Detailed Project Report
Lithium-Ion Battery Pack Assembly
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹22.05 L
- Term loan from bank
- ₹14.33 L
- Promoter’s contribution
- ₹2.21 L
- Subsidy
- ₹5.51 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.92 L
- Average DSCR
- -1.20
- 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
Grade, weld and wire lithium cells with a BMS into battery packs for e-rickshaws, inverters and devices.
| Main product or service | Lithium-Ion Battery Pack Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- E-rickshaw and e-scooter makers
- Inverter and solar-storage dealers
- Electronics and flashlight brands
- Battery replacement shops
- Direct B2B supply to vehicle and device makers
- Dealer network
- Custom orders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cell sorting machine (× as per report) | 1 | 0 | 0 |
| Cell grading machine (× as per report) | 1 | 0 | 0 |
| CDS machine (as named in the report) (× as per report) | 1 | 0 | 0 |
| BMS testing machine (× as per report) | 1 | 0 | 0 |
| Spot welding machine and hot air gun (× as per report) | 1 | 0 | 0 |
| Total plant and machinery (× 1 lot) | 1 | 21,00,000 | 21,00,000 |
| Total | 21,00,000 |
Pre-filled from: PMEGP sample project report — Lithium Ion Battery (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
- Lithium-ion cells — main input; cells, nickel, BMS and sleeve together about ₹750 per pack in the report
- Nickel strip, BMS boards, sleeves — named as major raw materials in the report
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 21.00 |
| Contingency | 1.05 |
| Total fixed capital | 22.05 |
| Working capital margin | 0.00 |
| Total project cost | 22.05 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.21 | 10.0 |
| Subsidy | 5.51 | 25.0 |
| Term loan from bank | 14.33 | 65.0 |
| Total | 22.05 | 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 | 0.44 | 0.44 | 0.44 | 0.44 | 0.44 | 0.44 | 0.44 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.43 | 3.43 | 3.43 | 3.43 | 3.43 | 3.43 | 3.43 |
| Operating profit (EBITDA) | -3.43 | -3.43 | -3.43 | -3.43 | -3.43 | -3.43 | -3.43 |
| Depreciation | 3.31 | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.55 | 1.34 | 1.10 | 0.86 | 0.62 | 0.37 | 0.13 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.29 | -7.59 | -6.92 | -6.32 | -5.77 | -5.27 | -4.81 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.29 | -7.59 | -6.92 | -6.32 | -5.77 | -5.27 | -4.81 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.29 | -7.59 | -6.92 | -6.32 | -5.77 | -5.27 | -4.81 |
| Depreciation | 3.31 | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 |
| Cash accruals (PAT + depreciation) | -4.98 | -4.78 | -4.53 | -4.29 | -4.05 | -3.81 | -3.56 |
| Term loan repaid | 1.10 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.09 | -6.98 | -6.74 | -6.50 | -6.25 | -6.01 | -5.77 |
| Cash and bank | -6.09 | -13.07 | -19.80 | -26.30 | -32.55 | -38.56 | -44.33 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.72 | 7.72 | 7.72 | 7.72 | 7.72 | 7.72 | 7.72 |
| Reserves and surplus | -8.29 | -15.88 | -22.80 | -29.12 | -34.90 | -40.17 | -44.98 |
| Term loan outstanding | 13.23 | 11.03 | 8.82 | 6.62 | 4.41 | 2.21 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 12.66 | 2.87 | -6.26 | -14.79 | -22.77 | -30.25 | -37.26 |
| Net fixed assets | 18.74 | 15.93 | 13.54 | 11.51 | 9.78 | 8.32 | 7.07 |
| 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 | -6.09 | -13.07 | -19.80 | -26.30 | -32.55 | -38.56 | -44.33 |
| Total assets | 12.66 | 2.87 | -6.26 | -14.79 | -22.77 | -30.25 | -37.26 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.29 | -0.97 | -1.04 | -1.12 | -1.22 | -1.33 | -1.47 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.20 |
|---|---|
| Lowest DSCR | -1.47 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.31 | 2.81 | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 |
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 | 14.33 | 1.55 | 1.10 | 13.23 |
| 2 | 13.23 | 1.34 | 2.21 | 11.03 |
| 3 | 11.03 | 1.10 | 2.21 | 8.82 |
| 4 | 8.82 | 0.86 | 2.21 | 6.62 |
| 5 | 6.62 | 0.62 | 2.21 | 4.41 |
| 6 | 4.41 | 0.37 | 2.21 | 2.21 |
| 7 | 2.21 | 0.13 | 2.21 | 0.00 |
17 Licences and registrations
- BIS registration (Compulsory Registration Scheme) for lithium cells and batteries, IS 16046
- Producer registration (EPR) under the Battery Waste Management Rules, 2022 with CPCB
- Udyam registration
- GST
- Fire NOC
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 — Lithium Ion Battery (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Lithium_Ion_Battery_%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.