Detailed Project Report
Miniature Circuit Breaker (MCB) Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹10.24 L
- Term loan from bank
- ₹6.65 L
- Promoter’s contribution
- ₹1.02 L
- Subsidy
- ₹2.56 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.76 L
- Average DSCR
- -2.37
- 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, assemble, calibrate and test miniature circuit breakers for homes, shops and offices.
| Main product or service | Miniature Circuit Breaker (MCB) Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households and housing builders
- Shops, offices, hotels, theatres and factories
- Electrical panel makers
- Electrical distributors and shops
- Electrical contractors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Injection moulding, spot welding, power presses (5/10/20 tonne), riveting, welding, air compressor, drill, bench grinder, hand press, semi-automatic coil winding, sealing machine, electric oven, calibration bench, high-voltage tester, 500 V megger, endurance tester, heating oven, temperature test set, testing lab, tooling and jigs (× set) | 1 | 9,75,000 | 9,75,000 |
| Total | 9,75,000 |
Pre-filled from: KVIC Project Profile — Miniature Circuit Breakers (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
- Raw material and components (not itemised in the profile) — raw material ₹25.92 lakh a year at full capacity
- Labels and packing material — ₹1.00 lakh a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 9.75 |
| Contingency | 0.49 |
| Total fixed capital | 10.24 |
| Working capital margin | 0.00 |
| Total project cost | 10.24 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.02 | 10.0 |
| Subsidy | 2.56 | 25.0 |
| Term loan from bank | 6.65 | 65.0 |
| Total | 10.24 | 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 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.14 | 3.14 | 3.14 | 3.14 | 3.14 | 3.14 | 3.14 |
| Operating profit (EBITDA) | -3.14 | -3.14 | -3.14 | -3.14 | -3.14 | -3.14 | -3.14 |
| Depreciation | 1.54 | 1.31 | 1.11 | 0.94 | 0.80 | 0.68 | 0.58 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.72 | 0.62 | 0.51 | 0.40 | 0.29 | 0.17 | 0.06 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.39 | -5.07 | -4.76 | -4.48 | -4.22 | -3.99 | -3.78 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.39 | -5.07 | -4.76 | -4.48 | -4.22 | -3.99 | -3.78 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.39 | -5.07 | -4.76 | -4.48 | -4.22 | -3.99 | -3.78 |
| Depreciation | 1.54 | 1.31 | 1.11 | 0.94 | 0.80 | 0.68 | 0.58 |
| Cash accruals (PAT + depreciation) | -3.86 | -3.76 | -3.65 | -3.53 | -3.42 | -3.31 | -3.20 |
| Term loan repaid | 0.51 | 1.02 | 1.02 | 1.02 | 1.02 | 1.02 | 1.02 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.37 | -4.78 | -4.67 | -4.56 | -4.45 | -4.33 | -4.22 |
| Cash and bank | -4.37 | -9.15 | -13.82 | -18.38 | -22.83 | -27.16 | -31.38 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.58 | 3.58 | 3.58 | 3.58 | 3.58 | 3.58 | 3.58 |
| Reserves and surplus | -5.39 | -10.46 | -15.21 | -19.69 | -23.92 | -27.91 | -31.68 |
| Term loan outstanding | 6.14 | 5.12 | 4.10 | 3.07 | 2.05 | 1.02 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.33 | -1.76 | -7.54 | -13.04 | -18.28 | -23.30 | -28.10 |
| Net fixed assets | 8.70 | 7.40 | 6.29 | 5.34 | 4.54 | 3.86 | 3.28 |
| 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 | -4.37 | -9.15 | -13.82 | -18.38 | -22.83 | -27.16 | -31.38 |
| Total assets | 4.33 | -1.76 | -7.54 | -13.04 | -18.28 | -23.30 | -28.10 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.55 | -1.90 | -2.04 | -2.20 | -2.39 | -2.62 | -2.89 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.37 |
|---|---|
| Lowest DSCR | -2.89 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.54 | 1.31 | 1.11 | 0.94 | 0.80 | 0.68 | 0.58 |
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 | 6.65 | 0.72 | 0.51 | 6.14 |
| 2 | 6.14 | 0.62 | 1.02 | 5.12 |
| 3 | 5.12 | 0.51 | 1.02 | 4.10 |
| 4 | 4.10 | 0.40 | 1.02 | 3.07 |
| 5 | 3.07 | 0.29 | 1.02 | 2.05 |
| 6 | 2.05 | 0.17 | 1.02 | 1.02 |
| 7 | 1.02 | 0.06 | 1.02 | 0.00 |
17 Licences and registrations
- BIS licence (compulsory certification for MCBs)
- Udyam registration
- GST registration
- Trademark for your brand
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)
19 Sources
- KVIC Project Profile — Miniature Circuit Breakers (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/MINIATURE_CIRCUIT_BREAKERS_%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.