What is a dry fruits processing project report?
A dry fruits processing project report is a detailed project report (DPR) for a unit that cleans, sorts, grades, roasts and packs almonds, cashews, raisins, pistachios and walnuts. It sets out the process, machinery, raw material buying, market, project cost, means of finance, five-year projections, DSCR and break-even that a bank or subsidy office checks.
Entrepreneurs and dry fruit traders moving into branded packing use it to size the unit and apply for a loan, PMFME or PMEGP; lenders use it to test repayment.
Also known as: dry fruit business project report, dry fruits processing business plan, nut processing unit project report, DPR for dry fruit packing unit.
What a bank looks for in a dry fruits processing project report
A dry fruit unit adds value through sorting, roasting and packing, not by changing the nut. So a lender reading a project report on dry fruits processing looks first at how much of each rupee of sales goes back into buying nuts. These are the values in our sample report and why each one matters.
Almonds and cashews alone are 65% of raw material cost. A report showing a much lower share is usually pricing every kg like premium cashew.
This is what pays for wages, selling, interest and profit. A few rupees per kg lost to rejects or a price rise moves it quickly.
Debt service coverage ratio is cash available for loan instalments divided by instalments due. The sample averages 1.49, but banks look at the weakest year too.
Nuts are bought in lots from importers and wholesale markets. Stock days, plus 30 days of credit to buyers, decide the cash credit limit.
Values are the assumptions in our illustrative sample. Your report uses figures for your capacity, product mix and buyers.
Dry fruits processing plant cost in India
Cost depends on whether you sort by hand or with an optical colour sorter, and on how much stock you carry. The third tier is the unit in our sample report; the other two are indicative ranges.
Small packing unit
₹25–60 lakh
About 100–250 kg per day, hand sorting, bought-in kernels
- Machinery₹8–20 lakh
- Rented shed and fit-out₹5–15 lakh
- Working capital margin₹10–25 lakh
Fits PMFME, PMEGP or Mudra, subject to limits
Mid-size unit
₹1–2.5 crore
About 300–500 kg per day with colour sorter and roaster
- Machinery₹0.6–1.2 crore
- Land and building₹30–80 lakh
- Working capital margin₹20–40 lakh
MSME term loan, often with CGTMSE cover
Full processing unit
₹375 lakh
770 kg per day, 2,31,000 kg per year
- Plant and machinery₹169 lakh
- Land and building₹124 lakh
- Working capital margin₹43 lakh
Term loan ₹281 lakh (75%), promoter ₹94 lakh
Small and mid-size ranges are indicative. For scale, a NIFTEM model DPR for a 200 kg per day walnut unit puts the project at ₹38.49 lakh.
Dry fruits processing manufacturing process
Most of the work is cleaning, sorting and packing. Units that buy in-shell almonds or walnuts add a shelling step; units that sell only plain kernels can skip roasting.
- Receiving and inspection
Each lot is checked for moisture, live insects, mould and broken kernels before it goes into store.
- Cleaning and destoning
A pre-cleaner and destoner take out dust, stones, stems and shell pieces.
- Shelling
In-shell almonds and walnuts are cracked and the kernels separated; shells are sold as fuel.
- Sorting and grading
An optical colour sorter rejects dark, spotted and damaged kernels, and a vibratory grader splits them by size.
- Raisin washing and drying
Raisins are washed, de-stemmed and dried back to a safe moisture level so they do not ferment in the pack.
- Roasting and flavouring
Part of the almonds and cashews is drum-roasted, coated with salt or masala and cooled before packing.
- Metal detection
Every pack passes a metal detector to catch fragments from machines or from the raw lots.
- Weighing and packing
A multihead weigher fills nitrogen-flushed pouches; jars and gift boxes are filled and sealed separately.
Raw materials for a dry fruits unit
Almonds, pistachios and walnuts are mostly bought from importers and wholesale dry fruit markets, cashew kernels from processing clusters, and raisins from grape-drying areas. Prices swing with crop size and the rupee, so the report should show what a 10% rise does to profit.
| Raw material | Share of cost | Year 3 (₹ lakh) |
|---|---|---|
| Almonds, in-shell and kernels | 35% | 334.18 |
| Cashew kernels | 30% | 286.44 |
| Raisins | 15% | 143.22 |
| Pistachios and walnuts | 15% | 143.22 |
| Salt, spices and flavouring | 5% | 47.74 |
| Total | 100% | 954.80 |
Packing material is costed separately in the sample, at about 5.1% of sales.
Dry fruit processing machines and their cost
The optical colour sorter is the largest single item in the sample, followed by the automatic pouch packing line. Together they are almost half of the machinery budget.
| Machine | What it does | Sample cost (₹ lakh) |
|---|---|---|
| Pre-cleaner and destoner | Removes dust, stones and shell bits | 13.53 |
| Optical colour sorter | Rejects discoloured and damaged kernels | 50.75 |
| Vibratory size grader | Splits kernels into size grades | 13.53 |
| Rotary drum roaster with flavouring pan | Roasts and coats nuts | 25.37 |
| Nut cutting and slicing machine | Makes slivers and pieces for sweets and bakery | 10.15 |
| Raisin washing and drying line | Cleans and re-dries raisins | 13.53 |
| Multihead weigher pouch packer | Weighs and packs with nitrogen flushing | 30.45 |
| Metal detector | Catches metal fragments in packs | 6.77 |
| Vacuum and jar sealing machines | Seals jars and bulk vacuum packs | 5.07 |
| Total plant and machinery | 169.15 | |
Costs are the sample report's estimates for a 770 kg per day unit. Get current quotations before you finalise.
Who buys processed dry fruits and when
Sales peak before Diwali, Raksha Bandhan and the wedding season, when gift boxes and sweet makers take a large share of the year's volume. Outside those months, steady demand comes from household packs and bulk buyers of graded kernels and slivers.
- Grocery retailers and supermarkets
- Sweet shops and mithai makers
- Corporate and festive gift buyers
- Hotels, restaurants and caterers
- Online grocery and quick commerce platforms
- Bakery and ice cream makers
Where a new unit wins: every competitor buys similar nuts, so buyers choose on consistent grading, freshness and pack life. A unit that sells both branded packs and bulk kernels to sweet makers keeps the plant busy after the festive season ends.
Licences, food standards and GST for dry fruits
Food safety rules drive most of the paperwork. As of October 2026, these are the approvals a processing and packing unit usually needs.
| FSSAI licence | Chosen by turnover. From 1 April 2026: basic registration up to ₹1.5 crore, state licence up to ₹50 crore, central licence above that. At the sample's Year 3 sales of ₹1,345 lakh, a state licence applies. |
|---|---|
| Product standards | FSSAI sub-regulation 2.3.47 sets standards for dry fruits and nuts, and FSSAI has told labs to test in-shell nuts against it (March 2025) |
| Importing nuts yourself | FSSAI import licence from the central licensing authority, Import Export Code from DGFT, and clearance of each consignment through FSSAI's import system with sampling |
| Packaged commodities | Registration as a packer with the state Legal Metrology department, with the required label declarations on every pack |
| GST | 5% on dried nuts, raisins, dried dates and figs and mixtures of nuts, and 5% on roasted or salted nuts (heading 2008), under Notification 9/2025 of September 2025 |
| Business registration | Udyam (MSME) and GST registration, plus consent from the State Pollution Control Board where your state requires it |
Loans and subsidy for a dry fruits processing unit
PMFME
35% subsidy, up to ₹10 lakhCredit-linked subsidy for micro food processing units. Suits a small or first unit with a project of modest size.
PMEGP
Manufacturing projects up to ₹50 lakhMargin-money subsidy of 15–35% for new units, with own contribution of 5–10%.
MSME term loan with CGTMSE
Guarantee cover up to ₹10 croreCollateral-free cover for eligible micro and small units. The usual route for a unit the size of our sample.
A unit that takes one central or state capital subsidy is usually not eligible for another. Scheme limits change, so confirm current terms with the bank or scheme portal.
Mistakes that weaken a dry fruits project report
- One selling price for every product
Raisins sell for far less per kg than cashew or pistachio. Revenue must follow the real product mix, or sales and DSCR come out too high.
- No allowance for shell weight and sorting rejects
In-shell nuts lose a large part of their weight as shell, and the colour sorter pulls out kernels that sell only as brokens. Saleable output must allow for both.
- Working capital sized for an average month
Stock is built up weeks before Diwali and gift orders are paid late. A cash credit limit worked out on average days runs short in the peak.
- No cool storage or pest control in the layout
Walnuts and pistachios turn rancid in heat, and stored nuts attract insects. Losses and rejected lots then eat into a margin that is already thin.
How NPCS helps you set up a dry fruits processing unit
- Product mix and capacityBalance retail packs, gift boxes and bulk kernels to suit your market and budget.
- Machinery and suppliersCompare colour sorters, roasters and packing lines and get quotations.
- Bank-ready project reportProjections, DSCR and festive working capital in the format your lender or PMFME office wants.
- Approvals and layoutFSSAI licence tier, storage layout and the approvals list for your state.
NPCS's published client list includes 4 assignments on dry fruits processing and 67 across fruit and vegetable processing, for entrepreneurs, banks and companies in India and abroad.
What's inside the dry fruits processing sample report
- Introduction
- Uses and applications
- Market potential
- Manufacturing process
- Raw materials
- Plant and machinery
- Land, building and utilities
- Manpower
- Licences and approvals
- Project cost and means of finance
- Working capital
- Projected profitability
- Cash flow statement
- Projected balance sheet
- Depreciation
- Term loan repayment
- Debt service coverage
- Break-even analysis
- Financial ratios
- Key assumptions
- Conclusion
- Monthly loan repayment schedule
19 pages, five-year projections, illustrative figures.
Open sample reportFree sample or a report for your project?
| What you get | Free sample | NPCS report for your project |
|---|---|---|
| Capacity and location | Typical unit | Your capacity, site and state |
| Figures | Illustrative | Built on current prices and quotations |
| Machinery suppliers and quotations | No | Yes |
| Market survey for your region | No | Yes |
| Bank or scheme format (PMEGP, term loan) | No | Yes |
| Use for a loan application | No | Yes |
Real NPCS dry fruits processing project reports
These are dry fruits processing project reports NPCS has prepared, with the plant capacity, total capital investment, rate of return and break-even worked out in each. Costs have moved since some were written, so we bring any of them up to date for your capacity and location.
| Project report | Plant capacity | Total investment | Rate of return | Break-even | Action |
|---|---|---|---|---|---|
| Dry Fruits Processing (For Snack, Almond, Pistachio and Cashew Nut) | Almond Dry Fuits, : 2.5 MT/Day Pista Dry Fruits, : 2.5 MT/Day Cashew Nut Dry Fruits, : 2.5 MT/Day | ₹8.22 crore | 31% | 56% | Get this report |
| Dry Fruits Processing (Cashew, Almond, Walnut, Raisins (Kishmish/Munnakka) and Figs) | Cashewnut (Tin Pack 10 Kgs Size & Poly Packs 1 Kg Size), : 1050 MT/Annum Wallnut (Tin Pack 10 Kgs Size & Poly Packs 1 Kg Size), : 300 MT/Ann… | ₹15.97 crore | 27% | 53% | Get this report |
| DRY Fruits Processing | 5 MT/annum | ₹25.42 crore | 47% | 30% | Get this report |
Figures as worked out in each NPCS report. Total investment includes plant and machinery, land and building, and working capital.
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Dry Fruits Processing project report: frequently asked questions
How much does it cost to start a dry fruits processing unit?
A small packing unit with manual sorting needs roughly ₹25–60 lakh, and a mid-size unit with a colour sorter and roaster about ₹1–2.5 crore. Our sample report models a 770 kg per day unit at ₹375 lakh, including land, building and working capital margin. These are indicative figures; your project report works out the cost for your capacity, product mix and location.
Is a dry fruits processing business profitable?
It can be, but the margin per kg is thin. Our illustrative sample sells at ₹832 per kg against a cost of about ₹782 per kg. That gives a 4.5% net margin and a 16% return on investment in Year 3. Profit depends on buying nuts at the right time, keeping sorting losses low and selling enough branded packs.
Which machines are needed for dry fruits processing?
A full unit needs a pre-cleaner and destoner, an optical colour sorter, a size grader and a drum roaster with a flavouring pan. It also needs a nut slicing machine, a raisin washing and drying line, a metal detector and a multihead weigher with nitrogen-flushed pouch packing. A small unit can start with manual sorting tables and a semi-automatic pouch sealer.
Which licence is needed for a dry fruits processing unit?
You need an FSSAI registration or licence, chosen by turnover. From 1 April 2026, basic registration covers turnover up to ₹1.5 crore, a state licence up to ₹50 crore and a central licence above that. You also need Udyam and GST registration, Legal Metrology registration as a packer, and an FSSAI import licence with IEC if you import nuts yourself.
What is the GST rate on dry fruits?
GST on dried nuts, raisins, dried dates and figs and mixtures of nuts is 5%. Roasted or salted nuts under heading 2008 are also at 5%. Both rates come from the September 2025 changes in Notification 9/2025. Check the HSN code for each product with your tax adviser, as rates are revised from time to time.
Dry fruits ka business kaise shuru kare?
Start by choosing your products and buyers: retail packs, gift boxes or bulk graded kernels for sweet makers. Then fix capacity, find a shed, get FSSAI and Udyam registration and arrange raw nut supply. A project report with costs, projections and DSCR lets you apply for a bank loan or the PMFME subsidy. NPCS can prepare that report for you.
Is the sample dry fruits processing project report PDF free, and can I use it for a loan?
The sample is free to view and download. It shows the format and depth of an NPCS report, but its figures are representative and not based on a real project. So it should not be submitted to a bank. For a loan, NPCS prepares a dry fruits processing project report for your own capacity, location and scheme.
Sources and references
- Press release: FSSAI reforms on licence validity and turnover thresholdsFood Safety and Standards Authority of India, checked Oct 2026
- Clarification on testing standards for in-shell nuts, sub-regulation 2.3.47(5)Food Safety and Standards Authority of India, checked Oct 2026
- Food Imports ManualFood Safety and Standards Authority of India, checked Oct 2026
- Notification No. 9/2025-Integrated Tax (Rate)Central Board of Indirect Taxes and Customs, checked Oct 2026
- PM Formalisation of Micro Food Processing Enterprises (PMFME) schemeState Bank of India, checked Oct 2026
- Prime Minister's Employment Generation Programme (PMEGP) guideDistrict Industries Centre, Ganjam, Government of Odisha, checked Oct 2026
- PMMY Mudra Tarun PlusIndian Bank, checked Oct 2026
- Credit Guarantee Fund Trust for Micro and Small EnterprisesCGTMSE, checked Oct 2026
- Detailed project report: walnut processing unit (PMFME)NIFTEM, Kundli, Ministry of Food Processing Industries, checked Oct 2026
- Registration of manufacturer, packer and importer of packaged commoditiesDepartment of Legal Metrology, Government of Goa, checked Oct 2026
The NPCS project team, led by Ajay Kumar Gupta
This page and its sample report are prepared and reviewed by the NPCS project team, which has written techno-economic feasibility studies and detailed project reports since 1994.
Ajay Kumar Gupta founded Niir Project Consultancy Services (NPCS) and leads the organisation. With 40 years of experience in MSME project consulting, he has built the team that has delivered more than 28,000 project reports for clients worldwide, helping entrepreneurs plan and finance profitable manufacturing businesses.
- Published
- Last updated
- Next review
- Oct 2027
- Reviewed by
- NPCS project team
This page is reviewed every 12 months, or sooner when scheme limits, GST rates, BIS rules or pollution categories change. The sample report is illustrative: its figures are generated from industry-typical ratios for a unit of this size, checked so every statement balances, and are not taken from any client project.