Before you prepare the report
MMUY is a state scheme, not a central one, and the eligible categories, assistance pattern and project cost ceiling differ between states and between scheme years. Check the notification currently in force for your state before fixing the means of finance in the report.
- Confirm the project cost ceiling applicable in the current scheme year.
- Confirm the split between subsidy, interest-free loan and own contribution.
- Confirm eligible categories and any reservation for women, SC/ST or youth applicants.
- Confirm whether your activity appears on the state's negative list.
Report structure
The financial core is identical to any term-loan file; only the means-of-finance section changes to reflect the scheme's assistance pattern.
- Unit and promoter details with category proof
- Scheme selected and activity proposed
- Business profile and process description
- Market potential for the district or region
- Means of finance reflecting the MMUY assistance pattern
- Fixed-asset schedule backed by quotations
- Working capital computation
- Five-year projected P&L, balance sheet and cash flow
- Repayment schedule and DSCR
- Depreciation chart and break-even
- Assumptions and annexures
Getting the means of finance right
This is the section that most often needs rework. MMUY assistance typically combines a subsidy component, an interest-free or concessional loan component and the promoter's own contribution — and each behaves differently in the projections. The subsidy does not carry interest or repayment, the concessional loan carries repayment but reduced or nil interest, and only the balance behaves like ordinary term debt. A report that treats all three as a single loan will show a wrong DSCR and an unbalanced balance sheet.