Woollen Mufflers Knitted

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Product Code 260209007
Quality and Standards As per IS 2422:1963
Uploaded on September 2007


Hosiery Industry is an ancient industry in the field of textiles and at present, this industry occupies an important place in the Industrial Scenario of our country by giving jobs to lakhs of people directly or indirectly and by earning valuable foreign exchange.

In this report, efforts have been made to give detailed Project Report for manufacturing of Woollen Mufflers Knitted (Acrylic) which were worn by the people for protection of neck and head portion of the body from cold, and is feasible in this area.

Market Potential

Woollen Mufflers are generally used by gents during winter season specially in the hilly areas, to protect neck and head portion of the body from cold. Being a very cheap product, it becomes within the easy reach of common man, hence there is ample scope to start this industry in any part of India both in towns and villages. The manufacture of Mufflers is very simple and can be managed with a little knowledge of knitting. Moreover, machinery and raw materials required to start this industry are indigenously available.

Basis and Presumptions

  • The Project Profile has been prepared on the basis of double shift of 16 hours each day, 25 days in a month and at 75% efficiency.
  • It is presumed that in the Ist year, the capacity utilisation will be 60% followed by 75% in the next year and 80% in the subsequent years.
  • The rates quoted in respect of salaries and wages for skilled workers and others are the minimum rates in the State/neighbouring States.
  • Interest rate for fixed and working capital has been taken @ 14% of an average, whether financed by the Banks or by Financial Corporation.
  • Margin money required is minimum 30% of the Projected investment.
  • Pay back period of the Project will be after the initial gestation period of one and a half year, it will require 2 years to pay back the loans.
  • Built up & covered area is taken of its own
  • The rates quoted in respect of machines, equipments and raw materials are those prevailing at the time of preparation of this Project Profile and are likely to vary from supplier to supplier and place to place. When a tailor made Project Profile is prepared, necessary changes are to be made.

Implementation Schedule



Preparation of Project Report:
a) Calling quotations
b) Preparation

1 month
2 weeks
Provisional Registration as SSI 1 week
Financial arrangements 3 months
Purchase and Procurement of machinery 2 months
Installation of machines 1 month
Electrification 1 month
Recruitment of staff and labour 1 month

Technical Aspects

Process of Manufacture

Dyed woollen/mixed yarn in different shades is purchased from the market and is wound on the wooden bobbins by a process known as winding. These bobbins are placed on Hand-operated Circular Knitting Machines and Yarn is converted into knitted cloth. This knitted cloth is cut into pieces as per length of mufflers required. Both end of these cut pieces are stitched or overlooked and fringes are attached with hand process by ladies. The mufflers are then pressed and packed in card board boxes and marketed.

Quality Control and Standards

The product proposed for manufacturing is a fashioned item and having different designs and colour combinations depending upon the demand of the consumers. So, proper quality control on the product is not possible to be maintained. However, for quality goods, the quality of yarn in respect of evenness and correct counts and colour fastness can be maintained. For this proposed items the specification IS 2422:1963 may be followed.

Production Capacity (per annum)

Quantity (Dozen) 7200

Motive Power 5 HP.

Pollution Control

There are no pollution control measures required as this industry does not involve any pollution.

Energy Conservation

As the power requirement is very small, this can be conserved by proper house keeping.

Financial Aspects

Fixed Capital

Land and Building

Land and Building
Land 600sq.mt. @ Rs. 2000p.s.m. Amounting Rs.1200000
Building Area
Factory shed 250 sq. mt.
Store (Raw material) 50 sq. mt.
Store (Finished goods) 50 sq. mt.
Office etc. 25 sq. mt.
Total Covered Area 375 sq. mt.
Total Construction Cost @ Rs. 3000/sq.mt. 1125000
Total Investment in land and Building 2325000

Machinery and Equipments



Rate (Rs.)

Amount (Rs.)

Hand Operated Circular Knitting M/c of 6 1/2" dia with 240 needles with designing wheels and needles. 4 18000 72000
Overlock Machine three thread with Motor and Stand. 1 8000 8000
Sewing Machine with Stand and Motor. 1 3500 3500
Office furniture, cutting table, pressing table, Firmas, Wooden Stands, Electric Press. etc. LS L.S. 40000
Total 123500
Total Fixed Expenditure i+ii 2448500

Working Capital (per month)

Staff and Labour Wages



Salary (Rs.)

Amount (Rs.)

Manager/Knitting Master 1 9000 9000
Peon/Chowkidar 1 3000 3000
Skilled Workers 6 3500 21000
Overlock Machine Operator 1 5000 5000
Labels and fringes attachment on contract basis (part time) 4 3000 12000
Pressman (Part time) 1 3000 3000
Helpers 1 3000 3000
Total     56000
Plus perquisites @10%     5600
Total 61600

Raw Material (Including Wages and Packing)


Qty. (mts.)

Rate (Rs.)

Amount (Rs.)

Dyed Acrylic 2/ 32×or 2/40× count (including wastage.) 760 190 144400
Sewing thread, stickers, labels, Polythene bags, boxes LS LS 15000
Embroidery and Stickers   LS 1150
Packing materials   LS 8000
Thickener (Kgs.) Thickener (Kgs.) 50 18 900
Total 298890



Power and Water 7000

Other Contingent Expenses (per month)


Advertisement 5000
Transport 2000
Consumable stores, needles, oils etc. 2000
Postage expenses/telephones 1000
Stationery 1000
Repairs and maintenance 2000
Miscellaneous 1000
Total 14000

Total Recurring Expenditure (per month)


Staff and Labour 61600
Raw material 159400
Utilities 7000
Other contingent expenses 14000
Total 242000

Total Working Capital (on 2 months basis) 484000

Total Capital Investment

Fixed Capital 2448500
Working capital 484000
Total 2932500

Machinery Utilisation

75% machinery utilization is considered for achieving the projected target.

Financial Analysis

Cost of Production (per year)


Total recurring expenditure 2904000
Depreciation on Land & Building @ 5 % 116250
Depreciation on machinery and equipments @ 10% 8350
Depreciation on office furnitures and fixture @ 20% 8000
Interest on total investment @ 14% 410550
Total 3447150

Turnover (per year)



Rate (Rs.) per dozen

Value (Rs.)

Woollen Mufflers Knitted (Acrylic) 7200 550 3960000

Net Profit 512850

Break-even Point

Fixed Cost


Depreciation 137110
Interest on capital investment 464500.4
40% of wages of staff and labour 777600
40% of other contingent expenses 34560
Total 1413770.4
B.E.P. FC×100
= 84.32

Addresses of Machinery and Equipment Suppliers

  • M/s. Indian Sewing Machine Co. Ltd.
    Connaught Place,
    New Delhi.
  • M/s. Usha International
    40, Rajasthan Indl. Distributors,
    H-3, Mohan Co-op. Indl. Estate,
    Mathura Road,
    New Delhi-20.
  • M/s. Paul Bros and Co.
    1523, Nai Sarak,
  • M/s. Rita Machinery Works
    Industrial Area "A",
    Railway Crossing,

Overlock/Flatlock Stitching Machine Suppliers

  • M/s. Rajan Hosiery Industries
    21, New Qutab Road,
    Near Fire Station,
    Sadar Bazar,
    New Delhi-110006.
  • M/s. Haryana Trading Co.
    88, New Model Basti,
    New Delhi -110005.

The raw material is easily available at Chandni Chowk, Sadar Bazar and Gandhi Nagar in Delhi and other local markets.

For further information please contact

Information Manager
TIMEIS Project
E-mail: timeis@ficci.com