Detailed Project Report
Medicinal Tablets Manufacturing Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.80 L
- Term loan from bank
- ₹10.27 L
- Promoter’s contribution
- ₹1.58 L
- Subsidy
- ₹3.95 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.78 L
- Average DSCR
- -1.60
- 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
Mix, granulate, compress, coat and blister-pack tablets under a state drug manufacturing licence.
| Main product or service | Medicinal Tablets Manufacturing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Pharma marketing companies (third-party manufacturing)
- Distributors and stockists
- Hospitals and government supply tenders
- Loan-licence and contract manufacturing
- Own brand through distributors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Vibro sifter | 1 | 75,000 | 75,000 |
| Rapid mixer granulator | 1 | 3,38,000 | 3,38,000 |
| Tablet compression machine | 1 | 3,50,000 | 3,50,000 |
| cGMP fluid bed dryer | 1 | 2,50,000 | 2,50,000 |
| Cone blender | 1 | 1,35,000 | 1,35,000 |
| Coating pan | 1 | 1,27,000 | 1,27,000 |
| Packaging machine | 1 | 2,29,500 | 2,29,500 |
| Total | 15,04,500 |
Pre-filled from: PMEGP sample project report — Medicinal tablets (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
- Active ingredients (APIs) and excipients — checked and released by quality control before use
- PVC and aluminium foil — for blister and strip packing
- Cartons — secondary packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.05 |
| Contingency | 0.75 |
| Total fixed capital | 15.80 |
| Working capital margin | 0.00 |
| Total project cost | 15.80 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.58 | 10.0 |
| Subsidy | 3.95 | 25.0 |
| Term loan from bank | 10.27 | 65.0 |
| Total | 15.80 | 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 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 |
| Operating profit (EBITDA) | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 |
| Depreciation | 2.37 | 2.01 | 1.71 | 1.46 | 1.24 | 1.05 | 0.89 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.11 | 0.96 | 0.79 | 0.62 | 0.44 | 0.27 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.76 | -6.25 | -5.78 | -5.35 | -4.95 | -4.59 | -4.26 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.76 | -6.25 | -5.78 | -5.35 | -4.95 | -4.59 | -4.26 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.76 | -6.25 | -5.78 | -5.35 | -4.95 | -4.59 | -4.26 |
| Depreciation | 2.37 | 2.01 | 1.71 | 1.46 | 1.24 | 1.05 | 0.89 |
| Cash accruals (PAT + depreciation) | -4.39 | -4.24 | -4.06 | -3.89 | -3.72 | -3.54 | -3.37 |
| Term loan repaid | 0.79 | 1.58 | 1.58 | 1.58 | 1.58 | 1.58 | 1.58 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.18 | -5.82 | -5.64 | -5.47 | -5.30 | -5.12 | -4.95 |
| Cash and bank | -5.18 | -10.99 | -16.64 | -22.11 | -27.40 | -32.53 | -37.48 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.53 | 5.53 | 5.53 | 5.53 | 5.53 | 5.53 | 5.53 |
| Reserves and surplus | -6.76 | -13.01 | -18.78 | -24.13 | -29.08 | -33.68 | -37.94 |
| Term loan outstanding | 9.48 | 7.90 | 6.32 | 4.74 | 3.16 | 1.58 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.25 | 0.42 | -6.94 | -13.86 | -20.39 | -26.57 | -32.41 |
| Net fixed assets | 13.43 | 11.41 | 9.70 | 8.25 | 7.01 | 5.96 | 5.06 |
| 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 | -5.18 | -10.99 | -16.64 | -22.11 | -27.40 | -32.53 | -37.48 |
| Total assets | 8.25 | 0.42 | -6.94 | -13.86 | -20.39 | -26.57 | -32.41 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.72 | -1.29 | -1.38 | -1.49 | -1.62 | -1.77 | -1.96 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.60 |
|---|---|
| Lowest DSCR | -1.96 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.37 | 2.01 | 1.71 | 1.46 | 1.24 | 1.05 | 0.89 |
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 | 10.27 | 1.11 | 0.79 | 9.48 |
| 2 | 9.48 | 0.96 | 1.58 | 7.90 |
| 3 | 7.90 | 0.79 | 1.58 | 6.32 |
| 4 | 6.32 | 0.62 | 1.58 | 4.74 |
| 5 | 4.74 | 0.44 | 1.58 | 3.16 |
| 6 | 3.16 | 0.27 | 1.58 | 1.58 |
| 7 | 1.58 | 0.09 | 1.58 | 0.00 |
17 Licences and registrations
- Drug manufacturing licence from the State Drug Controller (FDA)
- GMP compliance (Schedule M)
- Udyam registration
- GST registration
- Fire NOC
- Pollution control board 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 — Medicinal tablets (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Medicinal_tablets_%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.