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PREFEASIBILITY STUDY REPORT

For
BRICK MADNUFACTURING PROJECT
BY
GRP BRICKS
LOCATED AT
Kaliyur
AT SURVEY NO =====
VILLAGE: Kaliyur,
TALUKA – T. Narasipura,
DIST: Mysore

PROJECT PROFILE ON CEMENT CONCRETE HOLLOW BLOCKS


PRODUCT : Cement Concrete Hollow Blocks

INTRODUCTION OF THE PRODUCT


Cement concrete hollow blocks have an important place in modern building industry.
They are cost effective and better alternative to burnt clay bricks by virtue of their good
durability, fire resistance, partial resistance to sound, thermal insulation, small dead
load and high speed of construction. Concrete hollow blocks being usually larger in size
than the normal clay building bricks and less mortar is required, faster of construction is
achieved.

Also building construction with cement concrete hollow blocks provides facility for
concealing electrical conduit, water and sewer pipes wherever so desired and requires
less plastering.

MARKET & DEMAND ASPECTS


Cement concrete hollow blocks are modern construction materials and as such are used
in all the constructions viz. residential, commercial and industrial building
constructions. Construction industry is a growing a sector. The demand for this product
is always high in all cities and other urban centers due to construction of residential
apartments, commercial buildings and industrial buildings.

Growing public awareness of the advantages of the product coupled with increase in
the government and financial institutions support for housing which is a basic human
necessity would ensure a healthy growth in the demand.

IMPLEMENTATION SCHEDULE
Sl Description of the activity Time (approx.)
1. Selection of the product 1 month
2. Preparation of the project report

3. Selection of the location

4. Mobilising finance for the project


5. Construction of building 4 months

6. Procurement of machinery and equipment

7. Erection and commissioning of machinery


and equipment

8. Recruitment of manpower

9. Trial run and commencement of 1 month


production

10. Total project implementation period 6 months

PRESUMPTIONS

(4) Labour wages: Minimum wages applicable for semi-skilled and unskilled workers
were taken into consideration.
(5) Working shifts per day: It is envisaged that the enterprise will be in operation on
single shift of 8 hours per day basis for 300 working days in year.
(6) Implementation period: Project implementation period of 6 months is envisaged

RAW MATERIALS
Concrete is a mixture of ordinary Portland cement, mineral aggregate (sand and stone
chips) and water. The water used in preparing the concrete serves two purposes:
(1) It combines with the cement to form a hardened paste
(2) It lubricates the aggregates to form a plastic and workable mass

The water that combines with the cement varies from about 22 to 28% of the total
amount of mixing water in concrete.

Mineral aggregates (sand and stone chips) are normally divided into two fractions
based on their particle size. Aggregate particles passing through the No.4 or 4.7 mm
Indian Standard sieve are known as fine aggregate. The particles retained on this sieve
are designated as coarse aggregate. Natural sand is often used as fine aggregate in
cement concrete mixture. Coarse aggregate are crushed stone chips. Crushed stone
chips broken into particle sizes passing through the 4.7 mm sieve may also be used as
fine aggregate. The maximum size of the coarse aggregate that may be used in cement
concrete hollow blocks is 12.5 mm. However, the particle size of the coarse aggregate
should not exceed one third thickness of the thinnest web of the hollow blocks.

Ordinary Portland cement is the cementing material used in cement concrete hollow
blocks. Cement is the highest priced material per unit weight of the concrete. Hence, the
fine and coarse aggregates are combined in such proportions that the resulting concrete
is workable and has minimum cement content for the desired quality.
MANUFACTURING PROCESS
The process of manufacture of cement concrete hollow blocks involves the following 5
stages;
(1) Proportioning
(2) Mixing
(3) Compacting
(4) Curing
(5) Drying

(1) Proportioning:
The determination of suitable amounts of raw materials needed to produce concrete of
desired quality under given conditions of mixing, placing and curing is known as
proportioning. As per Indian Standard specifications, the combined aggregate content
in the concrete mix used for making hollow blocks should not be more than 6 parts to 1
part by volume of Portland cement. If this ratio is taken in terms of weight basis this
may average approximately at 1:7 (cement : aggregate). However, there have been
instances of employing a lean mix of as high as 1:9 by manufacturers where hollow
blocks are compacted by power operated vibrating machines. The water cement ratio of
0.62 by weight basis can be used for concrete hollow blocks.

(2) Mixing
The objective of thorough mixing of aggregates, cement and water is to ensure that the
cement-water paste completely covers the surface of the aggregates. All the raw
materials including water are collected in a concrete mixer, which is rotated for about 1
½ minutes. The prepared mix is discharged from the mixer and consumed within 30
minutes.

(3) Compacting
The purpose of compacting is to fill all air pockets with concrete as a whole without
movement of free water through the concrete. Excessive compaction would result in
formation of water pockets or layers with higher water content and poor quality of the
product.

Semi-automatic vibrating table type machines are widely used for making cement
concrete hollow blocks. The machine consists of an automatic vibrating unit, a lever
operated up and down metallic mould box and a stripper head contained in a frame
work.

Wooden pallet is kept on the vibrating platform of the machine. The mould box is
lowered on to the pallet. Concrete mix is poured into the mould and evenly leveled. The
motorized vibrating causes the concrete to settle down the mould by approximately 1 ½
to 1 ¾ inches. More of concrete is then raked across the mould level. The stripper head
is placed over the mould to bear on the leveled material. Vibration causes the concrete
come down to its limit position. Then the mould box is lifted by the lever. The moulded
hollow blocks resting on the pallet is removed and a new pallet is placed and the
process repeated. The machine can accommodate interchangeable mould for producing
blocks of different sizes of hollow or solid blocks.

(4) Curing
Hollow blocks removed from the mould are protected until they are sufficiently
hardened to permit handling without damage. This may take about 24 hours in a
shelter away from sun and winds. The hollow blocks thus hardened are cured in a
curing yard to permit complete moisturisation for atleast 21 days. When the hollow
blocks are cured by immersing them in a water tank, water should be changed atleast
every four days.

The greatest strength benefits occur during the first three days and valuable effects are
secured up to 10 or 14 days. The longer the curing time permitted the better the
product.

(5) Drying
Concrete shrinks slightly with loss of moisture. It is therefore essential that after curing
is over, the blocks should be allowed to dry out gradually in shade so that the initial
drying shrinkage of the blocks is completed before they are used in the construction
work. Hollow blocks are stacked with their cavities horizontal to facilitate thorough
passage of air.

Generally a period of 7 to 15 days of drying will bring the blocks to the desired degree
of dryness to complete their initial shrinkage. After this the blocks are ready for use in
construction work.

QUALITY SPECIFICATIONS
The standard specifies requirements for these parameters: dimensions, grades of hollow
blocks, blocks density, compressive strength, water absorption, drying shrinkage, and
moisture movement

PRODUCTION CAPACITY
The plant and machinery proposed in the project has a production capacity of 800000
Nos. of cement concrete hollow blocks of size 100X200X400 mm. At 75% utilisation of
the capacity, productions of 600000 Nos. of blocks have been taken into consideration.

Cement concrete hollow blocks are usually of the following three dimensions:
100X200X400 mm, 150X200X400 mm and 200X200X400 mm. Although hollow blocks of
all the three sizes could be made using the same machinery and equipment proposed in
the project, for computation purpose only one size viz 100X200X400 mm is considered
in the sales turnover.

Hollow blocks of other sizes could also be made depending on the user requirement.
With the given set of machinery and equipment used in making the hollow blocks, solid
blocks could also be made with the help of additional mould sets only.
UTILITIES
Electrical Power requirement: 25 HP power for industrial purpose is required.

Water: water used in making concrete should be free from acids, alkalis, oil, dissolved
carbon dioxide and decayed vegetable matter. Generally, water suitable for human
consumption is considered adequate for concrete mixing.

FINANCIAL ASPECTS
FIXED CAPITAL
(1) LAND & BUILDING

Sl.no. Description Quantity Units Rate per Amount


unit (Rs) (Rs)
1 Land 1000 Sq. meters 250 250000
2 Covered 50 Sq. meters 5000 250000
area
3 Concrete 250 Sq. meters 1000 250000
platform
4 Borewell 75000
with pump
TOTAL 825000

(2) MACHINERY & EQUIPMENT Sl

Sl. Description Qua Units Rate per Amount


No ntity unit (Rs) (Rs)
.
1 Hydraulically operated concrete 1 No. 325000 325000
block making machine with
quadruple (4) vibrators:
hydraulic system – 5 HP
Mould vibrators – 5 HP
Ram vibrators – 3 HP
(1.5 HP – 2 Nos.)
Travel motor – 1 HP
2 Concrete mixer: 10/7 cft with 5 1 No. 200000 200000
HP motor, hydraulic hopper and
road wheels
3 Platform electronic weighing 1 No. 75000 75000
scale 500 kgs capacity
4 Water dosing pump 1 No. 30000 30000
5 Electrical and EB charges for 25 70000
HP power connection
Total 700000

6 Erection and commission-ing 70000


charges @ 10%
7 Ram and mould for hollow 4 Sets 25000 100000
blocks
8 Wheel borrows with pneumatic 2 Nos. 10000 20000
wheels
9 Office equipment LS 110000
10 Wooden palettes LS 100000
TOTAL 1100000

3) PREOPERATIVE EXPENSES Rs 75000

(4) TOTAL FIXED CAPITAL Rs 2000000

WORKING CAPITAL (PER MONTH)


(1) SALARY & WAGES (PER MONTH)
Sl Description No. Salary (Rs) Amount (Rs)
1 Skilled or semi-skilled 2 5000 10000
workers
2 Unskilled workers 8 4000 32000
3 Watch and ward 1 4000 4000
4 Manager/Supervisor 1 10000 10000
Total 56000
Perquisites @ 15% 8400
TOTAL 64400

(2) RAW MATERIALS (PER MONTH)


Sl Descriptio Quantity Units Rate per Amount
n unit (Rs) (Rs)
Cement 50 Tons 4000 200000

Sand or 200 Tons 250 50000


crushed
stone sand

Crushed 300 Tons 400 120000


stone
chips

TOTAL 370000

(3) UTILITIES (PER MONTH)

Sl.no. Description Quantity Units Rate per Amount


unit (Rs) (Rs)
Power 1500 kWh 5 7500
Water 250 KL 20 5000

TOTAL 12500

(4) MISCELLANEOUS EXPENSES (PER MONTH)


Sl Description Amount (Rs)
Office expenses 4000

Consumables 5000

Repairs and 5000


maintenance

Sales expenses 6000

20000

(5) TOTAL WORKING CAPITAL (PER MONTH) Rs 467000


(6) WORKING CAPITAL FOR THREE MONTHS Rs 1401000
(7) TOTAL CAPITAL INVESTMENT Rs 3401000

FINANCIAL ANALYSIS

(1) COST OF PRODUCTION (PER ANNUM)


Sl.no. Description Amount (Rs)
1 Total recurring cost 5604000
2 Depreciation on building 28750
@ 5%
3 Depreciation on 77000
machinery and
equipment @ 10%
4 Depreciation on moulds, 66000
wheel borrows, etc. @20%
5 Amortisation of pre 7500
operative expenses @ 10%
6 Interest on capital 510150
investment @ 15%
Total 6293400

(2) SALES TURNOVER (PER YEAR)

Sl.no. Product item Quantity Rate Value


1 Cement 600000 Nos. Rs 12 each Rs 7200000
concrete
hollow blocks
of size
100X200X40
0 mm

(3) NET PROFIT (PER YEAR) Rs 906600

(4) PROFIT RATIO ON SALES 12.60%

Profit ration on sales = net profit per year/Sales turnover per year*100=906600/7200000*100=12.60%

(5) RATE OF RETURN 26.70%


Rate of return= net profit per year/Total capital investment*100=906600/3401000*100=26.70%

BREAK EVEN ANALYSIS


(1) FIXED COST PER YEAR

Sl Description Amount (Rs)


1 Interest on capital 510150
investment
2 Depreciations 179250
3 40% of salaries and 309120
wages
4 40% of miscellaneous 96000
expenses
TOTAL 1094520

BREAK EVEN POINT (B.E.P.) 54.70%


B.E.P.= Year Per Cost Fixed/Fixed cost per year+Net profit per year*100
=1094520/2001120*100=54.70%

LIST OF SUPPLIER ADDRESS FOR PLANT & MACHINERY


(1) Engineers Enterprises, No.189, Bharathiyar Road, Maniyakaranpalayam Road,
Ganapathy, Coimbatore – 641 006
(2) BTEC Concrete Block Machines, No.466, Kamarajar Road, Lakshmipuram,
Peelamedu, Coimbatore – 641 004

LIST OF SUPPLIER FOR RAW MATERIAL


Local stockists and dealers in the location of the project
Hollow Size mm nominal

Hollow Size mm nominal approx concrete density kg/m3 no. per pack

440 x 215 x 215 2000 60

440 x 140 x 215 2000 96

The hollow block sizes in the Philippines would be the subsequent: 40cm (length) X 20 cm (width) X 4
in (thickness) 40cm (length) X 20 cm (width) X 5 in (thickness) 40cm

What is the size of a brick?


1/2" Mortar Joint Between Bricks

Brick Type Specified Size D x H x L (inches) Nominal Size D x H x L

Engineer 3 1/2 x 2 3/4 x 7 1/2 4 x 3 1/5 x 8

King 3 x 2 3/4 x 9 3/4 Not modular

Queen 3 x 2 3/4 x 8 Not modular

Utility 3 1/2 x 3 1/2 x 11 1/2 4 x 4 x 12

Hollow Blocks. Concrete masonry Hollow Blocks are manufactured with 2150 Kg/m3 concrete
density for normal weight blocks and 1100 Kg/m3 concrete density for light-weight concrete
blocks. Hollow blocks are the most commonly used masonry unit.

Cement Hollow Bricks


Rs 30/Piece Get Latest Price
For Use in Side Walls
Brick/Block Color Grey
Brand ACC
Size (Inches) 16 In. X 8 In. X 8 In.
Application Construction of building

How do you make cement blocks and bricks?


You will require cement, sand, gravel, and water for making the concrete mix. Put the cement,
sand, and gravel in the container at a ratio of 1:2:3. Start mixing water in the container and stir
the mixture continuously with a rod. Pour water until theconcrete mixture become pliable
enough to pour in the mold.

How is hollow blocks made?


Composition. Concrete blocks are made from cast concrete (e.g. Portland cement and aggregate,
usually sand and fine gravel, for high-density blocks). Lower densityblocks may use industrial wastes,
such as fly ash or bottom ash, as an aggregate. ... Lightweight blocks can also be produced using
autoclaved aerated concrete.

How many blocks can be made from a bag of cement?


That being said, one bag of mortar, weighing 70 lbs. Mixed with sand in the proper 3 to 1 ratio will lay 40
twelve inch blocks or 50 eight inch blocks. So, if laying 8 inchblock, you should be able to lay
100 blocks with 2 bags of mortar.Jun 10, 2018

ENTREPRENEUR
KERALA-----portal
for entreprenures
PREPARES PROJECT REPORTS/ MARKET
RESEARCH & FEASIBILITY STUDIES SUITED TO THE
INDUSTRIAL/ ENTREPRENEURIAL NEEDS

PROJECT REPORT
1.0 Introduction:
This proposal evaluates the technical feasibility and financial viability in setting up of
a small-scale enterprise to do the activity on manufacturing and sale of Hollow bricks in Kottayam district
and all over Kerala. Unit has been filed memorandum Part-1 with the district Industries center, Kottayam
and also applied for permission from Local body for the construction of building and for the installation of
plant and machinery.

2.0 Promoter and Management:


The ownership of the unit is as a propetoership concern
by Smt. Rajalekshmi A.R, Indeevaram, M.L.A Road, Puthiyakavu, Pin-682301. She has
been associated with this business and trade related activities for the past 5 years. The
experience and the market contact that she received will help her in establishing the
proposed activity of manufacturing and marketing of hollow bricks in a successful
manner.
3.0 Scope and Market Potential:
Hollow block industry is one of the fastest growing segments of Industry in Kerala.
The growth of the tile industry has shown steep fluctuations. The increase in number of households and
the over the country created a great demand for hollow bricks.
Hollow concrete blocks are substitutes for conventional bricks and stones in building construction. They
are lighter than bricks, easier to place and also confer economies in foundation cost and consumption of
cement. In comparison to conventional bricks, they offer the advantages of uniform quality, faster speed
of construction, lower labor involvement and longer durability. In view of these advantages, hollow
concrete blocks are being increasingly used in construction activities.

4.0 Manufacturing process:


The ratio of cement, sand and stone chips (metal) in the raw material mix determines the properties of
hollow concrete blocks. A ratio of 1:3:6 (cement : sand : metal) confers higher strength, while a ratio of
1:5:6 can be employed for normal load bearing construction. The water to cement ratio is usually 0:4:1.

5.0 Location, Land and Building:


The unit is proposed to be located at Manjoor Village in Vaikom Taluk. An extent of
23 cents of land available and is leased by the promoter for establishing the unit. Building required for
establishing the unit has to be constructed. The amount invested for civil work on construction of building
for office, common amenity, well etc is Rs 200000/-. The survey number assigned to the land is 125/23..

6.0 Machinery & equipment:


Details are shown in the annexure. The plant and machinery
proposed to be installed in the unit are Indigenous. . Total cost of machinery and
equipment to be purchased is evaluated as Rs 372000/-

7.0 Installed capacity of production


The unit is proposed to be operated in 300 days per annum ( 25 days in a month of
single shift operation of 8 hours duration in a day). As per the capacity of machinery to be installed and by
considering production wastage the monthly production is worked out in the following table.
It is proposed to utilize 70% of the installed capacity in the first year of operation and 75%, 80%,
85%, 90% in the consecutive years of operation. The sales realization for first month of operation is
shown below.

CAPACITY UTILISATION PER MONTH ( for 70 % capacity utilisation)


Sale
Sl.No. Item Qty Unit Rate Amount
1 Hollow bricks 52500 Nos 11.00 577500

8.0 Raw material Requirement:


All the raw materials required by the unit are available throughout the
year. The raw material can also be procured from the nearby districts and from other states. The
stock and procurement period proposed in this scheme is for a period of 10 days. The details of
requirement for 100% capacity utilisation in the unit are tabulated as below. The raw material
required by the unit is proposed to be arranged through local distributors. The requirements of
the unit for the targeted production are as below.

Sl No Raw material Quantity Price per Total amount


per month load/sack required per month
1 Rock powder 25 loads 7000 175000
2 Cement 750 sacks 300 225000
3 Chips (metal powder) 25 10000 250000
4 Total raw material required 650000
for 100% capacity
utilization
5 Raw material required for 455000
70% capacity utilization

9.0 Man power requirement and other expenses:


Total manpower of the unit including the Workers is 10 numbers and the details of
manpower requirement, salary and other expenses per month are as follows.
Designation / Monthly Amount
Sl.No. Category No salary Rs
1 workers 5 7000 35000
2 helpers 4 5000 20000
3 Office assistant 1 3500 3500
Total 10 58500
OTHER EXPENSES PER MONTH
Sl.No. Item Amount
1 Power 3500
Postage &
2 Telephone 500
Printing &
3 Stationery 1000
Travelling
4 expenses 10000
5 Miscellaneous 5000
Total 20000

10.0 Working capital requirement:


Total requirement of working capital for the first Month (phase) of operation is 3 lakhs .
Sl.No Period
. particulars in Days 1 year 2 year 3 year 4 year 5 year
Capacity utilisation(%) 300 70 75 80 85 90
692400 741857 791314 840771
Sales 300 0 1 3 4 8902286
552000 591428 630857 670285
Cost of raw materials 300 0 6 1 7 7097143
632280 676544 720855 765206
Cost of production 300 0 9 0 1 8095940
A Current Assets
Stock of raw
materials
1 ( day's consumption) 12 220800 236571 252343 268114 283886
Stock in
process
( day's cost of
2 production) 2 42152 45103 48057 51014 53973
Stock of finished
goods (
day's cost of production)
3 2 42152 45103 48057 51014 53973
Receivables( day's cost of
4 sales) 2 46160 49457 52754 56051 59349
Total(A) 351264 376235 401211 426193 451180

11.0 Total Cost of the Project:


Margin
Amount money
Sl.No. Particulars RS Existing Proposed Total @35% margin@5%
1 Building ( advances) 0 0 0 0
Building and ther
civil construction
0 200000 0 200000 200000 70000
Machinery &
Equipment(proposed
3 ) 372000 372000 372000 130200
Equipment(sales)

4 0 0 0 0 0
Electrification and
machinery
installation cost
5 50000 0 50000 50000 17500
6 Office Furniture 6000 6000 6000 2100
Brochure, advt and
7 web site 2000 2000 2000 700
Prelim & Pre-
operative expenses
8 20000 0 20000 20000 7000
Working Capital

9 350000 0 350000 350000 122500


Total 1000000 0 1000000 1000000 350000 50000

12. Means of finance:


Amount
Sl.No. Particulars RS
Term loan for building
(interior decoration )
O
Term loan for
machinery&equipment,
2 office furniture etc
Loan for prelim&pre-
operative including
electrification ,brochure
3 etc

Woking capital loan 1000000


5 MAGIN FROM kvic 350000
MARGIN OF THE
PROMOTER
6 50000

13.0 Profitability analysis:


Detailed statement is given in annexure. Assumptions made for the calculation are as follows:
(a) Unit will function for 200 days per annum in single shift basis of 5 hours per day.
(b) Proposed to utilise 70% of the installed capacity in the first year of operation ,75%, 80%
,85% and 90% are in the consecutive years of operation.
(c) Interest on term loan and working capital loan is assumed @ 12 % and repairing and
maintenance as 5% of cost of fixed assets.
(d) Depreciation @ 5% of cost of building and 10% of the cost of machinery.
(e) Selling expense is considered as 5 % of total sales turn over. This includes the
advertisement and publicity charges
(f) Insurance expenses of building and machinery is calculated @ 1% of cost
(g) The cost of raw material and finished product is based on the present market rate.

Depreciation: Depreciation on Building, Machinery and Equipment are evaluated on WDV basis and is tabulated as below
sl
No Particulars I year 2 year 43year 4 year 5 year

1 Building 300000 270750 257213 244352 232134

Depreciation (A) 15000 13538 12861 12218 11607


WDV on Building 285000 257213 244352 232134 220528
2 Machinery and equipment 437500 354375 318938 287044 258339
Depreciation(B) 43750 35438 31894 28704 25834
WDV on Machinery and
equipment 393750 318938 287044 258339 232505
Total depreciation(A+B) 58750 48975 44754 40922 37441
58750 48975 44754 40922 37441

SHEDULE OF IMPLIMENTATION

Acquisition of land Agreement on lease


Completed after availing the
Construction of Building loan
Expected to be completed by
Installation of plant and Machinery September 2010
Expected to be completed by
Trial run September 2010
Commercial Production October 2010

14.0 Conclusion:
The net profits after taxation in the first year of operation is estimated
as RS 600917 /. The break-even point is 35 % of installed capacity. The
return on investment is obtained as 42 % in the 2nd year of operation. The cost of
production and profitability statement for the first 5 years, break-even analysis,
repayment schedule for term loan, cash flow statement and the projected balance sheet
are given in Annexure. Based on the analysis made above it is found that the scheme is
technically feasible and economically viable.

Submitted by:
ASHA XAVIER
KARUKULATHEL
MANJOOR P.O
KURUPPANTHURA
KOTTAYAM

ANNEXURE 1
(as per quotation)
PLANT & MACHINERY
Sl.No. Item Nos Rate Rs Amount Rs
1 Egg laying type Concrete
130000
block machine with die 01 130000
2 Trolley for brick and mix
30000
handling 04 7500
3 Solid die set 4”,6” 02 14000 28000
4 Hollow die set 4”,6” 02 18000 36000
5 Concrete mixer 01 130000 130000
6 Vat total @4%+ cess 1% 01 17700 17700
372000
Total

ANNEXURE 2

Profitability statement for 5 years of operation


Particulars 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR
No. of working days 300 300 300 300 300
No. of shifts 1 1 1 1 1
Installed capacity 9900000 9900000 9900000 9900000 9900000
Capacity utilization 70 80 85 90 90
Production 6930000 7920000 8415000 8910000 8910000

A Sales 6930000 7920000 8415000 8910000 8910000

B Cost of Production
Raw materials 5460000 6240000 6630000 7020000 7020000
Wages 264000 301714 320571 339429 339429
Power, and Fuel charges 120000 137143 145714 154286 154286
Repair & maintenance 5000 5000 5000 5000 5313
Insurance 5000 5000 5000 5000 1063
Depreciation 58750 48975 44754 40922 37441
Total 5912750 6737832 7151040 7564636 7557530

C Gross operating profit 1017250 1182168 1263960 1345364 1352470


D Admn. & Selling expenses
1. Administrative expenses 204000 233143 247714 262286 262286
2. Selling expenses 69300 79200 84150 89100 89100
E Financial expenses
1. Interest on term loan 82834 47014 29104 11194 4478
2. Interest on WC loan 36000 36000 36000 36000 36000
3. Interest on MM loan 9038 9038 9038 9038 6778
F Total of D&E 401171 404394 406006 407617 398641
G Net operating profit 616079 777774 857954 937747 953829
H Income tax 73911 93315 102937 112512 114441
I Net profit 542167 684459 755018 825235 839387
J Withdrawls
K Depreciation 58750 48975 44754 40922 37441
L Cash surplus 600917 733434 799772 866157 876828

ANNEXURE-3
BREAK EVEN ANALYSIS
Particulars 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR
FIXED COST
Salaries 264000 301714 320571 339429 339429
Repair & Maintenance 5000 5000 5000 5000 5313
Insurance 5000 5000 5000 5000 1063
Administrative expenses 204000 233143 247714 262286 262286
Depreciation 58750 48975 44754 40922 37441
Interest on MM loan 9038 9038 9038 9038 6778
Interest on Term loan 82834 47014 29104 11194 4478
Total 628621 649883 661181 672868 656786

VARIABLE
COST
Raw Materials 5460000 6240000 6630000 7020000 7020000
Power Charges 120000 137143 145714 154286 154286
Selling expenses 69300 79200 84150 89100 89100
Interest on WC loan 36000 36000 36000 36000 36000
Total 5685300 6492343 6895864 7299386 7299386

BEP in % of installed capacity 35.35 36.42 36.99 37.60 36.70


BEP in % of capacity
utilization 50.50 45.52 43.52 41.78 40.78
Return on Investment 42.11 53.16 58.64 64.10 65.20

ANNEXURE-4
DEBT SERVICE COVERAGE RATIO (DSCR)
Particulars 1 Year 2 Year 3 Year 4 Year 5 Year
A Cash generated
1 Net Profit 616079 777774 857954 937747 953829
2 Depreciation 58750 48975 44754 40922 37441
3 Interest on term loan 82834 47014 29104 11194 4478
4 Interest on mm loan 9038 9038 9038 9038 6778
5 Interest on wc loan 36000 36000 36000 36000 36000
Total (A) 802700 918800 976850 1034900 1038525
B Debt Service Requirement
1 Repayment of term loan 80000 80000 80000 80000 80000
2 Repayment of interest on term loan 82834 47014 29104 11194 4478
3 Repayment of interest on mm loan 9038 9038 9038 9038 6778
Repayment of interest on wc loan 36000 36000 36000 36000 36000
Total (B) 207871 172051 154141 136231 127256
C Debt service coverage ratio 3.86 5.34 6.34 7.60 8.16
Average DSCR 7.03

ANNEXURE-5
REPAYMENT OF TERM LOAN
repayment
Year Instalment Number Principal Interest Balance per month
1 1 746250 22388 708938 19900
2 708938 21268 671625 19527
3 671625 20149 634313 19154
4 634313 19029 597000 18781
82834 54278
2 5 597000 17910 559688 18408
6 559688 16791 522375 18034
7 522375 15671 485063 17661
8 485063 14552 447750 17288
64924 48308
3 9 447750 13433 410438 16915
10 410438 12313 373125 16542
11 373125 11194 335813 16169
12 335813 10074 298500 15796
47014 42338
4 13 298500 8955 261188 15423
14 261188 7836 223875 15049
15 223875 6716 186563 14676
16 186563 5597 149250 14303
29104 36368
5 17 149250 4478 111938 13930
18 111938 3358 74625 13557
19 74625 2239 37313 13184
20 37313 1119 0 12811

REPAYMENT OF MARGIN MONEY LOAN


Year Principal Interest Balance
1 150625 9038 150625
2 150625 9038 150625
3 150625 9038 150625
4 150625 9038 150625
5 150625 9038 112969
6 112969 6778 75313
7 75313 4519 37656
8 37656 2259 0

REPAYMENT OF WORKING CAPITAL LOAN

1 Year 2 Year 3 Year 4 Year 5 Year


Total Working capital
required 300000 300000 300000 300000 300000
Loan Amount 300000 300000 300000 300000 300000
Interest @12% 36000 36000 36000 36000 36000

ANNEXURE- 6
CASH FLOW STATEMENT
Construction
A Source of Funds period 2 year 3 year 4 year 5 year
Cash accruals(profit before income
1 tax) 0 807125 869825 932096 993978
2 Increase in capital equity 150625
3 Depreciation 53625 48975 44754 40922
4 Investment allowance
5 Increase in long term loan 746250
6 Increase in MM loan 150625
7 Increase in unsecured loans
8 Increase in WC loan 0 -300000 300000 0 0
9 Sales of fixed assets/invests 0 0 0 0 0
10 Others( investment subsidy) 0 0 0 0 0
Total 1047500 560750 1218800 976850 1034900

B Disposition of Funds
Prelim & Pre-op expenses 125000 0 0 0 0
Increase in capital expenditure 862500 0 0 0 0
Increase in current assets 21797 21804 21809 21815
Decrease in long term loans 80000 80000 80000 80000
Decrease in unsecured loans
Decrease in MM loan 0 0 0 37656
Decrease in WC loan 0 0 0 0
Interest on term loan to bank 64924 47014 29104 11194
Interest on WC loan 0 36000 36000 36000
Interest on MM loan 9038 9038 9038 9038
Taxation 87962 93315 102937 112512
Divident on equity 0 0 0 0
Other expenses
Total 987500 263720 287170 278887 308214
C Opening balance 0 573881 870910 1802541 2500503
D Net surplus 60000 297030 931630 697963 726686
E Closing balance 60000 870910 1802541 2500503 3227190

ANNEXURE-7
PROJECTED BALANCE SHEET

Construction
A Liabilities period 2 year 3 year 4 year 5 year
Equity share capital 150625 150625 150625 150625 150625
Reserve & Surplus 0 1187369 1871828 2626846 3452081
Term loan 746250 586250 506250 426250 346250
Margin Money loan 150625 150625 150625 150625 112969
Working capital loan 0 300000 300000 300000
Other liabilities(towards subsidy) 0 0 0 0 0
Total Liabilities 1047500 2074869 2979328 3654346 4361925

Construction
B Assets period 2 year 3 year 4 year 5 year
Gross block 862500 803750 750125 701150 656396
Depreciation 0 53625 48975 44754 40922
Net block 862500 750125 701150 656396 615474
InvestmenT(Prilim. Expences) 125000 125000 125000 125000 125000
Current assets 328834 350638 372447 394262
Reserved Stock accumulated to
be added to current assets

Cash and bank balance 60000 870910 1802541 2500503 3227190


Total Assets 1047500 2074869 2979328 3654346 4361925

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