Detailed Project Report
Jeggings Stitching Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.81 L
- Term loan from bank
- ₹8.33 L
- Promoter’s contribution
- ₹1.28 L
- Subsidy
- ₹3.20 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.23 L
- Average DSCR
- -1.93
- 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
Cut, stitch and press stretch-fabric jeggings for women in a small garment unit.
| Main product or service | Jeggings Stitching Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Women in towns and cities
- Garment retailers and boutiques
- Garment wholesalers
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cutting machine (× 5) | 1 | 75,000 | 75,000 |
| Stitching machine (× 10) | 1 | 3,50,000 | 3,50,000 |
| Steam pressing machine (× 4) | 1 | 3,20,000 | 3,20,000 |
| Smaller report: 1 cutting machine ₹15,000, 10 stitching machines ₹3,00,000, 2 steam presses ₹1,60,000 (× 13) | 1 | 4,75,000 | 4,75,000 |
| Total | 12,20,000 |
Pre-filled from: PMEGP sample project report — Jeggings (prepared by Udyami/Samadhan); PMEGP sample project report — Jegging (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Stretch fabric rolls (cotton–spandex) — ₹12,500–15,000 a roll, 60–70 pieces a roll, ₹178.57 a piece
- Needles, threads, buttons and belts — trims and accessories
- Fabric (smaller report) — ₹15,000–20,000 a roll, about ₹250 a piece
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.20 |
| Contingency | 0.61 |
| Total fixed capital | 12.81 |
| Working capital margin | 0.00 |
| Total project cost | 12.81 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.28 | 10.0 |
| Subsidy | 3.20 | 25.0 |
| Term loan from bank | 8.33 | 65.0 |
| Total | 12.81 | 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 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 |
| Operating profit (EBITDA) | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 |
| Depreciation | 1.92 | 1.63 | 1.39 | 1.18 | 1.00 | 0.85 | 0.72 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.90 | 0.78 | 0.64 | 0.50 | 0.36 | 0.22 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.02 | -5.61 | -5.23 | -4.88 | -4.56 | -4.27 | -4.00 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.02 | -5.61 | -5.23 | -4.88 | -4.56 | -4.27 | -4.00 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.02 | -5.61 | -5.23 | -4.88 | -4.56 | -4.27 | -4.00 |
| Depreciation | 1.92 | 1.63 | 1.39 | 1.18 | 1.00 | 0.85 | 0.72 |
| Cash accruals (PAT + depreciation) | -4.10 | -3.98 | -3.84 | -3.70 | -3.56 | -3.42 | -3.28 |
| Term loan repaid | 0.64 | 1.28 | 1.28 | 1.28 | 1.28 | 1.28 | 1.28 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.74 | -5.26 | -5.12 | -4.98 | -4.84 | -4.70 | -4.56 |
| Cash and bank | -4.74 | -10.00 | -15.13 | -20.11 | -24.95 | -29.64 | -34.20 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.48 | 4.48 | 4.48 | 4.48 | 4.48 | 4.48 | 4.48 |
| Reserves and surplus | -6.02 | -11.64 | -16.87 | -21.75 | -26.31 | -30.58 | -34.58 |
| Term loan outstanding | 7.69 | 6.41 | 5.12 | 3.84 | 2.56 | 1.28 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.15 | -0.75 | -7.26 | -13.42 | -19.26 | -24.81 | -30.09 |
| Net fixed assets | 10.89 | 9.26 | 7.87 | 6.69 | 5.68 | 4.83 | 4.11 |
| 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 | -4.74 | -10.00 | -15.13 | -20.11 | -24.95 | -29.64 | -34.20 |
| Total assets | 6.15 | -0.75 | -7.26 | -13.42 | -19.26 | -24.81 | -30.09 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.08 | -1.55 | -1.67 | -1.80 | -1.95 | -2.14 | -2.36 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.93 |
|---|---|
| Lowest DSCR | -2.36 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.92 | 1.63 | 1.39 | 1.18 | 1.00 | 0.85 | 0.72 |
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 | 8.33 | 0.90 | 0.64 | 7.69 |
| 2 | 7.69 | 0.78 | 1.28 | 6.41 |
| 3 | 6.41 | 0.64 | 1.28 | 5.12 |
| 4 | 5.12 | 0.50 | 1.28 | 3.84 |
| 5 | 3.84 | 0.36 | 1.28 | 2.56 |
| 6 | 2.56 | 0.22 | 1.28 | 1.28 |
| 7 | 1.28 | 0.08 | 1.28 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Fire/pollution registration as required (report)
- Trademark for your brand name (optional)
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)
19 Sources
- PMEGP sample project report — Jeggings (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Jeggings_%28_Samadhan_Projects_%29.pdf
- PMEGP sample project report — Jegging (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Jegging_%28_Samadhan_Projects_%29.pdf
- DGFT – ITC(HS) 2022 Schedule (Notification 54 dated 9 Feb 2022) — https://content.dgft.gov.in/Website/dgftprod/7d5fd1eb-ad39-4c99-b760-014223657469/Eng-Notification%2054%20dated%209%20Feb%202022%20ITC(HS)%202022%20_with%20Annexures.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.