Detailed Project Report
Clothing and Apparel Retail Store
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.55 L
- Term loan from bank
- ₹10.40 L
- Promoter’s contribution
- ₹1.16 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.22 L
- Average DSCR
- -1.53
- 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
Open a readymade garment shop for men, women and children in a busy market, with seasonal, festive and wedding collections.
| Main product or service | Clothing and Apparel Retail Store |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Local families
- Office-goers
- Wedding and festival shoppers
- Young buyers of casual and fusion wear
- Walk-in store in a busy market
- Google My Business and local SEO
- Instagram influencers and fashion bloggers
- Website and marketplaces (phase 2)
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Store interiors and furnishings | 1 | 8,00,000 | 8,00,000 |
| Display racks, mannequins, POS system and trial rooms | 1 | 2,50,000 | 2,50,000 |
| Billing and inventory software | 1 | 50,000 | 50,000 |
| CCTV cameras | 1 | 0 | 0 |
| Air conditioning and lighting | 1 | 0 | 0 |
| Total | 11,00,000 |
Pre-filled from: Uttarakhand DUY project profile — Clothing and Apparel Retail Business. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Readymade garments for men, women and children — from branded manufacturers and wholesalers; opening stock ₹10.00 lakh
- Seasonal, festive and wedding collections — refreshed each season
- Accessories (belts, scarves, handbags, wallets) — optional later
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.00 |
| Contingency | 0.55 |
| Total fixed capital | 11.55 |
| Working capital margin | 0.00 |
| Total project cost | 11.55 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.16 | 10.0 |
| Term loan from bank | 10.40 | 90.0 |
| Total | 11.55 | 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 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 |
| Operating profit (EBITDA) | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 |
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.13 | 0.97 | 0.80 | 0.62 | 0.45 | 0.27 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.03 | -5.62 | -5.22 | -4.86 | -4.52 | -4.21 | -3.92 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.03 | -5.62 | -5.22 | -4.86 | -4.52 | -4.21 | -3.92 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.03 | -5.62 | -5.22 | -4.86 | -4.52 | -4.21 | -3.92 |
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
| Cash accruals (PAT + depreciation) | -4.29 | -4.14 | -3.97 | -3.79 | -3.62 | -3.44 | -3.26 |
| Term loan repaid | 0.80 | 1.60 | 1.60 | 1.60 | 1.60 | 1.60 | 1.60 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.09 | -5.74 | -5.57 | -5.39 | -5.22 | -5.04 | -4.86 |
| Cash and bank | -5.09 | -10.84 | -16.40 | -21.79 | -27.01 | -32.05 | -36.91 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 | 1.16 |
| Reserves and surplus | -6.03 | -11.64 | -16.86 | -21.72 | -26.24 | -30.45 | -34.36 |
| Term loan outstanding | 9.60 | 8.00 | 6.40 | 4.80 | 3.20 | 1.60 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.72 | -2.49 | -9.31 | -15.77 | -21.88 | -27.69 | -33.21 |
| Net fixed assets | 9.82 | 8.34 | 7.09 | 6.03 | 5.12 | 4.36 | 3.70 |
| 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 | -5.09 | -10.84 | -16.40 | -21.79 | -27.01 | -32.05 | -36.91 |
| Total assets | 4.72 | -2.49 | -9.31 | -15.77 | -21.88 | -27.69 | -33.21 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.65 | -1.23 | -1.32 | -1.43 | -1.55 | -1.69 | -1.87 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.53 |
|---|---|
| Lowest DSCR | -1.87 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
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 | 10.40 | 1.13 | 0.80 | 9.60 |
| 2 | 9.60 | 0.97 | 1.60 | 8.00 |
| 3 | 8.00 | 0.80 | 1.60 | 6.40 |
| 4 | 6.40 | 0.62 | 1.60 | 4.80 |
| 5 | 4.80 | 0.45 | 1.60 | 3.20 |
| 6 | 3.20 | 0.27 | 1.60 | 1.60 |
| 7 | 1.60 | 0.10 | 1.60 | 0.00 |
17 Licences and registrations
- Shop and establishment registration
- GST
- Trade licence
- Professional tax registration where applicable
- Fire safety NOC for larger stores
- Trademark for an own brand (optional)
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Uttarakhand DUY project profile — Clothing and Apparel Retail Business — https://duy-heduk.org/downloads/project-profiles/4.%20CLOTHING%20AND%20APPAREL%20RETAIL%20BUSINESS.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.