Detailed Project Report
Decoration of Ceramic Tiles (Screen Printing and Transfers)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.13 L
- Term loan from bank
- ₹7.23 L
- Promoter’s contribution
- ₹1.11 L
- Subsidy
- ₹2.78 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.92 L
- Average DSCR
- -2.20
- 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
Buy plain ceramic wall tiles, print custom designs on them and fire the designs in at 750–800°C in an electric furnace.
| Main product or service | Decoration of Ceramic Tiles (Screen Printing and Transfers) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Home owners who want custom wall tiles
- Building contractors for homes and commercial buildings
- Tile dealers and showrooms
- Direct orders from customers and contractors
- Job work on tiles supplied by the contractor
- Display and orders through tile shops
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Resistance-heating electric furnace with 1 cubic metre heating space | 1 | 8,00,000 | 8,00,000 |
| Electrical work and charges for a 25 kW power connection | 1 | 1,00,000 | 1,00,000 |
| Screen-printing frames, tools and accessories | 1 | 25,000 | 25,000 |
| Heat-resistant metal stands for stacking tiles | 1 | 75,000 | 75,000 |
| Office equipment | 1 | 60,000 | 60,000 |
| Total | 10,60,000 |
Pre-filled from: DC-MSME project profile — Decoration of Ceramic Tiles; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ceramic wall tiles — 3,200 sq ft a month at ₹40 per sq ft
- Ceramic colours — 4 kg a month at ₹6,000 a kg
- Printing oils — 4 kg a month at ₹1,500 a kg
- Ceramic transfer labels — ₹50,000 a month
- Packing materials — ₹12,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 10.60 |
| Contingency | 0.53 |
| Total fixed capital | 11.13 |
| Working capital margin | 0.00 |
| Total project cost | 11.13 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.11 | 10.0 |
| Subsidy | 2.78 | 25.0 |
| Term loan from bank | 7.23 | 65.0 |
| Total | 11.13 | 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 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 |
| Operating profit (EBITDA) | -3.16 | -3.16 | -3.16 | -3.16 | -3.16 | -3.16 | -3.16 |
| Depreciation | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 | 0.74 | 0.63 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.78 | 0.68 | 0.56 | 0.43 | 0.31 | 0.19 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.61 | -5.26 | -4.92 | -4.62 | -4.34 | -4.09 | -3.85 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.61 | -5.26 | -4.92 | -4.62 | -4.34 | -4.09 | -3.85 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.61 | -5.26 | -4.92 | -4.62 | -4.34 | -4.09 | -3.85 |
| Depreciation | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 | 0.74 | 0.63 |
| Cash accruals (PAT + depreciation) | -3.94 | -3.84 | -3.71 | -3.59 | -3.47 | -3.35 | -3.22 |
| Term loan repaid | 0.56 | 1.11 | 1.11 | 1.11 | 1.11 | 1.11 | 1.11 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.50 | -4.95 | -4.83 | -4.70 | -4.58 | -4.46 | -4.34 |
| Cash and bank | -4.50 | -9.45 | -14.27 | -18.98 | -23.56 | -28.02 | -32.36 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.90 | 3.90 | 3.90 | 3.90 | 3.90 | 3.90 | 3.90 |
| Reserves and surplus | -5.61 | -10.87 | -15.79 | -20.40 | -24.75 | -28.83 | -32.69 |
| Term loan outstanding | 6.68 | 5.57 | 4.45 | 3.34 | 2.23 | 1.11 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.96 | -1.41 | -7.44 | -13.17 | -18.62 | -23.82 | -28.79 |
| Net fixed assets | 9.46 | 8.04 | 6.84 | 5.81 | 4.94 | 4.20 | 3.57 |
| 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 | -4.50 | -9.45 | -14.27 | -18.98 | -23.56 | -28.02 | -32.36 |
| Total assets | 4.96 | -1.41 | -7.44 | -13.17 | -18.62 | -23.82 | -28.79 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.36 | -1.76 | -1.89 | -2.04 | -2.22 | -2.43 | -2.68 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.20 |
|---|---|
| Lowest DSCR | -2.68 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.67 | 1.42 | 1.21 | 1.03 | 0.87 | 0.74 | 0.63 |
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 | 7.23 | 0.78 | 0.56 | 6.68 |
| 2 | 6.68 | 0.68 | 1.11 | 5.57 |
| 3 | 5.57 | 0.56 | 1.11 | 4.45 |
| 4 | 4.45 | 0.43 | 1.11 | 3.34 |
| 5 | 3.34 | 0.31 | 1.11 | 2.23 |
| 6 | 2.23 | 0.19 | 1.11 | 1.11 |
| 7 | 1.11 | 0.07 | 1.11 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Trade licence from the local body
- Sanctioned 25 kW industrial power connection
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- DC-MSME project profile — Decoration of Ceramic Tiles — https://www.dcmsme.gov.in/old/reports/glass/CeramicTiles.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.