Detailed Project Report
HRC Fuse Link Assembly
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹3.68 L
- Term loan from bank
- ₹2.39 L
- Promoter’s contribution
- ₹0.37 L
- Subsidy
- ₹0.92 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.55 L
- Average DSCR
- -6.26
- 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 high-rupturing-capacity fuse links from ceramic barrels, copper blades and fuse elements for low-voltage circuits.
| Main product or service | HRC Fuse Link Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Factories and workshops
- Control panel and switchboard makers
- Electrical contractors
- Shops, offices and institutions needing replacements
- Electrical wholesalers and dealers
- Direct supply to panel makers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Pneumatic power press, 10 tonne | 1 | 75,000 | 75,000 |
| Pneumatic power press, 5 tonne (× 2) | 1 | 80,000 | 80,000 |
| Air compressor | 1 | 25,000 | 25,000 |
| Printing machine | 1 | 20,000 | 20,000 |
| Hand press (× 2) | 1 | 20,000 | 20,000 |
| Drill machine (× 2) | 1 | 20,000 | 20,000 |
| Baking oven | 1 | 15,000 | 15,000 |
| Tapping machine (× 3) | 1 | 15,000 | 15,000 |
| Spot welder, brazing set, grinder, soldering stations, bench vices (× 1 lot) | 1 | 30,000 | 30,000 |
| Testing: test bench, double Kelvin bridge, current injection set, HV breakdown tester, fuse test rigs, temperature-rise set and gauges (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 3,50,000 |
Pre-filled from: DC-MSME project profile — HRC Fuse Links, 1000 VAC; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Electroplated copper blades — 50,000 a month at ₹2 = ₹1,00,000
- Electroplated copper end covers — 50,000 a month at ₹2 = ₹1,00,000
- Fuse elements — 25,000 a month at ₹2 = ₹50,000
- Ceramic barrels and porcelain base plates — ₹50,000 a month
- Silica powder, blown-fuse indicators, copper/brass hardware, misc. — ₹42,500 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 3.50 |
| Contingency | 0.18 |
| Total fixed capital | 3.68 |
| Working capital margin | 0.00 |
| Total project cost | 3.68 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.37 | 10.0 |
| Subsidy | 0.92 | 25.0 |
| Term loan from bank | 2.39 | 65.0 |
| Total | 3.68 | 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 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 2.97 | 2.97 | 2.97 | 2.97 | 2.97 | 2.97 | 2.97 |
| Operating profit (EBITDA) | -2.97 | -2.97 | -2.97 | -2.97 | -2.97 | -2.97 | -2.97 |
| Depreciation | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.26 | 0.22 | 0.18 | 0.14 | 0.10 | 0.06 | 0.02 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.78 | -3.66 | -3.55 | -3.45 | -3.36 | -3.28 | -3.20 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.78 | -3.66 | -3.55 | -3.45 | -3.36 | -3.28 | -3.20 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.78 | -3.66 | -3.55 | -3.45 | -3.36 | -3.28 | -3.20 |
| Depreciation | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 |
| Cash accruals (PAT + depreciation) | -3.23 | -3.20 | -3.16 | -3.12 | -3.07 | -3.03 | -2.99 |
| Term loan repaid | 0.18 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.41 | -3.56 | -3.52 | -3.48 | -3.44 | -3.40 | -3.36 |
| Cash and bank | -3.41 | -6.98 | -10.50 | -13.98 | -17.43 | -20.83 | -24.19 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.29 | 1.29 | 1.29 | 1.29 | 1.29 | 1.29 | 1.29 |
| Reserves and surplus | -3.78 | -7.45 | -11.00 | -14.45 | -17.82 | -21.09 | -24.30 |
| Term loan outstanding | 2.21 | 1.84 | 1.47 | 1.10 | 0.74 | 0.37 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -0.29 | -4.32 | -8.24 | -12.06 | -15.79 | -19.44 | -23.01 |
| Net fixed assets | 3.12 | 2.66 | 2.26 | 1.92 | 1.63 | 1.39 | 1.18 |
| 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 | -3.41 | -6.98 | -10.50 | -13.98 | -17.43 | -20.83 | -24.19 |
| Total assets | -0.29 | -4.32 | -8.24 | -12.06 | -15.79 | -19.44 | -23.01 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -6.72 | -5.02 | -5.39 | -5.82 | -6.32 | -6.91 | -7.63 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -6.26 |
|---|---|
| Lowest DSCR | -7.63 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.55 | 0.47 | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 |
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 | 2.39 | 0.26 | 0.18 | 2.21 |
| 2 | 2.21 | 0.22 | 0.37 | 1.84 |
| 3 | 1.84 | 0.18 | 0.37 | 1.47 |
| 4 | 1.47 | 0.14 | 0.37 | 1.10 |
| 5 | 1.10 | 0.10 | 0.37 | 0.74 |
| 6 | 0.74 | 0.06 | 0.37 | 0.37 |
| 7 | 0.37 | 0.02 | 0.37 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- BIS certification to IS 13703 where buyers or a QCO require it
- 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
- DC-MSME project profile — HRC Fuse Links, 1000 VAC — https://www.dcmsme.gov.in/publications/pmryprof/electrical/ch16.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.