Detailed Project Report
Sulphur Black Dye
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹19.85 L
- Term loan from bank
- ₹17.86 L
- Promoter’s contribution
- ₹1.98 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.90 L
- Average DSCR
- -0.95
- 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 sulphur black, a cheap black dye for cotton, from dinitrochlorobenzene, caustic soda and sulphur, with sodium thiosulphate as a by-product.
| Main product or service | Sulphur Black Dye |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Cotton yarn and fabric dyers
- Textile processing houses
- Direct sale to dye houses
- Dye and chemical traders in textile clusters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| MS jacketed reaction vessel with stirrer, 5 HP | 1 | 2,00,000 | 2,00,000 |
| MS jacketed reaction vessel with heating coils | 1 | 2,25,000 | 2,25,000 |
| MS solubilising vessel with heating coils and stirrer, 5 KL | 1 | 1,75,000 | 1,75,000 |
| Sodium sulphide dissolving tank, 3 KL | 1 | 1,50,000 | 1,50,000 |
| Vacuum filter with vacuum pump | 1 | 1,60,000 | 1,60,000 |
| Steam drying plates (× 4) | 1 | 1,50,000 | 1,50,000 |
| Crystalliser with 3 HP motor (× 2) | 1 | 1,00,000 | 1,00,000 |
| Filter press | 1 | 1,00,000 | 1,00,000 |
| Baby boiler with accessories | 1 | 2,50,000 | 2,50,000 |
| Sodium thiosulphate solution storage tank | 1 | 75,000 | 75,000 |
| Laboratory equipment (× lot) | 1 | 75,000 | 75,000 |
| Pollution control equipment (× lot) | 1 | 2,30,000 | 2,30,000 |
| Total | 18,90,000 |
Pre-filled from: DC-MSME project profile — Sulphur Black Dye; World Customs Organization – HS Nomenclature 2022, Chapter 32. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Dinitrochlorobenzene — 5.5 tonnes a month (₹2,20,000) in the report
- Caustic soda lye — 16 tonnes a month
- Sulphur — 7 tonnes a month; the report says it may be obtained through MMTC
- Sodium sulphide — 3 tonnes a month
- Steam coal — 35 tonnes a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 18.90 |
| Contingency | 0.95 |
| Total fixed capital | 19.85 |
| Working capital margin | 0.00 |
| Total project cost | 19.85 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.98 | 10.0 |
| Term loan from bank | 17.86 | 90.0 |
| Total | 19.85 | 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 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 | 0.40 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 | 3.38 |
| Operating profit (EBITDA) | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 | -3.38 |
| Depreciation | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 | 1.12 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.93 | 1.67 | 1.37 | 1.07 | 0.77 | 0.47 | 0.16 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.29 | -7.58 | -6.90 | -6.27 | -5.70 | -5.16 | -4.66 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.29 | -7.58 | -6.90 | -6.27 | -5.70 | -5.16 | -4.66 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.29 | -7.58 | -6.90 | -6.27 | -5.70 | -5.16 | -4.66 |
| Depreciation | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 | 1.12 |
| Cash accruals (PAT + depreciation) | -5.31 | -5.05 | -4.75 | -4.45 | -4.14 | -3.84 | -3.54 |
| Term loan repaid | 1.37 | 2.75 | 2.75 | 2.75 | 2.75 | 2.75 | 2.75 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.68 | -7.80 | -7.50 | -7.19 | -6.89 | -6.59 | -6.29 |
| Cash and bank | -6.68 | -14.48 | -21.98 | -29.17 | -36.07 | -42.66 | -48.94 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.98 | 1.98 | 1.98 | 1.98 | 1.98 | 1.98 | 1.98 |
| Reserves and surplus | -8.29 | -15.87 | -22.77 | -29.04 | -34.74 | -39.90 | -44.57 |
| Term loan outstanding | 16.49 | 13.74 | 10.99 | 8.24 | 5.50 | 2.75 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.19 | -0.14 | -9.79 | -18.81 | -27.26 | -35.17 | -42.58 |
| Net fixed assets | 16.87 | 14.34 | 12.19 | 10.36 | 8.81 | 7.48 | 6.36 |
| 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 | -6.68 | -14.48 | -21.98 | -29.17 | -36.07 | -42.66 | -48.94 |
| Total assets | 10.19 | -0.14 | -9.79 | -18.81 | -27.26 | -35.17 | -42.58 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.02 | -0.76 | -0.82 | -0.88 | -0.96 | -1.05 | -1.16 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.95 |
|---|---|
| Lowest DSCR | -1.16 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 | 1.12 |
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 | 17.86 | 1.93 | 1.37 | 16.49 |
| 2 | 16.49 | 1.67 | 2.75 | 13.74 |
| 3 | 13.74 | 1.37 | 2.75 | 10.99 |
| 4 | 10.99 | 1.07 | 2.75 | 8.24 |
| 5 | 8.24 | 0.77 | 2.75 | 5.50 |
| 6 | 5.50 | 0.47 | 2.75 | 2.75 |
| 7 | 2.75 | 0.16 | 2.75 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State Pollution Control Board consent to establish and operate (dyes are a red-category industry in most states)
- Boiler registration under the Boilers Act
- Compliance with hazardous-chemical and hazardous-waste rules
- Factory licence if your worker count crosses the Factories Act limit
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Sulphur Black Dye — https://www.dcmsme.gov.in/publications/pmryprof/chemical/ch22.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 32 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0632_2022e.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 28 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0628_2022e.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.