Detailed Project Report
LPG Cooking Range
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹8.40 L
- Term loan from bank
- ₹5.46 L
- Promoter’s contribution
- ₹0.84 L
- Subsidy
- ₹2.10 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.42 L
- Average DSCR
- -2.85
- 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
Fabricate sheet-metal LPG cooking ranges for homes, restaurants, canteens and hospitals.
| Main product or service | LPG Cooking Range |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households (urban and semi-urban)
- Restaurants, fast-food joints and eateries
- Canteens, hospitals and cafeterias
- Laboratories
- Appliance and utensil dealers
- Direct orders from commercial kitchens
- Gas agency tie-ups
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Guillotine shearing machine | 1 | 0 | 0 |
| Power press and spot welding machine (× 1 each) | 1 | 0 | 0 |
| Electric welding transformer and gas welding equipment (× 1 each) | 1 | 0 | 0 |
| Drilling machine, portable drill, flexible-shaft grinder, double-ended bench grinder (× 1 each) | 1 | 0 | 0 |
| Spray painting equipment and baking oven (× 1 each) | 1 | 0 | 0 |
| Testing equipment (× 1 set) | 1 | 0 | 0 |
| Total equipment (all items above) (× 1 lot) | 1 | 8,00,000 | 8,00,000 |
| Total | 8,00,000 |
Pre-filled from: KVIC Project Profile — LPG Cooking Range (PMEGP); DGFT – ITC(HS) Classification of Export and Import Items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- CRC sheet, iron angles, MS plate — body; raw material ₹43.20 lakh a year in the profile
- Cast iron or alloy burners, piping, gas cock assemblies, knobs, hardware — bought-in parts named in the profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 8.00 |
| Contingency | 0.40 |
| Total fixed capital | 8.40 |
| Working capital margin | 0.00 |
| Total project cost | 8.40 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.84 | 10.0 |
| Subsidy | 2.10 | 25.0 |
| Term loan from bank | 5.46 | 65.0 |
| Total | 8.40 | 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 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 |
| Operating profit (EBITDA) | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 |
| Depreciation | 1.26 | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 | 0.48 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.59 | 0.51 | 0.42 | 0.33 | 0.23 | 0.14 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.94 | -4.67 | -4.42 | -4.19 | -3.98 | -3.79 | -3.62 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.94 | -4.67 | -4.42 | -4.19 | -3.98 | -3.79 | -3.62 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.94 | -4.67 | -4.42 | -4.19 | -3.98 | -3.79 | -3.62 |
| Depreciation | 1.26 | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 | 0.48 |
| Cash accruals (PAT + depreciation) | -3.68 | -3.60 | -3.51 | -3.42 | -3.32 | -3.23 | -3.14 |
| Term loan repaid | 0.42 | 0.84 | 0.84 | 0.84 | 0.84 | 0.84 | 0.84 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.10 | -4.44 | -4.35 | -4.26 | -4.16 | -4.07 | -3.98 |
| Cash and bank | -4.10 | -8.54 | -12.89 | -17.15 | -21.31 | -25.39 | -29.37 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 |
| Reserves and surplus | -4.94 | -9.61 | -14.03 | -18.23 | -22.21 | -26.00 | -29.61 |
| Term loan outstanding | 5.04 | 4.20 | 3.36 | 2.52 | 1.68 | 0.84 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.04 | -2.47 | -7.73 | -12.77 | -17.59 | -22.22 | -26.67 |
| Net fixed assets | 7.14 | 6.07 | 5.16 | 4.38 | 3.73 | 3.17 | 2.69 |
| 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 | -4.10 | -8.54 | -12.89 | -17.15 | -21.31 | -25.39 | -29.37 |
| Total assets | 3.04 | -2.47 | -7.73 | -12.77 | -17.59 | -22.22 | -26.67 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.06 | -2.29 | -2.45 | -2.65 | -2.87 | -3.15 | -3.47 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.85 |
|---|---|
| Lowest DSCR | -3.47 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.26 | 1.07 | 0.91 | 0.77 | 0.66 | 0.56 | 0.48 |
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 | 5.46 | 0.59 | 0.42 | 5.04 |
| 2 | 5.04 | 0.51 | 0.84 | 4.20 |
| 3 | 4.20 | 0.42 | 0.84 | 3.36 |
| 4 | 3.36 | 0.33 | 0.84 | 2.52 |
| 5 | 2.52 | 0.23 | 0.84 | 1.68 |
| 6 | 1.68 | 0.14 | 0.84 | 0.84 |
| 7 | 0.84 | 0.05 | 0.84 | 0.00 |
17 Licences and registrations
- BIS certification where the product falls under the domestic gas stove Quality Control Order (IS 4246); the profile cites IS 4760
- Udyam registration
- GST
- Pollution board consent for painting and welding if your state requires it
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
- KVIC Project Profile — LPG Cooking Range (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/LPG_COOKING_RANGE_%28_RURAL_ENGG._AND_BIO-TECH_INDUSTRY_%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.