Detailed Project Report
Battery Eliminator / AC-DC Power Pack Assembly
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹0.69 L
- Term loan from bank
- ₹0.45 L
- Promoter’s contribution
- ₹0.07 L
- Subsidy
- ₹0.17 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.01 L
- Average DSCR
- -32.61
- 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
Assemble small transformer-based adapters that give 1.5 to 12 V DC from the mains for radios, calculators and other low-power devices.
| Main product or service | Battery Eliminator / AC-DC Power Pack Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Makers of radios, calculators and other low-power devices
- Electronics traders and repair shops
- Households replacing dry cells
- Electronics wholesalers
- Supply to device makers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Oscilloscope, 20 MHz | 1 | 20,000 | 20,000 |
| Digital multimeter, 4½ digit (× 2) | 1 | 17,000 | 17,000 |
| Insulation tester, 1,000 V | 1 | 6,000 | 6,000 |
| DC regulated power supply, 30 V 5 A | 1 | 5,500 | 5,500 |
| DC regulated power supply, 30 V 2 A | 1 | 4,500 | 4,500 |
| Digital panel meters (volt/amp) (× 2 sets) | 1 | 4,000 | 4,000 |
| Digital true-RMS meter | 1 | 3,500 | 3,500 |
| Drilling machine, ¼" | 1 | 3,000 | 3,000 |
| Variac, 4 A | 1 | 2,000 | 2,000 |
| Total | 65,500 |
Pre-filled from: DC-MSME project profile — Power Pack/Battery Eliminators; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Transformer, 230 V to 12/9/6 V, 500 mA — ₹45 a unit
- Metal cabinet and packing — ₹10 a unit
- Voltage-regulator IC, diodes (4), electrolytic capacitors (6), glass-epoxy PCB — ₹18.50 a unit
- 8-way rotary switch, switch with indicator, moulded mains lead, hardware — ₹21.50 a unit
- All components for 5,000 units a month — ₹95 a unit = ₹4,75,000
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 0.66 |
| Contingency | 0.03 |
| Total fixed capital | 0.69 |
| Working capital margin | 0.00 |
| Total project cost | 0.69 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.07 | 10.0 |
| Subsidy | 0.17 | 25.0 |
| Term loan from bank | 0.45 | 65.0 |
| Total | 0.69 | 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 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Insurance | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total cost of operations | 2.90 | 2.90 | 2.90 | 2.90 | 2.90 | 2.90 | 2.90 |
| Operating profit (EBITDA) | -2.90 | -2.90 | -2.90 | -2.90 | -2.90 | -2.90 | -2.90 |
| Depreciation | 0.10 | 0.09 | 0.07 | 0.06 | 0.05 | 0.05 | 0.04 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.05 | 0.04 | 0.03 | 0.03 | 0.02 | 0.01 | 0.00 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.05 | -3.03 | -3.01 | -2.99 | -2.97 | -2.95 | -2.94 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.05 | -3.03 | -3.01 | -2.99 | -2.97 | -2.95 | -2.94 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.05 | -3.03 | -3.01 | -2.99 | -2.97 | -2.95 | -2.94 |
| Depreciation | 0.10 | 0.09 | 0.07 | 0.06 | 0.05 | 0.05 | 0.04 |
| Cash accruals (PAT + depreciation) | -2.95 | -2.94 | -2.93 | -2.92 | -2.92 | -2.91 | -2.90 |
| Term loan repaid | 0.03 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -2.98 | -3.01 | -3.00 | -2.99 | -2.99 | -2.98 | -2.97 |
| Cash and bank | -2.98 | -5.99 | -8.99 | -11.98 | -14.97 | -17.94 | -20.91 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Reserves and surplus | -3.05 | -6.08 | -9.08 | -12.07 | -15.04 | -17.99 | -20.93 |
| Term loan outstanding | 0.41 | 0.34 | 0.28 | 0.21 | 0.14 | 0.07 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.40 | -5.49 | -8.57 | -11.62 | -14.66 | -17.68 | -20.69 |
| Net fixed assets | 0.58 | 0.50 | 0.42 | 0.36 | 0.31 | 0.26 | 0.22 |
| 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 | -2.98 | -5.99 | -8.99 | -11.98 | -14.97 | -17.94 | -20.91 |
| Total assets | -2.40 | -5.49 | -8.57 | -11.62 | -14.66 | -17.68 | -20.69 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -35.00 | -26.17 | -28.09 | -30.32 | -32.92 | -36.02 | -39.76 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -32.61 |
|---|---|
| Lowest DSCR | -39.76 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.10 | 0.09 | 0.07 | 0.06 | 0.05 | 0.05 | 0.04 |
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 | 0.45 | 0.05 | 0.03 | 0.41 |
| 2 | 0.41 | 0.04 | 0.07 | 0.34 |
| 3 | 0.34 | 0.03 | 0.07 | 0.28 |
| 4 | 0.28 | 0.03 | 0.07 | 0.21 |
| 5 | 0.21 | 0.02 | 0.07 | 0.14 |
| 6 | 0.14 | 0.01 | 0.07 | 0.07 |
| 7 | 0.07 | 0.00 | 0.07 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- BIS registration if the adapter falls under the electronics Compulsory Registration Scheme (check before sale)
- 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)
19 Sources
- DC-MSME project profile — Power Pack/Battery Eliminators — https://www.dcmsme.gov.in/publications/pmryprof/it/ch4.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.