Rate Analysis in Construction: Worked Examples and Excel

Rate analysis in construction calculates the cost of one unit of work by pricing its materials, labour, tools and plant, sundries, water charges, and contractor's profit and overheads. It turns resource quantities and current input prices into a BOQ unit rate, such as ₹/cum of concrete or ₹/sqm of plaster.

Download the rate analysis format in Excel (.xlsx). The workbook contains live formulas for RCC M25, brickwork and plaster, with one shared input-rate sheet and a linked mortar analysis.

Say a contractor in Noida quotes brickwork at ₹11,500 per cum. Break that unit into bricks, mortar and labour-days, price each input, then check the additions and scope. The worked examples below show how.

This guide works three items in full, with October 2026 Delhi NCR inputs, constants from the CPWD Delhi Analysis of Rates (DAR) 2023, and a comparison with the DSR 2023 rate. Every input has a date and a source, listed at the end.

If you would rather have these rates applied to your own drawings, our BOQ-from-drawing service measures the quantities and prices them on DSR, your state SOR or market rates: from ₹2,500 per project, first project 50% off, minimum ₹2,500.

Rate analysis meaning and unit-rate formula#

Unit rate = cost of the analysis quantity ÷ analysis quantity. For these examples, base cost B is the sum of quantity × basic rate for every material, labour, T&P and sundry line. Add 1% water on B, then 15% combined profit and overheads on B plus water. Before rounding, that is B × 1.01 × 1.15 ÷ analysis quantity, excluding GST and cess.

The quantities per unit are called constants. They depend on specification, construction method and productivity; basic prices depend on location and date. Concrete and brickwork below use 1 cum. Plaster uses 10 sqm, so its final analysis cost must be divided by 10.

Rate analysis format: what belongs in each row#

Record the BOQ description, item reference, unit, analysis quantity, location, rate date and exclusions above the analysis. Use these columns: component, description, unit, quantity, basic rate and amount.

The 1% and 15% bases are confirmed in CPWD's 8 August 2024 methodology memorandum, section A. Its revised sequence applies cess and then GST after profit and overheads. These worked examples stop before those additions; follow the applicable contract when preparing a bill.

The workbook rounds each line amount and each percentage addition to two decimals before summing. This makes its results reconcile with the tables below.

DAR explained: where the constants come from#

CPWD publishes two companion books. The Delhi Schedule of Rates (DSR) gives the final rate for each item; the Delhi Analysis of Rates (DAR) shows how each rate was built. These examples use the 2023 edition, based on Delhi prices of April 2023; check the applicable correction slips (see CPWD DSR and DAR explained).

The original DAR 2023 parent-item analyses used this sequence (the tax order was subsequently revised by the memorandum linked above):

1. Materials, labour and tools and plant (T&P), each as quantity times basic rate, with "sundries" as a small lump sum.
2. Add 1% water charges on that total.
3. Add GST using a multiplying factor of 0.2127 on the result.
4. Add 15% contractor's profit and overheads (CPOH).
5. Add 1% cess.

Three details worth knowing:

• Sub-analyses chain together. Brickwork does not list cement and sand. It lists 0.25 cum of "cement mortar 1:6 as per item 3.11", and item 3.11 carries its own cement, sand, beldar and mixer lines. Plaster uses the same mortar, so one cement price change flows into every masonry and plaster item.
• The labour rates are central minimum wages. DAR 2023 prices a beldar or coolie at ₹736 a day, a bhisti or mason 2nd class at ₹816 and a mason 1st class at ₹897. Those are exactly the central-sphere Area A construction minimum wages (unskilled, semi-skilled, skilled) from 1 April 2023, and "mason (average)" at ₹857 is the mean of the two mason rates. So to refresh labour, use the current central VDA order.
• Wastage is already inside the constants. For 10 sqm of 12 mm plaster the wet mortar is 0.12 cum, but DAR allows 0.144 cum, 20% more. For 1 cum of 1:1.5:3 concrete it allows 0.4 tonne cement (about 0.283 cum), 0.425 cum sand and 0.85 cum aggregate: 1.558 cum of dry material. Do not add another 5% on top.

The October 2026 input rates we used (Delhi NCR)#

We found no verifiable 2026 figure for batching (₹450 per cum), pumping (₹250), extra piping (₹250), vibrator hire (₹400 per day), plasticiser, mixer and sundry lump sums, so they stay at DAR 2023 values. Sand and aggregate listings are treated as pre-GST basic prices, as in DAR; if your supplier adds 5% GST, divide by 1.05 first.

Two notes. Cement moved again in September 2026: Centrum Broking reported the all-India average up ₹7 a bag to ₹356, with north India up ₹5. And Delhi NCR market labour quotes (InfraLens: ₹909 mason, ₹636 unskilled) can sit below the notified minimum. We price at the notified minimum, as CPWD does.

Worked example 1: RCC M25 design mix, per cum (excluding steel and formwork)#

DAR item 5.33.2.1: design mix M25 with minimum cement 330 kg per cum, superstructure above plinth up to floor V, pumped. It excludes centering, shuttering, finishing and reinforcement, which are separate BOQ items (see our shuttering and formwork guide).

That is ₹9,615 per cum, about ₹272 per cft, before GST. GST is charged on the bill at the rate that applies to your contract.

Worked example 2: brickwork in cement mortar 1:6, per cum#

First the mortar, DAR item 3.11 (cement mortar 1:6 with coarse sand, per cum). DAR notes the cement as 0.178 cum = 0.25 tonne, which is 5 bags per cum of mortar.

No water or overheads here; they are added once, on the parent item. Now the brickwork, DAR item 6.4.2: class 7.5 FPS bricks in superstructure up to floor V.

So ₹9,994 per cum, about ₹283 per cft, before GST. Cement per cum is 0.25 x 0.25 = 0.0625 tonne, or 1.25 bags. For foundation and plinth brickwork (item 6.1.2) DAR drops scaffolding and the extra-lift coolie and uses 0.36 mason-days of each class and 1.37 coolie-days, so that rate is lower.

Worked example 3: 12 mm cement plaster 1:6, per sqm#

To compare the result with contractor quotes, see the plaster rate per sq ft with material guide, which also gives labour-only and external plaster rates.

DAR item 13.4.2 analyses 10 sqm. It uses the same mortar from item 3.11.

That is ₹321 per sqm, about ₹29.83 per sq ft. Cement is 0.144 x 0.25 = 0.036 tonne per 10 sqm (0.72 bags), or 3.6 quintals per 100 sqm, the CPWD consumption figure for this item. Labour is about 78% of this rate, so plaster moves with wages, not cement.

How these compare with the DSR 2023 rate#

The original published DSR 2023 rates below contain the 0.2127 GST factor and 1% cess. For a historical like-for-like comparison only, we pushed our 2026 inputs through that original DAR arithmetic. This is not the revised tax sequence for a current estimate; use the CPWD memorandum and contract requirements for that.

Why the gaps differ:

• M25 (+19%): the base rose ₹1,347 per cum: about ₹1,013 materials (cement ₹5,156 to ₹7,254 a tonne ex-GST, aggregates up) and ₹334 labour. Sand came in slightly below 2023. Batching and pumping were held at 2023 values, so the true gap is probably wider.
• Brickwork (+34%): bricks went from ₹4,724 to ₹8,000 per thousand, which explains ₹1,618 of the ₹2,204 rise in the base. One Delhi NCR seller lists first-class bricks at ₹11,000 per thousand; at that price the gap widens further. Check brick price first.
• Plaster (+15%): mostly wages, which rose about 14% between the April 2023 and October 2026 orders.

This is why departments apply a cost index on top of DSR outside Delhi or when the schedule is old. A TCIL estimate for JNV Kupwara (Jammu and Kashmir) priced items at DSR 2023, including 5.33.2.1 at ₹9,860.40, then added a 28.97% cost index on the subtotal.

Our own work shows the same. On a 2026 BOQ we prepared (Raigad district, Konkan coast), RCC was priced at ₹244.90 per cft (about ₹8,649 per cum) with shuttering (₹47.73 per sqft) and steel (₹80.74 to ₹90.85 per kg) as separate items, all before GST. For a 2026 estimate in Raipur, the CG PWD Building SOR of 10 June 2026 lists M25 design mix (item 3.3.2) at ₹3,653 per cum before GST, because it is the 2015 base rate less 15%; our Raipur market range for the same item, excluding steel and formwork, was ₹4,200 to ₹6,500 per cum, most likely ₹5,000. Rate analysis is how you explain such gaps instead of arguing about them.

How rate analysis connects to the BOQ and the estimate#

The BOQ gives the quantity, rate analysis gives the rate, and their product summed over items is the estimate. For where measurement stops and pricing starts, read quantity takeoff vs BOQ; for the full estimate structure, the building estimation and costing guide.

Two rules keep the chain honest:

• Same unit and scope on both sides. If the BOQ measures concrete per IS 1200 excluding formwork and steel, the rate must exclude them too, or formwork gets paid twice.
• One analysis per BOQ item, linked to one rate list. When cement changes, you change one cell and every item updates.

Pricing a public tender? First check a tender BOQ before pricing: quantities, units and missing items decide more than the last rupee of a rate. Contractors often quote waterproofing per sq ft as a complete system; for terrace, bathroom and basement rates, see waterproofing cost per sq ft.

Using rate analysis to check a contractor's quote#

Ask for the analysis of the items carrying most of the money, usually RCC, steel, shuttering, masonry and plaster. Then check:

1. Constants. Cement far above 6.6 bags per cum for M25 design mix, or 1.25 bags per cum of brickwork, needs a reason.
2. Input prices. Dated and local? Cement priced with GST inside, plus GST on the bill, is double tax.
3. Overheads. CPWD uses 15%. A 25% markup on inflated inputs is margin hiding in two places.
4. Scope. Does "RCC per cft" include steel, shuttering, pumping and curing? Write the inclusions next to the rate.

Back to the opening quote: ₹11,500 per cum including GST is close to our ₹9,994 plus 18%. If it is before GST, ask which line is ₹1,500 heavier.

Common mistakes in rate analysis#

• Double-counting wastage. DAR constants already carry allowances; adding 5% on top inflates every item.
• Forgetting water and overheads, or adding them twice. Water 1% and CP and OH 15% go on the parent item only, never inside the mortar sub-analysis as well.
• Using bag weight wrongly. DAR prices cement by the tonne: 0.33 tonne is 6.6 bags of 50 kg. Multiplying 0.33 by a bag price, or mixing volume and weight in one column, gives plausible-looking errors.
• Mixing GST bases. Retail cement prices include 18% GST; DAR basic rates do not. Strip GST from inputs and add it once, or work in tax-paid costs if you cannot claim input credit. Never both.
• Ignoring sand bulking. DAR sand is dry loose volume. Damp sand bulks, so a wet truckload measured by volume holds less sand than the challan says. Test bulking on site (IS 2386 Part 3) and adjust the order, not the constant.
• New wages, old outputs. A labour-day figure from a different method (hand mixing vs mixer, pumped vs head-load) gives a precise wrong answer.
• Comparing a DSR rate with a before-GST quote. DSR includes GST and cess; align the basis before calling anyone expensive.

Use the Excel workbook to check a quotation#

Download the rate analysis Excel workbook and save a project copy. It opens with the three worked analyses; the Rates sheet contains the editable basic prices, sources and percentage additions. Mortar 1-6 calculates the shared sub-analysis used by both brickwork and plaster.

1. Match the scope. Check the BOQ unit, grade, thickness, floor and lift. RCC here excludes reinforcement, formwork and finishing. For a broader package, see RCC rate per sq ft with material.
2. Replace the basic prices. Edit Rates column C and record each quotation's source and date. The mason-average rate is calculated from the two mason classes. Keep freight and tax treatment consistent.
3. Review quantities. Item-sheet column D contains coefficients for the stated analysis quantity. Column E links rates; column F calculates amounts. Change coefficients only with a documented specification or productivity basis.
4. Check linked calculations. A cement-rate change must flow into RCC and into mortar, then into brickwork and plaster. Water and overheads occur once on each parent item. Blank or negative numeric inputs show an error; a genuine zero is allowed.
5. Compare equivalent rates. The default results are ₹9,614.89/cum RCC, ₹9,994.34/cum brickwork and ₹321.13/sqm plaster, before GST and cess. Compare a contractor's quote on that same basis, then transfer the agreed rate to the BOQ.

Keep the analysis quantity at 1 cum or 10 sqm unless you rebase every coefficient. The workbook does not calculate tax, design a concrete mix or generate an entire slab estimate. To connect checked rates to measured quantities, follow prepare a BOQ from drawings.

Have these rates applied to your drawings#

Send your drawings to our BOQ-from-drawing service for a measured BOQ with these build-ups applied on DSR, your state SOR or market rates: from ₹2,500 per project, first project 50% off, minimum ₹2,500 (how pricing works).

Sources#

• CPWD DAR 2023 Volume I: items 3.11, 5.33.2.1 and 6.4.2. Constants and original schedule comparisons checked against the published volume; accessible copy of the CPWD publication.
• CPWD DAR 2023 Volume II: item 13.4.2; accessible copy of the CPWD publication.
• CPWD methodology memorandum, 8 August 2024: revised order of water, profit/overheads, cess and GST.

All results are illustrative (Delhi NCR, October 2026). Use written supplier quotes before pricing a tender.

• CPWD DAR 2023 analyses 5.33.2.1, 3.11, 6.4.2, 6.1.2, 13.4.2 (verify against CPWD correction slips): https://arched.ai/resources/dar/reinforced-cement-concrete/5-33-2-1 , https://arched.ai/resources/dar/mortars/3-11 , https://arched.ai/resources/dar/masonry-work/6-4-2 , https://arched.ai/resources/dar/masonry-work/6-1-2 , https://arched.ai/resources/dar/finishing/13-4-2
• CPWD cement consumption coefficients, DSR 2023: https://nsrcivil.in/coefficients-for-cement-consumption/
• Central minimum wages, Area A, April 2023: https://www.comply4hr.com/minimum-wages.asp?ust1=CNT++&stdate=2023-04-01
• Central minimum wages, Area A, October 2026: https://labourlawhelp.com/central-minimum-wages/ (check the order on https://clc.gov.in)
• Delhi NCR cement and labour, 12 Aug 2026: https://infralens.in/prices/delhi
• Delhi NCR brick prices, 12 Aug 2026: https://infralens.in/prices/masonry/delhi
• Delhi stone aggregate listings, Oct 2026: https://dir.indiamart.com/delhi/construction-aggregates.html
• Delhi NCR sand listings, Oct 2026: https://dir.indiamart.com/delhi/construction-sand.html and https://www.indiamart.com/proddetail/badarpur-sand-2282577955.html
• Cement prices, September 2026: https://www.businesstoday.in/markets/stocks/story/cement-prices-rise-rs-7-per-bag-in-september-more-hikes-expected-in-october-report-558517-2026-09-29
• Cement GST 18% from 22 Sep 2025: https://busy.in/gst-rates/cement/
• Delhi first-class brick seller rates: https://www.chaudharybricks.com/brick-rate-today
• TCIL estimate, JNV Kupwara, 28.97% cost index: https://www.tcil.net.in/tender/pdf/24c1023_4.pdf
• CG PWD Building SOR, 10 June 2026: https://pwd.cg.nic.in/CurrentEvents/BUILDING_SOR_10_06_2026.pdf

Frequently asked questions#

What is rate analysis in construction?#

It is a resource-by-resource calculation of the cost of one defined unit of work. Multiply material quantities and labour-days by their basic rates, include plant and sundries, add the stated allowances, then divide by the analysis quantity.

What is the standard rate analysis format?#

Use component, description, unit, quantity, basic rate and amount columns. Below the base total, show water charges, the overhead base, combined profit and overheads, and the final rate per BOQ unit. Record specification, source dates and exclusions above the table.

What percentage is contractor's profit in CPWD rate analysis?#

The convention used here is 15% for contractor's profit and overheads combined, applied after adding 1% water charges. It is a markup on that subtotal, not a 15% net profit margin on the final selling price. Private contracts may agree different additions.

Does the Excel download contain working formulas?#

Yes. It links the three analyses to one input-rate sheet and links brickwork and plaster to the mortar calculation. Changing a basic rate updates the affected line amounts, additions and final unit rates in Excel with automatic calculation enabled.

Is the concrete rate a complete RCC slab cost?#

No. The M25 example covers the stated concrete item. Reinforcement, formwork and finishing are separate. Price those from their own measured quantities and scope before comparing a full slab quotation.