Detailed Project Report
Steatite Ceramic Cores for Resistors
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹18.22 L
- Term loan from bank
- ₹16.40 L
- Promoter’s contribution
- ₹1.82 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.57 L
- Average DSCR
- -1.02
- 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
Extrude and fire steatite ceramic rods and tubes that electronics makers use as resistor cores.
| Main product or service | Steatite Ceramic Cores for Resistors |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Resistor and electronic component makers
- Makers of electronic instruments
- Electrical equipment makers
- Direct supply against purchase orders
- Approved-vendor lists of component makers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Ball mill 1350 × 1200 mm, porcelain-lined, 10 HP (× 3) | 1 | 2,25,000 | 2,25,000 |
| Filter press (× 2) | 1 | 1,50,000 | 1,50,000 |
| De-airing extruder for 1–25 mm rods and tubes, 50 kg/hr (× 2) | 1 | 2,00,000 | 2,00,000 |
| Shuttle kiln on LDO with blower and burners | 1 | 10,00,000 | 10,00,000 |
| Agitator, 1,000 litres, 3 HP (× 2) | 1 | 70,000 | 70,000 |
| Vibrating screen (× 2) | 1 | 40,000 | 40,000 |
| Laboratory testing equipment (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 17,35,000 |
Pre-filled from: DC-MSME project profile — Ceramic Capacitors; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- China clay and ball clay — 29 tonnes and 3 tonnes a month
- Calcined high alumina — 10 tonnes a month
- Steatite and calcite — 9 tonnes and 3 tonnes a month
- LDO for the kiln — 10,000 litres a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 17.35 |
| Contingency | 0.87 |
| Total fixed capital | 18.22 |
| Working capital margin | 0.00 |
| Total project cost | 18.22 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.82 | 10.0 |
| Term loan from bank | 16.40 | 90.0 |
| Total | 18.22 | 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 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 |
| Operating profit (EBITDA) | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 |
| Depreciation | 2.73 | 2.32 | 1.97 | 1.68 | 1.43 | 1.21 | 1.03 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.77 | 1.54 | 1.26 | 0.98 | 0.71 | 0.43 | 0.15 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.84 | -7.20 | -6.57 | -6.00 | -5.47 | -4.98 | -4.52 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.84 | -7.20 | -6.57 | -6.00 | -5.47 | -4.98 | -4.52 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.84 | -7.20 | -6.57 | -6.00 | -5.47 | -4.98 | -4.52 |
| Depreciation | 2.73 | 2.32 | 1.97 | 1.68 | 1.43 | 1.21 | 1.03 |
| Cash accruals (PAT + depreciation) | -5.11 | -4.87 | -4.60 | -4.32 | -4.04 | -3.76 | -3.49 |
| Term loan repaid | 1.26 | 2.52 | 2.52 | 2.52 | 2.52 | 2.52 | 2.52 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.37 | -7.40 | -7.12 | -6.84 | -6.56 | -6.29 | -6.01 |
| Cash and bank | -6.37 | -13.77 | -20.88 | -27.73 | -34.29 | -40.57 | -46.58 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.82 | 1.82 | 1.82 | 1.82 | 1.82 | 1.82 | 1.82 |
| Reserves and surplus | -7.84 | -15.04 | -21.61 | -27.60 | -33.07 | -38.05 | -42.56 |
| Term loan outstanding | 15.13 | 12.61 | 10.09 | 7.57 | 5.04 | 2.52 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.11 | -0.60 | -9.70 | -18.22 | -26.21 | -33.70 | -40.74 |
| Net fixed assets | 15.48 | 13.16 | 11.19 | 9.51 | 8.08 | 6.87 | 5.84 |
| 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 | -6.37 | -13.77 | -20.88 | -27.73 | -34.29 | -40.57 | -46.58 |
| Total assets | 9.11 | -0.60 | -9.70 | -18.22 | -26.21 | -33.70 | -40.74 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.10 | -0.82 | -0.88 | -0.95 | -1.03 | -1.13 | -1.25 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.02 |
|---|---|
| Lowest DSCR | -1.25 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.73 | 2.32 | 1.97 | 1.68 | 1.43 | 1.21 | 1.03 |
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 | 16.40 | 1.77 | 1.26 | 15.13 |
| 2 | 15.13 | 1.54 | 2.52 | 12.61 |
| 3 | 12.61 | 1.26 | 2.52 | 10.09 |
| 4 | 10.09 | 0.98 | 2.52 | 7.57 |
| 5 | 7.57 | 0.71 | 2.52 | 5.04 |
| 6 | 5.04 | 0.43 | 2.52 | 2.52 |
| 7 | 2.52 | 0.15 | 2.52 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- State Pollution Control Board consent (kiln emissions)
- Factory licence
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Ceramic Capacitors — https://www.dcmsme.gov.in/publications/pmryprof/glass/ch6.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.