Detailed Project Report
Mosquito Repellent Mat
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹8.09 L
- Term loan from bank
- ₹5.26 L
- Promoter’s contribution
- ₹0.81 L
- Subsidy
- ₹2.02 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.36 L
- Average DSCR
- -2.95
- 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
Soak absorbent paper mats in an allethrin-based repellent, dry and pack them for electric mat heaters.
| Main product or service | Mosquito Repellent Mat |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households, through kirana and general stores
- Hotels, hostels and institutions
- Distributors and wholesalers
- Own delivery staff to retailers (two delivery men in the report)
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Tablet punching machine, 30 T | 1 | 85,000 | 85,000 |
| Shearing machine | 1 | 10,000 | 10,000 |
| Strapping machine | 1 | 45,000 | 45,000 |
| Laboratory — gas chromatograph with printer | 1 | 2,30,000 | 2,30,000 |
| Automatic impregnation / sealing unit | 1 | 4,00,000 | 4,00,000 |
| Mechanical formulation and storage unit, weighing machine (100 kg), hand pump, precision balance (× 1 each) | 1 | 0 | 0 |
| Total | 7,70,000 |
Pre-filled from: DC-MSME project profile — Mosquito Repellent Mat; World Customs Organization – HS Nomenclature 2022, Chapter 38. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Synthetic pyrethroid (allethrin), technical grade — 50 kg a month at ₹6,650 a kg in the report
- Piperonyl butoxide (PBO) — 30 kg a month at ₹725 a kg
- Absorbent paper / cellulose sheets — 1,000 kg a month at ₹70 a kg
- Perfume and dye — 8 kg perfume, 2 kg dye a month
- Printed polythene and laminated board cartons — packing for 9,000 boxes a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 7.70 |
| Contingency | 0.39 |
| Total fixed capital | 8.09 |
| Working capital margin | 0.00 |
| Total project cost | 8.09 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.81 | 10.0 |
| Subsidy | 2.02 | 25.0 |
| Term loan from bank | 5.26 | 65.0 |
| Total | 8.09 | 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 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 | 3.08 |
| Operating profit (EBITDA) | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 | -3.08 |
| Depreciation | 1.21 | 1.03 | 0.88 | 0.74 | 0.63 | 0.54 | 0.46 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.57 | 0.49 | 0.40 | 0.31 | 0.23 | 0.14 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.86 | -4.61 | -4.36 | -4.14 | -3.94 | -3.76 | -3.59 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.86 | -4.61 | -4.36 | -4.14 | -3.94 | -3.76 | -3.59 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.86 | -4.61 | -4.36 | -4.14 | -3.94 | -3.76 | -3.59 |
| Depreciation | 1.21 | 1.03 | 0.88 | 0.74 | 0.63 | 0.54 | 0.46 |
| Cash accruals (PAT + depreciation) | -3.65 | -3.57 | -3.49 | -3.40 | -3.31 | -3.22 | -3.13 |
| Term loan repaid | 0.40 | 0.81 | 0.81 | 0.81 | 0.81 | 0.81 | 0.81 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.06 | -4.38 | -4.29 | -4.21 | -4.12 | -4.03 | -3.94 |
| Cash and bank | -4.06 | -8.44 | -12.73 | -16.94 | -21.06 | -25.08 | -29.02 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.83 | 2.83 | 2.83 | 2.83 | 2.83 | 2.83 | 2.83 |
| Reserves and surplus | -4.86 | -9.47 | -13.83 | -17.97 | -21.91 | -25.67 | -29.26 |
| Term loan outstanding | 4.85 | 4.04 | 3.23 | 2.43 | 1.62 | 0.81 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 2.82 | -2.60 | -7.77 | -12.72 | -17.47 | -22.03 | -26.43 |
| Net fixed assets | 6.87 | 5.84 | 4.97 | 4.22 | 3.59 | 3.05 | 2.59 |
| 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 | -4.06 | -8.44 | -12.73 | -16.94 | -21.06 | -25.08 | -29.02 |
| Total assets | 2.82 | -2.60 | -7.77 | -12.72 | -17.47 | -22.03 | -26.43 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.17 | -2.37 | -2.54 | -2.74 | -2.98 | -3.26 | -3.60 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.95 |
|---|---|
| Lowest DSCR | -3.60 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.21 | 1.03 | 0.88 | 0.74 | 0.63 | 0.54 | 0.46 |
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 | 5.26 | 0.57 | 0.40 | 4.85 |
| 2 | 4.85 | 0.49 | 0.81 | 4.04 |
| 3 | 4.04 | 0.40 | 0.81 | 3.23 |
| 4 | 3.23 | 0.31 | 0.81 | 2.43 |
| 5 | 2.43 | 0.23 | 0.81 | 1.62 |
| 6 | 1.62 | 0.14 | 0.81 | 0.81 |
| 7 | 0.81 | 0.05 | 0.81 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Registration of the product with the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968
- State manufacturing licence for insecticides from the state agriculture department
- Legal Metrology registration for packaged goods
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)
- Stand-Up India
19 Sources
- DC-MSME project profile — Mosquito Repellent Mat — https://www.dcmsme.gov.in/publications/pmryprof/chemical/ch17.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 38 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0638_2022e.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.