Detailed Project Report
Ladies Swimwear (Cotton-Lycra Knit)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹4.83 L
- Term loan from bank
- ₹4.35 L
- Promoter’s contribution
- ₹0.48 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.86 L
- Average DSCR
- -3.47
- 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 cotton-Lycra knitted fabric into women's swimwear.
| Main product or service | Ladies Swimwear (Cotton-Lycra Knit) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Sportswear and swimwear brands
- Garment wholesalers and retailers
- Export buyers
- Domestic wholesale and retail
- Export orders through buying houses
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| High-speed four-thread over-lock machine with motor and stand (imported) (× 5) | 1 | 2,25,000 | 2,25,000 |
| Flat folding machine with stand and table (imported) (× 3) | 1 | 1,80,000 | 1,80,000 |
| Straight-knife cutting machine | 1 | 40,000 | 40,000 |
| Rib cutting machine with motor stand | 1 | 5,000 | 5,000 |
| Sewing machine with motor stand (× 2) | 1 | 10,000 | 10,000 |
| Total | 4,60,000 |
Pre-filled from: DC-MSME project profile — Ladies Swimwear (MSME-DI Ahmedabad); World Customs Organization – HS Nomenclature 2022, Chapter 61. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Dyed or bleached knitted cotton fabric with Lycra (90% cotton, 10% 40-denier Lycra) — 6,000 kg a month at ₹280/kg
- Elastic, zips, hooks, buttons and stickers — ₹1,12,500 a month
- Sewing thread — ₹5,000 a month
- Labels, size labels, polythene bags and boxes — ₹50,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 4.60 |
| Contingency | 0.23 |
| Total fixed capital | 4.83 |
| Working capital margin | 0.00 |
| Total project cost | 4.83 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.48 | 10.0 |
| Term loan from bank | 4.35 | 90.0 |
| Total | 4.83 | 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 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 |
| Operating profit (EBITDA) | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 |
| Depreciation | 0.72 | 0.62 | 0.52 | 0.44 | 0.38 | 0.32 | 0.27 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.47 | 0.41 | 0.33 | 0.26 | 0.19 | 0.11 | 0.04 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.20 | -4.02 | -3.86 | -3.71 | -3.57 | -3.44 | -3.31 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.20 | -4.02 | -3.86 | -3.71 | -3.57 | -3.44 | -3.31 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.20 | -4.02 | -3.86 | -3.71 | -3.57 | -3.44 | -3.31 |
| Depreciation | 0.72 | 0.62 | 0.52 | 0.44 | 0.38 | 0.32 | 0.27 |
| Cash accruals (PAT + depreciation) | -3.47 | -3.41 | -3.33 | -3.26 | -3.19 | -3.11 | -3.04 |
| Term loan repaid | 0.33 | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 | 0.67 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.81 | -4.08 | -4.00 | -3.93 | -3.86 | -3.78 | -3.71 |
| Cash and bank | -3.81 | -7.88 | -11.89 | -15.82 | -19.67 | -23.46 | -27.17 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.48 | 0.48 | 0.48 | 0.48 | 0.48 | 0.48 | 0.48 |
| Reserves and surplus | -4.20 | -8.22 | -12.08 | -15.78 | -19.35 | -22.79 | -26.10 |
| Term loan outstanding | 4.01 | 3.34 | 2.68 | 2.01 | 1.34 | 0.67 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 0.30 | -4.39 | -8.92 | -13.30 | -17.53 | -21.63 | -25.62 |
| Net fixed assets | 4.11 | 3.49 | 2.97 | 2.52 | 2.14 | 1.82 | 1.55 |
| 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 | -3.81 | -7.88 | -11.89 | -15.82 | -19.67 | -23.46 | -27.17 |
| Total assets | 0.30 | -4.39 | -8.92 | -13.30 | -17.53 | -21.63 | -25.62 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.73 | -2.79 | -2.99 | -3.23 | -3.51 | -3.84 | -4.23 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -3.47 |
|---|---|
| Lowest DSCR | -4.23 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.72 | 0.62 | 0.52 | 0.44 | 0.38 | 0.32 | 0.27 |
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 | 4.35 | 0.47 | 0.33 | 4.01 |
| 2 | 4.01 | 0.41 | 0.67 | 3.34 |
| 3 | 3.34 | 0.33 | 0.67 | 2.68 |
| 4 | 2.68 | 0.26 | 0.67 | 2.01 |
| 5 | 2.01 | 0.19 | 0.67 | 1.34 |
| 6 | 1.34 | 0.11 | 0.67 | 0.67 |
| 7 | 0.67 | 0.04 | 0.67 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Import Export Code (IEC) for exports
- Trade licence from the local body
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Ladies Swimwear (MSME-DI Ahmedabad) — https://dcmsme.gov.in/HOSIERY/LADIES%20SWIMWEAR.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 61 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1161_2022e.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.