Detailed Project Report
Bell Metal Craft Unit (Temple Bells, Diyas and Wind Chimes)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹0.79 L
- Term loan from bank
- ₹0.51 L
- Promoter’s contribution
- ₹0.08 L
- Subsidy
- ₹0.20 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.02 L
- Average DSCR
- -28.50
- 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
Melt copper and tin into bell metal, cast it in clay and wax moulds, and polish temple bells, puja ghantis and diyas for pilgrims and temples.
| Main product or service | Bell Metal Craft Unit (Temple Bells, Diyas and Wind Chimes) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Pilgrims and tourists
- Temples, ashrams and dharamshalas
- Puja stores and souvenir shops
- Temple fairs, craft melas and rural haats
- Wholesale to puja stores
- Amazon Karigar, Flipkart Samarth and Etsy
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Electric melting furnace, 10–15 kg capacity | 1 | 45,000 | 45,000 |
| Brass and bell metal moulds (clay and wax composite) | 1 | 10,000 | 10,000 |
| Table-top polishing machine, 0.5 HP motor | 1 | 12,000 | 12,000 |
| Digital weighing scale | 1 | 2,000 | 2,000 |
| Packaging toolkit (label printer, sealer) | 1 | 6,000 | 6,000 |
| Total | 75,000 |
Pre-filled from: Uttarakhand DUY project profile — Local Bell Metal Craft Units in Uttarakhand. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Copper, tin and zinc rods — first batch of raw material ₹1,50,000 – ₹2,00,000
- Wax and clay for moulds, charcoal — for casting
- Polishing compounds and protective coatings — for finishing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 0.75 |
| Contingency | 0.04 |
| Total fixed capital | 0.79 |
| Working capital margin | 0.00 |
| Total project cost | 0.79 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.08 | 10.0 |
| Subsidy | 0.20 | 25.0 |
| Term loan from bank | 0.51 | 65.0 |
| Total | 0.79 | 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 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| 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 | 0.12 | 0.10 | 0.09 | 0.07 | 0.06 | 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 | 0.06 | 0.05 | 0.04 | 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 | -3.07 | -3.05 | -3.02 | -3.00 | -2.98 | -2.97 | -2.95 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.07 | -3.05 | -3.02 | -3.00 | -2.98 | -2.97 | -2.95 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.07 | -3.05 | -3.02 | -3.00 | -2.98 | -2.97 | -2.95 |
| Depreciation | 0.12 | 0.10 | 0.09 | 0.07 | 0.06 | 0.05 | 0.04 |
| Cash accruals (PAT + depreciation) | -2.96 | -2.95 | -2.94 | -2.93 | -2.92 | -2.91 | -2.90 |
| Term loan repaid | 0.04 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -2.99 | -3.03 | -3.02 | -3.01 | -3.00 | -2.99 | -2.98 |
| Cash and bank | -2.99 | -6.02 | -9.04 | -12.05 | -15.05 | -18.04 | -21.02 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.28 | 0.28 | 0.28 | 0.28 | 0.28 | 0.28 | 0.28 |
| Reserves and surplus | -3.07 | -6.12 | -9.15 | -12.15 | -15.13 | -18.10 | -21.05 |
| Term loan outstanding | 0.47 | 0.39 | 0.32 | 0.24 | 0.16 | 0.08 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.33 | -5.45 | -8.56 | -11.64 | -14.70 | -17.74 | -20.77 |
| Net fixed assets | 0.67 | 0.57 | 0.48 | 0.41 | 0.35 | 0.30 | 0.25 |
| 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 | -2.99 | -6.02 | -9.04 | -12.05 | -15.05 | -18.04 | -21.02 |
| Total assets | -2.33 | -5.45 | -8.56 | -11.64 | -14.70 | -17.74 | -20.77 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -30.59 | -22.88 | -24.55 | -26.50 | -28.78 | -31.48 | -34.75 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -28.50 |
|---|---|
| Lowest DSCR | -34.75 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.12 | 0.10 | 0.09 | 0.07 | 0.06 | 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 | 0.51 | 0.06 | 0.04 | 0.47 |
| 2 | 0.47 | 0.05 | 0.08 | 0.39 |
| 3 | 0.39 | 0.04 | 0.08 | 0.32 |
| 4 | 0.32 | 0.03 | 0.08 | 0.24 |
| 5 | 0.24 | 0.02 | 0.08 | 0.16 |
| 6 | 0.16 | 0.01 | 0.08 | 0.08 |
| 7 | 0.08 | 0.00 | 0.08 | 0.00 |
17 Licences and registrations
- Udyam registration
- Trade licence from the local body
- GST registration once turnover crosses the limit
- Pollution control consent for the furnace where the state board asks for it
- Artisan (Pehchan) card from the handicrafts office for scheme benefits
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- Uttarakhand DUY project profile — Local Bell Metal Craft Units in Uttarakhand — https://duy-heduk.org/downloads/project-profiles/Local_Bell_Metal_Craft_Units_in_Uttarakhand.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.