Detailed Project Report
Wind Cheater Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹5.47 L
- Term loan from bank
- ₹3.56 L
- Promoter’s contribution
- ₹0.55 L
- Subsidy
- ₹1.37 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.88 L
- Average DSCR
- -4.27
- 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
Cut and stitch nylon or polyester fabric into wind cheaters for riders and winter wear.
| Main product or service | Wind Cheater Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Two-wheeler riders
- Garment shops and wholesalers
- Wholesale garment markets
- Retail shops and online marketplaces
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Sewing machine with motor and accessories | 1 | 0 | 0 |
| Overlock stitching machine | 1 | 0 | 0 |
| Measuring tools: set squares, tape, large and small scissors (× 1 set) | 1 | 0 | 0 |
| Cutting tables and stools (× 1 set) | 1 | 0 | 0 |
| Washing machine, 25 kg | 1 | 0 | 0 |
| Hydro extractor, 25 kg | 1 | 0 | 0 |
| Electric press and wooden racks (× 1 set) | 1 | 0 | 0 |
| All equipment together, incl. erection and installation (× 1 lot) | 1 | 5,21,000 | 5,21,000 |
| Total | 5,21,000 |
Pre-filled from: KVIC Project Profile — Wind Cheater (PMEGP); World Customs Organization – HS Nomenclature 2022, Chapter 62. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Nylon or polyester synthetic fabric — raw material ₹24,96,000 a year at full capacity
- Hooks, eyelets and buttons — fixed by hand
- Labels and packing material — ₹1,20,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 5.21 |
| Contingency | 0.26 |
| Total fixed capital | 5.47 |
| Working capital margin | 0.00 |
| Total project cost | 5.47 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.55 | 10.0 |
| Subsidy | 1.37 | 25.0 |
| Term loan from bank | 3.56 | 65.0 |
| Total | 5.47 | 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 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Insurance | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Total cost of operations | 3.02 | 3.02 | 3.02 | 3.02 | 3.02 | 3.02 | 3.02 |
| Operating profit (EBITDA) | -3.02 | -3.02 | -3.02 | -3.02 | -3.02 | -3.02 | -3.02 |
| Depreciation | 0.82 | 0.70 | 0.59 | 0.50 | 0.43 | 0.36 | 0.31 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.38 | 0.33 | 0.27 | 0.21 | 0.15 | 0.09 | 0.03 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -4.22 | -4.05 | -3.88 | -3.73 | -3.60 | -3.47 | -3.36 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -4.22 | -4.05 | -3.88 | -3.73 | -3.60 | -3.47 | -3.36 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -4.22 | -4.05 | -3.88 | -3.73 | -3.60 | -3.47 | -3.36 |
| Depreciation | 0.82 | 0.70 | 0.59 | 0.50 | 0.43 | 0.36 | 0.31 |
| Cash accruals (PAT + depreciation) | -3.40 | -3.35 | -3.29 | -3.23 | -3.17 | -3.11 | -3.05 |
| Term loan repaid | 0.27 | 0.55 | 0.55 | 0.55 | 0.55 | 0.55 | 0.55 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.68 | -3.90 | -3.84 | -3.78 | -3.72 | -3.66 | -3.60 |
| Cash and bank | -3.68 | -7.57 | -11.41 | -15.19 | -18.90 | -22.56 | -26.16 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.91 | 1.91 | 1.91 | 1.91 | 1.91 | 1.91 | 1.91 |
| Reserves and surplus | -4.22 | -8.27 | -12.15 | -15.89 | -19.48 | -22.96 | -26.32 |
| Term loan outstanding | 3.28 | 2.74 | 2.19 | 1.64 | 1.09 | 0.55 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 0.97 | -3.62 | -8.05 | -12.33 | -16.48 | -20.50 | -24.40 |
| Net fixed assets | 4.65 | 3.95 | 3.36 | 2.86 | 2.43 | 2.06 | 1.75 |
| 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 | -3.68 | -7.57 | -11.41 | -15.19 | -18.90 | -22.56 | -26.16 |
| Total assets | 0.97 | -3.62 | -8.05 | -12.33 | -16.48 | -20.50 | -24.40 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -4.58 | -3.43 | -3.68 | -3.97 | -4.31 | -4.72 | -5.20 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -4.27 |
|---|---|
| Lowest DSCR | -5.20 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.82 | 0.70 | 0.59 | 0.50 | 0.43 | 0.36 | 0.31 |
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 | 3.56 | 0.38 | 0.27 | 3.28 |
| 2 | 3.28 | 0.33 | 0.55 | 2.74 |
| 3 | 2.74 | 0.27 | 0.55 | 2.19 |
| 4 | 2.19 | 0.21 | 0.55 | 1.64 |
| 5 | 1.64 | 0.15 | 0.55 | 1.09 |
| 6 | 1.09 | 0.09 | 0.55 | 0.55 |
| 7 | 0.55 | 0.03 | 0.55 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Trade licence from the local body
- Trademark for your brand name (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)
- Stand-Up India
19 Sources
- KVIC Project Profile — Wind Cheater (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/WIND_CHEATER_%28_POLYMER_AND_CHEMICAL_BASED_INDUSTRY_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 62 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1162_2022e.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.