Detailed Project Report
Rubber Hot Water Bags and Ice Bags
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹19.27 L
- Term loan from bank
- ₹12.52 L
- Promoter’s contribution
- ₹1.93 L
- Subsidy
- ₹4.82 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.41 L
- Average DSCR
- -1.35
- 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
Mould rubber hot water bags and ice bags for chemists, hospitals and homes.
| Main product or service | Rubber Hot Water Bags and Ice Bags |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Hospitals and clinics
- Chemists
- Households
- Surgical and chemist distributors
- Online and retail pharmacies
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Rubber mixing mill | 1 | 2,50,000 | 2,50,000 |
| Hydraulic press 17″ × 17″ | 1 | 7,00,000 | 7,00,000 |
| Hydraulic press 14″ × 14″ (× 2) | 1 | 6,20,000 | 6,20,000 |
| Steam-heated press | 1 | 1,45,000 | 1,45,000 |
| Boiler, weighing machine etc. | 1 | 1,20,000 | 1,20,000 |
| Total | 18,35,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Hot Water Bags or Ice Bags; World Customs Organization – HS Nomenclature 2022, Chapter 40. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Smoked sheet (natural rubber) — 1,200 kg a month
- Precipitated calcium carbonate — 1,000 kg a month
- Zinc oxide — 125 kg a month
- Paraffin oil, paraffin wax, stearic acid — 35 kg, 12 kg and 12 kg a month
- Sulphur and accelerators (Vulcacit F, thiuram) — 15 kg sulphur, 15 kg and 2 kg accelerators a month
- Colour, HSL beads, Renacit 7, silicone release agent — small monthly quantities
- Bags and paper cartons — for packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 18.35 |
| Contingency | 0.92 |
| Total fixed capital | 19.27 |
| Working capital margin | 0.00 |
| Total project cost | 19.27 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.93 | 10.0 |
| Subsidy | 4.82 | 25.0 |
| Term loan from bank | 12.52 | 65.0 |
| Total | 19.27 | 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 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 | 0.39 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.36 | 3.36 | 3.36 | 3.36 | 3.36 | 3.36 | 3.36 |
| Operating profit (EBITDA) | -3.36 | -3.36 | -3.36 | -3.36 | -3.36 | -3.36 | -3.36 |
| Depreciation | 2.89 | 2.46 | 2.09 | 1.77 | 1.51 | 1.28 | 1.09 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.36 | 1.17 | 0.96 | 0.75 | 0.54 | 0.33 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.61 | -6.99 | -6.41 | -5.89 | -5.41 | -4.97 | -4.57 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.61 | -6.99 | -6.41 | -5.89 | -5.41 | -4.97 | -4.57 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.61 | -6.99 | -6.41 | -5.89 | -5.41 | -4.97 | -4.57 |
| Depreciation | 2.89 | 2.46 | 2.09 | 1.77 | 1.51 | 1.28 | 1.09 |
| Cash accruals (PAT + depreciation) | -4.72 | -4.54 | -4.32 | -4.11 | -3.90 | -3.69 | -3.48 |
| Term loan repaid | 0.96 | 1.93 | 1.93 | 1.93 | 1.93 | 1.93 | 1.93 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.68 | -6.46 | -6.25 | -6.04 | -5.83 | -5.62 | -5.40 |
| Cash and bank | -5.68 | -12.14 | -18.39 | -24.43 | -30.26 | -35.88 | -41.28 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.74 | 6.74 | 6.74 | 6.74 | 6.74 | 6.74 | 6.74 |
| Reserves and surplus | -7.61 | -14.60 | -21.01 | -26.90 | -32.31 | -37.28 | -41.85 |
| Term loan outstanding | 11.56 | 9.63 | 7.71 | 5.78 | 3.85 | 1.93 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.70 | 1.78 | -6.56 | -14.38 | -21.71 | -28.61 | -35.10 |
| Net fixed assets | 16.38 | 13.92 | 11.83 | 10.06 | 8.55 | 7.27 | 6.18 |
| 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 | -5.68 | -12.14 | -18.39 | -24.43 | -30.26 | -35.88 | -41.28 |
| Total assets | 10.70 | 1.78 | -6.56 | -14.38 | -21.71 | -28.61 | -35.10 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.45 | -1.08 | -1.16 | -1.26 | -1.36 | -1.49 | -1.65 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.35 |
|---|---|
| Lowest DSCR | -1.65 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.89 | 2.46 | 2.09 | 1.77 | 1.51 | 1.28 | 1.09 |
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 | 12.52 | 1.36 | 0.96 | 11.56 |
| 2 | 11.56 | 1.17 | 1.93 | 9.63 |
| 3 | 9.63 | 0.96 | 1.93 | 7.71 |
| 4 | 7.71 | 0.75 | 1.93 | 5.78 |
| 5 | 5.78 | 0.54 | 1.93 | 3.85 |
| 6 | 3.85 | 0.33 | 1.93 | 1.93 |
| 7 | 1.93 | 0.11 | 1.93 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Factory licence
- Boiler registration if the boiler falls under the Boilers Act
- State Pollution Control Board consent
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- SIDBI Stand-Up Mitra project profile — Hot Water Bags or Ice Bags — https://www.standupmitra.in/Default/ViewFile/?id=1520963635180_Hot%20Water%20Bags%20or%20Ice%20Bags.docx&path=ProjectProfile
- World Customs Organization – HS Nomenclature 2022, Chapter 40 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0740_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.