Detailed Project Report
Computerised Wheel Balancing and Alignment Workshop
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹4.83 L
- Term loan from bank
- ₹3.14 L
- Promoter’s contribution
- ₹0.48 L
- Subsidy
- ₹1.21 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.77 L
- Average DSCR
- -4.81
- 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
Balance and align the wheels of cars and light vehicles with computerised machines in a small rented workshop.
| Main product or service | Computerised Wheel Balancing and Alignment Workshop |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Car, light truck and motorcycle owners
- Taxi and fleet operators
- Garages without their own machines
- Walk-in customers on a busy road
- Tie-ups with tyre dealers, garages and fleets
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Computerised wheel balancing machine (wheels up to 65 kg, 850 mm diameter) | 1 | 1,10,000 | 1,10,000 |
| Computerised PC-based wheel aligner with CCD sensors, monitor and printer | 1 | 3,00,000 | 3,00,000 |
| Tool kit (× 2 sets) | 1 | 8,000 | 8,000 |
| Vehicle lifting jacks (× 2) | 1 | 4,000 | 4,000 |
| 5½-foot-deep pit for inspection and alignment | 1 | 5,000 | 5,000 |
| Furniture and office equipment (× L.S.) | 1 | 8,000 | 8,000 |
| Installation and electrification (× L.S.) | 1 | 25,000 | 25,000 |
| Total | 4,60,000 |
Pre-filled from: DC-MSME project profile — Computerized Wheel Balancing and Wheel Alignment Workshop (PMRY series, prepared by SISI). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Balancing weights, bolts and maintenance items — consumable stores of ₹2,000 a month in the profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 4.60 |
| Contingency | 0.23 |
| Total fixed capital | 4.83 |
| Working capital margin | 0.00 |
| Total project cost | 4.83 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.48 | 10.0 |
| Subsidy | 1.21 | 25.0 |
| Term loan from bank | 3.14 | 65.0 |
| Total | 4.83 | 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 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Insurance | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Total cost of operations | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 |
| Operating profit (EBITDA) | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 | -3.00 |
| Depreciation | 0.72 | 0.62 | 0.52 | 0.44 | 0.38 | 0.32 | 0.27 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.34 | 0.29 | 0.24 | 0.19 | 0.14 | 0.08 | 0.03 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.07 | -3.91 | -3.77 | -3.63 | -3.51 | -3.40 | -3.30 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.07 | -3.91 | -3.77 | -3.63 | -3.51 | -3.40 | -3.30 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.07 | -3.91 | -3.77 | -3.63 | -3.51 | -3.40 | -3.30 |
| Depreciation | 0.72 | 0.62 | 0.52 | 0.44 | 0.38 | 0.32 | 0.27 |
| Cash accruals (PAT + depreciation) | -3.34 | -3.30 | -3.24 | -3.19 | -3.14 | -3.08 | -3.03 |
| Term loan repaid | 0.24 | 0.48 | 0.48 | 0.48 | 0.48 | 0.48 | 0.48 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.58 | -3.78 | -3.73 | -3.67 | -3.62 | -3.57 | -3.51 |
| Cash and bank | -3.58 | -7.36 | -11.09 | -14.76 | -18.38 | -21.94 | -25.45 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.69 | 1.69 | 1.69 | 1.69 | 1.69 | 1.69 | 1.69 |
| Reserves and surplus | -4.07 | -7.98 | -11.74 | -15.38 | -18.89 | -22.29 | -25.60 |
| Term loan outstanding | 2.90 | 2.42 | 1.93 | 1.45 | 0.97 | 0.48 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 0.52 | -3.87 | -8.12 | -12.24 | -16.23 | -20.12 | -23.91 |
| Net fixed assets | 4.11 | 3.49 | 2.97 | 2.52 | 2.14 | 1.82 | 1.55 |
| 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 | -3.58 | -7.36 | -11.09 | -14.76 | -18.38 | -21.94 | -25.45 |
| Total assets | 0.52 | -3.87 | -8.12 | -12.24 | -16.23 | -20.12 | -23.91 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -5.16 | -3.86 | -4.14 | -4.47 | -4.86 | -5.31 | -5.86 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -4.81 |
|---|---|
| Lowest DSCR | -5.86 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.72 | 0.62 | 0.52 | 0.44 | 0.38 | 0.32 | 0.27 |
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 | 3.14 | 0.34 | 0.24 | 2.90 |
| 2 | 2.90 | 0.29 | 0.48 | 2.42 |
| 3 | 2.42 | 0.24 | 0.48 | 1.93 |
| 4 | 1.93 | 0.19 | 0.48 | 1.45 |
| 5 | 1.45 | 0.14 | 0.48 | 0.97 |
| 6 | 0.97 | 0.08 | 0.48 | 0.48 |
| 7 | 0.48 | 0.03 | 0.48 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST (once turnover crosses the limit)
- Shops and Establishments registration
- 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
- DC-MSME project profile — Computerized Wheel Balancing and Wheel Alignment Workshop (PMRY series, prepared by SISI) — https://www.dcmsme.gov.in/publications/pmryprof/mechanical/ch12.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.