Detailed Project Report
Electronic Calculator Assembly (Pocket / Desktop)
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.07 L
- Term loan from bank
- ₹1.34 L
- Promoter’s contribution
- ₹0.21 L
- Subsidy
- ₹0.52 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.26 L
- Average DSCR
- -10.97
- 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
Assemble and test pocket and desktop calculators from ICs, displays, keypads and cases for offices, shops and students.
| Main product or service | Electronic Calculator Assembly (Pocket / Desktop) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Offices and banks
- Shops and departmental stores
- Students and research workers (scientific models)
- Stationery and office-supply dealers
- Bulk institutional orders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| 10 MHz oscilloscope | 1 | 0 | 0 |
| DC regulated and multi-output power supplies (× 1 lot) | 1 | 0 | 0 |
| 1 MHz sine/square signal generator | 1 | 0 | 0 |
| Digital multimeters (hand-held and table-top) (× 1 lot) | 1 | 0 | 0 |
| Variac | 1 | 0 | 0 |
| PCB assembly aids (× 1 lot) | 1 | 0 | 0 |
| Drilling machine and grinder (× 1 lot) | 1 | 0 | 0 |
| Temperature-controlled soldering stations (× 1 lot) | 1 | 0 | 0 |
| Hand tools, jigs, fixtures, office equipment and furniture (× 1 lot) | 1 | 0 | 0 |
| All equipment and pre-operative expenses (profile total) (× 1 set) | 1 | 1,97,000 | 1,97,000 |
| Total | 1,97,000 |
Pre-filled from: KVIC Project Profile — Electronic Calculators (Pocket/Desk Top) (PMEGP); World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Calculator ICs, displays, keypads, cases and power cells — raw material ₹84.00 L a year at full capacity
- Labels and packing material — ₹75,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.97 |
| Contingency | 0.10 |
| Total fixed capital | 2.07 |
| Working capital margin | 0.00 |
| Total project cost | 2.07 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.21 | 10.0 |
| Subsidy | 0.52 | 25.0 |
| Term loan from bank | 1.34 | 65.0 |
| Total | 2.07 | 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 | 0.31 | 0.26 | 0.22 | 0.19 | 0.16 | 0.14 | 0.12 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.15 | 0.13 | 0.10 | 0.08 | 0.06 | 0.04 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.39 | -3.32 | -3.26 | -3.20 | -3.15 | -3.10 | -3.06 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.39 | -3.32 | -3.26 | -3.20 | -3.15 | -3.10 | -3.06 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.39 | -3.32 | -3.26 | -3.20 | -3.15 | -3.10 | -3.06 |
| Depreciation | 0.31 | 0.26 | 0.22 | 0.19 | 0.16 | 0.14 | 0.12 |
| Cash accruals (PAT + depreciation) | -3.08 | -3.06 | -3.04 | -3.01 | -2.99 | -2.97 | -2.94 |
| Term loan repaid | 0.10 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.18 | -3.26 | -3.24 | -3.22 | -3.20 | -3.17 | -3.15 |
| Cash and bank | -3.18 | -6.45 | -9.69 | -12.91 | -16.10 | -19.28 | -22.43 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.72 | 0.72 | 0.72 | 0.72 | 0.72 | 0.72 | 0.72 |
| Reserves and surplus | -3.39 | -6.71 | -9.97 | -13.17 | -16.32 | -19.43 | -22.49 |
| Term loan outstanding | 1.24 | 1.03 | 0.83 | 0.62 | 0.41 | 0.21 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.42 | -4.95 | -8.42 | -11.83 | -15.18 | -18.50 | -21.76 |
| Net fixed assets | 1.76 | 1.49 | 1.27 | 1.08 | 0.92 | 0.78 | 0.66 |
| 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 | -3.18 | -6.45 | -9.69 | -12.91 | -16.10 | -19.28 | -22.43 |
| Total assets | -1.42 | -4.95 | -8.42 | -11.83 | -15.18 | -18.50 | -21.76 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -11.78 | -8.81 | -9.45 | -10.20 | -11.08 | -12.12 | -13.38 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -10.97 |
|---|---|
| Lowest DSCR | -13.38 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.31 | 0.26 | 0.22 | 0.19 | 0.16 | 0.14 | 0.12 |
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 | 1.34 | 0.15 | 0.10 | 1.24 |
| 2 | 1.24 | 0.13 | 0.21 | 1.03 |
| 3 | 1.03 | 0.10 | 0.21 | 0.83 |
| 4 | 0.83 | 0.08 | 0.21 | 0.62 |
| 5 | 0.62 | 0.06 | 0.21 | 0.41 |
| 6 | 0.41 | 0.04 | 0.21 | 0.21 |
| 7 | 0.21 | 0.01 | 0.21 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- BIS registration under the Compulsory Registration Scheme if the model is in the notified list
- Legal Metrology packaged commodity registration
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
- KVIC Project Profile — Electronic Calculators (Pocket/Desk Top) (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/ELCTRONIC_CALCULATORS_%28POCKET-DESK_TOP%29_%28_RURAL_ENGG._AND_BIO-TECH_INDUSTRY_%29.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
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.