Detailed Project Report
Wire Wound Resistors
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.64 L
- Term loan from bank
- ₹1.71 L
- Promoter’s contribution
- ₹0.26 L
- Subsidy
- ₹0.66 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.36 L
- Average DSCR
- -8.65
- 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
Wind resistance wire on ceramic pipes or rods, coat and bake them into high-power, high-precision resistors.
| Main product or service | Wire Wound Resistors |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Makers of power, test and measuring, telecom and medical equipment
- Process-control instrument and computer hardware makers
- Direct supply to equipment makers
- Electronic component distributors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Toggle action press, ½ ton (× 2) | 1 | 20,000 | 20,000 |
| Automatic coil winding machine (× 3) | 1 | 65,000 | 65,000 |
| Lead cutting machine / grinder | 1 | 7,000 | 7,000 |
| Lead straightening machine | 1 | 5,000 | 5,000 |
| Lead tinning machine | 1 | 50,000 | 50,000 |
| Spot welding machine | 1 | 10,000 | 10,000 |
| Temperature-controlled oven | 1 | 20,000 | 20,000 |
| Stirrer (ball mills) (× 3) | 1 | 15,000 | 15,000 |
| LCR-Q meter | 1 | 15,000 | 15,000 |
| 4½-digit bench micro-ohm meter (× 2) | 1 | 25,000 | 25,000 |
| Load tester and brake tester | 1 | 3,000 | 3,000 |
| Fusing test machine | 1 | 5,000 | 5,000 |
| Tension tester | 1 | 6,000 | 6,000 |
| Marking machine with accessories | 1 | 5,000 | 5,000 |
| Total | 2,51,000 |
Pre-filled from: DC-MSME project profile — Wire Wound Resistors; World Customs Organization – HS Nomenclature 2022, Chapter 85. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Vitreous enamel / silicone resin (imported) — 80 kg, ₹56,000 for 80,000 resistors
- Strips (imported) — 80 kg, ₹80,000
- Resistance wire (imported) — 40 kg, ₹75,000
- Caps and beads (imported) — ₹20,000
- Hardener, rubber sheet and packing — ₹10,000, Indian
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 2.51 |
| Contingency | 0.13 |
| Total fixed capital | 2.64 |
| Working capital margin | 0.00 |
| Total project cost | 2.64 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.26 | 10.0 |
| Subsidy | 0.66 | 25.0 |
| Term loan from bank | 1.71 | 65.0 |
| Total | 2.64 | 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 | 2.95 | 2.95 | 2.95 | 2.95 | 2.95 | 2.95 | 2.95 |
| Operating profit (EBITDA) | -2.95 | -2.95 | -2.95 | -2.95 | -2.95 | -2.95 | -2.95 |
| Depreciation | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 | 0.18 | 0.15 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.19 | 0.16 | 0.13 | 0.10 | 0.07 | 0.04 | 0.02 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.53 | -3.44 | -3.36 | -3.29 | -3.23 | -3.17 | -3.11 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.53 | -3.44 | -3.36 | -3.29 | -3.23 | -3.17 | -3.11 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.53 | -3.44 | -3.36 | -3.29 | -3.23 | -3.17 | -3.11 |
| Depreciation | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 | 0.18 | 0.15 |
| Cash accruals (PAT + depreciation) | -3.13 | -3.11 | -3.08 | -3.05 | -3.02 | -2.99 | -2.96 |
| Term loan repaid | 0.13 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.26 | -3.37 | -3.34 | -3.31 | -3.28 | -3.25 | -3.23 |
| Cash and bank | -3.26 | -6.63 | -9.97 | -13.29 | -16.57 | -19.82 | -23.05 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.92 | 0.92 | 0.92 | 0.92 | 0.92 | 0.92 | 0.92 |
| Reserves and surplus | -3.53 | -6.97 | -10.33 | -13.62 | -16.85 | -20.02 | -23.13 |
| Term loan outstanding | 1.58 | 1.32 | 1.05 | 0.79 | 0.53 | 0.26 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.02 | -4.73 | -8.36 | -11.91 | -15.40 | -18.83 | -22.20 |
| Net fixed assets | 2.24 | 1.90 | 1.62 | 1.38 | 1.17 | 0.99 | 0.84 |
| 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 | -3.26 | -6.63 | -9.97 | -13.29 | -16.57 | -19.82 | -23.05 |
| Total assets | -1.02 | -4.73 | -8.36 | -11.91 | -15.40 | -18.83 | -22.20 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -9.29 | -6.94 | -7.45 | -8.04 | -8.74 | -9.56 | -10.55 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -8.65 |
|---|---|
| Lowest DSCR | -10.55 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.40 | 0.34 | 0.29 | 0.24 | 0.21 | 0.18 | 0.15 |
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 | 1.71 | 0.19 | 0.13 | 1.58 |
| 2 | 1.58 | 0.16 | 0.26 | 1.32 |
| 3 | 1.32 | 0.13 | 0.26 | 1.05 |
| 4 | 1.05 | 0.10 | 0.26 | 0.79 |
| 5 | 0.79 | 0.07 | 0.26 | 0.53 |
| 6 | 0.53 | 0.04 | 0.26 | 0.26 |
| 7 | 0.26 | 0.02 | 0.26 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State Pollution Control Board consent where the state requires it (furnace, coatings)
- Import Export Code (IEC) for importing raw material
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
- DC-MSME project profile — Wire Wound Resistors — https://www.dcmsme.gov.in/publications/pmryprof/it/ch25.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 85 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1685_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.