Detailed Project Report
Leather Cricket Ball Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.29 L
- Term loan from bank
- ₹7.99 L
- Promoter’s contribution
- ₹1.23 L
- Subsidy
- ₹3.07 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.13 L
- Average DSCR
- -2.01
- 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
Season and cut leather, stitch it over a cork-rubber core and polish it into match and practice cricket balls.
| Main product or service | Leather Cricket Ball Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Cricket clubs, schools and academies
- Sports-goods dealers
- Exporters to cricket-playing countries
- Sports-goods wholesalers in Meerut and Jalandhar
- Direct supply to academies and tournaments
- Export orders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Power-operated press machine | 1 | 2,25,000 | 2,25,000 |
| Core seasoning oven | 1 | 5,00,000 | 5,00,000 |
| Hydraulic stamping press machine | 1 | 3,00,000 | 3,00,000 |
| Leather buff polishing machine | 1 | 60,000 | 60,000 |
| Sewing machine | 1 | 35,000 | 35,000 |
| Other equipment and tools (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 11,70,000 |
Pre-filled from: PMEGP sample project report — Leather Cricket Ball (prepared by Udyami/Samadhan); DGFT – ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cork-rubber core — cork has to be imported, per the report
- Leather — seasoned and cut to length
- Thread, polish and wool — available in India
- Packing material — for boxes of balls
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 11.70 |
| Contingency | 0.59 |
| Total fixed capital | 12.29 |
| Working capital margin | 0.00 |
| Total project cost | 12.29 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.23 | 10.0 |
| Subsidy | 3.07 | 25.0 |
| Term loan from bank | 7.99 | 65.0 |
| Total | 12.29 | 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 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.19 | 3.19 | 3.19 | 3.19 | 3.19 | 3.19 | 3.19 |
| Operating profit (EBITDA) | -3.19 | -3.19 | -3.19 | -3.19 | -3.19 | -3.19 | -3.19 |
| Depreciation | 1.84 | 1.57 | 1.33 | 1.13 | 0.96 | 0.82 | 0.69 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.86 | 0.75 | 0.61 | 0.48 | 0.34 | 0.21 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.89 | -5.50 | -5.13 | -4.80 | -4.49 | -4.21 | -3.96 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.89 | -5.50 | -5.13 | -4.80 | -4.49 | -4.21 | -3.96 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.89 | -5.50 | -5.13 | -4.80 | -4.49 | -4.21 | -3.96 |
| Depreciation | 1.84 | 1.57 | 1.33 | 1.13 | 0.96 | 0.82 | 0.69 |
| Cash accruals (PAT + depreciation) | -4.05 | -3.94 | -3.80 | -3.67 | -3.53 | -3.40 | -3.26 |
| Term loan repaid | 0.61 | 1.23 | 1.23 | 1.23 | 1.23 | 1.23 | 1.23 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.67 | -5.16 | -5.03 | -4.89 | -4.76 | -4.62 | -4.49 |
| Cash and bank | -4.67 | -9.83 | -14.86 | -19.75 | -24.51 | -29.14 | -33.63 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.30 | 4.30 | 4.30 | 4.30 | 4.30 | 4.30 | 4.30 |
| Reserves and surplus | -5.89 | -11.40 | -16.53 | -21.33 | -25.82 | -30.03 | -33.99 |
| Term loan outstanding | 7.37 | 6.14 | 4.91 | 3.69 | 2.46 | 1.23 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.78 | -0.95 | -7.32 | -13.34 | -19.06 | -24.50 | -29.69 |
| Net fixed assets | 10.44 | 8.88 | 7.54 | 6.41 | 5.45 | 4.63 | 3.94 |
| 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 | -4.67 | -9.83 | -14.86 | -19.75 | -24.51 | -29.14 | -33.63 |
| Total assets | 5.78 | -0.95 | -7.32 | -13.34 | -19.06 | -24.50 | -29.69 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.16 | -1.61 | -1.73 | -1.87 | -2.03 | -2.22 | -2.45 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.01 |
|---|---|
| Lowest DSCR | -2.45 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.84 | 1.57 | 1.33 | 1.13 | 0.96 | 0.82 | 0.69 |
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 | 7.99 | 0.86 | 0.61 | 7.37 |
| 2 | 7.37 | 0.75 | 1.23 | 6.14 |
| 3 | 6.14 | 0.61 | 1.23 | 4.91 |
| 4 | 4.91 | 0.48 | 1.23 | 3.69 |
| 5 | 3.69 | 0.34 | 1.23 | 2.46 |
| 6 | 2.46 | 0.21 | 1.23 | 1.23 |
| 7 | 1.23 | 0.07 | 1.23 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Trade licence
- IEC for export
- Trademark for your brand (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)
- Stand-Up India
19 Sources
- PMEGP sample project report — Leather Cricket Ball (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Leather_Cricket_Ball_%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.