Detailed Project Report
Quartz Analog Wall Clock Assembly
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.04 L
- Term loan from bank
- ₹0.68 L
- Promoter’s contribution
- ₹0.10 L
- Subsidy
- ₹0.26 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.07 L
- Average DSCR
- -21.64
- 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
Fit bought-in quartz movements into cases with dials and hands, test them for two days and sell wall clocks.
| Main product or service | Quartz Analog Wall Clock Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Offices, schools and shops
- Corporate and gift buyers
- Gift, watch and home-decor shops
- Wholesalers
- Online stores
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Quartz clock tester (× 3) | 1 | 60,000 | 60,000 |
| Digital multimeter, 3½ digit (× 4) | 1 | 14,000 | 14,000 |
| Office equipment, furniture and working tables (× 1 lot) | 1 | 25,000 | 25,000 |
| Tools, fixtures, soldering iron or station (× 1 lot) | 1 | 0 | 0 |
| Total | 99,000 |
Pre-filled from: DC-MSME project profile — Electronic Quartz Analog Clocks; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Complete quartz movements — 7,500 a month at ₹25 = ₹1,87,500
- Case (cabinet) with dial, hands and packing — 7,500 a month at ₹35 = ₹2,62,500
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 0.99 |
| Contingency | 0.05 |
| Total fixed capital | 1.04 |
| Working capital margin | 0.00 |
| Total project cost | 1.04 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.10 | 10.0 |
| Subsidy | 0.26 | 25.0 |
| Term loan from bank | 0.68 | 65.0 |
| Total | 1.04 | 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 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Operating profit (EBITDA) | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 |
| Depreciation | 0.16 | 0.13 | 0.11 | 0.10 | 0.08 | 0.07 | 0.06 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.07 | 0.06 | 0.05 | 0.04 | 0.03 | 0.02 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.14 | -3.10 | -3.07 | -3.04 | -3.02 | -2.99 | -2.97 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.14 | -3.10 | -3.07 | -3.04 | -3.02 | -2.99 | -2.97 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.14 | -3.10 | -3.07 | -3.04 | -3.02 | -2.99 | -2.97 |
| Depreciation | 0.16 | 0.13 | 0.11 | 0.10 | 0.08 | 0.07 | 0.06 |
| Cash accruals (PAT + depreciation) | -2.98 | -2.97 | -2.96 | -2.95 | -2.94 | -2.92 | -2.91 |
| Term loan repaid | 0.05 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.03 | -3.07 | -3.06 | -3.05 | -3.04 | -3.03 | -3.02 |
| Cash and bank | -3.03 | -6.10 | -9.17 | -12.22 | -15.26 | -18.28 | -21.30 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 | 0.36 |
| Reserves and surplus | -3.14 | -6.24 | -9.31 | -12.35 | -15.37 | -18.36 | -21.33 |
| Term loan outstanding | 0.62 | 0.52 | 0.42 | 0.31 | 0.21 | 0.10 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.15 | -5.35 | -8.53 | -11.67 | -14.79 | -17.89 | -20.97 |
| Net fixed assets | 0.88 | 0.75 | 0.64 | 0.54 | 0.46 | 0.39 | 0.33 |
| 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 | -3.03 | -6.10 | -9.17 | -12.22 | -15.26 | -18.28 | -21.30 |
| Total assets | -2.15 | -5.35 | -8.53 | -11.67 | -14.79 | -17.89 | -20.97 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -23.23 | -17.37 | -18.64 | -20.12 | -21.85 | -23.90 | -26.38 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -21.64 |
|---|---|
| Lowest DSCR | -26.38 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.16 | 0.13 | 0.11 | 0.10 | 0.08 | 0.07 | 0.06 |
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 | 0.68 | 0.07 | 0.05 | 0.62 |
| 2 | 0.62 | 0.06 | 0.10 | 0.52 |
| 3 | 0.52 | 0.05 | 0.10 | 0.42 |
| 4 | 0.42 | 0.04 | 0.10 | 0.31 |
| 5 | 0.31 | 0.03 | 0.10 | 0.21 |
| 6 | 0.21 | 0.02 | 0.10 | 0.10 |
| 7 | 0.10 | 0.01 | 0.10 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Trade licence from the local body
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
- DC-MSME project profile — Electronic Quartz Analog Clocks — https://www.dcmsme.gov.in/publications/pmryprof/it/ch2.pdf
- DGFT — ITC(HS) classification of export and import items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
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.