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PROJECT REPORT OF M/S.

AYYAPPA HOLLOW BRICKS, PUNNAKKAD,


MALLAPUZHASSERY, PATHANAMTHITTA

PROMOTER:
MAHESH P.K, PUNNUREATH IDAYADIYIL,
PUNNAKKAD- P O, PATHANAMTHITTA.
Cont. No. 9656533341

Project at a Glance

Name& Address of the Entrepreneur

Constitution (legal Status)

: MAHESH P.K, PUNNUREATH IDAYADIYIL,


PUNNAKKAD- P O, PATHANAMTHITTA.
Cont. No. 9656533341
: Proprietary

Unit's Address & Location

: AYYAPPA HOLLOW BRICKS, PUNNAKKAD,


MALLAPUZHASSERY, PATHANAMTHITTA

Product and By Product

: Hollow Bricks, Solid Bricks etc.

Cost of Project

: ` 18,25,000

Means of Finance
Term Loan
Working Capital Loan
Own Capital
Subsidy PMEGP Scheme
Debt Service Coverage Ratio (3rd Yr.)

:
:
:
:

Pay Back Period (years)

: 5

Project Implementation Period(months)

: 3

Break Even Point (%)

: 21.22

Employment (Nos.)

: 11

Power Requirement (HP)

: 10

Major Raw materials

: Cement, Granite Powder, Chips, Oxide


Soap Oil, Chemical, Water proof powder,
White cement,Water etc.

Estimated Annual Sales Turnover (Ist Yr.)

: ` 1,05,88,239

` 11,78,550
` 4,63,950
` 1,82,500
` 6,38,750

2.84

ANNEXURES
1. COST OF PROJECT

Sl.
No.

Particulars

Amount

Land

Building

300000

Plant & machinery

949200

Erection & electrification

35000

Preliminary expense

10800

Furniture & other Fixed Assets

14500

Working capital

515500
Rs. 18,25,000

Total

2. FINANCE PLANS
%ge of Own capital under the Scheme = 10

Sl
No

Particulars

1 Own capital
2 Term loan from bank
3 Working capital loan

Amount
Rs.

Assessment of
term loan & W/C loan

182500 Building

Amount
Rs.
270000

1178550 Plant & machinery


463950 Erection, electrification
Furniture

854280
31500
13050

Pre expense,

9720
1178550

Working capital loan


Total

Rs. 18,25,000
0

Total

463950
Rs. 16,42,500

(3) MACHINERY/ EQUIPMENTS


Sl. No. Description
1
2

3
4

5
6
7
8

Quanti
ty

Rate

Hydraulic operated singe vibrated Block


Ram & Mould
16x8x4 solid
16x8x8 solid
Concrete Mixing Machine 10/7 Hydraulic

Amount

130000
16000
15000
15000
130000

1
1
1
1
1

130000
16000
15000
15000
130000

57500

115000

55000
5000
12000
165

1
4
1
2400

Vibroforming concrete tile making machine


with 2HP motor (2) including 3 working table
Pan Mixer Machine with 3HP electric motor
reductiongear box system & accessories
Trolley
Brick carrying Trolley
Rubber Moulds (kg)
Tax
TOTAL

55000
20000
12000
396000
45200
` 9,49,200

Die
Size
4"Hol
4"solid

550
450

6"solid

350

100

Production per year


P=TxCapxNxM/M

Time allocation
in hrs

maintenance time
e
Total Productive time per
hrs
year
T=300x(a+b-c-d) -e
Prod Mix/Demand ratio
M
in hrs/
year

machine ancillary time


(set up & cleaning) d

idle machine time (c)

over time (b)

normal work time (a)

No. of Machines N
No.
1

in hrs/
day
in hrs/
day
in hrs/
day
in
hrs/day

Machine Capacity (Cap)


Units/hr

Concrete Block
Machine

Key Production
Machinery

(3) b. MACHINE PRODUCTION CAPACITY ESTIMATE

Units/ year

1100
1100
1100

2
3

211.93
388.53

116560
174839

499.54
1100

174839
466238

(4) OTHER FIXED ASSETS


Sl. No.
1

Description

Rate

Furniture

Quantit
y

Amount
14500

TOTAL

0
` 14,500

(5) DIRECT MATERIALS


Requirement @ capacity utilisation of
Sl. No.
1
2
3
4
5
6
7
8

Description
Cement (bag)
3
Chips (feet )

Unit
50kg
feet3

Granite Powder(feet )
Oxide
Soap Oil
Chemical
Water proof powder
White cement

feet
25kg
ltr
ltr
kg
50kg

70 %
Rate
Rs.

Quantity

365

805

293825

38

4025

152950

45
3250
33
37
320
770

2013
11
55
50
85
132

90563
35750
1815
1850
27200
101640

TOTAL PER MONTH

Amount/month

` 6,03,953

TOTAL PER ANNUM

` 72,47,430

(6) INDIRECT MATERIALS


Sl. No.
1

Description
Coolant, Lubricant etc.

Unit
L.S

Rate

Quantity
0

TOTAL PER MONTH

Amount
450
0
0
0
` 450

TOTAL PER ANNUM

` 5,400

(7) DIRECT LABOUR

Sl. No.
1
2
3

Description
Wages: Skilled Worker
Semiskilled Worker
Unskilled Worker

Nos

Monthly
Rate

6
3
1

15000
12000
7000

TOTAL

TOTAL PER ANNUM

Amount
90000
36000
7000
0
` 1,33,000
` 15,96,000

(8) INDIRECT LABOUR

Sl. No.
1

Description
Salary: Manager

TOTAL

TOTAL PER ANNUM

Monthly
Rate

Nos
1

15000

Amount
15000
0
0
0
` 15,000
` 1,80,000

(9) DIRECT EXPENSES


Sl. No.

1
2
3

Description

Power & Fuel


Cost of Defective/Rejects
Hire of Special Machinery

TOTAL PER MONTH


TOTAL PER ANNUM

Expense per Month

9000.00
8500.00

` 17,500
` 2,10,000

(10) INDIRECT EXPENSES


Sl. No.

Description

1
2
3
4
5

Rent
Repairs & Maintenance
Insurance
Telephone charges
Travelling expense
TOTAL PER MONTH
TOTAL PER ANNUM

Expense per Month

0.00
2500.00
2800.00
1200.00
5000.00
Rs. 11,500
Rs. 1,38,000

(11) WORKING CAPITAL ESTIMATE


Sl.
No

Description

Requirement
in Days

Amount
(Rs.)

Raw Material Inventory

96704

Work in Progress Inventory

169233

Finished Goods Inventory

48352

Receivable in Days

24176

Labour Charges

25

148000

Other Expenses/ Overheads

25

29000
` 5,15,465

TOTAL

(12) WORKING CAPITAL REQUIREMENT IN EACH YEAR


(ie for different levels of operation) rounded to next 00's
Working Capital Additional Working
Requirement
Capital Reqt.
(Rs.)
(Rs.)

Year

Capacity in %ge

70

Rs. 5,15,500

75

Rs. 5,48,500

` 33,000

80

Rs. 5,82,000

` 33,500

85

Rs. 6,15,900

` 33,900

90

Rs. 6,50,300

` 34,400

90

Rs. 6,61,100

` 10,800

95

Rs. 6,96,500

` 35,400

13. REPAYMENT SHEDULE OF BANK LOAN


Amount
Sl
No

Rate of interest (%)


14.25
Repayme
Balance Interest
Principal
nt

` 16,42,500

Year

Year1

1642500

328500 1314000

234056

Year2

1314000

328500

985500

187245

Year3

985500

328500

657000

140434

Year4

657000

328500

328500

93623

Year5

328500

328500

46811

14. DEPRECIATION UNDER WRITTEN DOWN VALUE METHOD


Year

Machinery

Furniture

Building

Total

Cost

Depn

Cost

Depn

Cost

Depn

Cost

Depn

984200

98420

14500

2900

300000

15000

1298700 116320

885780

88578

11600

2320

285000

14250

1182380 105148

797202

79720

9280

1856

270750

13538

1077232

95114

717482

71748

7424

1485

257213

12861

982118

86094

645734

64573

5939

1188

244352

12218

896025

77979

581160

58116

4751

950

232134

11607

818046

70673

523044

52304

3801

760

220528

11026

747373

64091

Volume of Sales
at 100% (in Nos)

Volume of Sales
at 70% (in Nos)

Average Rate(in
Rs)

Value in Rs. at
70%

Value in Rs. in
third year

15. SALES REVENUE AT DIFFERENT LEVELS OF OPERATION

Hollow Blocks 4" Sales

116560

81592

` 17.5

` 14,27,860

` 16,31,840

Solid Blocks 4" Sales

174839 122387 ` 18.5

` 22,64,165

` 25,87,617

Solid Blocks 6" Sales

174839 122387 ` 26.5

` 32,43,263

` 37,06,587

Paver Tiles I

81000

56700

` 45.5

` 25,79,850

` 29,48,400

Paver Tiles I

42000

29400

` 36.5

` 10,73,100

` 12,26,400

466238

326367

` 1,05,88,239

` 1,21,00,844

Sl No

Description of Revenue

Total

16. BREAK EVEN ANALYSIS (3rd Yr.)


A.

Variable cost

Direct Raw materials


Direct Labour

` 82,82,777
` 17,59,590

Direct Expenses

` 2,40,000
` 1,02,82,367

Total
B.

80 % Cap.

Fixed & semi-variable cost

Consumable Stores & Indirect Material


Indirect Labour

` 1,98,450

Indirect Expenses

` 1,38,000

Financial expense

` 1,40,434

Total

` 4,82,284

Selling price (S.P)


Variable cost (V.C)
Difference (Contr.)

Break even point =

BEP=

` 5,400

` 1,21,00,844
` 1,02,82,367
` 18,18,477
Fixed & semi variable cost X capacity X 100
Difference in S.P and V.C X 100

21.22 %

17. COST OF PRODUCTION & PROFITABILITY ESTIMATE


Sl
no

Operating Year

Particulars

No of working days
No of shifts
Production capacity
in No
Capacity
utilisation(%)
Actual production
l Sales in Lakhs
II Cost of production
Raw materials&
consumables
Power& fuel

1
300
1

2
300
1

3
300
1

4
300
1

5
300
1

466238

466238

466238

466238

466238

70
75
80
326367
349679
372990
105.882 113.445 121.008
(all values in Lakh Rupees)

85
396302
128.571

90
419614
136.134

72.5283
1.080

77.709
1.157

82.889
1.234

88.070
1.311

93.251
1.389

Repair& maintenance
0.300
Salaries& wages
17.760
Insurance
0.336
Depreciation
1.163
Sub total
93.168
III Selling &Admistration Expense
Telephone charges
0.144
Transporting
0.600
Sub total
0.744
lV Financial Expense

0.321
18.648
0.336
1.051
99.223

0.343
19.580
0.336
0.951
105.334

0.364
20.559
0.336
0.861
111.502

0.386
21.587
0.336
0.780
117.728

0.144
0.600
0.744

0.144
0.600
0.744

0.144
0.600
0.744

0.144
0.600
0.744

Interest on bank loan


Sub total
V Total (II+III+IV)
VI Operating profit
Pre-expense written
VIII off
IX Taxation
X Net profit
XI With drawals
XII Net cash accruals

2.341
2.341
96.252
9.630

1.872
1.872
101.839
11.606

1.404
1.404
107.483
13.526

0.936
0.936
113.182
15.389

0.468
0.468
118.940
17.194

0.022
1.409
8.200
0.820
7.380

0.022
2.002
9.583
0.958
8.624

0.022
2.578
10.927
1.093
9.834

0.022
3.137
12.231
1.223
11.008

0.022
3.678
13.494
1.349
12.145

Xlll Cumulative Surplus

7.380

16.004

25.838

36.846

48.991

18. CASH FLOW STATEMENT


Sl
no

Particulars

A Source of funds

constru
ction
period

(Rs. In Lakhs)

Operating Year
1

(all values in Lakh Rupees)

1 Share capital
1.825
2 Profit before taxation
with interest added back

0.000

0.000

0.000

0.000

0.000

11.971

13.478

14.930

16.325

17.662

1.163

1.051

0.951

0.861

0.780

0.022

0.022

0.022

0.022

0.022

13.16

14.55

15.90

17.21

18.46

0.022

0.022

0.022

0.022

0.022

3 Increase in Current Assets

5.155

0.330

0.335

0.339

0.344

4 Decreases in term loan

3.285

3.285

3.285

3.285

3.285

5 Interest on loan

2.341

1.872

1.404

0.936

0.468

6 Income tax

1.409

2.002

2.578

3.137

3.678

7 Withdrawals

0.820

0.958

1.093

1.223

1.349

13.095

13.031

8.469

8.716

8.942

9.146

Surplus during the year 5.155

0.124

6.082

7.187

8.266

9.317

Cumulative surplus

5.279

11.362

18.549

26.815

36.132

3 Depreciation
4 Long term loan

16.425

5 Pre-expense written off


Total

18.25

B Application of funds
1 Capital Expenditure
2 Pre expenses to be
written off

Total

12.987
0.108

5.155

19. PROJECTED BALANCE SHEET


(Rs. In Lakhs)

Sl
Particulars
no LIABILITIES & CAPITAL

Operating Year
1

1 Share capital

1.825

1.825

1.825

1.825

1.825

2 Reserves and surplus

7.380 16.004 25.838 36.846 48.991

3 Long term loans


Total
ASSETS

13.140 9.855 6.570 3.285 0.000


22.345 27.684 34.233 41.956 50.816

1 Net Fixed Assets

11.824 10.772

8.960

8.180

5.820

6.159

6.503

2 Current Assets

5.155

3 Cash and Bank Balance

5.279 11.362 18.549 26.815 36.132

4 Pre Expense Written Off

0.086

Total

5.485

9.821

0.065

0.043

0.022

0.000

22.345 27.684 34.233 41.956 50.816

20. DEBT SERVICE COVERAGE RATIO


(Rs. In Lakhs)

Sl no
1
2
3
4
5
6
7
8
9
10

Particulars

1
Net profit
8.200
Depreciation
1.163
Interest on loan
2.341
Pre expense written off
0.022
Total
11.725
Repayment of term loan
3.285
Interest on loan
2.341
Total
5.626
Debt Service Coverage Ratio
2.084
Average DSCR

Operating Year
2
3
4
5
9.583 10.927 12.231 13.494
1.051 0.951 0.861 0.780
1.872 1.404 0.936 0.468
0.022 0.022 0.022 0.022
12.528 13.304 14.050 14.764
3.285 3.285 3.285 3.285
1.872 1.404 0.936 0.468
5.157 4.689 4.221 3.753
2.429 2.837 3.328 3.934
2.92

CONCLUSION:
On examining the technical aspects like availability of raw materials, availability of
skills and opportunity of market, it can be stated that the project is technically feasible. The
income generated is enough for the repayment of loan and for the better prospects of the
unit. In addition, 25% subsidy under the PMEGP scheme is also available to the project.
Promoter