7 CMA Format New

CMA
Write the name of the applicant. Even if you write the name in lowercase, it will be automatically copie
UPPERCASE only.
Name:
Name:
CONTENTS
1
Form-I
Form-II
Form-III
Form-III
Form-IV
Form-V
Form-VI
8
9
10
11
12
CMA
Write the name of the applicant. Even if you write the name in lowercase, it will be automatically copied to all other sheets in
UPPERCASE only.
START HERE
CONTENTS
Particulars of Limits & Information about Associate Companies
Operating Statement
Analysis of Balance Sheet - Liabilities
Analysis of Balance Sheet - Assets
Comparative Statement of Current Assets & Current Liabilities
Maximum Permissible Bank Finance for Working Capital
Funds Flow Statement
Summary of Financial Statements for Ratio Analysis
Ratio Analysis
Statement of Changes in Working Capital
Cross Check for errors, if any
Charts
CMA
ied to all other sheets in
v2
About this CMA format
Name of the applicant can be filled only in this sheet (in cell E7 on the left). Even if it is written in lo
UPPERCASE only. Nowhere else in this file, it can be written.
All the cells in all the sheets can be accessed.
Data can be filled only in unlocked cells.
Locked cells can be accessed. However, they or the information contained in the locked cells cann
unlocked file.
Locked cells may contain either formula or reference to information in other cells or a hyperlink or a
Data is required to be & can be filled up manually in Form-I to Form-III (assets & liabilities) in the un
Data is not required to be & cannot be filled up manually in other Forms or sheets. They provide inf
liabilites).
All calculations in all other Forms & sheets are automatic by different formulae & links to other shee
All efforts have been taken to make all the Forms & statements error-free. However, chance of erro
10
If you come across any errors or problems while using these Forms & statements, kindly inform me
11
Feedback, appreciation, criticism, suggestions, advice etc are most welcome.
CMA
v2
About this CMA format
ell E7 on the left). Even if it is written in lowercase, it will be automatically copied in other sheets in
tten.
mation contained in the locked cells cannot be modified or deleted. However, it can be modified in the
nformation in other cells or a hyperlink or any other information which is not required to be modified.
m-I to Form-III (assets & liabilities) in the unlocked cells only.
in other Forms or sheets. They provide information based on data in Forms-I to Form-III (assets &
by different formulae & links to other sheets
ments error-free. However, chance of error cannot be ruled out.
ese Forms & statements, kindly inform me about the same.
c are most welcome.
Assessment of Working Capital Requirements
Rs. in Lakhs
FORM - I
Particulars of Existing / Proposed Limits from the Banking System
(Limits from all Banks and Financial Institutions as on date of application)
Name:
#REF!
Sr. No.
Name of Bank / Financial Institution
Nature of Facility
Extent to which Limits were

utilised during last 12 months
Existing Limits
Maximum
A.
Working Capital Limits:
Fund based
Non-fund based
B.
Balance
outstanding as on
Limits now
requested
31-Mar-08
2008-09
Minimum
Cash Credit
###
###
Letter of Credit
###
###
###
Term Loan
Term Loans/DPGS excluding Working Capital Loans
Total: -
Information about Associate Companies
(Companies / Firms / Concerns in which Directors / Partners / Proprietor and / or their family members or the brorower Company is / are asssociated with the other Unit as Directors /
Partners / Proprietor or has / have furnishted guarantees).
Name:
#REF!
Annual makeup of A/c
Sr. No.
Name of the Associate Company & Activity

Date of Balance Sheet
Limits from all Banks and financial institutions

Working Capital
Overdues, if any
Name of Bank /
Term Loan & DPG
Financial Institution
Fund based
Non-fund based
###
###
###
Page 6of 33
Rs. in Lakhs
FORM II : OPERATING STATEMENT
Name:
ABC Enterprises
Current Year
Estimated
Actuals as per audited accounts

Sr. No.
Particulars
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
A Quantities:
i
Raw Material Consumption
ii
Sales
iii
Rejects and Scraps
1
a
115.95
161.02
-
166.80
230.00
###
Gross Income
Sales (net of returns)
i
Domestic Sales
ii
Export Sales
161.02
0
T1
144.00
200.00
Sub-total
iii
Less: Excise Duty
T2
Net Sales
iv
% rise or fall in sales turnover [compared to previous year]
200.00
-
###
[ a(i+ii) ]
161.02
[ T1-iii ]
161.02
200.00
230.00
{0.00%}
{24.21%}
{15.00%}
5.79
7.00
8.00
200.00
230.00
230.00
###
Other Income
i
Operating Income
ii
###
iii
###
iv
###
5.79
7.00
8.00
166.81
207.00
238.00
T3
Total Other income
[ b(i to iv) ]
T4
Total Gross Income
[ T2+T3 ]
###
Cost of Production & Cost of Sales
Raw Materials [Including Stores and other

items used in the process of manufacture)
i
Imported
###
ii
Indegenous
###
###
T5
b
sub-total
Other Consumable Spares
Imported
ii
Indegeneous
T6
c
[ a(i+ii) ]
sub-total
[ b(i+ii) ]
115.95
144.00
166.80
115.95
144.00
166.80
1.61
2.15
5.29
23.32
2.00
3.00
7.00
29.00
2.30
3.50
9.00
32.20
Direct Expenses
i
Spares
ii
Power & Fuel

Direct Labour
Other Manufacturing Expenses /
Other Direct Costs
iii
iv
v
vi
###
vii
###
viii
###
ix
x
T7
Depreciation & Amortisation

Total Direct Expenses
T8
d
3.63
[ c(i to x) ]
36.00
44.30
50.30
[ T5+T6+T7 ]
151.95
188.30
217.10
Sub-total
[ T8+2(d) ]
151.95
[ T9-2(e) ]
151.95
[ T10+2(f) ]
151.95
[ T11-2(g) ]
151.95
Less : Closing Stock W.I.P.

T10
Total Cost of Production

Add : Opening stock of Finished Goods
T11
g
sub-total
Less : Closing Stock of Finished Goods

T12
Total Cost of Sales
###
3.30
sub-total
Add : Opening stock of W.I.P.
T9
3.30
188.30
188.30
188.30
188.30
217.10
###
217.10
217.10
###
217.10
Page 7of 33
Rs. in Lakhs
Name:
ABC Enterprises
Current Year
Estimated

Sr. No.
Particulars
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
3 General, Administrative & Selling Expenses

i
1.94
Selling Expenses
2.10
2.40
ii
###
iii
###
iv
###
###
vi
###
vii
###
viii
###
ix
###
###
T13
Total General, Administrative &

Selling Expenses
[ 3(i to x) ]
1.94
2.10
2.40
Operating Profit before Interest
[ T4-T12-T13 ]
12.92
16.60
18.50
0.99
0.59
0.56
1.22
0.46
0.72
1.56
0.23
0.69
5 Finance Charges
i
ii
iii
Interest on Working Capital

Interest on Term Loans
Other Finance Charges
iv
[ 5(i to v) ]
2.14
2.40
2.48
[ 4-T14 ]
10.78
14.20
16.02
T14
Total Finance Charges

Operating Profit after Interest
###
###
7 Non-Operating Income
i
###
ii
###
iii
###
T15
Total Non-Operating Income
[ 7(i to iii) ]
8 Non-Operating Expenses
###
ii
###
iii
###
[ 8(i to iii) ]
[ T15-T16 ]
T16
T17
10
11
12
Total Non-Operating Expenses

Net Non-Operating Income (+) /
Expenses (-)
Net Profit before Tax / (Loss) PBT
[ 6+/(-)T17 ]
Provision for Taxes
Net Profit / Loss after Tax PAT

PAT to Net Sales %
Additional Data:
###
16.02
[ 12/T2 ] %
{6.69%}
{7.10%}
{6.97%}
Dividend Distribution Tax %
16
16.02
14.20
Retained Profit / PAT %
10.78
Dividend Rate %
Retained Profit
14.20
[ 10-11 ]
13 Equity Dividend & Dividend Tax
14
15
10.78
###
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
[ 12-13 ]
10.78
14.20
16.02
[ 14/12 ] %
{100.00%}
{100.00%}
{100.00%}
Break-up of Total Gross Income

Domestic Sales:
i
1st Quarter
###
ii
2nd Quarter
###
iii
3rd Quarter
###
iv
4th Quarter
###
T18
sub-total
[i to iv]
Page 8of 33
Rs. in Lakhs
Name:
ABC Enterprises
Current Year
Estimated

Sr. No.
Particulars
31-Mar-12
31-Mar-13
Year 1
Year 2
31-Mar-14
Year 3
T19
Export Sales
###
T20
Total [T18+T19] to agree with T4]
Page 9of 33
Rs. in Lakhs
OPERATING STATEMENT
Following years Projected

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
190.30
260.00
220.50
300.00
256.60
350.00
260.00
260.00
-
300.00
300.00
-
350.00
350.00
-
260.00
300.00
350.00
{13.04%}
{15.38%}
{16.67%}
9.00
10.00
11.00
-{100.00%}
-
9.00
10.00
11.00
269.00
310.00
361.00
190.30
220.50
256.60
190.30
220.50
256.60
2.60
3.90
11.00
35.10
3.00
4.50
14.00
39.00
3.50
5.30
18.00
45.50
3.30
3.60
3.90
55.90
64.10
76.20
246.20
284.60
332.80
246.20
246.20
246.20
246.20
284.60
284.60
284.60
284.60
332.80
332.80
332.80
332.80
Page 10of 33
Rs. in Lakhs
OPERATING STATEMENT

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
2.70
3.10
3.60
2.70
3.10
3.60
20.10
22.30
24.60
1.56
0.03
0.62
1.56
0.01
0.50
1.56
0.00
0.32
2.21
2.07
1.88
17.89
20.23
22.72
17.89
-
20.23
-
22.72
-
17.89
20.23
22.72
{6.88%}
{6.74%}
{6.49%}
{0.00%}
-
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
17.89
20.23
22.72
{100.00%}
{100.00%}
{100.00%}
{0.00%}
Page 11of 33
Rs. in Lakhs
OPERATING STATEMENT

31-Mar-15
31-Mar-16
31-Mar-17
Year 4
Year 5
Year 6
31-Mar-18
Year 7
Rs. in Lakhs

FORM III : ANALYSIS OF BALANCE SHEET
Name:
ABC Enterprises
Sr. No.
Particulars
Current Year
Estimated
Following
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
Current Liablities
1 Short term borrowings
a from Banks (including bills purchased, discounted
& excess borrowings placed on repayment basis)
i
from Applicant Bank
ii
from Other Banks
7.05
-
T1
sub-total
[ a(i + ii) ]
13.00
-
13.00
-
13.00
-
7.05
13.00
13.00
13.00
of which BP & BD
iii
from Applicant Bank
{00.00}
{00.00}
{00.00}
{00.00}
iv
from Other Banks
{00.00}
{00.00}
{00.00}
{00.00}
T2
T3
sub-total
Total short term borrowings from banks
[ b(iii + iv) ]
T1
7.05
13.00
13.00
13.00
25.76
3.05
27.62
3.05
27.42
3.05
26.07
3.05
b from Others
i
Sundry Trade Creditors - Indigenous
ii
Sundry Trade Creditors - Import
iii
Advance payments from Customers /

Deposits from Dealers / Stockists
iv
Provision for Taxation
Dividend payable
vi
Other Statutory Liabilities (due within 1 year)
vii
Deposits / Debentures / Instalments of Term

Loans / DPGs etc. (due within 1 year)
T4
Total short term borrowings from others
[ b(i to vii) ]
28.81
30.67
30.47
29.12
3.28
4.00
4.25
4.50
2 Other Current Liabilities and Provisions

(due within one year-specify major items)
i
Sundry Creditors for Expenses
ii
iii
iv
[ 2(i to v) ]
3.28
4.00
4.25
4.50
T5
sub-total
T6
Current Liabilities excl. bank borrowings
[ T4+T5 ]
32.09
34.67
34.72
33.62
T7
Total Current Liabilities
[ T3+T6 ]
39.14
47.67
47.72
46.62
3 Term Liabilities
a
Debentures (maturing after 1 year)
Preference Shares (redeemable after 1 year)
Term loans (repayable after 1 year)
Unsecured Loans from promotors
Term deposits (repayable after 1 year)
2.95
3.35
0.37
1.41
3.10
0.25
0.09
2.50
0.15
0.00
1.50
0.05
Other term liabilities

i
Unsecured Loans
[ 3(a to f) ]
6.67
4.76
2.74
1.55
[ T7+T8 ]
45.81
52.43
50.46
48.17
21.76
25.85
35.37
45.55
ii
T8
T9
Total Term Liabilities

Total Outside Liabilities
Net Worth
Capital
General reserve
Revaluation Reserve
Other reserves (excluding provisions)
Surplus (+) or deficit (-) in P & L A/c
Others
i
Share Premium Account
ii
Capital Redemption Reserve
iii
iv
T10
T11
Net Worth
Total Liabilities
[ 4(a to f) ]
21.76
25.85
35.37
45.55
[ T9+T10 ]
67.57
78.28
85.83
93.72
To check whether total assets match with total liabilities click here
: ANALYSIS OF BALANCE SHEET
tal assets match with total liabilities click here

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
13.00
-
13.00
-
13.00
13.00
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
13.00
13.00
24.16
3.05
21.09
3.05
27.21
24.14
5.60
5.75
5.60
5.75
32.81
29.89
45.81
42.89
0.00
0.00
0.00
0.00
0.00
0.00
45.81
42.89
57.79
72.41
57.79
72.41
103.60
115.30
Rs. in Lakhs
Page 14 of 33
Rs. in Lakhs
Name:
ABC Enterprises
Sr. No.
Particulars
Current Year
Estimated
Following
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
Current Assets
5
6
0.13
Cash and bank balances

Investments
0.96
###
1.34
-
1.46
###
[other than long term Investments]

i
Government & other trustee securities
ii
Fixed deposits with Banks & Others
T12
ii
sub-total
[Including bills purchased & discounted
by bankers]
Export receivables (Including bills
purchased/discounted by bankers)
i
ii
Indigeneous
b
c
d
e
i
ii
T14
10
[ 7(i+ii) ]
1.23
1.28
30.00
22.34
-
5.50
Work [ Stock ] in Process

Finished Goods
Goods in Transit
Other consumable spares
Imported
Indigeneous
sub-total
[ 9(a to e) ]
###
1.28
22.34
sub-total
Instalments under deferred receivables

(due within one year)
Inventory
Imported
[ 6(i+ii) ]
Receivables other than deferred & exports
T13
1.23
###
30.00
###
###
8.68
###
###
5.50
###
###
8.68
3.71
4.00
1.38
1.38
35.00
35.00
-
10.05
-
###
1.53
1.53
40.00
###
40.00
###
###
11.47
###
###
10.05
###
###
11.47
4.50
5.00
Advances to suppliers of of raw materials /

stores & spares
11
12
Advance payment of taxes
###
###
###
###
###
###
###
-
###
###
###
###
###
-
Other current assets [specify major items]

i
ii
iii
iv
v
T15
T16
13
sub-total
Total Current Assets
[ 12(i to v) ]
[ 5 to 12 ]
32.91
44.92
52.27
59.46
Fixed Assets
i
Gross Block
ii
Depreciation to date
T17
Net Block
34.66
[ 13(i-ii) ]
34.66
33.36
###
33.36
33.56
33.56
34.26
###
34.26
Page 15 of 33
Rs. in Lakhs
Name:
ABC Enterprises
Sr. No.
Particulars
Current Year
Estimated
Following
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
Other Non-Current Assets

14
Investments / book debts /advances /
a
b
c
d
e
f
i
ii
iii
T18
15
16
17
T19
18
deposits which are non-current

Investments in subsidiary
companies / affiliates
Other investments
Advances to suppliers of
capital goods and contractors
Deferred receivables
[maturity exceeding one year]
Security deposits / Tender Deposits
Others
Receivables exceeding one year
###
###
###
###
###
###
###
###
###
###
Obsolete Stocks
###
###
###
###
###
###
###
###
Non-consumable consumables & spares
###
###
Other non-current assets

(Including dues from directors)
###
###
###
###
sub-total
Total Other Non-Current Assets
[ 14(a to f) ]
[ 14 to 17 ]
Intangible assets
(Patents, Goodwill, Preliminary Expenses,
Bad / Doubtful Debts not provided for etc)
T20
Total Assets [ T16+T17+T19+18 ]
67.57
78.28
85.83
93.72
To check whether total assets match with total liabilities click here
T21
T22
19
20
Tangible Net Worth

Net Working Capital
[ T10-18 ]
21.76
25.85
35.37
45.55
[ T16-T7 ]
(6.23)
(2.75)
4.55
12.84
Current Ratio
[ T14/T4 ]
0.84
0.94
1.10
1.28
[ T9/T21 ]
2.11
2.03
1.43
1.06
[ T8/T21 ]
0.31
0.18
0.08
0.03
Total Outside Liabilities/

Tangible Net Worth
Total Term Liabilities/
Tangible Net Worth
21
22
Additional Information
a
b
i
ii
iii
iv
Arrears of depreciation
Contingent Liabilities :
Arrears of cumulative dividends
Gratuity liability not provided for
Disputed excise/customs tax liabilities
Bills accepted / guarnatees extended to
###
###
###
###
###
###
###
###
###
###
accommodate associate / sister concerns /

other third parties
Page 16 of 33

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
0.92
###
-
2.09
###
###
1.73
1.98
1.73
1.98
46.00
51.00
###
51.00
###
###
46.00
-
13.29
15.47
###
-
###
###
-
###
13.29
###
15.47
###
-
6.00
7.00
###
###
###
###
-
###
###
###
-
###
###
-
67.94
35.66
###
35.66
77.54
37.76
37.76
###
-
Rs. in Lakhs
Page 17 of 33

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
###
###
-
###
###
###
###
-
###
###
-
###
###
###
###
-
###
###
###
###
103.60
115.30
57.79
72.41
22.13
34.65
1.48
1.81
0.79
0.59
###
###
-
###
###
###
-
###
al assets match with total liabilities click here
Rs. in Lakhs
Rs. in Lakhs
FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
ABC Enterprises
Name:

Sr. No.
Particulars
Current Year
Estimated
Followi
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
CURRENT ASSETS
1
i
ii

Imported
[Months' Consumption]
{00.00}
{00.00}
{00.00}
{00.00}
[Months' consumption]
5.50
{00.00}
8.68
{00.00}
10.05
{00.00}
11.47
{00.00}
[Months' Cost of Production]
{00.00}
{00.00}
{00.00}
{00.00}
[Months' Cost of Sales]
{00.00}
{00.00}
{00.00}
{00.00}
[Months' Consumption]
{00.00}
{00.00}
{00.00}
{00.00}
[Months' consumption]
{00.00}
{00.00}
{00.00}
{00.00}
22.34
{01.34}
30.00
#REF!
35.00
{01.83}
40.00
{01.85}
{00.00}
#REF!
{00.00}
{00.00}
3.71
4.00
4.50
5.00
0.13
1.23
32.91
0.96
1.28
###
###
44.92
1.34
1.38
52.27
1.46
1.53
###
###
59.46
28.81
30.67
30.47
29.12
2.98
2.56
2.19
1.84
Indigeneous
Stocks in Process
Finished Goods
4
i
ii

Imported
Indigeneous
Receivables other than export & deferred

receivables (including bills purchased &
discounted by bankers)
[Months' domestic sales including deferred payment sales]
Export receivables [including bills purchased &

discounted]
[Months' export sales]
7
8
i
ii
iii
iv
v
vi
vii
T1
Advances to suppliers of of raw materials /

stores & spares
Other current assets incl.cash & bank balances
& deferred receivables due within 1 year [major items only]
Cash & bank balances
Investments [ other than long term ]
Instalments under deferred receivables [ due within 1 year ]
Other current assets as per T15 of Form-III

To cross check with balance sheet current assets click here
CURRENT LIABILITIES
[Other than bank borrowings for working capital]
9
Sundry Trade Creditors [for raw materials, stores,

spares & consumables]
[Months' purchases]
10
11
12
Advances from customers / deposits from dealers

Statutory liabilities [Including Provision for Taxation]
Other current liabilities [specify major items]
[Short Term borrowings, unsecured loans,
dividend payable, instalments of TL,
DPG, public deposits, debentures etc.]
i
ii
iii
iv
v
vi

Loans / DPGs etc. (due within 1 year)
sub-total [ 12(i to vi) ]

T2 Total Current Liabilities
To cross check with balance sheet current assets click here
3.28
3.28
32.09
4.00
4.00
34.67
4.25
4.25
34.72
4.50
4.50
33.62
ENT OF CURRENT ASSETS AND CURRENT LIABILITIES

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
{00.00}
{00.00}
{00.00}
13.29
{00.00}
15.47
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
46.00
{01.84}
51.00
{01.75}
{00.00}
{00.00}
{00.00}
{00.00}
6.00
7.00
0.92
1.73
###
67.94
2.09
1.98
###
77.54
###
-
27.21
24.14
1.48
1.13
5.60
5.60
32.81
5.75
5.75
29.89
Rs. in Lakhs
Rs. in Lakhs

FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL
Name:
#VALUE!
Sr. No.
Particulars
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
FIRST Method of Lending

1

[ T1 in Form-IV ]
32.91
44.92
52.27
59.46
67.94
77.54
Current Liabilities [Other than bank borrowing]

[ T2 in Form-IV ]
32.09
34.67
34.72
33.62
32.81
29.89
Working Capital Gap [WCG]

[1-2]
0.82
10.25
17.55
25.84
35.13
47.65
Minimum Stipulated Net Working Capital

[ 25% of WCG excluding export receivables]
[ (item 3 above - item no. 6 in Form - IV)*0.25 ]
0.21
2.56
4.39
6.46
8.78
11.91
Actual / Projected Net Working Capital [ NWC ]

[ T22 in Form-III ]
(6.23)
(2.75)
4.55
12.84
22.13
34.65
Item no. 3 minus Item no. 4
0.62
7.69
13.16
19.38
26.35
35.74
7.05
13.00
13.00
13.00
13.00
13.00
Maximum permissible bank finance [MPBF]

[ least of item 6 or 7 above ]
0.62
7.69
13.00
13.00
13.00
13.00
Excess borrowings representing shortfall in NWC

[ item 4 - item 5 ]
6.44
5.31

[ T1 in Form-IV ]
32.91
44.92
52.27
59.46
67.94
77.54
Current Liabilities [other than bank borrowings]

[ T2 in Form-IV ]
32.09
34.67
34.72
33.62
32.81
29.89
Working Capital Gap (WCG) (1-2)

[1-2]
Minimum Stipulated Net Working Capital
[25% of total Current Assets excluding export receivables]
[ (1 above - item 6 in Form-IV)*0.25 ]
0.82
10.25
17.55
25.84
35.13
47.65
8.23
11.23
13.07
14.87
16.99
19.39
SECOND Method of Lending
Actual / Projected net working capital

[ T22 in Form-III ]
(6.23)
(2.75)
4.55
12.84
22.13
34.65
(7.41)
(0.98)
4.48
10.98
18.15
28.27
7.05
13.00
13.00
13.00
13.00
13.00
Maximum permissible bank finance [MPBF]

[ least of item 6 or 7 above ]
(7.41)
(0.98)
4.48
10.98
13.00
13.00
Excess borrowings representing shortfall in NWC

[ item 4 - item 5 ]
14.46
13.98
8.52
2.03
Rs. in Lakhs

FORM-V: FUNDS FLOW STATEMENT
Name:
Sr. No.
Particulars
31-Mar-12
Year 1
A
1
2
3
4
5
6
7
8
9
10
T1
SOURCES OF FUNDS
Net profit for the year after tax
Depreciation
Increase in capital
Increase in long-term funds / term liabilities
Decrease in fixed assets
Decrease in other non-current assets
Others
Total
B
1
2
3
4
5
6
7
8
9
10
T2
a
b
c
d
e
f
g
h
i
ii
iii
iv
v
APPLICATION OF FUNDS
Net loss for the year
Decrease in capital
Decrease in long-term funds / term liabilities
Increase in fixed assets
Increase in other non-current assets
Dividend payments
Others
Total
Long term surplus (+) / deficit (-) [ T1-T2 ]
Increase / (decrease) in current assets *
* as per details given below at "h"
Increase / (decrease) in current liabilities other
than bank borrowings
Increase / (decrease) in working capital gap
Net surplus / (deficit)
Increase / (decrease) bank borrowings
Increase / (decrease) net sales
Break-up of "b" above:
Increase / (decrease) in inventory of:
Raw materials

Finished Goods
Goods in Transit
Increase / (decrease) in receivables
vi Domestic
vii Export
viii Increase / (decrease) in other current assets
Net total of [ h(i to viii) ]
31-Mar-13
Year 2
Current Year
Estimated
31-Mar-14
Year 3

31-Mar-15
Year 4
31-Mar-16
Year 5
31-Mar-17
Year 6
31-Mar-18
Year 7
14.20
4.09
1.30
19.59
16.02
9.52
25.54
17.89
10.18
28.07
20.23
12.24
32.47
22.72
14.62
37.34
37.76
37.76
1.91
14.20
16.11
3.48
12.01
2.02
0.20
16.02
18.24
7.30
7.35
1.19
0.70
17.89
19.78
8.29
7.19
1.55
1.40
20.23
23.18
9.29
8.48
2.10
22.72
24.82
12.52
9.60
72.41
72.41
(34.65)
(77.54)
2.58
9.43
(5.95)
5.95
38.98
0.05
7.30
30.00
(1.10)
8.29
30.00
(0.81)
9.29
40.00
(2.92)
12.52
50.00
(29.89)
(47.65)
13.00
(13.00)
(350.00)
3.18
-
1.37
-
1.42
-
1.82
-
2.18
-
(15.47)
-
7.66
1.17
12.01
5.00
0.98
7.35
5.00
0.77
7.19
6.00
0.66
8.48
5.00
2.42
9.60
(51.00)
(11.07)
(77.54)
Page 22 of 33
Rs. in Lakhs
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name:
#VALUE!
Current Year
Estimated

Sr. No.
Particulars
Fo
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
OPERATING STATEMENT
INCOME
Domestic sales
200.00
Export sales
Gross Sales
200.00
Excise duty
#REF!
161.02
260.00
#REF!
Net Sales
230.00
#REF!
230.00
-
200.00
260.00
230.00
260.00
Other Income
5.79
7.00
8.00
9.00
Gross Income
166.81
207.00
238.00
269.00
EXPENSES
Raw material [Imported]
Raw material [Indigenous]
Consumables [Imported]
Consumables [Indigenous]
115.95
Total Material Cost
144.00
166.80
190.30
Total Consumables Cost
115.95
144.00
166.80
190.30
Total purchases
115.95
144.00
166.80
190.30
1.61
2.00
2.30
Direct Labour
Depreciation
#REF!
Other direct overheads
#VALUE!
Total direct expenses
36.00
#REF!
#REF!
#VALUE!
#VALUE!
#VALUE!
44.30
50.30
Inventory [opening] of WIP
Inventory [closing] of WIP
Total cost of production
151.95
2.60
#REF!
188.30
217.10
55.90
246.20
Inventory [opening] of finished goods
Inventory [closing] of finished goods
Average inventory of finished goods

Total cost of sales
Gross Profit
Total indirect expenses
Opearting profit before finance charges
Total finance charges [only interest element]
Opearting profit after finance charges
188.30
217.10
246.20
14.86
18.70
20.90
22.80
1.94
2.10
2.40
2.70
12.92
16.60
18.50
20.10
2.14
2.40
2.48
2.21
10.78
14.20
16.02
17.89
Non-operating income
Non-operating expenses
Profit before Tax / (Loss) PBT
10.78
Provision for Taxes
10.78
Equity divident payout
Net profit before interest & tax [PBIT]
10.78
#REF!
16.60
17.89
16.02
14.20
#REF!
12.92
16.02
14.20
Retained Profit
Net profit before depreciation, interest & tax [PBDIT]
14.20
151.95
17.89
16.02
#REF!
18.50
17.89
#REF!
20.10
Page 23 of 33
Rs. in Lakhs
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name:
#VALUE!
Current Year
Estimated

Sr. No.
Particulars
BALANCE SHEET
Liabilities
Short-term borrowings from banks
Sundry creditors
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
7.05
25.76
Opening creditors for FIRST year

Average creditors
Short-term borrowings from others
Other current liabilities
Total current liabilities
Total term liabilities
Total outside liabilities
Total liabilities
Fo
13.00
27.62
13.00
27.42
13.00
26.07
NA
NA
NA
12.88
28.81
3.28
39.14
6.67
45.81
67.57
26.69
30.67
4.00
47.67
4.76
52.43
78.28
27.52
30.47
4.25
47.72
2.74
50.46
85.83
26.75
29.12
4.50
46.62
1.55
48.17
93.72
1.36
22.34
22.34
2.24
30.00
30.00
2.72
35.00
35.00
2.99
40.00
40.00
Assets
Cash, bank & investments
Receivables-other than export
Receivables-export
Total Receivables
Opening debtors for FIRST year
NA
NA
NA
Inventory
Other current assets
Total current assets
11.17
5.50
3.71
32.91
26.17
8.68
4.00
44.92
32.50
10.05
4.50
52.27
37.50
11.47
5.00
59.46
Fixed assets
Gross block
Depreciation upto date
Net block
34.66
34.66
33.36
33.36
33.56
33.56
34.26
34.26
Total other non-current assets

Intangible Assets
Total assets
67.57
78.28
85.83
93.72
Total Tangible Assets

Net worth
Tangible net worth
Net working capital
67.57
21.76
21.76
(6.23)
78.28
25.85
25.85
(2.75)
85.83
35.37
35.37
4.55
93.72
45.55
45.55
12.84
Average receivables
Page 24 of 33
STATEMENTS FOR RATIO ANALYSIS

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
300.00
350.00
300.00
350.00
300.00
350.00
10.00
11.00
310.00
361.00
220.50
256.60
220.50
256.60
220.50
256.60
3.00
3.50
#REF!
#REF!
#VALUE!
#VALUE!
64.10
76.20
284.60
332.80
284.60
332.80
25.40
28.20
3.10
3.60
22.30
24.60
2.07
1.88
20.23
22.72
20.23
22.72
20.23
22.72
20.23
#REF!
22.30
22.72
#REF!
24.60
Rs. in Lakhs
Page 25 of 33
STATEMENTS FOR RATIO ANALYSIS

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
13.00
24.16
13.00
21.09
NA
NA
NA
25.12
27.21
5.60
45.81
45.81
103.60
22.63
24.14
5.75
42.89
42.89
115.30
10.55
-
2.65
46.00
46.00
4.07
51.00
51.00
NA
NA
NA
43.00
13.29
6.00
67.94
48.50
15.47
7.00
77.54
25.50
-
35.66
35.66
37.76
37.76
103.60
115.30
103.60
57.79
57.79
22.13
115.30
72.41
72.41
34.65
Rs. in Lakhs
Page 26 of 33

RATIO ANALYSIS
Name:
#VALUE!
Sr. No.
Particulars
Ideal
Levels
Current Year
Estimated
Followin
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
A
1
Long-term Solvency Ratios

Debt Equity Ratio
0.31
0.18
0.08
0.03
Net Worth to Total Assets Ratio
0.32
0.33
0.41
0.49
Debt to Net Worth Ratio
0.31
0.18
0.08
0.03
Capital Gearing Ratio
0.31
0.18
0.08
0.03
Fixed Assets to Long Term Funds
5.20
7.01
12.25
22.10
Propriety Ratio
0.32
0.33
0.41
0.49
Interest Coverage
#REF!
#REF!
#REF!
#REF!
Debt Service Coverage
1.94
3.49
6.75
12.97
B
1
Short-term Solvency Ratios

Current Ratio
0.84
0.94
1.10
1.28
Quick Ratio or Liquid Ratio or Acid Test Ratio
0.70
0.76
0.88
1.03
Absolute Liquid Ratio
0.03
0.05
0.06
0.06
C
1
Profitability Ratios
Return on Capital Employed or Return on
Investment
15.95%
18.14%
18.66%
19.09%
Gross Profit Margin
9.23%
9.35%
9.09%
8.77%
Net Profit Margin
6.69%
7.10%
6.97%
6.88%
Cash Profit Ratio
#REF!
#REF!
#REF!
#REF!
Return on Net Worth
49.54%
54.93%
45.29%
39.28%
Operating Profit (before interest) Margin
8.02%
8.30%
8.04%
7.73%
Operating Profit (after interest) Margin
6.69%
7.10%
6.97%
6.88%
Page 27 of 33

RATIO ANALYSIS
Name:
#VALUE!
Sr. No.
Particulars
D
1
Activity Ratios
Inventory Turnover Ratio
[Based on closing inventory]
Ideal
Levels
Current Year
Estimated
Followin
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4

[Based on average inventory]

[Based on cost of sales / average inventory]
4
i
ii
iii
Inventory Turnover Period

-
Debtors Turnover Ratio

[Based on closing debtors]
7.21
6.67
6.57
6.50
Debtors Turnover Ratio

[Based on average debtors]
14.42
7.64
7.08
6.93
7
i
ii
Debtors Turnover Period

50.64
25.32
54.75
47.76
55.54
51.58
56.15
52.64
Creditors Turnover Ratio

[Based on closing creditors]
4.50
5.21
6.08
7.30
Creditors Turnover Ratio

[Based on average creditors]
9.00
5.40
6.06
7.12
10
i
ii
Creditors Turnover Period

81.09
40.55
70.01
67.65
60.00
60.22
50.00
51.30
11
Fixed Assets Turnover Ratio
4.65
6.00
6.85
7.59
12
Assets Turnover Ratio
2.38
2.55
2.68
2.77
13
Working Capital Turnover Ratio
50.55
20.25
14
Sales to Capital Employed
7.40
7.74
6.50
5.71
E
1
Operating Ratios
Domestic Sales Proportion
100.00%
#REF!
100.00%
100.00%
Export Sales Proportion
0.00%
#REF!
0.00%
0.00%
Material Cost Ratio
0.00%
0.00%
0.00%
0.00%
Consumables Cost Ratio
72.01%
72.00%
72.52%
73.19%
Direct Labour Cost Ratio
1.00%
1.00%
1.00%
1.00%
Other Direct Cash Overheads Cost Ratio
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Total Direct Cost Ratio [excl material & consumables]
22.36%
22.15%
21.87%
21.50%
Total Direct Cost Ratio [incl material & consumables]
94.37%
94.15%
94.39%
94.69%
Indirect Cost Ratio
1.20%
1.05%
1.04%
1.04%
10
Interest Cost Ratio
1.33%
1.20%
1.08%
0.85%
11
Operating Cost Ratio
96.90%
96.40%
96.51%
96.58%
Based on net sales & closing inventory

Based on net sales & average inventory
Based on net cost of sales & average inventory
Based on net sales & closing debtors

Based on net sales & average debtors
Based on purchases & closing creditors

Based on purchases & average creditors
Page 28 of 33
RATIO ANALYSIS

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
0.56
0.63
0.56
0.63
#REF!
#REF!
1.48
1.81
1.19
1.45
0.06
0.09
19.53%
19.71%
0.00%
8.47%
8.06%
0.00%
6.74%
6.49%
0.00%
#REF!
#REF!
0.00%
35.01%
31.38%
0.00%
7.43%
7.03%
0.00%
6.74%
6.49%
0.00%
Page 29 of 33
RATIO ANALYSIS

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
6.52
6.86
6.98
7.22
55.97
52.32
53.19
50.58
9.13
12.17
8.78
11.34
39.99
41.57
30.00
32.18
8.41
9.27
2.90
3.04
13.56
10.10
5.19
4.83
100.00%
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
73.50%
73.31%
0.00%
1.00%
1.00%
0.00%
#VALUE!
#VALUE!
0.00%
21.37%
21.77%
0.00%
94.87%
95.09%
0.00%
1.03%
1.03%
0.00%
0.69%
0.54%
0.00%
96.59%
96.65%
0.00%
Rs. in Lakhs

STATEMENT OF CHANGES IN WORKING CAPITAL
Name:
Sr. No.
Particulars
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Current Assets
Cash and bank balances
Investments
Investments [other than long term]
Government & other trustee securities
Fixed deposits with Banks & Others
Receivables
Receivables other than deferred & exports
Export receivables
Instalments under deferred receivables
Inventory
Raw Materials
Imported
Indigeneous
Finished Goods
Goods in Transit
Imported
Indigeneous
Advances to suppliers
0.13
0.96
1.34
1.46
0.92
2.09
1.23
1.28
1.38
1.53
1.73
1.98
22.34
-
30.00
-
35.00
-
40.00
-
46.00
-
51.00
-
5.50
-
8.68
-
10.05
-
11.47
-
13.29
-
15.47
-
3.71
32.91
4.00
44.92
4.50
52.27
5.00
59.46
6.00
67.94
7.00
77.54
12.01
7.35
7.19
8.48
9.60
13.00
-
13.00
-
13.00
-
13.00
-
13.00
-
Change in the current assets
(77.54)
Current Liabilities
Short term borrowings from Banks
from Applicant Bank
from Other Banks
of which BP & BD
from Applicant Bank
from Other Banks
Short term borrowings from Others
Sundry Trade Creditors - Indigenous
Sundry Trade Creditors - Import
Advance from Customers / deposits from dealers
Provision for Taxation
Dividend payable
Other Statutory Liabilities
Loans / DPGs etc.
Other Current Liabilities and Provisions
7.05
25.76
3.05
-
Increase / (Decrease) in Net Working Capital
27.62
3.05
-
27.42
3.05
-
26.07
3.05
4.50
46.62
24.16
3.05
5.60
45.81
21.09
3.05
-
3.28
39.14
4.00
47.67
4.25
47.72
8.53
0.05
(1.10)
(0.81)
(2.92)
(6.23)
(2.75)
4.55
12.84
22.13
34.65
3.48
7.30
8.29
9.29
12.52
Change in the current liabilities

Net Working Capital as calculated above
To check whether above figures agree with balance sheet figures click here
5.75
42.89
(42.89)
(34.65)
CROSS-CHECK
#VALUE!
Current Year
Estimated
Following years Project
Particulars
31-Mar-12
Year 1
31-Mar-13
31-Mar-14
31-Mar-15
31-Mar-16
Year 2
Year 3
Year 4
Year 5
Balance Sheet
Total Assets
Total Liablities
Difference
67.57
78.28
85.83
93.72
103.60
67.57
78.28
85.83
93.72
103.60
Comparative Statement of Current Assets & Current Liabilities

Total Current Assets as per statement
32.91
44.92
52.27
59.46
67.94
Total Current Assets as per balance sheet
32.91
44.92
52.27
59.46
67.94
Difference
Total Current Liabilities as per statement
32.09
34.67
34.72
33.62
32.81
Total Current Liabilities as per balance sheet
32.09
34.67
34.72
33.62
32.81
Difference
Statement of Changes in Working Capital

Total Current Assets as per statement
32.91
44.92
52.27
59.46
67.94
Total Current Assets as per balance sheet
32.91
44.92
52.27
59.46
67.94
Difference
Total Current Liabilities as per statement
39.14
47.67
47.72
46.62
45.81
Total Current Liabilities as per balance sheet
39.14
47.67
47.72
46.62
45.81
Difference
Net working capital as per statement
(6.23)
(2.75)
4.55
12.84
22.13
Net working capital as per balance sheet
(6.23)
(2.75)
4.55
12.84
22.13
Difference
wing years Projected

31-Mar-17
31-Mar-18
Year 6
Year 7
115.30
115.30
77.54
77.54
29.89
77.54
42.89
Click here to go back to STATEMENT "CURRENT LIABILITIES"

Click here to go back to BALANCE SHEET "CURRENT LIABILITIES"
34.65
34.65
Click here to go back to STATEMENT "CURRENT ASSETS"

Click here to go back to BALANCE SHEET "CURRENT ASSETS"
42.89
Click here to go back to STATEMENT "CURRENT LIABILITIES"

Click here to go back to BALANCE SHEET "CURRENT LIABILITIES"
77.54
Click here to go back to STATEMENT "CURRENT ASSETS"

Click here to go back to BALANCE SHEET "CURRENT ASSETS"
29.89
Click here to go back to BALANCE SHEET "TOTAL ASSETS"

Click here to go back to BALANCE SHEET "TOTAL LIABILITIES"
Click here to go back to STATEMENT "NET WORKING CAPITAL"

Click here to go back to BALANCE SHEET "NET WORKING CAPITAL"
CHARTS
Name:
Net Sales
350.00
300.00
250.00
200.00
150.00
100.00
50.00
Year 1
Year 2
Year 3
Net Sales
Year 4
Year 5
Year 6
Year 7
Year 5
Year 6
Year 7
350.00
300.00
250.00
200.00
150.00
100.00
50.00
Year 1
Year 2
Year 3
Year 4
Working Capital Gap [WCG]
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
Year 1
Year 2
Year 3
Gross Profit Margin
10.00%
9.00%
8.00%
7.00%
6.00%
5.00%
4.00%
3.00%
Year 4
Net Profit Margin
Year 5
Year 6
Year 7

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CMA

ied to all other sheets in

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Data can be filled only in unlocked cells.

Feedback, appreciation, criticism, suggestions, advice etc are most welcome.

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m-I to Form-III (assets & liabilities) in the unlocked cells only.

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ese Forms & statements, kindly inform me about the same.

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Assessment of Working Capital Requirements

Name of Bank / Financial Institution

Extent to which Limits were

Working Capital Limits:

Term Loans/DPGS excluding Working Capital Loans

Information about Associate Companies

Name of the Associate Company & Activity

Limits from all Banks and financial institutions

Assessment of Working Capital Requirements

FORM II : OPERATING STATEMENT

Actuals as per audited accounts

Raw Material Consumption

Rejects and Scraps

Less: Excise Duty

% rise or fall in sales turnover [compared to previous year]

Total Other income

Total Gross Income

Cost of Production & Cost of Sales

Raw Materials [Including Stores and other

Power & Fuel

Depreciation & Amortisation

Less : Closing Stock W.I.P.

Total Cost of Production

Less : Closing Stock of Finished Goods

Total Cost of Sales

Assessment of Working Capital Requirements

FORM II : OPERATING STATEMENT

Actuals as per audited accounts

3 General, Administrative & Selling Expenses

Total General, Administrative &

Operating Profit before Interest

Interest on Working Capital

Total Finance Charges

Total Non-Operating Income

Total Non-Operating Expenses

Provision for Taxes

Net Profit / Loss after Tax PAT

Dividend Distribution Tax %

Retained Profit / PAT %

13 Equity Dividend & Dividend Tax

Break-up of Total Gross Income

Assessment of Working Capital Requirements

FORM II : OPERATING STATEMENT

Actuals as per audited accounts

Total [T18+T19] to agree with T4]

Assessment of Working Capital Requirements

Following years Projected

Assessment of Working Capital Requirements

Following years Projected

Assessment of Working Capital Requirements

Following years Projected

Assessment of Working Capital Requirements

from Applicant Bank