2023

PROJECT
REPORT

Concrete bricks hollow bricks

finline address
 Project at a glance

Name & Address of Unit

Concrete bricks hollow bricks

finline address ,111111

Activity : Concrete Bricks -Hollow Bricks

Email : sample@finline.in

Phone : 1234567890

Constitution : Proprietorship

Scheme : sme

Number of employment : 5

Total project cost : 1,25,008.00

Fixed Capital : 8.00

Working Capital : 1,25,000.00

Total Bank loan : 1,00,006.00

Promoter(s) contribution : 25,002.00

Term loan : 6.00 Interest : 11.00 %

Working capital loan : 1,00,000.00 Interest : 11.00 %

Name & address of promoter(s)

Name : Finline sample project

Address : finline address

Phone : 1234567890

Designation : Founder

Category : na

E-mail : sample@finline.in
 Project Feasibility Ratio

Debt Service Coverage Ratio (Average) : 87,974.20

Current ratio (Average) : 2.77

Year 1 Year 2 Year 3 Year 4 Year 5

Current ratio 2.34 2.54 2.75 2.98 3.22

Quick ratio 1.24 1.40 1.57 1.75 1.94

Interest coverage ratio 39.54 3.40 3.63 3.86 4.09

Debt equity ratio 0.60 0.51 0.45 0.39 0.34

TOL/TNW 0.74 0.64 0.57 0.50 0.44

DSCR 3,62,402.80 16,927.01 18,546.43 20,176.62 21,818.12

Gross profit Sales Percentage % 481.76 % 105.86 % 105.74 % 105.65 % 105.59 %

Net profit Sales Percentage % 398.18 % 23.02 % 23.54 % 24.01 % 24.44 %

BEP in % of installed capacity % 73.27 % 0.00 % 0.00 % 0.00 % 0.00 %

BEP in sales of Rupees 0.26 0 0 0 0

Return On Capital Employed 0.84 0.13 0.13 0.12 0.11

Net profit Sales % Quick ratio

Project Feasibility graph
Revenue v/s Expense

Expense Splitup
 Introduction

From time immemorial, country-burned bricks were in use for the construction of civil structures. Eventually,
production of such bricks almost stopped due to many reasons. The mining of clay, the raw material of these
bricks, is restricted by the government on environmental concerns and this was one of such major reasons.
High production cost, high labour charge on construction using such small bricks, leads to the introduction of
cement building blocks, etc. This contributed to the extinction of the clay bricks industry.

Naturally, a cheap alternative, known as hollow bricks has been evolved which is made out of a mixture of
granite chips (baby metal) of 6MM size, a limited quantity of cement, granite fines, and sand/granite powder.
The cement to be used is also very limited since the hydraulic pressing is enforced on the concrete mixture,
which enables a compact setting of the product. The hollow bricks have holes in them, which retain air
cavities inside the walls when constructed with them. With the presence of air cavities, the temperature inside
the room is maintained when constructed with hollow bricks. This advantage of the product is another
attractive feature of the hollow bricks. It is cheap, easy to transport and construct, consumes less cement
mortar for construction. It maintains an even room temperature, which all have enabled hollow bricks to be
preferred for the construction of civil structures replacing the conventional country-burned bricks. The unit
satisfies the criteria of the Pollution Control Board and hence it can function well without much pollution and
disturbance to the neighbours. Therefore the scope of this project is very high.
 Product / Services & process

The products proposed to be manufactured are hollow bricks and solid blocks of various dimensions from
cement, baby metal chips, and granite powder. the hollow blocks are made with holes in the blocks for making
it lightweight and cheaper. Moreover, the hollow blocks have thermal as well as sound proof properties to a
certain extent due to the air column within it. Normal size of the blocks are (8" x 4" x 12") and (8" x 6" x 12").
The products have a very good demand in the construction market.

MANUFACTURING PROCESS

Cement concrete is a mixture of Portland cement, aggregates (sand and stone chips) and water. Aggregates
passing through 4.7 mm IS sieve are known as fine aggregates and the aggregates retained on this sieve are
coarse aggregates. The process of manufacture of cement concrete paving blocks involves the following
steps:

• Proportioning

• Mixing

• Compacting

• Curing

• Drying

The raw materials such as cement, baby metal, and rock powder are mixed in a concrete mixer in due
proportion. 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.

The mixture is then collected in tipping barrows and fed into the molds of hydraulic block making machine.
This is vibrated for a few minutes at intervals to ensure complete compactness. Now these are pressed in the
hydraulic machine and the blocks thus formed are left on the cemented floor and the machine moves forward
and the above operations are repeated. Thus rows of concrete bricks are made and arranged in rows on the
floor. These blocks are left for 24 hours for initial setting. Then the blocks are collected, stacked in layers of 6
to 8 in numbers and water is sprinkled for 14-20 days for curing. After proper curing, the blocks are ready for
marketing.
 Raw materials / Consumables

The raw materials required for manufacture of hollow and solid blocks are:

1. Cement

2. Baby metal and

3. Rock powder/granite dust/sand.

4. Water for mixing

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. Sufficient stock of raw materials will be ensured for
an uninterrupted production. The raw material required by the unit is proposed to be arranged through local
distributors.
 Plant & Machinery / Equipments

The details of plant and machinery are enlisted in the fixed capital part of the project. They include:

1. Concrete mixer with/without hooper

2. Hydraulically operated blocks making machine

3. Moulds

4. Trolleys

5. Electric pump etc.

The proposed machines and tools are procured from reputed machinery suppliers with the utmost care.
 Market potential & Strategy

India is the second-largest brick manufacturer in the world after China. Indian brick industry is almost entirely
unorganized and characterized by the presence of a large number of small-scale manufacturers which
compete with one another at the regional level. The bricks industry in India has recorded considerable growth
over the past few years, driven by the growth in infrastructure and construction activities. Moreover, India's
rising population, increase in per capita income, improved economic growth, industrialization, and rapid
urbanization has augmented the growth prospects of the blocks and bricks industry. Solid blocks are
commonly used to build load-bearing walls due to their density and compressive strength of 5 Newton/meter
square which is much higher than other types of concrete blocks. Whereas, hollow blocks were the second
most preferred concrete blocks in India with a market share of 35%. They have better-insulating properties,
more durable, easier to install electrical and plumbing fixtures. Hollows blocks are used as outer or inner walls
in high-rise buildings to reduce the overall dead load of the building. A market study in this regard reveals the
high potential of a hollow bricks unit due to the flourishing construction activities in the area. Marketing is the
decision-making factor of any enterprise and by knowing this, the promoter has taken all possible ways to
market his products and services by canvassing works from builders, contractors, and house owners. He can
use his wide personal contacts also for grabbing orders. The promoter can easily understand the taste and
needs of the customer due to his several years of experience, which will help him in marketing his products
and maintain customer satisfaction.
 Project Cost
Sl. no Item Amount Rs.

1 Land 1.00

2 Building 1.00

3 Machinery 1.00

4 Furniture & fixtures 1.00

5 Racks & storage 1.00

6 Electrification & Electricity backup 1.00

7 Transportation of machinery 1.00

8 Installation of machinery 1.00

9 Working Capital 1,25,000.00

Total 1,25,008.00
 Working Capital Computation
Sl. no Item Amount Rs.

1 Consumables / stock in hand 47,831.63

2 Work in progress 23,915.82

3 Finished goods 63,775.51

4 Working expense. 13,392.86

5 Payables 23,915.82

6 Total working capital 1,25,000.00

7 Own Contribution 25,000.00

8 Working capital loan 1,00,000.00

 Annual Sales / Revenue
Sales is calculated from December 2023

Sl. no Item Rate Quantity Month Unit Total Rs.

1 REVENUE FROM SALES 13,652.00 X 1 X 4 Month 54,608.00

Total 54,608.00
 Total Yearly Expense
Expense is calculated from December 2023 .

Sl. no Item Amount Rs.

1 Salary 4.00

2 Repairs and maintenance charges 8.00

3 Electricity/Gas charges 4.00

4 Purchase raw materiale 4.00

5 Transportation cost 40,000.00

Total 40,020.00
 Application of Fund
Sl. no Item Subsidy % No. Rate Amount Rs.

1 Land 0.00 1 1.00 1.00

2 Building 0.00 1 1.00 1.00

3 Machinery 0.00 1 1.00 1.00

4 Furniture & fixtures 0.00 1 1.00 1.00

5 Racks & storage 0.00 1 1.00 1.00

6 Electrification & Electricity backup 0.00 1 1.00 1.00

7 Transportation of machinery 0.00 1 1.00 1.00

8 Installation of machinery 0.00 1 1.00 1.00

Total Investment 8.00

Total Subsidy 0.00

Net Investment 8.00

 Means of Finance
Sl. no Item Amount

1 Term Loan 6.00

2 Working capital Loan 1,00,000.00

3 Total loan 1,00,006.00

4 Promoters contribution on term loan 2.00

5 Promoters contribution on working capital loan 25,000.00

 Profitability Statement
All figures are in lakhs
31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Utilisation of installed capacity @100 @ 65 % @ 70 % @ 75 % @ 80 % @ 85 %

Revenue from operation

REVENUE FROM SALES 1.63 0.35 1.14 1.22 1.31 1.39

Add :

Closing stock 1.35 1.42 1.49 1.56 1.64

Total 1.71 2.56 2.72 2.87 3.03

Less :

Opening stock 0 1.35 1.42 1.49 1.56

Purchase raw materiale 0 0 0 0 0 0

Salary 0 0 0 0 0 0

Repairs and maintenance charges 0 0 0 0 0 0

Electricity/Gas charges 0 0 0 0 0 0

Total 0 1.35 1.42 1.49 1.56

Gross profit 1.71 1.21 1.29 1.38 1.47

Less :

Transportation cost 0.26 0.84 0.90 0.96 1.02

Total 0.26 0.84 0.90 0.96 1.02

Profit before interest, tax and depreciation 1.45 0.37 0.40 0.42 0.45

Depreciation 0 0 0 0 0

Interest on TL 0 0 0 0 0

Interest on WC 0.037 0.11 0.11 0.11 0.11

Profit before tax 1.41 0.26 0.29 0.31 0.34

Income Tax 0 0 0 0 0

Profit after tax 1.41 0.26 0.29 0.31 0.34

 Cash flow statement
All figures are in lakhs
Cash Inflow Pre operative period 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28
Capital 0 0.25 0 0 0 0
Subsidy 0 0 0 0 0 0
Termloan 0 0 0 0 0 0
Profit before tax with interest 0 1.45 0.37 0.40 0.42 0.45
Increase in WC loan 0 1.0 0 0 0 0
Depreciation 0 0 0 0 0 0
Increase in Current liability 0 0.24 0.012 0.013 0.013 0.014
Total Cash Inflow 0 2.93 0.39 0.41 0.44 0.46

Cash Outflow
Fixed Assets 0 0 0 0 0 0
Increase in Current asset 1.35 0.068 0.071 0.075 0.078
Interest on TL 0 0 0 0 0 0
Interest on WC 0 0.037 0.11 0.11 0.11 0.11
Income Tax 0 0 0 0 0 0
Decrease in Term loan 0 0 0 0 0
Drawing 0 0 0 0 0 0
Total Cash Outflow 0 1.39 0.18 0.18 0.18 0.19
Opening balance 0 0 1.54 1.75 1.98 2.23
Net Cashflow 0 1.54 0.21 0.23 0.25 0.28
Closing balance 0 1.54 1.75 1.98 2.23 2.51
 Balance sheet
All figures are in lakhs
Liability Pre operative period As of 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

A. Share holders funds

Capital 0 0.25 0.25 0.25 0.25 0.25

Reserve & Surplus 0 1.41 1.67 1.96 2.28 2.62

B.Non current Liabilities

Termloan 0 0 0 0 0 0

C.Current Liabilities

Working capital loan 0 1.0 1.0 1.0 1.0 1.0

Account payable 0.24 0.25 0.26 0.28 0.29

Total Liability 0 2.90 3.17 3.48 3.80 4.16

Asset

A. Non current Assets

Fixed Assets 0 0 0 0 0 0

B. Current Assets

Inventory 0 1.35 1.42 1.49 1.56 1.64

Trade receivables 0 0 0 0 0 0

Cash and cash equivalence 0 1.54 1.75 1.98 2.23 2.51

Total Asset 0 2.90 3.17 3.48 3.80 4.16

 Repayment of Term loan
All figures are in lakhs
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

1 Jan 2024 1 0 0 0 0 0

1 Feb 2024 2 0 0 0 0 0

1 Mar 2024 3 0 0 0 0 0

2 Apr 2024 4 0 0 0 0 0

2 May 2024 5 0 0 0 0 0

2 Jun 2024 6 0 0 0 0 0

2 Jul 2024 7 0 0 0 0 0

2 Aug 2024 8 0 0 0 0 0

2 Sep 2024 9 0 0 0 0 0

2 Oct 2024 10 0 0 0 0 0

2 Nov 2024 11 0 0 0 0 0

2 Dec 2024 12 0 0 0 0 0

2 Jan 2025 13 0 0 0 0 0

2 Feb 2025 14 0 0 0 0 0

2 Mar 2025 15 0 0 0 0 0

3 Apr 2025 16 0 0 0 0 0

3 May 2025 17 0 0 0 0 0

3 Jun 2025 18 0 0 0 0 0

3 Jul 2025 19 0 0 0 0 0

3 Aug 2025 20 0 0 0 0 0

3 Sep 2025 21 0 0 0 0 0

3 Oct 2025 22 0 0 0 0 0

3 Nov 2025 23 0 0 0 0 0

3 Dec 2025 24 0 0 0 0 0

3 Jan 2026 25 0 0 0 0 0

3 Feb 2026 26 0 0 0 0 0

3 Mar 2026 27 0 0 0 0 0

4 Apr 2026 28 0 0 0 0 0

4 May 2026 29 0 0 0 0 0

4 Jun 2026 30 0 0 0 0 0

4 Jul 2026 31 0 0 0 0 0

4 Aug 2026 32 0 0 0 0 0

4 Sep 2026 33 0 0 0 0 0

4 Oct 2026 34 0 0 0 0 0

4 Nov 2026 35 0 0 0 0 0

4 Dec 2026 36 0 0 0 0 0

4 Jan 2027 37 0 0 0 0 0
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

4 Feb 2027 38 0 0 0 0 0

4 Mar 2027 39 0 0 0 0 0

5 Apr 2027 40 0 0 0 0 0

5 May 2027 41 0 0 0 0 0

5 Jun 2027 42 0 0 0 0 0

5 Jul 2027 43 0 0 0 0 0

5 Aug 2027 44 0 0 0 0 0

5 Sep 2027 45 0 0 0 0 0

5 Oct 2027 46 0 0 0 0 0

5 Nov 2027 47 0 0 0 0 0

5 Dec 2027 48 0 0 0 0 0

5 Jan 2028 49 0 0 0 0 0

5 Feb 2028 50 0 0 0 0 0

5 Mar 2028 51 0 0 0 0 0

6 Apr 2028 52 0 0 0 0 0

6 May 2028 53 0 0 0 0 0

6 Jun 2028 54 0 0 0 0 0

6 Jul 2028 55 0 0 0 0 0

6 Aug 2028 56 0 0 0 0 0

6 Sep 2028 57 0 0 0 0 0

6 Oct 2028 58 0 0 0 0 0

6 Nov 2028 59 0 0 0 0 0

6 Dec 2028 60 0 0 0 0 0
 Debt Service Coverage Ratio
All figures are in lakhs
Particulars 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Receipts

a).Net Profit 1.41 0.26 0.29 0.31 0.34

b).Depreciation 0 0 0 0 0

c).Interest on termloan 0 0 0 0 0

Total 1.41 0.26 0.29 0.31 0.34

Repayments

a).Loan Principal 0 0 0 0 0

b).Interest on termloan 0 0 0 0 0

Total 0 0 0 0 0

DSCR 362,402.80 16,927.02 18,546.43 20,176.62 21,818.12

Average DSCR : 87,974.20

 Depreciation
All figures are in lakhs
Particulars Rate 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Building 5 0 0 0 0 0

Less Depreciation 0 0 0 0 0

Written down value 0 0 0 0 0

Machinery 15 0 0 0 0 0

Less Depreciation 0 0 0 0 0

Written down value 0 0 0 0 0

Furniture & fixtures 10 0 0 0 0 0

Less Depreciation 0 0 0 0 0

Written down value 0 0 0 0 0

Racks & storage 10 0 0 0 0 0

Less Depreciation 0 0 0 0 0

Written down value 0 0 0 0 0

Total less depreciation 0 0 0 0 0

Total written down value 0 0 0 0 0

 Assumption
The entire projection is based on the assumption that the sales for 5 years will be

All figures are in lakhs

31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

1.71 2.57 2.72 2.88 3.04

REVENUE FROM SALES : 163824

Also the total expense for the firm during the projection years will be as follows

31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

0.26 0.84 0.90 0.96 1.02

• The depreciation is as follows

Particulars Value

Building 5%

Machinery 15%

Furniture & fixtures 10%

Racks & storage 10%

• Cost of the land or building is based on the basis of current rate

• Cost of machinery is based on the quotation submitted by the supplier

• Value of raw materials & utility charges as per the current market conditions

• All other assumptions are calculated based on the basis of experience of the promoter and deep study

on the working of similar model

This report is created using www.finline.in . Finline have bears no financial responsibility on or behalf of any of
the authorized signatories
 Conclusion
The project as a whole describes the scope and viability of the Manufacturing industry and mainly of the
financial, technical and its market potential.The project guarantee sufficient fund to repay the loan and also
give a good return on capital investment. When analyzing the social- economic impact, this project is able to
generate an employment of 5 and above. It will cater the demand of Manufacturing and thus helps the other
business entities to increase the production and service which provide service and support to this industry.
Thus more cyclic employment and livelihood generation. So in all ways, we can conclude the project is
technically and socially viable and commercially sound too.

When we take a close look at the Debt Service Coverage Ratio (DSCR), the avg: DSCR is 87,974.20 : 1, which is
at a higher proposition and proposes a stable venture

The Profit and Loss shows a steady growth in profit throughout the year and the firm has a good Current
Ratio (average) of 2.77, this shows the current assets and current liabilities are managed & balanced well.
 Break Even Point
All figures are in lakhs
31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Total fixed cost 0.26 0.84 0.90 0.96 1.02

Total variable cost 0 1.35 1.42 1.49 1.56

BEP in % of installed capacity % 73.28 % 0.00 % 0.00 % 0.00 % 0.00 %

BEP in sales of Rupees 26,010.55 0.00 0.00 0.00 0.00