Detailed Project Report
Fire Clay Refractory Bricks and Blocks
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹23.36 L
- Term loan from bank
- ₹21.03 L
- Promoter’s contribution
- ₹2.34 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.61 L
- Average DSCR
- -0.83
- 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 and fire fire-clay refractory bricks and blocks for furnaces in steel, cement, glass and sugar plants.
| Main product or service | Fire Clay Refractory Bricks and Blocks |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Iron and steel plants and foundries
- Cement, glass and ceramic factories
- Sugar mills and boiler users
- Petrochemical and non-ferrous metal plants
- Direct supply against tenders and purchase orders
- Refractory contractors who reline furnaces
- Dealers in industrial supplies
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Friction screw press, 150 tonnes, 20 HP | 1 | 5,00,000 | 5,00,000 |
| Oil-fired kiln, 45–50 cubic metres, with chimney, oil tank and 4–6 burners | 1 | 10,00,000 | 10,00,000 |
| Muller mixer, 6 ft pan, 10 HP | 1 | 75,000 | 75,000 |
| Double-shaft U-mixer, 2 tonnes per shift, 10 HP | 1 | 75,000 | 75,000 |
| Pneumatic rammers (× 4) | 1 | 1,00,000 | 1,00,000 |
| Vibrating screen, 3 HP | 1 | 25,000 | 25,000 |
| Testing equipment (CCS machine, RUL machine, muffle furnace, oven, sieves) (× 1 lot) | 1 | 4,50,000 | 4,50,000 |
| Total | 22,25,000 |
Pre-filled from: DC-MSME project profile — Fire Clay Bricks and Blocks; DGFT — ITC(HS) classification of export and import items. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fire clays — 150 tonnes a month at ₹750 a tonne
- High-alumina grog — 60 tonnes a month at ₹1,500 a tonne
- Kyanite or sillimanite — 40 tonnes a month at ₹6,000 a tonne
- Furnace oil or LDO — 20 kL a month
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 22.25 |
| Contingency | 1.11 |
| Total fixed capital | 23.36 |
| Working capital margin | 0.00 |
| Total project cost | 23.36 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.34 | 10.0 |
| Term loan from bank | 21.03 | 90.0 |
| Total | 23.36 | 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 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 | 0.47 |
| Insurance | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 |
| Total cost of operations | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 | 3.46 |
| Operating profit (EBITDA) | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 | -3.46 |
| Depreciation | 3.50 | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.28 | 1.97 | 1.62 | 1.26 | 0.90 | 0.55 | 0.19 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -9.24 | -8.41 | -7.61 | -6.88 | -6.20 | -5.57 | -4.98 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -9.24 | -8.41 | -7.61 | -6.88 | -6.20 | -5.57 | -4.98 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -9.24 | -8.41 | -7.61 | -6.88 | -6.20 | -5.57 | -4.98 |
| Depreciation | 3.50 | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
| Cash accruals (PAT + depreciation) | -5.74 | -5.44 | -5.08 | -4.72 | -4.37 | -4.01 | -3.66 |
| Term loan repaid | 1.62 | 3.23 | 3.23 | 3.23 | 3.23 | 3.23 | 3.23 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.36 | -8.67 | -8.31 | -7.96 | -7.60 | -7.25 | -6.89 |
| Cash and bank | -7.36 | -16.03 | -24.34 | -32.30 | -39.91 | -47.15 | -54.04 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.34 | 2.34 | 2.34 | 2.34 | 2.34 | 2.34 | 2.34 |
| Reserves and surplus | -9.24 | -17.66 | -25.27 | -32.15 | -38.35 | -43.91 | -48.89 |
| Term loan outstanding | 19.41 | 16.17 | 12.94 | 9.70 | 6.47 | 3.23 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 12.50 | 0.85 | -10.00 | -20.11 | -29.54 | -38.34 | -46.55 |
| Net fixed assets | 19.86 | 16.88 | 14.35 | 12.20 | 10.37 | 8.81 | 7.49 |
| 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 | -7.36 | -16.03 | -24.34 | -32.30 | -39.91 | -47.15 | -54.04 |
| Total assets | 12.50 | 0.85 | -10.00 | -20.11 | -29.54 | -38.34 | -46.55 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.89 | -0.67 | -0.71 | -0.77 | -0.84 | -0.92 | -1.01 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.83 |
|---|---|
| Lowest DSCR | -1.01 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.50 | 2.98 | 2.53 | 2.15 | 1.83 | 1.55 | 1.32 |
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 | 21.03 | 2.28 | 1.62 | 19.41 |
| 2 | 19.41 | 1.97 | 3.23 | 16.17 |
| 3 | 16.17 | 1.62 | 3.23 | 12.94 |
| 4 | 12.94 | 1.26 | 3.23 | 9.70 |
| 5 | 9.70 | 0.90 | 3.23 | 6.47 |
| 6 | 6.47 | 0.55 | 3.23 | 3.23 |
| 7 | 3.23 | 0.19 | 3.23 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- State Pollution Control Board consent (kiln and dust)
- Factory licence
- BIS standards for fire clay refractories as buyers specify
18 Government schemes that may apply
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- DC-MSME project profile — Fire Clay Bricks and Blocks — https://www.dcmsme.gov.in/publications/pmryprof/glass/ch10.pdf
- 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.