Detailed Project Report
Gents Shirts and Trousers
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹26.85 L
- Term loan from bank
- ₹17.45 L
- Promoter’s contribution
- ₹2.69 L
- Subsidy
- ₹6.71 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.80 L
- Average DSCR
- -1.02
- 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
A 50-machine readymade garment unit making men's shirts and trousers for shops and wholesalers.
| Main product or service | Gents Shirts and Trousers |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Garment retailers in towns and cities
- Garment wholesalers
- Exporters and buying houses
- Wholesale markets
- Direct supply to retail shops and chains
- Export orders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Single-needle lock-stitch machine with motor (× 50) | 1 | 11,82,500 | 11,82,500 |
| 6-inch power cloth cutting machine | 1 | 50,000 | 50,000 |
| 2-needle overlock safety-stitch machine with trimmer | 1 | 50,000 | 50,000 |
| Double-needle lock-stitch machine (× 2) | 1 | 1,50,000 | 1,50,000 |
| Button-hole machine | 1 | 1,45,000 | 1,45,000 |
| Button stitching machine | 1 | 75,000 | 75,000 |
| Hot fusing press | 1 | 65,000 | 65,000 |
| Garment washing machine, 25 kg | 1 | 1,45,000 | 1,45,000 |
| Hydro extractor, 25 kg | 1 | 70,000 | 70,000 |
| Tumbler dryer, 25 kg | 1 | 1,40,000 | 1,40,000 |
| Flat-bed steam iron press with vacuum table (× 4) | 1 | 3,00,000 | 3,00,000 |
| Zig-zag embroidery machine | 1 | 45,000 | 45,000 |
| Generator set, 30 kVA | 1 | 1,00,000 | 1,00,000 |
| Wash-room trolleys (× 4) | 1 | 40,000 | 40,000 |
| Total | 25,57,500 |
Pre-filled from: PMEGP sample project report — Gents Shirts and Trousers (prepared by MSME-DI Kanpur, May 2011); World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cotton fabric for shirts — 16,500 m a month at ₹80 per m
- Blended fabric for trousers — 10,000 m a month at ₹150 per m
- Trims and embellishments — 7,500 a month at ₹15 each
- Sewing thread — 15,000 m a month, ₹1,23,750
- Packing material — 15,000 a month at ₹3 each
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 25.58 |
| Contingency | 1.28 |
| Total fixed capital | 26.85 |
| Working capital margin | 0.00 |
| Total project cost | 26.85 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.69 | 10.0 |
| Subsidy | 6.71 | 25.0 |
| Term loan from bank | 17.45 | 65.0 |
| Total | 26.85 | 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 | 0.54 | 0.54 | 0.54 | 0.54 | 0.54 | 0.54 | 0.54 |
| Insurance | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 |
| Total cost of operations | 3.55 | 3.55 | 3.55 | 3.55 | 3.55 | 3.55 | 3.55 |
| Operating profit (EBITDA) | -3.55 | -3.55 | -3.55 | -3.55 | -3.55 | -3.55 | -3.55 |
| Depreciation | 4.03 | 3.42 | 2.91 | 2.47 | 2.10 | 1.79 | 1.52 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.89 | 1.64 | 1.34 | 1.05 | 0.75 | 0.46 | 0.16 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -9.47 | -8.61 | -7.80 | -7.07 | -6.40 | -5.79 | -5.23 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -9.47 | -8.61 | -7.80 | -7.07 | -6.40 | -5.79 | -5.23 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -9.47 | -8.61 | -7.80 | -7.07 | -6.40 | -5.79 | -5.23 |
| Depreciation | 4.03 | 3.42 | 2.91 | 2.47 | 2.10 | 1.79 | 1.52 |
| Cash accruals (PAT + depreciation) | -5.44 | -5.19 | -4.89 | -4.60 | -4.30 | -4.01 | -3.71 |
| Term loan repaid | 1.34 | 2.69 | 2.69 | 2.69 | 2.69 | 2.69 | 2.69 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.78 | -7.87 | -7.58 | -7.28 | -6.99 | -6.69 | -6.40 |
| Cash and bank | -6.78 | -14.66 | -22.24 | -29.52 | -36.51 | -43.20 | -49.59 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 9.40 | 9.40 | 9.40 | 9.40 | 9.40 | 9.40 | 9.40 |
| Reserves and surplus | -9.47 | -18.08 | -25.88 | -32.96 | -39.36 | -45.15 | -50.38 |
| Term loan outstanding | 16.11 | 13.43 | 10.74 | 8.06 | 5.37 | 2.69 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 16.04 | 4.74 | -5.74 | -15.50 | -24.59 | -33.07 | -40.99 |
| Net fixed assets | 22.83 | 19.40 | 16.49 | 14.02 | 11.92 | 10.13 | 8.61 |
| 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 | -6.78 | -14.66 | -22.24 | -29.52 | -36.51 | -43.20 | -49.59 |
| Total assets | 16.04 | 4.74 | -5.74 | -15.50 | -24.59 | -33.07 | -40.99 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.10 | -0.82 | -0.88 | -0.95 | -1.03 | -1.13 | -1.25 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.02 |
|---|---|
| Lowest DSCR | -1.25 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.03 | 3.42 | 2.91 | 2.47 | 2.10 | 1.79 | 1.52 |
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 | 17.45 | 1.89 | 1.34 | 16.11 |
| 2 | 16.11 | 1.64 | 2.69 | 13.43 |
| 3 | 13.43 | 1.34 | 2.69 | 10.74 |
| 4 | 10.74 | 1.05 | 2.69 | 8.06 |
| 5 | 8.06 | 0.75 | 2.69 | 5.37 |
| 6 | 5.37 | 0.46 | 2.69 | 2.69 |
| 7 | 2.69 | 0.16 | 2.69 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Factory licence (with this many workers)
- EPF and ESI registration
- Shops/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
- PMEGP sample project report — Gents Shirts and Trousers (prepared by MSME-DI Kanpur, May 2011) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/GENT%27S_SHIRTS_%28_SERVICE_AND_TEXTILE_INDUSTRY_%29.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
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.