Detailed Project Report
Interlocking Bricks and Blocks
—
Prepared on: 27 October 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹11.34 L
- Term loan from bank
- ₹7.37 L
- Promoter’s contribution
- ₹1.13 L
- Subsidy
- ₹2.84 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-4.96 L
- Average DSCR
- -2.16
- 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-concrete interlocking bricks and paver blocks that lock together without mortar.
| Main product or service | Interlocking Bricks and Blocks |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Builders and contractors
- Municipal and road works (footpaths, bus stops)
- Housing societies, offices and commercial buildings
- Direct site supply
- Building-material dealers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Hydraulically operated concrete block-making machine (× 3) | 1 | 8,00,000 | 8,00,000 |
| Concrete mixer | 1 | 90,000 | 90,000 |
| Water pump | 1 | 40,000 | 40,000 |
| Colour mixer | 1 | 1,00,000 | 1,00,000 |
| Other machines and equipment (× 1 lot) | 1 | 50,000 | 50,000 |
| Total | 10,80,000 |
Pre-filled from: PMEGP sample project report — Interlocking bricks (prepared by Udyami/Samadhan); DGFT – ITC(HS) 2022 Schedule (Notification 54 dated 9 Feb 2022). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Portland cement — 170 t a year at ₹6,500 a tonne
- Sand — 95 t a year at ₹4,000 a tonne
- Stone chips (jelly) — 60 t a year at ₹1,200 a tonne
- Stone dust — 45 t a year at ₹1,000 a tonne; full-year raw material ₹16.82 L incl. ₹80,000 consumables
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 10.80 |
| Contingency | 0.54 |
| Total fixed capital | 11.34 |
| Working capital margin | 0.00 |
| Total project cost | 11.34 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.13 | 10.0 |
| Subsidy | 2.84 | 25.0 |
| Term loan from bank | 7.37 | 65.0 |
| Total | 11.34 | 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 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 | 0.23 |
| Insurance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total cost of operations | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 | 3.16 |
| Operating profit (EBITDA) | -3.16 | -3.16 | -3.16 | -3.16 | -3.16 | -3.16 | -3.16 |
| Depreciation | 1.70 | 1.45 | 1.23 | 1.04 | 0.89 | 0.75 | 0.64 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.80 | 0.69 | 0.57 | 0.44 | 0.32 | 0.19 | 0.07 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -5.66 | -5.30 | -4.96 | -4.65 | -4.37 | -4.11 | -3.87 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -5.66 | -5.30 | -4.96 | -4.65 | -4.37 | -4.11 | -3.87 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -5.66 | -5.30 | -4.96 | -4.65 | -4.37 | -4.11 | -3.87 |
| Depreciation | 1.70 | 1.45 | 1.23 | 1.04 | 0.89 | 0.75 | 0.64 |
| Cash accruals (PAT + depreciation) | -3.96 | -3.85 | -3.73 | -3.61 | -3.48 | -3.36 | -3.23 |
| Term loan repaid | 0.57 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -4.53 | -4.99 | -4.86 | -4.74 | -4.61 | -4.49 | -4.37 |
| Cash and bank | -4.53 | -9.52 | -14.38 | -19.12 | -23.73 | -28.22 | -32.59 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 3.97 | 3.97 | 3.97 | 3.97 | 3.97 | 3.97 | 3.97 |
| Reserves and surplus | -5.66 | -10.96 | -15.92 | -20.57 | -24.94 | -29.05 | -32.92 |
| Term loan outstanding | 6.80 | 5.67 | 4.54 | 3.40 | 2.27 | 1.13 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 5.11 | -1.32 | -7.42 | -13.20 | -18.70 | -23.95 | -28.95 |
| Net fixed assets | 9.64 | 8.19 | 6.96 | 5.92 | 5.03 | 4.28 | 3.64 |
| 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 | -4.53 | -9.52 | -14.38 | -19.12 | -23.73 | -28.22 | -32.59 |
| Total assets | 5.11 | -1.32 | -7.42 | -13.20 | -18.70 | -23.95 | -28.95 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -2.32 | -1.73 | -1.86 | -2.01 | -2.18 | -2.39 | -2.63 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -2.16 |
|---|---|
| Lowest DSCR | -2.63 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 1.70 | 1.45 | 1.23 | 1.04 | 0.89 | 0.75 | 0.64 |
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 | 7.37 | 0.80 | 0.57 | 6.80 |
| 2 | 6.80 | 0.69 | 1.13 | 5.67 |
| 3 | 5.67 | 0.57 | 1.13 | 4.54 |
| 4 | 4.54 | 0.44 | 1.13 | 3.40 |
| 5 | 3.40 | 0.32 | 1.13 | 2.27 |
| 6 | 2.27 | 0.19 | 1.13 | 1.13 |
| 7 | 1.13 | 0.07 | 1.13 | 0.00 |
17 Licences and registrations
- GST registration
- Udyam registration
- Trademark for your brand name (optional)
- Consent from the State Pollution Control Board
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- PMEGP sample project report — Interlocking bricks (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Interlocking_bricks_%28_Samadhan_Projects_%29.pdf
- DGFT – ITC(HS) 2022 Schedule (Notification 54 dated 9 Feb 2022) — https://content.dgft.gov.in/Website/dgftprod/7d5fd1eb-ad39-4c99-b760-014223657469/Eng-Notification%2054%20dated%209%20Feb%202022%20ITC(HS)%202022%20_with%20Annexures.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.