Detailed Project Report
Electronic Industrial Timer Assembly
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.18 L
- Term loan from bank
- ₹0.77 L
- Promoter’s contribution
- ₹0.12 L
- Subsidy
- ₹0.30 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.10 L
- Average DSCR
- -19.07
- 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 crystal-controlled digital timers with thumbwheel setting and relay output that switch factory machines on and off at set intervals.
| Main product or service | Electronic Industrial Timer Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Plastic processors
- Pharmaceutical and petrochemical plants
- Steel plants and power stations
- Machine builders
- Direct supply to machine makers
- Industrial electrical and automation dealers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Oscilloscope, 20 MHz | 1 | 20,000 | 20,000 |
| IC tester | 1 | 20,000 | 20,000 |
| Digital LCR meter | 1 | 15,000 | 15,000 |
| Transistor tester | 1 | 15,000 | 15,000 |
| Power supply, 0–30 V 2 A (× 4) | 1 | 12,000 | 12,000 |
| Counter, 1 MHz | 1 | 10,000 | 10,000 |
| Portable grinder | 1 | 7,000 | 7,000 |
| Bench drilling machine, ½" | 1 | 5,000 | 5,000 |
| Digital multimeter, 3½ digit | 1 | 3,500 | 3,500 |
| Tools, fixtures, jigs, soldering irons (× 1 lot) | 1 | 5,000 | 5,000 |
| Total | 1,12,500 |
Pre-filled from: DC-MSME project profile — Electronic Industrial Timers; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Thumbwheel switches (3 per timer, imported) — ₹180 a timer = ₹45,000 a month
- Integrated circuits (5 per timer, imported) — ₹100 a timer = ₹25,000 a month
- Casing and mechanical hardware — ₹90 a timer = ₹22,500 a month
- Transformer and relay — ₹75 a timer = ₹18,750 a month
- LED displays (3 per timer, imported) — ₹60 a timer = ₹15,000 a month
- Resistors, capacitors, PCBs, connectors, sockets, packing — ₹90 a timer = ₹22,500 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.13 |
| Contingency | 0.06 |
| Total fixed capital | 1.18 |
| Working capital margin | 0.00 |
| Total project cost | 1.18 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.12 | 10.0 |
| Subsidy | 0.30 | 25.0 |
| Term loan from bank | 0.77 | 65.0 |
| Total | 1.18 | 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 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Operating profit (EBITDA) | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 |
| Depreciation | 0.18 | 0.15 | 0.13 | 0.11 | 0.09 | 0.08 | 0.07 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.08 | 0.07 | 0.06 | 0.05 | 0.03 | 0.02 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.17 | -3.13 | -3.10 | -3.06 | -3.04 | -3.01 | -2.98 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.17 | -3.13 | -3.10 | -3.06 | -3.04 | -3.01 | -2.98 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.17 | -3.13 | -3.10 | -3.06 | -3.04 | -3.01 | -2.98 |
| Depreciation | 0.18 | 0.15 | 0.13 | 0.11 | 0.09 | 0.08 | 0.07 |
| Cash accruals (PAT + depreciation) | -2.99 | -2.98 | -2.97 | -2.96 | -2.94 | -2.93 | -2.92 |
| Term loan repaid | 0.06 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.05 | -3.10 | -3.09 | -3.07 | -3.06 | -3.05 | -3.03 |
| Cash and bank | -3.05 | -6.15 | -9.24 | -12.31 | -15.37 | -18.42 | -21.45 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 |
| Reserves and surplus | -3.17 | -6.30 | -9.40 | -12.46 | -15.50 | -18.51 | -21.49 |
| Term loan outstanding | 0.71 | 0.59 | 0.47 | 0.35 | 0.24 | 0.12 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.05 | -5.30 | -8.51 | -11.70 | -14.85 | -17.97 | -21.08 |
| Net fixed assets | 1.00 | 0.85 | 0.73 | 0.62 | 0.52 | 0.45 | 0.38 |
| 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 | -3.05 | -6.15 | -9.24 | -12.31 | -15.37 | -18.42 | -21.45 |
| Total assets | -2.05 | -5.30 | -8.51 | -11.70 | -14.85 | -17.97 | -21.08 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -20.47 | -15.30 | -16.43 | -17.73 | -19.25 | -21.06 | -23.25 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -19.07 |
|---|---|
| Lowest DSCR | -23.25 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.18 | 0.15 | 0.13 | 0.11 | 0.09 | 0.08 | 0.07 |
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 | 0.77 | 0.08 | 0.06 | 0.71 |
| 2 | 0.71 | 0.07 | 0.12 | 0.59 |
| 3 | 0.59 | 0.06 | 0.12 | 0.47 |
| 4 | 0.47 | 0.05 | 0.12 | 0.35 |
| 5 | 0.35 | 0.03 | 0.12 | 0.24 |
| 6 | 0.24 | 0.02 | 0.12 | 0.12 |
| 7 | 0.12 | 0.01 | 0.12 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Trade licence from the local body
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 — Electronic Industrial Timers — https://www.dcmsme.gov.in/publications/pmryprof/it/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.