Detailed Project Report
E-Learning Portal (Online Courses)
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹3.90 L
- Term loan from bank
- ₹2.53 L
- Promoter’s contribution
- ₹0.39 L
- Subsidy
- ₹0.97 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.59 L
- Average DSCR
- -5.92
- 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
Run a website where teachers and skill trainers sell video courses, with lessons, quizzes and certificates.
| Main product or service | E-Learning Portal (Online Courses) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Students and job-seekers
- Working people upskilling
- Independent teachers and trainers who sell courses
- The portal and its mobile version
- Social media and search marketing
- Tie-ups with trainers and institutes
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Computers with hardware and software (Visual Studio, MS Office, design tools) (× 5) | 1 | 1,35,000 | 1,35,000 |
| Sub-portal and marketing material kit | 1 | 20,000 | 20,000 |
| Bulk hosting services | 1 | 20,000 | 20,000 |
| Software licences | 1 | 16,000 | 16,000 |
| Network installation | 1 | 10,000 | 10,000 |
| Office furniture (× 1 lot) | 1 | 50,000 | 50,000 |
| Computers with hardware and Windows (DUY profile) (× 4) | 1 | 1,20,000 | 1,20,000 |
| Total | 3,71,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Public E-Learning Portal; Uttarakhand DUY project profile — Public E-Learning Portal. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Computers with the latest operating system and network — the main working tool
- Design and web software (Photoshop, Illustrator, Dreamweaver, Figma and similar) — as needed
- Cloud hosting subscription (for example Amazon AWS) — to store and stream course videos
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 3.71 |
| Contingency | 0.19 |
| Total fixed capital | 3.90 |
| Working capital margin | 0.00 |
| Total project cost | 3.90 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.39 | 10.0 |
| Subsidy | 0.97 | 25.0 |
| Term loan from bank | 2.53 | 65.0 |
| Total | 3.90 | 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 | 0.58 | 0.50 | 0.42 | 0.36 | 0.31 | 0.26 | 0.22 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.27 | 0.24 | 0.19 | 0.15 | 0.11 | 0.07 | 0.02 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.84 | -3.71 | -3.59 | -3.49 | -3.39 | -3.30 | -3.22 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.84 | -3.71 | -3.59 | -3.49 | -3.39 | -3.30 | -3.22 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.84 | -3.71 | -3.59 | -3.49 | -3.39 | -3.30 | -3.22 |
| Depreciation | 0.58 | 0.50 | 0.42 | 0.36 | 0.31 | 0.26 | 0.22 |
| Cash accruals (PAT + depreciation) | -3.25 | -3.21 | -3.17 | -3.13 | -3.09 | -3.04 | -3.00 |
| Term loan repaid | 0.19 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.45 | -3.60 | -3.56 | -3.52 | -3.48 | -3.43 | -3.39 |
| Cash and bank | -3.45 | -7.05 | -10.61 | -14.13 | -17.61 | -21.04 | -24.43 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.36 | 1.36 | 1.36 | 1.36 | 1.36 | 1.36 | 1.36 |
| Reserves and surplus | -3.84 | -7.55 | -11.14 | -14.63 | -18.02 | -21.32 | -24.54 |
| Term loan outstanding | 2.34 | 1.95 | 1.56 | 1.17 | 0.78 | 0.39 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -0.14 | -4.24 | -8.22 | -12.10 | -15.88 | -19.57 | -23.18 |
| Net fixed assets | 3.31 | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 |
| 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 | -3.45 | -7.05 | -10.61 | -14.13 | -17.61 | -21.04 | -24.43 |
| Total assets | -0.14 | -4.24 | -8.22 | -12.10 | -15.88 | -19.57 | -23.18 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -6.35 | -4.75 | -5.10 | -5.50 | -5.97 | -6.53 | -7.21 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -5.92 |
|---|---|
| Lowest DSCR | -7.21 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.58 | 0.50 | 0.42 | 0.36 | 0.31 | 0.26 | 0.22 |
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 | 2.53 | 0.27 | 0.19 | 2.34 |
| 2 | 2.34 | 0.24 | 0.39 | 1.95 |
| 3 | 1.95 | 0.19 | 0.39 | 1.56 |
| 4 | 1.56 | 0.15 | 0.39 | 1.17 |
| 5 | 1.17 | 0.11 | 0.39 | 0.78 |
| 6 | 0.78 | 0.07 | 0.39 | 0.39 |
| 7 | 0.39 | 0.02 | 0.39 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Shops & Establishment registration
- Payment-gateway merchant KYC
- Compliance with the Digital Personal Data Protection Act, 2023 for learner data
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Mukhyamantri Yuva Udyami Vikas Abhiyan (CM-YUVA)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- SIDBI Stand-Up Mitra project profile — Public E-Learning Portal — https://www.standupmitra.in/Default/ViewFile/?id=1521225053602_Public%20E-Learning%20Portal.docx&path=ProjectProfile
- Uttarakhand DUY project profile — Public E-Learning Portal — https://duy-heduk.org/downloads/project-profiles/public_e_learning_portal.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.