Detailed Project Report
Aluminium Utensils
—
Prepared on: 29 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹17.04 L
- Term loan from bank
- ₹11.08 L
- Promoter’s contribution
- ₹1.70 L
- Subsidy
- ₹4.26 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.00 L
- Average DSCR
- -1.50
- 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 and spin aluminium circles into pots, pans and kitchen utensils for homes, hotels and canteens.
| Main product or service | Aluminium Utensils |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households of all income groups
- Hotels, restaurants and canteens
- Defence, railways and other institutions
- Utensil wholesalers and retail shops
- Direct supply to hotels and canteens
- Exports (the Samadhan report notes export demand)
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Rolling machine, spinning lathe, power press, deep drawing machine, circle cutting, furnace, annealing plant, grinder, tools and dies (× 1 set) | 1 | 8,00,000 | 8,00,000 |
| Aluminium hot rolling mill (350 × 900 mm rolls, 40 HP) | 1 | 1,50,000 | 1,50,000 |
| Aluminium cold rolling mill (350 × 900 mm, 40 HP) | 1 | 2,00,000 | 2,00,000 |
| Double-action deep drawing power press, 100 MT, 15 HP | 1 | 2,00,000 | 2,00,000 |
| Hand fly press No. 4 | 1 | 78,000 | 78,000 |
| Centre lathe, 2.5 m bed | 1 | 40,000 | 40,000 |
| Oil-fired pit furnace with burners | 1 | 30,000 | 30,000 |
| Annealing furnace 1800 × 600 mm | 1 | 30,000 | 30,000 |
| Circle cutting machine, spinning lathe, shearing machine, blower, oil preheater, weighing machine, drill, welder, grinder (× 1 each) | 1 | 0 | 0 |
| Deep drawing dies, spinning dies, slab moulds, acid tank, tools and testing equipment (× 1 lot) | 1 | 95,000 | 95,000 |
| Total | 16,23,000 |
Pre-filled from: KVIC Project Profile — Aluminium Utensil Unit (PMEGP); PMEGP sample project report — Aluminium Utensils (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Aluminium sheets and circles, 16–20 SWG, 99–99.5% purity — the Samadhan report costs sheet at ₹1,35,000 per MT with 90% recovery
- Aluminium ingots and food-grade scrap — unidentified scrap with copper, zinc or lead must not be used
- Labels and packing material — ₹10,000 a year in the KVIC profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 16.23 |
| Contingency | 0.81 |
| Total fixed capital | 17.04 |
| Working capital margin | 0.00 |
| Total project cost | 17.04 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.70 | 10.0 |
| Subsidy | 4.26 | 25.0 |
| Term loan from bank | 11.08 | 65.0 |
| Total | 17.04 | 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 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 |
| Operating profit (EBITDA) | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 |
| Depreciation | 2.56 | 2.17 | 1.85 | 1.57 | 1.33 | 1.13 | 0.96 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.20 | 1.04 | 0.85 | 0.66 | 0.48 | 0.29 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.06 | -6.52 | -6.00 | -5.54 | -5.12 | -4.73 | -4.37 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.06 | -6.52 | -6.00 | -5.54 | -5.12 | -4.73 | -4.37 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.06 | -6.52 | -6.00 | -5.54 | -5.12 | -4.73 | -4.37 |
| Depreciation | 2.56 | 2.17 | 1.85 | 1.57 | 1.33 | 1.13 | 0.96 |
| Cash accruals (PAT + depreciation) | -4.50 | -4.34 | -4.16 | -3.97 | -3.78 | -3.60 | -3.41 |
| Term loan repaid | 0.85 | 1.70 | 1.70 | 1.70 | 1.70 | 1.70 | 1.70 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.36 | -6.05 | -5.86 | -5.67 | -5.49 | -5.30 | -5.11 |
| Cash and bank | -5.36 | -11.41 | -17.27 | -22.94 | -28.43 | -33.73 | -38.84 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.96 | 5.96 | 5.96 | 5.96 | 5.96 | 5.96 | 5.96 |
| Reserves and surplus | -7.06 | -13.58 | -19.58 | -25.12 | -30.24 | -34.97 | -39.34 |
| Term loan outstanding | 10.22 | 8.52 | 6.82 | 5.11 | 3.41 | 1.70 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.13 | 0.91 | -6.80 | -14.05 | -20.87 | -27.30 | -33.38 |
| Net fixed assets | 14.49 | 12.31 | 10.47 | 8.90 | 7.56 | 6.43 | 5.46 |
| 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 | -5.36 | -11.41 | -17.27 | -22.94 | -28.43 | -33.73 | -38.84 |
| Total assets | 9.13 | 0.91 | -6.80 | -14.05 | -20.87 | -27.30 | -33.38 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.61 | -1.21 | -1.29 | -1.40 | -1.52 | -1.66 | -1.83 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.50 |
|---|---|
| Lowest DSCR | -1.83 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.56 | 2.17 | 1.85 | 1.57 | 1.33 | 1.13 | 0.96 |
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 | 11.08 | 1.20 | 0.85 | 10.22 |
| 2 | 10.22 | 1.04 | 1.70 | 8.52 |
| 3 | 8.52 | 0.85 | 1.70 | 6.82 |
| 4 | 6.82 | 0.66 | 1.70 | 5.11 |
| 5 | 5.11 | 0.48 | 1.70 | 3.41 |
| 6 | 3.41 | 0.29 | 1.70 | 1.70 |
| 7 | 1.70 | 0.10 | 1.70 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Factory licence if workers cross the limit
- Pollution consent from the State Pollution Control Board (furnace)
- Fire NOC
- BIS: the report names IS 1660 for wrought aluminium utensils — check whether a Quality Control Order applies
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
- KVIC Project Profile — Aluminium Utensil Unit (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/ALUMINIUM_UTENSIL_UNIT_%28_RURAL_ENGG._AND_BIO-TECH_INDUSTRY_%29.pdf
- PMEGP sample project report — Aluminium Utensils (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Aluminium_Utensils_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 76 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1576_2022e.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.