Detailed Project Report
Crèche (Child Day-Care Centre)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.83 L
- Term loan from bank
- ₹1.19 L
- Promoter’s contribution
- ₹0.18 L
- Subsidy
- ₹0.46 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.22 L
- Average DSCR
- -12.35
- 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
A day-care centre that looks after and feeds small children while their parents are at work.
| Main product or service | Crèche (Child Day-Care Centre) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Working couples with children aged 3 months to 4 years
- Parents who need after-school care
- Monthly enrolment at the centre
- Word of mouth in nearby offices and housing colonies
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Beds and bedding (× 20 sets) | 1 | 1,08,000 | 1,08,000 |
| Utensils for children (× 20 sets) | 1 | 24,000 | 24,000 |
| Water purifier | 1 | 9,000 | 9,000 |
| Television | 1 | 16,800 | 16,800 |
| Gas cylinder and burner | 1 | 4,800 | 4,800 |
| Swings and toys | 1 | 12,000 | 12,000 |
| Total | 1,74,600 |
Pre-filled from: Ganjam district (Government of Odisha) sample project profile — Creche. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Milk, milk powder and sugar — ₹55,000 for 3 months in the profile
- Books, chalk and crayons — bought in the local market
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.75 |
| Contingency | 0.09 |
| Total fixed capital | 1.83 |
| Working capital margin | 0.00 |
| Total project cost | 1.83 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.18 | 10.0 |
| Subsidy | 0.46 | 25.0 |
| Term loan from bank | 1.19 | 65.0 |
| Total | 1.83 | 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 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 |
| Operating profit (EBITDA) | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 |
| Depreciation | 0.27 | 0.23 | 0.20 | 0.17 | 0.14 | 0.12 | 0.10 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.13 | 0.11 | 0.09 | 0.07 | 0.05 | 0.03 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.33 | -3.27 | -3.22 | -3.17 | -3.12 | -3.08 | -3.04 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.33 | -3.27 | -3.22 | -3.17 | -3.12 | -3.08 | -3.04 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.33 | -3.27 | -3.22 | -3.17 | -3.12 | -3.08 | -3.04 |
| Depreciation | 0.27 | 0.23 | 0.20 | 0.17 | 0.14 | 0.12 | 0.10 |
| Cash accruals (PAT + depreciation) | -3.05 | -3.04 | -3.02 | -3.00 | -2.98 | -2.96 | -2.94 |
| Term loan repaid | 0.09 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.15 | -3.22 | -3.20 | -3.18 | -3.16 | -3.14 | -3.12 |
| Cash and bank | -3.15 | -6.37 | -9.57 | -12.75 | -15.91 | -19.05 | -22.17 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 |
| Reserves and surplus | -3.33 | -6.60 | -9.82 | -12.98 | -16.10 | -19.18 | -22.22 |
| Term loan outstanding | 1.10 | 0.92 | 0.73 | 0.55 | 0.37 | 0.18 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.59 | -5.04 | -8.44 | -11.79 | -15.10 | -18.36 | -21.58 |
| Net fixed assets | 1.56 | 1.32 | 1.13 | 0.96 | 0.81 | 0.69 | 0.59 |
| 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 | -3.15 | -6.37 | -9.57 | -12.75 | -15.91 | -19.05 | -22.17 |
| Total assets | -1.59 | -5.04 | -8.44 | -11.79 | -15.10 | -18.36 | -21.58 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -13.26 | -9.92 | -10.64 | -11.49 | -12.47 | -13.65 | -15.06 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -12.35 |
|---|---|
| Lowest DSCR | -15.06 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.27 | 0.23 | 0.20 | 0.17 | 0.14 | 0.12 | 0.10 |
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 | 1.19 | 0.13 | 0.09 | 1.10 |
| 2 | 1.10 | 0.11 | 0.18 | 0.92 |
| 3 | 0.92 | 0.09 | 0.18 | 0.73 |
| 4 | 0.73 | 0.07 | 0.18 | 0.55 |
| 5 | 0.55 | 0.05 | 0.18 | 0.37 |
| 6 | 0.37 | 0.03 | 0.18 | 0.18 |
| 7 | 0.18 | 0.01 | 0.18 | 0.00 |
17 Licences and registrations
- Udyam registration
- Trade licence / Shop and Establishment registration
- Fire and building safety clearance from the local body where it applies
- FSSAI registration if the centre cooks and serves food
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
- Ganjam district (Government of Odisha) sample project profile — Creche — https://ganjam.odisha.gov.in/sites/default/files/2026-04/Sample%20Project%20Profiles.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.