Detailed Project Report
Pocket Perfume (20 ml Spray) Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹18.27 L
- Term loan from bank
- ₹11.88 L
- Promoter’s contribution
- ₹1.83 L
- Subsidy
- ₹4.57 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.23 L
- Average DSCR
- -1.41
- 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
Blend fragrance, fill it into 20 ml pocket-size spray bottles and sell a low-priced perfume people carry with them.
| Main product or service | Pocket Perfume (20 ml Spray) Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Young men and women buying a low-priced perfume
- Travellers and office-goers who want a bottle that fits a pocket or bag
- General stores, cosmetics shops and gift shops
- FMCG distributors and wholesalers
- Cosmetics and general stores
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Water treatment system | 1 | 3,50,000 | 3,50,000 |
| Steam distillation unit | 1 | 4,00,000 | 4,00,000 |
| Vacuum filling machine | 1 | 2,50,000 | 2,50,000 |
| Liquid filling machine | 1 | 6,90,000 | 6,90,000 |
| Perfume capping machine | 1 | 50,000 | 50,000 |
| Total | 17,40,000 |
Pre-filled from: PMEGP sample project report — Pocket Perfume (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Natural fragrance ingredients — flowers, grasses, spices, fruit, wood, roots, resins, leaves and gums
- Alcohol — carrier for the fragrance
- Synthetic aroma chemicals — the report lists petrochemical and coal-tar based chemicals
- Packing material — 20 ml bottles, spray pumps, caps and cartons
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 17.40 |
| Contingency | 0.87 |
| Total fixed capital | 18.27 |
| Working capital margin | 0.00 |
| Total project cost | 18.27 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.83 | 10.0 |
| Subsidy | 4.57 | 25.0 |
| Term loan from bank | 11.88 | 65.0 |
| Total | 18.27 | 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 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 | 3.34 |
| Operating profit (EBITDA) | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 | -3.34 |
| Depreciation | 2.74 | 2.33 | 1.98 | 1.68 | 1.43 | 1.22 | 1.03 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.29 | 1.11 | 0.91 | 0.71 | 0.51 | 0.31 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.36 | -6.78 | -6.23 | -5.73 | -5.28 | -4.86 | -4.48 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.36 | -6.78 | -6.23 | -5.73 | -5.28 | -4.86 | -4.48 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.36 | -6.78 | -6.23 | -5.73 | -5.28 | -4.86 | -4.48 |
| Depreciation | 2.74 | 2.33 | 1.98 | 1.68 | 1.43 | 1.22 | 1.03 |
| Cash accruals (PAT + depreciation) | -4.62 | -4.45 | -4.25 | -4.05 | -3.85 | -3.65 | -3.45 |
| Term loan repaid | 0.91 | 1.83 | 1.83 | 1.83 | 1.83 | 1.83 | 1.83 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.54 | -6.28 | -6.08 | -5.88 | -5.67 | -5.47 | -5.27 |
| Cash and bank | -5.54 | -11.81 | -17.89 | -23.77 | -29.44 | -34.91 | -40.19 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.39 | 6.39 | 6.39 | 6.39 | 6.39 | 6.39 | 6.39 |
| Reserves and surplus | -7.36 | -14.14 | -20.37 | -26.10 | -31.38 | -36.24 | -40.72 |
| Term loan outstanding | 10.96 | 9.14 | 7.31 | 5.48 | 3.65 | 1.83 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 9.99 | 1.39 | -6.67 | -14.23 | -21.33 | -28.02 | -34.33 |
| Net fixed assets | 15.53 | 13.20 | 11.22 | 9.54 | 8.11 | 6.89 | 5.86 |
| 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 | -5.54 | -11.81 | -17.89 | -23.77 | -29.44 | -34.91 | -40.19 |
| Total assets | 9.99 | 1.39 | -6.67 | -14.23 | -21.33 | -28.02 | -34.33 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.52 | -1.13 | -1.22 | -1.31 | -1.43 | -1.56 | -1.72 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.41 |
|---|---|
| Lowest DSCR | -1.72 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.74 | 2.33 | 1.98 | 1.68 | 1.43 | 1.22 | 1.03 |
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 | 11.88 | 1.29 | 0.91 | 10.96 |
| 2 | 10.96 | 1.11 | 1.83 | 9.14 |
| 3 | 9.14 | 0.91 | 1.83 | 7.31 |
| 4 | 7.31 | 0.71 | 1.83 | 5.48 |
| 5 | 5.48 | 0.51 | 1.83 | 3.65 |
| 6 | 3.65 | 0.31 | 1.83 | 1.83 |
| 7 | 1.83 | 0.11 | 1.83 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Cosmetics manufacturing licence from the State Drugs Control authority (Drugs and Cosmetics Act)
- State excise permission to buy and store alcohol / denatured spirit
- Fire NOC
- State Pollution Control Board consent
- Legal Metrology packaged-commodity registration
- Trademark for your brand (optional)
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 — Pocket Perfume (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Pocket_Perfume_%28_Samadhan_Projects_%29.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.