Detailed Project Report
Textile Made-Ups (Napkins, Mats, Aprons)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.54 L
- Term loan from bank
- ₹10.10 L
- Promoter’s contribution
- ₹1.55 L
- Subsidy
- ₹3.89 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.73 L
- Average DSCR
- -1.63
- 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 stitch cotton fabric into napkins, table mats, aprons, covers and wall hangings.
| Main product or service | Textile Made-Ups (Napkins, Mats, Aprons) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Hotels and restaurants
- Beauty and massage parlours
- Offices
- Home-furnishing retailers
- Wholesalers and retailers
- Direct supply to hotels
- Export houses (job work)
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Single-needle machine (× 10) | 1 | 6,00,000 | 6,00,000 |
| Double-needle machine (× 5) | 1 | 3,75,000 | 3,75,000 |
| Border/piping machine (× 2) | 1 | 1,00,000 | 1,00,000 |
| Overlock machine (× 4) | 1 | 1,60,000 | 1,60,000 |
| Cutting table and machine | 1 | 1,00,000 | 1,00,000 |
| Embroidery machine | 1 | 75,000 | 75,000 |
| Inspection tables (× 2) | 1 | 70,000 | 70,000 |
| Total | 14,80,000 |
Pre-filled from: PMEGP sample project report — Made Ups (prepared by Udyami/Samadhan); DGFT – ITC(HS) Classification of Export and Import Items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cotton fabric (grey, dyed or printed), low and medium count — ₹45–55 a metre in the report
- Accessories and packaging — plastic bags as per customer needs
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 14.80 |
| Contingency | 0.74 |
| Total fixed capital | 15.54 |
| Working capital margin | 0.00 |
| Total project cost | 15.54 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.55 | 10.0 |
| Subsidy | 3.89 | 25.0 |
| Term loan from bank | 10.10 | 65.0 |
| Total | 15.54 | 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 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 | 0.31 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 | 3.27 |
| Operating profit (EBITDA) | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 | -3.27 |
| Depreciation | 2.33 | 1.98 | 1.68 | 1.43 | 1.22 | 1.03 | 0.88 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.09 | 0.95 | 0.78 | 0.61 | 0.43 | 0.26 | 0.09 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.69 | -6.20 | -5.73 | -5.31 | -4.92 | -4.57 | -4.24 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.69 | -6.20 | -5.73 | -5.31 | -4.92 | -4.57 | -4.24 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.69 | -6.20 | -5.73 | -5.31 | -4.92 | -4.57 | -4.24 |
| Depreciation | 2.33 | 1.98 | 1.68 | 1.43 | 1.22 | 1.03 | 0.88 |
| Cash accruals (PAT + depreciation) | -4.36 | -4.22 | -4.04 | -3.87 | -3.70 | -3.53 | -3.36 |
| Term loan repaid | 0.78 | 1.55 | 1.55 | 1.55 | 1.55 | 1.55 | 1.55 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.14 | -5.77 | -5.60 | -5.43 | -5.26 | -5.09 | -4.92 |
| Cash and bank | -5.14 | -10.91 | -16.51 | -21.94 | -27.19 | -32.28 | -37.19 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 5.44 | 5.44 | 5.44 | 5.44 | 5.44 | 5.44 | 5.44 |
| Reserves and surplus | -6.69 | -12.89 | -18.62 | -23.92 | -28.84 | -33.41 | -37.65 |
| Term loan outstanding | 9.32 | 7.77 | 6.22 | 4.66 | 3.11 | 1.55 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 8.07 | 0.32 | -6.96 | -13.82 | -20.30 | -26.42 | -32.21 |
| Net fixed assets | 13.21 | 11.23 | 9.54 | 8.11 | 6.90 | 5.86 | 4.98 |
| 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 | -5.14 | -10.91 | -16.51 | -21.94 | -27.19 | -32.28 | -37.19 |
| Total assets | 8.07 | 0.32 | -6.96 | -13.82 | -20.30 | -26.42 | -32.21 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.75 | -1.31 | -1.40 | -1.51 | -1.64 | -1.80 | -1.99 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.63 |
|---|---|
| Lowest DSCR | -1.99 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.33 | 1.98 | 1.68 | 1.43 | 1.22 | 1.03 | 0.88 |
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 | 10.10 | 1.09 | 0.78 | 9.32 |
| 2 | 9.32 | 0.95 | 1.55 | 7.77 |
| 3 | 7.77 | 0.78 | 1.55 | 6.22 |
| 4 | 6.22 | 0.61 | 1.55 | 4.66 |
| 5 | 4.66 | 0.43 | 1.55 | 3.11 |
| 6 | 3.11 | 0.26 | 1.55 | 1.55 |
| 7 | 1.55 | 0.09 | 1.55 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Trade licence from the local body
- Trademark for your brand (optional)
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- PMEGP sample project report — Made Ups (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Made_Ups_%28_Samadhan_Projects_%29.pdf
- DGFT – ITC(HS) Classification of Export and Import Items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
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.