Detailed Project Report
Cow Dung Logs and Briquettes
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.60 L
- Term loan from bank
- ₹8.19 L
- Promoter’s contribution
- ₹1.26 L
- Subsidy
- ₹3.15 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.19 L
- Average DSCR
- -1.96
- 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 cow dung mixed with crop residue into logs and briquettes that replace firewood in crematoriums, kilns and kitchens.
| Main product or service | Cow Dung Logs and Briquettes |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Crematoriums
- Brick kilns and small boilers
- Tandoor restaurants and households
- Eco-tourism facilities
- Bulk supply agreements
- Tie-ups with dairy cooperatives
- Local fairs and government renewable energy programmes
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Cow dung briquette press (hydraulic, 500 kg/hr) | 1 | 6,00,000 | 6,00,000 |
| Grinder / pulveriser (heavy-duty, 10 HP) | 1 | 2,50,000 | 2,50,000 |
| Mixer (500 kg batch) | 1 | 1,50,000 | 1,50,000 |
| Dryer / sun-drying trays (stainless steel, stackable) | 1 | 50,000 | 50,000 |
| Packaging machine (semi-automatic bag sealing) | 1 | 1,50,000 | 1,50,000 |
| Total | 12,00,000 |
Pre-filled from: Uttarakhand DUY project profile — Cow Dung Log and Briquette Unit. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cow dung — from local farmers, dairy farms and households
- Paddy husk, sawdust, wheat straw — agricultural residue mixed in
- Starch or binder and water — to hold the logs together
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.00 |
| Contingency | 0.60 |
| Total fixed capital | 12.60 |
| Working capital margin | 0.00 |
| Total project cost | 12.60 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.26 | 10.0 |
| Subsidy | 3.15 | 25.0 |
| Term loan from bank | 8.19 | 65.0 |
| Total | 12.60 | 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 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 | 0.25 |
| 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 | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.89 | 0.77 | 0.63 | 0.49 | 0.35 | 0.21 | 0.08 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.97 | -5.57 | -5.19 | -4.85 | -4.53 | -4.25 | -3.98 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.97 | -5.57 | -5.19 | -4.85 | -4.53 | -4.25 | -3.98 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.97 | -5.57 | -5.19 | -4.85 | -4.53 | -4.25 | -3.98 |
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
| Cash accruals (PAT + depreciation) | -4.08 | -3.96 | -3.82 | -3.69 | -3.55 | -3.41 | -3.27 |
| Term loan repaid | 0.63 | 1.26 | 1.26 | 1.26 | 1.26 | 1.26 | 1.26 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.71 | -5.22 | -5.08 | -4.95 | -4.81 | -4.67 | -4.53 |
| Cash and bank | -4.71 | -9.93 | -15.02 | -19.96 | -24.77 | -29.44 | -33.97 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.41 | 4.41 | 4.41 | 4.41 | 4.41 | 4.41 | 4.41 |
| Reserves and surplus | -5.97 | -11.54 | -16.73 | -21.58 | -26.11 | -30.36 | -34.34 |
| Term loan outstanding | 7.56 | 6.30 | 5.04 | 3.78 | 2.52 | 1.26 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.00 | -0.83 | -7.28 | -13.39 | -19.18 | -24.69 | -29.93 |
| Net fixed assets | 10.71 | 9.10 | 7.74 | 6.58 | 5.59 | 4.75 | 4.04 |
| 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 | -4.71 | -9.93 | -15.02 | -19.96 | -24.77 | -29.44 | -33.97 |
| Total assets | 6.00 | -0.83 | -7.28 | -13.39 | -19.18 | -24.69 | -29.93 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.11 | -1.58 | -1.69 | -1.82 | -1.98 | -2.17 | -2.39 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.96 |
|---|---|
| Lowest DSCR | -2.39 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.89 | 1.61 | 1.37 | 1.16 | 0.99 | 0.84 | 0.71 |
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 | 8.19 | 0.89 | 0.63 | 7.56 |
| 2 | 7.56 | 0.77 | 1.26 | 6.30 |
| 3 | 6.30 | 0.63 | 1.26 | 5.04 |
| 4 | 5.04 | 0.49 | 1.26 | 3.78 |
| 5 | 3.78 | 0.35 | 1.26 | 2.52 |
| 6 | 2.52 | 0.21 | 1.26 | 1.26 |
| 7 | 1.26 | 0.08 | 1.26 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- Consent from the state pollution control board
- Trade licence from the local body
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- Uttarakhand DUY project profile — Cow Dung Log and Briquette Unit — https://duy-heduk.org/downloads/project-profiles/Cow_Dung_Log_and_Briquette_Unit_in_Uttarakhand.pdf
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.