Detailed Project Report
Pahadi Traditional Metal Utensils (Copper, Kansa, Brass, Iron)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹21.00 L
- Term loan from bank
- ₹18.90 L
- Promoter’s contribution
- ₹2.10 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.13 L
- Average DSCR
- -0.91
- 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
Make Uttarakhand's traditional kitchenware — copper water pots, kansa thalis and bowls, brass ladles, bronze tumblers, iron tawas and kadhais.
| Main product or service | Pahadi Traditional Metal Utensils (Copper, Kansa, Brass, Iron) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households preferring metal cookware
- Temples
- Restaurants, resorts and heritage hotels
- Wedding, corporate and tourist gift buyers
- Retail and own outlet
- Online sales
- Heritage kitchen gift sets
- Bulk orders from hotels and temples
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Metal cutting shears and press machine (× 2) | 1 | 0 | 0 |
| Furnaces and forging hammers | 1 | 0 | 0 |
| Lathe and turning machines (× 2) | 1 | 0 | 0 |
| Engraving and etching machines (× 2) | 1 | 0 | 0 |
| Polishing and buffing machines (× 2) | 1 | 0 | 0 |
| Quality testing instruments (× 1 set) | 1 | 0 | 0 |
| Packaging and labelling machine | 1 | 0 | 0 |
| Machinery & tools in total | 1 | 20,00,000 | 20,00,000 |
| Total | 20,00,000 |
Pre-filled from: Uttarakhand DUY project profile — Uttarakhand Special Utensils Manufacturing Unit; World Customs Organization – HS Nomenclature 2022, Chapter 74. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Copper, brass, bronze and iron sheets and ingots — from metal suppliers in Haridwar, Delhi and Moradabad
- Flux and polishing compounds
- Wooden handles — bought locally
- Cardboard and jute packaging
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 20.00 |
| Contingency | 1.00 |
| Total fixed capital | 21.00 |
| Working capital margin | 0.00 |
| Total project cost | 21.00 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.10 | 10.0 |
| Term loan from bank | 18.90 | 90.0 |
| Total | 21.00 | 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 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 |
| Operating profit (EBITDA) | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 |
| Depreciation | 3.15 | 2.68 | 2.28 | 1.93 | 1.64 | 1.40 | 1.19 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.05 | 1.77 | 1.45 | 1.13 | 0.81 | 0.49 | 0.17 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.60 | -7.85 | -7.13 | -6.47 | -5.86 | -5.30 | -4.77 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.60 | -7.85 | -7.13 | -6.47 | -5.86 | -5.30 | -4.77 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.60 | -7.85 | -7.13 | -6.47 | -5.86 | -5.30 | -4.77 |
| Depreciation | 3.15 | 2.68 | 2.28 | 1.93 | 1.64 | 1.40 | 1.19 |
| Cash accruals (PAT + depreciation) | -5.45 | -5.18 | -4.86 | -4.54 | -4.22 | -3.90 | -3.58 |
| Term loan repaid | 1.45 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.90 | -8.09 | -7.77 | -7.45 | -7.13 | -6.81 | -6.49 |
| Cash and bank | -6.90 | -14.99 | -22.76 | -30.20 | -37.33 | -44.13 | -50.62 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.10 | 2.10 | 2.10 | 2.10 | 2.10 | 2.10 | 2.10 |
| Reserves and surplus | -8.60 | -16.46 | -23.59 | -30.06 | -35.92 | -41.22 | -45.99 |
| Term loan outstanding | 17.45 | 14.54 | 11.63 | 8.72 | 5.82 | 2.91 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.95 | 0.18 | -9.86 | -19.24 | -28.01 | -36.21 | -43.89 |
| Net fixed assets | 17.85 | 15.17 | 12.90 | 10.96 | 9.32 | 7.92 | 6.73 |
| 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 | -6.90 | -14.99 | -22.76 | -30.20 | -37.33 | -44.13 | -50.62 |
| Total assets | 10.95 | 0.18 | -9.86 | -19.24 | -28.01 | -36.21 | -43.89 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.97 | -0.73 | -0.78 | -0.84 | -0.92 | -1.00 | -1.11 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.91 |
|---|---|
| Lowest DSCR | -1.11 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.15 | 2.68 | 2.28 | 1.93 | 1.64 | 1.40 | 1.19 |
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 | 18.90 | 2.05 | 1.45 | 17.45 |
| 2 | 17.45 | 1.77 | 2.91 | 14.54 |
| 3 | 14.54 | 1.45 | 2.91 | 11.63 |
| 4 | 11.63 | 1.13 | 2.91 | 8.72 |
| 5 | 8.72 | 0.81 | 2.91 | 5.82 |
| 6 | 5.82 | 0.49 | 2.91 | 2.91 |
| 7 | 2.91 | 0.17 | 2.91 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State Pollution Control Board consent to establish and operate (furnace, polishing)
- Factory licence if worker numbers cross the Factories Act limit
- Legal Metrology registration for pre-packed goods
- Artisan identity card (Pehchan) for craftsmen — useful for fairs and schemes
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- Uttarakhand DUY project profile — Uttarakhand Special Utensils Manufacturing Unit — https://duy-heduk.org/downloads/project-profiles/8.%20Uttarakhand%20Special%20Utensils%20Manufacturing%20Unit.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 74 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1574_2022e.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 73 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1573_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.