Detailed Project Report
3-Ply Surgical Face Mask (Automatic Line)
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹99.41 L
- Term loan from bank
- ₹89.47 L
- Promoter’s contribution
- ₹9.94 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-23.02 L
- Average DSCR
- -0.30
- 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 disposable 3-ply surgical masks on an automatic body-making machine linked to ear-loop welders.
| Main product or service | 3-Ply Surgical Face Mask (Automatic Line) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Hospitals, clinics and operation theatres
- Pharmacies and the general public
- Industries such as electronics and food processing (profile)
- Independent and hospital pharmacies (profile)
- Online sales and retail stores (profile)
- Hospital and government tenders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Automatic 3-layer non-woven mask body making machine | 1 | 24,19,000 | 24,19,000 |
| Automatic face-mask ear-loop welding machine (× 3) | 1 | 65,49,000 | 65,49,000 |
| Electrification, control panels, cabling and transformer | 1 | 5,00,000 | 5,00,000 |
| Total | 94,68,000 |
Pre-filled from: MSME-DI Hyderabad project profile — Surgical and Medical Face Mask; World Customs Organization – HS Nomenclature 2022, Chapter 63. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- PP non-woven fabric — 5,500 kg a month at ₹140 a kg
- Melt-blown non-woven fabric — 2,750 kg a month at ₹180 a kg
- Ear loops — 2,70,000 m a month at ₹2 a metre
- Nose clips — 5,40,000 a month at ₹2 each
- Packaging material — ₹3,00,000 a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 94.68 |
| Contingency | 4.73 |
| Total fixed capital | 99.41 |
| Working capital margin | 0.00 |
| Total project cost | 99.41 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 9.94 | 10.0 |
| Term loan from bank | 89.47 | 90.0 |
| Total | 99.41 | 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 | 1.99 | 1.99 | 1.99 | 1.99 | 1.99 | 1.99 | 1.99 |
| Insurance | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 |
| Total cost of operations | 5.37 | 5.37 | 5.37 | 5.37 | 5.37 | 5.37 | 5.37 |
| Operating profit (EBITDA) | -5.37 | -5.37 | -5.37 | -5.37 | -5.37 | -5.37 | -5.37 |
| Depreciation | 14.91 | 12.68 | 10.77 | 9.16 | 7.78 | 6.62 | 5.62 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 9.68 | 8.39 | 6.88 | 5.36 | 3.85 | 2.33 | 0.82 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -29.96 | -26.43 | -23.02 | -19.89 | -17.00 | -14.32 | -11.81 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -29.96 | -26.43 | -23.02 | -19.89 | -17.00 | -14.32 | -11.81 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -29.96 | -26.43 | -23.02 | -19.89 | -17.00 | -14.32 | -11.81 |
| Depreciation | 14.91 | 12.68 | 10.77 | 9.16 | 7.78 | 6.62 | 5.62 |
| Cash accruals (PAT + depreciation) | -15.05 | -13.76 | -12.24 | -10.73 | -9.21 | -7.70 | -6.19 |
| Term loan repaid | 6.88 | 13.77 | 13.77 | 13.77 | 13.77 | 13.77 | 13.77 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -21.93 | -27.52 | -26.01 | -24.49 | -22.98 | -21.46 | -19.95 |
| Cash and bank | -21.93 | -49.45 | -75.46 | -99.95 | -122.93 | -144.40 | -164.35 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 9.94 | 9.94 | 9.94 | 9.94 | 9.94 | 9.94 | 9.94 |
| Reserves and surplus | -29.96 | -56.39 | -79.41 | -99.30 | -116.29 | -130.61 | -142.42 |
| Term loan outstanding | 82.59 | 68.83 | 55.06 | 41.30 | 27.53 | 13.77 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 62.57 | 22.37 | -14.41 | -48.06 | -78.82 | -106.90 | -132.48 |
| Net fixed assets | 84.50 | 71.83 | 61.05 | 51.89 | 44.11 | 37.49 | 31.87 |
| 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 | -21.93 | -49.45 | -75.46 | -99.95 | -122.93 | -144.40 | -164.35 |
| Total assets | 62.57 | 22.37 | -14.41 | -48.06 | -78.82 | -106.90 | -132.48 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.32 | -0.24 | -0.26 | -0.28 | -0.30 | -0.33 | -0.37 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.30 |
|---|---|
| Lowest DSCR | -0.37 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 14.91 | 12.68 | 10.77 | 9.16 | 7.78 | 6.62 | 5.62 |
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 | 89.47 | 9.68 | 6.88 | 82.59 |
| 2 | 82.59 | 8.39 | 13.77 | 68.83 |
| 3 | 68.83 | 6.88 | 13.77 | 55.06 |
| 4 | 55.06 | 5.36 | 13.77 | 41.30 |
| 5 | 41.30 | 3.85 | 13.77 | 27.53 |
| 6 | 27.53 | 2.33 | 13.77 | 13.77 |
| 7 | 13.77 | 0.82 | 13.77 | 0.00 |
17 Licences and registrations
- Medical device licence or registration under the Medical Devices Rules, 2017 (CDSCO / State licensing authority)
- BIS IS 16289 test reports that hospital buyers ask for
- Udyam
- GST
- Pollution board consent if your state asks for it
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- MSME-DI Hyderabad project profile — Surgical and Medical Face Mask — https://msmedihyderabad.gov.in/documents/report/275484b5d3ed81b3263bc2046722772b.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 63 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1163_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.