Detailed Project Report
Voltage Stabiliser Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹1.08 L
- Term loan from bank
- ₹0.70 L
- Promoter’s contribution
- ₹0.11 L
- Subsidy
- ₹0.27 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.08 L
- Average DSCR
- -20.81
- 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
Assemble automatic voltage stabilisers that protect TVs, fridges and other appliances from voltage swings.
| Main product or service | Voltage Stabiliser Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households with TVs, fridges and other costly appliances
- Shops, clinics and offices with electronic equipment
- Electrical and electronics retailers
- Electrical and electronics dealers
- Direct sale in the local market
- Repair shops that also sell stabilisers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Multimeter (× 3) | 1 | 9,000 | 9,000 |
| Auto-transformer 0–300 V, 10 A (× 3) | 1 | 18,000 | 18,000 |
| Test set-up with voltmeter, ammeter and wattmeter (× 3) | 1 | 15,000 | 15,000 |
| Bench drilling machine ½" (× 3) | 1 | 15,000 | 15,000 |
| Megger (× 2) | 1 | 16,000 | 16,000 |
| Electrification (× lump sum) | 1 | 15,000 | 15,000 |
| Tools, jigs and fixtures (× lump sum) | 1 | 15,000 | 15,000 |
| Total | 1,03,000 |
Pre-filled from: PMEGP sample project report — Automatic Voltage Stabilizer (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Transformer — ₹500 per 500 VA set; ₹180 per 250 VA set
- Fibre box and chassis — ₹120 per 500 VA set; ₹90 per 250 VA set
- PCB with components — ₹80 per 500 VA set; ₹50 per 250 VA set
- Relays (2 per set) — ₹70 per 500 VA set; ₹35 per 250 VA set
- Voltmeter — ₹80 per set
- Mains cord, socket, lamps, screws, insulation and packing — total material cost ₹985 per 500 VA set and ₹516 per 250 VA set
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 1.03 |
| Contingency | 0.05 |
| Total fixed capital | 1.08 |
| Working capital margin | 0.00 |
| Total project cost | 1.08 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.11 | 10.0 |
| Subsidy | 0.27 | 25.0 |
| Term loan from bank | 0.70 | 65.0 |
| Total | 1.08 | 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 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 | 2.91 |
| Operating profit (EBITDA) | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 | -2.91 |
| Depreciation | 0.16 | 0.14 | 0.12 | 0.10 | 0.08 | 0.07 | 0.06 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.08 | 0.07 | 0.05 | 0.04 | 0.03 | 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 | -3.15 | -3.11 | -3.08 | -3.05 | -3.02 | -3.00 | -2.97 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.15 | -3.11 | -3.08 | -3.05 | -3.02 | -3.00 | -2.97 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.15 | -3.11 | -3.08 | -3.05 | -3.02 | -3.00 | -2.97 |
| Depreciation | 0.16 | 0.14 | 0.12 | 0.10 | 0.08 | 0.07 | 0.06 |
| Cash accruals (PAT + depreciation) | -2.98 | -2.97 | -2.96 | -2.95 | -2.94 | -2.93 | -2.91 |
| Term loan repaid | 0.05 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.04 | -3.08 | -3.07 | -3.06 | -3.05 | -3.03 | -3.02 |
| Cash and bank | -3.04 | -6.12 | -9.19 | -12.24 | -15.29 | -18.32 | -21.35 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 |
| Reserves and surplus | -3.15 | -6.26 | -9.33 | -12.38 | -15.41 | -18.40 | -21.38 |
| Term loan outstanding | 0.65 | 0.54 | 0.43 | 0.32 | 0.22 | 0.11 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -2.12 | -5.34 | -8.52 | -11.68 | -14.81 | -17.92 | -21.00 |
| Net fixed assets | 0.92 | 0.78 | 0.66 | 0.56 | 0.48 | 0.41 | 0.35 |
| 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 | -3.04 | -6.12 | -9.19 | -12.24 | -15.29 | -18.32 | -21.35 |
| Total assets | -2.12 | -5.34 | -8.52 | -11.68 | -14.81 | -17.92 | -21.00 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -22.33 | -16.70 | -17.92 | -19.34 | -21.01 | -22.98 | -25.37 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -20.81 |
|---|---|
| Lowest DSCR | -25.37 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.16 | 0.14 | 0.12 | 0.10 | 0.08 | 0.07 | 0.06 |
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 | 0.70 | 0.08 | 0.05 | 0.65 |
| 2 | 0.65 | 0.07 | 0.11 | 0.54 |
| 3 | 0.54 | 0.05 | 0.11 | 0.43 |
| 4 | 0.43 | 0.04 | 0.11 | 0.32 |
| 5 | 0.32 | 0.03 | 0.11 | 0.22 |
| 6 | 0.22 | 0.02 | 0.11 | 0.11 |
| 7 | 0.11 | 0.01 | 0.11 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- BIS standard for the product (the report says 'as per BIS standards')
- State pollution board consent if your state requires it for soldering units
- Trade licence from the local body
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 — Automatic Voltage Stabilizer (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Automatic_Voltage_Stabilizer_%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.