STATEMENT OF COST OF PRODUCTION AND PROFITABILITY

Particulars 2025-26
Gross Sale (Fly Ash Bricks) 131.76
NET SALES(A) 131.76
COST OF PRODUCTION
Raw Material & Consumable 81.43
Power Expense 5.94
Repair & Maintenance 2.29
Wages & Salary 14.86
Factory Expenses 3.10
107.62
COST OF PRODUCTION
Add :Op. Fin. Goods 0.00
Less : Cl. Fin. Goods 12.21
-12.21
TOTAL (B) 95.41

(C)- GROSS PROFIT (A-B) 36.35

G.P Ratio 27.59%

Salary to Staff 10.80
Selling & Administrative Expenses 3.30
Interest on Term Loan 2.34
Interest on Working Capital Loan 1.00
Other expenses 2.00
Depreciation 4.13
TOTAL (D) 23.57

NET PROFIT (C-D) 12.78

LESS : TAXES 1.56

PROFIT AFTER TAX 11.22
Net Profit %age 8.52%
ADD : DEPRECIATION & EXP.W/off 4.13
CASH ACCRUALS 15.35
2026-27 2027-28 2028-29 2029-30 2030-31
162.19 179.93 196.60 211.22 221.13
162.19 179.93 196.60 211.22 221.13

89.58 97.71 105.86 110.75 114.00

6.53 7.13 7.72 7.72 8.32
2.32 2.37 2.44 2.56 2.72
15.55 16.28 17.04 17.85 18.69
3.36 3.51 3.66 3.79 3.88
117.34 127.00 136.72 142.67 147.61

12.21 22.40 19.54 21.17 22.15

22.40 19.54 21.17 22.15 22.80
-10.18 2.85 -1.63 -0.98 -0.65
107.16 129.85 135.09 141.69 146.96

55.03 50.08 61.51 69.53 74.17

33.93% 27.83% 31.29% 32.92% 33.54%

12.96 11.55 18.66 21.46 24.68
8.16 10.86 13.25 14.30 15.01
1.95 1.48 1.01 0.53 0.09
1.00 1.00 1.00 1.00 1.00
2.90 2.70 2.40 2.00 2.60
3.55 3.06 2.64 2.27 1.96
30.52 30.65 38.96 41.56 45.34

24.51 19.43 22.55 27.97 28.83

1.87 1.99 2.39 2.76 2.88

22.64 17.44 20.16 25.21 25.95
13.96% 9.69% 10.25% 11.93% 11.74%
3.55 3.06 2.64 2.27 1.96
26.19 20.50 22.80 27.48 27.91
PROJECTED BALANCE SHEET STATEMENT
Particulars Const 2025-26 2026-27 2027-28 2028-29 2029-30
SOURCES OF FUND
Opening Capital 8.8 28.18 14.13 16.57 20.54
Addition in Capital 8.8 0 0 0 0 0
Add:- Profits 0 12.78 24.51 19.43 22.55 27.97
Less: - Drawings 0 6.00 4.00 9.00 7.00 10.00
Closing Capital 8.8 28.18 14.13 16.57 20.54 22.32
Term Loan From Bank 21.5 19.35 15.05 10.75 6.45 2.15
Working Capital Loan - 8 8 8 8 8
Sundry Creditors 1.28 5.20 0.55 0.61 1.00 1.15
Other Current liabilities & Provisions 0.2 1.2 1.32 1.45 1.6 1.76
TOTAL : 31.78 61.93 39.05 37.38 37.59 35.38

APPLICATION OF FUND
Fixed Assets
Gross Block 30.48 30.48 30.48 30.48 30.48 30.48
Depreciation - 4.13 7.69 10.75 13.38 15.66
Net Block 30.48 26.35 22.8 19.74 17.1 14.82
Current Assets
Sundry Debtors 7.34
Inventory - 12.21 22.40 19.54 21.17 22.15
Cash and Bank 0.8 1.42 1.04 1.17 1.6 0.87
Other Current Assets 0.5 1.7 2.9 4.6 5.4 6.7
TOTAL : 31.78 42.63 41.55 40.42 41.24 40.03
- - - - - -
 2030-31

22.32
0
28.83
16.26
22.69
0
8
0.88
1.93
33.5
-

30.48
17.62
12.86

22.80
1
7.8
39.31
-
 PROJECTED FUND FLOW STATEMENT
Particulars Const 2025-26 2026-27 2027-28 2028-29
A. SOURCES OF FUND - - -
Capital 8.80
Unsecured Loan - -
Term Loan from Bank 21.50 - - - -
Working Capital Loan - 8.00 - - -
Net Profit - 12.78 24.51 19.43 22.55
Depreciation & Exp. W/off - 4.13 3.55 3.06 2.64
Increase in Sundry Crediotrs 1.28 5.20 0.55 0.61 1.00
B. Increase Other Current libilities & Prov 0.20 1.00 0.12 0.13 0.15
TOTAL (A) 31.78 31.11 28.73 23.23 26.34
APPLICATION OF FUND
Capital Expenditure 30.48 0.00 - - -
Repayment of Term Loan 0.00 2.15 4.30 4.30 4.30
Increase in Finished Goods 0.00 12.21 10.18 -2.85 1.63
Increase in Sundry Debtors 0.00 7.34 9.70 11.00 13.00
Increase in Other Current Assets 0.50 1.20 1.20 1.70 0.80
Drawings 0.00 6.00 4.00 9.00 7.00
TOTAL (B) 30.98 28.90 29.38 23.15 26.73
Opening Balance 0.00 0.80 3.01 2.36 2.44
Add/Less Surplus 0.80 2.21 -0.65 0.08 -0.39
Closing Balance 0.80 3.01 2.36 2.44 2.05
2029-30 2030-31
- -

- -
- -
27.97 28.83
2.27 1.96
1.15 0.88
0.16 0.18
31.55 31.85

- -
4.30 2.15
0.98 0.65
12.70 12.00
1.30 1.10
10.00 16.26
29.28 32.16
2.05 4.32
2.27 -0.31
4.32 4.01
CALCLUATI
ON OF
D.S.C.R.

2 2 2
0 0 0
2 2 2
Particulars 2026-27 2028-29 2030-31
5- 7- 9-
2 2 3
6 8 0

CASH
6.35 7.04 7.01 8.21 9.3 9.46
ACCRUALS

ADD :
INTEREST
2.34 1.95 1.48 1.01 0.53 0.09
ON TERM
LOAN

Total

LESS :
REPAYMEN 8.69 8.99 8.49 9.22 9.83 9.55
T

INTEREST
ON TERM 2.34 1.95 1.48 1.01 0.53 0.09
LOAN

INSTALMEN
T OF TERM 2.15 4.3 4.3 4.3 4.3 2.15
LOAN

D.S.C.R. 4.49 6.25 5.78 5.31 4.83 2.24

1.94 1.44 1.47 1.74 2.03 4.27
AVERAGE
1.9
D.S.C.R.

REPAYMENT SCHEDULE
OF TERM LOAN Intt. Rate 11.00%

Year Particulars Amount Addition Total Interest Repayment Cl Balance

Constructio Opening
n Balance - - - - -
Ist Quarter
Iind Quarter - - - - - -
IIIrd Quarter - 21.5 21.5 0.59 - 21.5

Ivth Quarter 21.5 - 21.5 0.59 - 21.5

1.18 -
Opening
2025-26
Balance 21.5 - 21.5 0.59 - 21.5
Ist Quarter
Iind Quarter 21.5 - 21.5 0.59 - 21.5
IIIrd Quarter 21.5 - 21.5 0.59 1.08 20.43

Ivth Quarter 20.43 20.43 0.56 1.08 19.35

2.34 2.15
Opening
2026-27
Balance 19.35 - 19.35 0.53 1.08 18.28
 19.35 - 19.35 0.53 1.08 18.28
Ist Quarter
Iind Quarter 18.28 - 18.28 0.5 1.08 17.2
IIIrd Quarter 17.2 - 17.2 0.47 1.08 16.13

Ivth Quarter 16.13 16.13 0.44 1.08 15.05

1.95 4.3
Opening
2027-28
Balance 15.05 - 15.05 0.41 1.08 13.98
Ist Quarter
Iind Quarter 13.98 - 13.98 0.38 1.08 12.9
IIIrd Quarter 12.9 - 12.9 0.35 1.08 11.83

Ivth Quarter 11.83 11.83 0.33 1.08 10.75

1.48 4.3
Opening
2028-29
Balance 10.75 - 10.75 0.3 1.08 9.68
Ist Quarter
Iind Quarter 9.68 - 9.68 0.27 1.08 8.6
IIIrd Quarter 8.6 - 8.6 0.24 1.08 7.53

Ivth Quarter 7.53 7.53 0.21 1.08 6.45

1.01 4.3
Opening
2029-30
Balance 6.45 - 6.45 0.18 1.08 5.38
Ist Quarter
Iind Quarter 5.38 - 5.38 0.15 1.08 4.3
IIIrd Quarter 4.3 - 4.3 0.12 1.08 3.23

Ivth Quarter 3.23 3.23 0.09 1.08 2.15

0.53 4.3
Opening
2030-31
Balance 2.15 - 2.15 0.06 1.08 1.08
Ist Quarter
Iind Quarter 1.08 - 1.08 0.03 1.08 0
IIIrd Quarter 0.00 - 0 0 0

Ivth Quarter 0.00 0 0 0

0.09 2.15
Door To Door
72 Months
Tenure
Construction cum Moratorium Period 12 Months

Repayment Period 60 Months

CONSUM
PTION
OF
POWER
& FUEL 50 KVA
POWER

Power
Requirement
Working Day 300

Working 12
Hours

Total Power
990,000.00
Cost
Add :
Minimum 198,000.00
Charges
20% 1,188,000.00

Total
consumption
for Power & 11.88
Fuel (In
Lacs)

Y
e
% Value
a
r

2
0
2
50% 5.94
5
-
2
6

2
0
2
55% 6.53
6
-
2
7

2
0
2
60% 7.13
7
-
2
8

65% 7.72
Y

2
0
2
65% 7.72
8
-
2
9

2
0
3
70% 8.32
0
-
3
1
BREAK UP
OF
SALARY
(ADMINIST
RATIVE
STAFF)

Particulars Salary No of Total

Per Month Employees Salary

Manager
(Administrati 20,000.00 1 20,000.00
on)

Accounts &
15,000.00 2 30,000.00
Clerical Staff

Marketing
40,000.00
Staff
Total Salary
90,000.00
Per Month 10,000.00 4

90,000.00
Annual
Salary (Rs in 10.8
Lacs)

2
0
2
5 10.8
-
2
6

2
0
2
6 12.96
-
2
7

2
0
2
7 15.55
-
2
8

2
0
2
8 18.66
-
2
9

2
0
2
9 21.46
-
3
0
 2
0
3
0 24.68
-
3
1

BREAK UP
OF
LABOUR &
WAGES
(WORKERS
)

Particulars Wages No of Total

Per Month Labours Salary

-
Skilled
10,000.00 6 60,000.00
Worker
Unskilled
8,000.00 6 48,000.00
Worker
Casual
7,500.00
Labour

Total Wages
115,500.00
Per Month
5,000.00 3
Annual
Salary (Rs in
Lacs)
13.86

13.86

2
0
2
6 14.55
-
2
7

2
0
2
7 15.28
-
2
8

2
0
2
8 16.04
-
2
9
 2
0
2
9 16.85
-
3
0

2
0
3
0 17.69
-
3
1

2
0
3
1 18.57
-
3
2

SCHEDULE OF DEPRECIATION
Particulars Land Building Plant
Furniture Total
Building 10% 15.00% 10.00%
Addition Owned
8.00 20.80
0.50 29.30
Intt. Capitalised -
0.32 0.84
0.02 1.18
Less : Depreciation - - - - -
-8.32 21.64 0.52 30.48
- - - - -
-0.83 3.25 0.05 4.13
-7.49 18.39 0.47 25.88
- - - - -
-0.75 2.76 0.05 3.55
-6.74 15.63 0.42 22.38
- - - - -
-6.74 15.63 0.42 22.38
-0.67 2.35 0.04 3.06
-6.07 13.29 0.38 19.36
- - - - -
-6.07 13.29 0.38 19.36
-0.61 1.99 0.04 2.64
-5.46 11.3 0.34 16.76
- - - - -
-5.46 11.3 0.34 16.76
-0.55 1.69 0.03 2.27
-4.91 9.6 0.31 14.52
- - - - -
-4.91 9.6 0.31 14.52
-0.49 1.44 0.03 1.96
-4.42 8.16 0.28 12.58
- - - - -
-4.42 8.16 0.28 12.58
-0.44 1.22 0.03 1.69
3.98 6.94 0.25 10.92
WDV at end of Year
Additions During The Year
Less : Depreciation
WDV at end of Year

Additions During The Year

Less : Depreciation
WDV at end of Year
Additions During The Year
Less : Depreciation
WDV at end of Year
Additions During The Year
Less : Depreciation
WDV at end of Year
Additions During The Year
Less : Depreciation
WDV at end of Year
Additions During The Year
Less : Depreciation
WDV at end of Year

Less : Depreciation

WDV at end of Year

Less : Depreciation
WDV at end of Year - 3.98 6.94 0.25 10.92
CALCLUATI
ON OF
D.S.C.R.

2 2 2
0 0 0
2 2 2
Particulars 2026-27 2028-29 2030-31
5- 7- 9-
2 2 3
6 8 0

CASH
6.35 7.04 7.01 8.21 9.3 9.46
ACCRUALS

ADD :
INTEREST
2.34 1.95 1.48 1.01 0.53 0.09
ON TERM
LOAN

Total

LESS :
REPAYMEN 8.69 8.99 8.49 9.22 9.83 9.55
T

INTEREST
ON TERM 2.34 1.95 1.48 1.01 0.53 0.09
LOAN

INSTALMEN
T OF TERM 2.15 4.3 4.3 4.3 4.3 2.15
LOAN

D.S.C.R. 4.49 6.25 5.78 5.31 4.83 2.24

1.94 1.44 1.47 1.74 2.03 4.27
AVERAGE
1.9
D.S.C.R.