Detailed Project Report
Furniture Shop (Retail Showroom)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.50 L
- Term loan from bank
- ₹10.35 L
- Promoter’s contribution
- ₹1.15 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.21 L
- Average DSCR
- -1.54
- 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
Retail sofas, dining sets, beds and accent furniture from a well-lit showroom.
| Main product or service | Furniture Shop (Retail Showroom) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households furnishing new or renovated homes
- Newly married couples
- Hotels, homestays and offices
- Showroom sales
- Home delivery and installation
- Orders through interior designers and builders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Display shelves and wall units (× 10) | 1 | 1,50,000 | 1,50,000 |
| Display tables (coffee and side tables) (× 10) | 1 | 1,00,000 | 1,00,000 |
| Display cabinets (× 5) | 1 | 25,000 | 25,000 |
| Storefront windows (× 8) | 1 | 1,20,000 | 1,20,000 |
| Sales counter | 1 | 25,000 | 25,000 |
| Mirrors | 1 | 75,000 | 75,000 |
| Lighting (× 20) | 1 | 6,00,000 | 6,00,000 |
| Total | 10,95,000 |
Pre-filled from: Uttarakhand DUY project profile — Furniture Shop. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Ready furniture — sofas, dining sets, beds, cupboards, tables, accent chairs — bought from furniture makers and wholesalers
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 10.95 |
| Contingency | 0.55 |
| Total fixed capital | 11.50 |
| Working capital margin | 0.00 |
| Total project cost | 11.50 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.15 | 10.0 |
| Term loan from bank | 10.35 | 90.0 |
| Total | 11.50 | 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 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 | 3.17 |
| Operating profit (EBITDA) | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 | -3.17 |
| Depreciation | 1.72 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.12 | 0.97 | 0.80 | 0.62 | 0.45 | 0.27 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.01 | -5.60 | -5.21 | -4.85 | -4.51 | -4.20 | -3.91 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.01 | -5.60 | -5.21 | -4.85 | -4.51 | -4.20 | -3.91 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.01 | -5.60 | -5.21 | -4.85 | -4.51 | -4.20 | -3.91 |
| Depreciation | 1.72 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
| Cash accruals (PAT + depreciation) | -4.29 | -4.14 | -3.96 | -3.79 | -3.61 | -3.44 | -3.26 |
| Term loan repaid | 0.80 | 1.59 | 1.59 | 1.59 | 1.59 | 1.59 | 1.59 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.08 | -5.73 | -5.55 | -5.38 | -5.20 | -5.03 | -4.85 |
| Cash and bank | -5.08 | -10.81 | -16.37 | -21.75 | -26.95 | -31.98 | -36.84 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 |
| Reserves and surplus | -6.01 | -11.62 | -16.82 | -21.67 | -26.18 | -30.39 | -34.30 |
| Term loan outstanding | 9.55 | 7.96 | 6.37 | 4.78 | 3.18 | 1.59 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.69 | -2.51 | -9.31 | -15.75 | -21.85 | -27.65 | -33.15 |
| Net fixed assets | 9.77 | 8.31 | 7.06 | 6.00 | 5.10 | 4.34 | 3.69 |
| 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 | -5.08 | -10.81 | -16.37 | -21.75 | -26.95 | -31.98 | -36.84 |
| Total assets | 4.69 | -2.51 | -9.31 | -15.75 | -21.85 | -27.65 | -33.15 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.65 | -1.24 | -1.33 | -1.43 | -1.55 | -1.70 | -1.88 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.54 |
|---|---|
| Lowest DSCR | -1.88 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.72 | 1.47 | 1.25 | 1.06 | 0.90 | 0.77 | 0.65 |
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 | 10.35 | 1.12 | 0.80 | 9.55 |
| 2 | 9.55 | 0.97 | 1.59 | 7.96 |
| 3 | 7.96 | 0.80 | 1.59 | 6.37 |
| 4 | 6.37 | 0.62 | 1.59 | 4.78 |
| 5 | 4.78 | 0.45 | 1.59 | 3.18 |
| 6 | 3.18 | 0.27 | 1.59 | 1.59 |
| 7 | 1.59 | 0.09 | 1.59 | 0.00 |
17 Licences and registrations
- Shop and establishment licence
- Fire safety certificate from the local fire department
- GST registration
- Trade licence from the municipal body
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Uttarakhand DUY project profile — Furniture Shop — https://duy-heduk.org/downloads/project-profiles/furniture-shop.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.