Detailed Project Report
Electronic Weighing Scale Assembly
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹8.35 L
- Term loan from bank
- ₹5.43 L
- Promoter’s contribution
- ₹0.83 L
- Subsidy
- ₹2.09 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.41 L
- Average DSCR
- -2.86
- 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 electronic weighing scales from load cells, circuit boards and displays for shops and industry.
| Main product or service | Electronic Weighing Scale Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Shops, kirana stores and mandis
- Factories and warehouses
- Courier and logistics offices
- Scale dealers with service set-up
- Direct sales to industry
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Standard weights for calibration (1 g–500 g set and 1 kg–100 kg set) (× 2 sets) | 1 | 0 | 0 |
| Multimeter, soldering iron, portable and hand drills, test bench and hand tools (× 1 lot) | 1 | 60,000 | 60,000 |
| Bench drilling machine ½" | 1 | 25,000 | 25,000 |
| Digital multimeter (3½ digit) (× 3) | 1 | 90,000 | 90,000 |
| Oscilloscope (0–20 MHz) | 1 | 1,00,000 | 1,00,000 |
| IC tester / EPROM programmer | 1 | 50,000 | 50,000 |
| Digital LCR meter | 1 | 75,000 | 75,000 |
| Load cell simulator (imported) | 1 | 2,00,000 | 2,00,000 |
| Portable grinder | 1 | 25,000 | 25,000 |
| Power supply (0–30 V, 2 A) (× 2) | 1 | 20,000 | 20,000 |
| Standard brass weights (× 1 lot) | 1 | 50,000 | 50,000 |
| Analogue multimeter, UV eraser, variac (4 A) (× 1 lot) | 1 | 1,00,000 | 1,00,000 |
| Total | 7,95,000 |
Pre-filled from: KVIC Project Profile — Electronic Weighing Machine (PMEGP); KVIC Project Profile — Electronic Weighing Scales (PMEGP). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Load cells (strain gauge, imported) — ₹5,000 each in the sample report
- Fluorescent displays and ICs (imported) — ₹1,500 each
- Metal cabinets, mechanical hardware, PCBs — ₹450, ₹600 and ₹450 per scale
- Capacitors, resistors, diodes, switches, transistors, transformer, rectifier, noise filter
- Wires, cables, connectors, consumables and packing — ₹500 per scale; ₹22.62 lakh of material for 200 scales
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 7.95 |
| Contingency | 0.40 |
| Total fixed capital | 8.35 |
| Working capital margin | 0.00 |
| Total project cost | 8.35 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.83 | 10.0 |
| Subsidy | 2.09 | 25.0 |
| Term loan from bank | 5.43 | 65.0 |
| Total | 8.35 | 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 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 |
| Operating profit (EBITDA) | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 |
| Depreciation | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 | 0.56 | 0.47 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.59 | 0.51 | 0.42 | 0.33 | 0.23 | 0.14 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.93 | -4.66 | -4.41 | -4.18 | -3.98 | -3.79 | -3.61 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.93 | -4.66 | -4.41 | -4.18 | -3.98 | -3.79 | -3.61 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.93 | -4.66 | -4.41 | -4.18 | -3.98 | -3.79 | -3.61 |
| Depreciation | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 | 0.56 | 0.47 |
| Cash accruals (PAT + depreciation) | -3.68 | -3.60 | -3.51 | -3.41 | -3.32 | -3.23 | -3.14 |
| Term loan repaid | 0.42 | 0.83 | 0.83 | 0.83 | 0.83 | 0.83 | 0.83 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.09 | -4.43 | -4.34 | -4.25 | -4.16 | -4.06 | -3.97 |
| Cash and bank | -4.09 | -8.53 | -12.87 | -17.11 | -21.27 | -25.34 | -29.31 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 |
| Reserves and surplus | -4.93 | -9.59 | -14.00 | -18.18 | -22.16 | -25.94 | -29.56 |
| Term loan outstanding | 5.01 | 4.17 | 3.34 | 2.50 | 1.67 | 0.83 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.00 | -2.49 | -7.74 | -12.76 | -17.57 | -22.19 | -26.63 |
| Net fixed assets | 7.10 | 6.03 | 5.13 | 4.36 | 3.70 | 3.15 | 2.68 |
| 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 | -4.09 | -8.53 | -12.87 | -17.11 | -21.27 | -25.34 | -29.31 |
| Total assets | 3.00 | -2.49 | -7.74 | -12.76 | -17.57 | -22.19 | -26.63 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.07 | -2.30 | -2.47 | -2.66 | -2.89 | -3.16 | -3.49 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.86 |
|---|---|
| Lowest DSCR | -3.49 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 | 0.56 | 0.47 |
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 | 5.43 | 0.59 | 0.42 | 5.01 |
| 2 | 5.01 | 0.51 | 0.83 | 4.17 |
| 3 | 4.17 | 0.42 | 0.83 | 3.34 |
| 4 | 3.34 | 0.33 | 0.83 | 2.50 |
| 5 | 2.50 | 0.23 | 0.83 | 1.67 |
| 6 | 1.67 | 0.14 | 0.83 | 0.83 |
| 7 | 0.83 | 0.05 | 0.83 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Legal Metrology model approval and manufacturer's licence for weighing instruments
- 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 Weighing Machine (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/ELECTRONIC_WEIGHING_MACHINE_%28_RURAL_ENGG._AND_BIO-TECH_INDUSTRY_%29.pdf
- KVIC Project Profile — Electronic Weighing Scales (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/ELECTRONIC_WEIGHING_SCALES_%28_SERVICE_AND_TEXTILE_INDUSTRY_%29.pdf
- PMEGP sample project report — Electronic Weighing Scale (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Electronic_Weighing_Scale_%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.