Detailed Project Report
Girls' Tops and Skirts (Garment Factory)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹9.77 L
- Term loan from bank
- ₹8.79 L
- Promoter’s contribution
- ₹0.98 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.86 L
- Average DSCR
- -1.79
- 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 stitching factory that cuts, sews, washes and presses cotton tops and skirts for girls and sells them to garment shops.
| Main product or service | Girls' Tops and Skirts (Garment Factory) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Readymade garment showrooms and shops
- Garment wholesalers
- Buyers who place orders to their own packing requirements
- Supply to wholesalers and showrooms
- Order-based supply packed as the buyer asks
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Power-operated cutting machine | 1 | 65,000 | 65,000 |
| Power-operated single-needle lock-stitch (SNLS) machine (× 60) | 1 | 2,40,000 | 2,40,000 |
| Overlock stitching machine with motor and accessories (× 15) | 1 | 90,000 | 90,000 |
| Garment washing machine, 25 kg capacity | 1 | 1,45,000 | 1,45,000 |
| Hydro-extractor, 25 kg capacity | 1 | 70,000 | 70,000 |
| Tumbler dryer, 25 kg capacity | 1 | 1,40,000 | 1,40,000 |
| Portable steam press (× 6) | 1 | 1,20,000 | 1,20,000 |
| Washing-room trolleys (× 4) | 1 | 40,000 | 40,000 |
| Other miscellaneous assets | 1 | 20,000 | 20,000 |
| Total | 9,30,000 |
Pre-filled from: DC-MSME project profile — Manufacture of Shirt (Top) and Skirts. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cotton poplin or terrycot fabric in different colours and designs — 12,000 m a month at ₹44 per m = ₹5,28,000 (2003 prices)
- Cotton poplin, rubia or fancy fabric — 10,080 m a month at ₹35 per m = ₹3,52,800
- Lining cloth, collars and stripes — ₹1,00,000 a month
- Buttons, hooks and plastic fittings — ₹30,000 a month
- Sewing thread — ₹75,000 a month (the profile's line also mentions packing material)
- Packing materials — ₹1,20,000 a month
- Detergent for washing — ₹3,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 9.30 |
| Contingency | 0.47 |
| Total fixed capital | 9.77 |
| Working capital margin | 0.00 |
| Total project cost | 9.77 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.98 | 10.0 |
| Term loan from bank | 8.79 | 90.0 |
| Total | 9.77 | 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 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 | 3.12 |
| Operating profit (EBITDA) | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 | -3.12 |
| Depreciation | 1.46 | 1.25 | 1.06 | 0.90 | 0.76 | 0.65 | 0.55 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.95 | 0.82 | 0.68 | 0.53 | 0.38 | 0.23 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.54 | -5.19 | -4.86 | -4.55 | -4.27 | -4.00 | -3.76 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.54 | -5.19 | -4.86 | -4.55 | -4.27 | -4.00 | -3.76 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.54 | -5.19 | -4.86 | -4.55 | -4.27 | -4.00 | -3.76 |
| Depreciation | 1.46 | 1.25 | 1.06 | 0.90 | 0.76 | 0.65 | 0.55 |
| Cash accruals (PAT + depreciation) | -4.08 | -3.95 | -3.80 | -3.65 | -3.50 | -3.35 | -3.20 |
| Term loan repaid | 0.68 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.75 | -5.30 | -5.15 | -5.00 | -4.85 | -4.71 | -4.56 |
| Cash and bank | -4.75 | -10.05 | -15.20 | -20.21 | -25.06 | -29.77 | -34.32 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.98 | 0.98 | 0.98 | 0.98 | 0.98 | 0.98 | 0.98 |
| Reserves and surplus | -5.54 | -10.73 | -15.59 | -20.14 | -24.41 | -28.41 | -32.17 |
| Term loan outstanding | 8.11 | 6.76 | 5.41 | 4.06 | 2.70 | 1.35 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.55 | -3.00 | -9.21 | -15.11 | -20.73 | -26.08 | -31.19 |
| Net fixed assets | 8.30 | 7.06 | 6.00 | 5.10 | 4.33 | 3.68 | 3.13 |
| 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 | -4.75 | -10.05 | -15.20 | -20.21 | -25.06 | -29.77 | -34.32 |
| Total assets | 3.55 | -3.00 | -9.21 | -15.11 | -20.73 | -26.08 | -31.19 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.92 | -1.44 | -1.54 | -1.66 | -1.81 | -1.98 | -2.18 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.79 |
|---|---|
| Lowest DSCR | -2.18 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.46 | 1.25 | 1.06 | 0.90 | 0.76 | 0.65 | 0.55 |
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 | 8.79 | 0.95 | 0.68 | 8.11 |
| 2 | 8.11 | 0.82 | 1.35 | 6.76 |
| 3 | 6.76 | 0.68 | 1.35 | 5.41 |
| 4 | 5.41 | 0.53 | 1.35 | 4.06 |
| 5 | 4.06 | 0.38 | 1.35 | 2.70 |
| 6 | 2.70 | 0.23 | 1.35 | 1.35 |
| 7 | 1.35 | 0.08 | 1.35 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Factory licence (the unit employs well over the Factories Act limit)
- Trade licence from the local body
- State Pollution Control Board consent — the profile asks you to contact the Board because garments are washed
- Import Export Code (IEC) if you export
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- DC-MSME project profile — Manufacture of Shirt (Top) and Skirts — https://www.dcmsme.gov.in/publications/pmryprof/hosiery/ch15.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.