Detailed Project Report
Steel Wool Scrubbers (Utensil Scrubbers)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹8.51 L
- Term loan from bank
- ₹5.53 L
- Promoter’s contribution
- ₹0.85 L
- Subsidy
- ₹2.13 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.44 L
- Average DSCR
- -2.81
- 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
Make stainless-steel pot scrubbers on a scrubber machine and blister-pack them for shops.
| Main product or service | Steel Wool Scrubbers (Utensil Scrubbers) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Hotels and restaurants
- Industry and construction (cleaning metal, marble, glass)
- Kirana and utensil shops
- Distributors and wholesalers
- Supermarkets
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Scrubber-making machine | 1 | 6,50,000 | 6,50,000 |
| Scrubber packaging machine | 1 | 1,20,000 | 1,20,000 |
| Other tools (× —) | 1 | 40,000 | 40,000 |
| Total | 8,10,000 |
Pre-filled from: PMEGP sample project report — Steel Wool Scrubbers (Utensil Scrubbers) (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
- Matt-finish stainless-steel wire — main raw material; ₹22.50 lakh in year 1 with packing
- Blister packaging and blister cups — one cup per scrubber
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 8.10 |
| Contingency | 0.41 |
| Total fixed capital | 8.51 |
| Working capital margin | 0.00 |
| Total project cost | 8.51 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.85 | 10.0 |
| Subsidy | 2.13 | 25.0 |
| Term loan from bank | 5.53 | 65.0 |
| Total | 8.51 | 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 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 | 0.17 |
| Insurance | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Total cost of operations | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 | 3.09 |
| Operating profit (EBITDA) | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 | -3.09 |
| Depreciation | 1.28 | 1.08 | 0.92 | 0.78 | 0.67 | 0.57 | 0.48 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.60 | 0.52 | 0.42 | 0.33 | 0.24 | 0.14 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.97 | -4.70 | -4.44 | -4.21 | -4.00 | -3.80 | -3.62 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.97 | -4.70 | -4.44 | -4.21 | -4.00 | -3.80 | -3.62 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.97 | -4.70 | -4.44 | -4.21 | -4.00 | -3.80 | -3.62 |
| Depreciation | 1.28 | 1.08 | 0.92 | 0.78 | 0.67 | 0.57 | 0.48 |
| Cash accruals (PAT + depreciation) | -3.69 | -3.61 | -3.52 | -3.42 | -3.33 | -3.24 | -3.14 |
| Term loan repaid | 0.43 | 0.85 | 0.85 | 0.85 | 0.85 | 0.85 | 0.85 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.12 | -4.46 | -4.37 | -4.27 | -4.18 | -4.09 | -3.99 |
| Cash and bank | -4.12 | -8.58 | -12.95 | -17.22 | -21.40 | -25.49 | -29.48 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.98 | 2.98 | 2.98 | 2.98 | 2.98 | 2.98 | 2.98 |
| Reserves and surplus | -4.97 | -9.66 | -14.10 | -18.31 | -22.31 | -26.11 | -29.73 |
| Term loan outstanding | 5.10 | 4.25 | 3.40 | 2.55 | 1.70 | 0.85 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.11 | -2.43 | -7.72 | -12.78 | -17.63 | -22.28 | -26.76 |
| Net fixed assets | 7.23 | 6.14 | 5.22 | 4.44 | 3.77 | 3.21 | 2.73 |
| 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 | -4.12 | -8.58 | -12.95 | -17.22 | -21.40 | -25.49 | -29.48 |
| Total assets | 3.11 | -2.43 | -7.72 | -12.78 | -17.63 | -22.28 | -26.76 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -3.02 | -2.26 | -2.42 | -2.62 | -2.84 | -3.11 | -3.43 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.81 |
|---|---|
| Lowest DSCR | -3.43 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.28 | 1.08 | 0.92 | 0.78 | 0.67 | 0.57 | 0.48 |
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 | 5.53 | 0.60 | 0.43 | 5.10 |
| 2 | 5.10 | 0.52 | 0.85 | 4.25 |
| 3 | 4.25 | 0.42 | 0.85 | 3.40 |
| 4 | 3.40 | 0.33 | 0.85 | 2.55 |
| 5 | 2.55 | 0.24 | 0.85 | 1.70 |
| 6 | 1.70 | 0.14 | 0.85 | 0.85 |
| 7 | 0.85 | 0.05 | 0.85 | 0.00 |
17 Licences and registrations
- Udyam registration and GST
- Legal Metrology registration for packaged goods
- EPR registration for plastic blister packaging
- 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)
- Stand-Up India
19 Sources
- PMEGP sample project report — Steel Wool Scrubbers (Utensil Scrubbers) (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Scruber_Wire_%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.