Detailed Project Report
Sports Footwear Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹9.98 L
- Term loan from bank
- ₹6.48 L
- Promoter’s contribution
- ₹1.00 L
- Subsidy
- ₹2.49 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.71 L
- Average DSCR
- -2.43
- 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
Make sports shoes and studded boots from leather uppers and rubber soles on a small machine line.
| Main product or service | Sports Footwear Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Footwear and sports-goods shops
- Wholesalers and distributors
- Schools, colleges and sports clubs
- Direct supply to retailers
- Wholesale markets in footwear hubs
- Orders from institutions and teams
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Clicker machine | 1 | 3,00,000 | 3,00,000 |
| Skiving machine | 1 | 50,000 | 50,000 |
| Sewing machine | 1 | 2,50,000 | 2,50,000 |
| Lasting machine | 1 | 3,00,000 | 3,00,000 |
| Other tools and equipment (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 9,50,000 |
Pre-filled from: PMEGP sample project report — Sports Footwear (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
- Rubber moulded or leather soles
- Upper leather and insole leather
- Lining and foam
- Studs
- Adhesives, consumables and packing material
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 9.50 |
| Contingency | 0.48 |
| Total fixed capital | 9.98 |
| Working capital margin | 0.00 |
| Total project cost | 9.98 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.00 | 10.0 |
| Subsidy | 2.49 | 25.0 |
| Term loan from bank | 6.48 | 65.0 |
| Total | 9.98 | 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 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 | 0.20 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.13 | 3.13 | 3.13 | 3.13 | 3.13 | 3.13 | 3.13 |
| Operating profit (EBITDA) | -3.13 | -3.13 | -3.13 | -3.13 | -3.13 | -3.13 | -3.13 |
| Depreciation | 1.50 | 1.27 | 1.08 | 0.92 | 0.78 | 0.66 | 0.56 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.70 | 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 | -5.33 | -5.01 | -4.71 | -4.44 | -4.19 | -3.96 | -3.75 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.33 | -5.01 | -4.71 | -4.44 | -4.19 | -3.96 | -3.75 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.33 | -5.01 | -4.71 | -4.44 | -4.19 | -3.96 | -3.75 |
| Depreciation | 1.50 | 1.27 | 1.08 | 0.92 | 0.78 | 0.66 | 0.56 |
| Cash accruals (PAT + depreciation) | -3.83 | -3.74 | -3.63 | -3.52 | -3.41 | -3.30 | -3.19 |
| Term loan repaid | 0.50 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.33 | -4.73 | -4.63 | -4.52 | -4.41 | -4.30 | -4.19 |
| Cash and bank | -4.33 | -9.06 | -13.69 | -18.21 | -22.61 | -26.91 | -31.09 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.49 | 3.49 | 3.49 | 3.49 | 3.49 | 3.49 | 3.49 |
| Reserves and surplus | -5.33 | -10.34 | -15.05 | -19.48 | -23.67 | -27.63 | -31.39 |
| Term loan outstanding | 5.99 | 4.99 | 3.99 | 2.99 | 2.00 | 1.00 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 4.15 | -1.86 | -7.56 | -13.00 | -18.19 | -23.15 | -27.90 |
| Net fixed assets | 8.48 | 7.21 | 6.13 | 5.21 | 4.43 | 3.76 | 3.20 |
| 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 | -4.33 | -9.06 | -13.69 | -18.21 | -22.61 | -26.91 | -31.09 |
| Total assets | 4.15 | -1.86 | -7.56 | -13.00 | -18.19 | -23.15 | -27.90 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.61 | -1.95 | -2.09 | -2.26 | -2.45 | -2.68 | -2.96 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.43 |
|---|---|
| Lowest DSCR | -2.96 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.50 | 1.27 | 1.08 | 0.92 | 0.78 | 0.66 | 0.56 |
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 | 6.48 | 0.70 | 0.50 | 5.99 |
| 2 | 5.99 | 0.61 | 1.00 | 4.99 |
| 3 | 4.99 | 0.50 | 1.00 | 3.99 |
| 4 | 3.99 | 0.39 | 1.00 | 2.99 |
| 5 | 2.99 | 0.28 | 1.00 | 2.00 |
| 6 | 2.00 | 0.17 | 1.00 | 1.00 |
| 7 | 1.00 | 0.06 | 1.00 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- BIS certification where the footwear Quality Control Order applies to your product
- Trade licence from the local body
- State Pollution Control Board consent (adhesives and solvents)
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
- PMEGP sample project report — Sports Footwear (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Sports_Footwear_%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.