Profile No.

: 66 NIC Code:14101

MADE UPS

1. INTRODUCTION:

Various articles other than garments, made out of fabric are called made ups. Common
examples of made ups are Table mats, Tea coasters, Face napkins, Hand napkins, Kitchen
napkins, Aprons, Table covers, Wall hangings etc. These items are used in the homes and
offices on daily basis and find usage in bed, bath, kitchen and dining areas.

2. PRODUCT & ITS APPLICATION:

Made ups are generally made out of woven fabric. Cotton fiber is used in most made ups to
enhance water absorption capacity. Hand napkins & Face napkins are also used in
restaurants, hotels, Beauty / Massage parlours and offices apart from homes. Wall hangings
are used for decorative purposes in homes and offices. Table mats & Tea coasters are used
commercial establishments apart from homes. Made ups also include bed sheets and pillow /
cushion covers but these are not covered in this Project Profile because it is a specialized
business catering exclusively to bed linen manufacturers & retailers. The focus here is on
products having significantly higher retail consumption.

3. DESIRED QUALIFICATIONS FOR PROMOTER:

Graduate in any discipline.

4. INDUSTRY OUTLOOK & TRENDS:

Increase in earnings and disposable income has led to the demand for home furnishing and
made up articles. Impact of western culture and health consciousness has given rise to the
demand for table mats, apron, caps and other hygiene related products. As the society
progresses, the demand for these products shall witness a continuous growth
5. MARKET POTENTIAL AND MARKETING ISSUES, IF ANY:

Growing awareness about cleanliness and hygiene is the main reason behind spurt in demand
of hand napkins, face napkins, aprons. While wall hangings have decorative value, table mats
& tea coasters have utility value. As these products are used in every household to some
extent, the overall market size becomes huge in country like India.

6. RAW MATERIAL REQUIREMENTS:

The main raw material is cotton fabric made from low & medium count of cotton yarn which
is easily available in grey and dyed forms. Printed fabric is also used in some made ups.

7. MANUFACTURING PROCESS:

The fabric purchased in roll form is spread in layers on the cutting table. Patterns of various
parts of the garment made out of card board or plywood or metal are laid on the fabric in
such a way that wastage of fabric is minimized. Several layers of fabric are then cut through
vertical motorized blade. Made ups are stitched in assembly line manner wherein each
machine operator completes only a part of the product. The stitching starts on the 1st
machine and gets completed at the last stage where the product is inspected for quality
defects if any. Some articles are sent for further work like embroidery, special patch-work,
piping etc. Products are finally cleaned of loose yarn or dirt and packed in plastic bags as per
customer requirements.
8. MANPOWER REQUIREMENT:

The enterprise shall need 42 employees as detailed below:

Sr. No. Designation of Employees Monthly Number of Annual cost

Salary ₹ employees required ₹. in lacs

1 Machine Operators 12,000 25 36.00

2 Helpers 8,000 13 12.48
3 Production supervisor 25,000 1 3.00
4 Accounts Executive 15,000 1 1.80
5 Stores Assistant 12,000 1 1.44
6 Office Boy 8,000 1 0.96
  Total 42 55.68

9. IMPLEMENTATION SCHEDULE:

The project can be implemented in 3 months as shown below:

Time Required
Sr. No. Activity
(in months)
1 Acquisition of premises 1
2 Construction (if applicable) -
3 Procurement & installation of Plant & Machinery 2
4 Arrangement of Finance 2
5 Recruitment of required manpower 2
  Total time required (some activities shall run concurrently) 3
10. COST OF PROJECT:

Detailed cost of project is shown below:

Rs.[ in
Sr. No. Particulars
Lacs]
1 Land -
2 Building -
3 Plant & Machinery 15.35
4 Furniture, Electrical Installations 5.00

5 Other Assets including Preliminary / Pre-operative expenses 1.50

6 Margin for Working Capital 5.35

Total 27.20

11. MEANS OF FINANCE:

Bank term loans are assumed @ 60% of fixed assets. The proposed funding pattern is as
under:

Sr. No. Particulars Rs.[in Lacs]

1 Promoter's contribution 14.09
2 Bank Finance 13.11
Total 27.20

12. WORKING CAPITAL CALCULATION:

The project requires working capital of Rs. 8.72 lacs as detailed below:

Sr. No. Particulars Gross Amt Margin % Margin Amt Bank Finance

1 Inventories 15.84 40% 6.34 9.50

2 Receivables 0.88 40% 0.35 0.53
3 Overheads 3.10 100% 3.10 -
4 Creditors -11.09 40% -4.43 -6.65
Total 8.72 5.35 3.38
13. LIST OF MACHINERY REQUIRED:

Rate Value (Rs. in

Sr. No. Particulars UOM Qty
(Rs.) Lacs)
Plan & Machinery / equipments
a) Main Machinery
i. Single Needle Machine Nos. 10.00 60,000 6.00
ii. Double Needle Machine Nos. 5.00 75,000 3.75
iii. Border/Piping machine Nos. 2.00 50,000 1.00
iv. Overlock Machine Nos. 4.00 40,000 1.60
v Cutting Table & machine Nos. 2.00 1,00,000 2.00
vi. Embroildery machine Nos. 2.00 50,000 1.00
sub-total Plant & Machinery 15.35
Furniture / Electrical installations
a) Inspection tables Nos. 2.00 25,000 0.50
b) Office & Store furniture LS 1.00 1,50,000 1.50
c) Desktop computer & printer Nos. 2.00 50,000 1.00
d) Storage system LS 1.00 2,00,000 2.00
sub total 5.00
Other Assets
a) Rent Deposits 2.00 75,000 1.50
sub-total Other Assets 1.50
Total 21.85

Single Needle and Double Needle stitching machines are available from following suppliers.
They have offices across several cities in India. There may also be other local machinery
manufacturers offering alternate machines of various makes and models.

 IIGM Private Limited

Springdale No. 51,
Residency Road, 3rd cross,
Bangalore 560025
 www.iigm.in

 Juki India Private Ltd

1090/I, Ground Floor,
18th Cross, Sector III,
HSR Layout,
Bangalore 560102
www.jukiindia.com

 Brother International (India) Pvt Ltd

Unit No.408, 215, Atrium B-Wing,
4th floor, Opp. Sangam Cinema,
Andheri Kurla Road, Andheri (East),
Mumbai 400093
www.brother.in

14. PROFITABILITY CALCULATIONS:

Sr. No. Particulars UOM Year-1 Year-2 Year-3 Year-4 Year-5

1 Capacity Utilization % 60% 70% 80% 90% 100%
2 Sales ₹ in Lacs 174.35 203.41 232.47 261.53 290.59
Raw Materials & Other
3 ₹ in Lacs 155.10 180.95 206.80 232.65 258.50
direct inputs
4 Gross Margin ₹ in Lacs 19.26 22.46 25.67 28.88 32.09
5 Overheads except interest ₹ in Lacs 18.58 18.58 18.58 18.58 18.58
6 Interest ₹ in Lacs 1.88 1.88 1.88 1.88 1.88
7 Depreciation ₹ in Lacs 1.61 1.61 1.61 1.61 1.61
8 Net Profit before tax ₹ in Lacs -2.81 0.40 3.61 6.81 10.02

The above calculations are based on assumed unit sales price varying from Rs. 12 to Rs. 160
for various products. The key raw material is assumed at a cost range of Rs 45 to Rs. 55 per
meter. Electricity tariff is assumed at Rs. 8 per KwH.
15. BREAKEVEN ANALYSIS:

The project shall reach cash break-even at 63.75% of projected capacity as detailed below:

Sr. No. Particulars UOM Value

1 Sales Realization ₹. In Lacs 290.59

2 Variable costs ₹. In Lacs 258.50

3 Fixed costs incl. interest ₹. In Lacs 20.46

4 BEP = FC/SR-VC x 100 = % of sales 63.75%

16. STATUTORY APPROVALS:

The project does not require any specific government approval. Registration with MSME is
optional. An Entrepreneur may be required to obtain Shops & Establishment Registration and
Professional Tax registration by local Municipal authorities. Registration under Factories Act,
Provident Fund Act and ESI provisions would be required depending upon the number of
employees, the location, the level of mechanization and the age of the enterprise.
Entrepreneur may contact State Pollution Control Board where ever it is applicable.

17. BACKWARD OR FORWARD INTEGRATION:

As the machines used in the project are versatile, the Entrepreneur can also consider
manufacture of men’s readymade garments or home furnishing articles like bed sheets, pillow
covers, wall hangings etc depending on opportunities in the market he / she is familiar with.

18. TRAINING CENTERS/COURSES

Udyamimitra portal  ( link : www.udyamimitra.in ) can also be accessed for handholding

services viz. application filling / project report preparation, EDP, financial Training, Skill
Development,  mentoring etc.
Entrepreneurship program helps to run business successfully is also available from Institutes
like Entrepreneurship Development Institute of India (EDII) and its affiliates all over India.

Disclaimer:
Only few machine manufacturers are mentioned in the profile, although many machine
manufacturers are available in the market. The addresses given for machinery manufacturers
have been taken from reliable sources, to the best of knowledge and contacts.  However, no
responsibility is admitted, in case any inadvertent error or incorrectness is noticed therein. 
Further the same have been given by way of information only and do not carry any
recommendation.