Detailed Project Report
E-commerce Reselling / Marketplace Selling
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹0.35 L
- Term loan from bank
- ₹0.31 L
- Promoter’s contribution
- ₹0.03 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-2.95 L
- Average DSCR
- -46.63
- 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
Sell on Meesho, Amazon and Flipkart — an online shop with little capital.
| Main product or service | E-commerce Reselling / Marketplace Selling |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Online shoppers across India
- Organic food stores, eco-resorts and fair-trade outlets (bulk buyers for niche products)
- Marketplaces: Amazon, Meesho
- Your own Shopify store
- Meta ads and Google ads
- Instagram and influencer posts
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Computers and laptops (× 5) | 1 | 0 | 0 |
| Server / cloud hosting | 1 | 0 | 0 |
| Packaging (sealing and labelling) machines (× 2) | 1 | 0 | 0 |
| Barcode printers and scanners (× 2) | 1 | 0 | 0 |
| Photography equipment (× 2) | 1 | 0 | 0 |
| Delivery van (optional) | 1 | 0 | 0 |
| Shopify Basic store (annual) | 1 | 17,988 | 17,988 |
| Theme and apps | 1 | 15,000 | 15,000 |
| Total | 32,988 |
Pre-filled from: Codingclave – How to Start an Ecommerce Business in India 2026 (Real Costs); Devbhoomi Udyamita Yojana (Govt of Uttarakhand, Higher Education Dept) – Project Profile: E-commerce Platform for Specialized Pahadi Products. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Stock bought from manufacturers or wholesale hubs — e.g. Tirupur (apparel), Surat (textiles), Noida/Bhiwadi (electronics), Mumbai (cosmetics), Karol Bagh, Delhi (fashion accessories); start with 50–200 units
- Custom boxes and inserts — ₹20,000–60,000; minimum order 500–1,000 units
- No stock in the dropshipping model — the supplier ships directly to the buyer
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 0.33 |
| Contingency | 0.02 |
| Total fixed capital | 0.35 |
| Working capital margin | 0.00 |
| Total project cost | 0.35 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.03 | 10.0 |
| Term loan from bank | 0.31 | 90.0 |
| Total | 0.35 | 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 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Insurance | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total cost of operations | 2.89 | 2.89 | 2.89 | 2.89 | 2.89 | 2.89 | 2.89 |
| Operating profit (EBITDA) | -2.89 | -2.89 | -2.89 | -2.89 | -2.89 | -2.89 | -2.89 |
| Depreciation | 0.05 | 0.04 | 0.04 | 0.03 | 0.03 | 0.02 | 0.02 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.03 | 0.03 | 0.02 | 0.02 | 0.01 | 0.01 | 0.00 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -2.97 | -2.96 | -2.95 | -2.94 | -2.93 | -2.92 | -2.91 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -2.97 | -2.96 | -2.95 | -2.94 | -2.93 | -2.92 | -2.91 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -2.97 | -2.96 | -2.95 | -2.94 | -2.93 | -2.92 | -2.91 |
| Depreciation | 0.05 | 0.04 | 0.04 | 0.03 | 0.03 | 0.02 | 0.02 |
| Cash accruals (PAT + depreciation) | -2.92 | -2.92 | -2.91 | -2.91 | -2.90 | -2.90 | -2.89 |
| Term loan repaid | 0.02 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -2.95 | -2.97 | -2.96 | -2.96 | -2.95 | -2.94 | -2.94 |
| Cash and bank | -2.95 | -5.91 | -8.87 | -11.83 | -14.78 | -17.72 | -20.66 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Reserves and surplus | -2.97 | -5.94 | -8.89 | -11.83 | -14.76 | -17.67 | -20.59 |
| Term loan outstanding | 0.29 | 0.24 | 0.19 | 0.14 | 0.10 | 0.05 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.65 | -5.66 | -8.66 | -11.65 | -14.62 | -17.59 | -20.55 |
| Net fixed assets | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 |
| 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 | -2.95 | -5.91 | -8.87 | -11.83 | -14.78 | -17.72 | -20.66 |
| Total assets | -2.65 | -5.66 | -8.66 | -11.65 | -14.62 | -17.59 | -20.55 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -50.05 | -37.42 | -40.17 | -43.34 | -47.07 | -51.50 | -56.84 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -46.63 |
|---|---|
| Lowest DSCR | -56.84 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.05 | 0.04 | 0.04 | 0.03 | 0.03 | 0.02 | 0.02 |
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 | 0.31 | 0.03 | 0.02 | 0.29 |
| 2 | 0.29 | 0.03 | 0.05 | 0.24 |
| 3 | 0.24 | 0.02 | 0.05 | 0.19 |
| 4 | 0.19 | 0.02 | 0.05 | 0.14 |
| 5 | 0.14 | 0.01 | 0.05 | 0.10 |
| 6 | 0.10 | 0.01 | 0.05 | 0.05 |
| 7 | 0.05 | 0.00 | 0.05 | 0.00 |
17 Licences and registrations
- GST (required from the day you sell on a marketplace)
- Udyam (optional)
- Product-specific licences (FSSAI etc.)
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Mukhyamantri Yuva Udyami Vikas Abhiyan (CM-YUVA)
19 Sources
- Codingclave – Ecommerce business India 2026 — https://codingclave.com/guides/how-to-start-ecommerce-business-india-2026
- Devbhoomi Udyamita Yojana (Govt of Uttarakhand, Higher Education Dept) – Project Profile: E-commerce Platform for Specialized Pahadi Products — https://duy-heduk.org/downloads/project-profiles/1.%20E-commerce%20Platform%20for%20Specialized%20Pahadi%20Products%20in%20Uttarakhand.pdf
- DGFT – Foreign Trade Policy 2023, Chapter 9: Promoting cross-border trade in the digital economy (e-commerce exports) — https://content.dgft.gov.in/Website/Chapter+9+FTP+eCommerce.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.