Detailed Project Report
Computer Furniture (Tables and Chairs)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹4.12 L
- Term loan from bank
- ₹3.71 L
- Promoter’s contribution
- ₹0.41 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.71 L
- Average DSCR
- -4.05
- 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
Weld powder-coated steel-tube frames with laminated board tops into computer tables, and assemble revolving computer chairs.
| Main product or service | Computer Furniture (Tables and Chairs) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Offices
- Computer training institutes
- Schools, colleges and laboratories
- Homes
- Furniture dealers and showrooms
- Institutional orders and government tenders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Multi-purpose wood working machine | 1 | 30,000 | 30,000 |
| Hand-operated screw press | 1 | 12,000 | 12,000 |
| Arc welding machine, 300 A (× 1 set) | 1 | 10,000 | 10,000 |
| Gas welding set (× 1 set) | 1 | 3,500 | 3,500 |
| Pipe shearing machine, 4-inch (× 1 set) | 1 | 11,000 | 11,000 |
| Double-ended bench grinder, 6-inch | 1 | 4,000 | 4,000 |
| Flexible shaft grinder (× 2) | 1 | 2,000 | 2,000 |
| Bench drilling machine, ¾-inch | 1 | 12,000 | 12,000 |
| Portable drilling machine | 1 | 3,000 | 3,000 |
| Powder coating equipment | 1 | 1,50,000 | 1,50,000 |
| Air compressor | 1 | 40,000 | 40,000 |
| Paint baking oven, 300°C, 8 × 6 ft | 1 | 85,000 | 85,000 |
| Phosphating plant | 1 | 30,000 | 30,000 |
| Total | 3,92,500 |
Pre-filled from: DC-MSME project profile — Computer Furniture (PMRY series, prepared by SISI); World Customs Organization – HS Nomenclature 2022, Chapter 94. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- MS square and rectangular tube, assorted sizes — 46 tonnes a year at ₹22,000 a tonne in the profile
- Pre-laminated particle board, both sides, 18 mm — 6,000 sq m a year at ₹600 a sq m
- Plywood seat and back sets with PU foam — 7,000 general sets at ₹1,000 and 1,500 executive sets at ₹1,500 a year
- Twin-roller ABS castor sets — 8,500 sets a year at ₹325
- MS pedestal arms and MS strip — 42.5 tonnes at ₹25,000 and 81 tonnes at ₹15,500 a tonne a year
- PUF arm sets, fabric, ball-bearing channels, PVC beading and powder coating compound — bought in; costs listed separately in the profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 3.93 |
| Contingency | 0.20 |
| Total fixed capital | 4.12 |
| Working capital margin | 0.00 |
| Total project cost | 4.12 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.41 | 10.0 |
| Term loan from bank | 3.71 | 90.0 |
| Total | 4.12 | 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 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 2.98 | 2.98 | 2.98 | 2.98 | 2.98 | 2.98 | 2.98 |
| Operating profit (EBITDA) | -2.98 | -2.98 | -2.98 | -2.98 | -2.98 | -2.98 | -2.98 |
| Depreciation | 0.62 | 0.53 | 0.45 | 0.38 | 0.32 | 0.27 | 0.23 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.40 | 0.35 | 0.29 | 0.22 | 0.16 | 0.10 | 0.03 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.00 | -3.86 | -3.71 | -3.58 | -3.47 | -3.35 | -3.25 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.00 | -3.86 | -3.71 | -3.58 | -3.47 | -3.35 | -3.25 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.00 | -3.86 | -3.71 | -3.58 | -3.47 | -3.35 | -3.25 |
| Depreciation | 0.62 | 0.53 | 0.45 | 0.38 | 0.32 | 0.27 | 0.23 |
| Cash accruals (PAT + depreciation) | -3.38 | -3.33 | -3.27 | -3.21 | -3.14 | -3.08 | -3.02 |
| Term loan repaid | 0.29 | 0.57 | 0.57 | 0.57 | 0.57 | 0.57 | 0.57 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.67 | -3.90 | -3.84 | -3.78 | -3.71 | -3.65 | -3.59 |
| Cash and bank | -3.67 | -7.57 | -11.41 | -15.19 | -18.90 | -22.55 | -26.14 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 |
| Reserves and surplus | -4.00 | -7.86 | -11.57 | -15.16 | -18.62 | -21.98 | -25.23 |
| Term loan outstanding | 3.42 | 2.85 | 2.28 | 1.71 | 1.14 | 0.57 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -0.17 | -4.59 | -8.88 | -13.03 | -17.07 | -21.00 | -24.82 |
| Net fixed assets | 3.50 | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
| 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 | -3.67 | -7.57 | -11.41 | -15.19 | -18.90 | -22.55 | -26.14 |
| Total assets | -0.17 | -4.59 | -8.88 | -13.03 | -17.07 | -21.00 | -24.82 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.34 | -3.25 | -3.49 | -3.76 | -4.09 | -4.47 | -4.93 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -4.05 |
|---|---|
| Lowest DSCR | -4.93 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.62 | 0.53 | 0.45 | 0.38 | 0.32 | 0.27 | 0.23 |
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 | 3.71 | 0.40 | 0.29 | 3.42 |
| 2 | 3.42 | 0.35 | 0.57 | 2.85 |
| 3 | 2.85 | 0.29 | 0.57 | 2.28 |
| 4 | 2.28 | 0.22 | 0.57 | 1.71 |
| 5 | 1.71 | 0.16 | 0.57 | 1.14 |
| 6 | 1.14 | 0.10 | 0.57 | 0.57 |
| 7 | 0.57 | 0.03 | 0.57 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- State Pollution Control Board consent (phosphating and powder coating)
- Trade licence from the local body
- BIS certification if a Quality Control Order covers office chairs or tables — check the current BIS list
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 — Computer Furniture (PMRY series, prepared by SISI) — https://www.dcmsme.gov.in/publications/pmryprof/mechanical/ch11.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 94 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/2094_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.