Detailed Project Report
Artificial Jewellery Shop
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹4.88 L
- Term loan from bank
- ₹4.39 L
- Promoter’s contribution
- ₹0.49 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.87 L
- Average DSCR
- -3.44
- 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
Sell fashion and traditional-style artificial jewellery — earrings, necklaces, rings and bangles.
| Main product or service | Artificial Jewellery Shop |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Young women and college students
- Brides and wedding guests
- Tourists
- Gift buyers
- Walk-in sales in markets and tourist streets
- Wedding-season sets
- Social media and online catalogue
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Display cases (× 10) | 1 | 50,000 | 50,000 |
| Display tables (× 4) | 1 | 1,20,000 | 1,20,000 |
| Display carts (× 10) | 1 | 50,000 | 50,000 |
| Bangle holders and stands (× 5) | 1 | 10,000 | 10,000 |
| Seating (high table chairs) (× 4) | 1 | 60,000 | 60,000 |
| Mirrors (× 5) | 1 | 75,000 | 75,000 |
| Storage and cabinets (× 10) | 1 | 1,00,000 | 1,00,000 |
| Total | 4,65,000 |
Pre-filled from: Uttarakhand DUY project profile — Jewelry Shop. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Artificial jewellery — earrings, necklaces, rings, bangles, anklets — bought from manufacturers and wholesale markets
- Oxidised and traditional-style pieces — including Uttarakhand-inspired designs
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 4.65 |
| Contingency | 0.23 |
| Total fixed capital | 4.88 |
| Working capital margin | 0.00 |
| Total project cost | 4.88 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.49 | 10.0 |
| Term loan from bank | 4.39 | 90.0 |
| Total | 4.88 | 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 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 |
| Operating profit (EBITDA) | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 |
| Depreciation | 0.73 | 0.62 | 0.53 | 0.45 | 0.38 | 0.32 | 0.28 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.48 | 0.41 | 0.34 | 0.26 | 0.19 | 0.11 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.21 | -4.04 | -3.87 | -3.72 | -3.57 | -3.44 | -3.32 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.21 | -4.04 | -3.87 | -3.72 | -3.57 | -3.44 | -3.32 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.21 | -4.04 | -3.87 | -3.72 | -3.57 | -3.44 | -3.32 |
| Depreciation | 0.73 | 0.62 | 0.53 | 0.45 | 0.38 | 0.32 | 0.28 |
| Cash accruals (PAT + depreciation) | -3.48 | -3.41 | -3.34 | -3.27 | -3.19 | -3.12 | -3.04 |
| Term loan repaid | 0.34 | 0.68 | 0.68 | 0.68 | 0.68 | 0.68 | 0.68 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.82 | -4.09 | -4.02 | -3.94 | -3.87 | -3.79 | -3.72 |
| Cash and bank | -3.82 | -7.91 | -11.92 | -15.86 | -19.73 | -23.52 | -27.24 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.49 | 0.49 | 0.49 | 0.49 | 0.49 | 0.49 | 0.49 |
| Reserves and surplus | -4.21 | -8.25 | -12.12 | -15.83 | -19.40 | -22.85 | -26.16 |
| Term loan outstanding | 4.06 | 3.38 | 2.70 | 2.03 | 1.35 | 0.68 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 0.33 | -4.38 | -8.92 | -13.31 | -17.56 | -21.68 | -25.68 |
| Net fixed assets | 4.15 | 3.53 | 3.00 | 2.55 | 2.17 | 1.84 | 1.57 |
| 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 | -3.82 | -7.91 | -11.92 | -15.86 | -19.73 | -23.52 | -27.24 |
| Total assets | 0.33 | -4.38 | -8.92 | -13.31 | -17.56 | -21.68 | -25.68 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.69 | -2.76 | -2.96 | -3.20 | -3.47 | -3.80 | -4.19 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.44 |
|---|---|
| Lowest DSCR | -4.19 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.73 | 0.62 | 0.53 | 0.45 | 0.38 | 0.32 | 0.28 |
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 | 4.39 | 0.48 | 0.34 | 4.06 |
| 2 | 4.06 | 0.41 | 0.68 | 3.38 |
| 3 | 3.38 | 0.34 | 0.68 | 2.70 |
| 4 | 2.70 | 0.26 | 0.68 | 2.03 |
| 5 | 2.03 | 0.19 | 0.68 | 1.35 |
| 6 | 1.35 | 0.11 | 0.68 | 0.68 |
| 7 | 0.68 | 0.04 | 0.68 | 0.00 |
17 Licences and registrations
- Udyam registration
- Shop and establishment licence
- Trade licence from the municipal corporation
- GST registration
- ISO certification is optional (listed in the profile); if you add gold or silver items, BIS hallmarking rules apply
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Uttarakhand DUY project profile — Jewelry Shop — https://duy-heduk.org/downloads/project-profiles/jewelry-shop.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.