Detailed Project Report
Ultramarine Blue Pigment
—
Prepared on: 26 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹35.36 L
- Term loan from bank
- ₹22.99 L
- Promoter’s contribution
- ₹3.54 L
- Subsidy
- ₹8.84 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-9.36 L
- Average DSCR
- -0.82
- 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
Make the blue pigment used in paint, plastics, ink, soap and laundry blue — a kiln-based chemical unit.
| Main product or service | Ultramarine Blue Pigment |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Plastic and masterbatch makers
- Paint and printing-ink makers
- Soap, detergent and laundry-blue makers
- Cement and paper industries
- Direct supply to factories
- Chemical and dye traders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Unloading bin | 1 | 20,000 | 20,000 |
| Storage tank (500–1,000 litre) | 1 | 1,00,000 | 1,00,000 |
| Fine grinding mill | 1 | 1,20,000 | 1,20,000 |
| Slurry mixer (500–1,500 litre) | 1 | 1,50,000 | 1,50,000 |
| Slurry tank (500–1,500 litre) | 1 | 90,000 | 90,000 |
| Preheater | 1 | 7,00,000 | 7,00,000 |
| Kiln | 1 | 14,00,000 | 14,00,000 |
| Clinker cooler | 1 | 4,00,000 | 4,00,000 |
| Silo (50–100 tonne) | 1 | 2,00,000 | 2,00,000 |
| Sack stitching machine (1,000 bags a day) | 1 | 38,000 | 38,000 |
| Other machinery and material-handling equipment (× 1 lot) | 1 | 1,50,000 | 1,50,000 |
| Total | 33,68,000 |
Pre-filled from: PMEGP sample project report — Ultramarine Blue (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- White kaolin (china clay) — base clay for the pigment
- Anhydrous sodium sulphate — 10,00,000 kg a year at ₹16 a kg (full capacity)
- Anhydrous sodium carbonate (soda ash) — 64,000 kg a year at ₹60 a kg
- Powdered sulphur — 52,000 kg a year at ₹45 a kg
- Charcoal — 1,20,000 kg a year at ₹16 a kg
- Packing material — ₹4,00,000 a year (lump sum)
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 33.68 |
| Contingency | 1.68 |
| Total fixed capital | 35.36 |
| Working capital margin | 0.00 |
| Total project cost | 35.36 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.54 | 10.0 |
| Subsidy | 8.84 | 25.0 |
| Term loan from bank | 22.99 | 65.0 |
| Total | 35.36 | 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 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 | 0.71 |
| Insurance | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 |
| Total cost of operations | 3.76 | 3.76 | 3.76 | 3.76 | 3.76 | 3.76 | 3.76 |
| Operating profit (EBITDA) | -3.76 | -3.76 | -3.76 | -3.76 | -3.76 | -3.76 | -3.76 |
| Depreciation | 5.30 | 4.51 | 3.83 | 3.26 | 2.77 | 2.35 | 2.00 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.49 | 2.16 | 1.77 | 1.38 | 0.99 | 0.60 | 0.21 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -11.56 | -10.43 | -9.36 | -8.40 | -7.52 | -6.72 | -5.98 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -11.56 | -10.43 | -9.36 | -8.40 | -7.52 | -6.72 | -5.98 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -11.56 | -10.43 | -9.36 | -8.40 | -7.52 | -6.72 | -5.98 |
| Depreciation | 5.30 | 4.51 | 3.83 | 3.26 | 2.77 | 2.35 | 2.00 |
| Cash accruals (PAT + depreciation) | -6.25 | -5.92 | -5.53 | -5.14 | -4.75 | -4.36 | -3.97 |
| Term loan repaid | 1.77 | 3.54 | 3.54 | 3.54 | 3.54 | 3.54 | 3.54 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -8.02 | -9.46 | -9.07 | -8.68 | -8.29 | -7.90 | -7.51 |
| Cash and bank | -8.02 | -17.48 | -26.54 | -35.22 | -43.51 | -51.41 | -58.92 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 12.38 | 12.38 | 12.38 | 12.38 | 12.38 | 12.38 | 12.38 |
| Reserves and surplus | -11.56 | -21.99 | -31.35 | -39.75 | -47.27 | -53.99 | -59.96 |
| Term loan outstanding | 21.22 | 17.68 | 14.15 | 10.61 | 7.07 | 3.54 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 22.04 | 8.07 | -4.83 | -16.76 | -27.82 | -38.07 | -47.59 |
| Net fixed assets | 30.06 | 25.55 | 21.72 | 18.46 | 15.69 | 13.34 | 11.34 |
| 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 | -8.02 | -17.48 | -26.54 | -35.22 | -43.51 | -51.41 | -58.92 |
| Total assets | 22.04 | 8.07 | -4.83 | -16.76 | -27.82 | -38.07 | -47.59 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.88 | -0.66 | -0.71 | -0.77 | -0.83 | -0.91 | -1.00 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.82 |
|---|---|
| Lowest DSCR | -1.00 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 5.30 | 4.51 | 3.83 | 3.26 | 2.77 | 2.35 | 2.00 |
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 | 22.99 | 2.49 | 1.77 | 21.22 |
| 2 | 21.22 | 2.16 | 3.54 | 17.68 |
| 3 | 17.68 | 1.77 | 3.54 | 14.15 |
| 4 | 14.15 | 1.38 | 3.54 | 10.61 |
| 5 | 10.61 | 0.99 | 3.54 | 7.07 |
| 6 | 7.07 | 0.60 | 3.54 | 3.54 |
| 7 | 3.54 | 0.21 | 3.54 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- State Pollution Control Board consent (the report lists an NOC)
- Factory licence if you cross the Factories Act limits
- 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 — Ultramarine Blue (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Ultramarine_Blue_%28_Samadhan_Projects_%29.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.