Detailed Project Report
Adventure Sports Park (Bungee, Zip Line, Rock Climbing)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹6.04 L
- Term loan from bank
- ₹3.92 L
- Promoter’s contribution
- ₹0.60 L
- Subsidy
- ₹1.51 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.99 L
- Average DSCR
- -3.89
- 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
Offer bungee jumping, giant swing, flying fox, rock climbing and rappelling to tourists for a fee per person.
| Main product or service | Adventure Sports Park (Bungee, Zip Line, Rock Climbing) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Domestic and foreign tourists
- College and corporate groups
- Guests of nearby hotels and camps
- Online booking and social media
- Travel agents, hotels and camp operators
- Walk-in visitors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Adventure equipment (rappelling ropes, harnesses, helmets, anchors, bolts, safety nets, first aid kits, carabiners, zip-line cables, bungee cords, platform and jumping structures) | 1 | 2,50,000 | 2,50,000 |
| Tools (safety equipment, repair and maintenance tools) | 1 | 1,00,000 | 1,00,000 |
| Outdoor seating (× 10) | 1 | 1,00,000 | 1,00,000 |
| Dining furniture | 1 | 65,000 | 65,000 |
| Outdoor lighting fixtures | 1 | 30,000 | 30,000 |
| Signage | 1 | 30,000 | 30,000 |
| Total | 5,75,000 |
Pre-filled from: Uttarakhand DUY project profile — Adventure Sports. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Food supplies, replacement ropes and safety consumables — the profile budgets ₹14.04 lakh a year under raw materials
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 5.75 |
| Contingency | 0.29 |
| Total fixed capital | 6.04 |
| Working capital margin | 0.00 |
| Total project cost | 6.04 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.60 | 10.0 |
| Subsidy | 1.51 | 25.0 |
| Term loan from bank | 3.92 | 65.0 |
| Total | 6.04 | 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 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Insurance | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 | 3.03 |
| Operating profit (EBITDA) | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 | -3.03 |
| Depreciation | 0.91 | 0.77 | 0.65 | 0.56 | 0.47 | 0.40 | 0.34 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.42 | 0.37 | 0.30 | 0.24 | 0.17 | 0.10 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.36 | -4.17 | -3.99 | -3.82 | -3.67 | -3.54 | -3.41 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.36 | -4.17 | -3.99 | -3.82 | -3.67 | -3.54 | -3.41 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.36 | -4.17 | -3.99 | -3.82 | -3.67 | -3.54 | -3.41 |
| Depreciation | 0.91 | 0.77 | 0.65 | 0.56 | 0.47 | 0.40 | 0.34 |
| Cash accruals (PAT + depreciation) | -3.46 | -3.40 | -3.33 | -3.27 | -3.20 | -3.13 | -3.07 |
| Term loan repaid | 0.30 | 0.60 | 0.60 | 0.60 | 0.60 | 0.60 | 0.60 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.76 | -4.00 | -3.94 | -3.87 | -3.80 | -3.74 | -3.67 |
| Cash and bank | -3.76 | -7.76 | -11.70 | -15.57 | -19.37 | -23.11 | -26.78 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 |
| Reserves and surplus | -4.36 | -8.53 | -12.52 | -16.34 | -20.01 | -23.55 | -26.96 |
| Term loan outstanding | 3.62 | 3.02 | 2.42 | 1.81 | 1.21 | 0.60 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.37 | -3.40 | -7.99 | -12.41 | -16.69 | -20.83 | -24.84 |
| Net fixed assets | 5.13 | 4.36 | 3.71 | 3.15 | 2.68 | 2.28 | 1.94 |
| 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 | -3.76 | -7.76 | -11.70 | -15.57 | -19.37 | -23.11 | -26.78 |
| Total assets | 1.37 | -3.40 | -7.99 | -12.41 | -16.69 | -20.83 | -24.84 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.17 | -3.12 | -3.35 | -3.61 | -3.92 | -4.29 | -4.74 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.89 |
|---|---|
| Lowest DSCR | -4.74 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.91 | 0.77 | 0.65 | 0.56 | 0.47 | 0.40 | 0.34 |
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 | 3.92 | 0.42 | 0.30 | 3.62 |
| 2 | 3.62 | 0.37 | 0.60 | 3.02 |
| 3 | 3.02 | 0.30 | 0.60 | 2.42 |
| 4 | 2.42 | 0.24 | 0.60 | 1.81 |
| 5 | 1.81 | 0.17 | 0.60 | 1.21 |
| 6 | 1.21 | 0.10 | 0.60 | 0.60 |
| 7 | 0.60 | 0.04 | 0.60 | 0.00 |
17 Licences and registrations
- Registration and permission from the state tourism department for adventure activities
- Certified instructors and equipment safety certification
- Public liability insurance
- Udyam registration
- GST registration
- FSSAI registration if food is served
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- Uttarakhand DUY project profile — Adventure Sports — https://duy-heduk.org/downloads/project-profiles/adventure-sports.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.