FLUSH DOOR AND

MODULAR KITCHEN
MANUFACTURING
BUSINESS
 INTRODUCTION
Flush Door is a very sober, plain, and simple door that has got facings on
both sides. It has smooth surfaces and made by using a timber frame, which
is covered by MDF or plywood on both sides of the door. The cardboard or
hardwood is filled in the hollow portion of the doors. It is finished with
plywood, veneer, or laminates. Further, the flush doors are cost-effective, it
also offers beneficial properties such as resistant to stains, scratches, crash,
termite, and is also very easy to clean. Flush doors are widely used in
residential, commercial, and industrial applications due to their durability,
aesthetic appeal, and cost-effectiveness.
 Modular Kitchen manufacturing business involves designing, producing,
and installing modular kitchen systems that are pre-fabricated and
customized to fit the specific needs of homeowners, interior designers, and
businesses. Modular kitchens have become increasingly popular due to their
versatility, functionality, and aesthetic appeal, catering to modern living
spaces. In a modular kitchen, the kitchen components (such as cabinets,
shelves, drawers, countertops, and appliances) are created in standardized
units or modules that can be easily assembled at the site. This modular
approach makes the kitchen more organized, easy to install, and adaptable to
different spaces.

 EXECUTIVE SUMMARY
This business plan outlines the setup of a manufacturing plant in India for
flush doors and modular kitchens. The facility will cater to the growing
demand for aesthetically pleasing and durable home solutions. Leveraging
modern manufacturing technologies and efficient supply chains, this plant
aims to achieve a competitive edge in the Indian market.
 TYPES OF FLUSH DOORS
 Solid Core Flush Doors or Laminated Flush Doors – These doors have
solid blocks of wood inside. Solid core doors are strong and have better
sound proofing properties.

 Hollow Core Flush Doors - Hollow core doors are hollow inside with
only a supporting honeycomb structure. In hollow core type flush door,
frame consists of stiles, top, bottom and intermediate rails, which are not
less than 7.5 cm in width. The space between the stiles and the rails is
divided by fixing wooden battens. In hollow core shutter, vertical battens
are not less than 25 mm wide.

 Cellular Core Flush Doors - The cellular core is formed by fixing

wooden or plywood battens. These battens are not less than 25 mm in
 width and are uniformly distributed with the voids and these voids do not
exceed 25 cm2 in area. The door shutter is formed by gluing, under
pressure, plywood sheets or cross bands and face veneers on the both
faces of core. The thickness of the plywood should not be less than 3mm.
This is stronger than hollow core but not as strong as solid core.

 MARKET OVERVIEW
 Industry Insights
1. Flush Doors: With the real estate sector booming, demand for
high-quality flush doors is rising in residential and commercial
spaces. Growth drivers include urbanization, increasing housing
projects, and demand for eco-friendly materials.
2. Modular Kitchens: Growing consumer preference for modular
kitchen setups has driven the modular kitchen industry, with an
annual growth rate of 8-10% in urban areas.
 Target Market
1. Urban residential developers
2. Individual homeowners upgrading interiors
3. Commercial real estate developers
 Competitor Analysis: Major competitors include well-established brands
like Greenply and CenturyPly for flush doors and Sleek and Godrej
 Interior for modular kitchens. Differentiation will be achieved via pricing,
quality, and customizability.

 REQUIRED LICENCES AND REGISTRATIONS

 BUSINESS REGISTRATION: Register as an MSME under the Udyam
scheme or as a private limited company.
To register a business as a Micro, Small, and Medium Enterprise
(MSME) in India, you can complete the online registration process
on the Udyam portal:
1. Go to the Udyam portal
2. Click on the link for new entrepreneurs or those with EM-II
registration
3. Enter your Aadhaar number and name, and click Validate and
Generate OTP
4. Enter the OTP sent to your mobile number and click Validate
5. Enter your PAN number and the type of organization, and click
Validate
6. Indicate if you have filed your previous year's ITR and if you have
a GSTIN
7. Fill out the remaining fields on the form, including the major
activity and national industry classification code
8. Click Submit
9. Enter the OTP sent to your mobile number and click Submit again
10. You will receive a "Thank You" message with a registration
number
11. You will receive an MSME certificate via email once your
application is approved
 GST REGISTRATION: For taxation and compliance.
 FACTORY LICENSE: Required under the Factories Act, 1948.
 To obtain a factory license, you'll need to meet the following
requirements:
1. Layout plan: A detailed layout plan of the factory
2. Manufacturing processes: Details of the manufacturing processes
and machinery used
3. Safety and health: Compliance with safety, health, and welfare
provisions
4. Employment details: Employment details of workers and working
hours
5. Environmental clearance: Environmental clearance, if applicable
6. No Objection Certificate (NOC): NOC from the fire, water, and
pollution board
7. Notice to chief inspector: Notice to chief inspector
 POLLUTION CONTROL BOARD CLEARANCE: For waste
management and emissions.
To get a pollution control board clearance in Rajasthan, you can follow
these steps:
1. Fill out an online application for Consent on the Rajasthan State
Pollution Control Board (RSPCB) MIS page
2. Deposit the required fee
3. Upload certified documents as per the RSPCB checklist
4. The RSPCB will review the application and attached documents
5. If the application is satisfactory, the RSPCB will schedule a site
inspection
6. The inspecting officer will visit the site and prepare an inspection
report
The Validity of the Consent to establish is 3 to 5 years, depending on
the industry category.
Some of the documents required for the application include – Self
Declaration, Feasibility report on pollution control measures, document
 of land, Project Report, certificate of capital investment in the project,
Affidavit cum self-certification.
 TRADEMARK REGISTRATION: To protect your brand identity.
The process for registering a trademark in India involves several steps,
including:
1. Trademark search: Make sure the name you want to use is unique
and not already registered
2. Application: Fill out the trademark registration application form
(Form TM-A) and include the required information, such as your logo,
owner details, and the date you first used the trademark
3. Filing: Submit the application online or in person at the Trade Marks
Office
4. Examination: The Registrar will review the application to ensure it
complies with the Trademark Act and there are no objections
5. Publication: If the application is accepted, the trademark will be
published in the Trademark Journal
6. Opposition: If a third party files an objection within four months,
you will be notified
7. Reply: If there are objections, you must respond in writing within 30
days
8. Registration: If there are no objections, you will receive a
registration certificate
The trademark registration process can take 6–12 months, depending
on whether there are objections or oppositions. The cost to register a
trademark is:
1. Individuals, startups, and small businesses: ₹4,500 to e-file or
₹5,000 to file in person
2. Other entities: ₹9,000 to e-file or ₹10,000 to file in person
 ISO CERTIFICATION: (Optional) For quality assurance and
credibility.
 CAPITAL AND INVESTMENT

1. COST ESTIMATION
 Initial Setup Costs:
a) Land (15,000 sq. ft. in an industrial zone)
 Estimated Cost: 50 Lakhs (varies by location)
b) Building
 Factory Shed (10,000 sq. ft.): 25 Lakhs
 Office Space (1000 sq. ft.): 5 Lakhs
c) Machinery
Equipment Cost Purpose
(Lakhs
)
CNC Router 20 Cutting and Shaping Panels
Edge Banding 10 Edge Finishing
Machine
Lamination Press 15 Applying Veneers/ Laminates
Panel Shaw 12 Precise Wood Cutting
Drilling Machines 5 Holes for Hinges and Screws
Polishing 5 Surface Finishing
Equipment
Miscellaneous Tools 8 Supportive Tools and Fixtures
Total 75

d) Raw Materials
 Flush Doors: Plywood, MDF, adhesives, veneer sheets
 Modular Kitchens: Laminates, Plywood, Acrylic Sheets,
Hinges and Handles
 Initial Cost: 20 Lakhs
e) Utilities and Other Requirements
 Electricity and Water: 2 Lakhs / Month
 Transportation: 5 Lakhs Initial Investment
 f) Miscellaneous: 10 Lakhs
2. FINANCIAL PLAN
 Capital Costs

Cost (₹ Cost (₹ Lakhs)

Category
Lakhs)
Land and Building 80
Machinery and Equipment 75
Initial Raw Materials 20
Transportation 5
Miscellaneous Costs 10
Total Capital Costs 190

 Operating Costs

Monthly Cost Monthly Cost

Category
(₹ Lakhs) (₹ Lakhs)
Raw Material Procurement 10
Labour (25 workers) 5
Utilities 2
Marketing and Distribution 3
Maintenance 1
Total Monthly Costs 21

 Revenue Projections

Price/Unit
Product Units/Month Revenue (₹ Lakhs)
(₹)
Flush Doors
Modular Kitchens
Total Revenue

3. PROFIT ANALYSIS
 Monthly Gross Profit:

 Break-Even Point:
 4. 5 YEAR FINANCIAL PROJECTION
Revenue (₹ Operating Costs Net Profit (₹ Cumulative Profit
Year
Lakhs) (₹ Lakhs) Lakhs) (₹ Lakhs)

5. FUNDING OPTIONS
 Self-funding or partnership capital.
 Loans:
o MSME Loans from banks or NBFCs
a. Types of MSME Loans
 Collateral-Free Loans: Offered by many institutions up
to ₹2 crores, these loans do not require security but are
typically granted based on the creditworthiness and
financial health of the applicant
 Term Loans and Working Capital Loans: These loans
can be used for business expansion, acquiring machinery,
or managing day-to-day expenses
 Specialized Loans: Some institutions offer tailored loans
for specific needs like machinery financing, technology
upgrades, or raw material procurement

o Government schemes like

 The Prime Minister's Employment Generation
Programme - Financial Assistance is that subsidy is
provided through banks ranges from 15% to 35% of the
project cost, depending upon ate area and beneficiary
 category. Loan Limit is up to Rs. 50 Lakhs for
Manufacturing and Rs. 20 Lakhs for services.

 Credit Guarantee Fund Trust for Micro and Small

Enterprises – Provides credit guarantee for loans up to
Rs. 2 Crore for both term loans and working capital.
Applicable to new and existing MSEs across
manufacturing, services and trading sectors
6. SUBSIDIES
a) Rajasthan Investment Promotion Scheme (RIPS):
Investment Subsidy: Reimbursement of 75% of SGST deposited for
seven years.
Interest Subsidy: 3-6% annual subsidy on loans for plant and
machinery for five years.
Electricity Duty Exemption: 100% exemption for seven years.
Capital Subsidy: 13-28% of eligible fixed capital investment (EFCI).
Employment Booster Incentives: Additional incentives for creating
jobs above the specified threshold

b) MSME-specific Support:
MSMEs in Rajasthan can avail a one-time capital subsidy of up to
50% for environment management infrastructure like Effluent
Treatment Plants.
Annual incentive caps for MSMEs are INR 50 million, with
preferential terms compared to large industries

c) Production Linked Incentive (PLI) Scheme:

Although primarily for larger industries, PLI schemes applicable to
modular furniture and associated industries (like white goods) provide
financial incentives for achieving incremental production, sales, and
employment targets

d) Thrust Sector Benefits:

Sectors like wood-based products, furniture manufacturing, and
design qualify under Rajasthan’s "Thrust Sectors," eligible for
 additional incentives like enhanced investment and employment
subsidies

Key Feature of Thrust Sector Benefits

i. Priority Status - Industries classified as "Thrust Sectors" enjoy
priority in obtaining state support, including approvals,
infrastructure, and financial incentives.
ii. Enhanced Subsidies –
 Investment Subsidy: Thrust sector industries may receive
higher SGST reimbursement compared to non-thrust sectors.
 Interest Subsidy: Enhanced subsidy of 5-7% per annum on
term loans, extending for up to 5 years.
 Capital Subsidy: Eligible fixed capital investment (EFCI)
receives a higher rate of subsidy compared to general
industries.
iii. Electricity Duty Exemption - 100% Exemption for 10 Years, as
opposed to 7 years for non-thrust sectors.
iv. Stamp Duty Exemption – Full Waiver of Stamp Duty for Land
Purchase or lease deeds
v. Employment Generation Incentives – Businesses creating
substantial employment opportunities, especially for women,
SC/ST, and rural populations, receive additional financial
support.
vi. Environmental Benefits – Additional Assistance for setting up
green or substantial practices like Effluent Treatment Plants or
energy efficient equipment.

 Eligibility for Thrust Sector Benefits

i. Business must operate in sectors classified under the thrust
category such as – Furniture and Wood based manufacturing
(E.g. Modular Kitchens and Flush Doors), Green or eco-
friendly technologies, Food processing, textiles and handicrafts
ii. Registration with the Rajasthan State Industrial development
and Investment corporation (RIICO) and compliance with state
policies are mandatory

7. FINANCIAL FORECASTING
  Revenue: Average price per door is as follows:
a) Basic Flush Doors (Plain, Low-End)
Price Range: ₹1,500 - ₹3,500 per door (for standard sizes and
basic materials like MDF or plywood with simple laminate finish)
These are commonly used in residential applications and are
budget-friendly.
b) Medium-Quality Flush Doors (with Better Finish or Solid
Core)
Price Range: ₹3,500 - ₹7,000 per door
These doors often feature better core materials (like solid wood or
composite cores) and more refined finishes (e.g., veneer or better-
quality laminates).
c) High-End Flush Doors (Premium Quality, Designer,
Customizations)
Price Range: ₹7,000 - ₹15,000 or more per door
Premium flush doors often include high-quality veneers, special
finishes, soundproofing, or additional features like fire resistance.
d) Solid Wood Flush Doors
Price Range: ₹5,000 - ₹15,000 per door
Solid wood doors are more expensive due to the cost of the wood
and the craftsmanship involved.
e) Fire-Resistant or Specialized Flush Doors
Price Range: ₹8,000 - ₹25,000 per door or higher
These doors are used in commercial or industrial buildings for fire
safety and come with specific certifications.
 Average Order Value of Modular Kitchen is ₹ 3,00,000

 MANUFACTURING PROCESS
  Material Selection - The first step in the manufacturing process is the
selection of high-quality wood. The wood must be free from defects and
have consistent grain patterns to ensure a uniform finish.
 Core Preparation - Core materials (wooden strips, particleboard, or
MDF) are cut and treated for termite resistance.
 Frame Assembly - The core material is sandwiched between two veneer
or laminate sheets.
 Gluing and Pressing - Adhesives like phenol formaldehyde are used,
and the assembly is pressed under high pressure.
 Trimming and Finishing: The door edges are trimmed, sanded, and
finished for a smooth appearance.
 Surface Treatment: Lamination or polishing for aesthetic and protective
purposes.
 Quality Check and Packaging: Each door undergoes a quality
inspection before packaging and dispatch.

 RAW MATERIALS
 Core Materials: Plywood, MDF, solid wood or honeycomb.
 Adhesives: Urea-formaldehyde or phenol-formaldehyde resins.
 Veneers or Laminates: For surface finishing.
 Chemicals: Termite-proof and water-resistant treatments.
 Machinery: Pressing machines, saws, trimming tools, etc.

 MACHINERY AND EQUIPMENT

 Door Core Assembly Line: Machines for creating the door core from
MDF, plywood, or other materials.
 Cutting Machines: For cutting door cores into specific sizes.
 Press Machines: For bonding veneers or laminates to the core material.
 Edge Banding Machines: To apply edge banding to the doors for a
finished look.
 Sanding and Finishing Machines: To smooth and finish the doors after
pressing.
 Drilling Machines: For creating holes for handles, locks, and hinges.
  Painting and Lamination Units: To apply protective coatings or
decorative veneers/laminates.
 Packaging Machines: To package the finished doors securely for
transport.

 MANPOWER REQUIREMENT
 Skilled Workers: For operating machines and quality control.
 Semi-Skilled Workers: For assembly and packaging.
 Support Staff: For administration, sales, and logistics.

 QUALITY CONTROL AND STANDARDS

 Quality Assurance
1. Implement strict quality control processes at each stage of
production:
a) Raw material inspection
b) In-process monitoring (for dimensional accuracy and
adhesion strength)
c) Final product testing (surface finish, dimensional stability,
and load-bearing capacity).
 Certification and Compliance
1. Comply with national or international standards for flush doors
(e.g., ISO 9001).
2. Ensure adherence to safety and environmental regulations,
including waste disposal and emissions.

 MARKETING STRATEGIES
 Target Markets:
1. Builders, contractors, and interior designers.
2. Retail and wholesale dealers.
3. Export markets.
4. Export Opportunities in International Market
 Promotional Activities:
 1. Participate in trade fairs and exhibitions.
2. Partner with e-commerce platforms like IndiaMART and
TradeIndia.
3. Build a professional website showcasing your product range.
 Brand Differentiation:
1. Focus on quality, eco-friendliness, and affordability.
2. Offer customization options for designs and finishes.
 Pricing Strategy
1. Develop a competitive pricing strategy by considering production
costs, market demand and competitor pricing

 PROFITABILITY AND ROI

 Profit Margins: Range from 15% to 30%, depending on scale and
market penetration.
 Break-even Period: Typically, 1-2 years for a medium-scale setup.
 Revenue Streams: Include domestic sales, bulk contracts, and export
opportunities.

 CHALLENGES
 Raw Material Sourcing: Fluctuations in timber prices.
 Competition: From established players and low-cost imports.
 Compliance: Adhering to environmental regulations.

 SUSTAINABILITY TRENDS
 Use eco-friendly adhesives and materials like FSC-certified wood.
 Implement waste recycling for better efficiency and environmental
impact.
 KEY PLAYERS IN THE INDIAN MARKET
 Century Plyboards (India) Ltd.
 Greenply Industries Ltd.
 Sarda Plywood Industries Ltd.
 Kitply Industries Ltd.

 DISPLAY OF FLUSH DOORS

 TYPES OF MODULAR KITCHEN