Detailed Project Report
Automotive Light Covers (Acrylic Enclosures)
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹9.45 L
- Term loan from bank
- ₹6.14 L
- Promoter’s contribution
- ₹0.95 L
- Subsidy
- ₹2.36 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.61 L
- Average DSCR
- -2.55
- 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
Cut, shape and bend acrylic sheet on a CNC machine into headlamp, tail-lamp and indicator covers, mainly for the replacement market.
| Main product or service | Automotive Light Covers (Acrylic Enclosures) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Auto spare-parts dealers
- Garages and body shops
- Owners of used vehicles
- Spare-parts wholesalers
- Direct supply to garages
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| CNC plastic and acrylic machining (carving) machine with equipment | 1 | 7,00,000 | 7,00,000 |
| Bending and assembling equipment | 1 | 50,000 | 50,000 |
| Packing machinery | 1 | 50,000 | 50,000 |
| Installation, erection and electrification (× lump sum) | 1 | 50,000 | 50,000 |
| Computer and printer | 1 | 50,000 | 50,000 |
| Total | 9,00,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Automobile Light Enclosure; World Customs Organization – HS Nomenclature 2022, Chapter 85. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Acrylic (PMMA) sheet — clear, tinted and opaque — light transmission about 0.92 as printed in the profile
- Fasteners and packing material — for assembly and dispatch
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 9.00 |
| Contingency | 0.45 |
| Total fixed capital | 9.45 |
| Working capital margin | 0.00 |
| Total project cost | 9.45 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.95 | 10.0 |
| Subsidy | 2.36 | 25.0 |
| Term loan from bank | 6.14 | 65.0 |
| Total | 9.45 | 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 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 |
| Operating profit (EBITDA) | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 |
| Depreciation | 1.42 | 1.20 | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.66 | 0.58 | 0.47 | 0.37 | 0.26 | 0.16 | 0.06 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.20 | -4.90 | -4.61 | -4.35 | -4.12 | -3.91 | -3.71 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.20 | -4.90 | -4.61 | -4.35 | -4.12 | -3.91 | -3.71 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.20 | -4.90 | -4.61 | -4.35 | -4.12 | -3.91 | -3.71 |
| Depreciation | 1.42 | 1.20 | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 |
| Cash accruals (PAT + depreciation) | -3.78 | -3.69 | -3.59 | -3.48 | -3.38 | -3.28 | -3.17 |
| Term loan repaid | 0.47 | 0.95 | 0.95 | 0.95 | 0.95 | 0.95 | 0.95 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.25 | -4.64 | -4.53 | -4.43 | -4.33 | -4.22 | -4.12 |
| Cash and bank | -4.25 | -8.89 | -13.42 | -17.85 | -22.18 | -26.40 | -30.52 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 |
| Reserves and surplus | -5.20 | -10.10 | -14.71 | -19.06 | -23.18 | -27.09 | -30.80 |
| Term loan outstanding | 5.67 | 4.73 | 3.78 | 2.84 | 1.89 | 0.95 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.78 | -2.06 | -7.62 | -12.92 | -17.99 | -22.84 | -27.49 |
| Net fixed assets | 8.03 | 6.83 | 5.80 | 4.93 | 4.19 | 3.56 | 3.03 |
| 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 | -4.25 | -8.89 | -13.42 | -17.85 | -22.18 | -26.40 | -30.52 |
| Total assets | 3.78 | -2.06 | -7.62 | -12.92 | -17.99 | -22.84 | -27.49 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.74 | -2.05 | -2.20 | -2.37 | -2.58 | -2.82 | -3.11 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.55 |
|---|---|
| Lowest DSCR | -3.11 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.42 | 1.20 | 1.02 | 0.87 | 0.74 | 0.63 | 0.53 |
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 | 6.14 | 0.66 | 0.47 | 5.67 |
| 2 | 5.67 | 0.58 | 0.95 | 4.73 |
| 3 | 4.73 | 0.47 | 0.95 | 3.78 |
| 4 | 3.78 | 0.37 | 0.95 | 2.84 |
| 5 | 2.84 | 0.26 | 0.95 | 1.89 |
| 6 | 1.89 | 0.16 | 0.95 | 0.95 |
| 7 | 0.95 | 0.06 | 0.95 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State Pollution Control Board consent where required
- BIS or AIS type approval if you sell complete lamps — check with a testing agency
- Trade licence from the local body
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)
- Stand-Up India
19 Sources
- SIDBI Stand-Up Mitra project profile — Automobile Light Enclosure — https://www.standupmitra.in/Default/ViewFile/?id=1520956932257_Automotive%20Light%20Enclosure.docx&path=ProjectProfile
- World Customs Organization – HS Nomenclature 2022, Chapter 85 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1685_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.