Detailed Project Report
Modern Wall Light (LED) Manufacturing Unit
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹17.65 L
- Term loan from bank
- ₹11.47 L
- Promoter’s contribution
- ₹1.77 L
- Subsidy
- ₹4.41 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.12 L
- Average DSCR
- -1.46
- 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
Mould wall-light bodies, assemble LED circuit boards with SMT machines, and test and pack decorative wall lights.
| Main product or service | Modern Wall Light (LED) Manufacturing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households building or renovating
- Interior designers and builders
- Hotels, offices and shops
- Lighting and electrical shops
- Electricians and contractors
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Injection moulding machine | 1 | 5,50,000 | 5,50,000 |
| AOI machine (automated optical inspection) | 1 | 4,00,000 | 4,00,000 |
| SPI machine | 1 | 1,65,000 | 1,65,000 |
| Pick and place machine | 1 | 1,50,000 | 1,50,000 |
| Printing machine | 1 | 1,50,000 | 1,50,000 |
| Solder paste printer | 1 | 1,00,000 | 1,00,000 |
| Reflow machine | 1 | 90,000 | 90,000 |
| Temperature-controlled soldering station | 1 | 26,000 | 26,000 |
| Testing and other equipment (× lot) | 1 | 50,000 | 50,000 |
| Total | 16,81,000 |
Pre-filled from: PMEGP sample project report — Modern Wall Light (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
- Plastic granules (ABS, PVC) and ceramic — for wall-light bodies
- LED strips, switches, resistors, ICs, diodes, capacitors, transformers, circuit boards, connectors, batteries — electrical components
- Solder wire, flux, paste and screws — consumables
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 16.81 |
| Contingency | 0.84 |
| Total fixed capital | 17.65 |
| Working capital margin | 0.00 |
| Total project cost | 17.65 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.77 | 10.0 |
| Subsidy | 4.41 | 25.0 |
| Term loan from bank | 11.47 | 65.0 |
| Total | 17.65 | 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 | 0.35 | 0.35 | 0.35 | 0.35 | 0.35 | 0.35 | 0.35 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.32 | 3.32 | 3.32 | 3.32 | 3.32 | 3.32 | 3.32 |
| Operating profit (EBITDA) | -3.32 | -3.32 | -3.32 | -3.32 | -3.32 | -3.32 | -3.32 |
| Depreciation | 2.65 | 2.25 | 1.91 | 1.63 | 1.38 | 1.17 | 1.00 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.24 | 1.08 | 0.88 | 0.69 | 0.49 | 0.30 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.21 | -6.65 | -6.12 | -5.63 | -5.20 | -4.80 | -4.42 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.21 | -6.65 | -6.12 | -5.63 | -5.20 | -4.80 | -4.42 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.21 | -6.65 | -6.12 | -5.63 | -5.20 | -4.80 | -4.42 |
| Depreciation | 2.65 | 2.25 | 1.91 | 1.63 | 1.38 | 1.17 | 1.00 |
| Cash accruals (PAT + depreciation) | -4.56 | -4.40 | -4.20 | -4.01 | -3.81 | -3.62 | -3.43 |
| Term loan repaid | 0.88 | 1.77 | 1.77 | 1.77 | 1.77 | 1.77 | 1.77 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.45 | -6.16 | -5.97 | -5.77 | -5.58 | -5.39 | -5.19 |
| Cash and bank | -5.45 | -11.61 | -17.58 | -23.35 | -28.93 | -34.32 | -39.51 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.18 | 6.18 | 6.18 | 6.18 | 6.18 | 6.18 | 6.18 |
| Reserves and surplus | -7.21 | -13.86 | -19.97 | -25.61 | -30.81 | -35.60 | -40.03 |
| Term loan outstanding | 10.59 | 8.83 | 7.06 | 5.30 | 3.53 | 1.77 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.56 | 1.14 | -6.74 | -14.14 | -21.10 | -27.66 | -33.85 |
| Net fixed assets | 15.00 | 12.75 | 10.84 | 9.21 | 7.83 | 6.66 | 5.66 |
| 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 | -5.45 | -11.61 | -17.58 | -23.35 | -28.93 | -34.32 | -39.51 |
| Total assets | 9.56 | 1.14 | -6.74 | -14.14 | -21.10 | -27.66 | -33.85 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.56 | -1.17 | -1.25 | -1.35 | -1.47 | -1.61 | -1.78 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.46 |
|---|---|
| Lowest DSCR | -1.78 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.65 | 2.25 | 1.91 | 1.63 | 1.38 | 1.17 | 1.00 |
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 | 11.47 | 1.24 | 0.88 | 10.59 |
| 2 | 10.59 | 1.08 | 1.77 | 8.83 |
| 3 | 8.83 | 0.88 | 1.77 | 7.06 |
| 4 | 7.06 | 0.69 | 1.77 | 5.30 |
| 5 | 5.30 | 0.49 | 1.77 | 3.53 |
| 6 | 3.53 | 0.30 | 1.77 | 1.77 |
| 7 | 1.77 | 0.11 | 1.77 | 0.00 |
17 Licences and registrations
- BIS registration under the Compulsory Registration Scheme (CRS) for LED luminaires
- E-waste EPR registration with CPCB
- Udyam registration
- GST registration
- Trademark for your brand
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- PMEGP sample project report — Modern Wall Light (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Modern_Wall_Light_%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.