Detailed Project Report
Aerosol Spray Filling
—
Prepared on: 29 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.28 L
- Term loan from bank
- ₹10.58 L
- Promoter’s contribution
- ₹1.63 L
- Subsidy
- ₹4.07 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.86 L
- Average DSCR
- -1.56
- 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
Mix and pressure-fill deodorant, room freshener and sanitiser sprays into aerosol cans.
| Main product or service | Aerosol Spray Filling |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households (deodorants, room fresheners, cleaners)
- Hospitals and clinics (disinfectants)
- Car-care users
- FMCG distributors and retailers
- Contract filling for brand owners
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| High-shear batch mixer | 1 | 0 | 0 |
| Can feeding conveyor and slat chain conveyor | 1 | 0 | 0 |
| Aerosol liquid filling machine | 1 | 0 | 0 |
| Aerosol propellant filling machine (pneumatic) | 1 | 0 | 0 |
| Actuator sorter, feeder and pressing machine | 1 | 0 | 0 |
| Cap sorter, feeder and pressing machine | 1 | 0 | 0 |
| Batch coding machine | 1 | 0 | 0 |
| Tunnel shrink-wrapping machine | 1 | 0 | 0 |
| Pneumatic pump and liquid storage tank | 1 | 0 | 0 |
| All plant and machinery (total) | 1 | 15,50,000 | 15,50,000 |
| Total | 15,50,000 |
Pre-filled from: PMEGP sample project report — Aerosol Manufacturing Unit (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Alcohol — base liquid
- Synthetic fragrance and triclosan — mixed in the batch mixer
- Aluminium compounds and salts — for deodorant formulations
- Propellants — gas filled after the valve is crimped
- Cans, aerosol valves, actuators and caps — bought-in packaging components
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.50 |
| Contingency | 0.78 |
| Total fixed capital | 16.28 |
| Working capital margin | 0.00 |
| Total project cost | 16.28 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.63 | 10.0 |
| Subsidy | 4.07 | 25.0 |
| Term loan from bank | 10.58 | 65.0 |
| Total | 16.28 | 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 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 |
| Operating profit (EBITDA) | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 |
| Depreciation | 2.44 | 2.08 | 1.76 | 1.50 | 1.27 | 1.08 | 0.92 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.15 | 0.99 | 0.81 | 0.63 | 0.46 | 0.28 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.87 | -6.35 | -5.86 | -5.42 | -5.02 | -4.65 | -4.30 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.87 | -6.35 | -5.86 | -5.42 | -5.02 | -4.65 | -4.30 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.87 | -6.35 | -5.86 | -5.42 | -5.02 | -4.65 | -4.30 |
| Depreciation | 2.44 | 2.08 | 1.76 | 1.50 | 1.27 | 1.08 | 0.92 |
| Cash accruals (PAT + depreciation) | -4.43 | -4.28 | -4.10 | -3.92 | -3.74 | -3.56 | -3.38 |
| Term loan repaid | 0.81 | 1.63 | 1.63 | 1.63 | 1.63 | 1.63 | 1.63 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.25 | -5.91 | -5.73 | -5.55 | -5.37 | -5.19 | -5.01 |
| Cash and bank | -5.25 | -11.15 | -16.88 | -22.43 | -27.80 | -32.99 | -38.00 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.70 | 5.70 | 5.70 | 5.70 | 5.70 | 5.70 | 5.70 |
| Reserves and surplus | -6.87 | -13.23 | -19.09 | -24.51 | -29.53 | -34.17 | -38.48 |
| Term loan outstanding | 9.77 | 8.14 | 6.51 | 4.88 | 3.26 | 1.63 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.59 | 0.61 | -6.88 | -13.93 | -20.58 | -26.85 | -32.78 |
| Net fixed assets | 13.83 | 11.76 | 9.99 | 8.50 | 7.22 | 6.14 | 5.22 |
| 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 | -5.25 | -11.15 | -16.88 | -22.43 | -27.80 | -32.99 | -38.00 |
| Total assets | 8.59 | 0.61 | -6.88 | -13.93 | -20.58 | -26.85 | -32.78 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.68 | -1.25 | -1.35 | -1.45 | -1.58 | -1.73 | -1.91 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.56 |
|---|---|
| Lowest DSCR | -1.91 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.44 | 2.08 | 1.76 | 1.50 | 1.27 | 1.08 | 0.92 |
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 | 10.58 | 1.15 | 0.81 | 9.77 |
| 2 | 9.77 | 0.99 | 1.63 | 8.14 |
| 3 | 8.14 | 0.81 | 1.63 | 6.51 |
| 4 | 6.51 | 0.63 | 1.63 | 4.88 |
| 5 | 4.88 | 0.46 | 1.63 | 3.26 |
| 6 | 3.26 | 0.28 | 1.63 | 1.63 |
| 7 | 1.63 | 0.10 | 1.63 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Cosmetics manufacturing licence from the state drug control authority
- Factory licence
- Fire NOC
- Pollution Control Board NOC
- Legal Metrology registration for packaged goods
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Aerosol Manufacturing Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Aerosol_%28_Samadhan_Projects_%29.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.