Detailed Project Report
Mobile Cover Manufacturing Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹18.69 L
- Term loan from bank
- ₹12.15 L
- Promoter’s contribution
- ₹1.87 L
- Subsidy
- ₹4.67 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.31 L
- Average DSCR
- -1.39
- 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
Injection-mould polycarbonate phone cases, then paint, print and polish them for mobile shops.
| Main product or service | Mobile Cover Manufacturing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Mobile phone and accessory shops
- Young buyers wanting design covers
- Online sellers
- Accessory wholesale markets
- Online marketplaces
- Custom-printed covers for brands and events
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Injection moulding machine | 1 | 9,00,000 | 9,00,000 |
| CNC machine | 1 | 4,00,000 | 4,00,000 |
| Automatic painting machine | 1 | 3,00,000 | 3,00,000 |
| Printing machine | 1 | 1,80,000 | 1,80,000 |
| Total | 17,80,000 |
Pre-filled from: PMEGP sample project report — Mobile Cover (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
- Polycarbonate granules — main raw material
- Designing ink and painting material — for prints and finish
- Polishing oil — for smoothing
- Packaging plastics and boxes — for dispatch
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 17.80 |
| Contingency | 0.89 |
| Total fixed capital | 18.69 |
| Working capital margin | 0.00 |
| Total project cost | 18.69 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.87 | 10.0 |
| Subsidy | 4.67 | 25.0 |
| Term loan from bank | 12.15 | 65.0 |
| Total | 18.69 | 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 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 |
| Operating profit (EBITDA) | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 |
| Depreciation | 2.80 | 2.38 | 2.03 | 1.72 | 1.46 | 1.24 | 1.06 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.31 | 1.14 | 0.93 | 0.73 | 0.52 | 0.32 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.47 | -6.87 | -6.31 | -5.80 | -5.33 | -4.91 | -4.52 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.47 | -6.87 | -6.31 | -5.80 | -5.33 | -4.91 | -4.52 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.47 | -6.87 | -6.31 | -5.80 | -5.33 | -4.91 | -4.52 |
| Depreciation | 2.80 | 2.38 | 2.03 | 1.72 | 1.46 | 1.24 | 1.06 |
| Cash accruals (PAT + depreciation) | -4.66 | -4.49 | -4.28 | -4.08 | -3.87 | -3.66 | -3.46 |
| Term loan repaid | 0.93 | 1.87 | 1.87 | 1.87 | 1.87 | 1.87 | 1.87 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.60 | -6.36 | -6.15 | -5.94 | -5.74 | -5.53 | -5.33 |
| Cash and bank | -5.60 | -11.95 | -18.10 | -24.05 | -29.79 | -35.32 | -40.65 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.54 | 6.54 | 6.54 | 6.54 | 6.54 | 6.54 | 6.54 |
| Reserves and surplus | -7.47 | -14.34 | -20.64 | -26.44 | -31.77 | -36.68 | -41.20 |
| Term loan outstanding | 11.21 | 9.35 | 7.48 | 5.61 | 3.74 | 1.87 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.29 | 1.55 | -6.62 | -14.29 | -21.49 | -28.27 | -34.65 |
| Net fixed assets | 15.89 | 13.50 | 11.48 | 9.76 | 8.29 | 7.05 | 5.99 |
| 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 | -5.60 | -11.95 | -18.10 | -24.05 | -29.79 | -35.32 | -40.65 |
| Total assets | 10.29 | 1.55 | -6.62 | -14.29 | -21.49 | -28.27 | -34.65 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.49 | -1.11 | -1.19 | -1.29 | -1.40 | -1.53 | -1.69 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.39 |
|---|---|
| Lowest DSCR | -1.69 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.80 | 2.38 | 2.03 | 1.72 | 1.46 | 1.24 | 1.06 |
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 | 12.15 | 1.31 | 0.93 | 11.21 |
| 2 | 11.21 | 1.14 | 1.87 | 9.35 |
| 3 | 9.35 | 0.93 | 1.87 | 7.48 |
| 4 | 7.48 | 0.73 | 1.87 | 5.61 |
| 5 | 5.61 | 0.52 | 1.87 | 3.74 |
| 6 | 3.74 | 0.32 | 1.87 | 1.87 |
| 7 | 1.87 | 0.11 | 1.87 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State pollution control board consent
- Trademark for your brand (if needed)
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 — Mobile Cover (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Mobile_Cover_%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.