Detailed Project Report
Medical Transcription Centre
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹36.74 L
- Term loan from bank
- ₹28.07 L
- Promoter’s contribution
- ₹3.67 L
- Subsidy
- ₹5.00 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-9.94 L
- Average DSCR
- -0.68
- 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
Turn doctors' recorded dictation from overseas hospitals into typed medical records, working over the internet.
| Main product or service | Medical Transcription Centre |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Overseas hospitals and doctors (mainly USA)
- Overseas medical transcription companies and agents
- Overseas agents between doctors and the Indian company (profile)
- Direct contracts with transcription companies
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Computer and network systems with voice compilers (× 1 lot) | 1 | 14,20,000 | 14,20,000 |
| Furniture and electrical installations (× 1 lot) | 1 | 8,84,000 | 8,84,000 |
| Computer systems (2003 specification) (× 15) | 1 | 6,75,000 | 6,75,000 |
| V-SAT link | 1 | 2,00,000 | 2,00,000 |
| Online UPS, 10 kVA | 1 | 1,50,000 | 1,50,000 |
| Hub and networking (× 1 lot) | 1 | 1,00,000 | 1,00,000 |
| Printers (× 3) | 1 | 70,000 | 70,000 |
| Total | 34,99,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Medical Transcription; DC-MSME project profile — Medical Transcription. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- No raw material; consumables such as stationery only — Stand-Up Mitra profile
- Computer stationery (paper, ribbons, cartridges, CDs) — ₹15,000 a month (2003)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 34.99 |
| Contingency | 1.75 |
| Total fixed capital | 36.74 |
| Working capital margin | 0.00 |
| Total project cost | 36.74 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.67 | 10.0 |
| Subsidy | 5.00 | 13.6 |
| Term loan from bank | 28.07 | 76.4 |
| Total | 36.74 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
PMEGP: project cost is above the PMEGP cap — subsidy is on the cap only.
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 | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 |
| Insurance | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Total cost of operations | 3.80 | 3.80 | 3.80 | 3.80 | 3.80 | 3.80 | 3.80 |
| Operating profit (EBITDA) | -3.80 | -3.80 | -3.80 | -3.80 | -3.80 | -3.80 | -3.80 |
| Depreciation | 5.51 | 4.68 | 3.98 | 3.38 | 2.88 | 2.45 | 2.08 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 3.04 | 2.63 | 2.16 | 1.68 | 1.21 | 0.73 | 0.26 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -12.35 | -11.11 | -9.94 | -8.87 | -7.88 | -6.98 | -6.13 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -12.35 | -11.11 | -9.94 | -8.87 | -7.88 | -6.98 | -6.13 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -12.35 | -11.11 | -9.94 | -8.87 | -7.88 | -6.98 | -6.13 |
| Depreciation | 5.51 | 4.68 | 3.98 | 3.38 | 2.88 | 2.45 | 2.08 |
| Cash accruals (PAT + depreciation) | -6.84 | -6.43 | -5.96 | -5.48 | -5.01 | -4.53 | -4.06 |
| Term loan repaid | 2.16 | 4.32 | 4.32 | 4.32 | 4.32 | 4.32 | 4.32 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -9.00 | -10.75 | -10.27 | -9.80 | -9.32 | -8.85 | -8.37 |
| Cash and bank | -9.00 | -19.74 | -30.02 | -39.82 | -49.14 | -57.99 | -66.36 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 8.67 | 8.67 | 8.67 | 8.67 | 8.67 | 8.67 | 8.67 |
| Reserves and surplus | -12.35 | -23.46 | -33.40 | -42.26 | -50.15 | -57.12 | -63.26 |
| Term loan outstanding | 25.91 | 21.59 | 17.27 | 12.95 | 8.64 | 4.32 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 22.23 | 6.80 | -7.45 | -20.64 | -32.84 | -44.13 | -54.58 |
| Net fixed assets | 31.23 | 26.54 | 22.56 | 19.18 | 16.30 | 13.86 | 11.78 |
| 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 | -9.00 | -19.74 | -30.02 | -39.82 | -49.14 | -57.99 | -66.36 |
| Total assets | 22.23 | 6.80 | -7.45 | -20.64 | -32.84 | -44.13 | -54.58 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.73 | -0.55 | -0.59 | -0.63 | -0.69 | -0.75 | -0.83 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.68 |
|---|---|
| Lowest DSCR | -0.83 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.51 | 4.68 | 3.98 | 3.38 | 2.88 | 2.45 | 2.08 |
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 | 28.07 | 3.04 | 2.16 | 25.91 |
| 2 | 25.91 | 2.63 | 4.32 | 21.59 |
| 3 | 21.59 | 2.16 | 4.32 | 17.27 |
| 4 | 17.27 | 1.68 | 4.32 | 12.95 |
| 5 | 12.95 | 1.21 | 4.32 | 8.64 |
| 6 | 8.64 | 0.73 | 4.32 | 4.32 |
| 7 | 4.32 | 0.26 | 4.32 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST with a Letter of Undertaking for zero-rated export of services
- Import Export Code (IEC) for foreign receipts
- Shops and establishments registration
- Client data-security compliance (such as HIPAA for US work)
18 Government schemes that may apply
- Stand-Up India
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- SIDBI Stand-Up Mitra project profile — Medical Transcription — https://www.standupmitra.in/Default/ViewFile/?id=1516895657790_Medical%20Transcription.docx&path=ProjectProfile
- DC-MSME project profile — Medical Transcription — https://www.dcmsme.gov.in/publications/pmryprof/it/ch15.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.