Detailed Project Report
Stone Crusher (Aggregates)
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹15.96 L
- Term loan from bank
- ₹14.36 L
- Promoter’s contribution
- ₹1.60 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-6.11 L
- Average DSCR
- -1.15
- 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
Crush stone boulders into graded aggregate (gitti) for roads, bridges and buildings.
| Main product or service | Stone Crusher (Aggregates) |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Road and highway contractors
- Building contractors and builders
- Ready-mix concrete plants
- Precast makers (RCC pipes, poles, slabs)
- Direct sale at the crusher
- Transporters and material suppliers
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Jaw crusher 400 × 225 mm, 25 HP | 1 | 5,20,000 | 5,20,000 |
| Jaw crusher 350 × 150 mm, 25 HP | 1 | 4,50,000 | 4,50,000 |
| Rotary screen for 35 mm and smaller sizes | 1 | 3,00,000 | 3,00,000 |
| Belt conveyor with 15 HP motor | 1 | 1,00,000 | 1,00,000 |
| Cyclonic dust collector (pollution control) | 1 | 1,50,000 | 1,50,000 |
| Total | 15,20,000 |
Pre-filled from: SIDBI Stand-Up Mitra project profile — Stone Crusher; World Customs Organization – HS Nomenclature 2022, Chapter 25. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Granite or hard limestone boulders — about 15,000 cu ft a day; from your own quarry lease or a lease holder
- Granite-industry waste — usable as feed where available
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 15.20 |
| Contingency | 0.76 |
| Total fixed capital | 15.96 |
| Working capital margin | 0.00 |
| Total project cost | 15.96 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 1.60 | 10.0 |
| Term loan from bank | 14.36 | 90.0 |
| Total | 15.96 | 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 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 | 0.32 |
| Insurance | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Total cost of operations | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 |
| Operating profit (EBITDA) | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 | -3.28 |
| Depreciation | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.55 | 1.35 | 1.10 | 0.86 | 0.62 | 0.37 | 0.13 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -7.23 | -6.66 | -6.11 | -5.61 | -5.15 | -4.72 | -4.31 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -7.23 | -6.66 | -6.11 | -5.61 | -5.15 | -4.72 | -4.31 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -7.23 | -6.66 | -6.11 | -5.61 | -5.15 | -4.72 | -4.31 |
| Depreciation | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 |
| Cash accruals (PAT + depreciation) | -4.83 | -4.63 | -4.38 | -4.14 | -3.90 | -3.65 | -3.41 |
| Term loan repaid | 1.10 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -5.94 | -6.84 | -6.59 | -6.35 | -6.11 | -5.86 | -5.62 |
| Cash and bank | -5.94 | -12.77 | -19.37 | -25.72 | -31.82 | -37.69 | -43.31 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 1.60 | 1.60 | 1.60 | 1.60 | 1.60 | 1.60 | 1.60 |
| Reserves and surplus | -7.23 | -13.89 | -20.00 | -25.61 | -30.76 | -35.47 | -39.79 |
| Term loan outstanding | 13.26 | 11.05 | 8.84 | 6.63 | 4.42 | 2.21 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 7.63 | -1.24 | -9.57 | -17.39 | -24.74 | -31.67 | -38.19 |
| Net fixed assets | 13.57 | 11.53 | 9.80 | 8.33 | 7.08 | 6.02 | 5.12 |
| 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 | -5.94 | -12.77 | -19.37 | -25.72 | -31.82 | -37.69 | -43.31 |
| Total assets | 7.63 | -1.24 | -9.57 | -17.39 | -24.74 | -31.67 | -38.19 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.23 | -0.92 | -0.99 | -1.07 | -1.16 | -1.27 | -1.40 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -1.15 |
|---|---|
| Lowest DSCR | -1.40 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 2.39 | 2.03 | 1.73 | 1.47 | 1.25 | 1.06 | 0.90 |
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 | 14.36 | 1.55 | 1.10 | 13.26 |
| 2 | 13.26 | 1.35 | 2.21 | 11.05 |
| 3 | 11.05 | 1.10 | 2.21 | 8.84 |
| 4 | 8.84 | 0.86 | 2.21 | 6.63 |
| 5 | 6.63 | 0.62 | 2.21 | 4.42 |
| 6 | 4.42 | 0.37 | 2.21 | 2.21 |
| 7 | 2.21 | 0.13 | 2.21 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST
- Quarry lease, or buying from a lease holder with mineral transit passes
- State Pollution Control Board consent — stone crushers must follow siting rules
- Factory licence
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 — Stone Crusher — https://www.standupmitra.in/Default/ViewFile/?id=1520964764323_Stone%20Crusher.docx&path=ProjectProfile
- 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.