Innovative solutions are crucial to enhance protection against ballistic impacts on military structures, especially as conventional materials like homogeneous concrete may prove inadequate. Exploring functionally graded layered composite structures with diverse material properties becomes imperative. A computational framework is developed to comprehensively analyze these systems, with validation conducted for single, double, and triple-layered targets. Modified Riedel, Hiermaier, and Thoma (RHT) material model is implemented for modeling boulders and concrete in ABAQUS/Explicit using a user-defined subroutine interface. The study involves a detailed assessment of the complete energy balance and absorbed energy by the multi-layered composite, which incorporates reinforced concrete, boulder-mixed soil, hyper-elastic rubber, and hot-rolled steel plates. This comprehensive approach, utilizing finite element analysis, focuses on investigating the influence of projectile impact on the resultant failure mechanisms of the multi-layered composite target. The research findings present potential applications in the design of military protective structures.