Detailed Project Report
Mixer-Grinder Assembly Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹9.38 L
- Term loan from bank
- ₹8.44 L
- Promoter’s contribution
- ₹0.94 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.78 L
- Average DSCR
- -1.86
- 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
Assemble kitchen mixer-grinders from bought-in motors, moulded bodies and steel jars, test every piece and sell them under your own brand.
| Main product or service | Mixer-Grinder Assembly Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households, through appliance and kitchenware shops
- Distributors and dealers of home appliances
- Online buyers
- Brands that buy assembled mixers under their own label
- Distributor and dealer network
- Own brand with after-sales service centres
- E-commerce marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Drilling machine, up to 25 mm drill capacity | 1 | 80,000 | 80,000 |
| Jig-type vertical drilling machine, 12.5 mm | 1 | 30,000 | 30,000 |
| Buffing machine with dual 250 mm wheels | 1 | 40,000 | 40,000 |
| Hand press, 1 tonne | 1 | 25,000 | 25,000 |
| Fly press, 10 tonne | 1 | 1,00,000 | 1,00,000 |
| Air compressor with a set of pneumatic screwing units for work stations (× 1 set) | 1 | 1,00,000 | 1,00,000 |
| Conveyor belt system, 1.5 ft wide, variable speed, up to 75 ft long | 1 | 1,50,000 | 1,50,000 |
| Soldering stations (× 4) | 1 | 8,000 | 8,000 |
| Screen printing unit | 1 | 30,000 | 30,000 |
| Miscellaneous equipment (pedestal grinder, tool-room bench, jar assembly tables, vices) | 1 | 1,00,000 | 1,00,000 |
| High-voltage testing set | 1 | 20,000 | 20,000 |
| Multimeters, ammeters, voltmeters, wattmeters and auto-transformers (× 3 each) | 1 | 60,000 | 60,000 |
| Jigs, fixtures and tools (× 1 set) | 1 | 1,50,000 | 1,50,000 |
| Total | 8,93,000 |
Pre-filled from: DC-MSME import-substitution DPR — Domestic Electric Appliances (Food Mixer, Wet Grinder and Food Processor). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Electric motor, 500 watt — 1,560 a month at ₹500 each
- Plastic moulded body parts kit — 1,560 a month at ₹450 each
- Jar set (2 jars) — 1,560 a month at ₹300 each
- Die-cast base plates — 1,560 a month at ₹75 each
- Cable and switches — ₹60 a set
- Rubber components (bushes, gaskets) and small hardware — ₹30 and ₹15 a set
- Packaging material (printed carton boxes) — ₹80,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 8.93 |
| Contingency | 0.45 |
| Total fixed capital | 9.38 |
| Working capital margin | 0.00 |
| Total project cost | 9.38 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.94 | 10.0 |
| Term loan from bank | 8.44 | 90.0 |
| Total | 9.38 | 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 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 | 0.19 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.11 | 3.11 | 3.11 | 3.11 | 3.11 | 3.11 | 3.11 |
| Operating profit (EBITDA) | -3.11 | -3.11 | -3.11 | -3.11 | -3.11 | -3.11 | -3.11 |
| Depreciation | 1.41 | 1.20 | 1.02 | 0.86 | 0.73 | 0.62 | 0.53 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.91 | 0.79 | 0.65 | 0.51 | 0.36 | 0.22 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.43 | -5.10 | -4.78 | -4.48 | -4.21 | -3.96 | -3.72 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.43 | -5.10 | -4.78 | -4.48 | -4.21 | -3.96 | -3.72 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.43 | -5.10 | -4.78 | -4.48 | -4.21 | -3.96 | -3.72 |
| Depreciation | 1.41 | 1.20 | 1.02 | 0.86 | 0.73 | 0.62 | 0.53 |
| Cash accruals (PAT + depreciation) | -4.03 | -3.91 | -3.76 | -3.62 | -3.48 | -3.33 | -3.19 |
| Term loan repaid | 0.65 | 1.30 | 1.30 | 1.30 | 1.30 | 1.30 | 1.30 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.68 | -5.20 | -5.06 | -4.92 | -4.78 | -4.63 | -4.49 |
| Cash and bank | -4.68 | -9.88 | -14.94 | -19.86 | -24.64 | -29.27 | -33.76 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 |
| Reserves and surplus | -5.43 | -10.54 | -15.31 | -19.80 | -24.01 | -27.97 | -31.69 |
| Term loan outstanding | 7.79 | 6.49 | 5.19 | 3.89 | 2.60 | 1.30 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.29 | -3.11 | -9.18 | -14.97 | -20.48 | -25.73 | -30.75 |
| Net fixed assets | 7.97 | 6.77 | 5.76 | 4.89 | 4.16 | 3.54 | 3.01 |
| 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 | -4.68 | -9.88 | -14.94 | -19.86 | -24.64 | -29.27 | -33.76 |
| Total assets | 3.29 | -3.11 | -9.18 | -14.97 | -20.48 | -25.73 | -30.75 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.99 | -1.49 | -1.60 | -1.73 | -1.87 | -2.05 | -2.26 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.86 |
|---|---|
| Lowest DSCR | -2.26 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.41 | 1.20 | 1.02 | 0.86 | 0.73 | 0.62 | 0.53 |
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 | 8.44 | 0.91 | 0.65 | 7.79 |
| 2 | 7.79 | 0.79 | 1.30 | 6.49 |
| 3 | 6.49 | 0.65 | 1.30 | 5.19 |
| 4 | 5.19 | 0.51 | 1.30 | 3.89 |
| 5 | 3.89 | 0.36 | 1.30 | 2.60 |
| 6 | 2.60 | 0.22 | 1.30 | 1.30 |
| 7 | 1.30 | 0.08 | 1.30 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- BIS licence (ISI mark) to IS 4250 for electric food mixers — check the current quality control order for household electrical appliances
- Factory licence or Shops and Establishments registration, depending on the number of workers
- Trademark registration for your brand
- Fire safety clearance for the building
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- DC-MSME import-substitution DPR — Domestic Electric Appliances (Food Mixer, Wet Grinder and Food Processor) — https://dcmsme.gov.in/21_Domestic%20Electrical%20appliances%20by%20Govindaraj-converted.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.