Detailed Project Report
Anti-Pollution Mask Making
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.84 L
- Term loan from bank
- ₹10.30 L
- Promoter’s contribution
- ₹1.58 L
- Subsidy
- ₹3.96 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.78 L
- Average DSCR
- -1.60
- 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 layered fabric and filter masks on sewing machines, test them and pack them.
| Main product or service | Anti-Pollution Mask Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- City commuters
- Construction and factory workers
- People with allergies
- Pharmacies and retail shops
- Industrial safety suppliers
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Lockstitch sewing machines (× 15) | 1 | 1,80,000 | 1,80,000 |
| Flat-lock sewing machines (× 2) | 1 | 1,00,000 | 1,00,000 |
| Four-thread overlock machine | 1 | 40,000 | 40,000 |
| Cutting machine and packet patti cutter (× 2) | 1 | 33,000 | 33,000 |
| Permeability tester | 1 | 1,78,000 | 1,78,000 |
| Filtration tester | 1 | 1,00,000 | 1,00,000 |
| Stiffness tester | 1 | 14,500 | 14,500 |
| Slotted-angle racks, 9 levels (× 40) | 1 | 1,00,000 | 1,00,000 |
| Design desktops, laptops, printers, scanners and thermal label printers | 1 | 4,67,075 | 4,67,075 |
| Generator and 4 KW power backup | 1 | 1,06,000 | 1,06,000 |
| Furniture/decoration and air conditioner | 1 | 1,90,000 | 1,90,000 |
| Total | 15,08,575 |
Pre-filled from: PMEGP sample project report — Anti-Pollution Mask (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Front fabric, dry-fit layer, net layer and filter layer — average raw material ₹14.05 per O1 mask and ₹19.00 per O2 mask
- Elastic, ribbon piping and thread — stitching items
- PU clips, PU stoppers and labels — trims
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.09 |
| Contingency | 0.75 |
| Total fixed capital | 15.84 |
| Working capital margin | 0.00 |
| Total project cost | 15.84 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.58 | 10.0 |
| Subsidy | 3.96 | 25.0 |
| Term loan from bank | 10.30 | 65.0 |
| Total | 15.84 | 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 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 |
| Operating profit (EBITDA) | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 |
| Depreciation | 2.38 | 2.02 | 1.72 | 1.46 | 1.24 | 1.05 | 0.90 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.11 | 0.97 | 0.79 | 0.62 | 0.44 | 0.27 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.77 | -6.26 | -5.78 | -5.35 | -4.96 | -4.60 | -4.27 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.77 | -6.26 | -5.78 | -5.35 | -4.96 | -4.60 | -4.27 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.77 | -6.26 | -5.78 | -5.35 | -4.96 | -4.60 | -4.27 |
| Depreciation | 2.38 | 2.02 | 1.72 | 1.46 | 1.24 | 1.05 | 0.90 |
| Cash accruals (PAT + depreciation) | -4.39 | -4.24 | -4.07 | -3.89 | -3.72 | -3.54 | -3.37 |
| Term loan repaid | 0.79 | 1.58 | 1.58 | 1.58 | 1.58 | 1.58 | 1.58 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.18 | -5.83 | -5.65 | -5.48 | -5.30 | -5.13 | -4.95 |
| Cash and bank | -5.18 | -11.01 | -16.66 | -22.14 | -27.44 | -32.57 | -37.52 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.54 | 5.54 | 5.54 | 5.54 | 5.54 | 5.54 | 5.54 |
| Reserves and surplus | -6.77 | -13.03 | -18.81 | -24.16 | -29.12 | -33.72 | -37.99 |
| Term loan outstanding | 9.50 | 7.92 | 6.34 | 4.75 | 3.17 | 1.58 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.28 | 0.44 | -6.93 | -13.87 | -20.41 | -26.59 | -32.44 |
| Net fixed assets | 13.46 | 11.44 | 9.73 | 8.27 | 7.03 | 5.97 | 5.08 |
| 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 | -5.18 | -11.01 | -16.66 | -22.14 | -27.44 | -32.57 | -37.52 |
| Total assets | 8.28 | 0.44 | -6.93 | -13.87 | -20.41 | -26.59 | -32.44 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.72 | -1.28 | -1.38 | -1.49 | -1.62 | -1.77 | -1.95 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.60 |
|---|---|
| Lowest DSCR | -1.95 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.38 | 2.02 | 1.72 | 1.46 | 1.24 | 1.05 | 0.90 |
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 | 10.30 | 1.11 | 0.79 | 9.50 |
| 2 | 9.50 | 0.97 | 1.58 | 7.92 |
| 3 | 7.92 | 0.79 | 1.58 | 6.34 |
| 4 | 6.34 | 0.62 | 1.58 | 4.75 |
| 5 | 4.75 | 0.44 | 1.58 | 3.17 |
| 6 | 3.17 | 0.27 | 1.58 | 1.58 |
| 7 | 1.58 | 0.09 | 1.58 | 0.00 |
17 Licences and registrations
- GST
- Udyam
- Fire / pollution registration as required
- BIS certification if sold as a respiratory protective device (e.g. IS 9473 for filtering half masks)
- Legal Metrology registration for packaged goods
- 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 — Anti-Pollution Mask (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Air-Pollution_Mask_%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.