Detailed Project Report
Cement Paint and Wall Putty
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹13.39 L
- Term loan from bank
- ₹8.70 L
- Promoter’s contribution
- ₹1.34 L
- Subsidy
- ₹3.35 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.33 L
- Average DSCR
- -1.86
- 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
Grind and blend white cement, lime, silica and pigments into cement paint and putty sold in bags.
| Main product or service | Cement Paint and Wall Putty |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- House and building owners
- Painting contractors, architects and engineers
- Government buyers — State PWDs, CPWD, Railways, Defence, electricity boards
- Hardware and paint dealers
- Direct supply to contractors
- Government tenders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| MS ball mill 30" × 36" with 5 HP flame-proof motor | 1 | 6,00,000 | 6,00,000 |
| MS ball mill 26" × 30" with 3 HP flame-proof motor | 1 | 50,000 | 50,000 |
| Edge runner (48" bucket) with reduction gear (× 2) | 1 | 2,50,000 | 2,50,000 |
| Platform weighing balance, 200 kg | 1 | 60,000 | 60,000 |
| Testing laboratory equipment and tables | 1 | 40,000 | 40,000 |
| Counter scale up to 10 kg | 1 | 50,000 | 50,000 |
| Fire extinguisher (× 2) | 1 | 50,000 | 50,000 |
| Dry powder mixer | 1 | 80,000 | 80,000 |
| Hand tools, fittings and auxiliary equipment (× 1 lot) | 1 | 95,000 | 95,000 |
| Total | 12,75,000 |
Pre-filled from: PMEGP sample project report — Putty (Cement Paints) (prepared by Udyami/Samadhan); DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- White cement — 1,35,000 kg a year at ₹14 a kg in the report
- Hydrated lime — 68,000 kg a year at ₹5 a kg
- Water repellent — 7,500 kg a year at ₹35 a kg
- Silica aggregate — 70,000 kg a year at ₹4 a kg
- Pigments and other chemicals (zinc sulphate, calcium carbonate) — ₹1,50,000 a year
- Packing bags (5, 10, 20 kg) — ₹80,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.75 |
| Contingency | 0.64 |
| Total fixed capital | 13.39 |
| Working capital margin | 0.00 |
| Total project cost | 13.39 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.34 | 10.0 |
| Subsidy | 3.35 | 25.0 |
| Term loan from bank | 8.70 | 65.0 |
| Total | 13.39 | 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 | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 | 0.27 |
| Insurance | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Total cost of operations | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 | 3.21 |
| Operating profit (EBITDA) | -3.21 | -3.21 | -3.21 | -3.21 | -3.21 | -3.21 | -3.21 |
| Depreciation | 2.01 | 1.71 | 1.45 | 1.23 | 1.05 | 0.89 | 0.76 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.94 | 0.82 | 0.67 | 0.52 | 0.37 | 0.23 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.16 | -5.74 | -5.33 | -4.97 | -4.64 | -4.33 | -4.05 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.16 | -5.74 | -5.33 | -4.97 | -4.64 | -4.33 | -4.05 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.16 | -5.74 | -5.33 | -4.97 | -4.64 | -4.33 | -4.05 |
| Depreciation | 2.01 | 1.71 | 1.45 | 1.23 | 1.05 | 0.89 | 0.76 |
| Cash accruals (PAT + depreciation) | -4.16 | -4.03 | -3.88 | -3.74 | -3.59 | -3.44 | -3.29 |
| Term loan repaid | 0.67 | 1.34 | 1.34 | 1.34 | 1.34 | 1.34 | 1.34 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.83 | -5.37 | -5.22 | -5.07 | -4.93 | -4.78 | -4.63 |
| Cash and bank | -4.83 | -10.20 | -15.42 | -20.49 | -25.42 | -30.20 | -34.83 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.69 | 4.69 | 4.69 | 4.69 | 4.69 | 4.69 | 4.69 |
| Reserves and surplus | -6.16 | -11.90 | -17.24 | -22.21 | -26.84 | -31.18 | -35.23 |
| Term loan outstanding | 8.03 | 6.69 | 5.36 | 4.02 | 2.68 | 1.34 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.55 | -0.52 | -7.20 | -13.50 | -19.48 | -25.15 | -30.54 |
| Net fixed assets | 11.38 | 9.67 | 8.22 | 6.99 | 5.94 | 5.05 | 4.29 |
| 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 | -4.83 | -10.20 | -15.42 | -20.49 | -25.42 | -30.20 | -34.83 |
| Total assets | 6.55 | -0.52 | -7.20 | -13.50 | -19.48 | -25.15 | -30.54 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.00 | -1.49 | -1.60 | -1.73 | -1.88 | -2.05 | -2.27 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.86 |
|---|---|
| Lowest DSCR | -2.27 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.01 | 1.71 | 1.45 | 1.23 | 1.05 | 0.89 | 0.76 |
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 | 8.70 | 0.94 | 0.67 | 8.03 |
| 2 | 8.03 | 0.82 | 1.34 | 6.69 |
| 3 | 6.69 | 0.67 | 1.34 | 5.36 |
| 4 | 5.36 | 0.52 | 1.34 | 4.02 |
| 5 | 4.02 | 0.37 | 1.34 | 2.68 |
| 6 | 2.68 | 0.23 | 1.34 | 1.34 |
| 7 | 1.34 | 0.08 | 1.34 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Pollution control board consent (dust)
- Trademark for the brand name
- Legal Metrology registration for packed goods
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
- PMEGP sample project report — Putty (Cement Paints) (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Putty_%28_Samadhan_Projects_%29.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.