Detailed Project Report
Wheelchair Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹93.03 L
- Term loan from bank
- ₹83.73 L
- Promoter’s contribution
- ₹9.30 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-21.72 L
- Average DSCR
- -0.31
- 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
Bend and weld mild steel pipe into wheelchair frames, fit wheels and rexine seats, and sell to hospitals and aid agencies.
| Main product or service | Wheelchair Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Hospitals and nursing homes
- Government disability and health schemes
- NGOs and charitable trusts
- Surgical and medical equipment dealers
- Tenders and rate contracts
- Surgical goods distributors and retailers
- Direct supply to hospitals
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| CNC bending machine | 1 | 40,00,000 | 40,00,000 |
| CNC pipe bending machine | 1 | 45,00,000 | 45,00,000 |
| CO2 welding machine | 1 | 1,10,000 | 1,10,000 |
| TIG welding machine | 1 | 1,50,000 | 1,50,000 |
| Office equipment and furniture | 1 | 1,00,000 | 1,00,000 |
| Total | 88,60,000 |
Pre-filled from: MSME-DI Chennai project profile — Wheel Chair. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Mild steel pipes — 90 tonnes a month at ₹52,000 a tonne = ₹46,80,000
- Wheels — 6,000 sets a month at ₹300 a set = ₹18,00,000
- Rexine sheet — 90,000 sq m a month at ₹110 a sq m = ₹99,00,000
- Fasteners — 12 bundles a month at ₹33,000 a bundle = ₹3,96,000
- Welding rod — 900 kg a month at ₹375 a kg = ₹3,37,500
- Packaging material — 2 tonnes a month at ₹50,000 a tonne = ₹1,00,000
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 88.60 |
| Contingency | 4.43 |
| Total fixed capital | 93.03 |
| Working capital margin | 0.00 |
| Total project cost | 93.03 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 9.30 | 10.0 |
| Term loan from bank | 83.73 | 90.0 |
| Total | 93.03 | 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 | 1.86 | 1.86 | 1.86 | 1.86 | 1.86 | 1.86 | 1.86 |
| Insurance | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 |
| Total cost of operations | 5.21 | 5.21 | 5.21 | 5.21 | 5.21 | 5.21 | 5.21 |
| Operating profit (EBITDA) | -5.21 | -5.21 | -5.21 | -5.21 | -5.21 | -5.21 | -5.21 |
| Depreciation | 13.95 | 11.86 | 10.08 | 8.57 | 7.28 | 6.19 | 5.26 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 9.06 | 7.85 | 6.44 | 5.02 | 3.60 | 2.18 | 0.77 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -28.22 | -24.92 | -21.72 | -18.79 | -16.09 | -13.58 | -11.24 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -28.22 | -24.92 | -21.72 | -18.79 | -16.09 | -13.58 | -11.24 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -28.22 | -24.92 | -21.72 | -18.79 | -16.09 | -13.58 | -11.24 |
| Depreciation | 13.95 | 11.86 | 10.08 | 8.57 | 7.28 | 6.19 | 5.26 |
| Cash accruals (PAT + depreciation) | -14.27 | -13.06 | -11.64 | -10.22 | -8.81 | -7.39 | -5.97 |
| Term loan repaid | 6.44 | 12.88 | 12.88 | 12.88 | 12.88 | 12.88 | 12.88 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -20.71 | -25.94 | -24.52 | -23.11 | -21.69 | -20.27 | -18.85 |
| Cash and bank | -20.71 | -46.65 | -71.17 | -94.27 | -115.96 | -136.23 | -155.09 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 9.30 | 9.30 | 9.30 | 9.30 | 9.30 | 9.30 | 9.30 |
| Reserves and surplus | -28.22 | -53.14 | -74.86 | -93.66 | -109.75 | -123.33 | -134.57 |
| Term loan outstanding | 77.29 | 64.41 | 51.52 | 38.64 | 25.76 | 12.88 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 58.37 | 20.57 | -14.04 | -45.71 | -74.68 | -101.15 | -125.27 |
| Net fixed assets | 79.08 | 67.21 | 57.13 | 48.56 | 41.28 | 35.09 | 29.82 |
| 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 | -20.71 | -46.65 | -71.17 | -94.27 | -115.96 | -136.23 | -155.09 |
| Total assets | 58.37 | 20.57 | -14.04 | -45.71 | -74.68 | -101.15 | -125.27 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.34 | -0.25 | -0.27 | -0.29 | -0.32 | -0.35 | -0.38 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.31 |
|---|---|
| Lowest DSCR | -0.38 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 13.95 | 11.86 | 10.08 | 8.57 | 7.28 | 6.19 | 5.26 |
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 | 83.73 | 9.06 | 6.44 | 77.29 |
| 2 | 77.29 | 7.85 | 12.88 | 64.41 |
| 3 | 64.41 | 6.44 | 12.88 | 51.52 |
| 4 | 51.52 | 5.02 | 12.88 | 38.64 |
| 5 | 38.64 | 3.60 | 12.88 | 25.76 |
| 6 | 25.76 | 2.18 | 12.88 | 12.88 |
| 7 | 12.88 | 0.77 | 12.88 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Factory licence
- Medical device registration or licence under the Medical Devices Rules (check the current class for wheelchairs with CDSCO)
- Trade licence from the local body
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- MSME-DI Chennai project profile — Wheel Chair — https://msmedi-chennai.gov.in/GARMS_Admin/basictools/images/Covidproject/Wheel-Chair.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.