The case focuses on financial planning in the smallscale industry. Assessment of requirements of funds for providing facilities and for working, and the need for phasing out commitments inconsistent with economics and financial feasibility are discussed. The major bias is, however, on assessment of working capital and preparation of a blueprint for drawals, disbursements and repayment of assistance from financial institutions and elsewhere. The case also has the potential to illustrate how the financial burden would change if some major assumptions in starting the industry go wrong.