Detailed Project Report
Refrigerated Truck Body Building
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹7.27 L
- Term loan from bank
- ₹6.54 L
- Promoter’s contribution
- ₹0.73 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.35 L
- Average DSCR
- -2.36
- 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
Build insulated, refrigerated bodies on truck chassis for carrying fish, food and other perishables.
| Main product or service | Refrigerated Truck Body Building |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Marine food makers and exporters
- Traders of perishable food and vegetables
- Processed-food companies
- Cold-chain transport operators
- Orders through truck dealers
- Direct orders from fleet owners and food companies
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| TIG welding equipment, 500 A | 1 | 0 | 0 |
| Arc welding transformer, 3-phase, oil-cooled | 1 | 0 | 0 |
| Portable spot welding guns (× 2) | 1 | 0 | 0 |
| Double-ended bench grinder, 8 inch | 1 | 0 | 0 |
| Heavy-duty portable electric shear (× 2) | 1 | 0 | 0 |
| Universal sheet worker with electric motor and starter (× 2) | 1 | 0 | 0 |
| Universal hand shearing machine | 1 | 0 | 0 |
| Air compressor, 5 HP, double cylinder | 1 | 0 | 0 |
| Pneumatic riveting and chipping hammers, saws, drills, tapping machine, sander and other tools (× set) | 1 | 0 | 0 |
| Total machinery and tools (× —) | 1 | 6,92,000 | 6,92,000 |
| Total | 6,92,000 |
Pre-filled from: MSME-DI Hyderabad project profile — Refrigerated Trucks; World Customs Organization – HS Nomenclature 2022, Chapter 87. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- CR steel sheet, 8 SWG, with channels and bars — about 550 sq ft per truck body
- Thermofoam insulation — about 550 sq ft per body
- Stainless steel sheet, 20 SWG, for inner lining — about 500 sq ft per body
- Refrigeration set: 5 BHP air-cooled diesel engine, 3 HP Freon compressor, 1 HP condenser blower, thermostat, receiver and valves — one set per body
- Refrigerant (Freon-22), couplings, racks and shelves — 20 kg refrigerant per body
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 6.92 |
| Contingency | 0.35 |
| Total fixed capital | 7.27 |
| Working capital margin | 0.00 |
| Total project cost | 7.27 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.73 | 10.0 |
| Term loan from bank | 6.54 | 90.0 |
| Total | 7.27 | 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 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 | 0.15 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 | 3.06 |
| Operating profit (EBITDA) | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 | -3.06 |
| Depreciation | 1.09 | 0.93 | 0.79 | 0.67 | 0.57 | 0.48 | 0.41 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.71 | 0.61 | 0.50 | 0.39 | 0.28 | 0.17 | 0.06 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.86 | -4.60 | -4.35 | -4.12 | -3.91 | -3.72 | -3.53 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.86 | -4.60 | -4.35 | -4.12 | -3.91 | -3.72 | -3.53 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.86 | -4.60 | -4.35 | -4.12 | -3.91 | -3.72 | -3.53 |
| Depreciation | 1.09 | 0.93 | 0.79 | 0.67 | 0.57 | 0.48 | 0.41 |
| Cash accruals (PAT + depreciation) | -3.77 | -3.67 | -3.56 | -3.45 | -3.34 | -3.23 | -3.12 |
| Term loan repaid | 0.50 | 1.01 | 1.01 | 1.01 | 1.01 | 1.01 | 1.01 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.27 | -4.68 | -4.57 | -4.46 | -4.35 | -4.24 | -4.13 |
| Cash and bank | -4.27 | -8.95 | -13.52 | -17.98 | -22.33 | -26.57 | -30.70 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 |
| Reserves and surplus | -4.86 | -9.46 | -13.81 | -17.94 | -21.85 | -25.56 | -29.10 |
| Term loan outstanding | 6.04 | 5.03 | 4.02 | 3.02 | 2.01 | 1.01 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 1.90 | -3.70 | -9.06 | -14.19 | -19.11 | -23.83 | -28.37 |
| Net fixed assets | 6.18 | 5.25 | 4.46 | 3.79 | 3.22 | 2.74 | 2.33 |
| 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 | -4.27 | -8.95 | -13.52 | -17.98 | -22.33 | -26.57 | -30.70 |
| Total assets | 1.90 | -3.70 | -9.06 | -14.19 | -19.11 | -23.83 | -28.37 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.53 | -1.89 | -2.03 | -2.19 | -2.38 | -2.60 | -2.87 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.36 |
|---|---|
| Lowest DSCR | -2.87 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.09 | 0.93 | 0.79 | 0.67 | 0.57 | 0.48 | 0.41 |
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 | 6.54 | 0.71 | 0.50 | 6.04 |
| 2 | 6.04 | 0.61 | 1.01 | 5.03 |
| 3 | 5.03 | 0.50 | 1.01 | 4.02 |
| 4 | 4.02 | 0.39 | 1.01 | 3.02 |
| 5 | 3.02 | 0.28 | 1.01 | 2.01 |
| 6 | 2.01 | 0.17 | 1.01 | 1.01 |
| 7 | 1.01 | 0.06 | 1.01 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Factory licence
- State Pollution Control Board consent (welding and painting)
- Compliance with the truck body code (AIS-093) under the Central Motor Vehicles Rules
- Trade licence
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- MSME-DI Hyderabad project profile — Refrigerated Trucks — https://msmedihyderabad.gov.in/documents/report/97adf182c5968f0be9544dafb8fbbb9d.doc
- World Customs Organization – HS Nomenclature 2022, Chapter 87 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1787_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.