Detailed Project Report
Adventure Tourism Photography Tours
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹42.00 L
- Term loan from bank
- ₹37.80 L
- Promoter’s contribution
- ₹4.20 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-11.39 L
- Average DSCR
- -0.52
- 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
Run photography tours and workshops, shoot rafting, trekking and paragliding trips, and sell prints and content.
| Main product or service | Adventure Tourism Photography Tours |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Domestic and foreign adventure tourists
- Trekking groups and mountaineering expeditions
- Rafting and paragliding customers
- Adventure tour operators, hotels and resorts needing content
- Portfolio website and Instagram/YouTube
- Tie-ups with adventure operators and resorts
- Travel and photography exhibitions
- Free mini-workshops and referrals
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Professional camera bodies and lenses (Sony Alpha, Canon, Nikon) | 1 | 0 | 0 |
| Adventure gear: waterproof housings and action cameras | 1 | 0 | 0 |
| Drones for aerial photography and video | 1 | 0 | 0 |
| Post-processing workstations and software | 1 | 0 | 0 |
| Transport equipment and rental gear inventory | 1 | 0 | 0 |
| All fixed assets (total) | 1 | 40,00,000 | 40,00,000 |
| Total | 40,00,000 |
Pre-filled from: Uttarakhand DUY project profile — Adventure Tourism Photography in Uttarakhand. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Printing and production materials for photobooks and prints — printing ₹30,000 and materials ₹20,000 in year 1
- Equipment consumables — ₹30,000 in year 1
- Location permits — ₹60,000 in year 1
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 40.00 |
| Contingency | 2.00 |
| Total fixed capital | 42.00 |
| Working capital margin | 0.00 |
| Total project cost | 42.00 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 4.20 | 10.0 |
| Term loan from bank | 37.80 | 90.0 |
| Total | 42.00 | 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 | 0.84 | 0.84 | 0.84 | 0.84 | 0.84 | 0.84 | 0.84 |
| Insurance | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 |
| Total cost of operations | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 | 3.93 |
| Operating profit (EBITDA) | -3.93 | -3.93 | -3.93 | -3.93 | -3.93 | -3.93 | -3.93 |
| Depreciation | 6.30 | 5.36 | 4.55 | 3.87 | 3.29 | 2.80 | 2.38 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 4.09 | 3.54 | 2.91 | 2.27 | 1.63 | 0.99 | 0.35 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -14.32 | -12.83 | -11.39 | -10.06 | -8.84 | -7.71 | -6.65 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -14.32 | -12.83 | -11.39 | -10.06 | -8.84 | -7.71 | -6.65 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -14.32 | -12.83 | -11.39 | -10.06 | -8.84 | -7.71 | -6.65 |
| Depreciation | 6.30 | 5.36 | 4.55 | 3.87 | 3.29 | 2.80 | 2.38 |
| Cash accruals (PAT + depreciation) | -8.02 | -7.47 | -6.84 | -6.20 | -5.56 | -4.92 | -4.28 |
| Term loan repaid | 2.91 | 5.82 | 5.82 | 5.82 | 5.82 | 5.82 | 5.82 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -10.93 | -13.29 | -12.65 | -12.01 | -11.37 | -10.73 | -10.09 |
| Cash and bank | -10.93 | -24.22 | -36.87 | -48.88 | -60.25 | -70.98 | -81.08 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.20 | 4.20 | 4.20 | 4.20 | 4.20 | 4.20 | 4.20 |
| Reserves and surplus | -14.32 | -27.15 | -38.54 | -48.60 | -57.45 | -65.16 | -71.81 |
| Term loan outstanding | 34.89 | 29.08 | 23.26 | 17.45 | 11.63 | 5.82 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 24.77 | 6.13 | -11.08 | -26.96 | -41.62 | -55.14 | -67.61 |
| Net fixed assets | 35.70 | 30.35 | 25.79 | 21.92 | 18.64 | 15.84 | 13.46 |
| 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 | -10.93 | -24.22 | -36.87 | -48.88 | -60.25 | -70.98 | -81.08 |
| Total assets | 24.77 | 6.13 | -11.08 | -26.96 | -41.62 | -55.14 | -67.61 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.56 | -0.42 | -0.45 | -0.49 | -0.53 | -0.58 | -0.64 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.52 |
|---|---|
| Lowest DSCR | -0.64 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 6.30 | 5.36 | 4.55 | 3.87 | 3.29 | 2.80 | 2.38 |
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 | 37.80 | 4.09 | 2.91 | 34.89 |
| 2 | 34.89 | 3.54 | 5.82 | 29.08 |
| 3 | 29.08 | 2.91 | 5.82 | 23.26 |
| 4 | 23.26 | 2.27 | 5.82 | 17.45 |
| 5 | 17.45 | 1.63 | 5.82 | 11.63 |
| 6 | 11.63 | 0.99 | 5.82 | 5.82 |
| 7 | 5.82 | 0.35 | 5.82 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Trade licence / shop registration
- Forest Department permits for protected areas
- DGCA drone registration and remote pilot certificate
- Equipment and adventure activity insurance
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Uttarakhand DUY project profile — Adventure Tourism Photography in Uttarakhand — https://duy-heduk.org/downloads/project-profiles/adventure_tourism_photography_in_uttarakhand.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.