Detailed Project Report
Ladies Suit Stitching Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹14.98 L
- Term loan from bank
- ₹9.74 L
- Promoter’s contribution
- ₹1.50 L
- Subsidy
- ₹3.75 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.63 L
- Average DSCR
- -1.68
- 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 and stitch salwar-kurta sets in an assembly line and sell them to shops and wholesalers.
| Main product or service | Ladies Suit Stitching Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Working women and students
- Garment shops and boutiques
- Wholesale garment traders
- Local garment shops
- Wholesale markets
- Boutiques and exhibitions
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Single needle machine (× 8) | 1 | 4,80,000 | 4,80,000 |
| Double needle machine (× 4) | 1 | 3,00,000 | 3,00,000 |
| Border / piping machine (× 3) | 1 | 1,50,000 | 1,50,000 |
| Overlock machine (× 3) | 1 | 1,20,000 | 1,20,000 |
| Cutting table and machine | 1 | 1,00,000 | 1,00,000 |
| Embroidery machine (× 2) | 1 | 1,50,000 | 1,50,000 |
| Foot-operated sewing machines, embroidery machine, overlock machine, measuring tools, cutting tables, showcases, office furniture (× 12 sewing machines + 1 lot) | 1 | 1,27,000 | 1,27,000 |
| Total | 14,27,000 |
Pre-filled from: PMEGP sample project report — Ladies Suits (prepared by Udyami/Samadhan); KVIC Project Profile — Lady Suits (PMEGP). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cotton and synthetic fabric — ₹75–150 a metre in the Samadhan report
- Buttons, laces, zips, patches, danglers, piping — from tailoring-material traders
- Labels and packing — ₹1.25 lakh a year in the KVIC profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.27 |
| Contingency | 0.71 |
| Total fixed capital | 14.98 |
| Working capital margin | 0.00 |
| Total project cost | 14.98 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.50 | 10.0 |
| Subsidy | 3.75 | 25.0 |
| Term loan from bank | 9.74 | 65.0 |
| Total | 14.98 | 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 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 |
| Insurance | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Total cost of operations | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 | 3.25 |
| Operating profit (EBITDA) | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 | -3.25 |
| Depreciation | 2.25 | 1.91 | 1.62 | 1.38 | 1.17 | 1.00 | 0.85 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.05 | 0.91 | 0.75 | 0.58 | 0.42 | 0.25 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.56 | -6.08 | -5.63 | -5.22 | -4.85 | -4.51 | -4.19 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.56 | -6.08 | -5.63 | -5.22 | -4.85 | -4.51 | -4.19 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.56 | -6.08 | -5.63 | -5.22 | -4.85 | -4.51 | -4.19 |
| Depreciation | 2.25 | 1.91 | 1.62 | 1.38 | 1.17 | 1.00 | 0.85 |
| Cash accruals (PAT + depreciation) | -4.31 | -4.17 | -4.00 | -3.84 | -3.67 | -3.51 | -3.34 |
| Term loan repaid | 0.75 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.06 | -5.67 | -5.50 | -5.34 | -5.17 | -5.01 | -4.84 |
| Cash and bank | -5.06 | -10.72 | -16.23 | -21.56 | -26.73 | -31.74 | -36.58 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.24 | 5.24 | 5.24 | 5.24 | 5.24 | 5.24 | 5.24 |
| Reserves and surplus | -6.56 | -12.63 | -18.26 | -23.48 | -28.33 | -32.83 | -37.02 |
| Term loan outstanding | 8.99 | 7.49 | 5.99 | 4.50 | 3.00 | 1.50 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.68 | 0.10 | -7.02 | -13.74 | -20.09 | -26.09 | -31.78 |
| Net fixed assets | 12.74 | 10.83 | 9.20 | 7.82 | 6.65 | 5.65 | 4.80 |
| 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 | -5.06 | -10.72 | -16.23 | -21.56 | -26.73 | -31.74 | -36.58 |
| Total assets | 7.68 | 0.10 | -7.02 | -13.74 | -20.09 | -26.09 | -31.78 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.80 | -1.35 | -1.45 | -1.56 | -1.70 | -1.86 | -2.05 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.68 |
|---|---|
| Lowest DSCR | -2.05 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.25 | 1.91 | 1.62 | 1.38 | 1.17 | 1.00 | 0.85 |
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 | 9.74 | 1.05 | 0.75 | 8.99 |
| 2 | 8.99 | 0.91 | 1.50 | 7.49 |
| 3 | 7.49 | 0.75 | 1.50 | 5.99 |
| 4 | 5.99 | 0.58 | 1.50 | 4.50 |
| 5 | 4.50 | 0.42 | 1.50 | 3.00 |
| 6 | 3.00 | 0.25 | 1.50 | 1.50 |
| 7 | 1.50 | 0.09 | 1.50 | 0.00 |
17 Licences and registrations
- Udyam registration (optional, per report)
- GST
- Shops & Establishment registration
- Professional tax registration where the state levies it
- Factories Act, PF and ESI registration depending on staff size
- State Pollution Control Board where applicable
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 — Ladies Suits (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Ladies_Suit_%28_Samadhan_Projects_%29.pdf
- KVIC Project Profile — Lady Suits (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/LADY_SUITS_%28_SERVICE_AND_TEXTILE_INDUSTRY_%29.pdf
- PMEGP sample project report — Ladies Suits (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Ladies_Suits_%28_Samadhan_Projects_%29.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.