Detailed Project Report
Electrical Distribution Boards (LT)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.94 L
- Term loan from bank
- ₹1.26 L
- Promoter’s contribution
- ₹0.19 L
- Subsidy
- ₹0.49 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.24 L
- Average DSCR
- -11.67
- 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
Fabricate sheet-metal boxes and fit bus bars, MCBs, fuses and relays to make low-voltage distribution boards for buildings.
| Main product or service | Electrical Distribution Boards (LT) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Builders and electrical contractors
- Factories and workshops
- Offices, shops and institutions
- Direct orders from contractors
- Electrical trade shops
- Tenders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Sheet bending machine (× 2) | 1 | 36,000 | 36,000 |
| Guillotine shearing machine, 1200 mm (× 2) | 1 | 30,000 | 30,000 |
| Vice (× 3) | 1 | 18,000 | 18,000 |
| Arc welding transformer with accessories | 1 | 12,000 | 12,000 |
| Air compressor with spray-paint equipment | 1 | 12,000 | 12,000 |
| Bench drill, portable grinder, gun drill, gas welding set, 2 bench grinders, hand shear, fly press, hand coil winder (× 1 lot) | 1 | 39,500 | 39,500 |
| Hand tools and measuring instruments (× 1 lot) | 1 | 10,000 | 10,000 |
| Testing: HV tester 5 kV, megger, multimeters, voltmeter, ammeter, loading rheostats, LCR bridge (× 1 lot) | 1 | 27,500 | 27,500 |
| Total | 1,85,000 |
Pre-filled from: DC-MSME project profile — Distribution Board; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Instruments and accessories — 50 sets a month at ₹5,000 = ₹2.50 L
- MS sheet — 3.5 t a month at ₹20,000/t = ₹70,000
- MS angles, flats, channels — 1.5 t a month = ₹22,363
- Terminal strips, bus-bar strips, fuse units, MCBs, cut-outs, relays — ₹50,000 a month
- Hardware, welding rods, paint, wiring and insulating material — ₹30,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.85 |
| Contingency | 0.09 |
| Total fixed capital | 1.94 |
| Working capital margin | 0.00 |
| Total project cost | 1.94 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.19 | 10.0 |
| Subsidy | 0.49 | 25.0 |
| Term loan from bank | 1.26 | 65.0 |
| Total | 1.94 | 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 | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.14 | 0.12 | 0.10 | 0.08 | 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 | -3.36 | -3.29 | -3.24 | -3.18 | -3.13 | -3.09 | -3.05 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.36 | -3.29 | -3.24 | -3.18 | -3.13 | -3.09 | -3.05 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.36 | -3.29 | -3.24 | -3.18 | -3.13 | -3.09 | -3.05 |
| Depreciation | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 |
| Cash accruals (PAT + depreciation) | -3.07 | -3.05 | -3.03 | -3.00 | -2.98 | -2.96 | -2.94 |
| Term loan repaid | 0.10 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.16 | -3.24 | -3.22 | -3.20 | -3.18 | -3.16 | -3.13 |
| Cash and bank | -3.16 | -6.40 | -9.62 | -12.82 | -16.00 | -19.15 | -22.29 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.68 | 0.68 | 0.68 | 0.68 | 0.68 | 0.68 | 0.68 |
| Reserves and surplus | -3.36 | -6.65 | -9.89 | -13.07 | -16.21 | -19.30 | -22.35 |
| Term loan outstanding | 1.17 | 0.97 | 0.78 | 0.58 | 0.39 | 0.19 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.51 | -5.00 | -8.43 | -11.81 | -15.14 | -18.42 | -21.67 |
| Net fixed assets | 1.65 | 1.40 | 1.19 | 1.01 | 0.86 | 0.73 | 0.62 |
| 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 | -3.16 | -6.40 | -9.62 | -12.82 | -16.00 | -19.15 | -22.29 |
| Total assets | -1.51 | -5.00 | -8.43 | -11.81 | -15.14 | -18.42 | -21.67 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -12.53 | -9.37 | -10.05 | -10.85 | -11.78 | -12.89 | -14.23 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -11.67 |
|---|---|
| Lowest DSCR | -14.23 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 |
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 | 1.26 | 0.14 | 0.10 | 1.17 |
| 2 | 1.17 | 0.12 | 0.19 | 0.97 |
| 3 | 0.97 | 0.10 | 0.19 | 0.78 |
| 4 | 0.78 | 0.08 | 0.19 | 0.58 |
| 5 | 0.58 | 0.05 | 0.19 | 0.39 |
| 6 | 0.39 | 0.03 | 0.19 | 0.19 |
| 7 | 0.19 | 0.01 | 0.19 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Trade licence from the local body
- State Pollution Control Board consent (welding and painting)
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)
- Stand-Up India
19 Sources
- DC-MSME project profile — Distribution Board — https://www.dcmsme.gov.in/publications/pmryprof/electrical/ch8.pdf
- DGFT — ITC(HS) classification of export and import items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
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.