Detailed Project Report
Plaster of Paris Manufacturing
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹18.67 L
- Term loan from bank
- ₹12.13 L
- Promoter’s contribution
- ₹1.87 L
- Subsidy
- ₹4.67 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.30 L
- Average DSCR
- -1.39
- 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
Calcine gypsum in a rotary drum and grind it into plaster of Paris for builders, ceramic units and statue makers.
| Main product or service | Plaster of Paris Manufacturing |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Building and interior contractors
- Ceramic units (moulds and models)
- Toy, statue and chalk makers; ceiling-board makers
- Hospitals and dental labs (orthopaedic plaster)
- Hardware and building-material dealers
- Direct supply to factories and contractors
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Rotary cylindrical drum calciner, 2 MT (fabricated), with ½ MT/hr disc pulveriser and 7 HP motor, erection 10%, office equipment (KVIC small, total) | 1 | 1,68,000 | 1,68,000 |
| Attrition disc pulveriser ½ MT/hr with 7 HP motor and accessories | 1 | 3,60,000 | 3,60,000 |
| Rotary drum calciner 2.5 m × 2 m, 4 MT a charge, on a fuel-fired brick oven with chimney | 1 | 5,00,000 | 5,00,000 |
| Burners and other equipment | 1 | 1,50,000 | 1,50,000 |
| Big drum calciner and 3 MT/hr disc pulveriser with 10 HP motor (KVIC B-type, total) | 1 | 6,00,000 | 6,00,000 |
| Total | 17,78,000 |
Pre-filled from: KVIC Project Profile — Plaster of Paris (PMEGP); PMEGP sample project report — Plaster of Paris (prepared by Udyami/Samadhan). Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Gypsum (natural, marine, dried or phospho-gypsum) — Samadhan: 1,200 MT a year at ₹2,250 a MT; KVIC small: raw material ₹5.10 lakh a year
- Fuel: light diesel oil, firewood or coal — for the calciner
- Polythene-lined gunny bags — airtight packing
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 17.78 |
| Contingency | 0.89 |
| Total fixed capital | 18.67 |
| Working capital margin | 0.00 |
| Total project cost | 18.67 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.87 | 10.0 |
| Subsidy | 4.67 | 25.0 |
| Term loan from bank | 12.13 | 65.0 |
| Total | 18.67 | 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 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 |
| Insurance | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 | 0.09 |
| Total cost of operations | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 | 3.35 |
| Operating profit (EBITDA) | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 | -3.35 |
| Depreciation | 2.80 | 2.38 | 2.02 | 1.72 | 1.46 | 1.24 | 1.06 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.31 | 1.14 | 0.93 | 0.73 | 0.52 | 0.32 | 0.11 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.46 | -6.87 | -6.30 | -5.79 | -5.33 | -4.91 | -4.51 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.46 | -6.87 | -6.30 | -5.79 | -5.33 | -4.91 | -4.51 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.46 | -6.87 | -6.30 | -5.79 | -5.33 | -4.91 | -4.51 |
| Depreciation | 2.80 | 2.38 | 2.02 | 1.72 | 1.46 | 1.24 | 1.06 |
| Cash accruals (PAT + depreciation) | -4.66 | -4.48 | -4.28 | -4.07 | -3.87 | -3.66 | -3.46 |
| Term loan repaid | 0.93 | 1.87 | 1.87 | 1.87 | 1.87 | 1.87 | 1.87 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.59 | -6.35 | -6.15 | -5.94 | -5.74 | -5.53 | -5.32 |
| Cash and bank | -5.59 | -11.95 | -18.09 | -24.03 | -29.77 | -35.30 | -40.62 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 6.53 | 6.53 | 6.53 | 6.53 | 6.53 | 6.53 | 6.53 |
| Reserves and surplus | -7.46 | -14.33 | -20.63 | -26.42 | -31.75 | -36.66 | -41.17 |
| Term loan outstanding | 11.20 | 9.33 | 7.47 | 5.60 | 3.73 | 1.87 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.28 | 1.54 | -6.63 | -14.29 | -21.48 | -28.26 | -34.64 |
| Net fixed assets | 15.87 | 13.49 | 11.47 | 9.75 | 8.28 | 7.04 | 5.98 |
| 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 | -5.59 | -11.95 | -18.09 | -24.03 | -29.77 | -35.30 | -40.62 |
| Total assets | 10.28 | 1.54 | -6.63 | -14.29 | -21.48 | -28.26 | -34.64 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.49 | -1.11 | -1.20 | -1.29 | -1.40 | -1.53 | -1.69 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.39 |
|---|---|
| Lowest DSCR | -1.69 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.80 | 2.38 | 2.02 | 1.72 | 1.46 | 1.24 | 1.06 |
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 | 12.13 | 1.31 | 0.93 | 11.20 |
| 2 | 11.20 | 1.14 | 1.87 | 9.33 |
| 3 | 9.33 | 0.93 | 1.87 | 7.47 |
| 4 | 7.47 | 0.73 | 1.87 | 5.60 |
| 5 | 5.60 | 0.52 | 1.87 | 3.73 |
| 6 | 3.73 | 0.32 | 1.87 | 1.87 |
| 7 | 1.87 | 0.11 | 1.87 | 0.00 |
17 Licences and registrations
- Udyam
- GST
- State Pollution Control Board consent (calcining and dust)
18 Government schemes that may apply
- Prime Minister's Employment Generation Programme (PMEGP)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Mukhyamantri Yuva Udyami Vikas Abhiyan (CM-YUVA)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- KVIC Project Profile — Plaster of Paris (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/PLASTER_OF_PARIS_%28_MINERAL_BASED_INDUSTRY_%29.pdf
- PMEGP sample project report — Plaster of Paris (prepared by Udyami/Samadhan) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/Plaster_of_Paris_%28_Samadhan_Projects_%29.pdf
- KVIC Project Profile — Plaster of Paris (B type) (PMEGP) — https://pmegp.msme.gov.in/Home/DownloadDocument?fileName=Documents/ProjectSampleReport/PLASTER_OF_PARIS_%28_B_type%29_%28_MINERAL_BASED_INDUSTRY_%29.pdf
- World Customs Organization – HS Nomenclature 2022, Chapter 25 — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0525_2022e.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.