Detailed Project Report
Electric Toaster Manufacturing
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹23.36 L
- Term loan from bank
- ₹15.18 L
- Promoter’s contribution
- ₹2.34 L
- Subsidy
- ₹5.84 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.16 L
- Average DSCR
- -1.15
- 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
Make pop-up bread toasters from aluminium sheet, plastic casings and heating elements.
| Main product or service | Electric Toaster Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Cafés, hotels and quick-service restaurants
- Appliance dealers and distributors
- Retail shops
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Shearing machine | 1 | 3,34,500 | 3,34,500 |
| Punch press | 1 | 1,62,750 | 1,62,750 |
| Bending machine | 1 | 3,42,500 | 3,42,500 |
| Hand drilling machine | 1 | 2,100 | 2,100 |
| Injection moulding machine (200 g) | 1 | 12,50,000 | 12,50,000 |
| Welding machine | 1 | 12,500 | 12,500 |
| Stud welding machine | 1 | 70,000 | 70,000 |
| Other equipment and hand tools (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 22,24,350 |
Pre-filled from: PMEGP sample project report — Electric Toaster (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Aluminium sheets — 36,000 kg a year at ₹185 per kg (at full capacity)
- PVC pellets — 6,000 kg at ₹45
- Mica heating elements — 25,000 at ₹50
- Thermostats — 25,000 at ₹75
- Pop-up toaster circuit boards — 25,000 at ₹150
- Electric cords and Bakelite handles — 25,000 each at ₹25 and ₹50
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 22.24 |
| Contingency | 1.11 |
| Total fixed capital | 23.36 |
| Working capital margin | 0.00 |
| Total project cost | 23.36 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.34 | 10.0 |
| Subsidy | 5.84 | 25.0 |
| Term loan from bank | 15.18 | 65.0 |
| Total | 23.36 | 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 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 |
| Insurance | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Total cost of operations | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 |
| Operating profit (EBITDA) | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 |
| Depreciation | 3.50 | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.64 | 1.42 | 1.17 | 0.91 | 0.65 | 0.40 | 0.14 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.61 | -7.87 | -7.16 | -6.53 | -5.95 | -5.41 | -4.92 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.61 | -7.87 | -7.16 | -6.53 | -5.95 | -5.41 | -4.92 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.61 | -7.87 | -7.16 | -6.53 | -5.95 | -5.41 | -4.92 |
| Depreciation | 3.50 | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
| Cash accruals (PAT + depreciation) | -5.11 | -4.89 | -4.63 | -4.37 | -4.12 | -3.86 | -3.60 |
| Term loan repaid | 1.17 | 2.34 | 2.34 | 2.34 | 2.34 | 2.34 | 2.34 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.27 | -7.22 | -6.97 | -6.71 | -6.45 | -6.20 | -5.94 |
| Cash and bank | -6.27 | -13.50 | -20.46 | -27.17 | -33.63 | -39.82 | -45.76 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 8.17 | 8.17 | 8.17 | 8.17 | 8.17 | 8.17 | 8.17 |
| Reserves and surplus | -8.61 | -16.48 | -23.64 | -30.16 | -36.11 | -41.52 | -46.45 |
| Term loan outstanding | 14.01 | 11.68 | 9.34 | 7.01 | 4.67 | 2.34 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 13.58 | 3.38 | -6.12 | -14.98 | -23.26 | -31.01 | -38.27 |
| Net fixed assets | 19.85 | 16.87 | 14.34 | 12.19 | 10.36 | 8.81 | 7.49 |
| 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 | -6.27 | -13.50 | -20.46 | -27.17 | -33.63 | -39.82 | -45.76 |
| Total assets | 13.58 | 3.38 | -6.12 | -14.98 | -23.26 | -31.01 | -38.27 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.23 | -0.92 | -0.99 | -1.07 | -1.16 | -1.27 | -1.40 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.15 |
|---|---|
| Lowest DSCR | -1.40 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.50 | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
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 | 15.18 | 1.64 | 1.17 | 14.01 |
| 2 | 14.01 | 1.42 | 2.34 | 11.68 |
| 3 | 11.68 | 1.17 | 2.34 | 9.34 |
| 4 | 9.34 | 0.91 | 2.34 | 7.01 |
| 5 | 7.01 | 0.65 | 2.34 | 4.67 |
| 6 | 4.67 | 0.40 | 2.34 | 2.34 |
| 7 | 2.34 | 0.14 | 2.34 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- NOC from the State Pollution Control Board (listed in the report)
- BIS certification if a Quality Control Order covers the product (check the BIS list)
- Trademark for your brand name (optional)
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
- PMEGP sample project report — Electric Toaster (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Electric_Toaster_%28_Samadhan_Projects_%29.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.