Detailed Project Report
Track Suit Stitching
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹20.22 L
- Term loan from bank
- ₹13.14 L
- Promoter’s contribution
- ₹2.02 L
- Subsidy
- ₹5.06 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.59 L
- Average DSCR
- -1.30
- 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
Cut and stitch track suits from cotton knit or synthetic fabric on an assembly line of sewing machines.
| Main product or service | Track Suit Stitching |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Sportspeople, joggers and walkers
- Schools, colleges and sports teams
- Trekkers and yoga learners
- Sports and garment shops
- Bulk orders from schools and teams
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| KVIC unit: sewing machines with motor, overlock and flatlock machines, cutting tables, 25 kg washing machine, 25 kg hydro extractor, portable steam press, wooden racks, installation and office furniture | 1 | 4,46,000 | 4,46,000 |
| Sample report: single-needle machines (× 10) | 1 | 6,00,000 | 6,00,000 |
| Sample report: double-needle machines (× 5) | 1 | 3,75,000 | 3,75,000 |
| Sample report: border/piping machines (× 2) | 1 | 1,00,000 | 1,00,000 |
| Sample report: overlock machines (× 4) | 1 | 1,60,000 | 1,60,000 |
| Sample report: cutting table and machine | 1 | 1,00,000 | 1,00,000 |
| Sample report: embroidery machine | 1 | 75,000 | 75,000 |
| Sample report: inspection tables (× 2) | 1 | 70,000 | 70,000 |
| Total | 19,26,000 |
Pre-filled from: KVIC Project Profile — Track Suits (PMEGP); PMEGP sample project report — Track Suits (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cotton knit fabric, or polyester, nylon or blended fabric — ₹45–55 a metre in the sample report
- Raw material in the KVIC unit — ₹41,00,000 a year at full capacity; labels and packing ₹25,000
- Labels, cords, elastic, buttons and patches — from tailoring-material dealers
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 19.26 |
| Contingency | 0.96 |
| Total fixed capital | 20.22 |
| Working capital margin | 0.00 |
| Total project cost | 20.22 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.02 | 10.0 |
| Subsidy | 5.06 | 25.0 |
| Term loan from bank | 13.14 | 65.0 |
| Total | 20.22 | 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 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 |
| Operating profit (EBITDA) | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 |
| Depreciation | 3.03 | 2.58 | 2.19 | 1.86 | 1.58 | 1.35 | 1.14 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.42 | 1.23 | 1.01 | 0.79 | 0.57 | 0.34 | 0.12 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.84 | -7.20 | -6.59 | -6.04 | -5.53 | -5.07 | -4.65 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.84 | -7.20 | -6.59 | -6.04 | -5.53 | -5.07 | -4.65 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.84 | -7.20 | -6.59 | -6.04 | -5.53 | -5.07 | -4.65 |
| Depreciation | 3.03 | 2.58 | 2.19 | 1.86 | 1.58 | 1.35 | 1.14 |
| Cash accruals (PAT + depreciation) | -4.81 | -4.62 | -4.40 | -4.17 | -3.95 | -3.73 | -3.51 |
| Term loan repaid | 1.01 | 2.02 | 2.02 | 2.02 | 2.02 | 2.02 | 2.02 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.82 | -6.64 | -6.42 | -6.20 | -5.97 | -5.75 | -5.53 |
| Cash and bank | -5.82 | -12.46 | -18.88 | -25.07 | -31.05 | -36.80 | -42.33 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 7.08 | 7.08 | 7.08 | 7.08 | 7.08 | 7.08 | 7.08 |
| Reserves and surplus | -7.84 | -15.04 | -21.63 | -27.66 | -33.20 | -38.27 | -42.92 |
| Term loan outstanding | 12.13 | 10.11 | 8.09 | 6.07 | 4.04 | 2.02 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.37 | 2.15 | -6.46 | -14.52 | -22.07 | -29.17 | -35.84 |
| Net fixed assets | 17.19 | 14.61 | 12.42 | 10.56 | 8.97 | 7.63 | 6.48 |
| 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 | -5.82 | -12.46 | -18.88 | -25.07 | -31.05 | -36.80 | -42.33 |
| Total assets | 11.37 | 2.15 | -6.46 | -14.52 | -22.07 | -29.17 | -35.84 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.39 | -1.04 | -1.12 | -1.20 | -1.31 | -1.43 | -1.58 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.30 |
|---|---|
| Lowest DSCR | -1.58 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.03 | 2.58 | 2.19 | 1.86 | 1.58 | 1.35 | 1.14 |
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 | 13.14 | 1.42 | 1.01 | 12.13 |
| 2 | 12.13 | 1.23 | 2.02 | 10.11 |
| 3 | 10.11 | 1.01 | 2.02 | 8.09 |
| 4 | 8.09 | 0.79 | 2.02 | 6.07 |
| 5 | 6.07 | 0.57 | 2.02 | 4.04 |
| 6 | 4.04 | 0.34 | 2.02 | 2.02 |
| 7 | 2.02 | 0.12 | 2.02 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Shop and establishment registration and professional tax where applicable
- PF and ESI registration once worker count crosses the limits
- Trademark for the brand
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)
19 Sources
- KVIC Project Profile — Track Suits (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/TRACK_SUITS_%28_SERVICE_AND_TEXTILE_INDUSTRY_%29.pdf
- PMEGP sample project report — Track Suits (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Track_suits_%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.