This document provides information on setting up a tyre retreading business using a cold process method. It details the production capacity of retreading light commercial vehicle, passenger car, and truck tires. The total fixed capital requirement is about Rs. 12.95 lakhs with working capital needs of Rs. 16.89 lakhs. The projected annual sales are Rs. 91.8 lakhs with a net profit of Rs. 18.11 lakhs, yielding a profit ratio of 19.7% and return on investment of 61%.