A

Mini Project Report-I

On

Builder shine (eco-friendly bricks )

Submitted for the award of MASTER OF BUSINESS ADMINISTRATION (MBA)

Dr. APJ Abdul Kalam Technical University Uttar Pradesh, Lucknow

Submitted By:

MBA I Semester

ROLL No: 59

Under the guidance of

“Mr. Anjan Kumar”

(DESIGNATION)

Year 2022-2023

KIET Group of Institutions, Ghaziabad

KIET School of Management

13th KM stone, Ghaziabad- Meerut Road, Ghaziabad-201206(U.P.)

CERTIFICATE OF THE GUIDE

Mentor / Guide Name: ………………….

Designation: Assistant Professor

This is to certify that the project report titled “TITLE OF STUDY ” been prepared by
NAME OF STUDENT, under my supervision and guidance, for the fulfillment of
master’s in business administration. Her field work is satisfactory.

Date:

Signature of Guide:

Signature of HoD
DECLARATION

I do hereby declare that this project work titled “TITLE OF STUDY” submitted by me
for the fulfilment of the requirement for the award of Master in Business
Administration (MBA) is a record of my own research work. The report embodies the
finding based on my study and observation and has not been submitted earlier for
the award of any degree or diploma to any Institute or University.

Date:

Name:

Roll No:
ACKNOWLEDGEMENT

It is really a great pleasure to have this opportunity to describe the feeling of

gratitude imprisoned in the core of my heart.
I convey my sincere gratitude to KIET School of Management for giving me the
opportunity to prepare my project work on “TITLE OF STUDY”. I am thankful to
MENTOR NAME for her guidance during my project work and sparing her valuable
time for the same. I express my sincere obligation and thanks to all the Faculties of
KIET Department of Management Studies for their valuable advice in guiding me at
every stage in bringing out this report.

I am also thankful to my family for their kind co-operation which made my task easy.

Name:
Roll no:
TABLE OF CONTENTS

1. Business over-view
2. Executive Summary
3 Process of making Bricks
4 Methodology
5 Research and Development
6 Strength Measurement
7 Objective
8. Environment Benefit
9. S.W.O.T Analysis
10 Legal Frame Work &Policy
11. Machine Require
12 Management Staffing
13 Sale Forecast
14 Implementation Plan
15 Market Strategy
16. Risk Analysis
17. Conclusion
Business overview:-
•“Due to excessive use of plastic in most of the product, there
is a rise in the plastic waste which is non-Biodegradable and
has become a major problem in cities because of less
Availability of dumping ground”

•Plastic waste which is increasing day by day becomes eyesore and

in turn pollutes the environment, especially in high mountain
villages where no garbage collection system exists. A large amount
of plastic is being brought into the tourist trekking regions are
discarded or burned which leads to the contamination of
environment and air. Hence, these waste plastics are to be
effectively utilized. Low-density polyethylene bags are cleaned and
added with fly ash at particular percentages to obtain high strength
bricks that possess thermal and sound insulation properties to
control pollution and to reduce the overall cost of construction; this
is one of the best ways to avoid the accumulation of plastic waste
which is an on-degradable pollutant. This alternatively saves the
quantity of sand/clay that has to be taken away from the precious
river beds/mines. The plastic waste is naturally available in surplus
quantity and hence the cost factor comes down. Also coloring agents
can be added to the mixture to attain desired shades. Hence in this
thesis, an attempt is made to study regard the properties of the brick
which is manufactured using plastic wastes.

Keywords: Plastic Waste, Environment, Compressive strength,

Water Absorption, Brick
Our-idea
So our idea is to produce bricks and inter locking tiles, which is
majorly made of plastics.
 EXECUTIVE SUMMARY:-
•Low density polyethylene (LDPE) is the most common packaging material used
worldwide and is used for packaging a variety of products. It is also used for
making containers and bottles. However they pose great threat to the
environment as their effective disposal is a herculean task. They are not easily
degradable; it usually takes more than ten decades to decompose. As a result,
they clog water ways, channels and drains. As they require many years to
decompose, they fill up the landfills faster. Polythene bags and packaging sheets
harm aquatic life and wildlife as they pose the threat of chocking if ingested.
Low density polythene can be reused for making bricks. Bricks are the basic
components of a building and are required in bulk. By using plastic in making
the brick, the overall cost of the brick will get reduced as, waste polyethylene is
being reused. Brick earth is costly, and digging of brick earth poses some
damage to the environment. Hence using plastic to make bricks is not only cost
effective and ecofriendly but also the plastic bricks have a smooth finish, devoid
of cracks and have low water absorption value, and will not have problems like
efflorescence in future.
 Process of making plastic
bricks and tiles:-
*First, we need to collect the plastic waste and separate it from other
waste.
*Second, we crush plastics waste in fine size particle like 2.5mm.
*Third, we need to mix the other items into plastic particles fly ash,O.P.C
Cement or Binder powder, some amount of water and mix it well
*Then the solution come out from this process we have to compress it in
molding machines.
*After compress from molding machine then it will be remove from the
molding and keep it outside in sunlight for 48hrs.
“Then the brick or tiles are ready for use.”
 #
METHODOLOGY

 Collection of Materials.

 Batching.

 Mixing.

 Molding

1. Collection of Plastic Materials:-

The plastic material should be collected from the factories waste and also it
can be purchased from the commercial sites like India mart which provide
plastic waste in reasonable price after separating the other waste

2. Batching of plastic:-

Measurement of materials for making brick is called batching. After collection

of materials we separate the types of plastic and remove any other waste
presented in the collected material, and check them that there no moisture of
water under the plastic.

3. Mixing of materials:-

It is essential for the production of uniform and strength for brick. The mixing
has to be ensuring that the mass becomes homogeneous, uniform in color and
consistency. Generally, there are two types of mixing, Hand mixing and
mechanical mixing. In this project, we adopted mechanical mixing were , we
take a ratio of 30% Plastic ,60% fly ash and 10% O.P.C cement with the help
of mechanical mixture we mix it well and also use limited quantity of water.

3.5 MOULDING-

After completion of proper mixing we place mix into required mould. In these
projects we use the normal brick sizes (19x9x9 cm). After 2 days remove the
brick from the mould and Then it will be ready to use after 48 hrs,
RESEARCH & DEVELOPMET :-
Research and development in the field of plastic bricks has been
ongoing in recent years, with the aim of improving their strength,
reducing costs, and making the manufacturing process more
environmentally friendly. Some of the key areas of focus in plastic
brick R&D include:

1. Material development: The use of different types of recycled

plastic, such as polyethylene terephthalate (PET) and high-density
polyethylene (HDPE), has been explored to find the most suitable and
sustainable material for making plastic bricks.
2. Manufacturing process improvement: Efforts are being made to
optimize the manufacturing process, such as reducing the energy
required to produce the bricks, and to make it more efficient and cost-
effective.
3. Strength and durability: Research is being conducted to improve
the strength and durability of plastic bricks, to make them suitable for
use in load-bearing structures.
4.Recyclability: One of the key advantages of plastic bricks is their
recyclability. Research is being conducted to ensure that the bricks
can be easily and efficiently recycled at the end of their life.
5.Cost reduction: Plastic bricks are currently more expensive than
traditional bricks, and R&D efforts are being made to reduce their cost
to make them more accessible and competitive in the market.

Overall, the R&D of plastic bricks is focused on making them a more

sustainable, cost-effective, and durable alternative to traditional
bricks, and to help reduce waste in the construction industry.
Compressive Strength Test:

This test is done to know the compressive strength of brick. It is also

called the crushing strength of brick. Generally, 3 specimens of bricks
are taken to laboratory for the testing and tested one by one. In this
test, a brick specimen is put on compressive strength is put on
Compressive Strength testing machine and applied pressure at a
constant arte till it breaks. The ultimate pressure at which brick is
crushed is taken into account. All three brick specimens are tested one
by one and average result is taken as bricks compressive/crushing
strength. The Compressive Strength of the brick is calculated by the
formula = (max load taken before failure/ Area of the Brick surface)
N/mm2.

Water Absorption Test:

In this the bricks first weighted in dry condition and they are immersed
in water for 24 hours. After that they are taken out from water and they
are wiping out with cloth. Then the difference between the dry and wet
bricks percentage are calculated. They weight of the three plastic bricks
has been taken and then the average weight of the bricks is calculated.
Objectives:
1) To minimize the depletion of top fertile soil of the formable land by
utilizing the industrial waste.

2) To address the potential use of industrial waste of the raw material

for the production of green bricks.

3) To decrease the firing temperature and consequently the CO2

emission.

4) To develop the low cost, low CO2 emission building material.

5) To vanish the clogging up of landfills by utilizing the sugar industry

boiler ash and treatment sludge waste.

6) To compare the efficiency of the brick with conventional bricks.

7) To reduce the harmful gas emission while burning in sites.

8) To manufacture the bricks throughout the year without any seasonal

constraints.
Environment Benefit:-
The use of waste plastic bricks has several environmental benefits:

1.Reduces plastic waste: One of the main benefits of plastic bricks is that they provide a
solution for the growing problem of plastic waste. They are made from recycled plastic waste,
which would otherwise end up in landfills, causing harm to the environment and wildlife.

2.Decreases the carbon footprint: The manufacturing process of traditional bricks requires
significant amounts of energy and produces large quantities of carbon dioxide. The
production of plastic bricks, on the other hand, requires less energy and has a lower carbon
footprint, making it a more environmentally friendly option.

3.Decreases the need for new raw materials: Traditional bricks are made from clay or
concrete, which requires the extraction of raw materials from the earth. The use of plastic
bricks, made from recycled materials, decreases the need for new raw materials and helps to
conserve natural resources.

4.Resistant to weathering and erosion: Plastic bricks are resistant to weathering and
erosion, meaning they last longer than traditional bricks and require less maintenance,
reducing the need for frequent replacements.

5.Recyclable: Plastic bricks can be easily and efficiently recycled at the end of their life,
reducing the need for new materials and further reducing the amount of waste in landfills.

Overall, the use of waste plastic bricks can help to reduce plastic waste, decrease the carbon
footprint, conserve natural resources, and promote sustainable construction practices
S.W.O.T Analysis:-
A SWOT analysis is a useful tool for evaluating the strengths, weaknesses,
opportunities, and threats of a product or business. Here is a SWOT analysis of
plastic bricks:

Strengths:

1. Made from recycled plastic: Plastic bricks are made from recycled plastic
waste, reducing the amount of waste in landfills and conserving natural
resources.

2. Durable and resistant: Plastic bricks are highly durable and resistant to
weathering and erosion, making them a long-lasting alternative to traditional
bricks.

3. Lightweight: Plastic bricks are lighter than traditional bricks, making them
easier to handle and transport.

4. Cost-effective: Plastic bricks have the potential to be more cost-effective than

traditional bricks, particularly if the manufacturing process can be optimized
and costs reduced.

Weaknesses:
1. Perception: There may be a perception among consumers that plastic bricks
are not as strong or durable as traditional bricks, which could impact their
uptake.

2. Cost: Plastic bricks are currently more expensive than traditional bricks,
which could limit their use in construction.

3. Lack of standardization: There is currently a lack of standardization in the

manufacturing process of plastic bricks, which could impact their quality and
consistency.
Opportunities:

1. Growing demand for sustainable solutions: With increasing awareness of

the impact of construction on the environment, there is a growing demand for
more sustainable solutions, such as plastic bricks.

2. Potential for cost reduction: As the manufacturing process of plastic bricks

is optimized and costs reduced, the product will become more cost-competitive,
increasing its potential for growth.

3. Increasing focus on waste reduction: The growing focus on waste

reduction and recycling presents an opportunity for plastic bricks, which are
made from recycled plastic waste.

Threats:

1. Competition from traditional bricks: Plastic bricks face competition from

traditional bricks, which are well established and widely used in the
construction industry.

2. Lack of regulations and standards: The lack of regulations and standards

for plastic bricks could impact their quality and consistency, and limit their
uptake in the construction industry.

3 .Limited recycling facilities: The limited availability of recycling facilities

that can recycle plastic bricks could limit their uptake, as well as the recycling of
the bricks at the end of their life
Legal Frame Work & Policy:-
The legal framework and policy for a plastic bricks business will vary depending
on the country in which the business operates. However, there are a few key
areas that are typically regulated and policies that may impact a plastic bricks
business.

1. Environmental regulations: There are a number of environmental

regulations that may apply to a plastic bricks business, including regulations on
the disposal of plastic waste, the use of recycled materials, and the emissions
produced during the manufacturing process.

2. Building codes and standards: Building codes and standards are typically in
place to ensure that construction products, including plastic bricks, meet certain
safety and performance standards. The specific codes and standards that apply
will vary depending on the country, but they may include regulations on fire
resistance, structural integrity, and energy efficiency.

3. Recycling regulations: Regulations may exist regarding the recycling of

plastic bricks, including the methods used to recycle the bricks, the types of
materials that can be used, and the end-uses for recycled materials.

4. Import and export regulations: If a plastic bricks business is operating

internationally, it will need to comply with import and export regulations,
including regulations on trade, customs, and tariffs.

5. Health and safety regulations: There are also health and safety regulations
that may apply to a plastic bricks business, including regulations on the use of
hazardous materials and the protection of workers during the manufacturing
process
Machine require:-
1.Auto-matic Plastic Crusher
Under this machine it helps to crush the plastic waste into

2.5mm particle’s which can be easily mix with other

Ingredients , Crusher machine can crush the 1ton plactic

In one time.

2. Fully Automatic Brick Making Machine along with Concrete mixtures, Aggregate bin,
Hydraulic hammer and PLC control:-

This machine include 3 major part -

1. Mixture

2. Conveyor belt
3. Hydraulic press
1. Mixture machine

It helps in mixing the raw material in liquid form and it is also a second process of making
eco-bricks were the ratio is maintains 30% plastic waste, 60% fly ash, and 10% O.P.C
cement and some amount of water.

2. Conveyor belt's

Conveyor Belt is a second main part of machine which is connected with mixture and
Hydraulic press which helps to move the raw material from the mixture to hydraulic press

3.Hydraulic Press

Hydraulic helps in making the input raw material in output, under this raw material is fill
in mauling machine then it can be press the raw material and last bricks or tiles are ready.
 Management and staffing:-

To effectively manage and staff a brick manufacturing industry,

consider the following steps:
1. Hire experienced professionals:
The management team should have a background in
production, finance, and operations. Additionally, consider
hiring experienced professionals for key roles, such as plant
managers, production supervisors, and quality control
specialists.
2. Develop a staffing plan:
Determine the number of employees needed for each shift and
for each role. Plan for peak production periods and adjust
staffing accordingly.
3. Offer competitive wages and benefits:
Attract and retain skilled workers by offering competitive wages
and benefits, such as health insurance and retirement plans.
4. Implement employee training programs:
Train employees on safety procedures, quality control
processes, and the latest production techniques.
5. Encourage teamwork and communication:
Foster a positive work environment by encouraging teamwork
and open communication among employees.
 SALE FORECAST:-
1. Research :
Conduct market research to understand the demand and
competition for eco-friendly bricks Study the latest trends
and innovations in eco-friendly construction materials.
2. Source materials:
Find environmentally sustainable materials to use in the
production of eco- friendly bricks. Consider using recycled
materials or materials with low carbon footprint.
3. Design and development:
Develop a brick design that is both environmentally friendly
and meets the technical requirements of construction. Ensure
the brick design is cost-effective and can be produced on a
large scale.
4. Manufacturing:
Establish a manufacturing process that minimizes waste and
has low environmental impact. Consider using renewable
energy sources and implementing efficient waste management
practices.
5. Marketing and Sales:
Create a marketing and sales strategy to promote the eco-
friendly bricks. Establish partnerships with builders,
architects, and construction companies to increase the
visibility and adoption of the bricks.
Implementation plan:-

To implement a plastic bricks business, the following steps can

be taken:
1. Conduct market research: Study the market demand for
plastic bricks, the competition, and the target audience.
2. Develop a business plan: Determine the business structure,
goals, and the strategies to achieve them, including the
product offering, pricing, and marketing plans.
3. Secure funding: Identify the sources of funding, such as
investors, loans, or grants, and secure the required funds.
4. Establish supply chain: Source raw materials and suppliers,
negotiate contracts and establish a reliable supply chain.
5. Set up production: Choose a location for the factory, acquire
machinery and equipment, and hire a team of workers to
produce the bricks.
6. Launch the business: Start production and marketing the
bricks to reach potential customers and establish distribution
channels.
7. Monitor progress: Regularly track the progress of the
business, including sales, expenses, and customer feedback,
and make necessary adjustments.
Marketing Strategy:-
1. Target market identification:
Identifying the specific market segments that are most
likely to purchase your bricks and tailoring your
marketing efforts to reach those segments effectively.
2. Competitor analysis:
Understanding the strengths and weaknesses of your
competitors and positioning your bricks to fill any gaps in
the market.
3. Product differentiation:
Offering unique features or benefits that set your bricks
apart from those of your competitors.
4. Pricing strategy:
Determining an optimal pricing strategy that balances
profitability and competitiveness.
5. Promotion and advertising:
Utilizing various marketing channels, such as social
media, email marketing, and trade shows, to reach
potential customers and build brand awareness.
6. Channel development:
Establishing relationships with suppliers and distributors
to increase the reach of your bricks and ensure efficient
distribution.
7. Customer service:
Providing exceptional customer service to build customer
loyalty and encourage repeat business.
 Investment Portfolio
1.Plant and Machinery ₹ 1,674,500
2.Raw Material ₹ 886,002
3.Rent of factory ₹ 50,000
4.License (including website) ₹ 28,000
5.Electricity permission and transformer ₹ 35,000
6.Tin Shade ₹ 146,300
7.Office modification ₹ 400,000

8.Laptop ₹ 35,000
9.Office furniture ₹ 50,000
10.Tools ₹ 44,000
11.Miscellaneous Expense ₹ 50,000

₹ 3,398,802
Total
Investment ratio
Priyanshu Tyagi ₹ 850,000

Rachit Bansal ₹ 850,000

Radhika Sharma ₹ 850,000

Rahul Gorai ₹ 850,000

Total Amount ₹ 3,400,000

 COST SHEET OF ONE MONTH
OUTPUT: 187200(26*7200) Column1 Column2 Column3
PARTICULAR DETAILS TOTAL COST COST /UNIT
DIRECT MATERIAL
RAW MATERIAL ₹ 684,684.00
(+) CARRIAGE INWARD ₹ 30,000.00
₹ 714,684.00 ₹ 3.82
PRIME COST ₹ 714,684.00 ₹ 3.82
ADD :FACTORY OVERHEAD
(+) WAGES TO WORKERS (4 WORKERS) ₹ 42,000.00
(+) DEP. ON MACHINERY ₹ 16,645.83
(+) DEP. ON MOLDING ₹ 37.50
(+) DEP. ON BRICK PALLETS ₹ 2,000.00
(+) DEP. ON TOOLS ₹ 625.00
(+) FACTORY RENT ₹ 50,000.00
(+) ELECTRICITY BILL ( FACTORY ) (15 KILO WATT) ₹ 20,000.00
(+) SALARY TO OPERATOR (2 OPERATOR ) ₹ 30,000.00
(+) REPAIR AND MAINTENANE OF MACHINERY ₹ 5,000.00 ₹ 166,308.33 ₹ 0.89
WORKS COST ₹ 880,992.33 ₹ 4.71
ADD: OFFICE AND ADMINISTRATION OVERHEAD
(+) OFFICE CLEANING ₹ 1,200.00
(+) DEPRECIATION ON OFFICE FURNITURE ₹ 291.67
(+) DEPRECIATION ON OFFICE COMPUTER ₹ 13,333.33
(+) EPF CONTRIBUTION ₹ 9,360.00
(+) ESI CONTRIBUTION ₹ 2,340.00
(+) ACCOUNTING CHARGES ₹ 2,000.00
(+) LEGAL CHARGES (POLUTION OR NOC ) ₹ 3,000.00 ₹ 31,525.00 ₹ 0.17
COGS( COST OF GOODS SOLD) ₹ 912,517.33 ₹ 4.87
ADD: SELLING AND DISTRIBUTION OVERHEAD
(+) MICELLANEOUS EXPENSES ₹ 10,000.00
(+) DISTRIBUTION COST ₹ 25,000.00 ₹ 25,000.00 ₹ 0.13
TOTAL COST ₹ 937,517.33 ₹ 5.01
PROFIT ( 35% OF TOTAL SALES ) ₹ 328,131.07 ₹ 1.75
TOTAL SALES ₹ 1,265,648.40 ₹ 6.76
 BUILDER SHINE, MURADNAGAR
PROJECTED TRADING AND PROFIT AND LOSS ACCOUNT AS ON 31.03.2024

PARTICULARS AMOUNT (RS.) PARTICULARS AMOUNT (RS.)

To Opening Stock - By Sales 15,561,000.00
To Purchase 10,632,024.00 By Closing Stock 1,571,544.00
To Wages 504,000.00
To Power & Fuel 300,000.00
To Unloading Expense 60,000.00
To Freight & Cartage 360,000.00
To Gross Profit 5,276,520.00
TOTAL 17,132,544.00 TOTAL 17,132,544.00
To Accounting Charges 120,000.00 By Gross Profit 5,276,520.00
To Audit Fee 15,000.00
To Depreciation 395,200.00
To Electricity Expenses 240,000.00
To ESI Expenses 28,080.00
To EPFO Expenses 112,320.00
To Rent A/C 600,000.00
To Repair & Maintenance A/C 60,000.00
To Salary A/C 360,000.00
To Travelling Expenses 72,000.00
To Bank Charges 20,000.00
To Insurance 160,000.00
To Misc. Exp. 55,000.00
To Interest on loan 144,000.00
To Processing Charges 18,000.00

To Net Profit 2,876,920.00

TOTAL 5,276,520.00 TOTAL 5,276,520.00
To Salary To Partners 1,600,000.00 By Net Profit 2,876,920.00
To Interest On Capital 307,200.00
To Provision For Income Tax 302,552.64
TO Profit Transf. To Capital A/C 667,167.36
TOTAL 2,876,920.00 TOTAL 2,876,920.00

.
 BUILDER SHINE, MURADNAGAR
PROJECTED BALANCE SHEET AS ON 31.03.2024

AMOUNT
LIABILITIES AMOUNT (RS.) ASSETS (RS.)
CAPITAL ACCOUNT : FIXED ASSETS :

AS PER ANNEXURE "A" 3,067,200.00 AS PER ANNEXURE "B" 1,764,300.00

Net Profit 667,167.36

Secured Loan :- Current Assets & Loans And

IDFC Bank Loan 900,000.00 Advances:-
Current Assets:-

Sundry Debtor 1,482,000.00

Closing Stock 1,571,544.00

Current Liabilities &
Provisions:-
Current Liabilities :- Cash & Bank Balance:

Sundry Creditors 886,002.00 Cash In Hand 161,792.36

Balance With Bank 540,733.00

5,520,369.36 5,520,369.36

CASH FLOW STATEMENT

A. CASH FLOW FROM OPERATING ACTIVITIES

Profit made during year 667,167.36

Non-cash items
Provision for tax 302552.64

Depreciation on fixed assets 395,200.00

Non trading income
Profit on sale of fixed assets 0
Profit on sale of investment 0

1,364,920.0
Profit before working capital changes 0
Decrease in current assets and increase in current
liabilities 0
Sundry Creditor 886002
Increase in current assets and decrease in current
liabilities
Tax paid 0
Closing Stock -1571544
Debtors -1482000
-
Net cash used in operating activity 802,622.00
B. CASH FLOW FROM INVESTING ACTIVITY
Purchase and investment on fixed asset -2159500
Sale of fixed asset 0
-
2,159,500.0
Net cash used from investing activity 0
C. CASH FLOW FROM FINANCING ACTIVITY

3,067,200.0
capital received 0
Loan 900000
interest paid on capital
interest on loan -144000
Net cash flow from financing activity 3823200
Change in cash and cash eq. 702,525.00
 BUILDER SHINE, MURADNAGAR
PROJECTED TRADING AND PROFIT AND LOSS ACCOUNT AS ON 31.03.2025

PARTICULARS AMOUNT (RS.) PARTICULARS AMOUNT (RS.)

To Opening Stock 1,571,544.00 By Sales 18,525,000.00
To Purchase 10,632,024.00 By Closing Stock 1,047,696.00
To Wages 504,000.00
To Power & Fuel 300,000.00
To Unloading Expense 60,000.00
To Freight & Cartage 360,000.00
To Gross Profit 6,145,128.00
TOTAL 19,572,696.00 TOTAL 19,572,696.00
To Accounting Charges 120,000.00 By Gross Profit 6,145,128.00
To Audit Fee 15,000.00
To Depreciation 395,200.00
To Electricity Expenses 240,000.00
To ESI Expenses 28,080.00
To EPFO Expenses 112,320.00
To Rent A/C 600,000.00
To Repair & Maintenance A/C 60,000.00
To Salary A/C 360,000.00
To Travelling Expenses 72,000.00
To Bank Charges 20,000.00
To Insurance 160,000.00
To Income tax paid 302,552.64
To Interest on loan 144,000.00
To Processing Charges 18,000.00

To Net Profit 3,497,975.00

TOTAL 6,145,128.00 TOTAL 6,145,128.00
To Salary To Partners 1,200,000.00 By Net Profit 3,497,975.00
To Interest On Capital 307,200.00
To Provision For Income Tax 621,121.80
TO Profit Transf. To Capital A/C 1,369,653.20
TOTAL 3,497,975.00 TOTAL 3,497,975.00
 BUILDER SHINE, MURADNAGAR
PROJECTED BALANCE SHEET AS ON 31.03.2025

LIABILITIES AMOUNT (RS.) ASSETS AMOUNT (RS.)

CAPITAL ACCOUNT : FIXED ASSETS :
AS PER ANNEXURE "A" 3,235,264.00 AS PER ANNEXURE "B" 1,465,507.50
Net Profit 1,369,653.20

Secured Loan :- Current Assets & Loans And

IDFC Bank Loan 756,000.00 Advances:-
Current Assets:-
Sundry Debtor 1,482,000.00
Closing Stock 1,047,696.00
Current Liabilities & Provisions:-
Current Liabilities :- Cash & Bank Balnce:
Sundry Creditors 886,002.00 Cash In Hand 710,982.70
Balance With Bank 1,540,733.00

6,246,919.20 6,246,919.20
 CASH FLOW STATEMENT
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit made during year 1,369,653.20
Non-cash items
Provision for tax 621,121.80
Depreciation on fixed assets 298,792.50
Non trading income
Profit on sale of fixed assets 0
Profit on sale of investment 0
Profit before working capital changes 2,289,567.50
Decrease in current assets and increase in current liabilities 0
Sundry Creditor 886,002.00
Increase in current assets and decrease in current liabilities
Tax paid -302,552.64
Closing Stock -1047696
Debtors -1,482,000.00
Net cash used in operating activity 343,320.86
B. CASH FLOW FROM INVESTING ACTIVITY
Purchase and investment on fixed asset 0
Sale of fixed asset 0
Net cash used from investing activity -
C. CASH FLOW FROM FINANCING ACTIVITY
capital received 1,431,264.00
Loan
interest paid on capital
interest on loan -144000
Net cash flow from financing activity 1287264
Net inc. in Cash & Cash Equivalent 1,287,264.00
Cash & Cash Equivalent in beginning 702,525.00
Change in cash and cash eq. 2,251,715.00
 BUILDER SHINE, MURADNAGAR
PROJECTED TRADING AND PROFIT AND LOSS ACCOUNT AS ON 31.03.2026

PARTICULARS AMOUNT (RS.) PARTICULARS AMOUNT (RS.)

To Opening Stock 1,047,696.00 By Sales 21,489,000.00
To Purchase 14,176,032.00 By Closing Stock 2,095,392.00
To Wages 504,000.00
To Power & Fuel 300,000.00
To Unloading Expense 60,000.00
To Freight & Cartage 360,000.00
To Gross Profit 7,136,664.00
TOTAL 23,584,392.00 TOTAL 23,584,392.00
To Accounting Charges 120,000.00 By Gross Profit 7,136,664.00
To Audit Fee 15,000.00
To Depreciation 395,200.00
To Electricity Expenses 240,000.00
To ESI Expenses 28,080.00
To EPFO Expenses 112,320.00
To Rent A/C 600,000.00
To Repair & Maintenance A/C 60,000.00
To Salary A/C 360,000.00
To Travelling Expenses 72,000.00
To Bank Charges 20,000.00
To Insurance 160,000.00
To Income tax paid 621,121.80
To Interest on loan 144,000.00
To Processing Charges 18,000.00

To Net Profit 4,170,942.00

TOTAL 7,136,664.00 TOTAL 7,136,664.00
To Salary To Partners 1,200,000.00 By Net Profit 4,170,942.00
To Interest On Capital 307,200.00
To Provision For Income Tax 831,087.50
TO Profit Transf. To Capital A/C 1,832,654.50
TOTAL 4,170,942.00 TOTAL 4,170,942.00
 PROJECTED BALANCE SHEET AS ON 31.03.2026

LIABILITIES AMOUNT (RS.) ASSETS AMOUNT (RS.)

CAPITAL ACCOUNT : FIXED ASSETS :
AS PER ANNEXURE "A" 3,423,496.00 AS PER ANNEXURE "B" 1,166,715.00
Net Profit 1,832,654.50

Secured Loan :- Current Assets & Loans And

IDFC Bank Loan 612,000.00 Advances:-
Current Assets:-
Sundry Debtor 1,687,000.00
Closing Stock 2,095,392.00
Current Liabilities & Provisions:-
Current Liabilities :- Cash & Bank Balnce:
Sundry Creditors 1,232,677.00 Cash In Hand 610,982.50
Balance With Bank 1,540,733.00

7,100,827.50 7,100,822.50
 CASH FLOW STATEMENT
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit made during year 1,832,654.50
Non-cash items
Provision for tax 831,087.50
Depreciation on fixed assets 298,792.50
Non trading income
Profit on sale of fixed assets 0
Profit on sale of investment 0
Profit before working capital changes 2,962,534.50
Decrease in current assets and increase in current liabilities 0
Sundry Creditor 1,232,677.00
Increase in current assets and decrease in current liabilities
Tax paid -621,121.80
Closing Stock -2,095,392.00
Debtors -1,687,000.00
Net cash used in operating activity -208,302.30
B. CASH FLOW FROM INVESTING ACTIVITY
Purchase and investment on fixed asset 0
Sale of fixed asset 0
Net cash used from investing activity -
C. CASH FLOW FROM FINANCING ACTIVITY
capital received 268,232.00
Loan
interest paid on capital
interest on loan -144000
Net cash flow from financing activity 124232
Net inc. in Cash & Cash Equivalent -84,070.30
Cash & Cash Equivalent in beginning 2,251,715.00
Change in cash and cash eq. 2,151,715.50
Risk Analysis:-
Risks associated with a plastic bricks business can include:

1. Competition:
Increased competition from other companies offering similar products.
2. Raw material price volatility:
Fluctuations in the price of raw materials used in the production of
plastic bricks can impact profit margins.
2. Manufacturing issues:
Technical problems during the manufacturing process can result in
lower-quality products, reducing customer satisfaction and sales.
3. Regulatory compliance:
The plastic industry is subject to strict regulations regarding the use of
plastic and the disposal of waste, failure to comply with these
regulations can result in penalties and negative publicity.
4. Market changes:
Shifts in consumer preferences, technological advancements, and
changes in building codes can impact demand for plastic bricks.
5. Supply chain disruptions:
Disruptions to the supply chain, such as natural disasters or
transportation issues, can impact production and sales.
6. Environmental concerns:
Increased public scrutiny and regulations regarding plastic waste and
environmental impact can negatively impact demand for plastic bricks.