Detailed Project Report
Wooden Pattern Making
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.47 L
- Term loan from bank
- ₹1.60 L
- Promoter’s contribution
- ₹0.25 L
- Subsidy
- ₹0.62 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.33 L
- Average DSCR
- -9.23
- 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
Make wooden patterns to the drawings of foundries, shoe makers and brick makers.
| Main product or service | Wooden Pattern Making |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Foundries
- Footwear makers
- Brick makers
- Direct orders from industries
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Jig saw with 2 HP motor | 1 | 0 | 0 |
| Band saw, 300 mm | 1 | 0 | 0 |
| Planer, 300 × 150 mm | 1 | 0 | 0 |
| Vertical saw machine | 1 | 0 | 0 |
| Bench drilling machine | 1 | 0 | 0 |
| Wood lathe with 1 HP motor | 1 | 0 | 0 |
| Disc centre machine | 1 | 0 | 0 |
| Bench grinder, 8-inch wheel | 1 | 0 | 0 |
| All equipment together, incl. hand tools, vices, jigs, electrification and office furniture (× 1 lot) | 1 | 2,35,000 | 2,35,000 |
| Total | 2,35,000 |
Pre-filled from: KVIC Project Profile — Wooden Patterns (PMEGP); World Customs Organization – HS Nomenclature 2022, Chapter 84. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Wood (the profile gives only the total) — raw material ₹26,40,000 a year at full capacity
- Labels and packing material — ₹30,000 a year
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 2.35 |
| Contingency | 0.12 |
| Total fixed capital | 2.47 |
| Working capital margin | 0.00 |
| Total project cost | 2.47 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.25 | 10.0 |
| Subsidy | 0.62 | 25.0 |
| Term loan from bank | 1.60 | 65.0 |
| Total | 2.47 | 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 | 0.05 | 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 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 | 2.94 |
| Operating profit (EBITDA) | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 | -2.94 |
| Depreciation | 0.37 | 0.31 | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.17 | 0.15 | 0.12 | 0.10 | 0.07 | 0.04 | 0.01 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.49 | -3.41 | -3.33 | -3.27 | -3.20 | -3.15 | -3.10 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.49 | -3.41 | -3.33 | -3.27 | -3.20 | -3.15 | -3.10 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.49 | -3.41 | -3.33 | -3.27 | -3.20 | -3.15 | -3.10 |
| Depreciation | 0.37 | 0.31 | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 |
| Cash accruals (PAT + depreciation) | -3.12 | -3.09 | -3.06 | -3.04 | -3.01 | -2.98 | -2.96 |
| Term loan repaid | 0.12 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.24 | -3.34 | -3.31 | -3.28 | -3.26 | -3.23 | -3.20 |
| Cash and bank | -3.24 | -6.58 | -9.89 | -13.17 | -16.43 | -19.66 | -22.86 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.86 | 0.86 | 0.86 | 0.86 | 0.86 | 0.86 | 0.86 |
| Reserves and surplus | -3.49 | -6.89 | -10.22 | -13.49 | -16.69 | -19.84 | -22.94 |
| Term loan outstanding | 1.48 | 1.23 | 0.99 | 0.74 | 0.49 | 0.25 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -1.14 | -4.79 | -8.37 | -11.89 | -15.34 | -18.73 | -22.07 |
| Net fixed assets | 2.10 | 1.78 | 1.52 | 1.29 | 1.09 | 0.93 | 0.79 |
| 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 | -3.24 | -6.58 | -9.89 | -13.17 | -16.43 | -19.66 | -22.86 |
| Total assets | -1.14 | -4.79 | -8.37 | -11.89 | -15.34 | -18.73 | -22.07 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -9.91 | -7.41 | -7.95 | -8.58 | -9.32 | -10.19 | -11.25 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -9.23 |
|---|---|
| Lowest DSCR | -11.25 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.37 | 0.31 | 0.27 | 0.23 | 0.19 | 0.16 | 0.14 |
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 | 1.60 | 0.17 | 0.12 | 1.48 |
| 2 | 1.48 | 0.15 | 0.25 | 1.23 |
| 3 | 1.23 | 0.12 | 0.25 | 0.99 |
| 4 | 0.99 | 0.10 | 0.25 | 0.74 |
| 5 | 0.74 | 0.07 | 0.25 | 0.49 |
| 6 | 0.49 | 0.04 | 0.25 | 0.25 |
| 7 | 0.25 | 0.01 | 0.25 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Trade licence from the local body
- Buy timber only from licensed depots with a transit pass where state forest rules require it
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
- KVIC Project Profile — Wooden Patterns (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/WOODEN_PATTERNS_%28_RURAL_ENGG._AND_BIO-TECH_INDUSTRY_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 84 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/1684_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.