Detailed Project Report
Switch Board Cutting and Fabrication (Job Work)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.08 L
- Term loan from bank
- ₹1.35 L
- Promoter’s contribution
- ₹0.21 L
- Subsidy
- ₹0.52 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.26 L
- Average DSCR
- -10.92
- 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
Cut and drill plywood, acrylic and PVC switch boards to the electrician's layout, charging per switch slot.
| Main product or service | Switch Board Cutting and Fabrication (Job Work) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Electricians and wiring contractors
- Builders and house owners
- Electrical shops that sell fitted boards
- Walk-in job work at the workshop
- Regular work from electrical contractors and shops
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Bench drilling machine, 20 mm | 1 | 15,500 | 15,500 |
| Table grinding machine, 200 mm | 1 | 1,20,000 | 1,20,000 |
| Hand grinding machine | 1 | 3,500 | 3,500 |
| Cutting machine for plywood and PVC | 1 | 32,000 | 32,000 |
| Bench vice and table | 1 | 5,000 | 5,000 |
| Hand tools | 1 | 2,000 | 2,000 |
| Office table with 3 chairs and an almirah | 1 | 20,000 | 20,000 |
| Total | 1,98,000 |
Pre-filled from: MSME-DI Chennai project profile — Switch Boxes. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cutting tools (consumables) — ₹2,000 a month; boards are supplied by the customer
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.98 |
| Contingency | 0.10 |
| Total fixed capital | 2.08 |
| Working capital margin | 0.00 |
| Total project cost | 2.08 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.21 | 10.0 |
| Subsidy | 0.52 | 25.0 |
| Term loan from bank | 1.35 | 65.0 |
| Total | 2.08 | 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 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 | 2.93 |
| Operating profit (EBITDA) | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 | -2.93 |
| Depreciation | 0.31 | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 | 0.12 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.15 | 0.13 | 0.10 | 0.08 | 0.06 | 0.04 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.39 | -3.32 | -3.26 | -3.20 | -3.15 | -3.11 | -3.06 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.39 | -3.32 | -3.26 | -3.20 | -3.15 | -3.11 | -3.06 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.39 | -3.32 | -3.26 | -3.20 | -3.15 | -3.11 | -3.06 |
| Depreciation | 0.31 | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 | 0.12 |
| Cash accruals (PAT + depreciation) | -3.08 | -3.06 | -3.04 | -3.01 | -2.99 | -2.97 | -2.94 |
| Term loan repaid | 0.10 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 | 0.21 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.18 | -3.27 | -3.24 | -3.22 | -3.20 | -3.18 | -3.15 |
| Cash and bank | -3.18 | -6.45 | -9.69 | -12.91 | -16.11 | -19.29 | -22.44 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 | 0.73 |
| Reserves and surplus | -3.39 | -6.71 | -9.98 | -13.18 | -16.33 | -19.44 | -22.50 |
| Term loan outstanding | 1.25 | 1.04 | 0.83 | 0.62 | 0.42 | 0.21 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.42 | -4.95 | -8.42 | -11.83 | -15.19 | -18.50 | -21.77 |
| Net fixed assets | 1.77 | 1.50 | 1.28 | 1.09 | 0.92 | 0.78 | 0.67 |
| 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 | -3.18 | -6.45 | -9.69 | -12.91 | -16.11 | -19.29 | -22.44 |
| Total assets | -1.42 | -4.95 | -8.42 | -11.83 | -15.19 | -18.50 | -21.77 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -11.72 | -8.76 | -9.40 | -10.15 | -11.02 | -12.06 | -13.31 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -10.92 |
|---|---|
| Lowest DSCR | -13.31 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.31 | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 | 0.12 |
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 | 1.35 | 0.15 | 0.10 | 1.25 |
| 2 | 1.25 | 0.13 | 0.21 | 1.04 |
| 3 | 1.04 | 0.10 | 0.21 | 0.83 |
| 4 | 0.83 | 0.08 | 0.21 | 0.62 |
| 5 | 0.62 | 0.06 | 0.21 | 0.42 |
| 6 | 0.42 | 0.04 | 0.21 | 0.21 |
| 7 | 0.21 | 0.01 | 0.21 | 0.00 |
17 Licences and registrations
- Udyam registration
- Shop and establishment registration
- Trade licence from the local body
- GST registration once turnover crosses the limit
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- MSME-DI Chennai project profile — Switch Boxes — https://msmedi-chennai.gov.in/GARMS_Admin/basictools/images/ProjectProfiles/Switch-Boxes.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.