Detailed Project Report
Aluminium Foil Rewinding
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹3.31 L
- Term loan from bank
- ₹2.15 L
- Promoter’s contribution
- ₹0.33 L
- Subsidy
- ₹0.83 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.49 L
- Average DSCR
- -6.93
- 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
Rewind jumbo aluminium foil rolls into small 9-metre kitchen rolls, cut, tape and box them.
| Main product or service | Aluminium Foil Rewinding |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Restaurants, caterers and sweet shops
- Food packers
- Grocery and general stores
- Packaging wholesalers
- Private-label supply
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Automatic aluminium foil rewinding machine (with roll counter) | 1 | 3,15,000 | 3,15,000 |
| Total | 3,15,000 |
Pre-filled from: PMEGP sample project report — Aluminium Foil Rewinding (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Jumbo aluminium foil rolls — ₹230–260 per kg depending on quality; 51,429 kg a year at full capacity
- Paper cores, tape and boxes — packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 3.15 |
| Contingency | 0.16 |
| Total fixed capital | 3.31 |
| Working capital margin | 0.00 |
| Total project cost | 3.31 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.33 | 10.0 |
| Subsidy | 0.83 | 25.0 |
| Term loan from bank | 2.15 | 65.0 |
| Total | 3.31 | 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 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 2.96 | 2.96 | 2.96 | 2.96 | 2.96 | 2.96 | 2.96 |
| Operating profit (EBITDA) | -2.96 | -2.96 | -2.96 | -2.96 | -2.96 | -2.96 | -2.96 |
| Depreciation | 0.50 | 0.42 | 0.36 | 0.30 | 0.26 | 0.22 | 0.19 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.23 | 0.20 | 0.17 | 0.13 | 0.09 | 0.06 | 0.02 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.69 | -3.59 | -3.49 | -3.40 | -3.31 | -3.24 | -3.17 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.69 | -3.59 | -3.49 | -3.40 | -3.31 | -3.24 | -3.17 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.69 | -3.59 | -3.49 | -3.40 | -3.31 | -3.24 | -3.17 |
| Depreciation | 0.50 | 0.42 | 0.36 | 0.30 | 0.26 | 0.22 | 0.19 |
| Cash accruals (PAT + depreciation) | -3.20 | -3.16 | -3.13 | -3.09 | -3.06 | -3.02 | -2.98 |
| Term loan repaid | 0.17 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.36 | -3.50 | -3.46 | -3.42 | -3.39 | -3.35 | -3.31 |
| Cash and bank | -3.36 | -6.86 | -10.31 | -13.74 | -17.12 | -20.47 | -23.79 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 |
| Reserves and surplus | -3.69 | -7.28 | -10.76 | -14.16 | -17.47 | -20.71 | -23.88 |
| Term loan outstanding | 1.98 | 1.65 | 1.32 | 0.99 | 0.66 | 0.33 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -0.55 | -4.47 | -8.28 | -12.01 | -15.66 | -19.22 | -22.73 |
| Net fixed assets | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 | 1.06 |
| 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 | -3.36 | -6.86 | -10.31 | -13.74 | -17.12 | -20.47 | -23.79 |
| Total assets | -0.55 | -4.47 | -8.28 | -12.01 | -15.66 | -19.22 | -22.73 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -7.44 | -5.57 | -5.97 | -6.45 | -7.00 | -7.66 | -8.45 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -6.93 |
|---|---|
| Lowest DSCR | -8.45 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.50 | 0.42 | 0.36 | 0.30 | 0.26 | 0.22 | 0.19 |
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 | 2.15 | 0.23 | 0.17 | 1.98 |
| 2 | 1.98 | 0.20 | 0.33 | 1.65 |
| 3 | 1.65 | 0.17 | 0.33 | 1.32 |
| 4 | 1.32 | 0.13 | 0.33 | 0.99 |
| 5 | 0.99 | 0.09 | 0.33 | 0.66 |
| 6 | 0.66 | 0.06 | 0.33 | 0.33 |
| 7 | 0.33 | 0.02 | 0.33 | 0.00 |
17 Licences and registrations
- GST
- Udyam
- Fire / pollution registration as required
- Legal Metrology registration for packaged goods (length and weight declaration)
- Trademark for the brand (optional)
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Aluminium Foil Rewinding (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Aluminium_Foil_Rewinding_%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.