Detailed Project Report
Gypsum Plaster Board Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹12.71 L
- Term loan from bank
- ₹8.26 L
- Promoter’s contribution
- ₹1.27 L
- Subsidy
- ₹3.18 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-5.21 L
- Average DSCR
- -1.95
- 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
Make gypsum boards for false ceilings and partition walls from calcined gypsum.
| Main product or service | Gypsum Plaster Board Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Interior and false-ceiling contractors
- Builders of homes, offices and shops
- Building-material dealers
- Direct supply to contractors
- Dealers in hardware and building material
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| 45 cm attrition-type disc pulveriser with 7 HP motor | 1 | 3,60,000 | 3,60,000 |
| Rotary drum calciner, 2.5 m long, 2 m dia, with coal-fired roasting oven | 1 | 5,00,000 | 5,00,000 |
| Platform weighing balance, 100 kg | 1 | 25,000 | 25,000 |
| Marble-top casting tables (× 6) | 1 | 1,50,000 | 1,50,000 |
| Moulds, hand tools, slurry-making tank (× 1 lot) | 1 | 1,00,000 | 1,00,000 |
| Testing equipment (× 1 lot) | 1 | 75,000 | 75,000 |
| Total | 12,10,000 |
Pre-filled from: PMEGP sample project report — Gypsum Plaster Board (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Gypsum — 1,200 tonnes a year at full capacity, ₹2,250 a tonne in the report
- Reinforcement (fibre) — ₹5.00 L a year lump sum at full capacity
- Packaging material — ₹15.00 L a year lump sum at full capacity
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 12.10 |
| Contingency | 0.61 |
| Total fixed capital | 12.71 |
| Working capital margin | 0.00 |
| Total project cost | 12.71 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.27 | 10.0 |
| Subsidy | 3.18 | 25.0 |
| Term loan from bank | 8.26 | 65.0 |
| Total | 12.71 | 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 | 1.91 | 1.62 | 1.38 | 1.17 | 0.99 | 0.85 | 0.72 |
| 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 | 0.36 | 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 | -6.00 | -5.59 | -5.21 | -4.86 | -4.55 | -4.26 | -3.99 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -6.00 | -5.59 | -5.21 | -4.86 | -4.55 | -4.26 | -3.99 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -6.00 | -5.59 | -5.21 | -4.86 | -4.55 | -4.26 | -3.99 |
| Depreciation | 1.91 | 1.62 | 1.38 | 1.17 | 0.99 | 0.85 | 0.72 |
| Cash accruals (PAT + depreciation) | -4.09 | -3.97 | -3.83 | -3.69 | -3.55 | -3.41 | -3.27 |
| Term loan repaid | 0.64 | 1.27 | 1.27 | 1.27 | 1.27 | 1.27 | 1.27 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.73 | -5.24 | -5.10 | -4.96 | -4.82 | -4.68 | -4.54 |
| Cash and bank | -4.73 | -9.97 | -15.07 | -20.04 | -24.86 | -29.54 | -34.09 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 |
| Reserves and surplus | -6.00 | -11.59 | -16.80 | -21.66 | -26.21 | -30.47 | -34.46 |
| Term loan outstanding | 7.62 | 6.35 | 5.08 | 3.81 | 2.54 | 1.27 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 6.07 | -0.79 | -7.27 | -13.40 | -19.22 | -24.75 | -30.01 |
| Net fixed assets | 10.80 | 9.18 | 7.80 | 6.63 | 5.64 | 4.79 | 4.07 |
| 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 | -4.73 | -9.97 | -15.07 | -20.04 | -24.86 | -29.54 | -34.09 |
| Total assets | 6.07 | -0.79 | -7.27 | -13.40 | -19.22 | -24.75 | -30.01 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.09 | -1.56 | -1.68 | -1.81 | -1.97 | -2.15 | -2.38 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.95 |
|---|---|
| Lowest DSCR | -2.38 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.91 | 1.62 | 1.38 | 1.17 | 0.99 | 0.85 | 0.72 |
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 | 8.26 | 0.89 | 0.64 | 7.62 |
| 2 | 7.62 | 0.77 | 1.27 | 6.35 |
| 3 | 6.35 | 0.63 | 1.27 | 5.08 |
| 4 | 5.08 | 0.49 | 1.27 | 3.81 |
| 5 | 3.81 | 0.36 | 1.27 | 2.54 |
| 6 | 2.54 | 0.22 | 1.27 | 1.27 |
| 7 | 1.27 | 0.08 | 1.27 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- State pollution board consent (dust from grinding and calcining)
- Factory licence if workers cross the limit
- BIS IS 2095 marking if buyers ask for it
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)
- Stand-Up India
19 Sources
- PMEGP sample project report — Gypsum Plaster Board (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Gypsum_Plaster_Board_%28_Samadhan_Projects_%29.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.