GASP

PAVERS & CEMENT BLOCKS

PRATHAMESH GADGIL 1920

ASHVIN MANDREKAR 1933
GAURAV NAIK 1938
SANJANA RAIKAR 1951
 INTRODUCTION

• GASP Pvt. Ltd. Is a professional managed firm

incorporated in 2020 located in Pirna, Bardez - Goa
• Opening hours – 9 am – 7 pm
• Form of Organization – Partnership (1:1:1:1)
NAME PROFIT SHARE
Prathamesh Gadgil 1
Gaurav Naik 1
Sanjana Raikar 1
Ashvin Mandrekar 1
 LOCATION AND TARGET
MARKET

• The manufacturing unit and our office will be located in Pirna.

The location will serve the advantage as the raw materials are
easily available and at the right price which will help us in our
efficiency and cost reduction.
• As we are the manufacturers, our target market is the
retailers who will buy from us and sell it in their shops. Also
realtors who built new houses, Aftermarket suppliers and
contractors in Goa.
 INITIAL EXPENDITURE

 Registration
 Fixed assets
 Raw Materials
 Fixed overheads

REGISTRATION

For the purpose of starting the business clearance certificates and

registration from the following entities are needed.
 NOC from Panchayat
 Registration of p artnership concern
 MSM E Certificate
 NOC from fire department
 Registration in Labor Supply Office
The total cost estimated for this purpose is Rs.22,000.
 OUR PRODUCTS

1. Interlocking Paver Blocks

 Glossy finish
 Matte finish

Interlocking concrete pavers are good

for many reasons:
 Durability
 Design
 Low cost
 Eco - compatibility
 OUR PRODUCTS

2. Cement Concrete
 Solid blocks
 Hollow blocks

A concrete block is primarily

Used as a building material for
Construction of walls.
 FINANCING

Capital Structure Amt Amt

Partners Capital ₹ 14,00,000.00 47.91%
Bank Loan ₹ 15,22,100.00 52.09%
Total ₹ 29,22,100.00 100%
Term loan (IDBI) – 9% interest rate
 CAPITAL STRUCTURE

Amount Proportion Interest Rate after WACC

Rate Tax

Partner’s 14,00,000 47.91% 9% 9% 4.31%

Capital

Bank Loan 15,22,100 52.09% 9% 6% 3.28%

Total 29,22,100 100% 7.59%
 FIXED ASSETS

Fixed Assets Amount

Machinery ₹12,50,000
Building ₹ 4,50,000
Shed ₹ 3,30,000
AC ₹ 22,000
Fan ₹ 1,200
Laptop ₹ 27,000
Printer ₹ 3,500
Furniture ₹ 28,000
 DEPRECIATION

YEARS AMOUNT
1 ₹ 80,488
2 ₹ 1,70,357
3 ₹ 1,70,357
4 ₹ 1,70,357
5 ₹ 1,70,357
6 ₹ 1,70,357
7 ₹ 1,70,357
8 ₹ 1,70,357
9 ₹ 1,70,357
10 ₹ 1,70,357
 INITIAL CASH FLOW

INITIAL CASH FLOW AMOUNT

Registration fees ₹22,000
Fixed assets
Machinery ₹12,50,000
Building ₹4,50,000
Shed ₹3,30,000
AC ₹22,000
Fan ₹1,200
Laptop ₹27,000
Printer ₹3,500
Furniture ₹28,000
Total Fixed Assets ₹21,11,700
 INITIAL CASH FLOW

Raw material for Three month

Cement ₹ 73,361
Sand ₹ 57,817
Stone powder ₹ 50,204
Paint ₹ 6,263
Total Raw Materials ₹ 1,87,645

Working Capital 6,00,755

TOTAL INITIAL OUTFLOW 29,22,100

 LOAN

Loan
Principal Interest EMI
₹ 24,325 ₹ 20,901 ₹ 45,226
₹ 1,02,943 ₹ 77,963 ₹ 1,80,906
₹ 1,12,599 ₹ 68,306 ₹ 1,80,905
Machinery ₹ 9,37,600 ₹ 1,23,162 ₹ 57,744 ₹ 1,80,906
₹ 1,34,715 ₹ 46,190 ₹ 1,80,905
₹ 1,47,352 ₹ 33,553 ₹ 1,80,905
₹ 1,61,175 ₹ 19,730 ₹ 1,80,905
₹ 1,30,728 ₹ 4,951 ₹ 1,35,679
 
Principal Interest EMI
₹ 13,525 ₹ 7,493 ₹ 21,018
₹ 57,236 ₹ 26,835 ₹ 84,071
Building ₹ 3,37,500 ₹ 62,606 ₹ 21,466 ₹ 84,072
₹ 68,478 ₹ 15,593 ₹ 84,071
₹ 74,902 ₹ 9,169 ₹ 84,071
₹ 60,753 ₹ 2,301 ₹ 63,054
 
Principal Interest EMI
₹ 9,918 ₹ 5,495 ₹ 15,413
₹ 41,973 ₹ 19,679 ₹ 61,652
Shed ₹ 2,47,000 ₹ 45,911 ₹ 15,742 ₹ 61,653
₹ 50,217 ₹ 11,435 ₹ 61,652
₹ 54,928 ₹ 6,724 ₹ 61,652
₹ 44,552 ₹ 1,687 ₹ 46,239

TOTAL LOAN AMOUNT ₹ 15,22,100

 PROFIT & LOSS

Years Values   -₹ 29,76,238

1 ₹ 4,14,463 0.929423396 ₹ 3,85,211
2 ₹ 13,14,278 0.863827849 ₹ 11,35,310
3 ₹ 15,20,306 0.802861813 ₹ 12,20,596
4 ₹ 17,46,843 0.746198552 ₹ 13,03,491
5 ₹ 19,94,483 0.693534392 ₹ 13,83,243
6 ₹ 22,63,107 0.64458709 ₹ 14,58,769
7 ₹ 25,45,889 0.599094322 ₹ 15,25,228
8 ₹ 28,43,537 0.556812279 ₹ 15,83,317
9 ₹ 31,47,954 0.51751436 ₹ 16,29,111
10 ₹ 34,57,237 0.480989954 ₹ 16,62,896
Inflow ₹ 1,32,87,172
Less: Outflow ₹ 29,22,100
NPV ₹ 1,03,65,072
IRR 34%
Profitability Index 4.55
discounted Pay back 31 months
 OPTIMISTIC

Years Values   -₹ 29,22,100

1 ₹ 4,87,730 0.929423396 ₹ 4,53,308
2 ₹ 18,48,556 0.863827849 ₹ 15,96,834
3 ₹ 21,69,503 0.802861813 ₹ 17,41,811
4 ₹ 25,33,747 0.746198552 ₹ 18,90,679
5 ₹ 29,54,008 0.693534392 ₹ 20,48,706
6 ₹ 34,31,510 0.64458709 ₹ 22,11,907
7 ₹ 39,74,831 0.599094322 ₹ 23,81,298
8 ₹ 45,93,093 0.556812279 ₹ 25,57,491
9 ₹ 52,92,460 0.51751436 ₹ 27,38,924
10 ₹ 60,88,740 0.480989954 ₹ 29,28,623
Inflow ₹ 2,05,49,580
Less: Outflow ₹ 29,22,100
NPV ₹ 1,76,27,480
IRR 47%
Profitability Index 8.03
Discounted Payback 23 months
 PESSIMISTIC

Years Values   -₹ 29,22,100

1 ₹ 2,02,209 0.929423396 ₹ 1,87,938
2 ₹ 10,82,178 0.863827849 ₹ 9,34,816
3 ₹ 12,39,029 0.802861813 ₹ 9,94,769
4 ₹ 14,02,277 0.746198552 ₹ 10,46,377
5 ₹ 15,76,036 0.693534392 ₹ 10,93,035
6 ₹ 17,50,866 0.64458709 ₹ 11,28,585
7 ₹ 19,22,119 0.599094322 ₹ 11,51,530
8 ₹ 20,82,511 0.556812279 ₹ 11,59,568
9 ₹ 22,17,836 0.51751436 ₹ 11,47,762
10 ₹ 23,18,605 0.480989954 ₹ 11,15,226
Inflow ₹ 99,59,607
Less: Outflow ₹ 29,22,100
NPV ₹ 70,37,507
IRR 26%
Profitability Index 4.41
Discounted Payback 39 months
 SCENARIO ANALYSIS

Optimistic Pessimistic

Sales in Units   Sales in Units

  10% increase Expected 10% decrease

NPV ₹ 1,76,27,480 ₹ 1,03,65,072 ₹ 70,37,507

IRR 47% 34% 26%

Profitability
Index 8.03 4.55 4.41
discounted Pay
back 23 months 31 months 39 months
 RATIOS

Net Profit margin (%)

( pat/sale*100) 17.42 19.89 20.42 20.73 20.86 20.81 20.54 20.10 19.47 18.69

dscr (pbit/(emi+lease) 1.51 2.93 3.42 3.95 4.54 5.53 7.88 9.92 17.32 19.16

Interest Coverage Ratio 10.94 10.98 15.74 23.41 37.66 72.50 158.43 717.22    
THANK YOU!