Detailed Project Report
Anklets Web (Uniform Ankle Gaiters)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹7.73 L
- Term loan from bank
- ₹5.02 L
- Promoter’s contribution
- ₹0.77 L
- Subsidy
- ₹1.93 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.30 L
- Average DSCR
- -3.08
- 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
Cut and stitch webbing anklets with straps and buckles that soldiers and police wear between trousers and boots.
| Main product or service | Anklets Web (Uniform Ankle Gaiters) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Army, Navy and Air Force
- Central armed police forces (BSF, CISF, CRPF, ITBP) and Railway Protection Force
- State and union territory police
- Central public sector undertakings
- Government e-Marketplace (GeM) bids
- Tenders of defence and police stores departments
- Sub-contract work for larger uniform suppliers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Round knife cutting machine | 1 | 40,000 | 40,000 |
| Cutting table (× 2) | 1 | 24,000 | 24,000 |
| Single-needle sewing machine (× 15) | 1 | 4,20,000 | 4,20,000 |
| Snap-button fixing machine | 1 | 25,000 | 25,000 |
| Checking table and packing tables (× 3) | 1 | 30,000 | 30,000 |
| Steam iron box (× 5) | 1 | 20,000 | 20,000 |
| Genset | 1 | 1,50,000 | 1,50,000 |
| Stools and scissors (× 20 + 10) | 1 | 27,000 | 27,000 |
| Total | 7,36,000 |
Pre-filled from: DC-MSME import-substitution DPR — Anklets Web Khaki. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Light-weight web fabric with lining cloth (cotton or polypropylene) — 0.1 m a pair; 2,700 m a month at ₹100 a metre
- Aluminium slide buckles — 6 a pair; 1,62,000 a month at ₹1 each
- Thin web strap 13 mm — 16,200 m a month at ₹3 a metre
- Sewing thread — ₹25,000 a month
- Packing material (jute twine, polythene film, hessian) — ₹27,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 7.36 |
| Contingency | 0.37 |
| Total fixed capital | 7.73 |
| Working capital margin | 0.00 |
| Total project cost | 7.73 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.77 | 10.0 |
| Subsidy | 1.93 | 25.0 |
| Term loan from bank | 5.02 | 65.0 |
| Total | 7.73 | 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 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.07 | 3.07 | 3.07 | 3.07 | 3.07 | 3.07 | 3.07 |
| Operating profit (EBITDA) | -3.07 | -3.07 | -3.07 | -3.07 | -3.07 | -3.07 | -3.07 |
| Depreciation | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 | 0.51 | 0.44 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.54 | 0.47 | 0.39 | 0.30 | 0.22 | 0.13 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.78 | -4.53 | -4.30 | -4.09 | -3.89 | -3.72 | -3.56 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.78 | -4.53 | -4.30 | -4.09 | -3.89 | -3.72 | -3.56 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.78 | -4.53 | -4.30 | -4.09 | -3.89 | -3.72 | -3.56 |
| Depreciation | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 | 0.51 | 0.44 |
| Cash accruals (PAT + depreciation) | -3.62 | -3.54 | -3.46 | -3.37 | -3.29 | -3.20 | -3.12 |
| Term loan repaid | 0.39 | 0.77 | 0.77 | 0.77 | 0.77 | 0.77 | 0.77 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.00 | -4.32 | -4.23 | -4.15 | -4.06 | -3.98 | -3.89 |
| Cash and bank | -4.00 | -8.32 | -12.55 | -16.70 | -20.76 | -24.74 | -28.63 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.70 | 2.70 | 2.70 | 2.70 | 2.70 | 2.70 | 2.70 |
| Reserves and surplus | -4.78 | -9.31 | -13.60 | -17.69 | -21.58 | -25.30 | -28.86 |
| Term loan outstanding | 4.64 | 3.86 | 3.09 | 2.32 | 1.55 | 0.77 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 2.57 | -2.74 | -7.81 | -12.67 | -17.33 | -21.82 | -26.15 |
| Net fixed assets | 6.57 | 5.58 | 4.75 | 4.03 | 3.43 | 2.91 | 2.48 |
| 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 | -4.00 | -8.32 | -12.55 | -16.70 | -20.76 | -24.74 | -28.63 |
| Total assets | 2.57 | -2.74 | -7.81 | -12.67 | -17.33 | -21.82 | -26.15 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.30 | -2.47 | -2.65 | -2.86 | -3.11 | -3.40 | -3.75 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.08 |
|---|---|
| Lowest DSCR | -3.75 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 | 0.51 | 0.44 |
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 | 5.02 | 0.54 | 0.39 | 4.64 |
| 2 | 4.64 | 0.47 | 0.77 | 3.86 |
| 3 | 3.86 | 0.39 | 0.77 | 3.09 |
| 4 | 3.09 | 0.30 | 0.77 | 2.32 |
| 5 | 2.32 | 0.22 | 0.77 | 1.55 |
| 6 | 1.55 | 0.13 | 0.77 | 0.77 |
| 7 | 0.77 | 0.05 | 0.77 | 0.00 |
17 Licences and registrations
- Udyam registration (needed for the MSE purchase preference)
- GST registration
- Seller registration on GeM
- Shop and establishment or factory registration as the state requires
- Test report to specification DMS RDE/T&GS/77/227(a) when the buyer asks
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
- DC-MSME import-substitution DPR — Anklets Web Khaki — https://dcmsme.gov.in/Anklet.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.