Detailed Project Report
Extension Board Manufacturing
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹16.46 L
- Term loan from bank
- ₹10.70 L
- Promoter’s contribution
- ₹1.65 L
- Subsidy
- ₹4.12 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.90 L
- Average DSCR
- -1.55
- 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
Make multi-socket extension boards with moulded bodies, power cords and brass contacts.
| Main product or service | Extension Board Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Offices and shops
- Electrical shops and distributors
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Injection moulding machine | 1 | 11,00,000 | 11,00,000 |
| Wire cutting and stripping machine | 1 | 2,00,000 | 2,00,000 |
| Laser marking machine | 1 | 2,40,000 | 2,40,000 |
| Soldering machine | 1 | 8,000 | 8,000 |
| Testing equipment (× 1 lot) | 1 | 20,000 | 20,000 |
| Total | 15,68,000 |
Pre-filled from: PMEGP sample project report — Extension Board (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Plastic granules — for the body
- Cables and wires
- Electronic parts (circuit board, transformer, resistors, USB connectors)
- Brass contacts, terminals and busbars
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.68 |
| Contingency | 0.78 |
| Total fixed capital | 16.46 |
| Working capital margin | 0.00 |
| Total project cost | 16.46 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.65 | 10.0 |
| Subsidy | 4.12 | 25.0 |
| Term loan from bank | 10.70 | 65.0 |
| Total | 16.46 | 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 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 | 0.33 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 | 3.29 |
| Operating profit (EBITDA) | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 | -3.29 |
| Depreciation | 2.47 | 2.10 | 1.78 | 1.52 | 1.29 | 1.10 | 0.93 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.16 | 1.00 | 0.82 | 0.64 | 0.46 | 0.28 | 0.10 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.92 | -6.39 | -5.90 | -5.45 | -5.04 | -4.67 | -4.32 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.92 | -6.39 | -5.90 | -5.45 | -5.04 | -4.67 | -4.32 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.92 | -6.39 | -5.90 | -5.45 | -5.04 | -4.67 | -4.32 |
| Depreciation | 2.47 | 2.10 | 1.78 | 1.52 | 1.29 | 1.10 | 0.93 |
| Cash accruals (PAT + depreciation) | -4.45 | -4.30 | -4.11 | -3.93 | -3.75 | -3.57 | -3.39 |
| Term loan repaid | 0.82 | 1.65 | 1.65 | 1.65 | 1.65 | 1.65 | 1.65 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.27 | -5.94 | -5.76 | -5.58 | -5.40 | -5.22 | -5.04 |
| Cash and bank | -5.27 | -11.21 | -16.98 | -22.55 | -27.95 | -33.17 | -38.21 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.76 | 5.76 | 5.76 | 5.76 | 5.76 | 5.76 | 5.76 |
| Reserves and surplus | -6.92 | -13.31 | -19.21 | -24.66 | -29.70 | -34.37 | -38.69 |
| Term loan outstanding | 9.88 | 8.23 | 6.59 | 4.94 | 3.29 | 1.65 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.72 | 0.68 | -6.86 | -13.96 | -20.65 | -26.96 | -32.93 |
| Net fixed assets | 13.99 | 11.90 | 10.11 | 8.59 | 7.31 | 6.21 | 5.28 |
| 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 | -5.27 | -11.21 | -16.98 | -22.55 | -27.95 | -33.17 | -38.21 |
| Total assets | 8.72 | 0.68 | -6.86 | -13.96 | -20.65 | -26.96 | -32.93 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.66 | -1.24 | -1.33 | -1.44 | -1.56 | -1.71 | -1.89 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.55 |
|---|---|
| Lowest DSCR | -1.89 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.47 | 2.10 | 1.78 | 1.52 | 1.29 | 1.10 | 0.93 |
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 | 10.70 | 1.16 | 0.82 | 9.88 |
| 2 | 9.88 | 1.00 | 1.65 | 8.23 |
| 3 | 8.23 | 0.82 | 1.65 | 6.59 |
| 4 | 6.59 | 0.64 | 1.65 | 4.94 |
| 5 | 4.94 | 0.46 | 1.65 | 3.29 |
| 6 | 3.29 | 0.28 | 1.65 | 1.65 |
| 7 | 1.65 | 0.10 | 1.65 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- BIS certification if a Quality Control Order covers the product (check the BIS list)
- Trademark for your brand name (optional)
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
- PMEGP sample project report — Extension Board (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Extension_Board_%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.