.44 | 0.16 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -9.27 | -8.44 | -7.65 | -6.94 | -6.30 | -5.70 | -5.16 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -9.27 | -8.44 | -7.65 | -6.94 | -6.30 | -5.70 | -5.16 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -9.27 | -8.44 | -7.65 | -6.94 | -6.30 | -5.70 | -5.16 |
| Depreciation | 3.90 | 3.32 | 2.82 | 2.40 | 2.04 | 1.73 | 1.47 |
| Cash accruals (PAT + depreciation) | -5.36 | -5.12 | -4.83 | -4.54 | -4.26 | -3.97 | -3.69 |
| Term loan repaid | 1.30 | 2.60 | 2.60 | 2.60 | 2.60 | 2.60 | 2.60 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.66 | -7.72 | -7.43 | -7.15 | -6.86 | -6.57 | -6.29 |
| Cash and bank | -6.66 | -14.38 | -21.82 | -28.96 | -35.82 | -42.40 | -48.69 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 9.11 | 9.11 | 9.11 | 9.11 | 9.11 | 9.11 | 9.11 |
| Reserves and surplus | -9.27 | -17.70 | -25.35 | -32.29 | -38.59 | -44.29 | -49.45 |
| Term loan outstanding | 15.62 | 13.01 | 10.41 | 7.81 | 5.21 | 2.60 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 15.46 | 4.42 | -5.83 | -15.38 | -24.28 | -32.58 | -40.34 |
| Net fixed assets | 22.12 | 18.80 | 15.98 | 13.59 | 11.55 | 9.82 | 8.34 |
| 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 | -6.66 | -14.38 | -21.82 | -28.96 | -35.82 | -42.40 | -48.69 |
| Total assets | 15.46 | 4.42 | -5.83 | -15.38 | -24.28 | -32.58 | -40.34 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.13 | -0.84 | -0.90 | -0.98 | -1.06 | -1.16 | -1.28 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.05 |
|---|---|
| Lowest DSCR | -1.28 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.90 | 3.32 | 2.82 | 2.40 | 2.04 | 1.73 | 1.47 |
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 | 16.92 | 1.83 | 1.30 | 15.62 |
| 2 | 15.62 | 1.59 | 2.60 | 13.01 |
| 3 | 13.01 | 1.30 | 2.60 | 10.41 |
| 4 | 10.41 | 1.01 | 2.60 | 7.81 |
| 5 | 7.81 | 0.73 | 2.60 | 5.21 |
| 6 | 5.21 | 0.44 | 2.60 | 2.60 |
| 7 | 2.60 | 0.16 | 2.60 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State Pollution Control Board consent to establish and operate, where the state requires it
- Trademark for your brand name (optional)
- FSSAI licence for a dairy processing unit
- Legal Metrology packaged-commodity registration for packed cups
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- PMEGP sample project report — Yogurt Plant (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Yogurt_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 4 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0104_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.