Detailed Project Report
Fluorescent Tube Starter Assembly
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹0.40 L
- Term loan from bank
- ₹0.26 L
- Promoter’s contribution
- ₹0.04 L
- Subsidy
- ₹0.10 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-2.95 L
- Average DSCR
- -55.35
- 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 glow starters for tube lights from bought-in glow lamps, condensers, brass contacts and cans.
| Main product or service | Fluorescent Tube Starter Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households and offices replacing starters
- Electricians
- Electrical retail shops
- Electrical wholesalers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Hand press No. 4 (× 2) | 1 | 10,000 | 10,000 |
| Bench drilling machine | 1 | 7,000 | 7,000 |
| Double-ended grinder | 1 | 4,500 | 4,500 |
| Hand riveting machine | 1 | 2,000 | 2,000 |
| HV tester 0–5 kV | 1 | 8,000 | 8,000 |
| Test bench with voltmeter, ammeter; multimeter; misc. (× 1 lot) | 1 | 7,000 | 7,000 |
| Total | 38,500 |
Pre-filled from: DC-MSME project profile — Starters for Fluorescent Tubes; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Glow lamps — 10,000 a month at ₹0.50 = ₹5,000
- Condensers — 10,000 a month at ₹0.50 = ₹5,000
- Aluminium or plastic cans — ₹5,000 a month
- Brass contact sets — 10,000 a month at ₹0.20 = ₹2,000
- Hylem sheet 1/16" and misc. items — ₹4,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 0.39 |
| Contingency | 0.02 |
| Total fixed capital | 0.40 |
| Working capital margin | 0.00 |
| Total project cost | 0.40 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.04 | 10.0 |
| Subsidy | 0.10 | 25.0 |
| Term loan from bank | 0.26 | 65.0 |
| Total | 0.40 | 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 | 0.06 | 0.05 | 0.04 | 0.04 | 0.03 | 0.03 | 0.02 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.03 | 0.02 | 0.02 | 0.02 | 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 | -2.98 | -2.97 | -2.95 | -2.94 | -2.93 | -2.92 | -2.92 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -2.98 | -2.97 | -2.95 | -2.94 | -2.93 | -2.92 | -2.92 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -2.98 | -2.97 | -2.95 | -2.94 | -2.93 | -2.92 | -2.92 |
| Depreciation | 0.06 | 0.05 | 0.04 | 0.04 | 0.03 | 0.03 | 0.02 |
| Cash accruals (PAT + depreciation) | -2.92 | -2.91 | -2.91 | -2.91 | -2.90 | -2.90 | -2.89 |
| Term loan repaid | 0.02 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -2.94 | -2.96 | -2.95 | -2.95 | -2.94 | -2.94 | -2.93 |
| Cash and bank | -2.94 | -5.89 | -8.84 | -11.79 | -14.73 | -17.67 | -20.60 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Reserves and surplus | -2.98 | -5.95 | -8.90 | -11.84 | -14.78 | -17.70 | -20.61 |
| Term loan outstanding | 0.24 | 0.20 | 0.16 | 0.12 | 0.08 | 0.04 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.60 | -5.60 | -8.60 | -11.58 | -14.55 | -17.52 | -20.47 |
| Net fixed assets | 0.34 | 0.29 | 0.25 | 0.21 | 0.18 | 0.15 | 0.13 |
| 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 | -2.94 | -5.89 | -8.84 | -11.79 | -14.73 | -17.67 | -20.60 |
| Total assets | -2.60 | -5.60 | -8.60 | -11.58 | -14.55 | -17.52 | -20.47 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -59.40 | -44.42 | -47.68 | -51.45 | -55.87 | -61.13 | -67.47 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -55.35 |
|---|---|
| Lowest DSCR | -67.47 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.06 | 0.05 | 0.04 | 0.04 | 0.03 | 0.03 | 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 | 0.26 | 0.03 | 0.02 | 0.24 |
| 2 | 0.24 | 0.02 | 0.04 | 0.20 |
| 3 | 0.20 | 0.02 | 0.04 | 0.16 |
| 4 | 0.16 | 0.02 | 0.04 | 0.12 |
| 5 | 0.12 | 0.01 | 0.04 | 0.08 |
| 6 | 0.08 | 0.01 | 0.04 | 0.04 |
| 7 | 0.04 | 0.00 | 0.04 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST (above the threshold)
- Trade licence from the local body
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Prime Minister's Employment Generation Programme (PMEGP)
- Mukhyamantri Yuva Udyami Vikas Abhiyan (CM-YUVA)
19 Sources
- DC-MSME project profile — Starters for Fluorescent Tubes — https://www.dcmsme.gov.in/publications/pmryprof/electrical/ch24.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.