Detailed Project Report (DPR)
₹10 Crore Ice Cream Manufacturing Plant Setup
Project Type: Integrated Ice Cream Manufacturing Unit
Location Assumption: Uttar Pradesh (can be modified for any state)
Product Category: Premium Ice Cream, Kulfi, Frozen Dessert, Dairy-based Frozen Products
Plant Capacity: Approx. 10,000–15,000 Litres Per Day (LPD)
Subsidy assumptions used:
-
UP Food Processing Policy: 35% subsidy on eligible plant, machinery and technical civil work, maximum ₹5 crore. (Invest UP)
-
Cold chain/frozen storage component: eligible projects may receive 50% assistance for frozen storage/deep freezer and value addition infrastructure, up to ₹10 crore under applicable schemes. (Invest UP)
1. Project Cost Estimate – ₹10 Crore
A. Land & Civil Construction
| Particular | Cost |
|---|---|
| Land development | ₹25 lakh |
| Factory building (15,000–20,000 sq ft) | ₹1.25 Cr |
| Production area | ₹40 lakh |
| Cold room area | ₹50 lakh |
| Office & utility building | ₹15 lakh |
| Total Civil Work | ₹2.55 Cr |
B. Ice Cream Manufacturing Machinery
| Machinery | Estimated Cost |
|---|---|
| Milk reception & storage system | ₹20 lakh |
| Milk pasteurizer (5000–10000 LPH) | ₹50 lakh |
| Homogenizer | ₹35 lakh |
| Ageing vats | ₹25 lakh |
| Continuous ice cream freezer | ₹1.20 Cr |
| Batch freezer | ₹35 lakh |
| Mix preparation tanks | ₹25 lakh |
| Fruit/flavour dosing system | ₹20 lakh |
| Filling & packaging machine | ₹80 lakh |
| Cup/cone packing line | ₹50 lakh |
| Hardening tunnel | ₹1.00 Cr |
| CIP cleaning system | ₹35 lakh |
| Laboratory equipment | ₹25 lakh |
| Material handling equipment | ₹15 lakh |
Machinery Subtotal:
₹5.35 Crore
C. Refrigeration & Cold Chain Infrastructure
| Equipment | Cost |
|---|---|
| Refrigeration plant | ₹75 lakh |
| Ammonia refrigeration system | ₹60 lakh |
| Frozen storage (-25°C) | ₹50 lakh |
| Deep freezer storage | ₹40 lakh |
| Electrical panels | ₹25 lakh |
| DG backup | ₹35 lakh |
Total Refrigeration:
₹2.85 Crore
D. Pre-Operational Expenses
| Particular | Cost |
|---|---|
| Consultancy & DPR | ₹10 lakh |
| Installation | ₹20 lakh |
| Trial production | ₹15 lakh |
| Licensing & approvals | ₹10 lakh |
| Staff training | ₹10 lakh |
Total:
₹65 lakh
Total Project Cost
| Component | Amount |
|---|---|
| Civil Construction | ₹2.55 Cr |
| Machinery | ₹5.35 Cr |
| Refrigeration & Cold Chain | ₹2.85 Cr |
| Pre-operative Expenses | ₹65 lakh |
| TOTAL PROJECT COST | ₹10.00 Cr |
2. Government Subsidy Calculation
Option 1: UP Food Processing Policy
Eligible:
Plant + Machinery + Technical Civil Work
Assumed eligible investment:
Machinery:
₹5.35 Cr
Technical Civil:
₹2.55 Cr
Total Eligible:
₹7.90 Cr
Subsidy:
35% × ₹7.90 Cr
= ₹2.76 Crore
UP Capital Subsidy:
₹2.76 Crore
(Within ₹5 crore maximum limit)
(Invest UP)
Option 2: Cold Chain Subsidy Component
Eligible:
-
Frozen storage
-
Deep freezer
-
Cold chain infrastructure
Assumed:
Cold chain investment:
₹2.00 Cr
Subsidy:
50%
= ₹1 Crore
Total Possible Subsidy
| Scheme | Amount |
|---|---|
| UP Food Processing Capital Subsidy | ₹2.76 Cr |
| Frozen Storage / Cold Chain Subsidy | ₹1.00 Cr |
| Total Government Support | ₹3.76 Cr |
3. Bank Loan Structure
Project Cost:
₹10 Crore
Recommended Funding:
| Source | Amount |
|---|---|
| Promoter Contribution | ₹3 Crore |
| Bank Term Loan | ₹7 Crore |
| Total | ₹10 Crore |
After Subsidy Adjustment
Government subsidy:
₹3.76 Cr
Effective project burden:
₹10 Cr - ₹3.76 Cr
= ₹6.24 Cr
Loan Repayment Example
Bank Loan:
₹7 Crore
Interest assumption:
10%
Tenure:
7 years
Approx EMI:
₹11.6 lakh/month
4. Production Capacity
Assumption:
Production:
12,000 litres/day
Working days:
300 days/year
Annual Production:
36 lakh litres/year
5. Sales Projection
Average selling price:
₹180/litre
Annual Sales:
36 lakh litres × ₹180
Revenue:
₹64.8 Crore/year
6. Operating Cost
| Expense | Annual Cost |
|---|---|
| Milk & dairy ingredients | ₹20 Cr |
| Sugar/flavours/additives | ₹8 Cr |
| Packaging | ₹5 Cr |
| Labour | ₹2 Cr |
| Electricity/refrigeration | ₹3 Cr |
| Distribution | ₹5 Cr |
| Other expenses | ₹3 Cr |
Total Operating Cost:
₹46 Crore
7. Profit Projection
Revenue:
₹64.8 Cr
Less Cost:
₹46 Cr
EBITDA:
₹18.8 Crore
After interest/depreciation:
Expected PAT:
₹8–10 Crore annually
8. Employment Generation
Direct employment:
| Department | People |
|---|---|
| Production | 40 |
| Quality | 10 |
| Maintenance | 10 |
| Packaging | 25 |
| Warehouse | 15 |
| Admin | 10 |
Total:
100+ jobs
Indirect:
-
Distributors
-
Retailers
-
Transporters
-
Cold chain operators
9. Application Roadmap
Step 1
Company preparation:
✅ GST
✅ Udyam Registration
✅ FSSAI Central License
✅ Land documents
Step 2
Prepare DPR:
Include:
-
Machinery quotations
-
Plant layout
-
Financial projections
-
Market study
Step 3
Bank Loan Approval
Approach:
-
SBI
-
Bank of Baroda
-
PNB
-
HDFC Bank
-
ICICI Bank
Step 4
Apply Subsidy
UP:
Invest UP / Food Processing Department
(Invest UP)
Central:
MoFPI portal for eligible schemes
(Ministry of Food Processing Industries)