Detailed Project Report
UPS and Voltage Stabilizer Assembly
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.36 L
- Term loan from bank
- ₹1.53 L
- Promoter’s contribution
- ₹0.24 L
- Subsidy
- ₹0.59 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.31 L
- Average DSCR
- -9.66
- 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
Buy transformers, circuit boards and cabinets, assemble UPS and stabilizers, test them and sell under your own brand.
| Main product or service | UPS and Voltage Stabilizer Assembly |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Shops, offices and small industries
- Clinics and hospitals
- Electrical and electronics retailers
- Local distributors
- Direct sales
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Assembly hand tools (screw drivers, nut drivers, nose pliers, side cutters) (× 20) | 1 | 19,000 | 19,000 |
| Wiring tools (automatic soldering irons, hot air guns, desoldering suckers, wire strippers and more) (× 1 set) | 1 | 32,800 | 32,800 |
| Oscilloscope | 1 | 56,000 | 56,000 |
| Dummy load | 1 | 16,000 | 16,000 |
| Multimeter and clamp meter (× 1 each) | 1 | 12,500 | 12,500 |
| Fire-fighting equipment | 1 | 25,000 | 25,000 |
| Motorcycle for local business | 1 | 63,000 | 63,000 |
| Total | 2,24,300 |
Pre-filled from: PMEGP sample project report — UPS and Stabilizers (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Transformer — ₹2,600 / ₹3,600 / ₹4,600 for 1,000 / 1,200 / 1,500 watt UPS
- Printed circuit board with MOSFETs, inverter and charger — ₹900 a piece
- Casing/housing — ₹800 a piece
- Small parts — switches, LEDs, battery leads, cord, fuse holder, meters, cable ties — parts for one 1,000 watt UPS total ₹5,320
- Servo motor and servo transformer for stabilizers — ₹130 motor; ₹1,100 or ₹2,100 transformer
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 2.24 |
| Contingency | 0.11 |
| Total fixed capital | 2.36 |
| Working capital margin | 0.00 |
| Total project cost | 2.36 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.24 | 10.0 |
| Subsidy | 0.59 | 25.0 |
| Term loan from bank | 1.53 | 65.0 |
| Total | 2.36 | 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 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 |
| Operating profit (EBITDA) | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 |
| Depreciation | 0.35 | 0.30 | 0.26 | 0.22 | 0.18 | 0.16 | 0.13 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.17 | 0.14 | 0.12 | 0.09 | 0.07 | 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 | -3.46 | -3.38 | -3.31 | -3.25 | -3.19 | -3.14 | -3.09 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.46 | -3.38 | -3.31 | -3.25 | -3.19 | -3.14 | -3.09 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.46 | -3.38 | -3.31 | -3.25 | -3.19 | -3.14 | -3.09 |
| Depreciation | 0.35 | 0.30 | 0.26 | 0.22 | 0.18 | 0.16 | 0.13 |
| Cash accruals (PAT + depreciation) | -3.10 | -3.08 | -3.06 | -3.03 | -3.00 | -2.98 | -2.95 |
| Term loan repaid | 0.12 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 | 0.24 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.22 | -3.32 | -3.29 | -3.27 | -3.24 | -3.21 | -3.19 |
| Cash and bank | -3.22 | -6.54 | -9.83 | -13.10 | -16.34 | -19.55 | -22.74 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.82 | 0.82 | 0.82 | 0.82 | 0.82 | 0.82 | 0.82 |
| Reserves and surplus | -3.46 | -6.84 | -10.15 | -13.40 | -16.59 | -19.72 | -22.81 |
| Term loan outstanding | 1.41 | 1.18 | 0.94 | 0.71 | 0.47 | 0.24 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.22 | -4.84 | -8.39 | -11.87 | -15.29 | -18.66 | -21.99 |
| Net fixed assets | 2.00 | 1.70 | 1.45 | 1.23 | 1.04 | 0.89 | 0.76 |
| 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 | -3.22 | -6.54 | -9.83 | -13.10 | -16.34 | -19.55 | -22.74 |
| Total assets | -1.22 | -4.84 | -8.39 | -11.87 | -15.29 | -18.66 | -21.99 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -10.37 | -7.75 | -8.32 | -8.98 | -9.75 | -10.67 | -11.78 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -9.66 |
|---|---|
| Lowest DSCR | -11.78 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.35 | 0.30 | 0.26 | 0.22 | 0.18 | 0.16 | 0.13 |
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 | 1.53 | 0.17 | 0.12 | 1.41 |
| 2 | 1.41 | 0.14 | 0.24 | 1.18 |
| 3 | 1.18 | 0.12 | 0.24 | 0.94 |
| 4 | 0.94 | 0.09 | 0.24 | 0.71 |
| 5 | 0.71 | 0.07 | 0.24 | 0.47 |
| 6 | 0.47 | 0.04 | 0.24 | 0.24 |
| 7 | 0.24 | 0.01 | 0.24 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Shop/trade licence
- BIS registration if your product falls under the Compulsory Registration Scheme — check the current list
- Trademark for your brand (optional)
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
- PMEGP sample project report — UPS and Stabilizers (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/UPS_and_Stabilizers_%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.