Detailed Project Report
Ceramic Colours (Stains and Frit)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹6.31 L
- Term loan from bank
- ₹4.10 L
- Promoter’s contribution
- ₹0.63 L
- Subsidy
- ₹1.58 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.04 L
- Average DSCR
- -3.73
- 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 zirconium-based stains and glass frit that potteries and tile makers use to colour and decorate their ware.
| Main product or service | Ceramic Colours (Stains and Frit) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Makers of coloured wall tiles
- Sanitaryware and enamel units
- Potteries and makers of ceramic transfers (decals)
- Direct supply to ceramic units
- Ceramic raw-material dealers in pottery clusters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Ball mill, 615 kg capacity (× 4) | 1 | 0 | 0 |
| Oil-fired crucible-type furnace | 1 | 0 | 0 |
| Rotary kiln | 1 | 0 | 0 |
| Weighing balance, mixing trays and other accessories | 1 | 0 | 0 |
| All equipment together | 1 | 6,00,500 | 6,00,500 |
| Total | 6,00,500 |
Pre-filled from: KVIC Project Profile — Ceramic Colours Scheme (PMEGP); World Customs Organization – HS Nomenclature 2022, Chapter 32. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Colour oxides — zirconium oxide, cobalt oxide, tin oxide, magnesium oxide and others — ground in a ball or pot mill and calcined; raw material ₹7.65 lakh a year in the profile
- Glass flux (frit) — melted and ground with the stain for overglaze colours
- Packing material — ₹28,000 a year in the profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 6.01 |
| Contingency | 0.30 |
| Total fixed capital | 6.31 |
| Working capital margin | 0.00 |
| Total project cost | 6.31 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.63 | 10.0 |
| Subsidy | 1.58 | 25.0 |
| Term loan from bank | 4.10 | 65.0 |
| Total | 6.31 | 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 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 |
| Insurance | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.04 | 3.04 | 3.04 | 3.04 | 3.04 | 3.04 | 3.04 |
| Operating profit (EBITDA) | -3.04 | -3.04 | -3.04 | -3.04 | -3.04 | -3.04 | -3.04 |
| Depreciation | 0.95 | 0.80 | 0.68 | 0.58 | 0.49 | 0.42 | 0.36 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.44 | 0.38 | 0.31 | 0.25 | 0.18 | 0.11 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.43 | -4.23 | -4.04 | -3.86 | -3.71 | -3.56 | -3.43 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.43 | -4.23 | -4.04 | -3.86 | -3.71 | -3.56 | -3.43 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.43 | -4.23 | -4.04 | -3.86 | -3.71 | -3.56 | -3.43 |
| Depreciation | 0.95 | 0.80 | 0.68 | 0.58 | 0.49 | 0.42 | 0.36 |
| Cash accruals (PAT + depreciation) | -3.48 | -3.42 | -3.35 | -3.28 | -3.21 | -3.14 | -3.08 |
| Term loan repaid | 0.32 | 0.63 | 0.63 | 0.63 | 0.63 | 0.63 | 0.63 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.80 | -4.05 | -3.98 | -3.91 | -3.84 | -3.78 | -3.71 |
| Cash and bank | -3.80 | -7.85 | -11.83 | -15.75 | -19.59 | -23.37 | -27.07 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 |
| Reserves and surplus | -4.43 | -8.65 | -12.69 | -16.55 | -20.26 | -23.82 | -27.26 |
| Term loan outstanding | 3.78 | 3.15 | 2.52 | 1.89 | 1.26 | 0.63 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.56 | -3.29 | -7.96 | -12.45 | -16.79 | -20.99 | -25.05 |
| Net fixed assets | 5.36 | 4.56 | 3.87 | 3.29 | 2.80 | 2.38 | 2.02 |
| 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 | -3.80 | -7.85 | -11.83 | -15.75 | -19.59 | -23.37 | -27.07 |
| Total assets | 1.56 | -3.29 | -7.96 | -12.45 | -16.79 | -20.99 | -25.05 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.00 | -2.99 | -3.21 | -3.47 | -3.76 | -4.12 | -4.55 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.73 |
|---|---|
| Lowest DSCR | -4.55 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.95 | 0.80 | 0.68 | 0.58 | 0.49 | 0.42 | 0.36 |
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 | 4.10 | 0.44 | 0.32 | 3.78 |
| 2 | 3.78 | 0.38 | 0.63 | 3.15 |
| 3 | 3.15 | 0.31 | 0.63 | 2.52 |
| 4 | 2.52 | 0.25 | 0.63 | 1.89 |
| 5 | 1.89 | 0.18 | 0.63 | 1.26 |
| 6 | 1.26 | 0.11 | 0.63 | 0.63 |
| 7 | 0.63 | 0.04 | 0.63 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Pollution control board consent (furnace emissions and dust)
- Factory licence if workers cross the limit
- Fire NOC
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
- KVIC Project Profile — Ceramic Colours Scheme (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/CERAMIC_COLOURS_SCHEME_%28_MINERAL_BASED_INDUSTRY_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 32 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0632_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.