Detailed Project Report
Hospital Stretcher Manufacturing Unit
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹9.09 L
- Term loan from bank
- ₹5.91 L
- Promoter’s contribution
- ₹0.91 L
- Subsidy
- ₹2.27 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.55 L
- Average DSCR
- -2.65
- 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
Fabricate wheeled hospital stretchers from MS pipe and stainless steel sheet.
| Main product or service | Hospital Stretcher Manufacturing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Government and private hospitals
- Nursing homes and clinics
- Ambulance services
- Government tenders and GeM
- Medical-equipment dealers
- Direct sales to hospitals
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Plant and machinery (the report gives only the total) (× 1 lot) | 1 | 8,66,000 | 8,66,000 |
| Total | 8,66,000 |
Pre-filled from: PMEGP sample project report — Stretchers (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
- MS pipe — 18,200 kg a year at ₹66 a kg at full capacity
- Stainless steel sheet — 15,000 kg a year at ₹180 a kg
- Wheel sets (4 wheels each) — 1,500 sets at ₹100
- Raw material per stretcher — ₹2,700.80 in year 1
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 8.66 |
| Contingency | 0.43 |
| Total fixed capital | 9.09 |
| Working capital margin | 0.00 |
| Total project cost | 9.09 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.91 | 10.0 |
| Subsidy | 2.27 | 25.0 |
| Term loan from bank | 5.91 | 65.0 |
| Total | 9.09 | 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 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Insurance | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Total cost of operations | 3.11 | 3.11 | 3.11 | 3.11 | 3.11 | 3.11 | 3.11 |
| Operating profit (EBITDA) | -3.11 | -3.11 | -3.11 | -3.11 | -3.11 | -3.11 | -3.11 |
| Depreciation | 1.36 | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 | 0.51 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.64 | 0.55 | 0.45 | 0.35 | 0.25 | 0.15 | 0.05 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.11 | -4.82 | -4.55 | -4.30 | -4.07 | -3.87 | -3.68 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.11 | -4.82 | -4.55 | -4.30 | -4.07 | -3.87 | -3.68 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.11 | -4.82 | -4.55 | -4.30 | -4.07 | -3.87 | -3.68 |
| Depreciation | 1.36 | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 | 0.51 |
| Cash accruals (PAT + depreciation) | -3.75 | -3.66 | -3.56 | -3.46 | -3.36 | -3.26 | -3.16 |
| Term loan repaid | 0.45 | 0.91 | 0.91 | 0.91 | 0.91 | 0.91 | 0.91 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.20 | -4.57 | -4.47 | -4.37 | -4.27 | -4.17 | -4.07 |
| Cash and bank | -4.20 | -8.77 | -13.24 | -17.61 | -21.89 | -26.06 | -30.13 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 |
| Reserves and surplus | -5.11 | -9.93 | -14.48 | -18.78 | -22.85 | -26.72 | -30.39 |
| Term loan outstanding | 5.46 | 4.55 | 3.64 | 2.73 | 1.82 | 0.91 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 3.53 | -2.20 | -7.66 | -12.87 | -17.85 | -22.63 | -27.21 |
| Net fixed assets | 7.73 | 6.57 | 5.58 | 4.75 | 4.03 | 3.43 | 2.92 |
| 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 | -4.20 | -8.77 | -13.24 | -17.61 | -21.89 | -26.06 | -30.13 |
| Total assets | 3.53 | -2.20 | -7.66 | -12.87 | -17.85 | -22.63 | -27.21 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.84 | -2.12 | -2.28 | -2.46 | -2.67 | -2.92 | -3.23 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.65 |
|---|---|
| Lowest DSCR | -3.23 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.36 | 1.16 | 0.99 | 0.84 | 0.71 | 0.61 | 0.51 |
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 | 5.91 | 0.64 | 0.45 | 5.46 |
| 2 | 5.46 | 0.55 | 0.91 | 4.55 |
| 3 | 4.55 | 0.45 | 0.91 | 3.64 |
| 4 | 3.64 | 0.35 | 0.91 | 2.73 |
| 5 | 2.73 | 0.25 | 0.91 | 1.82 |
| 6 | 1.82 | 0.15 | 0.91 | 0.91 |
| 7 | 0.91 | 0.05 | 0.91 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- GeM seller registration for government buyers
- Check with the State Drugs Controller whether Medical Devices Rules registration applies to your stretcher type
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 — Stretchers (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Stretchers_%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.