Detailed Project Report
Small Transformer for Electronics
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.43 L
- Term loan from bank
- ₹0.93 L
- Promoter’s contribution
- ₹0.14 L
- Subsidy
- ₹0.36 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.14 L
- Average DSCR
- -15.81
- 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
Wind small low-voltage step-down transformers for adaptors, appliances and repair shops.
| Main product or service | Small Transformer for Electronics |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Electronics repair shops
- Makers of adaptors, inverters and small appliances
- Electrical and electronics wholesalers
- Direct supply to local manufacturers
- Electronics wholesale markets
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Coil winding machine (× 2) | 1 | 10,000 | 10,000 |
| Power press, 20 tonne | 1 | 50,000 | 50,000 |
| Treadle shearing machine, 1,200 mm | 1 | 15,000 | 15,000 |
| Hand-operated plastic injection moulding machine, 25 g | 1 | 6,000 | 6,000 |
| Dies (× LS) | 1 | 5,500 | 5,500 |
| Baking equipment | 1 | 6,000 | 6,000 |
| Power analyser | 1 | 3,000 | 3,000 |
| Multimeter (× 2) | 1 | 3,000 | 3,000 |
| Variac, 2 A (0–300 V) | 1 | 2,500 | 2,500 |
| Electrification and installation (× LS) | 1 | 10,000 | 10,000 |
| Tools, jigs and fixtures (× LS) | 1 | 5,000 | 5,000 |
| Office equipment and working tables (× LS) | 1 | 20,000 | 20,000 |
| Total | 1,36,000 |
Pre-filled from: PMEGP sample project report — Small Transformer For Electronics Purpose (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
- Super enamelled copper wire, 18–46 SWG — 2,220 kg a year at ₹300 a kg = ₹6.66 L (full capacity)
- Lamination (high silicon steel) — 8,400 kg a year at ₹30 a kg = ₹2.52 L
- HDPE plastic granules — 120 kg a year at ₹50 a kg
- Insulating material, clamps and hardware, packing — ₹24,000 + ₹30,000 + ₹30,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.36 |
| Contingency | 0.07 |
| Total fixed capital | 1.43 |
| Working capital margin | 0.00 |
| Total project cost | 1.43 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.14 | 10.0 |
| Subsidy | 0.36 | 25.0 |
| Term loan from bank | 0.93 | 65.0 |
| Total | 1.43 | 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 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 |
| Operating profit (EBITDA) | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 |
| Depreciation | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 | 0.10 | 0.08 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.10 | 0.09 | 0.07 | 0.06 | 0.04 | 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 | -3.23 | -3.18 | -3.14 | -3.10 | -3.07 | -3.03 | -3.00 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.23 | -3.18 | -3.14 | -3.10 | -3.07 | -3.03 | -3.00 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.23 | -3.18 | -3.14 | -3.10 | -3.07 | -3.03 | -3.00 |
| Depreciation | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 | 0.10 | 0.08 |
| Cash accruals (PAT + depreciation) | -3.02 | -3.00 | -2.99 | -2.97 | -2.96 | -2.94 | -2.92 |
| Term loan repaid | 0.07 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.09 | -3.15 | -3.13 | -3.11 | -3.10 | -3.08 | -3.07 |
| Cash and bank | -3.09 | -6.23 | -9.36 | -12.48 | -15.58 | -18.66 | -21.73 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 |
| Reserves and surplus | -3.23 | -6.42 | -9.56 | -12.66 | -15.73 | -18.76 | -21.77 |
| Term loan outstanding | 0.86 | 0.71 | 0.57 | 0.43 | 0.29 | 0.14 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.87 | -5.20 | -8.49 | -11.73 | -14.94 | -18.12 | -21.27 |
| Net fixed assets | 1.21 | 1.03 | 0.88 | 0.75 | 0.63 | 0.54 | 0.46 |
| 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 | -3.09 | -6.23 | -9.36 | -12.48 | -15.58 | -18.66 | -21.73 |
| Total assets | -1.87 | -5.20 | -8.49 | -11.73 | -14.94 | -18.12 | -21.27 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -16.96 | -12.69 | -13.62 | -14.69 | -15.96 | -17.46 | -19.27 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -15.81 |
|---|---|
| Lowest DSCR | -19.27 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 | 0.10 | 0.08 |
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 | 0.93 | 0.10 | 0.07 | 0.86 |
| 2 | 0.86 | 0.09 | 0.14 | 0.71 |
| 3 | 0.71 | 0.07 | 0.14 | 0.57 |
| 4 | 0.57 | 0.06 | 0.14 | 0.43 |
| 5 | 0.43 | 0.04 | 0.14 | 0.29 |
| 6 | 0.29 | 0.02 | 0.14 | 0.14 |
| 7 | 0.14 | 0.01 | 0.14 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- 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)
19 Sources
- PMEGP sample project report — Small Transformer For Electronics Purpose (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Small_Transformer_For_Electronics_Purpose_%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.