Detailed Project Report
CFL (Compact Fluorescent Lamp) Assembly
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.23 L
- Term loan from bank
- ₹0.80 L
- Promoter’s contribution
- ₹0.12 L
- Subsidy
- ₹0.31 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.11 L
- Average DSCR
- -18.34
- 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
Assemble compact fluorescent lamps from bought-in glass tubes, ballast boards, plastic bodies and caps.
| Main product or service | CFL (Compact Fluorescent Lamp) Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Electrical dealers and shops
- Institutions and offices
- Households replacing old lamps
- Electrical wholesalers
- Direct supply to institutions
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Tesla machine (first-stage checking) (× 2) | 1 | 18,000 | 18,000 |
| Grinding tool for wire cleaning (× 2) | 1 | 12,000 | 12,000 |
| PCB soldering station (× 2) | 1 | 20,000 | 20,000 |
| Cap notching machine (× 2) | 1 | 6,000 | 6,000 |
| Eyelet soldering unit (× 2) | 1 | 20,000 | 20,000 |
| Pad printing machine | 1 | 12,000 | 12,000 |
| Sleeve cutting machine (× 2) | 1 | 8,000 | 8,000 |
| Digital multimeter (× 2) | 1 | 3,500 | 3,500 |
| Megger, 1000 V DC (× 2) | 1 | 7,500 | 7,500 |
| Testing panel with ammeter, voltmeter and multimeter | 1 | 10,000 | 10,000 |
| Total | 1,17,000 |
Pre-filled from: DC-MSME project profile — Compact Fluorescent Lamp (MSME-DI New Delhi); World Customs Organization – HS Nomenclature 2022, Chapter 85. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Glass capsule (tube) — 2,500 a month at ₹12 each
- PBT plastic body — 2,500 a month at ₹4 each
- B22 cap — 2,500 a month at ₹1 each
- Ballast PCB — 2,500 a month at ₹12 each
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.17 |
| Contingency | 0.06 |
| Total fixed capital | 1.23 |
| Working capital margin | 0.00 |
| Total project cost | 1.23 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.12 | 10.0 |
| Subsidy | 0.31 | 25.0 |
| Term loan from bank | 0.80 | 65.0 |
| Total | 1.23 | 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 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Operating profit (EBITDA) | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 |
| Depreciation | 0.18 | 0.16 | 0.13 | 0.11 | 0.10 | 0.08 | 0.07 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.09 | 0.07 | 0.06 | 0.05 | 0.03 | 0.02 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.18 | -3.14 | -3.11 | -3.07 | -3.04 | -3.01 | -2.99 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.18 | -3.14 | -3.11 | -3.07 | -3.04 | -3.01 | -2.99 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.18 | -3.14 | -3.11 | -3.07 | -3.04 | -3.01 | -2.99 |
| Depreciation | 0.18 | 0.16 | 0.13 | 0.11 | 0.10 | 0.08 | 0.07 |
| Cash accruals (PAT + depreciation) | -3.00 | -2.99 | -2.97 | -2.96 | -2.95 | -2.93 | -2.92 |
| Term loan repaid | 0.06 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.06 | -3.11 | -3.09 | -3.08 | -3.07 | -3.05 | -3.04 |
| Cash and bank | -3.06 | -6.17 | -9.26 | -12.34 | -15.41 | -18.47 | -21.51 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.43 | 0.43 | 0.43 | 0.43 | 0.43 | 0.43 | 0.43 |
| Reserves and surplus | -3.18 | -6.32 | -9.43 | -12.50 | -15.54 | -18.56 | -21.54 |
| Term loan outstanding | 0.74 | 0.61 | 0.49 | 0.37 | 0.25 | 0.12 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.01 | -5.28 | -8.51 | -11.70 | -14.87 | -18.00 | -21.11 |
| Net fixed assets | 1.04 | 0.89 | 0.75 | 0.64 | 0.55 | 0.46 | 0.39 |
| 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 | -3.06 | -6.17 | -9.26 | -12.34 | -15.41 | -18.47 | -21.51 |
| Total assets | -2.01 | -5.28 | -8.51 | -11.70 | -14.87 | -18.00 | -21.11 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -19.69 | -14.72 | -15.80 | -17.05 | -18.52 | -20.26 | -22.36 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -18.34 |
|---|---|
| Lowest DSCR | -22.36 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.18 | 0.16 | 0.13 | 0.11 | 0.10 | 0.08 | 0.07 |
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 | 0.80 | 0.09 | 0.06 | 0.74 |
| 2 | 0.74 | 0.07 | 0.12 | 0.61 |
| 3 | 0.61 | 0.06 | 0.12 | 0.49 |
| 4 | 0.49 | 0.05 | 0.12 | 0.37 |
| 5 | 0.37 | 0.03 | 0.12 | 0.25 |
| 6 | 0.25 | 0.02 | 0.12 | 0.12 |
| 7 | 0.12 | 0.01 | 0.12 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- BIS registration or certification if it applies to your lamp — check with BIS
- Extended producer responsibility registration under the E-Waste (Management) Rules for lamps
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
- DC-MSME project profile — Compact Fluorescent Lamp (MSME-DI New Delhi) — https://dcmsme.gov.in/ELECTRICAL%20PRODUCTS/COMPACT%20FLUORESCENT%20LAMP%20%28CFL%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 85 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1685_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.