2023

PROJECT
REPORT

Textile
finline address
 Project at a glance

Name & Address of Unit

Textile
finline address ,123456

Activity : Textiles

Email : sample@finline.in

Phone : 1234567891

Constitution : Proprietorship

Scheme : sme

Number of employment : 5

Total project cost : 29,50,000.00

Fixed Capital : 12,00,000.00

Working Capital : 17,50,000.00

Total Bank loan : 23,00,000.00

Promoter(s) contribution : 6,50,000.00

Term loan : 9,00,000.00 Interest : 11.00 %

Working capital loan : 14,00,000.00 Interest : 11.00 %

Name & address of promoter(s)

Name : finline sample project

Address : finline address

Phone : 1234567891

Designation : Founder

Category : na

E-mail : sample@finline.in
 Project Feasibility Ratio

Debt Service Coverage Ratio (Average) : 20.62

Current ratio (Average) : 8.36

Year 1 Year 2 Year 3 Year 4 Year 5

Current ratio 2.91 5.36 8.06 11.06 14.37

Quick ratio 1.82 4.16 6.75 9.61 12.77

Interest coverage ratio 35.98 22.05 26.12 31.42 38.59

Debt equity ratio 0.75 0.32 0.18 0.12 0.07

TOL/TNW 0.75 0.32 0.18 0.12 0.07

DSCR 30.78 15.59 17.13 18.84 20.72

Gross profit Sales Percentage % 61.14 % 44.79 % 44.79 % 44.79 % 44.79 %

Net profit Sales Percentage % 26.08 % 14.72 % 14.88 % 15.03 % 15.15 %

Return On Capital Employed 0.86 0.69 0.50 0.40 0.34

Net profit Sales % Quick ratio

Project Feasibility graph
Revenue v/s Expense

Expense Splitup
 Introduction

The Indian textiles industry, currently estimated at around US$ 150 billion, is expected to reach US$ 280 billion
by 2021. India’s textiles industry contributed seven percent of the industry output (in value terms) of India. It
contributed two percent to the GDP of India and employs more than 45 million people in 2019-20. The sector
contributed 15 percent to the export earnings of India in 2019-20. The production of raw cotton in India is
estimated to have reached 34.9 million bales in FY20.

The Indian retail market was worth Rs 41,66,500 crore (the US $641 billion) in 2016 and is expected to reach
Rs 1,02,50,500 crore (the US $1,576 billion) by 2026, growing at a Compound Annual Growth Rate (CAGR) of
10 percent. It is envisaged that the current fashion retail market worth Rs 2,97,091 crore (the US $46 billion)
will grow at a promising CAGR of 9.7 percent to reach Rs 7,48,398 crore (the US $115 billion) by 2026. . The
Indian Textile Industry contributes approximately 2 percent to India's Gross Domestic Product (GDP), 10
percent of manufacturing production and 14 percent to overall Index of Industrial Production (IIP).
 Location, Land , Building & Utilities

The retail shop / online selling point is located at the busy street and having a prominent location for getting
good visibility.
 Product / Services & process

The firm is focused on selling quality clothes. It is having an online presence in leading online portals as well
as a retail shop in the leading commercial space of the town.
 Market potential & Strategy

The future for the Indian textile industry looks promising, buoyed by both strong domestic consumption as
well as export demand, with consumerism and disposable income on the rise, the Indian economy, one of the
fastest-growing economies of the world, is witnessing major shifts in consumer preferences. Increasing
disposable income, brand awareness, and increasing tech-savvy millennial population are the driving factors
of corporatized retail within the country. Overall, the Indian retail scenario has shown sustainable long-term
growth compared to other developing economies.

The Indian retail market was worth Rs 41,66,500 crore (US $641 billion) in 2016 and is expected to reach Rs
1,02,50,500 crore (US $1,576 billion) by 2026, growing at a Compound Annual Growth Rate (CAGR) of 10
percent. It is envisaged that the current fashion retail market worth Rs 2,97,091 crore (US $46 billion) will grow
at a promising CAGR of 9.7 percent to reach Rs 7,48,398 crore (US $115 billion) by 2026. DSR SAI is investing
around 45 lakhs in the project and looking at a loan of 28 lakhs in total. The Indian textiles industry, currently
estimated at around US$ 150 billion, is expected to reach US$ 250 billion by 2019. India’s textiles industry
contributed seven percent of the industry output (in value terms) of India in 2017-18. It contributed two
percent to the GDP of India and employs more than 45 million people in 2017-18. The sector contributed 15
percent to the export earnings of India in 2017-18.

The production of raw cotton in India is estimated to have reached 34.9 million bales in FY18. The Indian retail
market was worth Rs 41,66,500 crore (US $641 billion) in 2016 and is expected to reach Rs 1,02,50,500 crore
(US $1,576 billion) by 2026, growing at a Compound Annual Growth Rate (CAGR) of 10 percent. It is envisaged
that the current fashion retail market worth Rs 2,97,091 crore (US $46 billion) will grow at a promising CAGR
of 9.7 percent to reach Rs 7,48,398 crore (US $115 billion) by 2026
 Project Cost
Sl. no Item Amount Rs.

1 Building 5,00,000.00

2 Furniture & fixtures 2,00,000.00

3 Computers/ Printers /Photocopier/Electronic gadget 1,00,000.00

4 Racks & storage/Interior works 1,00,000.00

5 Electrification & Electricity backup 1,00,000.00

6 Air-conditioning 2,00,000.00

7 Working Capital 17,50,000.00

Total 29,50,000.00
 Working Capital Computation
Sl. no Item Amount Rs.

1 Consumables / stock in hand 15,21,739.13

2 Working expense. 2,28,260.87

3 Total working capital 17,50,000.00

4 Own Contribution 3,50,000.00

5 Working capital loan 14,00,000.00

 Annual Sales / Revenue
Sales is calculated from November 2023

Sl. no Item Rate Quantity Month Unit Total Rs.

1 Revenue from Sales 1,884.74 X 950 X 5 Number 89,52,510.00

Total 89,52,510.00
 Total Yearly Expense
Expense is calculated from November 2023 .

Sl. no Item Amount Rs.

1 Salary 15,00,000.00

2 Repairs and maintenance charges 5,00,000.00

3 Electricity/Gas charges 5,00,000.00

4 Stationary expenses 5,00,000.00

5 Stock purchase 25,00,000.00

6 Transportation cost 7,50,000.00

7 Telephone/Postal &internet charge 2,50,000.00

8 Marketing & advertising cost 5,00,000.00

Total 70,00,000.00
 Application of Fund
Sl. no Item Subsidy % No. Rate Amount Rs.

1 Building 0.00 1 5,00,000.00 5,00,000.00

2 Furniture & fixtures 0.00 1 2,00,000.00 2,00,000.00

3 Computers/ Printers /Photocopier/Electronic gadget 0.00 1 1,00,000.00 1,00,000.00

4 Racks & storage/Interior works 0.00 1 1,00,000.00 1,00,000.00

5 Electrification & Electricity backup 0.00 1 1,00,000.00 1,00,000.00

6 Air-conditioning 0.00 1 2,00,000.00 2,00,000.00

Total Investment 12,00,000.00

Total Subsidy 0.00

Net Investment 12,00,000.00

 Means of Finance
Sl. no Item Amount

1 Term Loan 9,00,000.00

2 Working capital Loan 14,00,000.00

3 Total loan 23,00,000.00

4 Promoters contribution on term loan 3,00,000.00

5 Promoters contribution on working capital loan 3,50,000.00

 Profitability Statement
All figures are in lakhs
31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Revenue from operation

Revenue from Sales 89.52 236.34 259.98 285.97 314.57

Add :

Closing stock 15.21 16.73 18.41 20.25 22.27

Total 104.74 253.08 278.39 306.23 336.85

Less :

Opening stock 0 15.21 16.73 18.41 20.25

Stock purchase 25.00 66.00 72.59 79.86 87.84

Salary 15.00 39.60 43.56 47.91 52.70

Repairs and maintenance charges 5.00 13.20 14.52 15.97 17.56

Electricity/Gas charges 5.00 13.20 14.52 15.97 17.56

Total 50.00 147.21 161.93 178.13 195.94

Gross profit 54.74 105.86 116.45 128.10 140.91

Less :

Stationary expenses 5.00 13.20 14.52 15.97 17.56

Transportation cost 7.50 19.80 21.78 23.95 26.35

Telephone/Postal &internet charge 2.50 6.60 7.26 7.98 8.78

Marketing & advertising cost 5.00 13.20 14.52 15.97 17.56

Total 20.00 52.80 58.08 63.88 70.27

Profit before interest, tax and depreciation 34.74 53.06 58.37 64.21 70.63

Depreciation 0.42 0.95 0.85 0.76 0.68

Interest on TL 0.32 0.87 0.69 0.50 0.29

Interest on WC 0.64 1.54 1.54 1.54 1.54

Profit before tax 33.36 49.70 55.29 61.41 68.12

Income Tax 10.00 14.91 16.58 18.42 20.43

Profit after tax 23.35 34.79 38.70 42.98 47.68

 Cash flow statement
All figures are in lakhs
Cash Inflow Pre operative period 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28
Capital 3.00 3.50 0 0 0 0
Subsidy 0 0 0 0 0 0
Termloan 9.00 0 0 0 0 0
Profit before tax with interest 0 34.32 52.11 57.52 63.45 69.95
Increase in WC loan 0 14.00 0 0 0 0
Depreciation 0 0.42 0.95 0.85 0.76 0.68
Increase in Current liability 0 0 0 0 0 0
Total Cash Inflow 12.00 52.24 53.06 58.37 64.21 70.63

Cash Outflow
Fixed Assets 12.00 0 0 0 0 0
Increase in Current asset 15.21 1.52 1.67 1.84 2.02
Interest on TL 0 0.32 0.87 0.69 0.50 0.29
Interest on WC 0 0.64 1.54 1.54 1.54 1.54
Income Tax 0 10.00 14.91 16.58 18.42 20.43
Decrease in Term loan 0.46 1.48 1.65 1.84 2.05
Drawing 0 0 0 0 0 0
Total Cash Outflow 12.00 26.64 20.32 22.14 24.15 26.35
Opening balance 0 0 25.59 58.33 94.56 134.62
Net Cashflow 0 25.59 32.74 36.22 40.05 44.28
Closing balance 0 25.59 58.33 94.56 134.62 178.90
 Balance sheet
All figures are in lakhs
Liability Pre operative period As of 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

A. Share holders funds

Capital 3.00 6.50 6.50 6.50 6.50 6.50

Reserve & Surplus 0 23.35 58.14 96.85 139.83 187.52

B.Non current Liabilities

Termloan 9.00 8.54 7.05 5.40 3.56 1.50

C.Current Liabilities

Working capital loan 0 14.00 14.00 14.00 14.00 14.00

Account payable 0 0 0 0 0

Total Liability 12.00 52.39 85.70 122.75 163.89 209.52

Asset

A. Non current Assets

Fixed Assets 12.00 11.58 10.62 9.77 9.02 8.34

B. Current Assets

Inventory 0 15.21 16.73 18.41 20.25 22.27

Trade receivables 0 0 0 0 0 0

Cash and cash equivalence 0 25.59 58.33 94.56 134.62 178.90

Total Asset 12.00 52.39 85.70 122.75 163.89 209.52

 Repayment of Term loan
All figures are in lakhs
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

1 Dec 2023 1 9.00 0.11 0.083 0.20 8.88

1 Jan 2024 2 8.88 0.11 0.081 0.20 8.77

1 Feb 2024 3 8.77 0.12 0.080 0.20 8.65

1 Mar 2024 4 8.65 0.12 0.079 0.20 8.54

2 Apr 2024 5 8.54 0.12 0.078 0.20 8.42

2 May 2024 6 8.42 0.12 0.077 0.20 8.30

2 Jun 2024 7 8.30 0.12 0.076 0.20 8.18

2 Jul 2024 8 8.18 0.12 0.075 0.20 8.06

2 Aug 2024 9 8.06 0.12 0.074 0.20 7.94

2 Sep 2024 10 7.94 0.12 0.073 0.20 7.82

2 Oct 2024 11 7.82 0.12 0.072 0.20 7.69

2 Nov 2024 12 7.69 0.13 0.071 0.20 7.57

2 Dec 2024 13 7.57 0.13 0.069 0.20 7.44

2 Jan 2025 14 7.44 0.13 0.068 0.20 7.31

2 Feb 2025 15 7.31 0.13 0.067 0.20 7.18

2 Mar 2025 16 7.18 0.13 0.066 0.20 7.05

3 Apr 2025 17 7.05 0.13 0.065 0.20 6.92

3 May 2025 18 6.92 0.13 0.064 0.20 6.79

3 Jun 2025 19 6.79 0.13 0.062 0.20 6.66

3 Jul 2025 20 6.66 0.13 0.061 0.20 6.52

3 Aug 2025 21 6.52 0.14 0.060 0.20 6.39

3 Sep 2025 22 6.39 0.14 0.059 0.20 6.25

3 Oct 2025 23 6.25 0.14 0.057 0.20 6.11

3 Nov 2025 24 6.11 0.14 0.056 0.20 5.97

3 Dec 2025 25 5.97 0.14 0.055 0.20 5.83

3 Jan 2026 26 5.83 0.14 0.053 0.20 5.69

3 Feb 2026 27 5.69 0.14 0.052 0.20 5.55

3 Mar 2026 28 5.55 0.14 0.051 0.20 5.40

4 Apr 2026 29 5.40 0.15 0.050 0.20 5.25

4 May 2026 30 5.25 0.15 0.048 0.20 5.11

4 Jun 2026 31 5.11 0.15 0.047 0.20 4.96

4 Jul 2026 32 4.96 0.15 0.045 0.20 4.81

4 Aug 2026 33 4.81 0.15 0.044 0.20 4.66

4 Sep 2026 34 4.66 0.15 0.043 0.20 4.50

4 Oct 2026 35 4.50 0.15 0.041 0.20 4.35

4 Nov 2026 36 4.35 0.16 0.040 0.20 4.19

4 Dec 2026 37 4.19 0.16 0.038 0.20 4.04

Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

4 Jan 2027 38 4.04 0.16 0.037 0.20 3.88

4 Feb 2027 39 3.88 0.16 0.036 0.20 3.72

4 Mar 2027 40 3.72 0.16 0.034 0.20 3.56

5 Apr 2027 41 3.56 0.16 0.033 0.20 3.39

5 May 2027 42 3.39 0.16 0.031 0.20 3.23

5 Jun 2027 43 3.23 0.17 0.030 0.20 3.06

5 Jul 2027 44 3.06 0.17 0.028 0.20 2.89

5 Aug 2027 45 2.89 0.17 0.027 0.20 2.73

5 Sep 2027 46 2.73 0.17 0.025 0.20 2.56

5 Oct 2027 47 2.56 0.17 0.023 0.20 2.38

5 Nov 2027 48 2.38 0.17 0.022 0.20 2.21

5 Dec 2027 49 2.21 0.18 0.020 0.20 2.03

5 Jan 2028 50 2.03 0.18 0.019 0.20 1.86

5 Feb 2028 51 1.86 0.18 0.017 0.20 1.68

5 Mar 2028 52 1.68 0.18 0.015 0.20 1.50

6 Apr 2028 53 1.50 0.18 0.014 0.20 1.32

6 May 2028 54 1.32 0.18 0.012 0.20 1.13

6 Jun 2028 55 1.13 0.19 0.010 0.20 0.95

6 Jul 2028 56 0.95 0.19 0.0087 0.20 0.77

6 Aug 2028 57 0.77 0.19 0.0070 0.20 0.58

6 Sep 2028 58 0.58 0.19 0.0053 0.20 0.39

6 Oct 2028 59 0.39 0.19 0.0035 0.20 0.19

6 Nov 2028 60 0.19 0.19 0.0018 0.20 0

 Debt Service Coverage Ratio
All figures are in lakhs
Particulars 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Receipts

a).Net Profit 23.35 34.79 38.70 42.98 47.68

b).Depreciation 0.42 0.95 0.85 0.76 0.68

c).Interest on termloan 0.32 0.87 0.69 0.50 0.29

Total 24.09 36.61 40.24 44.24 48.65

Repayments

a).Loan Principal 0.46 1.48 1.65 1.84 2.05

b).Interest on termloan 0.32 0.87 0.69 0.50 0.29

Total 0.78 2.34 2.34 2.34 2.34

DSCR 30.78 15.59 17.14 18.84 20.72

Average DSCR : 20.62

 Depreciation
All figures are in lakhs
Particulars Rate 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Building 5 5.00 4.89 4.65 4.41 4.19

Less Depreciation 0.10 0.24 0.23 0.22 0.21

Written down value 4.89 4.65 4.41 4.19 3.98

Furniture & fixtures 10 2.00 1.91 1.72 1.55 1.39

Less Depreciation 0.083 0.19 0.17 0.16 0.14

Written down value 1.91 1.72 1.55 1.39 1.25

Computers/ Printers /Photocopier/Electronic gadget 15 1.0 0.94 0.80 0.68 0.58

Less Depreciation 0.063 0.14 0.12 0.10 0.086

Written down value 0.94 0.80 0.68 0.58 0.49

Racks & storage/Interior works 10 1.0 0.96 0.86 0.78 0.70

Less Depreciation 0.042 0.096 0.086 0.078 0.070

Written down value 0.96 0.86 0.78 0.70 0.63

Air-conditioning 15 2.00 1.87 1.59 1.35 1.15

Less Depreciation 0.13 0.28 0.24 0.20 0.17

Written down value 1.87 1.59 1.35 1.15 0.98

Total less depreciation 0.42 0.95 0.85 0.76 0.68

Total written down value 11.58 10.62 9.77 9.02 8.34

 Assumption
The entire projection is based on the assumption that the sales for 5 years will be

All figures are in lakhs

31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

104.74 253.09 278.39 306.23 336.86

Revenue from Sales : 21486024

Also the total expense for the firm during the projection years will be as follows

31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

70.00 184.80 203.28 223.61 245.97

• The depreciation is as follows

Particulars Value

Building 5%

Furniture & fixtures 10%

Computers/ Printers /Photocopier/Electronic gadget 15%

Racks & storage/Interior works 10%

Air-conditioning 15%

• Cost of the land or building is based on the basis of current rate

• Cost of Machinery is based on direct purchase from the market on deepest study

• Value of raw materials & utility charges as per the current market conditions

• All other assumptions are calculated based on the basis of experience of the promoter and deep study

on the working of similar model

This report is created using www.finline.in . Finline have bears no financial responsibility on or behalf of any of
the authorized signatories
 Conclusion
The project as a whole describes the scope and viability of the Trading industry and mainly of the financial,
technical and its market potential.The project guarantee sufficient fund to repay the loan and also give a good
return on capital investment. When analyzing the social- economic impact, this project is able to generate an
employment of 5 and above. It will cater the demand of Trading and thus helps the other business entities to
increase the production and service which provide service and support to this industry. Thus more cyclic
employment and livelihood generation. So in all ways, we can conclude the project is technically and socially
viable and commercially sound too.

When we take a close look at the Debt Service Coverage Ratio (DSCR), the avg: DSCR is 20.62 : 1, which is at a
higher proposition and proposes a stable venture

The Profit and Loss shows a steady growth in profit throughout the year and the firm has a higher Current
Ratio (average) of 8.36, this shows the current assets and current liabilities are managed & balanced well.