Detailed Project Report
Auto Miniature Lamp (Vehicle Bulb) Making
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹5.11 L
- Term loan from bank
- ₹3.32 L
- Promoter’s contribution
- ₹0.51 L
- Subsidy
- ₹1.28 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.82 L
- Average DSCR
- -4.55
- 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
Make small filament bulbs for vehicles (6 V and 12 V, single or double filament) from glass tube, filament and caps.
| Main product or service | Auto Miniature Lamp (Vehicle Bulb) Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Auto spare-parts dealers
- Vehicle workshops and mechanics
- Vehicle owners buying replacements
- Auto-parts wholesalers
- Retail spare-parts shops
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Exhaust bench, 24 heads, with purifying tower set, gas control valve and vacuum (× 4) | 1 | 1,14,000 | 1,14,000 |
| Vacuum unit (× 4) | 1 | 1,12,000 | 1,12,000 |
| Spot welding machine (× 4) | 1 | 80,000 | 80,000 |
| Stem making machine, 12 heads | 1 | 38,500 | 38,500 |
| Sealing machine, 12 heads | 1 | 38,000 | 38,000 |
| Flare making machine, 10 heads | 1 | 35,000 | 35,000 |
| Capping machine, 36 heads | 1 | 18,000 | 18,000 |
| Ageing rack with 5 kVA multi-tapped transformer | 1 | 14,000 | 14,000 |
| Photometric integrator, 24" dia | 1 | 10,000 | 10,000 |
| Glass tube cutter, pre-focus machine, air blower, soldering sets, vibration and torsion testers, wire cutter and bender, cap engraver (× 1 lot) | 1 | 27,600 | 27,600 |
| Total | 4,87,100 |
Pre-filled from: DC-MSME project profile — Auto Miniature Lamp; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ready coil filaments (6 V, 12 V; 12, 24, 36 W) — 75,000 a month, ₹7,500
- Lamp caps, assorted — 75,000 a month at ₹455 per 1,000 = ₹34,125
- Glass shells — 75,000 a month at ₹400 per 1,000 = ₹30,000
- Lead-in wire — 1,50,000 a month at ₹22 per 1,000 = ₹3,300
- Solder wire, capping cement, chemicals and packing — ₹17,125 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 4.87 |
| Contingency | 0.24 |
| Total fixed capital | 5.11 |
| Working capital margin | 0.00 |
| Total project cost | 5.11 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.51 | 10.0 |
| Subsidy | 1.28 | 25.0 |
| Term loan from bank | 3.32 | 65.0 |
| Total | 5.11 | 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 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.01 | 3.01 | 3.01 | 3.01 | 3.01 | 3.01 | 3.01 |
| Operating profit (EBITDA) | -3.01 | -3.01 | -3.01 | -3.01 | -3.01 | -3.01 | -3.01 |
| Depreciation | 0.77 | 0.65 | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.36 | 0.31 | 0.26 | 0.20 | 0.14 | 0.09 | 0.03 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.13 | -3.97 | -3.82 | -3.68 | -3.55 | -3.44 | -3.33 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.13 | -3.97 | -3.82 | -3.68 | -3.55 | -3.44 | -3.33 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.13 | -3.97 | -3.82 | -3.68 | -3.55 | -3.44 | -3.33 |
| Depreciation | 0.77 | 0.65 | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 |
| Cash accruals (PAT + depreciation) | -3.37 | -3.32 | -3.26 | -3.21 | -3.15 | -3.09 | -3.04 |
| Term loan repaid | 0.26 | 0.51 | 0.51 | 0.51 | 0.51 | 0.51 | 0.51 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.62 | -3.83 | -3.77 | -3.72 | -3.66 | -3.61 | -3.55 |
| Cash and bank | -3.62 | -7.45 | -11.23 | -14.95 | -18.61 | -22.22 | -25.77 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.79 | 1.79 | 1.79 | 1.79 | 1.79 | 1.79 | 1.79 |
| Reserves and surplus | -4.13 | -8.11 | -11.92 | -15.60 | -19.15 | -22.59 | -25.92 |
| Term loan outstanding | 3.07 | 2.56 | 2.05 | 1.53 | 1.02 | 0.51 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 0.72 | -3.76 | -8.09 | -12.28 | -16.34 | -20.29 | -24.13 |
| Net fixed assets | 4.35 | 3.70 | 3.14 | 2.67 | 2.27 | 1.93 | 1.64 |
| 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 | -3.62 | -7.45 | -11.23 | -14.95 | -18.61 | -22.22 | -25.77 |
| Total assets | 0.72 | -3.76 | -8.09 | -12.28 | -16.34 | -20.29 | -24.13 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.89 | -3.65 | -3.92 | -4.23 | -4.60 | -5.03 | -5.55 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -4.55 |
|---|---|
| Lowest DSCR | -5.55 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.77 | 0.65 | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 |
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 | 3.32 | 0.36 | 0.26 | 3.07 |
| 2 | 3.07 | 0.31 | 0.51 | 2.56 |
| 3 | 2.56 | 0.26 | 0.51 | 2.05 |
| 4 | 2.05 | 0.20 | 0.51 | 1.53 |
| 5 | 1.53 | 0.14 | 0.51 | 1.02 |
| 6 | 1.02 | 0.09 | 0.51 | 0.51 |
| 7 | 0.51 | 0.03 | 0.51 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Trade licence from the local body
- State Pollution Control Board consent (glass-working burners)
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
- DC-MSME project profile — Auto Miniature Lamp — https://www.dcmsme.gov.in/publications/pmryprof/electrical/ch3.pdf
- DGFT — ITC(HS) classification of export and import items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
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.