Detailed Project Report
Granite Tile Cutting and Polishing Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹21.11 L
- Term loan from bank
- ₹18.99 L
- Promoter’s contribution
- ₹2.11 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.15 L
- Average DSCR
- -0.90
- 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
Saw small granite blocks into slabs, cut them into 6-inch to 2-foot tiles and polish them for floors and walls.
| Main product or service | Granite Tile Cutting and Polishing Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Builders and civil contractors
- Tile and stone dealers
- Commercial complex projects
- Stone and tile markets
- Direct supply to builders
- Export through merchant exporters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Automatic circular sawing machines (cutting depth 375 mm) (× 3) | 1 | 10,50,000 | 10,50,000 |
| Diamond segmented circular saw, 1,000 mm, 25 HP main motor | 1 | 4,50,000 | 4,50,000 |
| Double-blade edge cutting machine | 1 | 1,50,000 | 1,50,000 |
| Heavy-duty polishing machine (manual) | 1 | 2,00,000 | 2,00,000 |
| Polishing heads, accessories and testing equipment (× 1 lot) | 1 | 1,60,000 | 1,60,000 |
| Total | 20,10,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Granite Tiles. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Granite blocks of 1–2 cubic feet — from quarry owners in Karnataka, Maharashtra, Andhra Pradesh and Rajasthan
- Diamond saw segments and polishing abrasives — consumables
- Water — for cutting and polishing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 20.10 |
| Contingency | 1.01 |
| Total fixed capital | 21.11 |
| Working capital margin | 0.00 |
| Total project cost | 21.11 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.11 | 10.0 |
| Term loan from bank | 18.99 | 90.0 |
| Total | 21.11 | 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 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 | 0.42 |
| Insurance | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Total cost of operations | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 | 3.41 |
| Operating profit (EBITDA) | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 | -3.41 |
| Depreciation | 3.17 | 2.69 | 2.29 | 1.94 | 1.65 | 1.40 | 1.19 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.06 | 1.78 | 1.46 | 1.14 | 0.82 | 0.50 | 0.17 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.63 | -7.88 | -7.15 | -6.49 | -5.88 | -5.31 | -4.78 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.63 | -7.88 | -7.15 | -6.49 | -5.88 | -5.31 | -4.78 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.63 | -7.88 | -7.15 | -6.49 | -5.88 | -5.31 | -4.78 |
| Depreciation | 3.17 | 2.69 | 2.29 | 1.94 | 1.65 | 1.40 | 1.19 |
| Cash accruals (PAT + depreciation) | -5.46 | -5.19 | -4.87 | -4.55 | -4.22 | -3.90 | -3.58 |
| Term loan repaid | 1.46 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 | 2.92 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.92 | -8.11 | -7.79 | -7.47 | -7.15 | -6.83 | -6.50 |
| Cash and bank | -6.92 | -15.04 | -22.83 | -30.29 | -37.44 | -44.27 | -50.77 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 | 2.11 |
| Reserves and surplus | -8.63 | -16.51 | -23.66 | -30.15 | -36.03 | -41.34 | -46.11 |
| Term loan outstanding | 17.53 | 14.61 | 11.69 | 8.77 | 5.84 | 2.92 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 11.01 | 0.21 | -9.86 | -19.28 | -28.08 | -36.31 | -44.00 |
| Net fixed assets | 17.94 | 15.25 | 12.96 | 11.02 | 9.36 | 7.96 | 6.77 |
| 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 | -6.92 | -15.04 | -22.83 | -30.29 | -37.44 | -44.27 | -50.77 |
| Total assets | 11.01 | 0.21 | -9.86 | -19.28 | -28.08 | -36.31 | -44.00 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.97 | -0.72 | -0.78 | -0.84 | -0.91 | -1.00 | -1.10 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.90 |
|---|---|
| Lowest DSCR | -1.10 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.17 | 2.69 | 2.29 | 1.94 | 1.65 | 1.40 | 1.19 |
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 | 18.99 | 2.06 | 1.46 | 17.53 |
| 2 | 17.53 | 1.78 | 2.92 | 14.61 |
| 3 | 14.61 | 1.46 | 2.92 | 11.69 |
| 4 | 11.69 | 1.14 | 2.92 | 8.77 |
| 5 | 8.77 | 0.82 | 2.92 | 5.84 |
| 6 | 5.84 | 0.50 | 2.92 | 2.92 |
| 7 | 2.92 | 0.17 | 2.92 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- State Pollution Control Board consent (stone cutting and slurry)
- Factory licence
- Safety rules under the Factories Act for revolving machinery and dust
18 Government schemes that may apply
- Stand-Up India
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- SIDBI Stand-Up Mitra project profile — Granite Tiles — https://www.standupmitra.in/Default/ViewFile/?id=1521212270938_Granite%20Tiles.docx&path=ProjectProfile
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.