Detailed Project Report
Cement Mosaic (Terrazzo) Flooring Tiles
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.86 L
- Term loan from bank
- ₹8.36 L
- Promoter’s contribution
- ₹1.29 L
- Subsidy
- ₹3.22 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.24 L
- Average DSCR
- -1.93
- Break-even (% of capacity used)
- —
02 Promoter and unit
| Promoter name | — |
|---|---|
| Business / firm name | — |
| Legal form | Proprietorship |
| Address of the unit | — |
| Applicant category | General · Rural |
03 The project
Press cement, marble chips and colour into terrazzo floor tiles, then cure, grind and polish them.
| Main product or service | Cement Mosaic (Terrazzo) Flooring Tiles |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Builders and civil contractors
- House owners renovating floors
- Hospitals, offices and commercial buildings
- Tile and building-material dealers
- Building-material dealers
- Direct supply to builders
- Government building works through contractors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Hydraulic press, 150 kg per sq cm, with pressure gauge (× 3) | 1 | 3,00,000 | 3,00,000 |
| Hydraulic double-piston pump with 5 HP motor, feeds 4–5 presses | 1 | 1,00,000 | 1,00,000 |
| Levelling (grinding) machine, 4 tiles at a time, 5 HP | 1 | 1,50,000 | 1,50,000 |
| Colour mixing muller, 3 HP | 1 | 50,000 | 50,000 |
| Semi-polishing machine, 2 HP | 1 | 25,000 | 25,000 |
| Plain and chequered tile moulds, 3 sizes (× 10 sets) | 1 | 50,000 | 50,000 |
| Plant and machinery (Stand-Up Mitra list) (× 1 lot) | 1 | 5,50,000 | 5,50,000 |
| Total | 12,25,000 |
Pre-filled from: DC-MSME project profile — Cement Mosaic Flooring Tiles; SIDBI Stand-Up Mitra project profile — Cement Mosaic Flooring Tiles. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Grey Portland cement — 30 tonnes a month at ₹3,000 a tonne (DC-MSME)
- White cement — 29 tonnes a month at ₹6,000 a tonne (DC-MSME)
- Marble and stone chips, sand — 24 tonnes of chips and 80 tonnes of sand a month (DC-MSME)
- Mineral colours (oxides) — not more than 10% of the cement, says the profile
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.25 |
| Contingency | 0.61 |
| Total fixed capital | 12.86 |
| Working capital margin | 0.00 |
| Total project cost | 12.86 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.29 | 10.0 |
| Subsidy | 3.22 | 25.0 |
| Term loan from bank | 8.36 | 65.0 |
| Total | 12.86 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
09 Key assumptions
| Selling price | ₹0 per units |
|---|---|
| Raw material & packing cost | ₹0 per units |
| Capacity used each year | 60% · 70% · 80% · 80% · 80% · 80% · 80% |
| Term loan interest rate (% a year) | 11% · 84 months (Moratorium 6) |
| Working capital method | Turnover method (RBI) · Working capital interest (% a year) 11% |
| Income tax rate | 25% |
| Yearly price and cost rise | 0% |
10 Production and sales
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capacity used | 60% | 70% | 80% | 80% | 80% | 80% | 80% |
| Production (units) | 6,000 | 7,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 |
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
11 Projected profitability
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw material and packing | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power and fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Salaries and wages | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 |
| Rent | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Administration | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling and distribution | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Repairs and maintenance | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 | 0.26 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 | 3.20 |
| Operating profit (EBITDA) | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 | -3.20 |
| Depreciation | 1.93 | 1.64 | 1.39 | 1.18 | 1.01 | 0.86 | 0.73 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.90 | 0.78 | 0.64 | 0.50 | 0.36 | 0.22 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -6.04 | -5.63 | -5.24 | -4.89 | -4.57 | -4.28 | -4.01 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.04 | -5.63 | -5.24 | -4.89 | -4.57 | -4.28 | -4.01 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.04 | -5.63 | -5.24 | -4.89 | -4.57 | -4.28 | -4.01 |
| Depreciation | 1.93 | 1.64 | 1.39 | 1.18 | 1.01 | 0.86 | 0.73 |
| Cash accruals (PAT + depreciation) | -4.11 | -3.99 | -3.84 | -3.70 | -3.56 | -3.42 | -3.28 |
| Term loan repaid | 0.64 | 1.29 | 1.29 | 1.29 | 1.29 | 1.29 | 1.29 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.75 | -5.27 | -5.13 | -4.99 | -4.85 | -4.71 | -4.56 |
| Cash and bank | -4.75 | -10.02 | -15.15 | -20.14 | -24.99 | -29.69 | -34.26 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.50 | 4.50 | 4.50 | 4.50 | 4.50 | 4.50 | 4.50 |
| Reserves and surplus | -6.04 | -11.66 | -16.90 | -21.79 | -26.36 | -30.63 | -34.64 |
| Term loan outstanding | 7.72 | 6.43 | 5.15 | 3.86 | 2.57 | 1.29 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.18 | -0.73 | -7.25 | -13.43 | -19.28 | -24.84 | -30.14 |
| Net fixed assets | 10.93 | 9.29 | 7.90 | 6.71 | 5.71 | 4.85 | 4.12 |
| Preliminary expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current assets (stock and debtors) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and bank | -4.75 | -10.02 | -15.15 | -20.14 | -24.99 | -29.69 | -34.26 |
| Total assets | 6.18 | -0.73 | -7.25 | -13.43 | -19.28 | -24.84 | -30.14 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.07 | -1.55 | -1.66 | -1.79 | -1.95 | -2.13 | -2.35 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.93 |
|---|---|
| Lowest DSCR | -2.35 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.93 | 1.64 | 1.39 | 1.18 | 1.01 | 0.86 | 0.73 |
Written-down value method at Income-tax Rules block rates (building 10%, plant & machinery 15%, furniture 10%, computers 40%). Change them if your CA uses other rates.
16 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 8.36 | 0.90 | 0.64 | 7.72 |
| 2 | 7.72 | 0.78 | 1.29 | 6.43 |
| 3 | 6.43 | 0.64 | 1.29 | 5.15 |
| 4 | 5.15 | 0.50 | 1.29 | 3.86 |
| 5 | 3.86 | 0.36 | 1.29 | 2.57 |
| 6 | 2.57 | 0.22 | 1.29 | 1.29 |
| 7 | 1.29 | 0.08 | 1.29 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- State Pollution Control Board consent (cement dust)
- Trade licence from the local body
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Cement Mosaic Flooring Tiles — https://www.dcmsme.gov.in/publications/pmryprof/glass/ch5.pdf
- SIDBI Stand-Up Mitra project profile — Cement Mosaic Flooring Tiles — https://www.standupmitra.in/Default/ViewFile/?id=1521211054055_Cement%20Mosaic%20Tiles.docx&path=ProjectProfile
- DGFT — ITC(HS) classification of export and import items — https://www.dgft.gov.in/CP/?opt=itchs-import-export
This report is a projection from the figures entered by the promoter. It is not a bank appraisal or a guarantee of a loan or subsidy. Check every figure with current quotations and your chartered accountant before submitting it.