Detailed Project Report
Electronic Fan Regulator & Light Dimmer Assembly
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹0.32 L
- Term loan from bank
- ₹0.20 L
- Promoter’s contribution
- ₹0.03 L
- Subsidy
- ₹0.08 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-2.94 L
- Average DSCR
- -70.97
- 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 step-less electronic fan regulators and light dimmers that waste less power than old resistor types.
| Main product or service | Electronic Fan Regulator & Light Dimmer Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households and offices
- Electricians and building contractors
- Electrical shops and wholesalers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| 10 MHz oscilloscope | 1 | 0 | 0 |
| Multimeters (× 1 set) | 1 | 0 | 0 |
| ¼-inch drilling machine | 1 | 0 | 0 |
| Manual coil winding machine | 1 | 0 | 0 |
| Hand tools, jigs, fixtures, office equipment and furniture (× 1 lot) | 1 | 30,000 | 30,000 |
| Total | 30,000 |
Pre-filled from: KVIC Project Profile — Electronic Fan Regulator & Light Dimmers (PMEGP). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Diacs, triacs, potentiometers, capacitors, coils, PCBs and casings — raw material ₹3.00 lakh a year at full capacity
- Labels and packing — ₹48,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 0.30 |
| Contingency | 0.02 |
| Total fixed capital | 0.32 |
| Working capital margin | 0.00 |
| Total project cost | 0.32 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.03 | 10.0 |
| Subsidy | 0.08 | 25.0 |
| Term loan from bank | 0.20 | 65.0 |
| Total | 0.32 | 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 | 0.03 | 0.03 | 0.02 | 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 | 0.02 | 0.02 | 0.02 | 0.01 | 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 | -2.96 | -2.95 | -2.94 | -2.93 | -2.92 | -2.91 | -2.91 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -2.96 | -2.95 | -2.94 | -2.93 | -2.92 | -2.91 | -2.91 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -2.96 | -2.95 | -2.94 | -2.93 | -2.92 | -2.91 | -2.91 |
| Depreciation | 0.05 | 0.04 | 0.03 | 0.03 | 0.02 | 0.02 | 0.02 |
| Cash accruals (PAT + depreciation) | -2.91 | -2.91 | -2.90 | -2.90 | -2.90 | -2.89 | -2.89 |
| Term loan repaid | 0.02 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -2.93 | -2.94 | -2.94 | -2.93 | -2.93 | -2.92 | -2.92 |
| Cash and bank | -2.93 | -5.86 | -8.80 | -11.73 | -14.66 | -17.58 | -20.51 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Reserves and surplus | -2.96 | -5.90 | -8.84 | -11.77 | -14.69 | -17.61 | -20.51 |
| Term loan outstanding | 0.19 | 0.16 | 0.13 | 0.09 | 0.06 | 0.03 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.66 | -5.64 | -8.61 | -11.57 | -14.52 | -17.47 | -20.40 |
| Net fixed assets | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 | 0.12 | 0.10 |
| 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 | -2.93 | -5.86 | -8.80 | -11.73 | -14.66 | -17.58 | -20.51 |
| Total assets | -2.66 | -5.64 | -8.61 | -11.57 | -14.52 | -17.47 | -20.40 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -76.17 | -56.96 | -61.14 | -65.98 | -71.65 | -78.39 | -86.52 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -70.97 |
|---|---|
| Lowest DSCR | -86.52 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.05 | 0.04 | 0.03 | 0.03 | 0.02 | 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 | 0.20 | 0.02 | 0.02 | 0.19 |
| 2 | 0.19 | 0.02 | 0.03 | 0.16 |
| 3 | 0.16 | 0.02 | 0.03 | 0.13 |
| 4 | 0.13 | 0.01 | 0.03 | 0.09 |
| 5 | 0.09 | 0.01 | 0.03 | 0.06 |
| 6 | 0.06 | 0.01 | 0.03 | 0.03 |
| 7 | 0.03 | 0.00 | 0.03 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- BIS certification if a Quality Control Order covers the product (check the BIS list)
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
- KVIC Project Profile — Electronic Fan Regulator & Light Dimmers (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/ELECTRONIC_FAN_REGULATOR_%26_LIGHT_DIMMERS_%28_RURAL_ENGG._AND_BIO-TECH_INDUSTRY_%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.