Detailed Project Report
LED Street Light Fittings (Luminaires)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹40.43 L
- Term loan from bank
- ₹36.38 L
- Promoter’s contribution
- ₹4.04 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-11.07 L
- Average DSCR
- -0.54
- 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
Die-cast aluminium housings and assemble LED boards and drivers into mains-powered street light fittings.
| Main product or service | LED Street Light Fittings (Luminaires) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Municipal corporations and panchayats
- Highway departments and their contractors
- Factories, industrial estates and housing societies
- Sports complexes and electrical contractors
- Government and municipal tenders
- Electrical contractors and dealers
- Direct supply with installation charged separately
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Horizontal cold-chamber pressure die-casting machine, 60 tonne, with control panel and 7.5 HP motor | 1 | 27,00,000 | 27,00,000 |
| Electrical resistance furnace for melting aluminium, 100 kg | 1 | 3,75,000 | 3,75,000 |
| Double-ended bench grinder, 1 HP | 1 | 55,000 | 55,000 |
| Pedestal grinder, 2 HP | 1 | 55,000 | 55,000 |
| Trimming machine (bell press) (× 2) | 1 | 75,000 | 75,000 |
| Soldering stations (× 3) | 1 | 90,000 | 90,000 |
| Vices, tables, fixtures, measuring instruments and gauges (× LS) | 1 | 2,00,000 | 2,00,000 |
| Testing laboratory equipment (chemical and physical testing) (× LS) | 1 | 3,00,000 | 3,00,000 |
| Total | 38,50,000 |
Pre-filled from: DC-MSME import-substitution DPR — Street Light Fittings. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Aluminium alloy ingot — 1,000 kg a month at ₹150 a kg = ₹1,50,000
- Printed circuit boards — 1,000 a month at ₹30 = ₹30,000
- Electronic components including LEDs (per set) — 1,000 sets a month at ₹100 = ₹1,00,000; the LEDs are imported
- Glass tops — 1,000 a month at ₹20 = ₹20,000
- Rubber gaskets — 1,000 a month at ₹10 = ₹10,000
- Screws, nuts and fixtures — ₹5,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 38.50 |
| Contingency | 1.93 |
| Total fixed capital | 40.43 |
| Working capital margin | 0.00 |
| Total project cost | 40.43 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 4.04 | 10.0 |
| Term loan from bank | 36.38 | 90.0 |
| Total | 40.43 | 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 | 0.81 | 0.81 | 0.81 | 0.81 | 0.81 | 0.81 | 0.81 |
| Insurance | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Total cost of operations | 3.89 | 3.89 | 3.89 | 3.89 | 3.89 | 3.89 | 3.89 |
| Operating profit (EBITDA) | -3.89 | -3.89 | -3.89 | -3.89 | -3.89 | -3.89 | -3.89 |
| Depreciation | 6.06 | 5.15 | 4.38 | 3.72 | 3.17 | 2.69 | 2.29 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 3.94 | 3.41 | 2.80 | 2.18 | 1.56 | 0.95 | 0.33 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -13.89 | -12.46 | -11.07 | -9.80 | -8.62 | -7.53 | -6.51 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -13.89 | -12.46 | -11.07 | -9.80 | -8.62 | -7.53 | -6.51 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -13.89 | -12.46 | -11.07 | -9.80 | -8.62 | -7.53 | -6.51 |
| Depreciation | 6.06 | 5.15 | 4.38 | 3.72 | 3.17 | 2.69 | 2.29 |
| Cash accruals (PAT + depreciation) | -7.83 | -7.30 | -6.69 | -6.07 | -5.46 | -4.84 | -4.22 |
| Term loan repaid | 2.80 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -10.63 | -12.90 | -12.28 | -11.67 | -11.05 | -10.44 | -9.82 |
| Cash and bank | -10.63 | -23.53 | -35.81 | -47.48 | -58.53 | -68.97 | -78.79 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.04 | 4.04 | 4.04 | 4.04 | 4.04 | 4.04 | 4.04 |
| Reserves and surplus | -13.89 | -26.35 | -37.42 | -47.21 | -55.83 | -63.36 | -69.87 |
| Term loan outstanding | 33.58 | 27.99 | 22.39 | 16.79 | 11.19 | 5.60 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 23.73 | 5.68 | -10.99 | -26.38 | -40.60 | -53.72 | -65.83 |
| Net fixed assets | 34.36 | 29.21 | 24.83 | 21.10 | 17.94 | 15.25 | 12.96 |
| 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 | -10.63 | -23.53 | -35.81 | -47.48 | -58.53 | -68.97 | -78.79 |
| Total assets | 23.73 | 5.68 | -10.99 | -26.38 | -40.60 | -53.72 | -65.83 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.58 | -0.43 | -0.46 | -0.50 | -0.54 | -0.59 | -0.66 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.54 |
|---|---|
| Lowest DSCR | -0.66 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 6.06 | 5.15 | 4.38 | 3.72 | 3.17 | 2.69 | 2.29 |
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 | 36.38 | 3.94 | 2.80 | 33.58 |
| 2 | 33.58 | 3.41 | 5.60 | 27.99 |
| 3 | 27.99 | 2.80 | 5.60 | 22.39 |
| 4 | 22.39 | 2.18 | 5.60 | 16.79 |
| 5 | 16.79 | 1.56 | 5.60 | 11.19 |
| 6 | 11.19 | 0.95 | 5.60 | 5.60 |
| 7 | 5.60 | 0.33 | 5.60 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Factory licence
- BIS compulsory registration for LED luminaires (tested in a BIS-recognised lab)
- State Pollution Control Board consent for the aluminium melting and die-casting section
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- DC-MSME import-substitution DPR — Street Light Fittings — https://dcmsme.gov.in/Street%20light%20fittings.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.