Detailed Project Report
Baby Walker Manufacturing
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹17.17 L
- Term loan from bank
- ₹11.16 L
- Promoter’s contribution
- ₹1.72 L
- Subsidy
- ₹4.29 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.03 L
- Average DSCR
- -1.49
- 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 plastic-and-steel baby walkers with injection-moulded bases, bent steel frames and cloth seats.
| Main product or service | Baby Walker Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Parents of infants
- Toy and baby-product stores
- Supermarkets and organised retail chains
- Distributors to toy and baby stores
- Organised retail
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Injection moulding machine | 1 | 7,50,000 | 7,50,000 |
| Pipe bending machine | 1 | 2,00,000 | 2,00,000 |
| Riveting machine | 1 | 1,75,000 | 1,75,000 |
| Hole press machine | 1 | 2,70,000 | 2,70,000 |
| Welding machine | 1 | 1,00,000 | 1,00,000 |
| Polishing machine | 1 | 10,000 | 10,000 |
| Testing machine | 1 | 80,000 | 80,000 |
| Other equipment (× —) | 1 | 50,000 | 50,000 |
| Total | 16,35,000 |
Pre-filled from: PMEGP sample project report — Baby Walker (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Food-grade PP pellets — for the moulded base and tray
- Steel pipes — bent and punched for the frame
- Cloth fabric — for the suspended seat
- Rivets, screws and nuts, stickers and packing material — assembly and packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 16.35 |
| Contingency | 0.82 |
| Total fixed capital | 17.17 |
| Working capital margin | 0.00 |
| Total project cost | 17.17 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.72 | 10.0 |
| Subsidy | 4.29 | 25.0 |
| Term loan from bank | 11.16 | 65.0 |
| Total | 17.17 | 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 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 | 0.34 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 | 3.31 |
| Operating profit (EBITDA) | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 | -3.31 |
| Depreciation | 2.58 | 2.19 | 1.86 | 1.58 | 1.34 | 1.14 | 0.97 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.21 | 1.05 | 0.86 | 0.67 | 0.48 | 0.29 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.09 | -6.54 | -6.03 | -5.56 | -5.13 | -4.74 | -4.38 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.09 | -6.54 | -6.03 | -5.56 | -5.13 | -4.74 | -4.38 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.09 | -6.54 | -6.03 | -5.56 | -5.13 | -4.74 | -4.38 |
| Depreciation | 2.58 | 2.19 | 1.86 | 1.58 | 1.34 | 1.14 | 0.97 |
| Cash accruals (PAT + depreciation) | -4.52 | -4.36 | -4.17 | -3.98 | -3.79 | -3.60 | -3.41 |
| Term loan repaid | 0.86 | 1.72 | 1.72 | 1.72 | 1.72 | 1.72 | 1.72 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.38 | -6.07 | -5.88 | -5.69 | -5.51 | -5.32 | -5.13 |
| Cash and bank | -5.38 | -11.45 | -17.33 | -23.03 | -28.53 | -33.85 | -38.98 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.01 | 6.01 | 6.01 | 6.01 | 6.01 | 6.01 | 6.01 |
| Reserves and surplus | -7.09 | -13.64 | -19.66 | -25.22 | -30.36 | -35.10 | -39.48 |
| Term loan outstanding | 10.30 | 8.58 | 6.87 | 5.15 | 3.43 | 1.72 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.22 | 0.96 | -6.79 | -14.06 | -20.91 | -27.37 | -33.47 |
| Net fixed assets | 14.59 | 12.40 | 10.54 | 8.96 | 7.62 | 6.47 | 5.50 |
| 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 | -5.38 | -11.45 | -17.33 | -23.03 | -28.53 | -33.85 | -38.98 |
| Total assets | 9.22 | 0.96 | -6.79 | -14.06 | -20.91 | -27.37 | -33.47 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.60 | -1.20 | -1.29 | -1.39 | -1.51 | -1.65 | -1.82 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.49 |
|---|---|
| Lowest DSCR | -1.82 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.58 | 2.19 | 1.86 | 1.58 | 1.34 | 1.14 | 0.97 |
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 | 11.16 | 1.21 | 0.86 | 10.30 |
| 2 | 10.30 | 1.05 | 1.72 | 8.58 |
| 3 | 8.58 | 0.86 | 1.72 | 6.87 |
| 4 | 6.87 | 0.67 | 1.72 | 5.15 |
| 5 | 5.15 | 0.48 | 1.72 | 3.43 |
| 6 | 3.43 | 0.29 | 1.72 | 1.72 |
| 7 | 1.72 | 0.10 | 1.72 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- BIS certification under the Toys Quality Control Order if your walker is treated as a toy — confirm with BIS
- State pollution board consent (plastic moulding)
- Trademark for your brand
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- PMEGP sample project report — Baby Walker (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Baby_Walker_%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.