Detailed Project Report
Ski Boots Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹200.55 L
- Term loan from bank
- ₹180.50 L
- Promoter’s contribution
- ₹20.06 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-43.50 L
- Average DSCR
- -0.22
- 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
Injection-mould hard cold-resistant plastic shells, stitch insulated waterproof inner liners and fit buckles to make ski boots for soldiers and skiers.
| Main product or service | Ski Boots Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Defence forces deployed on high-altitude snow
- Skiers, sports academies and winter-sports clubs
- Ski resorts and equipment rental shops
- Adventure and sports goods retailers
- Defence tenders and GeM
- Sports goods distributors and online stores
- Direct supply to resorts and training institutes
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Injection moulding machine for PVC/polymer shells, two-colour (imported) | 1 | 80,00,000 | 80,00,000 |
| Set of metal moulds for cuff, base last, sole plate and sole lugs | 1 | 42,00,000 | 42,00,000 |
| Heavy duty post-bed lock stitch sewing machine (imported) (× 3) | 1 | 10,50,000 | 10,50,000 |
| Heavy duty flat-bed lock stitch sewing machine (imported) (× 2) | 1 | 5,00,000 | 5,00,000 |
| Strobel chain stitch machine (imported) | 1 | 5,00,000 | 5,00,000 |
| Seam sealing tape heating machine (imported) (× 2) | 1 | 10,00,000 | 10,00,000 |
| Auto skiving machine (imported) (× 2) | 1 | 8,00,000 | 8,00,000 |
| Travelling head cutting machine (imported) | 1 | 10,00,000 | 10,00,000 |
| Heated mould press for shaping liner bootees and lining trimming machine (× 1 + 1) | 1 | 3,50,000 | 3,50,000 |
| Logo hot-brand embossing stamper | 1 | 4,00,000 | 4,00,000 |
| Pedestal drill and buckle attaching machine | 1 | 1,00,000 | 1,00,000 |
| Screw compressor 35 HP with drier | 1 | 4,00,000 | 4,00,000 |
| Generator 135 KVA | 1 | 8,00,000 | 8,00,000 |
| Total | 1,91,00,000 |
Pre-filled from: DC-MSME import-substitution DPR — Spiked Boots, Ski Boots and Shoes. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Moulded cold-resistant polymer shell parts — cuff, base and outer sole — ₹1,280 a pair
- Insulated waterproof inner liners — ₹1,200 a pair
- Aluminium adjustable snap-lock buckles — 8 a pair, ₹1,200
- Textile cuff straps and accessories — ₹400 a pair
- PU moulded footbeds and sole tips — ₹520 a pair
- Hinge points, luminous reflectors and packing — ₹400 a pair
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 191.00 |
| Contingency | 9.55 |
| Total fixed capital | 200.55 |
| Working capital margin | 0.00 |
| Total project cost | 200.55 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 20.06 | 10.0 |
| Term loan from bank | 180.50 | 90.0 |
| Total | 200.55 | 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 | 4.01 | 4.01 | 4.01 | 4.01 | 4.01 | 4.01 | 4.01 |
| Insurance | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Total cost of operations | 7.89 | 7.89 | 7.89 | 7.89 | 7.89 | 7.89 | 7.89 |
| Operating profit (EBITDA) | -7.89 | -7.89 | -7.89 | -7.89 | -7.89 | -7.89 | -7.89 |
| Depreciation | 30.08 | 25.57 | 21.73 | 18.47 | 15.70 | 13.35 | 11.35 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 19.54 | 16.93 | 13.87 | 10.82 | 7.76 | 4.71 | 1.65 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -57.51 | -50.39 | -43.50 | -37.19 | -31.36 | -25.95 | -20.89 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -57.51 | -50.39 | -43.50 | -37.19 | -31.36 | -25.95 | -20.89 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -57.51 | -50.39 | -43.50 | -37.19 | -31.36 | -25.95 | -20.89 |
| Depreciation | 30.08 | 25.57 | 21.73 | 18.47 | 15.70 | 13.35 | 11.35 |
| Cash accruals (PAT + depreciation) | -27.43 | -24.82 | -21.77 | -18.71 | -15.66 | -12.60 | -9.55 |
| Term loan repaid | 13.88 | 27.77 | 27.77 | 27.77 | 27.77 | 27.77 | 27.77 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -41.31 | -52.59 | -49.53 | -46.48 | -43.43 | -40.37 | -37.32 |
| Cash and bank | -41.31 | -93.90 | -143.44 | -189.92 | -233.34 | -273.72 | -311.03 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 20.06 | 20.06 | 20.06 | 20.06 | 20.06 | 20.06 | 20.06 |
| Reserves and surplus | -57.51 | -107.90 | -151.40 | -188.59 | -219.95 | -245.90 | -266.80 |
| Term loan outstanding | 166.61 | 138.84 | 111.07 | 83.31 | 55.54 | 27.77 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 129.15 | 50.99 | -20.28 | -85.23 | -144.36 | -198.08 | -246.74 |
| Net fixed assets | 170.47 | 144.90 | 123.16 | 104.69 | 88.99 | 75.64 | 64.29 |
| 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 | -41.31 | -93.90 | -143.44 | -189.92 | -233.34 | -273.72 | -311.03 |
| Total assets | 129.15 | 50.99 | -20.28 | -85.23 | -144.36 | -198.08 | -246.74 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.24 | -0.18 | -0.19 | -0.20 | -0.22 | -0.24 | -0.27 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.22 |
|---|---|
| Lowest DSCR | -0.27 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 30.08 | 25.57 | 21.73 | 18.47 | 15.70 | 13.35 | 11.35 |
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 | 180.50 | 19.54 | 13.88 | 166.61 |
| 2 | 166.61 | 16.93 | 27.77 | 138.84 |
| 3 | 138.84 | 13.87 | 27.77 | 111.07 |
| 4 | 111.07 | 10.82 | 27.77 | 83.31 |
| 5 | 83.31 | 7.76 | 27.77 | 55.54 |
| 6 | 55.54 | 4.71 | 27.77 | 27.77 |
| 7 | 27.77 | 1.65 | 27.77 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Factory licence
- State Pollution Control Board consent
- Vendor registration with defence procurement agencies and on GeM
- Import Export Code (IEC) for imported machines and materials
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- DC-MSME import-substitution DPR — Spiked Boots, Ski Boots and Shoes — https://dcmsme.gov.in/DPR-of-SKI-BOOT-PROJECT-from-Md_Ali_Rahman.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.