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CMA -- INSTRUCTIONS
This program is developed for Excel 97 and above versions. Therefore, it may not work propertly on lower
Excel versions.
Whenever this program is opened, please click "NO". In case you click "YES", you will not be able to
save the input data.
After opening this program, always save it in the name of the unit before feeding data so that the original
program is available for future use.
Input data in Light Blue cells only. All other cells are locked and would not accept data.
Input basic information as required in Sheet 0. The option to change the balance sheet date, month and
year is available in Sheet 0 and it would appear as such in all data statements.
Part A of Sheet 0 relates to information regarding assessment of limits.
Part B of Sheet 0 relates to information regarding data estimated as per last sanction.
Input data for Opening Balance of Imp./Ind/R. M. for first year in point no.5 & 6 (Part A)of Sheet 0, to get
correct value of Sundry Creditors level for first year and calculation of LC limit for first year.
Input data for Preliminary, Pre-operative and other expenses written off in S.No.13 (Part A) of Sheet 0 as
this field is locked in the operating statement.
Please be sure of the information to be given in "Adjustments" under various heads in points no.14 to 19
(Part A) of Sheet 0, as it would not be normally required in each case. If no adjustment is to be made,
please ensure that these cells do not contain any data.
Limit would be assessed for the year by punching in year no.1, 2, 3 ,4 or 5 at S.No.27(Part A) of Sheet 0
Percentage levels have been calculated for different heads which appear on right side of the Operating
Statement which help in understanding the variation in data under different heads.
Difference in Balance sheet, if any, would appear below the 'Total Liabilities".
If the "Variation in NWC" is not equal to "Surplus/Deficit in Funds Flow", it would appear just above the
"Long Term Surplus/Deficit" in Funds Flow Statement.
Each sheet has two pages of work. Each page is set for printing, therefore, while giving print command
for printing each sheet, just give the option as -- Page "1" to Page "2".
All sheets would print in Black and white only, therefore, do not tamper with colour schemes.
For changing the font and its size as per requirement, copy the selected data and paste it in the file
where such data is to be used.

NOTE BY THE AUTHOR:

Users may use this program at their own risk and responsibility.Users must validate the resultant data.
The author of this program is not responsible for any loss/defamation caused to the user in any form
whatsoever for using this program or its resultant data.
AJAY GANDHI
05.12.2011
This program has been developed by:

AJAY GANDHI, Team Leader, CPC, Shimla

For queries/suggestions, please write to: ajay.gandhi@sbi.co.in OR ajgandhi@rediffmail.com

CMA ---- INFORMATION SHEET

State Bank Of India

1
2
3
4
5
6
7
8
9
10
11
12
13

PART A
NAME OF THE FIRM/CO.
SEGMENT
AMOUNT IN
W.C.LIMIT -- PROPOSED
Op.Bal.of Imp.R.M.for YEAR 1
Op.Bal.of Ind. R.M.for YEAR 1
Op.Bal.of Tot. R.M.for YEAR 1
BALANCE SHEET DATE
BALANCE SHEET MONTH
FINANCIAL YEAR
DATA TYPE
YEAR NUMBER
Prel./Pre-op./Other exp.w/o

14
15
16
17
18
19
20

Adjustment in Depreciation
Adjustment in Op.Bal. of SIP
Adjustment in Op.Bal. of FG
Adjustment in P&L account
Adjustment in Deff.tax liabilities
Adjustment in Deff.tax assets
Capital work in progress

M/S STAR BIOTECH

C&I
CRORES
7.50

0.00
31ST
MARCH MARCH
2009
2010
AUD.
AUD.
YEAR 1 YEAR 2

INPUT FOR BREAK EVEN ANALYSIS

21 YEAR NUMBER
YEAR 1
22 Capacity utilisation
Weightage for fixed expenses
23 Power, water and fuel
25.00%
24 Wages and salary
25.00%
25 Other factory overheads
25.00%
26 Selling and Admn. expenses
50.00%
27 Intt. on TL, Deb. and DPC
LIMIT ASSESSMENT FEEDBACK
28 LIMIT ASSESSMENT YEAR
29 SYNOPSIS OF B/S YEAR
WORKING CAPITAL
30 MARGIN (% VALUE)

MARCH
2012
ESTI.
YEAR 4

MARCH
2013
PROJ.
YEAR 5

MARCH
2014
PROJ.
YEAR 6

0.00

0.00

YEAR 2

YEAR 3

YEAR 4

YEAR 5

YEAR 6

65.00%

68.00%

73.00%

75.00%

78.00%

MARCH
2015
PROJ.
YEAR 7

PERCENTAGE ONLY
PERCENTAGE ONLY
PERCENTAGE ONLY
PERCENTAGE ONLY

4
1

R.M.-IMP.

R.M.-IND.

S.I.P.

F.G.

25.00%

25.00%

25.00%

25.00%

CONSUMABLES -- IMP.

31 MARGIN (% VALUE)
LETTER OF CREDIT
32 R.M.CONSUMPTION(%VALUE)
33 LEAD TIME (MONTHS)
34 USANCE PERIOD (MONTHS)
BANK GUARANTEE
35 BG OUTSTANDING AS ON

MARCH
2011
AUD.
YEAR 3

YEAR NO. AS 1,2,3,4 OR 5 ONLY

YEAR NO. AS 1,2,3,4 OR 5 ONLY
REC.-DOM. REC.-EXP.

35.00%

CONSUMABLES -- IND.

40.00%
LC (IMPORT)

LC (INDIGENOUS)
30.00%
0.10
3.00

DATE IN DD/MM/YY FORMAT

36 BG OUTSTANDING
37 TOTAL BG REQD.DURING YR.
38 EST.BG CANCEL./MATURITY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

PART B
ESTIMATED DATA AS PER LAST SANCTION
2009
2010
Domestic sales
Export sales
Oth.sales/income - E.duty/Dis.
Net sales
0.00
0.00
Operating profit
Profit before tax
PBT/Net sales
Profit after tax
Cash accruals
PBDIT
Paid up capital
Tangible net worth
Adjusted TNW
TOL/TNW
TOL/Adjusted TNW
Current ratio
NWC

AMOUNT OF BG ONLY
AMOUNT OF BG ONLY
AMOUNT OF BG ONLY

2011

0.00

2012

0.00

State Bank Of India

PAGE 1

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II -- OPERATING STATEMENT
M/S STAR BIOTECH

1
i)
ii)
iii)
iv)

Gross Sales
Domestic sales
Export sales
Trading sales
Other income
TOTAL

AMOUNT IN CRORES

As per profit and loss account actuals/estimates for the year ended/ending
31ST MARCH
MARCH
MARCH
MARCH
MARCH
MARCH
MARCH
2009
2010
2011
2012
2013
2014
2015
AUD.
AUD.
AUD.
ESTI.
PROJ.
PROJ.
PROJ.
11.26
17.11
30.00
40.82
45.91
50.99

0.00

11.26

17.11

30.00

40.82

45.91

50.99

2 Less Excise duty

Less rebate and discount
TOTAL

0.00

0.00

0.00

0.00

0.82
0.82

0.90
0.90

0.99
0.99

3 Net Sales (Item 1 - Item 2)

0.00

11.26

17.11

30.00

40.00

45.01

50.00

#DIV/0!

52%

75%

33%

13%

11%

0.97
0.97

8.29
8.29

13.55
13.55

23.72
23.72

32.63
32.63

36.66
36.66

41.49
41.49

0.00

0.00

0.00

0.00

0.00

0.00

0.00

iii) Power and fuel

0.25

0.34

0.60

0.80

0.85

0.85

iv) Direct labour

(Factory wages and salary)
v) Other manufacturing expenses
(a)Repair & maintenance
(b)Other factory overheads
vi) Depreciation

0.39

0.36

0.63

0.77

1.00

1.00

0.05

0.03

0.08

0.09

0.12

0.14

1.17

1.40

2.02

1.89

1.46

1.24

10.15

15.68

27.05

36.18

40.09

44.72

4 Percentage rise or fall in net

sales as compared to last year
5 Cost of sales
i) Raw materials (including
stores and other items used
in process of manufacture)
(a) Imported
(b) Indigenous
ii) Other spares
(a) Imported
(b) Indigenous

vii) SUB TOTAL (i to vi)

0.97

State Bank Of India

PAGE 2

M/S STAR BIOTECH

AMOUNT IN CRORES

31ST MARCH
2009
AUD.

viii) Add op. stocks-in-process

ix) Deduct cl. stocks-in-process

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

MARCH
2015
PROJ.

0.00
0.95

0.95
0.86

0.86
1.15

1.15
1.53

1.53
1.72

1.72
1.93

9.20
0.97
0.72

15.77
0.72
1.48

26.76
1.48
2.45

35.80
2.45
3.29

39.90
3.29
3.75

44.51
3.75
4.19

x) Cost of Production
xi) Add op.stock of finished goods
xii) Ded. cl.stock of finished goods

0.97

xiii) S.TOTAL(Total cost of sales)

0.00
0.00

9.45
1.81
0.48

15.01
2.10
0.23

25.79
4.21
0.40

34.96
5.04
0.55

39.44
5.57
0.62

44.07
5.93
0.69

7 SUB TOTAL (5 + 6)

0.00

9.93

15.24

26.19

35.51

40.06

44.76

8 Oper. profit before intt.(3 - 7)

0.00

1.33

1.87

3.81

4.49

4.95

5.24

0.95

1.21

2.39

2.33

2.16

1.76

0.38

0.66

1.42

2.16

2.79

3.48

0.00

0.00

0.00

0.00

0.00
0.00
0.00
0.01

0.00
0.00
0.00
0.01

0.00
0.00
0.00
0.01

0.00

0.97

6 Selling,Gen.and Admn. Exp.

9 Interest
10
11
i)
(a)
(b)
(c)
(d)

Oper.profit after interest (8 - 9)

Non-oper. income/expenses
Add other non-operating income
Sale of fixed assets
Intt. and Div. on investments
Interest income
Miscellaneous income
Sub total (Income)
Deduct other non-oper. exp.
Prel./Pre-op./Other exp. w/o
Prel./Pre-op./Other exp. w/o
Donations/Loss-Sale of FA/Inv.
Prov./Prem on Red.of P.Shares
Sub total (Expenses)
Net of other non-op.income/exp

0.00

0.00

0.00

0.00
0.00

0.00

0.00
0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.01
-0.01

0.01
-0.01

0.01
-0.01

0.01
-0.01

12 Profit before tax/Loss(10+11(iii))

0.00

0.38

0.66

1.41

2.15

2.78

3.47

13 Provision for taxes

0.00

0.00

0.00

0.00

0.00

0.00

0.99

14
15
16
17

0.00

0.38

0.66

1.41

2.15

2.78

2.48

0.00

0.38

0.66

1.41

2.15

2.78

2.48

ii)
(a)
(b)
(c)
(d)
iii)

Net Profit/Loss (12 - 13)

Prov. for Def.Tax Assets
Prov. for Def.Tax Liabilities
Profit/Loss after Def.Tax (14-15)

18 Equity Dividend paid (Amount)

0.00
0.01

(Already paid + B.S. Provision)

19 Retained profit (14 - 15)
20 Ret.profit/Profit after Def.Tax(%)

0.00

0.38
100%

0.66
100%

1.41
100%

2.15
100%

2.78
100%

2.48
100%

0.97

11.96

17.78

31.26

41.22

45.66

50.65

0.00%
100.00%
100.00%

0.00%
69.31%
69.31%

0.00%
76.21%
76.21%

0.00%
75.88%
75.88%

0.00%
79.16%
79.16%

0.00%
80.29%
80.29%

0.00%
81.92%
81.92%

0.00%
0.00%
0.00%

0.00%
0.00%
0.00%

0.00%
0.00%
0.00%

0.00%
0.00%
0.00%

0.00%
0.00%
0.00%

0.00%
0.00%
0.00%

0.00%
0.00%
0.00%

0.00%

2.09%

1.91%

1.92%

1.94%

1.86%

1.68%

0.00%

3.26%

2.02%

2.02%

1.87%

2.19%

1.97%

0.00%
0.00%
0.00%
0.00%

0.42%
0.00%
0.00%
9.78%

0.17%
0.00%
0.00%
7.87%

0.26%
0.00%
0.00%
6.46%

0.22%
0.00%
0.00%
4.59%

0.26%
0.00%
0.00%
3.20%

0.28%
0.00%
0.00%
2.45%

0.00

1.24

0.65

0.52

0.51

0.52

0.52

0.91

1.18

1.14

1.13

1.14

1.14

16.07%
4.26%

12.27%
1.34%

14.03%
1.33%

12.60%
1.38%

12.38%
1.38%

11.86%
1.38%

11.81%

10.93%

12.70%

11.23%

11.00%

10.48%

8.44%

7.07%

7.97%

5.83%

4.80%

3.52%

3.37%

3.86%

4.73%

5.40%

6.20%

6.96%

3.37%

3.86%

4.70%

5.37%

6.18%

6.94%

3.37%

3.86%

4.70%

5.37%

6.18%

4.96%

3.37%

3.86%

4.70%

5.37%

6.18%

4.96%

3.37%

3.86%

4.70%

5.37%

6.18%

4.96%

State Bank Of India

FORM III -- ANALYSIS OF BALANCE SHEET

M/S STAR BIOTECH

AMOUNT IN CRORES

LIABILITIES

As per balance sheet for year ending on

31ST MARCH

CURRENT LIABILITIES
1 Short term borr. from banks
(incl. bills purch., disc. and
excess borr.placed on repaymt)
i) From applicant bank
ii) From other banks

2009
AUD.

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

7.50

9.00

9.00

4.18

7.50

9.00

9.00

1.92

1.28

1.52

2.86

3.08

0.13

0.08

0.16

0.16

0.16

0.00

0.00

0.00

1.86

1.95

1.95

0.40

3.15

4.18
0.00

0.40

3.15

0.37

iii) (of which bills purch./disc.)

Sub total (A)
2 Short term borr. from others
3 Sundry Creditors (Trade)
4 Adv.payments from customers/
deposits from dealers
5 Provision for taxation
6 Dividend payable
7 Other statutory liabilities
(due within one year)
8 Dep./instal.of TL/DPGs/Deb.
etc.(due within one year)
9 Other curr.liabilities and prov.
(due within one year)
(Specify major items)
i) Expenses Payable
ii) Tds Payable
iii)
iv)
v)
Sub total (B)
10 TOTAL CURR. LIABILITIES
(Total of 1 to 9 excld. 1(iii))

1.32

0.06

1.83

0.01

0.13

0.13

0.00
0.13

0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00

0.37

3.43

3.20

3.67

5.10

5.32

0.77

6.58

7.38

11.17

14.10

14.32

State Bank Of India

M/S STAR BIOTECH

AMOUNT IN CRORES

As per balance sheet for year ending on

31ST MARCH
TERM LIABILITIES
11 Deb.(not maturing within 1yr.)

2009
AUD.

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

0.00
12 Pref.sh.(redeemable after 1yr)
5.19

6.82

0.00
6.69

6.14

4.18

2.23

16 Other term liabilties

0.34

0.34

0.59

0.00
1.20

0.00
1.35

17 TOTAL TERM LIABILITIES

5.53

7.16

7.28

7.34

0.00
1.20
0.00
5.38

18 TOTAL OUTSIDE LIABILITIES

(Item 10 + item 17)

6.30

13.74

14.66

18.51

19.48

17.90

3.09

2.98

4.88

4.88

4.88

4.88

13 TL (excl. instalments payable

within one year)

14 Def.payment credits (excluding

instal. due within one year)
15 Term dep.(repayable after 1yr.)

NET WORTH
19 Ordinary share capital

3.58

20 General reserve
21 Revaluation reserve
22 Other reserves (excl.provisions)
Capital reserve
Share premium account
Subsidy

0.00

0.00

23 Surplus(+)/Deficit(-) in P&L A/C

Share application money
Revaluation reserve
Deffered tax liabilities

0.00
0.00

0.38
0.00

1.04
0.00

2.45
0.00

4.60
0.00

7.38
0.00

0.00

0.00

0.00

0.00

0.00

0.00

24 NET WORTH

3.09

3.36

5.92

7.33

9.48

12.26

25 TOTAL LIABILITIES
0

9.39

17.10

20.58

25.84

28.96

30.16

0.00

0.00

0.00

0.00

0.00

0.00

PAGE 1

MARCH
2015
PROJ.

9.00

9.00

3.54
0.16

0.00
0.84

0.13

4.67
13.67

PAGE 2

MARCH
2015
PROJ.

1.39

1.50
2.89
16.56

4.88

9.86

0.00
14.74

31.30
0.00

M/s Star Biotech

DSCR(OVERALL)
YEAR
Sales/Reciepts
Net profit
Depreciation
Cash accruals
Interest
TOTAL
TL/DPG repay.
Interest
TOTAL
Gross DSCR
Gross Av.DSCR
Net DSCR
Net Av.DSCR

2012
30.00
1.41
2.02
3.43
1.30
4.73
1.79
1.30
3.09
1.53

2013
40.00
2.15
1.89
4.04
1.03
5.07
1.86
1.03
2.89
1.75

2014
45.01
2.78
1.46
4.24
1.00
5.24
1.95
1.00
2.95
1.78

2015
50.00
2.48
1.24
3.72
0.45
4.17
1.95
0.45
2.40
1.74

1.92

2.17

2.17

1.91

2013
40.00
2.15
1.89
4.04
1.03
5.07
1.86
1.03
2.89
1.75

2014
45.01
2.78
1.46
4.24
1.00
5.24
1.95
1.00
2.95
1.78

2015
50.00
2.48
1.24
3.72
0.45
4.17
1.95
0.45
2.40
1.74

DSCR(PROJECT)
YEAR
2012
Sales/Reciepts
30.00
Net profit
1.41
Depreciation
2.02
Cash accruals
3.43
Interest
1.30
TOTAL
4.73
TL/DPG repay.
1.79
Interest
1.30
TOTAL
3.09
Gross DSCR
1.53
Gross Av.DSCR
Net DSCR
Net Av.DSCR

1.91

SECURITY MARGIN
FY ENDING 31ST MARCH
WDV OF FIXED ASSETS
AGG.TL OUTSTANDINGS
SECURITY MARGIN
% OF MARGIN

2012
2013
1.01
2.56
8.00
6.14
-6.99
-3.58
-692.08% -139.84%

2016
55.00
2.73
1.20
3.93
0.26
4.19
0.84
0.26
1.10
3.81
2.80
4.68
3.58

2016
55.00
2.73
1.20
3.93
0.26
4.19
0.84
0.26
1.10
3.81
2.14
4.68
2.66

2014
3.89
4.18
-0.29
-7.46%

(Rs. in crores)
2017
2018
60.50
66.55
3.00
3.30
2.20
3.20
5.20
6.50
0.14
0.03
5.34
6.53
0.84
0.49
0.14
0.03
0.98
0.52
5.45
12.56
6.19

13.27

2017
60.50
3.00
2.20
5.20
0.14
5.34
0.84
0.14
0.98
5.45

2018

6.19

2015
5.03
2.23
2.80
55.67%

2016
6.01
1.39
4.62
76.87%

Project Cost
Land
Building
Plant & Machinery
Misc.Fixed Asssets
Pre-op.Exp.
Security Deposit

0.32
3.03
6.20
2.83
0.07
0.09

FA
12.44
12.45

RM
SIP
FG
Cons.
Recv.

1.02
0.00
0.32
1.90
3.24

Contingency
Publicity, Advertising
Margin for W.C.
Total

0.06
NWC new
0.83 NWC old
13.43 NWC

Internal accruals
Capital
Unsecured loans
Term Loan
Total

0.52
4.49
0.72
7.70
13.43

D/E
D/E with U.S.Loans as Eq.
Margin
Gross DSCR
Net DSCR

3.01
2.82

0.65 Less:
0.53
0.12

Adv from Customers

Creditors
1.70
NWC
W.C.limits
0.90
2.60

38%

WCMargin

0.64

CR
TOL/TNW

0.82
2.03

2012
65%

2013
75%

2014
85%

4.21

4.76

5.37

2.20
0.10
0.23
0.18
1.09
0.20
4.00
0.21

2.45
0.11
0.27
0.20
1.31
0.24
4.58
0.18

2.76
0.13
0.31
0.23
1.16
0.29
4.88
0.49

38%

1.68
1.34
38%
2.80
3.58
Break Even Point

Capacity utilisation
Sale value of the product
Variable Expenses
(i)Raw material
(ii)Consumable stores and spares
(iii)Power, water and fuel
(iv)Repairs and maintenance
(v)Interest on working capital
(vi)Wages

90%

75%

Contribution (A-B)
25%
Fixed and semi-fixed expenses
(i)Wages
(ii)Selling and Admn. Expenses
(iii)Depreciation
(iv)Power, water and fuel
(v)Interest on TL

10%

0.07
0.18
0.47
0.03
1.30
2.05
-1.84

0.08
0.19
0.47
0.03
1.03
1.80
-1.62

0.10
0.20
0.47
0.03
1.00
1.80
-1.31

634.52%

750.00%

312.24%

Operating profit (C-D)

Break Even point

SENSITIVITY ANALYSIS
FY ENDING 31ST MARCH
SALES
NET PROFIT
DECLINE IN SELLING PRICE
REVISED SALES
REVISED NET PROFIT
DEPRECIATION

DECLINE IN SELLING PRICE BY

2012
30.00
1.41
0%
30.00
1.41
2.02

2013
40.00
2.15
7%
37.20
-0.65
1.89

2014
45.01
2.78
7%
41.86
-0.37
1.46

2015
50.00
2.48
7%
46.50
-1.02
1.24

7%
2016
55.00
2.73
7%
51.15
-1.12
1.20

CASH ACCRUALS
INTEREST
TOTAL
TL REPAYMENT
INTEREST
TOTAL
GROSS DSCR
NET DSCR
AV.GROSS DSCR
AV.NET DSCR

3.43
1.30
4.73
1.79
1.30
3.09
1.53
1.92
1.12
1.17

SENSITIVITY ANALYSIS
FY ENDING 31ST MARCH
SALES
NET PROFIT
RAW MATERIAL CONSUMP.
INCREASE IN RM PRICES
REVISED RM CONSUMPTION
REVISED NET PROFIT
DEPRECIATION
CASH ACCRUALS
INTEREST
TOTAL
TL REPAYMENT
INTEREST
TOTAL
GROSS DSCR
NET DSCR
AV.GROSS DSCR
AV.NET DSCR

As on 31.03........
Opening TNW
Add PAT
Increase in equity
Inc./Decrease
prel.exp.
Dividend payment
TNW
Closing TNW

YEAR
Sales/Reciepts
Net profit
Depreciation
Cash accruals

in

1.24
1.03
2.27
1.86
1.03
2.89
0.79
0.67

1.09
1.00
2.09
1.95
1.00
2.95
0.71
0.56

0.22
0.45
0.67
1.95
0.45
2.40
0.28
0.11

0.08
0.26
0.34
0.84
0.26
1.10
0.31
0.10

2012
30.00
1.41
15.43
7%
16.51
0.33
2.02
2.35
1.30
3.65
1.79
1.30
3.09
1.18
1.31
1.66
1.96

2013
40.00
2.15
15.45
7%
16.53
1.07
1.89
2.96
1.03
3.99
1.86
1.03
2.89
1.38
1.59

2014
45.01
2.78
15.45
7%
16.53
1.70
1.46
3.16
1.00
4.16
1.95
1.00
2.95
1.41
1.62

2015
50.00
2.48
15.45
7%
16.53
1.40
1.24
2.64
0.45
3.09
1.95
0.45
2.40
1.29
1.35

7%
2016
55.00
2.73
15.45
7%
16.53
1.65
1.20
2.85
0.26
3.11
0.84
0.26
1.10
2.83
3.39

0.00

INCREASE IN RM PRICES BY

2007
3.09
0.75
0.00
0.00

2008
3.84
1.72
0.00
0.00

2009
5.56
2.33
0.00
0.00

2010
7.89
2.73
0.00
0.00

2011
10.62
3.06
0.00
0.00

2012
13.68
3.38
0.00
0.00

0.00
3.84
5.24

0.00
5.56
6.96

0.00
7.89
9.29

0.00
10.62
12.02

0.00
13.68
15.08

0.00
17.06
18.46

2006

2007
40.00
2.15
1.89
4.04

2008
45.01
2.78
1.46
4.24

2009
50.00
2.48
1.24
3.72

2010
50.00
2.48
1.24
3.72

2011
55.00
2.05
0.90
3.93

TOTAL
11.94
6.73
19.65

Interest
TOTAL
TL/DPG repay.
Interest
TOTAL
Gross DSCR
Gross Av.DSCR
Net DSCR
Net Av.DSCR

1.03
5.07
0.10
1.03
2.89
1.75

1.00
5.24
0.40
1.00
2.95
1.78

0.45
4.17
0.40
0.45
2.40
1.74

0.45
4.17
0.40
0.45
2.40
1.74

0.26
4.19
0.30
0.26
1.10
3.81

40.40

10.60

9.30

9.30

13.10

1.95
12.28

3.19
22.84
1.60
3.19
11.74

M/s Star Biotech

REPAYMENT
2019
73.21
3.63
4.20
3.92
0.01
3.93
0.06
0.01
0.07
56.14

TOTAL
21.48
17.41
34.98
4.22
39.20
9.78
4.22
14.00

13 QTRLY
STARTING
FROM JAN 2012

TERM LOAN-1
2012
4.2240
1ST Q.
0.2639
3.9601
2ND Q.
0.2639
3.6962
3RD Q.
0.2639
3.4323
4TH Q.
0.2639
3.1684

TOTAL REPAYMENTS

2013
3.1684
0.2639
2.9045
0.2639
2.6406
0.2639
2.3767
0.2639
2.1128

1.0556

1.0556

2012
0.2227
0.0139
0.2088
0.0139
0.1949
0.0139
0.1810
0.0139
0.1671

2013
0.1671
0.0139
0.1532
0.0139
0.1393
0.0139
0.1254
0.0139
0.1115

0.0556

0.0556

TERM LOAN-3
2012
4.3433
1ST Q.
0.1700
4.1733
2ND Q.
0.1700
4.0033
3RD Q.
0.1700
3.8333
4TH Q.
0.1700
3.6633

2013
3.6633
0.1700
3.4933
0.1700
3.3233
0.1700
3.1533
0.1700
2.9833

65.33
REPAYMENT

2019

TOTAL

13 QTRLY
STARTING
FROM JAN 2012

14.55
10.01
24.56
4.18
28.74
9.23
4.18
13.41

2020
-2.75
0.00
-2.75
###

1ST Q.
2ND Q.
3RD Q.
4TH Q.

TOTAL REPAYMENTS

REPAYMENT

2017
6.85
0.55
6.30
91.97%

Term Loan-2

2021 Average
-6.95
0.00
-6.95
100.00%
73.68%

23 QTRLY
STARTING
FROM JAN 2012

TOTAL REPAYMENTS
CC
1.16
0.23
0.53
0.00
1.79
3.71

REPAYMENT

25 QTRLY

0.6800

0.6800

NEW TERM LOAN-4

2012
1.0000
1ST Q.

2013
1.0000
0.0180

0.00
0.88

STARTING
FROM APR 2013

2.00
2.88

1.0000
0.0000
1.0000
0.0000
1.0000
0.0000
1.0000

0.9820
0.0180
0.9640
0.0180
0.9460
0.0180
0.9280

0.0000

0.0720

SME CAR LOAN

2012
0.0000
1ST Q.
0.0000
0.0000
2ND Q.
0.0000
0.0000
3RD Q.
0.0000
0.0000
4TH Q.
0.0000
0.0000

2013
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2ND Q.
3RD Q.
4TH Q.

0.83
TOTAL REPAYMENTS

REPAYMENT

TOTAL REPAYMENTS

REPAYMENT

0.0000

0.0000

CORPORATE LOAN
2012
0.0000
1ST Q.
0.0000
0.0000
2ND Q.
0.0000
0.0000
3RD Q.
0.0000
0.0000
4TH Q.
0.0000
0.0000

2013
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

TOTAL REPAYMENTS

REPAYMENT

2017
60.50
3.00
7%
56.27
-1.23
2.20

2020

TOTAL

TOTAL

-5.96
17.41

0.0000

0.0000

TOTAL TERM LOAN

2012
9.7900
1ST Q.
0.4478
9.3422
2ND Q.
0.4478
8.8944
3RD Q.
0.4478
8.4466
4TH Q.
0.4478

2013
7.9988
0.4658
7.5330
0.4658
7.0672
0.4658
6.6014
0.4658

0.97
0.14
1.11
0.84
0.14
0.98
1.13
1.15

11.45
4.22
15.67
9.78
4.22
14.00

TOTAL REPAYMENTS

2ND Q.
3RD Q.
2020

TOTAL
4TH Q.

TOTAL REPAYMENTS
8.07
10.01
18.08
4.18
22.26
9.23
4.18
13.41

6.1356

1.7912

1.8632

2012
7.50
0.00
7.50
0.00
7.50
0.00
7.50
0.00
7.50

2013
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

0.00

0.00

2012
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

2013
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

CASH CREDIT

1ST Q.

2017
60.50
3.00
15.45
7%
16.53
1.92
2.20
4.12
0.14
4.26
0.84
0.14
0.98
4.35
4.90

7.9988

DEPOSITS FROM CUSTOMERS

1ST Q.
2ND Q.
3RD Q.
4TH Q.

TOTAL REPAYMENTS

2014
2.1128
0.2639
1.8489
0.2639
1.5850
0.2639
1.3211
0.2639
1.0572

2015
1.0572
0.2639
0.7933
0.2639
0.5294
0.2639
0.2655
0.2655
0.0000

2016
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2017
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2018
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2019
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2020
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

TOTAL
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

1.0556

1.0572

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2014
0.1115
0.0139
0.0976
0.0139
0.0837
0.0139
0.0698
0.0139
0.0559

2015
0.0559
0.0139
0.0420
0.0139
0.0281
0.0139
0.0142
0.0142
0.0000

2016
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2017
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2018
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2019
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2020
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

TOTAL
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

0.0556

0.0559

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2014
2.9833
0.1700
2.8133
0.1700
2.6433
0.1700
2.4733
0.1700
2.3033

2015
2.3033
0.1700
2.1333
0.1700
1.9633
0.1700
1.7933
0.1700
1.6233

2016
1.6233
0.1700
1.4533
0.1700
1.2833
0.1700
1.1133
0.1700
0.9433

2017
0.9433
0.1700
0.7733
0.1700
0.6033
0.1700
0.4333
0.1700
0.2633

2018
0.2633
0.1700
0.0933
0.0933
0.0000
0.0000
0.0000
0.0000
0.0000

2019
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2020
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

TOTAL
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

0.6800
3.0000

0.6800
3.0000

0.6800
3.0000

0.6800
3.0000

0.2633
3.0000

0.0000
3.0000

0.0000
3.0000

0.0000
3.0000

1.7400

3.8100

5.4500

0.0000

0.0000

0.0000

0.0000

0.0000

2014
0.9280
0.0400

2015
0.7680
0.0400

2016
0.6080
0.0400

2017
0.4480
0.0400

2018
0.2880
0.0400

2019
0.0620
0.0620

2020
0.0000
0.0000

TOTAL
0.0000
0.0000

4.2240
4.2240

0.2227

4.3433

0.8880
0.0400
0.8480
0.0400
0.8080
0.0400
0.7680

0.7280
0.0400
0.6880
0.0400
0.6480
0.0400
0.6080

0.5680
0.0400
0.5280
0.0400
0.4880
0.0400
0.4480

0.4080
0.0400
0.3680
0.0400
0.3280
0.0400
0.2880

0.2480
0.0620
0.1860
0.0620
0.1240
0.0620
0.0620

0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

0.1600

0.1600

0.1600

0.1600

0.2260

0.0620

0.0000

0.0000

2014
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2015
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2016
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2017
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2018
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2019
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2020
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

TOTAL
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2014
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2015
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2016
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2017
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2018
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2019
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2020
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

TOTAL
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2014
6.1356
0.4878
5.6478
0.4878
5.1600
0.4878
4.6722
0.4878

2015
4.1844
0.4878
3.6966
0.4878
3.2088
0.4878
2.7210
0.4897

2016
2.2313
0.2100
2.0213
0.2100
1.8113
0.2100
1.6013
0.2100

2017
1.3913
0.2100
1.1813
0.2100
0.9713
0.2100
0.7613
0.2100

2018
0.5513
0.2100
0.3413
0.1553
0.1860
0.0620
0.1240
0.0620

2019
0.0620
0.0620
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

2020
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

TOTAL
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000

1.0000

0.0000

0.0000

4.1844

2.2313

1.3913

0.5513

0.0620

0.0000

0.0000

0.0000

1.9512

1.9531

0.8400

0.8400

0.4893

0.0620

0.0000

0.0000

2014
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

2015
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

2016
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

2017
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

2018
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

2019
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

2020
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

TOTAL
9.00
0.00
9.00
0.00
9.00
0.00
9.00
0.00
9.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2014
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

2015
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

2016
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

2017
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

7.9988

INTEREST

TERM LOAN-1
2012

2013

2014

2015

2016

2017

15.00%

TOTAL INTEREST
INTEREST

0.1485

0.1089

0.0693

0.0297

0.0000

0.0000

0.1386

0.0990

0.0594

0.0199

0.0000

0.0000

0.1287

0.0891

0.0495

0.0100

0.0000

0.0000

0.1188

0.0792

0.0396

0.0000

0.0000

0.0000

0.5346

0.3762

0.2178

0.0596

0.0000

0.0000

Term Loan-2
2012

2013

2014

2015

2016

2017

15.00%

TOTAL INTEREST

INTEREST

0.0078

0.0057

0.0037

0.0016

0.0000

0.0000

0.0073

0.0052

0.0031

0.0011

0.0000

0.0000

0.0068

0.0047

0.0026

0.0005

0.0000

0.0000

0.0063

0.0063

0.0063

0.0063

0.0063

0.0063

0.0282

0.0219

0.0157

0.0095

0.0063

0.0063

TERM LOAN-3
2012

2013

2014

2015

2016

2017

15.00%

TOTAL INTEREST

0.1565

0.1310

0.1055

0.0800

0.0545

0.0290

0.1501

0.1246

0.0991

0.0736

0.0481

0.0226

0.1437

0.1182

0.0927

0.0672

0.0417

0.0162

0.1374

0.1119

0.3455

0.0609

0.0354

0.0099

0.5877

0.3738

0.7928
0.4500
0.1500
0.3000

0.2817
0.4500

0.1797
0.4500

0.0777
0.4500

0.7317

0.6297

0.5277

Less intt. capitalised

INTEREST
15.00%

0.3738
NEW TERM LOAN-4
2012

2013

2014

2015

2016

2017

TOTAL INTEREST

INTEREST

0.0375

0.0368

0.0333

0.0273

0.0213

0.0153

0.0375

0.0362

0.0318

0.0258

0.0198

0.0138

0.0375

0.0355

0.0303

0.0243

0.0183

0.0123

0.0375

0.0348

0.0288

0.0228

0.0168

0.0108

0.1500

0.1433

0.1242

0.1002

0.0762

0.0522

SME CAR LOAN

2012

2013

2014

2015

2016

2017

10.50%

TOTAL INTEREST

INTEREST

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

CORPORATE LOAN
2012

2013

2014

2015

2016

2017

10.25%

TOTAL INTEREST

INTEREST

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

TOTAL TERM LOAN

2012

2013

2014

2015

2016

2017

0.3503

0.2824

0.2118

0.1386

0.0758

0.0443

0.3335

0.2650

0.1934

0.1204

0.0679

0.0364

0.3167

0.2475

0.1751

0.1020

0.0600

0.0285

TOTAL INTEREST

0.3000

0.2322

0.4202

0.0900

0.0585

0.0270

1.3005

1.0271

1.0005

0.4510

0.2622

0.1362

INTEREST ON CASH CREDIT

2012

2013

2014

2015

2016

2017

14.50%

TOTAL INTEREST

0.2719

0.3263

0.1763

0.3263

0.3263

0.3263

0.2719

0.3263

0.3263

0.3263

0.3263

0.3263

0.2719

0.3263

0.3263

0.3263

0.3263

0.3263

0.2719

0.3263

0.3263

0.3263

0.3263

0.3263

1.0876

1.3052

1.1552

1.3052

1.3052

1.3052

INTEREST ON DEPOSITS FROM CUSTOMERS

2012
2013
10.00%

TOTAL INTEREST

2014

2016

2017

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

INTEREST ON CASH CREDIT + TERM LOAN + DEPOSITS

2012
2013
2014

TOTAL INTEREST

2015

2015

2016

2017

0.62

0.61

0.39

0.46

0.40

0.37

0.61

0.59

0.52

0.45

0.39

0.36

0.59

0.57

0.50

0.43

0.39

0.35

0.57

0.56

0.75

0.42

0.38

0.35

2.39

2.33

2.16

1.76

1.56

1.43

2018

2019

2020

TOTAL

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2018

2019

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0063

0.0063

0.0063

0.0063

2018

2019

2020

TOTAL

0.0035

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0035
0.4500

0.0000
0.4500

0.0000
0.0000

0.0000
0.4500

0.4535

0.4500

0.0000

0.4500

2018

2019

0.0093

0.0000

0.0070

0.0000

0.0046

0.0000

0.0023

0.0000

0.0232

0.0000

2018

2019

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2018

2019

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2018

2019

2020

TOTAL

0.0128

0.0000

0.0000

0.0000

0.0070

0.0000

0.0000

0.0000

0.0046

0.0000

0.0000

0.0000

0.0086

0.0063

0.0000

0.0000

0.0330

0.0063

0.0000

0.0000

2018

2019

2020

TOTAL

0.3263

0.0000

0.0000

0.0000

2.0797

0.3263

0.0000

0.0000

0.0000

2.2297

0.3263

0.0000

0.0000

0.0000

2.2297

0.3263

0.0000

0.0000

0.0000

2.2297

1.3052

0.0000

0.0000

0.0000

8.7688

2018

TOTAL

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

0.0000

2018

TOTAL

0.34

0.00

0.33

0.00

0.33

0.00

0.33

0.01

1.33

0.01

State Bank Of India

FORM III -- ANALYSIS OF BALANCE SHEET

0 M/S STAR BIOTECH

AMOUNT IN CRORES

ASSETS

As per balance sheet for year ending on

31ST

CURRENT ASSETS
26 Cash and bank balances

MARCH
2009
AUD.

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

0.05

0.02

0.04

0.05

0.13

0.14

0.00

0.00

0.00

0.00

0.00

0.00

3.62

3.93

7.36

9.36

10.54

0.00

3.62

3.93

7.36

9.36

10.54
0.00

0.00
0.00
0.97

1.48
1.48
0.95
0.72

1.96
1.96
0.86
1.48

2.95
2.95
1.15
2.45

4.09
4.09
1.53
3.29

4.58
4.58
1.72
3.75

0.00
0.97

0.00
3.15

0.00
4.30

0.00
6.55

0.00
8.91

0.00
10.05

0.05

0.20

0.06

0.25

0.32

0.35

0.04

0.04
0.00

0.24
0.00

0.14

0.14

0.14

27 Inv. (other than long term inv.)

i) Govt.and oth. trustee securities
ii) Fixed deposits with banks

28 Receiv. other than deferred and

exports(incl.bill purchased and
discounted by banks)
ii) Exp.receivables (including bills
purchased and disc.by banks)

29 Instal. of deferred receivables

(due within one year)
30 Inventory:
i) R.M.(incl.stores and other item
used in process of manufacture
(a) Imported
(b) Indigenous
ii)
iii)
iv)
(a)
(b)

Stocks-in-process
Finished goods
Other consumable spares
Imported
Indigenous

31 Adv. to supp. of raw materials

and stores & spares
32 Advance payment of taxes
33
i)
ii)
34

Other current assets

Advance
TDS
TOTAL CURRENT ASSETS

0.00

(Total 26 to 33)

1.11

7.03

8.57

14.35

18.86

21.22

State Bank Of India

0 M/S STAR BIOTECH

AMOUNT IN CRORES

As per balance sheet for year ending on

31ST

FIXED ASSETS
35 Gross block(L & B,machinery
and capital work in progress)
36 Depreciation to date
37 NET BLOCK (35-36)

MARCH
2009
AUD.

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

7.39

11.18

14.52

16.02

16.52

16.82

0.00

1.17

2.57

4.59

6.48

7.94

7.39

10.01

11.95

11.43

10.04

8.88

OTHER NON-CURR. ASSETS

38 Inv./book debts/advances/dep.
which are not current assets
i)
(a) Inv. in subsidiary co./affiliates
(b) Others
ii) Adv. to supp. of capital goods
and contractors
iii) Deffered domestic receivables
iv) Deffered export receivables
v) Security deposits
vi) Staff advances
vii) pre-operative exp
viii)
ix)
x)
39 Non-cons. stores and spares
40 Oth.NCA incl.dues from directors
Deffered tax assets

0.00

0.06

0.06

0.06

0.06

0.06

0.06

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.83

0.00

0.00

0.00

0.00

0.00

0.00

0.89

0.06

0.06

0.06

0.06

0.06

43 TOT. ASSETS (34+37+41+42)

9.39

17.10

20.58

25.84

28.96

30.16

44 TAN. NET WORTH (24-42)

3.09

3.36

5.92

7.33

9.48

12.26

45 NET WORKING CAPITAL

[(17+24)-(37+41+42)]
46 CURRENT RATIO
47 TOT.OUT.LIAB./TAN.N.WORTH

0.34

0.45

1.19

3.18

4.76

6.90

1.44
2.04

1.07
4.09

1.16
2.48

1.28
2.53

1.34
2.05

1.48
1.46

41 TOT.OTH.NON-CURR.ASSETS
42 Intan.assets (patents, goodwill,
prel. expenses, bad/doubtful
expenses not provided for etc.)

48 TOT.TER.LIAB./TAN.N WORTH

1.79

2.13

1.23

1.00

0.57

0.29

PAGE 3

MARCH
2015
PROJ.

0.08

0.00
11.68

11.68

5.20
5.20
1.93
4.19

0.00
11.32
0.38

0.14

23.60
PAGE 4

MARCH
2015
PROJ.

16.82
9.18
7.64

0.06

0.00
0.06

31.30
14.74
9.93
1.73
1.12

0.20

State Bank Of India

PAGE 1

FORM IV - COMPARATIVE STATEMENT OF

CURRENT ASSETS AND CURRENT LIABILITIES
0 M/S STAR BIOTECH

AMOUNT IN CRORES

As per balance sheet for year ending on

31ST

CURRENT ASSETS
1 R.M. (incl.stores and other
items used in process of mfg.)
(a) Imported ----- Amount
Months' consumption

MARCH
2009
AUD.

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

MARCH
2015
PROJ.

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

(b) Indigenous-- Amount

Months' consumption

0.00
(0.00)

1.48
(2.14)

1.96
(1.74)

2.95
(1.49)

4.09
(1.50)

4.58
(1.50)

5.20
(1.50)

2 Oth.consumable spares, excl.

those included in (1) above:
(a) Imported ----- Amount
Months' consumption

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

(b) Indigenous-- Amount

Months' consumption

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

3 Stocks-in-process:
Amount
Months' cost of production

0.00
(0.00)

0.95
(1.24)

0.86
(0.65)

1.15
(0.52)

1.53
(0.51)

1.72
(0.52)

1.93
(0.52)

4 Finished goods:
Amount
Months' cost of sales

0.97
(0.00)

0.72
(0.91)

1.48
(1.18)

2.45
(1.14)

3.29
(1.13)

3.75
(1.14)

4.19
(1.14)

0.00
(0.00)

3.62
(3.86)

3.93
(2.76)

7.36
(2.94)

9.36
(2.75)

10.54
(2.75)

11.68
(2.75)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

0.00
(0.00)

5 Receiv.other than export & def.

receiv.(incl. bills purchased and
discounted by banks)
Amount
Months' domestic sales
(excl.deferred payment sales)
6 Export receivables (incl.bills
purchased and discounted):
Amount
Months' export sales

State Bank Of India

PAGE 2

FORM IV - COMPARATIVE STATEMENT OF

CURRENT ASSETS AND CURRENT LIABILITIES
0 M/S STAR BIOTECH

AMOUNT IN CRORES

As per balance sheet for year ending on

31ST

7 Adv. to suppl. of materials and

stores/consumable spares

MARCH
2009
AUD.

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

MARCH
2015
PROJ.

0.05

0.20

0.06

0.25

0.32

0.35

0.38

8 Other C.A. including cash and

bank bal. and def. receivables
due within 1yr (sp.major items)
Cash and Bank balances
Investment except long term
Instalments of def.receivables
Others

0.05
0.00
0.00
0.04

0.02
0.00
0.00
0.04

0.04
0.00
0.00
0.24

0.05
0.00
0.00
0.14

0.13
0.00
0.00
0.14

0.14
0.00
0.00
0.14

0.08
0.00
0.00
0.14

LESS:Def.receiv.taken as NCA

0.00

0.00

0.00

0.00

0.00

0.00

0.00

TOTAL CURRENT ASSETS

1.11

7.03

8.57

14.35

18.86

21.22

23.60

0.37
(4.58)

1.92
(2.36)

1.28
(1.09)

1.52
(0.74)

2.86
(1.02)

3.08
(0.99)

3.54
(1.01)

11 Advances from customers

0.00

0.13

0.08

0.16

0.16

0.16

0.16

12 Statutory liabilities

0.00

0.00

0.00

0.00

0.00

0.00

0.00

13
(a)
(b)
(c)

0.00
0.00
0.00

0.00
0.00
1.32

0.00
0.00
1.83

0.00
0.00
1.86

0.00
0.00
1.95

0.00
0.00
1.95

0.00
0.00
0.84

0.00

0.06

0.01

0.13

0.13

0.13

0.13

0.37

3.43

3.20

3.67

5.10

5.32

4.67

CURRENT LIABILITIES
(Oth. than bank borrowings for
working capital)
10 Creditors for purchase of R.M.,
stores and consumable spares
Amount
Months' purchase

Other C.L.(specify major items)

Short term borrowings -- others
Dividend payable
Instal.of Term Loan, DPG and
public deposits
(d) Other C.L. and provisions

14 TOTAL

State Bank Of India

PAGE 1

CASH FLOW STATEMENT

M/S STAR BIOTECH

AMOUNT IN CRORES

31ST
1 SOURCES
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(l)
(m)

Op. profit before interest

Depreciation
Incr. in Bank Borrowings for WC
Incr. in Creditors/Adv.payments
Incr. in Statutory liabilities
Sale of Fixed assets
Sale of investments in Ass./other
Intt. and Div. on investments
Miscellaneous income
Increase in capital
Incr. in term liab.incl.public dep.

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

MARCH
2014
PROJ.

Others

1.33
1.17
2.75
1.68
0.00
0.00
0.00
0.00
0.00
-0.11
2.95
0.00
0.06

1.87
1.40
1.03
-0.69
0.00
0.00
0.00
0.00
0.00
1.90
0.63
0.00
-0.05

3.81
2.02
3.32
0.32
0.00
0.00
0.00
0.00
0.00
0.00
0.09
0.00
0.12

4.49
1.89
1.50
1.34
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

4.95
1.46
0.00
0.22
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

5.24
1.24
0.00
0.46
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

TOTAL SOURCES

9.83

6.09

9.68

9.22

6.63

6.94

0.95
0.00
0.00
2.18
3.62

1.21
0.00
0.00
1.15
0.31

2.39
0.00
0.00
2.25
3.43

2.33
0.00
0.00
2.36
2.00

2.16
0.00
0.00
1.14
1.18

1.76
0.99
0.00
1.27
1.14

3.79
0.00
0.00
0.00
0.00
0.00
-0.68

3.34
0.00
0.00
0.00
0.00
0.00
0.06

1.50
0.00
0.01
0.00
0.00
0.00
0.09

0.50
0.00
0.01
1.87
0.00
0.00
0.07

0.30
0.00
0.01
1.80
0.00
0.00
-0.10

0.00
0.00
0.01
1.80
0.00
0.00
-0.11

3 Net surplus (1 - 2)

9.86
0.00
-0.03

6.07
0.00
0.02

9.67
0.00
0.01

9.14
0.00
0.08

6.49
0.00
0.14

6.86
0.00
0.08

4 Opening cash balance

5 Closing cash balance
6 Net increase in cash balance

0.05
0.02
-0.03

0.02
0.04
0.02

0.04
0.05
0.01

0.05
0.13
0.08

0.00
0.14
0.14

0.00
0.08
0.08

6.93
0.00
2.90
9.83

3.61
0.00
2.48
6.09

9.47
0.00
0.21
9.68

9.22
0.00
0.00
9.22

6.63
0.00
0.00
6.63

6.94
0.00
0.00
6.94

2 DISPOSITION
(a) Interest payment
(b) Tax payment
(c) Increase in current assets
i) Inventories
ii) Receivables
(d)
(e)
(f)
(g)
(h)
(i)
(j)

Increase in capital expenditure

Increase in investments
Miscellaneous expenditure
Repay. of TL/Deb./Public Dep.
Dividend payment
Others
TOTAL DISPOSITION
0

7
8
9
10

Cash from operations

Cash from investments
Cash from financing
Total cash sources

11
12
13
14

Disposal in operations
Disposal in investments
Disposal in financing
Total disposal of cash

6.75
3.79
-0.68
9.86

2.67
3.34
0.06
6.07

8.07
1.51
0.09
9.67

6.69
0.51
1.94
9.14

4.48
0.31
1.70
6.49

5.16
0.01
1.69
6.86

15 Net surplus

-0.03

0.02

0.01

0.08

0.14

0.08

16
17
18
19

0.18
-3.79
3.58
-0.03

0.94
-3.34
2.42
0.02

1.40
-1.51
0.12
0.01

2.53
-0.51
-1.94
0.08

2.15
-0.31
-1.70
0.14

1.78
-0.01
-1.69
0.08

Net cash from operations

Net cash from investments
Net cash from financing
Net increase in cash balance

State Bank Of India

PAGE 1

FORM VI - FUNDS FLOW STATEMENT

0 M/S STAR BIOTECH

AMOUNT IN CRORES

31ST
1 SOURCES
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

MARCH
2015
PROJ.

Net profit (after deffered tax)

Depreciation
Increase in capital
Incr. in term liab.incl.public dep.
Decrease in: Fixed assets
Depreciation adjustment
Other non-current assets
Deffered tax liabilities
Deffered tax assets
Others

0.38
1.17
0.00
1.63
0.00
0.00
0.83
0.00
0.00
0.00

0.66
1.40
1.90
0.12
0.00
0.00
0.00
0.00
0.00
0.00

1.41
2.02
0.00
0.06
0.00
0.00
0.00
0.00
0.00
0.00

2.15
1.89
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

2.78
1.46
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

2.48
1.24
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

TOTAL

4.01

4.08

3.49

4.04

4.24

3.72

0.00
0.00
0.11
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
1.96

0.00
0.00
0.00
1.80

0.00
0.00
0.00
0.69

3.79
0.00
0.00
0.00
0.00
0.00

3.34
0.00
0.00
0.00
0.00
0.00

1.50
0.00
0.00
0.00
0.00
0.00

0.50
0.00
0.00
0.00
0.00
0.00

0.30
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

TOTAL
VARIATION IN NWC
3 Long term surplus/deficit

3.90
0.11
0.11

3.34
0.74
0.74

1.50
0.00
1.99

2.46
0.00
1.58

2.10
0.00
2.14

0.69
0.00
3.03

4 Increase/decrease in C.A.
5 Increase/decrease in C.L.
other than bank borrowings
6 Increase/decrease in W.C.gap
7 Net surplus(+)/deficit(-)
8 Increase/decrease in Bank borr.
9 Increase/decrease in Net sales

5.92
3.06

1.54
-0.23

5.78
0.47

4.51
1.43

2.36
0.22

2.38
-0.65

2.86
-2.75
2.75
11.26

1.77
-1.03
1.03
5.85

5.31
-3.32
3.32
12.89

3.08
-1.50
1.50
10.00

2.14
0.00
0.00
5.01

3.03
0.00
0.00
4.99

2 USES
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)

Net loss
Dividend payment
Decrease in capital
Decrease in term liabilities incl.
public deposits
Increase in:
Fixed assets
Depreciation adjustment
Other non-current assets
Deferred tax liabilities
Deferred tax assets
Others

State Bank Of India

PAGE 2

BREAK EVEN ANALYSIS

M/S STAR BIOTECH

AMOUNT IN CRORES

31ST

Capacity utilisation
(A) Sale value of the product
(B) Variable Expenses
(i) Raw material
(ii)Cons. stores & spares
(iii)Power, water and fuel
(iv)Wages and salary
(v) Repairs and maintenance
(vi)Other factory overheads
(vii)Selling and Admn.exp.
(viii)Intt. on working capital
Total--Variable expenses
(C) Contribution

MARCH
2010
AUD.

MARCH
2011
AUD.

MARCH
2012
ESTI.

MARCH
2013
PROJ.

MARCH
2014
PROJ.

0.00%

65.00%

68.00%

73.00%

75.00%

78.00%

0.97

11.96

17.78

31.26

41.22

45.66

0.97
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.97

8.29
0.00
0.19
0.29
0.05
0.00
0.24
0.95
10.01

13.55
0.00
0.26
0.27
0.03
0.00
0.12
1.21
15.44

23.72
0.00
0.45
0.47
0.08
0.00
0.20
2.39
27.31

32.63
0.00
0.60
0.58
0.09
0.00
0.28
2.33
36.51

36.66
0.00
0.64
0.75
0.12
0.00
0.31
2.16
40.64

0.00

1.95

2.34

3.95

4.71

5.02

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.06
0.10
0.00
1.17
0.24
0.00
1.57

0.09
0.09
0.00
1.40
0.12
0.00
1.70

0.15
0.16
0.00
2.02
0.20
0.00
2.53

0.20
0.19
0.00
1.89
0.28
0.00
2.56

0.21
0.25
0.00
1.46
0.31
0.00
2.23

0.00

0.38

0.64

1.42

2.15

2.79

0.00%

52.33%

49.40%

46.76%

40.76%

34.65%

0.00%

13.33%

8.72%

9.43%

10.67%

11.96%

Weightage

75.00%
75.00%
75.00%
50.00%
0

(A - B)

(D) Fixed & semi-fixed exp.

(i) Power, water and fuel
(ii)Wages and salary
(iii)Other factory overheads
(iv)Depreciation
(v) Selling and Admn.exp.
(vi)Intt. on TL, Deb. and DPC
Total--Fix.& Semi-fix. exp.
(E) Operating profit

MARCH
2009
AUD.

25.00%
25.00%
25.00%
50.00%

(C - D)

(F) Break-even point

(G) Cash Break-even point
0 0
SECURITY MARGIN
31ST

WDV OF FIXED ASSETS

MARCH
2009
AUD.

7.39

MARCH
2010
AUD.

10.01

MARCH
2011
AUD.

11.95

MARCH
2012
ESTI.

11.43

MARCH
2013
PROJ.

10.04

MARCH
2014
PROJ.

8.88

MARCH
2015
PROJ.

7.64

AGG. TL OUTSTANDINGS
SECURITY MARGIN
% OF MARGIN

5.19
2.20
29.77%

8.14
1.87
18.68%

8.52
3.43
28.70%

8.00
3.43
30.01%

6.13
3.91
38.94%

4.18
4.70
52.93%

2.23
5.41
70.81%

0.00

State Bank Of India

PAGE 1

FINANCIAL DATA -- SUMMARY

M/S STAR BIOTECH

1
2
3
4
5
6
7
8
9
10
11
12
13
14

AMOUNT IN CRORES

31ST MARCH MARCH MARCH MARCH MARCH MARCH MARCH

2009
2010
2011
2012
2013
2014
2015
FINANCIAL RATIOS
AUD.
AUD.
AUD.
ESTI.
PROJ.
PROJ.
PROJ.
Domestic sales
0.00
11.26
17.11
30.00
40.82
45.91
50.99
(0.00)
(0.00)
(0.00)
(0.00)
Export sales
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(0.00)
(0.00)
(0.00)
(0.00)
Oth.sales/income - E.duty/Dis.
0.00
0.00
0.00
0.00
-0.82
-0.90
-0.99
(0.00)
(0.00)
(0.00)
(0.00)
Net sales
0.00
11.26
17.11
30.00
40.00
45.01
50.00
(0.00)
(0.00)
(0.00)
(0.00)
Operating profit
0.00
0.38
0.66
1.42
2.16
2.79
3.48
(0.00)
(0.00)
(0.00)
(0.00)
Profit before tax
0.00
0.38
0.66
1.41
2.15
2.78
3.47
(0.00)
(0.00)
(0.00)
(0.00)
PBT/Net sales
0.00%
3.37%
3.86%
4.70%
5.37%
6.18%
6.94%
(0.00%) (0.00%) (0.00%) (0.00%)
Profit after tax
0.00
0.38
0.66
1.41
2.15
2.78
2.48
(0.00)
(0.00)
(0.00)
(0.00)
Cash accruals
0.00
1.55
2.06
3.43
4.04
4.24
3.72
(0.00)
(0.00)
(0.00)
(0.00)
PBDIT
0.00
2.50
3.27
5.82
6.37
6.40
6.47
(0.00)
(0.00)
(0.00)
(0.00)
Paid up capital
3.09
2.98
4.88
4.88
4.88
4.88
4.88
(0.00)
(0.00)
(0.00)
(0.00)
Tangible net worth
3.09
3.36
5.92
7.33
9.48
12.26
14.74
(0.00)
(0.00)
(0.00)
(0.00)
Adjusted TNW
3.09
3.36
5.92
7.33
9.48
12.26
14.74
(0.00)
(0.00)
(0.00)
(0.00)
TOL/TNW
2.04
4.09
2.48
2.53
2.05
1.46
1.12
(0.00)
(0.00)
(0.00)
(0.00)
TOL/Adjusted TNW
2.04
4.09
2.48
2.53
2.05
1.46
1.12
(0.00)
(0.00)
(0.00)
(0.00)
Current ratio
1.44
1.07
1.16
1.28
1.34
1.48
1.73
(0.00)
(0.00)
(0.00)
(0.00)
NWC
0.34
0.45
1.19
3.18
4.76
6.90
9.93
(0.00)
(0.00)
(0.00)
(0.00)

FUNDS FLOW STATEMENT

SOURCES
USES
Long term surplus/deficit

31ST MARCH
2010
AUD.
4.01
3.90
0.11

MARCH
2011
AUD.
4.08
3.34
0.74

MARCH
2012
ESTI.
3.49
1.50
1.99

MARCH
2013
PROJ.
4.04
2.46
1.58

MARCH
2014
PROJ.
4.24
2.10
2.14

MARCH
2015
PROJ.
3.72
0.69
3.03

State Bank Of India

PAGE 2

FINANCIAL DATA -- SUMMARY

M/S STAR BIOTECH

PERIOD IN MONTHS

1
2
3
4
5
6
7

31ST MARCH
2009
INVENTORY LEVELS
AUD.
Raw material -- Imported
0.00
Raw material -- Indigenous
0.00
Stocks-in-process
0.00
Finished goods
0.00
Receivables -- Domestic
0.00
Receivables -- Export
0.00
Sundry Creditors
4.58

MARCH
2010
AUD.
0.00
2.14
1.24
0.91
3.86
0.00
2.36

MARCH
2011
AUD.
0.00
1.74
0.65
1.18
2.76
0.00
1.09

MARCH
2012
ESTI.
0.00
1.49
0.52
1.14
2.94
0.00
0.74

MARCH
2013
PROJ.
0.00
1.50
0.51
1.13
2.75
0.00
1.02

MARCH
2014
PROJ.
0.00
1.50
0.52
1.14
2.75
0.00
0.99

MARCH
2015
PROJ.
0.00
1.50
0.52
1.14
2.75
0.00
1.01

1
2
3
4
5
6
7
8
9
10
11
12

31ST MARCH
2009
ASSESSED BANK FINANCE
AUD.
Total current assets
1.11
Other current liabilities
0.37
Working capital gap
0.74
Net working capital(actual/proj.)
0.34
Assessed Bank Finance
0.40
NWC to Total current assets
30.63%
Bank Finance to Total C.A.
36.04%
Sundry creditors to Total C.A.
33.33%
Other CL to Total C.A.
33.33%
Inventories to Net sales(Days)
0
Receiv. to Gross sales(Days)
0
S.Creditors to Purchases(Days)
722

MARCH
2010
AUD.
7.03
3.43
3.60
0.45
3.15
6.40%
44.81%
27.31%
48.79%
102
117
72

MARCH
2011
AUD.
8.57
3.20
5.37
1.19
4.18
13.89%
48.77%
14.94%
37.34%
92
84
33

MARCH
2012
ESTI.
14.35
3.67
10.68
3.18
7.50
22.16%
52.26%
10.59%
25.57%
80
90
22

MARCH
2013
PROJ.
18.86
5.10
13.76
4.76
9.00
25.24%
47.72%
15.16%
27.04%
81
84
31

MARCH
2014
PROJ.
21.22
5.32
15.90
6.90
9.00
32.52%
42.41%
14.51%
25.07%
81
84
30

MARCH
2015
PROJ.
23.60
4.67
18.93
9.93
9.00
42.08%
38.14%
15.00%
19.79%
83
84
31

1
2
3
4
5

31ST MARCH
2009
EFFICIENCY RATIOS
AUD.
Net sales/TTA
0.00
PBT/TTA
0.00%
Op.Costs/Net sales
0.00%
Bank Finance/CA
36.04%
Inv.+Recv./Net sales(Days)
0

MARCH
2010
AUD.
0.66
2.22%
88.19%
44.81%
219

MARCH
2011
AUD.
0.83
3.21%
89.07%
48.77%
176

MARCH
2012
ESTI.
1.16
5.46%
87.30%
52.26%
169

MARCH
2013
PROJ.
1.38
7.42%
88.78%
47.72%
167

MARCH
2014
PROJ.
1.49
9.22%
89.00%
42.41%
167

MARCH
2015
PROJ.
1.60
11.09%
89.52%
38.14%
168

1
2
3
4
5

31ST MARCH
2009
RISK RATING RATIOS
AUD.
TOL/TNW
2.04
Current ratio
1.44
PBDIT/Tot.capital emp.(ROCE)
0.00%
Retained profit/Total assets
0.00%
PBDIT/Intt.
0.00

MARCH
2010
AUD.
4.09
1.07
14.62%
2.22%
2.63

MARCH
2011
AUD.
2.48
1.16
15.89%
3.21%
2.70

MARCH
2012
ESTI.
2.53
1.28
22.52%
5.46%
2.44

MARCH
2013
PROJ.
2.05
1.34
22.00%
7.42%
2.73

MARCH
2014
PROJ.
1.46
1.48
21.22%
9.22%
2.96

MARCH
2015
PROJ.
1.12
1.73
20.67%
7.92%
3.68

AMOUNT IN CRORES

6 PAT/Operating income
7 Net Cash Acc./Total Debt
8 Inv./N.sales+Rec./Gr.sales(Days)

0.00%
0.00%
0

3.37%
11.28%
219

3.86%
14.05%
176

4.70%
18.53%
169

5.37%
20.74%
165

6.18%
23.69%
165

4.96%
22.46%
166

AVERAGE

PAST 3
YEARS
2.87
1.22
10.17%
1.81%
1.78

2.41%
8.44%
132

State Bank Of India

1
2
3
4
5
6

PAGE 1

ASSESSMENT OF LIMITS
ASSESSMENT OF CASH CREDIT (HYP.) LIMIT
AMOUNT IN CRORES
TOT.VALUE MARGIN % MARGIN AMT. NET VALUE
Raw material -- Imported
0.00
25.00%
0.00
0.00
Raw material -- Indigenous
2.95
25.00%
0.74
2.21
Stocks-in-process
1.15
25.00%
0.29
0.86
Finished Goods
2.45
25.00%
0.61
1.84
Consumbale spares -- Imp.
0.00
0.00%
0.00
0.00
Consumbale spares -- Ind.
0.00
40.00%
0.00
0.00
TOTAL
6.55
1.64
4.91

ASSESSMENT OF CASH CREDIT (BOOK DEBTS) LIMIT

TOT.VALUE MARGIN % MARGIN AMT. NET VALUE
1 Recevables -- Domestic
7.36
35.00%
2.58
4.78
TOTAL
7.36
2.58
4.78

ASSESSMENT OF EXPORT BILLS PURCHASE LIMIT

TOT.VALUE MARGIN % MARGIN AMT. NET VALUE
1 Receivables -- Export
0.00
0.00%
0.00
0.00
TOTAL
0.00
0.00
0.00

1
2
3
4
5
6
7
8

ASSESSMENT OF LC (IMPORT)
Raw material purchase p.a.
% purchase under LC
Amt. of purchase under LC
Purchase under LC p.m.
Lead time
Usance period
LC limit required
LC limit assessed

1
2
3
4
5
6
7
8

ASSESSMENT OF LC(INDIGENOUS)
Raw material purchase p.a.
24.71
% purchase under LC
30.00%
Amt. of purchase under LC
7.41
Purchase under LC p.m.
0.62
Lead time
0.10
Usance period
3.00
LC limit required
1.92
LC limit assessed
1.90

1
2
3
4
5
6

ASSESSMENT OF BG LIMIT
Outstanding BG as on
Outstanding BG amount
BG reqd. during next year
Est. cancellation/maturities
BG limit required
BG limit assessed

0.00
0.00%
0.00
0.00
0.00
0.00
0.00
0.00

12/30/1899
0.00
0.00
0.00
0.00
0.00

State Bank Of India

PAGE 2

M/S STAR BIOTECH

SYNOPSIS OF BALANCE SHEET
MARCH
2009
AUD.

MARCH
2010
AUD.

SOURCES OF FUNDS
Share capital
Reserve and surplus
Secured loans: Short term
Long term
Unsecured loans
Deferred tax liability
Other liabilities
TOTAL

3.09
0.00
0.40
5.19
0.34
0.00
0.00
9.02

2.98
0.38
3.15
8.14
0.34
0.00
0.00
14.99

APPLICATION OF FUNDS
Fixed assets (Gross Block)
Less: Depreciation
Net Block
Capital work in progress
Deferred tax assets
Investments/Securities

7.39
0.00
7.39
0.00
0.00
0.89

11.18
1.17
10.01
0.00
0.00
0.06

0.97
0.00
0.05
0.00
0.09
(0.37)
(0.00)
0.74

3.15
3.62
0.02
0.00
0.24
(2.11)
(0.00)
4.92

0.00

0.00

9.02

14.99

Inventories
Sundry Debtors
Cash & Bank balances
Loans & adv.to sub./group cos.
Loans & adv.to others
(Less: Current liabilities)
(Less: Provisions)
Net Current Assets
Misc. Expenditure
(To the extent not written off or adjusted)
TOTAL