Detailed Project Report
Mouth-Blown Glass Hollowware
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹35.24 L
- Term loan from bank
- ₹31.71 L
- Promoter’s contribution
- ₹3.52 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-10.02 L
- Average DSCR
- -0.60
- 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
Melt glass in an oil-fired tank furnace and mouth-blow it into tumblers, jars, bottles, lamp chimneys and mugs.
| Main product or service | Mouth-Blown Glass Hollowware |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households through crockery shops
- Hotels, restaurants and bars
- Food, drink and chemical packers
- Lamp and lantern makers
- Crockery wholesalers and dealers
- Direct supply to packers
- Gift and decor shops
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Oil-fired tank furnace, 5 tonnes | 1 | 25,00,000 | 25,00,000 |
| Chimney | 1 | 1,50,000 | 1,50,000 |
| Annealing lehr 4' × 75' with heater and 40 HP motor | 1 | 2,50,000 | 2,50,000 |
| Compressor, 50 HP | 1 | 2,50,000 | 2,50,000 |
| Vacuum pump | 1 | 60,000 | 60,000 |
| Oil storage tank, 50,000 litres | 1 | 50,000 | 50,000 |
| Transformer | 1 | 96,000 | 96,000 |
| Total | 33,56,000 |
Pre-filled from: DC-MSME project profile — Glass Hollow Ware (Mouth Blown Process); DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Glass batch (silica sand, soda ash, decoloriser) — 200 tonnes a month at ₹2,000 a tonne
- Cullet (broken glass) — 100 tonnes a month at ₹1,500 a tonne
- Furnace oil — 50,000 litres a month at ₹7 a litre
- Packing material — bought locally
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 33.56 |
| Contingency | 1.68 |
| Total fixed capital | 35.24 |
| Working capital margin | 0.00 |
| Total project cost | 35.24 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.52 | 10.0 |
| Term loan from bank | 31.71 | 90.0 |
| Total | 35.24 | 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 | 0.70 | 0.70 | 0.70 | 0.70 | 0.70 | 0.70 | 0.70 |
| Insurance | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Total cost of operations | 3.76 | 3.76 | 3.76 | 3.76 | 3.76 | 3.76 | 3.76 |
| Operating profit (EBITDA) | -3.76 | -3.76 | -3.76 | -3.76 | -3.76 | -3.76 | -3.76 |
| Depreciation | 5.29 | 4.49 | 3.82 | 3.25 | 2.76 | 2.35 | 1.99 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 3.43 | 2.97 | 2.44 | 1.90 | 1.36 | 0.83 | 0.29 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -12.48 | -11.23 | -10.02 | -8.91 | -7.88 | -6.93 | -6.05 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -12.48 | -11.23 | -10.02 | -8.91 | -7.88 | -6.93 | -6.05 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -12.48 | -11.23 | -10.02 | -8.91 | -7.88 | -6.93 | -6.05 |
| Depreciation | 5.29 | 4.49 | 3.82 | 3.25 | 2.76 | 2.35 | 1.99 |
| Cash accruals (PAT + depreciation) | -7.19 | -6.74 | -6.20 | -5.66 | -5.13 | -4.59 | -4.05 |
| Term loan repaid | 2.44 | 4.88 | 4.88 | 4.88 | 4.88 | 4.88 | 4.88 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -9.63 | -11.61 | -11.08 | -10.54 | -10.00 | -9.47 | -8.93 |
| Cash and bank | -9.63 | -21.25 | -32.33 | -42.87 | -52.87 | -62.34 | -71.27 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.52 | 3.52 | 3.52 | 3.52 | 3.52 | 3.52 | 3.52 |
| Reserves and surplus | -12.48 | -23.71 | -33.72 | -42.63 | -50.52 | -57.45 | -63.50 |
| Term loan outstanding | 29.27 | 24.40 | 19.52 | 14.64 | 9.76 | 4.88 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 20.32 | 4.21 | -10.68 | -24.47 | -37.23 | -49.05 | -59.97 |
| Net fixed assets | 29.95 | 25.46 | 21.64 | 18.39 | 15.64 | 13.29 | 11.30 |
| 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 | -9.63 | -21.25 | -32.33 | -42.87 | -52.87 | -62.34 | -71.27 |
| Total assets | 20.32 | 4.21 | -10.68 | -24.47 | -37.23 | -49.05 | -59.97 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.64 | -0.48 | -0.51 | -0.55 | -0.60 | -0.66 | -0.73 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.60 |
|---|---|
| Lowest DSCR | -0.73 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.29 | 4.49 | 3.82 | 3.25 | 2.76 | 2.35 | 1.99 |
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 | 31.71 | 3.43 | 2.44 | 29.27 |
| 2 | 29.27 | 2.97 | 4.88 | 24.40 |
| 3 | 24.40 | 2.44 | 4.88 | 19.52 |
| 4 | 19.52 | 1.90 | 4.88 | 14.64 |
| 5 | 14.64 | 1.36 | 4.88 | 9.76 |
| 6 | 9.76 | 0.83 | 4.88 | 4.88 |
| 7 | 4.88 | 0.29 | 4.88 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- State Pollution Control Board consent (furnace emissions)
- Factory licence
- BIS standards for glass tableware and bottles where buyers ask
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Glass Hollow Ware (Mouth Blown Process) — https://www.dcmsme.gov.in/publications/pmryprof/glass/ch13.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.