Detailed Project Report
Pooja Brass Wares (Idols, Lamps, Bells)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹4.25 L
- Term loan from bank
- ₹2.76 L
- Promoter’s contribution
- ₹0.43 L
- Subsidy
- ₹1.06 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.66 L
- Average DSCR
- -5.44
- 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
Cast, turn, engrave, polish and plate brass into idols, diyas, bells and incense holders for worship, décor and gifting.
| Main product or service | Pooja Brass Wares (Idols, Lamps, Bells) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Puja-goods shops in pilgrim towns such as Haridwar
- Households for worship and festivals
- Gift and home-décor buyers
- Importers in the USA, Mauritius and Canada (report)
- Retail and wholesale shops
- E-commerce
- Custom and personalised orders
- Export
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Casting machine | 1 | 50,000 | 50,000 |
| Lathe machine | 1 | 30,000 | 30,000 |
| Engraving machine | 1 | 40,000 | 40,000 |
| Polishing machine | 1 | 25,000 | 25,000 |
| Cutting tools and equipment (× 1 set) | 1 | 15,000 | 15,000 |
| Annealing furnace | 1 | 35,000 | 35,000 |
| Brass sheet rolling machine | 1 | 60,000 | 60,000 |
| Electroplating equipment | 1 | 70,000 | 70,000 |
| Welding machine | 1 | 20,000 | 20,000 |
| Workbenches and workstations (× 1 set) | 1 | 15,000 | 15,000 |
| Quality-control instruments (× 1 set) | 1 | 25,000 | 25,000 |
| General tools and safety equipment (× 1 set) | 1 | 20,000 | 20,000 |
| Total | 4,05,000 |
Pre-filled from: Uttarakhand DUY project profile — Pooja Brass Wares. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Brass sheets and ingots — the core input; the report cites BIS IS 422 and IS 3288 for sheet and strip
- Copper and zinc (with lead or tin where needed) — for alloying in-house
- Glass, stones and wooden accents — for decoration
- Abrasive compounds, coatings and lacquer — for polishing and finishing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 4.05 |
| Contingency | 0.20 |
| Total fixed capital | 4.25 |
| Working capital margin | 0.00 |
| Total project cost | 4.25 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.43 | 10.0 |
| Subsidy | 1.06 | 25.0 |
| Term loan from bank | 2.76 | 65.0 |
| Total | 4.25 | 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 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 2.99 | 2.99 | 2.99 | 2.99 | 2.99 | 2.99 | 2.99 |
| Operating profit (EBITDA) | -2.99 | -2.99 | -2.99 | -2.99 | -2.99 | -2.99 | -2.99 |
| Depreciation | 0.64 | 0.54 | 0.46 | 0.39 | 0.33 | 0.28 | 0.24 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.30 | 0.26 | 0.21 | 0.17 | 0.12 | 0.07 | 0.03 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.92 | -3.79 | -3.66 | -3.54 | -3.44 | -3.34 | -3.25 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.92 | -3.79 | -3.66 | -3.54 | -3.44 | -3.34 | -3.25 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.92 | -3.79 | -3.66 | -3.54 | -3.44 | -3.34 | -3.25 |
| Depreciation | 0.64 | 0.54 | 0.46 | 0.39 | 0.33 | 0.28 | 0.24 |
| Cash accruals (PAT + depreciation) | -3.29 | -3.25 | -3.20 | -3.15 | -3.11 | -3.06 | -3.01 |
| Term loan repaid | 0.21 | 0.43 | 0.43 | 0.43 | 0.43 | 0.43 | 0.43 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.50 | -3.67 | -3.62 | -3.58 | -3.53 | -3.48 | -3.44 |
| Cash and bank | -3.50 | -7.17 | -10.79 | -14.37 | -17.90 | -21.38 | -24.82 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.49 | 1.49 | 1.49 | 1.49 | 1.49 | 1.49 | 1.49 |
| Reserves and surplus | -3.92 | -7.71 | -11.37 | -14.91 | -18.35 | -21.69 | -24.95 |
| Term loan outstanding | 2.55 | 2.13 | 1.70 | 1.28 | 0.85 | 0.43 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 0.12 | -4.10 | -8.18 | -12.15 | -16.01 | -19.78 | -23.46 |
| Net fixed assets | 3.61 | 3.07 | 2.61 | 2.22 | 1.89 | 1.60 | 1.36 |
| 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 | -3.50 | -7.17 | -10.79 | -14.37 | -17.90 | -21.38 | -24.82 |
| Total assets | 0.12 | -4.10 | -8.18 | -12.15 | -16.01 | -19.78 | -23.46 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -5.83 | -4.36 | -4.68 | -5.05 | -5.49 | -6.00 | -6.63 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -5.44 |
|---|---|
| Lowest DSCR | -6.63 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.64 | 0.54 | 0.46 | 0.39 | 0.33 | 0.28 | 0.24 |
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 | 2.76 | 0.30 | 0.21 | 2.55 |
| 2 | 2.55 | 0.26 | 0.43 | 2.13 |
| 3 | 2.13 | 0.21 | 0.43 | 1.70 |
| 4 | 1.70 | 0.17 | 0.43 | 1.28 |
| 5 | 1.28 | 0.12 | 0.43 | 0.85 |
| 6 | 0.85 | 0.07 | 0.43 | 0.43 |
| 7 | 0.43 | 0.03 | 0.43 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Company/firm registration (report)
- Uttarakhand Pollution Control Board consent (furnace and electroplating)
- Factory licence if the worker/power threshold is crossed
- BIS specifications IS 422 and IS 3288 for brass sheet and strip (report)
- Artisan card for craft fairs
- IEC for exports
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Uttarakhand DUY project profile — Pooja Brass Wares — https://duy-heduk.org/downloads/project-profiles/26.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.