Detailed Project Report
Ceramic Wash Basin Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹10.42 L
- Term loan from bank
- ₹6.77 L
- Promoter’s contribution
- ₹1.04 L
- Subsidy
- ₹2.60 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.79 L
- Average DSCR
- -2.33
- 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
Cast ceramic wash basins from clay slip in plaster moulds, glaze and fire them in a kiln.
| Main product or service | Ceramic Wash Basin Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- House builders and home owners
- Hotels, hospitals and institutions
- Offices, cinemas and public buildings
- Sanitaryware and hardware dealers
- Builders and contractors
- Government housing projects
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Ball mill with porcelain lining and grinding media | 1 | 1,20,000 | 1,20,000 |
| Agitator | 1 | 35,000 | 35,000 |
| Slurry pump | 1 | 2,72,000 | 2,72,000 |
| Magnetic separator | 1 | 4,00,000 | 4,00,000 |
| Spray booths with air compressor and spray guns (× 1 set) | 1 | 50,000 | 50,000 |
| Testing laboratory equipment (× 1 lot) | 1 | 20,000 | 20,000 |
| Ceramic-fibre-lined oil-fired shuttle kiln | 1 | 30,000 | 30,000 |
| Oil storage tank and pre-heating system | 1 | 40,000 | 40,000 |
| Drying racks, working tables and slurry containers (× 1 lot) | 1 | 25,000 | 25,000 |
| Total | 9,92,000 |
Pre-filled from: PMEGP sample project report — Wash Basin (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- China clay
- Ball clay or fire clay
- Feldspar powder
- Plaster of Paris — for moulds
- Colours, chemicals and packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 9.92 |
| Contingency | 0.50 |
| Total fixed capital | 10.42 |
| Working capital margin | 0.00 |
| Total project cost | 10.42 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.04 | 10.0 |
| Subsidy | 2.60 | 25.0 |
| Term loan from bank | 6.77 | 65.0 |
| Total | 10.42 | 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 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.14 | 3.14 | 3.14 | 3.14 | 3.14 | 3.14 | 3.14 |
| Operating profit (EBITDA) | -3.14 | -3.14 | -3.14 | -3.14 | -3.14 | -3.14 | -3.14 |
| Depreciation | 1.56 | 1.33 | 1.13 | 0.96 | 0.82 | 0.69 | 0.59 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.73 | 0.63 | 0.52 | 0.41 | 0.29 | 0.18 | 0.06 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.44 | -5.10 | -4.79 | -4.51 | -4.25 | -4.01 | -3.79 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.44 | -5.10 | -4.79 | -4.51 | -4.25 | -4.01 | -3.79 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.44 | -5.10 | -4.79 | -4.51 | -4.25 | -4.01 | -3.79 |
| Depreciation | 1.56 | 1.33 | 1.13 | 0.96 | 0.82 | 0.69 | 0.59 |
| Cash accruals (PAT + depreciation) | -3.87 | -3.78 | -3.66 | -3.55 | -3.43 | -3.32 | -3.20 |
| Term loan repaid | 0.52 | 1.04 | 1.04 | 1.04 | 1.04 | 1.04 | 1.04 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.39 | -4.82 | -4.70 | -4.59 | -4.47 | -4.36 | -4.24 |
| Cash and bank | -4.39 | -9.21 | -13.91 | -18.50 | -22.97 | -27.33 | -31.58 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.65 | 3.65 | 3.65 | 3.65 | 3.65 | 3.65 | 3.65 |
| Reserves and surplus | -5.44 | -10.54 | -15.33 | -19.83 | -24.08 | -28.09 | -31.88 |
| Term loan outstanding | 6.25 | 5.21 | 4.17 | 3.12 | 2.08 | 1.04 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.46 | -1.69 | -7.52 | -13.06 | -18.35 | -23.40 | -28.24 |
| Net fixed assets | 8.85 | 7.53 | 6.40 | 5.44 | 4.62 | 3.93 | 3.34 |
| 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 | -4.39 | -9.21 | -13.91 | -18.50 | -22.97 | -27.33 | -31.58 |
| Total assets | 4.46 | -1.69 | -7.52 | -13.06 | -18.35 | -23.40 | -28.24 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.51 | -1.87 | -2.01 | -2.17 | -2.36 | -2.58 | -2.85 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.33 |
|---|---|
| Lowest DSCR | -2.85 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.56 | 1.33 | 1.13 | 0.96 | 0.82 | 0.69 | 0.59 |
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 | 6.77 | 0.73 | 0.52 | 6.25 |
| 2 | 6.25 | 0.63 | 1.04 | 5.21 |
| 3 | 5.21 | 0.52 | 1.04 | 4.17 |
| 4 | 4.17 | 0.41 | 1.04 | 3.12 |
| 5 | 3.12 | 0.29 | 1.04 | 2.08 |
| 6 | 2.08 | 0.18 | 1.04 | 1.04 |
| 7 | 1.04 | 0.06 | 1.04 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- State Pollution Control Board consent (kiln)
- BIS certification or registration if a quality control order covers your product — check the current list
- Factory licence if you cross the Factories Act limits
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 — Wash Basin (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Wash_Basin_DPR_%28_Samadhan_Projects_%29.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.