PROJECT REPORT

ON

CASH CREDIT LOAN

FOR

BRICKS MANUFACTURING INDUSTRIES

M/s A B BRICK FIELD

RAJKHOWA PATHER VILLAGE
PO KETETONG
SUB DIVISON : MARGHERITA
DISTRICT-TINSUKIA
ASSAM
PIN NO: 786181

Promoter(s)
Sri. AMAL BORAH
PROJECT REPORT ON BRICKS MANUFACTURING
PROJECT REPORT AT A GLANCE
NAME & ADDRESS OF UNIT : M/s. A B BRICK FIELD
ADDRESS : RAJKHOWA PATHER VILLAGE
P.O. KETETONG
SUB-DIVISION: MARGHERITA
DIST-TINSUKIA
PIN NO. 786181
ASSAM
INDIA
DETAILS OF UNIT :
Phone : 9435138701

Constitutation : Proprietorship

PAN : AJDPB7937K

Total project cost : ₹ 1,01,02,710.00

Fixed Capital : ₹ 40,16,910.00

Working Capital : ₹ 60,85,800.00
₹ 1,01,02,710.00

Promoter(s) Contribution
01. AMAL BORAH
FINANCE BY BANK
02. Central Bank of India
Request for CC Loan
:
₹ 51,02,710.00
₹ 50,00,000.00
₹ 1,01,02,710.00

LAND : LEASE DAG NO: 154, P.P. No-29

Name & address of promoter(s)
Name : Sri. AMAL BORAH
Father's Name : Late. MUNIN BORAH
Date of Birth : 04/12/1976
Gender : Male
Nationality : Indian
Residental Address : No-1 Lazum Near Civil Hospital
P.O. & P.S. Margherita
Sub-Division- Margherita
District-Tinsukia
Assam- Pin No.786181

PAN NUMBER AJDPB7937K

M/s A B BRICK FIELD PAN : AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

TIME SCHEDULE
OF
BRICKS MANFACTURING INDUSTRY CONSTRUCTION
AND
COMMERCIAL PRODUCTION

01 The setting up of manufacturing Industry has been completed 90% and remaining 10% is
work in progress and till the end of the September 2021, the whole manufacturing industry
will be fully completed

02 Raw Material Purchase: The Purchase of Raw Materials will be by cash/Cheque after
sanction of Cash/ Credit Limit from Bank. The Raw Materials will be purchased from
various Location i.e. Margherita, Ledo, Jagun, Digboi , Tinsukia with W.E.F. OCT 2021.

03 The Production Trial Period will begin in the Month of NOVEMBER 2021 and Commercial
Production will start from the month of DECEMBER 2021.

04 The Finished Products will be sold from Dec 2021 and will be provided to State and Central
Government for construction of building and development of infrastructure, construction of
pavements, dams, tanks, under water works, canal lining and irrigation work , thermal power
stations in all the states of Assam, Arunachala Pradesh and local sales will be done in the
following locations i.e. Margherita , Ledo, Jagun, Digboi , Tinsukia, Lekhpani, Bordumsa,
01. INTRODUCTION
The fundamentals of brick manufacturing have not changed over time. However, technological advancements have
made contemporary brick plants substantially more efficient and have improved the overall quality of the products. A
more complete knowledge of raw materials and their properties, better control of firing, improved kiln designs and more
advanced mechanization have all contributed to advancing the brick industry. Other Technical Notes in this series
address the classification and selection of brick considering the use, exposure and required durability of the finished
brickwork

02. PRODUCT & ITS APPLICATION:

Brick is made of clay or shale formed, dried and fired into a durable ceramic product. There are three ways to form the
shape and size of a brick: extruded (stiff mud), molded (soft mud) and dry-pressed. The majority of brick are made by
the extrusion method. Brick achieves its color through the minerals in the fired clay or through coatings that are applied
before or after the firing process. This provides a durable color that never fades or diminishes. Brick shrink during the
manufacturing process as vitrification occurs. Brick will vary in size due to the manufacturing process. These variations
are addressed by ASTM standards. The method used to form a brick has a major impact on its texture. Sand-finished
surfaces are typical with molded brick. A variety of textures can be achieved with extruded brick. Brick manufacturers
address sustainability by locating manufacturing facilities near clay sources to reduce transportation, by recycling of
process waste, by reclaiming land where mining has occurred, and by taking measures to reduce plant emissions. Most
brick are used within 500 miles of a brick manufacturing facility.

03. INDUSTRY LOOK OUT AND TRENDS

The global brick manufacturing market is gaining from the booming construction sector worldwide. Rapid urbanization
leading to the demand for new housing units in developing countries is stoking demand for bricks. Apart from this,
foreign direct investments in manufacturing and construction sectors in several countries of Asia Pacific have led to
significant expansion of the brick manufacturing market in recent years. The emergence of eco-friendly building
materials has been significant factor acting in favour of this market predominantly in developed regions. Countries in
India are increasingly shifting towards sustainable construction with the introduction of building materials. Eco-friendly
building materials such as autoclaved aerated concrete (AAC) are obtained from non-toxic ingredients and industrial
waste that do not leave fumes, unlike synthetic building materials.
04. INDIAN SCENARIO
Indian Brick Kiln industry is the second largest producer in the world, as per the 2015, estimates production has been
increasing annually from 5-10 percentages due to rapid expansion of the urbanization and real estate sector. India
estimated to have more than 150000 registered and unregistered brick kilns; producing more than 250 billion bricks.
The main cost components of these industries are labour, coal, land, mud, rent and electricity; since it is the largest
consumer of coal after the power and thermal sector, it is consuming around 25 million tons every year. Indian brick
kilns expanded their capacity of production from 150 billion in 2015 to 200 billion in 2020, almost 150 percentages in
the total world production. It consumes 350 billion tons of clay; employing 10 million people, which is twice to the
China’s brick kiln but ten times lower than the China’s employee production capacity

05.TECHNOLOGY
This proposed unit use manual bricks making technique which includes preparation of clay, molding, drying and
burning to produce bricks of different sizes according to thedemand.

06. LOCATION
Processing unit can be set-up in any majorcity such as Assam, Tinsukia District,Rajkhowa Pather Village,
P.O.Margherita , Sub-Division- Margherita, where good quality of clay or mud, water and trained or semi trained
labours are easily available

07. BRICKS SIZE

The unit would initially produce a brick size of 6” X 3”, which is commonly used in construction. But this kiln can also
produce other brick sizes like 9” X 6” along with roof and floor bricks of different sizes according to the need and
demands.
08. PRODUCTION PROCESS FLOW
09. DEMAND AND SUPPLY SCENARIO
The construction sector is an important part of the Indian economy with the contribution of 10% in the GDP and is registering an
annual growth of 9%. Clay fired bricks are the backbone of this sector. The Indian brick industry is the second largest producer
of bricks in the world . India is estimated to produce more than 14000 crores of bricks annually, mainly by adopting age -old
manual traditional processes. The brick sector consumes more than 24 million tons of coals annual along with huge quantity of
biomass fuels. The per annum O2 emissions from Indian brick industry are estimated to be 42 million tons. Due to large scale
construction activities in major towns and cities, a number of brick plants have been set up on the outskirts of these cities. The
Asia’s overall production has increased from almost 77 percentages to 86.67 percentage of total production of world.

10. POTENTIAL TARGET CUSTOMERS/MARKETS

01. Contractors of Construction Industry

02. Government's Construction Projects

03. Building materails supplier

04. Individuals of rural & urban area

11. RAW MATERIAL REQUIREMENTS

Clay is one of the most abundant natural mineral materials on earth. For brick manufacturing, clay must possess some
specific properties and characteristics. Such clays must have plasticity, which permits them to be shaped or molded
when mixed with water; they must have sufficient wet and air-dried strength to maintain their shape after forming. Also,
when subjected to appropriate temperatures, the clay particles must fuse together. Types of Clay Clays occur in three
principal forms, all of which have similar chemical compositions but different physical characteristics. Surface Clays.
Surface clays may be the up thrusts of older deposits or of more recent sedimentary formations. As the name implies,
they are found near the surface of the earth. Shales Clay: shale’s clay is clays that have been subjected to high pressures
until they have nearly hardened into slate. Fire Clays: Fire clays are usually mined at deeper levels than other clays and
have refractory qualities. Surface and fire clays have a different physical structure from shale’s but are similar in
chemical composition. All three types of clay are composed of silica and alumina with varying amounts of metallic
oxides. Metallic oxides act as fluxes promoting fusion of the particles at lower temperatures. Metallic oxides
(particularly those of iron, magnesium and calcium) influence the color of the fired brick. The manufacturer minimizes
variations in chemical composition and physical properties by mixing clays from different sources and different
locations in the pit. Chemical composition varies within the pit, and the differences are compensated for by varying
manufacturing processes. As a result, brick from the same manufacturer will have slightly different properties in
subsequent production runs. Further, brick from different manufacturers that have the same appearance may differ in
other properties.
12. MANUFACTURING PROCESS
There are four different operations are involved in the process of manufacturing of bricks:

01 Preparation of clay

02 Molding

03 Drying

04 Burning
13. PREPARATION OF CLAY FOR BRICK MANUFACTURING:
Preparation of clay for bricks manufacturing is done in six steps: Unsoiling of claywe need pure clay for the preparation
of bricks. The top layer of soil may contains impurities, so the clay in top layer of soil about 200mm depth is thrown
away.This is called unsoiling. Digging After the removal of top layer, the clay is dug out from the ground and spread on
the plain ground. Cleaning In this stage, the clay is cleaned of stones, vegetable matter etc. if large quantity of
particulate matter is present, and then the clay is washed and screened. The lumps of clay are converted into powder
with earth crushing rollers. Weathering the cleaned clay is exposed to atmosphere for softening. The period of
weathering may be 3 to 4 weeks or a full rainy season. Generally,

the clay is dug out just before the rainy season for larger projects. Blending if we want to add any ingredient to the clay,
it is to be added in this stage by making the clay loose and spread the ingredient over it. Then take small portion of clay
into the hands and tuning it up and down in vertical direction. This process is called blending of clay. Tempering In this
stage, water is added to clay and pressed or mixed. The pressing will be done by cattle or with feet of men for small
scale projects, pug mill is used as grinder for large scale projects. So, the clay obtains the plastic nature and now it is
suitable for molding.Preparation of clay for bricks manufacturing is done in six steps: Unsoiling of clay we need pure
clay for the preparation of bricks. The top layer of soil may contains impurities, so the clay in top layer of soil about
200mm depth is thrown away. This is called unsoiling. Digging After the removal of top layer, the clay is dug out from
the ground and spread on the plain ground. Cleaning In this stage, the clay is cleaned of stones, vegetable matter etc. if
large quantity of particulate matter is present, and then the clay is washed and screened. The lumps of clay are
converted into powder with earth crushing rollers. Weathering the cleaned clay is exposed to atmosphere for softening.
The period of weathering may be 3 to 4 weeks or a full rainy season. Generally, the clay is dug out just before the rainy
season for larger projects. Blending if we want to add any ingredient to the clay, it is to be added in this stage by making
the clay loose and spread the ingredient over it. Then take small portion of clay into the hands and tuning it up and down
in vertical direction. This process is called blending of clay. Tempering In this stage, water is added to clay and pressed
or mixed. The pressing will be done by cattle or with feet of men for small scale projects, pug mill is used as grinder for
large scale projects. So, the clay obtains the plastic nature and now it is suitable for molding.

Molding of clay for brick manufacturingIn the molding process, prepared clay is mold into brick shape (generally
rectangular). This process can be done in two ways according to scale of project. Hand molding (for small scale)
14. DRYING OF RAW BRICKS
After molding process the bricks contain some amount of moisture in it. So, drying is to be done otherwise they may
cracked while burning. The drying of raw bricks is done by natural process. The bricks are laid in stacks. A stack
consists 8 to 10 stairs. The bricks in these stacks should be arranged in such a way that circulation of air in between the
bricks is free. The period of drying may be 3 to 10 days. It also depends upon the weather conditions. The drying yards
are also prepared on higher level than the normal ground for the prevention of bricks from rain water. In Some situations
artificial drying is adopted under special dryers or hot PROCESS.

15. BURNING OF BRICKS

In the process of burning, the dried bricks are burned either in clamps (small scale) up to certain degree temperature. In
this stage, the bricks will gain hardness and strength so it is important stage in manufacturing of bricks. The temperature
required for burning is about 1100oC. If they burnt beyond this limit they will be brittle and easy to break. If they burnt
under this limit, they will not gain full strength and there is a chance to absorb moisture from the atmosphere. Hence
burning should be done properly to meet the requirements of good brick

16. MANPOWER REQUIREMENT:

The enterprise requires 35 employees as detailed below:

Salary Rs. (Per

Designation No.
Month)

Business Unit Manager 1 15,000.00

Cleark 1 9,000.00

Watchman 1 7,000.00

Skilled Workers 4 10,000.00

Unskilled workers 28 5,000.00

17. PROJECT HYPOTHESIS (ASSUMPTION)

(i) Efficiency. It is assumed that the unit will run on one shift a day for in a month300 days in a year. 75 percent efficiency of
machinery and manpower is considered.

(ii) To reach the full plant capacity, it requires 1 Months after trial production

(iii) Labour Wages: . The salary and wages for staff and labour has been taken into consideration on the basis of prevailing
market rates.

(iv) Reserve money: Promotor is expected to bring in 51% of the total capital investment.

(v) Interest rate at 9% is considered in the project profile for both recurring and nonrecurring investment.

(vi) The costs of land, construction charges, machinery and equipment, raw materials, and consumables, other
contingent expenses etc. mentioned in the scheme are based on the prices, prevailing at the time of project
preparation. Therefore, these are subject to essential changes from time to time based on the local conditions.

18. IMPLEMENTATION SCHEDULE:

The project can be implemented in 8 months’ time as detailed below:

TIME SCHEDULE

Time Required (in

Sr. No. Activity
months)
Acquisition of premises 2.00
01
Construction (if applicable) 1.00
02
Procurement & installation of Plant & Machinery 1.00
03

04 Arrangement of Finance 3.00

05 Recruitment of required manpower 1.00

06 Total time required (some activities shall run concurrently) 8.00

19. Yield (per year)

Quantity 24,00,000.00

Cost Rs 2,40,00,000.00

20. POWER NEEDED

The enterprise requires 3 KW Power

21. COST OF PROJECT:

The project shall cost Rs. ₹ 1,01,02,710.00 as detailed below

MONETARY ASPECTS

A. Fixed Capital
(i) Land and Building

Civil Works
Construction
Description Estimated Area Cost/Sq.ft Total Cost (Rs)
Land -Lease ( DAG NO. 154 & P.P.NO: 29 ( 07-
Bigha, 1- Katha, 18 Luesa) (1
Bigha=1337.8050706528 Square Meter (sq mt))

10000.09 Square M - 1,20,000.00

Bricks Kiln Construction ( With Chimney) 32,45,360.00

Storage area 350 Sq ft 345.00 1,20,750.00

Office and staff facilities 400 Sq ft. 600.00 2,40,000.00

Total 37,26,110.00
(ii) Machinery and Equipments

Sr. No Description Qty Nos. Rate Rs. Cost Rs.

01 Molds 100 600.00 60,000.00

02 Iron Bucket 100 370.00 37,000.00

03 Shovels 100 480.00 48,000.00

04 Pump sets,Tube well, water Storage Tank 1 35,000.00 35,000.00

Total 1,80,000.00

(iii)Other Fixed Assets

Sr. No Description Qty Nos. Rate Rs. Cost Rs.

01 Table 2 4,500.00 9,000.00

02 Chairs 6 900.00 5,400.00

03 Sitting Benches 2 2,200.00 4,400.00

04 Electrical Fan 2 2,500.00 5,000.00

Total 23,800.00
(iv) Pre-Operative Expenses (per year)

SL. No Description Cost Rs.

01 Project report cost, non-refundable deposits, etc. 3,000.00

02 Preliminary & Pre-operative Expenses 4,000.00

03 Security Deposit 75,000.00

04 Licience & Registration Fees 5,000.00

Total 87,000.00

(iv) Total Fixed Capital (i+ii+iii+iv): 40,16,910.00

(B) Working Capital (Per Month)

(i) Perso (i) Personnel (per month)

Designation No. Salary Rs. Total Rs.

Business Unit Manager 1 15,000.00 15,000.00

Cleark 1 9,000.00 9,000.00

Watchman 1 7,000.00 7,000.00

Technical. Skilled and Semi or Unskilled personnel

Skilled Workers 4 10,000.00 40,000.00

Unskilled workers 28 5,000.00 1,40,000.00

Sub Total 2,11,000.00

Perquisites @15% of the above 31,650.00

Total cost of Salaries and wages 2,42,650.00

(ii) Raw Materials (per month)

Specific Imp/Ind. Qty. Rate (Rs.) Cost (Rs.)

Raw Materials & Other direct
inputs,Mud Ind. 300 Tonnes 11,40,000.00

Total 11,40,000.00

(iii) Utilities (per month)

Specific Qty. Unit Rate (Rs.) Cost (Rs.)

Power & Fuel 120 KWH 12 1,25,000.00

Total 1,25,000.00

(iv) Other Contingent Expenses (per month)

Specific Cost Rs.

Postage and Stationery 400.00

Telephone & Internet 600.00

Consumable stores 400.00

Insurance 3,000.00

Repairs and maintenance 400.00

Transport Charges 6,000.00

Advertisement and Publicity 500.00

Sales Expenses 2,500.00

Total 13,800.00
C. Total Capital Investment

(i) Total Fixed Capital 40,16,910.00

(ii) Total working Capital (for 4 Months) 60,85,800.00

Total 1,01,02,710.00

FINANCIAL ANALYSIS

(1) Cost of Production (per year)

Description Cost (Rs.)

Total recurring cost 1,82,57,400.00

Depreciation 2,15,685.00

Bank Finance interest & charges @9% on (CC Laon Rs. 50.00 Lakhs) 4,50,000.00

Bank CGST-MSME Charges @ 3.5% on (CC Laon Rs. 50.00 Lakhs) 1,75,000.00

Total 1,90,98,085.00

(2) Sales Turnover (per year)

Item Qnty Unit Rate (Rs.) Cost (Rs.)

Bricks 24,00,000.00 Nos 10.00 2,40,00,000.00

Total 2,40,00,000.00
M/s A B BRICK FIELD PAN : AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
COST OF THE PROJECT:
Amount
SL N Particulars Amount In Rs In Lakhs
01 For Plant & Machinery ₹ 1,80,000.00 1.80
02 For Other Fixet Assets ₹ 23,800.00 0.24
03 For Land and Building ₹ 37,26,110.00 37.26
04 For Working Capital ₹ 60,85,800.00 60.86
05 For Pre-Operative Expenses ₹ 87,000.00 0.87

Total ₹ 1,01,02,710.00 101.03

MEANS OF FINANCE
The Total cost of the project ₹ 1,01,02,710/- as above is proposed to be financed as under:-
Amount In
SL N Particulars Amount In Rs. Lac
01 PROMOTOR Contribution :
01. AMAL BORAH 51,02,710.00 51.03
2 02. Request for CC Loan arranged by Bank
CENTRAL BANK OF INDIA 50,00,000.00 50.00
1,01,02,710.00
101.03
₹ In lakhs
SCHEDULE OF DEPRECIATION: OF TERM LOAN ASSETS
1st Year 2nd Year 3rd Year 4th Year 5th Year

Depreciation 2.16 2.04 1.91 1.79 1.68

Written Down Value 37.14 35.10 33.19 31.40 29.72
SCHEDULE OF WORKING DAYS
No. of days per month 25
No. of days per year (November, December, January, February) 120
Amoun Rs in
Goods Sales/ Receipts Lakhs
(INCOME)
1st Year 2nd Year 3rd Year 4th Year 5th Year
Capacity Utilization 60% 70% 80% 90% 100%
240 144.00 168.00 192.00 216.00 240.00
Bricks Sales
144.00 168.00 192.00 216.00 240.00
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

DEPRECEIATION AS PER PROJECT REPORT

Description Dep@ Amount In Rs Amount In Lakhs
Machinery and Equipments 15% ₹ 1,80,000.00 1.80
Other Fixed Assets 10% ₹ 23,800.00 0.24
Factory Building/Shed 5% ₹ 37,26,110.00 37.26
₹ 39,29,910.00
₹ In lakhs
SCHEDULE OF DEPRECIATION: MACHINERY & EQUIPMENTS
1st Year 2nd Year 3rd Year 4th Year 5th Year

Depreciation @15% 0.27 0.23 0.20 0.17 0.14

Written Down Value 1.53 1.30 1.11 0.94 0.80

SCHEDULE OF DEPRECIATION:OTHER FIXED ASSETS

1st Year 2nd Year 3rd Year 4th Year 5th Year

Depreciation @10% 0.02 0.04 0.03 0.03 0.02

Written Down Value 0.21 0.17 0.14 0.11 0.09

SCHEDULE OF DEPRECIATION: FACTORY BUILDING/SHED

1st Year 2nd Year 3rd Year 4th Year 5th Year

Depreciation @5% 1.86 1.77 1.68 1.60 1.52

Written Down Value 35.40 33.63 31.95 30.35 28.83

TOTAL DEPRECEITAION AS PER PROJECT REPORT

1st Year 2nd Year 3rd Year 4th Year 5th Year

Depreciation 2.16 2.04 1.91 1.79 1.68

Written Down Value 37.14 35.10 33.19 31.40 29.72
Total Fixed Assets Value 39.30 37.14 35.10 33.19 31.40
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

₹ In lakhs
PURCHASES

60% 70% 80% 90% 100%

Increase /Decrease every Year
SL N Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
Raw Materails Purchase & Incuding Taxes 144.00 144.00 144.00 144.00 144.00

1140000 136.80 136.80 136.80 136.80 136.80

Yearly Purchases 82.08 95.76 109.44 123.12 136.80

EXPENSES ₹ In lakhs

Increase /Decrease every Year

SL N Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year

01 Depreciation 2.16 2.04 1.91 1.79 1.68

02 Selling & Admin Expenses 3% 1.66 1.71 1.76 1.81 1.86

03 Salaries & Wages 20% 17.47 20.96 25.16 30.19 36.23

Power & Fuel Expenses

04 10% 9.00 9.90 10.89 11.98 13.18
(Electricity)
Bank Finance, Interest &
05 4.50 4.50 4.50 4.50 4.50
Charges

06 Bank CGST-MSME-Charges 1.75 1.75 1.75 1.75 1.75

Yearly Expense 36.53 40.86 45.97 52.02 59.20

M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

PROJECTED BALANCE SHEET ₹ In lakhs

LIABILITIES 1st Year 2nd Year 3rd Year 4th Year 5th Year
Proprietor's Contribution 51.03 121.87 197.11 276.05 357.82
Bank Loan (Cash Credit) 50.00 50.00 50.00 50.00 50.00
Profit and Loss Account (Cr. Balance) 20.85 25.24 28.93 31.78 33.60
121.87 197.11 276.05 357.82 441.43

ASSETS
Fixed Assets 37.14 35.10 33.19 31.40 29.72
Security Deposit 1.00 1.00 1.00 1.00 1.00
Closing Stock-Finished Goods 60.00 60.00 60.00 60.00 60.00
Closing Stock-Finished RAW Materails 20.00 20.00 20.00 20.00 20.00
Cash & Bank Balance 3.73 81.01 161.86 245.43 330.71
121.87 197.11 276.05 357.82 441.43
- - - - -
PROJECTED PROFITABILITY STATEMENTS
Particulars 1st Year 2nd Year 3rd Year 4th Year 5th Year
(A) Sales/Gross Receipts 144.00 168.00 192.00 216.00 240.00
2,40,00,000.00
Total (A+B) 144.00 168.00 192.00 216.00 240.00
(B) Raw Materails Purchase 82.08 95.76 109.44 123.12 136.80

Total (C+B) 82.08 95.76 109.44 123.12 136.80

(D) EXPENSES
01 Depreciation 2.16 2.04 1.91 1.79 1.68
02 Selling & Admin Expenses 1.66 1.71 1.76 1.81 1.86
Salaries/Labour Wages (on basis of
03 17.47 20.96 25.16 30.19 36.23
production)
04 Power & Fuel Expenses (Electricity) 9.00 9.90 10.89 11.98 13.18
05 Bank Finance, Interest & Charges 4.50 4.50 4.50 4.50 4.50
06 Bank CGST-MSME-Charges 1.75 1.75 1.75 1.75 1.75

Total Expenses 36.53 40.86 45.97 52.02 59.20

(E) PROFIT BEFORE TAX 25.39 31.38 36.59 40.86 44.00

(F) PROVISIONAL FOR TAXATION 2.54 3.14 3.66 4.09 4.40

0 PROFIT AFTER TAX 22.85 28.24 32.93 36.78 39.60
(F) WITHDRAWALS & TAXES 2.00 3.00 4.00 5.00 6.00
(G) RETAINED PROFIT 20.85 25.24 28.93 31.78 33.60
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

PROJECTED CASH FLOW STATEMENTS ₹ In lakhs

(A) SOURCE OF FUND 1st Year 2nd Year 3rd Year 4th Year 5th Year
1. Promoter(s) constribution 51.03
2. Bank Finance (CC) 50.00 50.00 50.00 50.00 50.00
2. Depreciation 2.16 2.04 1.91 1.79 1.68
3. Profit after interest and taxation 25.39 31.38 36.59 40.86 44.00
4. Other (Rounded Off) - - (0.13)
128.57 83.42 88.51 92.65 95.55

(B) USES OF FUND

1 Purchase of Machninery 40.17 - - - -

2 Repayment of Term Loan - - - - -

3. Provision for Taxation 2.54 3.14 3.66 4.09 4.40

4. Finished Goods 60.00

5. Raw Materails 20.00

6. Withdrawal Drawings 2.00 3.00 4.00 5.00 6.00

44.71 6.14 7.66 9.09 90.40

Opening balance of cash in hand & at

Bank or rounded off - 83.86 161.14 241.99 325.56

Net Surplus (A-B) 83.86 77.28 80.85 83.57 5.15

Closing balance of cash in hand & at b 83.86 161.14 241.99 325.56 330.71
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

₹ In lakhs
COMPUTATION OF RATIOS (AT THE END OF THE YEARS)

Formula Fixed cost x 100

Contribution
(A) FIXED COST 1st Year 2nd Year 3rd Year 4th Year 5th Year
Interest on loan - - - - -
Repayment of term loan - - - - -
- - - - -

(B) TOTAL RECEIPTS 144.00 168.00 192.00 216.00 240.00

(C) VARIABLE COST

Interest on Term Loan - - - - -
Depreciation 2.16 2.04 1.91 1.79 1.68
Selling & Admin Expenses 1.66 1.71 1.76 1.81 1.86
Salaries/Labour Wages (on basis of 17.47 20.96 25.16 30.19 36.23
Power & Fuel Expenses (Electricity) 9.00 9.90 10.89 11.98 13.18
30.28 34.61 39.72 45.77 52.95

(D) CONTRIBUTION (B-C) 113.72 133.39 152.28 170.23 187.05

( E) BREAK EVEN POINT - - - - -

( F) AVERAGE BREAK EVEN POINT -

DEBT SERVICE COVERAGE RATIO:
1st Year 2nd Year 3rd Year 4th Year 5th Year
Net Profit before interest 25.39 31.38 36.59 40.86 44.00
Depreceiation 2.16 2.04 1.91 1.79 1.68
27.54 33.42 38.51 42.65 45.68

COMMITMENTS
T. L Payment - - - - -
Interest - - - - -
- - - - -

RATIO #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE

P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

₹ In lakhs
DEBT EQUITY ANALYSIS

PROJECTED
PARTICULARS
1st Year 2nd Year 3rd Year 4th Year 5th Year

A. Debt

(i) Debentures - - - - -

(ii) Preference Shares - - - - -

(iii) CC Loan 50.00 50.00 50.00 50.00 50.00

(iv) Deferred Payment Credits - - - - -

(v) Term Deposits - - - - -

(vi) Loan from directors - - - - -

(vii) Term Loan - - - - -

Total (a) 50.00 50.00 50.00 50.00 50.00

B. Equity

(i) Share Capital 51.15 121.87 197.11 276.05 357.82

(ii) Reserves & Surplus - - - - -

Total (b) 51.15 121.87 197.11 276.05 357.82

Debt Equity Ratio (Total (a) / Total

0.98 0.41 0.25 0.18 0.14
(b)
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
OPERATING STATEMENT
Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
1 GROSS SALES
i Domestic Sales 144.00 168.00 192.00 216.00 240.00
ii Export Sales - - - - -
Total 144.00 168.00 192.00 216.00 240.00
2 Less excise duty - - - - -
Deduct other items - - - - -
3 Net sales (1-2) 144.00 168.00 192.00 216.00 240.00
% age rise (+) or fall (-) in net sales compared to previous year
4 (annualised) - 16.67 14.29 12.50 11.11
5 Cost of Sales
Raw Material Consumed including stores and other items used in the
i Process of Manufacture) 142.08 95.76 109.44 123.12 136.80
ia Imported Raw Material Consumed 142.08 95.76 109.44 123.12 136.80
iab Opening Stock of Raw Material & Spares - 20.00 20.00 20.00 20.00
iac Add : Purchases 162.08 95.76 109.44 123.12 136.80
iad Less : Closing Sotck of Raw Material 20.00 20.00 20.00 20.00 20.00
ib Indigenous Raw Material Consumed - - - - -
ibb Opening Stock of Raw Material & Spares - - - - -
ibc Add : Purchases - - - - -
ibd Less : Closing Sotck of Raw Material - - - - -
ii Other spares - - - - -
iia Imported - - - - -
iib Indigenous - - - - -
iii Power and fuel 9.00 9.90 10.89 11.98 13.18
iv Direct labour (Factory wages & salary) 17.47 20.96 25.16 30.19 36.23
v Other Production cost (feed cost) 3.90 3.79 3.66 3.54 3.43
1v Depreceiation - - - - -
vi Depreciation (Press F5 to open Form) - - - - -
vii SUB TOTAL (i to vi) 172.45 130.41 149.15 168.83 189.64
viii ADD: Opening stocks-in-Process - - - - -
Sub-total 172.45 130.41 149.15 168.83 189.64
ix Deduct : Closing stocks-in-Process - - - - -
x Cost of Production 172.45 130.41 149.15 168.83 189.64
xi Add : Opening stock of finished goods - 60.00 60.00 60.00 60.00
SUB-TOTAL 172.45 190.41 209.15 228.83 249.64
xii Deduct closing stock of finished goods 60.00 60.00 60.00 60.00 60.00
xiii SUB-TOTAL (Total cost of sales) 112.45 130.41 149.15 168.83 189.64
6 Selling general and administrative expenses 1.66 1.71 1.76 1.81 1.86
7 SUB-TOTAL (5+6) 114.11 132.12 150.91 170.64 191.50
8 Operating profit before interest (3-7) 29.89 35.88 41.09 45.36 48.50
9 Interest 4.50 4.50 4.50 4.50 4.50
10 Operating profit after interest (8-9) 25.39 31.38 36.59 40.86 44.00
11 i Add other non-operating income
ia Note : Insertable with total - - - - -
ib Note : Insertable with total - - - - -
Sub-total (income) - - - - -
ii Deduct other non-operating expenses
iia P&P expense including all book entries written off - - - - -
iib Note : Insertable with total - - - - -
Sub-total (expenses) - - - - -
iii Net of other non-operating income/expenses - - - - -
12 Profit before tax/loss [10+11(iii)] 25.39 31.38 36.59 40.86 44.00
13 Provision for taxes 2.54 3.14 4.00 4.08 4.40
14 Net profit/loss (12-13) 22.85 28.24 32.59 36.78 39.60
15 a Dividend/Drawings (Already paid+BS provision) 2.00 3.00 4.00 5.00 6.00
b Dividend Rate - - - - -
16 Retained profit (14-15) 20.85 25.24 28.59 31.78 33.60
17 Retained profit/Net profit (% age) 91.25 89.38 87.73 86.41 84.85
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
LIABILITIES STATEMENT
Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
LIABILITIES STATEMENT
CURRENT LIABILITIES
Short-term borrowings from banks(including bills
purchased,discounted & excess borrowing placed on
1 repayment basis)
i From applicant banks 50.00 50.00 50.00 50.00 50.00
ii From other bank - - - - -
iii Of which BP & BD - - - - -
SUB TOTAL 50.00 50.00 50.00 50.00 50.00
2 Short term borrowings from others - - - - -
3 Sundry Creditors (Trade) - - - - -
4 Advance payments from customers/deposits from dealers - - - - -
5 Provision for taxes 2.54 3.14 3.66 4.09 4.44
6 Dividend payable/Ch. Issued - - - - -
7 Other statutory liabilities (due within one year) - - - - -
Deposits/instalments of term loans/DPGs/Debentures,etc.
8 (due within one year) - - - - -
Other current liabilities & provisions (due within one year)
9 (specify major items) - - - - -
Others - - - - -
Outstanding Factory Wages & Salary - - - - -
Audit Fee Payable - - - - -
SUB-TOTAL (B) 2.54 3.14 3.66 4.09 4.44
10 TOTAL CURRENT LIABILITIES 52.54 53.14 53.66 54.09 54.44
TERM LIABILITIES
11 Debentures (not maturing within one year) - - - - -
12 Preference shares (redeemable after one year) - - - - -

13 Term loans (excluding instalment) (payable within one year) - - - - -

Deferred Payment Credits (excluding instalments due within
14 one year) - - - - -
15 Term deposits (repayable after one year) - - - - -
16 Other term liabilities (Quasi Capital) - - - - -
17 TOTAL TERM LIABILITIES - - - - -
18 TOTAL OUTSIDE LIABILITIES 52.54 53.14 53.66 54.09 54.44
NET WORTH
19 Ordinary Share Capital 49.03 46.03 42.03 37.03 31.03
19b Opening 51.03 49.03 46.03 42.03 37.03
19c Addition - - - - -
19d Deletion 2.00 3.00 4.00 5.00 6.00
19e Closing 49.03 46.03 42.03 37.03 31.03
20 Surplus (+) or deficit (-) in Profit & Loss Account 20.85 46.09 75.02 106.80 140.40
213a Opening - 20.85 46.09 75.02 106.80
21b Addition 20.85 25.24 28.93 31.78 33.60
21c Deletion - - - - -
21d Closing 20.85 46.09 75.02 106.80 140.40
a Others (specify) - - - - -
b Note : Insertable Row - - - - -
22 NET WORTH 69.88 92.12 117.05 143.83 171.43
23 TOTAL LIABILITIES 122.42 145.26 170.71 197.92 225.87
TOTAL OUTSIDE LIABILITY EX.U/L 52.54 53.14 53.66 54.09 54.44
NET WORTH INC. U/L (considered as quasi capital) 69.88 92.12 117.05 143.83 171.43
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
ASSETS STATEMENT
Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
ASSETS
26 Cash and bank balances 4.28 17.16 30.52 42.52 65.15
27 Investment (other than long term investment) - - - - -
i Government & other Trustee Securities - - - - -
ii Fixed Deposits with Banks - - - - -
Receivables other than deferred & exports (include bills
28 i purchased and discounted by Banks) - - - - -
ii Export Debtors given against pledge of stocks) - - - - -
29 Instalments of deferred receivables (due with in one year) - - - - -
30 Inventory 80.00 80.00 80.00 80.00 80.00
Raw materials (incl stores & other items used in the process of
i manufacture) 20.00 20.00 20.00 20.00 20.00
ia Imported 20.00 20.00 20.00 20.00 20.00
ib Indigenous - - - - -
ii Stock-In-Process - - - - -
iii Finished goods 60.00 60.00 60.00 60.00 60.00
iv Other Consumable Spares - - - - -
iva Imported - - - - -
ivb Indigenous - - - - -
31 Advance to suppliers of raw materials & stores and spares - 4.00 6.00 8.00 10.00
32 Advance payment of taxes - - - - -
33 Other Current assets (Specify major items) - - - - -
a Deposit & Security 1.00 1.00 1.00 1.00 1.00
34 TOTAL CURRENT ASSETS 85.28 102.16 117.52 131.52 156.15
FIXED ASSETS
35 Gross Block(Land & Building machinery, work-in-process) 39.30 37.14 35.10 33.19 31.40
36 Depreciation to date 2.16 2.04 1.91 1.79 1.68
37 NET BLOCK 37.14 35.10 33.19 31.40 29.72
OTHER NON-CURRENT ASSETS
Investment/bookdebts/advances/deposits which are not current
38 assets - 8.00 20.00 35.00 40.00
ia Investment in subsidiary Co./affiliates - - - - -
ib Others - - - - -
ii Advances to suppliers of capital goods & contractors - - - - -
iii Deferred receivables (maturity exceeding one year) - - - - -
iv Others - - - - -
iva Debtors > 6 months - 8.00 20.00 35.00 40.00
ivb Security Deposits - - - - -
ivc Others - - - - -
39 Non-consumables stores & spares - - - - -
40 Other non-current assets incl Stock of Ship - - - - -
41 TOTAL OTHER NON-CURR. ASSETS - 8.00 20.00 35.00 40.00
Intangible assets (patents, goodwill, prelim.expenses,
42 bad/doubtful exp.not provided for etc) - - - - -
43 TOTAL ASSETS(34+37+41+42) 122.42 145.26 170.71 197.92 225.87
Investment in Associates - - - - -
44 NET WORKING CAPITAL 32.74 49.02 63.86 77.43 101.71
CURRENT RATIO 1.62 1.92 2.19 2.43 2.87
TNW 69.88 92.12 117.05 143.83 171.43
TOL/TNW 0.75 0.58 0.46 0.38 0.32
ADJUSTED TOL/TNW 0.75 0.58 0.46 0.38 0.32
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
VALID
Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
VALID
If ASSETS are equal to LIABILITIES 1 1 1 1 1
Balance Sheet Total ASSETS 122.42 145.26 170.71 197.92 225.87
Balance Sheet Total LIABILITIES 122.42 145.26 170.71 197.92 225.87
Difference Assets - liabilities 0 0 0 0 0
Is Balance Sheet SIP Closing Stock=OP-Stmt SIP
Closing Stock 1 1 1 1 1
SIP Closing Stock : Asset Statement 0 0 0 0 0
SIP Closing Stock : Operating Statement 0 0 0 0 0
Is Balance Sheet FG Closing Stock=OP-Stmt. FG
Closing Stock 1 1 1 1 1
FG Closing Stock : Asst. Statement 60.00 60.00 60.00 60.00 60.00
FG Closing Stock : Op. Statement 60.00 60.00 60.00 60.00 60.00
Is Balance Sheet Depreciation=OP-Stmt. Depreciation - - - - -
Balance Sheet Depreciation 2.16 2.04 1.91 1.79 1.68
Operating Profit Depreciation 2.16 2.04 1.91 1.79 1.68
Difference - - - - -
PROFIT AFTER TAX 22.85 28.24 32.59 36.78 39.60
Drawings 2.00 3.00 4.00 5.00 6.00
Adj. Sales = Net Sales+Increase in FG & SIP 204.00 168.00 192.00 216.00 240.00
RM/ Adj. Sales (%) 69.65 57.00 57.00 57.00 57.00
Spares/ Adj. Sales (%) - - - - -
Power & Fuel/ Adj. Sales(%) 4.41 5.89 5.67 5.55 5.49
Labour/ Adj. Sales (%) 8.56 12.48 13.10 13.98 15.10
Other Mfg Exp./Adj. Sales (%) 1.91 2.26 1.91 1.64 1.43
Cost of Prod./ Adj. Sales(%) 84.53 77.63 77.68 78.16 79.02
Cost of sales / Sale (%) 78.09 77.63 77.68 78.16 79.02
PBDIT 29.89 35.88 41.09 45.36 48.50
Selling+General Exp/Adj Sales % 0.81 1.02 0.92 0.84 0.78
- - - - - -
Is FAs Additions>TLs raised - - - - -
Increase in FA - (2.16) (2.04) (1.91) (1.79)
Increase in TL - - - - -
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
FINANCIAL INDICATORS
Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
PERFORMANCE AND FINANCIAL
INDICATORS
Domestic Sales(Gross) 144.00 168.00 192.00 216.00 240.00
Export Sales - - - - -
Net Sales 144.00 168.00 192.00 216.00 240.00
% rise/fall (-) in net sales - 16.67 14.29 12.50 11.11
Profit Before tax 25.39 31.38 36.59 40.86 44.00
PBT/ Sales (%) 17.63 18.68 19.06 18.92 18.33
Profit After Tax 22.85 28.24 32.59 36.78 39.60
Cash Accrual 22.85 28.24 32.59 36.78 39.60
Paid Up Capital 49.03 46.03 42.03 37.03 31.03
TNW 69.88 92.12 117.05 143.83 171.43
TOL/TNW (times) 0.75 0.58 0.46 0.38 0.32
NWC 32.74 49.02 63.86 77.43 101.71
Current Ratio 1.62 1.92 2.19 2.43 2.87
Adjusted TNW 69.88 92.12 117.05 143.83 171.43
Adjusted TOL/TNW 0.75 0.58 0.46 0.38 0.32
Other Ratios - - - - -
Operating Cost/ sales % 82.37 81.32 80.94 81.08 81.67
Net Sales /TTA (times) 1.18 1.16 1.12 1.09 1.06
PBDIT 29.89 35.88 41.09 45.36 48.50
EFFICIENCY RATIOS
Net Sales/ Total Tangible Assets (times) 1.18 1.16 1.12 1.09 1.06
PBT/ Total Tangible Assets (%) 20.74 21.60 21.43 20.64 19.48
Operating Cost to sales (%) 82.37 81.32 80.94 81.08 81.67
Bank Finance/ Ct. Assets (%) 58.63 48.94 42.55 38.02 32.02
Inventory+ Receivables to net Sales (days) 202.78 173.81 152.08 135.19 121.67
PBDIT 29.89 35.88 41.09 45.36 48.50
RISK RATING RELATED RATIOS
Current Ratio 1.62 1.92 2.19 2.43 2.87
TOL/TNW (times) 0.75 0.58 0.46 0.38 0.32
PBDIT/Interest (times) 6.64 7.97 9.13 10.08 10.78
PAT/Net Sales (%) 15.87 16.81 16.97 17.03 16.50
ROCE (%) (PBDIT/TA) 24.42 24.70 24.07 22.92 21.47
INV+REC./Sales (days) 202.78 173.81 152.08 135.19 121.67
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
WCC
Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
INVENTORY & RECEIVABLES HOLDING
LEVELS
Raw Material - - - - -
a Indigenous - - - - -
a Holding Period in months - - - - -
b Imported 20.00 20.00 20.00 20.00 20.00
b Holding Period in months 1.69 2.51 2.19 1.95 1.75
Stock in Process - - - - -
Holding Period in months - - - - -
Finished Goods 60.00 60.00 60.00 60.00 60.00
Holding Period in months 6.40 5.52 4.83 4.26 3.80
Other Spares - - - - -
a Indigenous - - - - -
a Holding Period in months - - - - -
b Imported - - - - -
b Holding Period in months - - - - -
Receivables - - - - -
a Domestic - - - - -
a Holding Period in months - - - - -
b Export - - - - -
b Holding Period in months - - - - -
Receivables - - - - -
Holding Period in months - - - - -
Sundry Creditors - - - - -
Holding Period in months - - - - -
Other Creditors 2.54 3.14 3.66 4.09 4.44
Other Current Assets 5.28 22.16 37.52 51.52 76.15
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)
ABF STATEMENT
Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
ABF ASSESSMENT
Total CA 85.28 102.16 117.52 131.52 156.15
Other CL (Except Bank Borrowings) 2.54 3.14 3.66 4.09 4.44
Working Capital Gap 82.74 99.02 113.86 127.43 151.71
Net Working Capital (Act./Proj) 32.74 49.02 63.86 77.43 101.71
Assessed Bank Finance 50.00 50.00 50.00 50.00 50.00
NWC to TCA (%) 38.39 47.98 54.34 58.87 65.14
Bank Finance to TCA % 58.63 48.94 42.55 38.02 32.02
S. Cr. To TCA (%) - - - - -
Other CL to TCA (%) 2.98 3.07 3.11 3.11 2.84
Inv. To Net sales (days) 55.56 47.62 41.67 37.04 33.33
Rec. to gross sales (days) - - - - -
S. Cr. To purchases (days) - - - - -
Check Total 97.02 96.93 96.89 96.89 97.16
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

FUNDS FLOW STATEMENT

Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
FUND FLOW (DETAILED)
1 SOURCES - - - - -
a Net Profit (After Tax) - 28.24 32.59 36.78 39.60
b Depreciation - - - - -
c Increase in Capital - (3.00) (4.00) (5.00) (6.00)
d Increase In TL. Incl.public deposits - - - - -
e Decrease in - - - - -
ei Fixed Assets - 2.16 2.04 1.91 1.79
eii Other Non Current Assets - - - - -
f Others - - 0.34 - -
g Total - 27.40 30.97 33.69 35.39
2 USES
a Net Loss - - - - -
b Dec.in Term Liab. incl. Pub.Dep. - - - - -
c Increase in - - - - -
ci Fixed Assets - - - - -
cii Other Non current assets - 8.00 12.00 15.00 5.00
d Dividend Payment - 3.00 4.00 5.00 6.00
e Others - - - - -
f Total - 11.00 16.00 20.00 11.00
3 FUNDS FLOW STATEMENT (Summary)
Long Term Surplus/Deficit - 16.40 14.97 13.69 24.39
Increase/decrease in Curr. Assts. - 16.88 15.36 14.00 24.63
Inc./Dec. in CL other than BB - 0.60 0.52 0.43 0.35
Inc./Dec. in WC Gap - 16.28 14.84 13.57 24.28
Net Surplus (+) Deficit (-) - 0.12 0.13 0.12 0.11
Inc./Dec. in Bank Borrowings - - - - -
FUNDS FLOW STATEMENT
Long Term Sources - 27.40 30.97 33.69 35.39
Long Term Uses - 11.00 16.00 20.00 11.00
Surplus/Deficit - 16.40 14.97 13.69 24.39
Movement of TNW - - - - -
Opening balance - - - - -
1 Add - - - - -
1i Profit/(-)Loss after Tax - 28.24 32.59 36.78 39.60
1ii Increase in Capital - (3.00) (4.00) (5.00) (6.00)
1iii Dec./(-) Inc.in Intangible Assets - - - - -
1iv Dec./(-) Inc.in Reserves - - 0.34 - -
2 Less - - - - -
Drawings Withdrawals - 3.00 4.00 5.00 6.00
TNW - 28.24 32.93 36.78 39.60
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
ASSESSMENT OF WORKING CAPITAL
REQUIREMENTS
(Maximum Permissible Bank Finance)
MPBF - Method 1
1 Total Current Assets 85.28 102.16 117.52 131.52 156.15
2 Current Liabilities ( other than Bank borrowings ) 2.54 3.14 3.66 4.09 4.44
3 Working Capital Gap (1-2) 82.74 99.02 113.86 127.43 151.71
Min. stipulated Net Working Capital - ( 25 % of Total
4 Current Assets ) 21.32 25.54 29.38 32.88 39.04
5 Actual / Projected Net Working Capital 32.74 49.02 63.86 77.43 101.71
6 Item 3 minus Item 4 61.42 73.48 84.48 94.55 112.67
7 Item 3 minus Item 5 50.00 50.00 50.00 50.00 50.00
Max. Permissible Bank Finance (Item 6 or 7,
8 whichever is lower ) 50.00 50.00 50.00 50.00 50.00
9 Excess Borrowing, if any representing shortfall in - - - - -
MPBF - Method 2
i Total Current Assets 85.28 102.16 117.52 131.52 156.15
ii Current Liabilities(other Than Bank Borrowings) 2.54 3.14 3.66 4.09 4.44
iii Woking Capital Gap 82.74 99.02 113.86 127.43 151.71
Min. Stipulated Nwc I.e. 25% Of Wcg(excluding
iv Export Receivables) 20.69 24.76 28.47 31.86 37.93
v Actual/projected Net Working Capital 32.74 49.02 63.86 77.43 101.71
vi Item 3 Minus Item 4 62.06 74.27 85.40 95.57 113.78
vii Item 3 Minus Item 5 50.00 50.00 50.00 50.00 50.00
viii Maximum Permissible Bank Finance (lower Of 6 Or 7) 50.00 50.00 50.00 50.00 50.00
Excess Borrowing If Any Represents Shortfall In NWC
ix (4-5) - - - - -
M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

AS PER NAYAK COMMITTEE

Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26

AS PER NAYAK COMMITTEE

1 Projected Turnover 144.00 168.00 192.00 216.00 240.00

2 Net Working Capital Assets 85.28 102.16 117.52 131.52 156.15

3 Acceptable Sale 144.00 168.00 192.00 216.00 240.00

4 25% of Acceptable Sale 36.00 42.00 48.00 54.00 60.00

5 Margin 5% of sale 7.20 8.40 9.60 10.80 12.00

6 Available Margin 78.08 93.76 107.92 120.72 144.15

7 Item 4 Minus Item 5 28.80 33.60 38.40 43.20 48.00

8 Item 4 Minus Item 6 (42.08) (51.76) (59.92) (66.72) (84.15)

9 MPBF 28.80 33.60 38.40 43.20 48.00

M/s A B BRICK FIELD PAN: AJDPB7937K
RAJKHOWA PATHER VILLAGE
P.O. KETETONG
DIST-TINSUKIA-786181(ASSAM)

CALCULATION OF DRAWING POWER

Rs. In Lakhs
2021-22 2022-23 2023-24 2024-25 2025-26
CALCULATION OF DRAWING POWER AT
(Margin % - Column 1, Cost - Column 2, Bank
Finance - Column 3)

1 Raw Material 20.00 20.00 16.00 - -

Stock in Progress - - - - -

Finished Goods 60.00 60.00 24.00 - -

Other Consumbales Spares - - - - -

Receivables - - - - -

TOTAL 80.00 80.00 40.00 - -

2 Creditor for Purchases - - - - -

3 Paid stock (1(cost)-2) - - 80.00 - -

4 Advance Value (1 (cost after margin)-2) - - 40.00 - -

5 Limit Sanctioned - - - - -