Detailed Project Report
Trumock Shoes with TPR Sole
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.43 L
- Term loan from bank
- ₹0.93 L
- Promoter’s contribution
- ₹0.14 L
- Subsidy
- ₹0.36 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.14 L
- Average DSCR
- -15.82
- 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 leather uppers on lasts and cement them to light TPR soles — casual shoes for young buyers.
| Main product or service | Trumock Shoes with TPR Sole |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Young people buying casual shoes
- Students and office-goers
- Retail chains looking for budget casual footwear
- Shoe shops and wholesalers
- Footwear markets in Agra, Delhi and Kanpur
- Online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Upper skiving machine | 1 | 0 | 0 |
| Single-needle post-bed sewing machine | 1 | 0 | 0 |
| Flat-bed sewing machines (× 2) | 1 | 0 | 0 |
| Punching and eyeleting machine | 1 | 0 | 0 |
| Combined finishing machine | 1 | 0 | 0 |
| Treadle cementing press | 1 | 0 | 0 |
| Trademark embossing machine | 1 | 0 | 0 |
| Wooden lasts (× 60 pairs) | 1 | 0 | 0 |
| All equipment, tools, electrification and office equipment together | 1 | 1,35,900 | 1,35,900 |
| Total | 1,35,900 |
Pre-filled from: KVIC Project Profile — Trumock Shoe with TPR Sole (PMEGP); DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Leather for uppers and TPR soles — raw material ₹15,50,000 a year at full capacity
- Texon adhesive tape, thread, eyelets and adhesive — used in pattern making and assembly
- Labels and packing material — ₹60,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.36 |
| Contingency | 0.07 |
| Total fixed capital | 1.43 |
| Working capital margin | 0.00 |
| Total project cost | 1.43 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.14 | 10.0 |
| Subsidy | 0.36 | 25.0 |
| Term loan from bank | 0.93 | 65.0 |
| Total | 1.43 | 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 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 |
| Operating profit (EBITDA) | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 | -2.92 |
| Depreciation | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 | 0.09 | 0.08 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.10 | 0.09 | 0.07 | 0.06 | 0.04 | 0.02 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.23 | -3.18 | -3.14 | -3.10 | -3.07 | -3.03 | -3.00 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.23 | -3.18 | -3.14 | -3.10 | -3.07 | -3.03 | -3.00 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.23 | -3.18 | -3.14 | -3.10 | -3.07 | -3.03 | -3.00 |
| Depreciation | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 | 0.09 | 0.08 |
| Cash accruals (PAT + depreciation) | -3.02 | -3.00 | -2.99 | -2.97 | -2.96 | -2.94 | -2.92 |
| Term loan repaid | 0.07 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 | 0.14 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.09 | -3.15 | -3.13 | -3.11 | -3.10 | -3.08 | -3.07 |
| Cash and bank | -3.09 | -6.23 | -9.36 | -12.48 | -15.57 | -18.66 | -21.72 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 | 0.50 |
| Reserves and surplus | -3.23 | -6.41 | -9.56 | -12.66 | -15.73 | -18.76 | -21.77 |
| Term loan outstanding | 0.86 | 0.71 | 0.57 | 0.43 | 0.29 | 0.14 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.87 | -5.20 | -8.49 | -11.73 | -14.94 | -18.12 | -21.27 |
| Net fixed assets | 1.21 | 1.03 | 0.88 | 0.74 | 0.63 | 0.54 | 0.46 |
| 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 | -3.09 | -6.23 | -9.36 | -12.48 | -15.57 | -18.66 | -21.72 |
| Total assets | -1.87 | -5.20 | -8.49 | -11.73 | -14.94 | -18.12 | -21.27 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -16.98 | -12.69 | -13.63 | -14.70 | -15.97 | -17.47 | -19.28 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -15.82 |
|---|---|
| Lowest DSCR | -19.28 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.21 | 0.18 | 0.15 | 0.13 | 0.11 | 0.09 | 0.08 |
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 | 0.93 | 0.10 | 0.07 | 0.86 |
| 2 | 0.86 | 0.09 | 0.14 | 0.71 |
| 3 | 0.71 | 0.07 | 0.14 | 0.57 |
| 4 | 0.57 | 0.06 | 0.14 | 0.43 |
| 5 | 0.43 | 0.04 | 0.14 | 0.29 |
| 6 | 0.29 | 0.02 | 0.14 | 0.14 |
| 7 | 0.14 | 0.01 | 0.14 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- BIS certification under the footwear Quality Control Order (check exemptions for micro units)
- Pollution Control Board consent as applicable
- 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 — Trumock Shoe with TPR Sole (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/TRUMOCK_SHOE_WITH_TPR_SOLE_%28_POLYMER_AND_CHEMICAL_BASED_INDUSTRY_%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.