Detailed Project Report
PET Preform Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹41.69 L
- Term loan from bank
- ₹27.10 L
- Promoter’s contribution
- ₹4.17 L
- Subsidy
- ₹10.42 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-10.52 L
- Average DSCR
- -0.73
- 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 PET preforms — the small test-tube shapes that bottle makers blow into bottles.
| Main product or service | PET Preform Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Bottled-water plants
- Soft-drink and juice bottlers
- Edible oil packers
- Direct supply to bottle blowers and bottlers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Injection moulding machine | 1 | 0 | 0 |
| Grinder (for rejects) | 1 | 0 | 0 |
| Water chiller | 1 | 0 | 0 |
| Profile dies (multi-cavity moulds) | 1 | 0 | 0 |
| Pump | 1 | 0 | 0 |
| Plant & machinery (total in the cost table) | 1 | 39,70,000 | 39,70,000 |
| Total | 39,70,000 |
Pre-filled from: PMEGP sample project report — PET Preforms (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 — 1,84,320 kg a year at ₹50 a kg (full capacity); antimony below 300 mg per the report
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 39.70 |
| Contingency | 1.99 |
| Total fixed capital | 41.69 |
| Working capital margin | 0.00 |
| Total project cost | 41.69 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 4.17 | 10.0 |
| Subsidy | 10.42 | 25.0 |
| Term loan from bank | 27.10 | 65.0 |
| Total | 41.69 | 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 | 0.83 | 0.83 | 0.83 | 0.83 | 0.83 | 0.83 | 0.83 |
| Insurance | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 |
| Total cost of operations | 3.92 | 3.92 | 3.92 | 3.92 | 3.92 | 3.92 | 3.92 |
| Operating profit (EBITDA) | -3.92 | -3.92 | -3.92 | -3.92 | -3.92 | -3.92 | -3.92 |
| Depreciation | 6.25 | 5.31 | 4.52 | 3.84 | 3.26 | 2.77 | 2.36 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.93 | 2.54 | 2.08 | 1.62 | 1.17 | 0.71 | 0.25 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -13.11 | -11.78 | -10.52 | -9.39 | -8.35 | -7.40 | -6.53 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -13.11 | -11.78 | -10.52 | -9.39 | -8.35 | -7.40 | -6.53 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -13.11 | -11.78 | -10.52 | -9.39 | -8.35 | -7.40 | -6.53 |
| Depreciation | 6.25 | 5.31 | 4.52 | 3.84 | 3.26 | 2.77 | 2.36 |
| Cash accruals (PAT + depreciation) | -6.85 | -6.46 | -6.00 | -5.55 | -5.09 | -4.63 | -4.17 |
| Term loan repaid | 2.08 | 4.17 | 4.17 | 4.17 | 4.17 | 4.17 | 4.17 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.94 | -10.63 | -10.17 | -9.71 | -9.26 | -8.80 | -8.34 |
| Cash and bank | -8.94 | -19.57 | -29.74 | -39.46 | -48.71 | -57.51 | -65.85 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 14.59 | 14.59 | 14.59 | 14.59 | 14.59 | 14.59 | 14.59 |
| Reserves and surplus | -13.11 | -24.89 | -35.41 | -44.79 | -53.15 | -60.55 | -67.08 |
| Term loan outstanding | 25.01 | 20.84 | 16.67 | 12.51 | 8.34 | 4.17 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 26.49 | 10.55 | -4.14 | -17.70 | -30.22 | -41.79 | -52.49 |
| Net fixed assets | 35.43 | 30.12 | 25.60 | 21.76 | 18.50 | 15.72 | 13.36 |
| 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 | -8.94 | -19.57 | -29.74 | -39.46 | -48.71 | -57.51 | -65.85 |
| Total assets | 26.49 | 10.55 | -4.14 | -17.70 | -30.22 | -41.79 | -52.49 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.78 | -0.58 | -0.63 | -0.68 | -0.74 | -0.80 | -0.89 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.73 |
|---|---|
| Lowest DSCR | -0.89 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 6.25 | 5.31 | 4.52 | 3.84 | 3.26 | 2.77 | 2.36 |
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 | 27.10 | 2.93 | 2.08 | 25.01 |
| 2 | 25.01 | 2.54 | 4.17 | 20.84 |
| 3 | 20.84 | 2.08 | 4.17 | 16.67 |
| 4 | 16.67 | 1.62 | 4.17 | 12.51 |
| 5 | 12.51 | 1.17 | 4.17 | 8.34 |
| 6 | 8.34 | 0.71 | 4.17 | 4.17 |
| 7 | 4.17 | 0.25 | 4.17 | 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 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 Preforms (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/PET_Preforms_%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.