Detailed Project Report
Paper Pulp Egg Tray Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹24.78 L
- Term loan from bank
- ₹16.11 L
- Promoter’s contribution
- ₹2.48 L
- Subsidy
- ₹6.20 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.42 L
- Average DSCR
- -1.09
- 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
Pulp waste paper, mould it into egg trays on a forming machine, and dry them on a hot-air line for poultry farms and egg traders.
| Main product or service | Paper Pulp Egg Tray Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Poultry farms
- Egg wholesalers and traders
- Supermarkets selling packed eggs
- Direct supply to poultry farms
- Egg traders and mandis
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Pulper | 1 | 0 | 0 |
| Chest tank with agitator | 1 | 0 | 0 |
| Water tank | 1 | 0 | 0 |
| Moulding machine with dies | 1 | 0 | 0 |
| Trolleys (× 1 lot) | 1 | 0 | 0 |
| Complete egg-tray machinery (report: ₹20.00 L machinery price, ₹23.60 L total) (× 1 set) | 1 | 23,60,000 | 23,60,000 |
| Total | 23,60,000 |
Pre-filled from: PMEGP sample project report — Egg Tray (prepared by Udyami/Samadhan); World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Waste duplex paper — main raw material; ₹13 a kg in year 1
- Old books and copies (rough paper) — up to 30% of the mix
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 23.60 |
| Contingency | 1.18 |
| Total fixed capital | 24.78 |
| Working capital margin | 0.00 |
| Total project cost | 24.78 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.48 | 10.0 |
| Subsidy | 6.20 | 25.0 |
| Term loan from bank | 16.11 | 65.0 |
| Total | 24.78 | 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 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 |
| Insurance | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Total cost of operations | 3.50 | 3.50 | 3.50 | 3.50 | 3.50 | 3.50 | 3.50 |
| Operating profit (EBITDA) | -3.50 | -3.50 | -3.50 | -3.50 | -3.50 | -3.50 | -3.50 |
| Depreciation | 3.72 | 3.16 | 2.69 | 2.28 | 1.94 | 1.65 | 1.40 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.74 | 1.51 | 1.24 | 0.97 | 0.69 | 0.42 | 0.15 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.96 | -8.17 | -7.42 | -6.75 | -6.13 | -5.57 | -5.05 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.96 | -8.17 | -7.42 | -6.75 | -6.13 | -5.57 | -5.05 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.96 | -8.17 | -7.42 | -6.75 | -6.13 | -5.57 | -5.05 |
| Depreciation | 3.72 | 3.16 | 2.69 | 2.28 | 1.94 | 1.65 | 1.40 |
| Cash accruals (PAT + depreciation) | -5.24 | -5.01 | -4.74 | -4.46 | -4.19 | -3.92 | -3.65 |
| Term loan repaid | 1.24 | 2.48 | 2.48 | 2.48 | 2.48 | 2.48 | 2.48 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.48 | -7.49 | -7.22 | -6.94 | -6.67 | -6.40 | -6.13 |
| Cash and bank | -6.48 | -13.97 | -21.19 | -28.13 | -34.80 | -41.20 | -47.32 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 8.67 | 8.67 | 8.67 | 8.67 | 8.67 | 8.67 | 8.67 |
| Reserves and surplus | -8.96 | -17.13 | -24.55 | -31.30 | -37.43 | -43.00 | -48.05 |
| Term loan outstanding | 14.87 | 12.39 | 9.91 | 7.43 | 4.96 | 2.48 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 14.58 | 3.93 | -5.97 | -15.19 | -23.80 | -31.85 | -39.38 |
| Net fixed assets | 21.06 | 17.90 | 15.22 | 12.94 | 11.00 | 9.35 | 7.94 |
| 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 | -6.48 | -13.97 | -21.19 | -28.13 | -34.80 | -41.20 | -47.32 |
| Total assets | 14.58 | 3.93 | -5.97 | -15.19 | -23.80 | -31.85 | -39.38 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.17 | -0.88 | -0.94 | -1.02 | -1.10 | -1.21 | -1.33 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.09 |
|---|---|
| Lowest DSCR | -1.33 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.72 | 3.16 | 2.69 | 2.28 | 1.94 | 1.65 | 1.40 |
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 | 16.11 | 1.74 | 1.24 | 14.87 |
| 2 | 14.87 | 1.51 | 2.48 | 12.39 |
| 3 | 12.39 | 1.24 | 2.48 | 9.91 |
| 4 | 9.91 | 0.97 | 2.48 | 7.43 |
| 5 | 7.43 | 0.69 | 2.48 | 4.96 |
| 6 | 4.96 | 0.42 | 2.48 | 2.48 |
| 7 | 2.48 | 0.15 | 2.48 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- Fire and State Pollution Control Board registration as required (pulping water)
- Trademark for the brand if required
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)
- Stand-Up India
19 Sources
- PMEGP sample project report — Egg Tray (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Egg_tray_%28_Samadhan_Projects_%29.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
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.