Detailed Project Report
PET Bottle Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹39.17 L
- Term loan from bank
- ₹25.46 L
- Promoter’s contribution
- ₹3.92 L
- Subsidy
- ₹9.79 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-10.06 L
- Average DSCR
- -0.76
- 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
Blow PET bottles for water, soft drinks, edible oil and household products.
| Main product or service | PET Bottle Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Mineral water and soft-drink bottlers
- Edible oil packers
- Detergent, paint and lubricant makers
- Household food-container and baby-bottle sellers
- Direct supply to bottlers and packers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Plant & machinery (one line in the report; machines not itemised) | 1 | 37,30,000 | 37,30,000 |
| Total | 37,30,000 |
Pre-filled from: PMEGP sample project report — PET Bottles (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022, Chapter 39. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- PET resin / PET preforms — ₹3.00 per bottle in year 1, rising to ₹3.80 in year 5
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 37.30 |
| Contingency | 1.87 |
| Total fixed capital | 39.17 |
| Working capital margin | 0.00 |
| Total project cost | 39.17 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.92 | 10.0 |
| Subsidy | 9.79 | 25.0 |
| Term loan from bank | 25.46 | 65.0 |
| Total | 39.17 | 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 | 0.78 | 0.78 | 0.78 | 0.78 | 0.78 | 0.78 | 0.78 |
| Insurance | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Total cost of operations | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 | 3.86 |
| Operating profit (EBITDA) | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 | -3.86 |
| Depreciation | 5.87 | 4.99 | 4.24 | 3.61 | 3.07 | 2.61 | 2.22 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.76 | 2.39 | 1.96 | 1.53 | 1.09 | 0.66 | 0.23 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -12.49 | -11.24 | -10.06 | -8.99 | -8.02 | -7.13 | -6.31 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -12.49 | -11.24 | -10.06 | -8.99 | -8.02 | -7.13 | -6.31 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -12.49 | -11.24 | -10.06 | -8.99 | -8.02 | -7.13 | -6.31 |
| Depreciation | 5.87 | 4.99 | 4.24 | 3.61 | 3.07 | 2.61 | 2.22 |
| Cash accruals (PAT + depreciation) | -6.61 | -6.25 | -5.82 | -5.38 | -4.95 | -4.52 | -4.09 |
| Term loan repaid | 1.96 | 3.92 | 3.92 | 3.92 | 3.92 | 3.92 | 3.92 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.57 | -10.16 | -9.73 | -9.30 | -8.87 | -8.44 | -8.01 |
| Cash and bank | -8.57 | -18.74 | -28.47 | -37.77 | -46.64 | -55.08 | -63.09 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 13.71 | 13.71 | 13.71 | 13.71 | 13.71 | 13.71 | 13.71 |
| Reserves and surplus | -12.49 | -23.73 | -33.79 | -42.78 | -50.80 | -57.93 | -64.24 |
| Term loan outstanding | 23.50 | 19.58 | 15.67 | 11.75 | 7.83 | 3.92 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 24.72 | 9.56 | -4.42 | -17.33 | -29.26 | -40.31 | -50.53 |
| Net fixed assets | 33.29 | 28.30 | 24.05 | 20.44 | 17.38 | 14.77 | 12.56 |
| 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 | -8.57 | -18.74 | -28.47 | -37.77 | -46.64 | -55.08 | -63.09 |
| Total assets | 24.72 | 9.56 | -4.42 | -17.33 | -29.26 | -40.31 | -50.53 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.82 | -0.61 | -0.66 | -0.71 | -0.77 | -0.84 | -0.93 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.76 |
|---|---|
| Lowest DSCR | -0.93 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.87 | 4.99 | 4.24 | 3.61 | 3.07 | 2.61 | 2.22 |
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 | 25.46 | 2.76 | 1.96 | 23.50 |
| 2 | 23.50 | 2.39 | 3.92 | 19.58 |
| 3 | 19.58 | 1.96 | 3.92 | 15.67 |
| 4 | 15.67 | 1.53 | 3.92 | 11.75 |
| 5 | 11.75 | 1.09 | 3.92 | 7.83 |
| 6 | 7.83 | 0.66 | 3.92 | 3.92 |
| 7 | 3.92 | 0.23 | 3.92 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- State Pollution Control Board consent
- EPR registration on the CPCB portal (Plastic Waste Management Rules, plastic packaging)
- Food-contact grade resin certificates for food and water buyers
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — PET Bottles (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/PET_Bottles_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 39 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0739_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.