Detailed Project Report
Aluminium Foil Containers
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹19.95 L
- Term loan from bank
- ₹12.97 L
- Promoter’s contribution
- ₹2.00 L
- Subsidy
- ₹4.99 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.54 L
- Average DSCR
- -1.31
- 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
Press aluminium foil into takeaway food containers on a hydraulic die machine and pack them in hundreds.
| Main product or service | Aluminium Foil Containers |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Restaurants, cloud kitchens and caterers
- Sweet shops and bakeries
- Households
- Packaging distributors and wholesalers
- Direct supply to food businesses
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Aluminium foil container making machine (hydraulic) | 1 | 18,50,000 | 18,50,000 |
| Other equipment: dies, bins, pumps | 1 | 50,000 | 50,000 |
| Total | 19,00,000 |
Pre-filled from: PMEGP sample project report — Aluminium Foil Container Unit (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Aluminium foil rolls — 27,000 kg a year at ₹200/kg at full capacity
- Packing material — ₹60,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 19.00 |
| Contingency | 0.95 |
| Total fixed capital | 19.95 |
| Working capital margin | 0.00 |
| Total project cost | 19.95 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.00 | 10.0 |
| Subsidy | 4.99 | 25.0 |
| Term loan from bank | 12.97 | 65.0 |
| Total | 19.95 | 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 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 |
| Operating profit (EBITDA) | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 |
| Depreciation | 2.99 | 2.54 | 2.16 | 1.84 | 1.56 | 1.33 | 1.13 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.40 | 1.22 | 1.00 | 0.78 | 0.56 | 0.34 | 0.12 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.77 | -7.14 | -6.54 | -5.99 | -5.50 | -5.04 | -4.63 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.77 | -7.14 | -6.54 | -5.99 | -5.50 | -5.04 | -4.63 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.77 | -7.14 | -6.54 | -5.99 | -5.50 | -5.04 | -4.63 |
| Depreciation | 2.99 | 2.54 | 2.16 | 1.84 | 1.56 | 1.33 | 1.13 |
| Cash accruals (PAT + depreciation) | -4.78 | -4.59 | -4.38 | -4.16 | -3.94 | -3.72 | -3.50 |
| Term loan repaid | 1.00 | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.78 | -6.59 | -6.37 | -6.15 | -5.93 | -5.71 | -5.49 |
| Cash and bank | -5.78 | -12.37 | -18.74 | -24.89 | -30.82 | -36.53 | -42.03 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.98 | 6.98 | 6.98 | 6.98 | 6.98 | 6.98 | 6.98 |
| Reserves and surplus | -7.77 | -14.91 | -21.45 | -27.44 | -32.94 | -37.99 | -42.61 |
| Term loan outstanding | 11.97 | 9.98 | 7.98 | 5.99 | 3.99 | 2.00 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.18 | 2.04 | -6.49 | -14.48 | -21.97 | -29.01 | -35.63 |
| Net fixed assets | 16.96 | 14.41 | 12.25 | 10.41 | 8.85 | 7.52 | 6.40 |
| 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 | -5.78 | -12.37 | -18.74 | -24.89 | -30.82 | -36.53 | -42.03 |
| Total assets | 11.18 | 2.04 | -6.49 | -14.48 | -21.97 | -29.01 | -35.63 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.41 | -1.05 | -1.13 | -1.22 | -1.32 | -1.45 | -1.60 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.31 |
|---|---|
| Lowest DSCR | -1.60 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.99 | 2.54 | 2.16 | 1.84 | 1.56 | 1.33 | 1.13 |
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 | 12.97 | 1.40 | 1.00 | 11.97 |
| 2 | 11.97 | 1.22 | 2.00 | 9.98 |
| 3 | 9.98 | 1.00 | 2.00 | 7.98 |
| 4 | 7.98 | 0.78 | 2.00 | 5.99 |
| 5 | 5.99 | 0.56 | 2.00 | 3.99 |
| 6 | 3.99 | 0.34 | 2.00 | 2.00 |
| 7 | 2.00 | 0.12 | 2.00 | 0.00 |
17 Licences and registrations
- GST
- Udyam
- Trade licence
- Pollution consent as per state category
- Food-contact compliance (FSSAI packaging rules) as buyers require
- Trademark for the brand (optional)
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 — Aluminium Foil Container Unit (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Aluminum_Foil_Container_%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.