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.

Name:

CONTENTS
1 2 Form-I Particulars of Limites & Information about Associate Companies Form-II Operating Statement

3 Form-III Analysis of Balance Sheet - Liabilities 4 Form-III Analysis of Balance Sheet - Assets 5 Form-IV Comparative Statement of Current Assets & Current Liabilities 6 Form-V Maximum Permissible Bank Finance for Working Capital

7 Form-VI Funds Flow Statement 8 9 10 11 12 Summary of Financial Statements for Ratio Analysis Ratio Analysis Statement of Changes in Working Capital Cross Check for errors, if any Charts

CMA
About this CMA format
1 2 3 4 5 6 7 8 9 10 11 12 Name of the applicant can be filled only in this sheet (in cell E7 on the left). Even if it is written in lowercase, it will be automatically copied in other sheets in 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 cannot be modified or deleted. Locked cells may contain either formula or reference to information in other cells or a hyperlink or any other information which is not required to be modified. Data is required to be & can be filled up manually in Form-I to Form-III (assets & liabilities) in the unlocked cells only. Data is not required to be & cannot be filled up manually in other Forms or sheets. They provide information based on data in Forms-I to Form-III (assets & liabilites). All calculations in all other Forms & sheets are automatic by different formulae & links to other sheets All efforts have been taken to make all the Forms & statements error-free. However, chance of error cannot be ruled out. If you come across any errors or problems while using these Forms & statements, kindly inform me about the same. Feedback, appreciation, criticism, suggestions, advice etc are most welcome. Kindly email your feedback, appreciation, criticism, suggestions, advice etc at

leenraj@live.com

CMA
About this CMA format

n be filled only in this sheet (in cell E7 on the left). Even if it is written in lowercase, it will be automatically UPPERCASE only. Nowhere else in this file, it can be written.

ets can be accessed.

unlocked cells.

ssed. However, they or the information contained in the locked cells cannot be modified or deleted.

either formula or reference to information in other cells or a hyperlink or any other information which is d.

an be filled up manually in Form-I to Form-III (assets & liabilities) in the unlocked cells only.

& cannot be filled up manually in other Forms or sheets. They provide information based on data in s & liabilites).

r Forms & sheets are automatic by different formulae & links to other sheets

n to make all the Forms & statements error-free. However, chance of error cannot be ruled out.

rrors or problems while using these Forms & statements, kindly inform me about the same.

criticism, suggestions, advice etc are most welcome.

leenraj@live.com

Assessment of Working Capital Requirements FORM - I Particulars of Existing / Proposed Limits from the Banking System (Limits from all Banks and Financial Institutions as on date of application)
Name: Sr. No. Name of Bank / Financial Institution Nature of Facility Balance Extent to which Limits outstanding as Existing Limits were utilised during last 12 on months 31-Mar-08 Maximum Minimum

Rs. in Lakhs

Limits now requested 2008-09

A. 1

Working Capital Limits: Fund based Cash Credit -

Non-fund based

Letter of Credit

B. Term Loans/DPGS excluding Working Capital Loans Term Loan -

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: Sr. No. Name of the Associate Company & Activity Annual makeup of A/c Date of Balance Sheet Limits from all Banks and financial institutions Working Capital Name of Bank / Term Loan & Financial Non-fund DPG Fund based Institution based Overdues, if any

Page 5of 22 Name:

Assessment of Working Capital Requirements FORM II : OPERATING STATEMENT

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 -

Rs. in Lakhs

Sr. No.

Particulars

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2 -

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 -

Quantities: i ii iii Raw Material Consumption Sales Rejects and Scraps -

1
a Sales (net of returns) i ii T1 iii T2 Less: Excise Duty Domestic Sales Export Sales

Gross Income
Sub-total [ a(i+ii) ] 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -

iv b Other Income i ii iii iv v T3 T4

Net Sales [ T1-iii ] % rise or fall in sales turnover [compared to previous year]

Total Other income Total Gross Income

[ b(i to iv) ] [ T2+T3 ]

2
a i ii T5 b i ii

Cost of Production & Cost of Sales

Raw Materials [Including Stores and other items used in the process of manufacture) Imported Indegenous sub-total Other Consumable Spares Imported Indegeneous sub-total [ b(i+ii) ] Depreciation [ c(i to x) ] sub-total Add : Opening stock of W.I.P. T9 Sub-total Less : Closing Stock W.I.P. T10 [ T8+2(d) ] [ T9-2(e) ] sub-total Less : Closing Stock of Finished Goods T12 [ T10+2(f) ] [ T11-2(g) ] [ T5+T6+T7 ] [ a(i+ii) ] -

T6 c Direct Expenses i ii iii iv v vi vii viii ix x T7 T8 d e f T11 g

Total Direct Expenses

Total Cost of Production

Add : Opening stock of Finished Goods

Total Cost of Sales

Page 6of 22 Name:

Assessment of Working Capital Requirements FORM II : OPERATING STATEMENT

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4

Rs. in Lakhs

Sr. No.

Particulars

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6

General, Administrative & Selling Expenses i ii iii iv v vi vii viii ix x T13 -

Total General, Administrative & Selling Expenses Operating Profit before Interest

[ 3(i to x) ] [ T4-T12-T13 ]

4 5

Finance Charges i ii iii iv v T14 -

Total Finance Charges Operating Profit after Interest

[ 5(i to v) ] [ 4-T14 ]

6 7

Non-Operating Income i ii iii T15 -

Total Non-Operating Income

[ 7(i to iii) ]

Non-Operating Expenses i ii iii 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%

T16 T17

Total Non-Operating Expenses Net Non-Operating Income (+) / Expenses (-) Net Profit before Tax / (Loss) PBT
Provision for Taxes

[ 8(i to iii) ] [ T15-T16 ] [ 6+/(-)T17 ] [ 10-11 ] [ 12/T2 ] %

0.00% 0.00% 0.00%

10 11 12

Net Profit / Loss after Tax PAT

PAT to Net Sales %

13

Equity Dividend & Dividend Tax Dividend Rate % Dividend Distribution Tax %

14 15 16

Retained Profit
Retained Profit / PAT % Additional Data: Break-up of Total Gross Income Domestic Sales: i ii iii iv T18 T19 Export Sales T20 Total [T18+T19] to agree with T4] 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter sub-total

[ 12-13 ] [ 14/12 ] %

0.00%

[i to iv] -

Page 7of 22 FORM II : OPERATING STATEMENT

Assessment of Working Capital Requirements

Rs. in Lakhs

Following years Projected 31-Mar-14 Year 7 -

0.00% -

Page 8of 22 FORM II : OPERATING STATEMENT

Assessment of Working Capital Requirements

Rs. in Lakhs

Following years Projected 31-Mar-14 Year 7

0.00% 0.00% 0.00% 0.00%

Assessment:of Working Capital Requirements FORM III ANALYSIS OF BALANCE SHEET Name:
Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2 Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6

Rs. in Lakhs

Sr. No.

Particulars

31-Mar-14 Year 7

Current Liablities 1 Short term borrowings

a from Banks (including bills purchased, discounted & excess borrowings placed on repayment basis) i ii from Applicant Bank from Other Banks sub-total [ a(i + ii) ] {00.00} {00.00} sub-total [ b(iii + iv) ] T1 [ b(i to vii) ] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} -

T1 of which BP & BD iii iv T2 T3 Total short term borrowings from banks b from Others i ii iii iv v vi vii T4 Sundry Trade Creditors - Indigenous Sundry Trade Creditors - Import Advance payments from Customers / Deposits from Dealers / Stockists Provision for Taxation Dividend payable Other Statutory Liabilities (due within 1 year) Deposits / Debentures / Instalments of Term Loans / DPGs etc. (due within 1 year) Total short term borrowings from others from Applicant Bank from Other Banks

2 Other Current Liabilities and Provisions

(due within one year-specify major items ) i ii iii iv v T5 T6 T7 Current Liabilities excl. bank borrowings sub-total [ 2(i to v) ] [ T4+T5 ] [ T3+T6 ] -

Total Current Liabilities

3 Term Liabilities
a b c d e f i ii T8 Debentures (maturing after 1 year) Preference Shares (redeemable after 1 year) Term loans (repayable after 1 year) Deferred Payment Credits (repayable after 1 year) Term deposits (repayable after 1 year) Other term liabilities Unsecured Loans [ 3(a to f) ] [ T7+T8 ] -

Total Term Liabilities T9 Total Outside Liabilities 4

a b c d e f i ii iii iv Capital General reserve Revaluation Reserve Other reserves (excluding provisions) Surplus (+) or deficit (-) in P & L A/c Others Share Premium Account Capital Redemption Reserve

Net Worth
[ 4(a to f) ] [ T9+T10 ] -

v Net Worth T11 Total Liabilities

T10

To check whether total assets match with total liabilities click here

Page 10 of 22 Name:

Assessment: of Working Capital Requirements FORM III ANALYSIS OF BALANCE SHEET

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 -

Rs. in Lakhs

Sr. No.

Particulars

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2 -

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 31-Mar-14 Year 7 -

Current Assets 5 6
Cash and bank balances Investments i ii sub-total T12 i Receivables other than deferred & exports [Including bills purchased & discounted by bankers] ii Export receivables (Including bills purchased/discounted by bankers) sub-total T13 Instalments under deferred receivables (due within one year) Inventory Raw Materials [Including Stores and other items used in the process of manufacture) i Imported ii Indigeneous Work [ Stock ] in Process Finished Goods Goods in Transit Other consumable spares i Imported ii Indigeneous sub-total T14 Advances to suppliers of of raw materials / stores & spares Advance payment of taxes Other current assets [specify major items] i ii iii iv v T15 T16 [other than long term Investments] Government & other trustee securities Fixed deposits with Banks & Others -

[ 6(i+ii) ]

[ 7(i+ii) ] -

8 9
a

b c d e

[ 9(a to e) ]

10 11 12

sub-total

[ 12(i to v) ] [ 5 to 12 ]

Total Current Assets Fixed Assets

13
i ii T17

Gross Block Depreciation to date

[ 13(i-ii) ] -

Net Block

Page 11 of 22 Name:

Assessment: of Working Capital Requirements FORM III ANALYSIS OF BALANCE SHEET

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4

Rs. in Lakhs

Sr. No.

Particulars

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 31-Mar-14 Year 7

Other Non-Current Assets 14

a b c d e f i ii iii T18 Investments / book debts /advances / 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

[ 14 to 17 ] -

sub-total Obsolete Stocks Non-consumable consumables & spares Other non-current assets (Including dues from directors)

[ 14(a to f) ]

15 16 17
T19

Total Other Non-Current Assets

Intangible assets (Patents, Goodwill, Preliminary Expenses, Bad / Doubtful Debts not provided for etc)

18

T20

Total Assets [ T16+T17+T19+18 ]

To check whether total assets match with total liabilities click here
T21 T22

Tangible Net Worth Net Working Capital

Current Ratio

[ T10-18 ] [ T16-T7 ] [ T14/T4 ] [ T9/T21 ] [ T8/T21 ]

19 20 21

Total Outside Liabilities/ Tangible Net Worth Total Term Liabilities/ Tangible Net Worth Additional Information
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

22
a b

Assessment of Working Capital Requirements FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name: Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2 Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6

Rs. in Lakhs

Sr. No.

Particulars

31-Mar-14 Year 7

CURRENT ASSETS
1 i Raw Materials [Including Stores and other items used in the process of manufacture) Imported [Months' Consumption] ii Indigeneous [Months' consumption] 2 Stocks in Process [Months' Cost of Production] 3 Finished Goods [Months' Cost of Sales] 4 i Other consumable spares Imported [Months' Consumption] ii Indigeneous [Months' consumption] 5 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] 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 ] Advance payment of taxes Other current assets as per T15 of Form-III {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} {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}

{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}

{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}

7 8

i ii iii iv v vi vii T1 Total Current Assets

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] 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.] Deposits / Debentures / Instalments of Term Loans / DPGs etc. (due within 1 year) -

10 11 12

i ii iii iv v vi

sub-total [ 12(i to vi) ] T2 Total Current Liabilities To cross check with balance sheet current assets click here

Assessment of Working Capital Requirements FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL Name:
Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2 Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6

Rs. in Lakhs

Sr. No.

Particulars

31-Mar-14 Year 7

FIRST Method of Lending

1 Total Current Assets [ T1 in Form-IV ] Current Liabilities [Other than bank borrowing] [ T2 in Form-IV ] Working Capital Gap [WCG] [1-2] Minimum Stipulated Net Working Capital [ 25% of WCG excluding export receivables] [ (item 3 above - item no. 6 in Form - IV)*0.25 ] Actual / Projected Net Working Capital [ NWC ] [ T22 in Form-III ] Item no. 3 minus Item no. 4 Item no. 3 minus Item no. 5 Maximum permissible bank finance [MPBF] [ least of item 6 or 7 above ] Excess borrowings representing shortfall in NWC [ item 4 - item 5 ] -

6 7 8

SECOND Method of Lending

1 Total Current Assets [ T1 in Form-IV ] Current Liabilities [other than bank borrowings] [ T2 in Form-IV ] 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 ] Actual / Projected net working capital [ T22 in Form-III ] Item no. 3 minus Item no. 4 Item no. 3 minus Item no. 5 Maximum permissible bank finance [MPBF] [ least of item 6 or 7 above ] Excess borrowings representing shortfall in NWC [ item 4 - item 5 ] -

3 4

6 7 8

Assessment of FUNDS FLOW STATEMENT FORM-V: Working Capital Requirements

Name: Actuals as per audited accounts 31-Mar-08 Year 1 A 1 2 3 4 5 6 7 8 9 10 T1 B 1 2 3 4 5 6 7 8 9 10 T2 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 31-Mar-09 Year 2 Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 -

Rs. in Lakhs

Sr. No.

Particulars

31-Mar-14 Year 7 -

Total 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 a Long term surplus (+) / deficit (-) [ T1-T2 ] b Increase / (decrease) in current assets * * as per details given below at "h" c Increase / (decrease) in current liabilities other than bank borrowings d Increase / (decrease) in working capital gap e Net surplus / (deficit) f Increase / (decrease) bank borrowings g Increase / (decrease) net sales h Break-up of "b" above: Increase / (decrease) in inventory of: i Raw materials ii Work [ Stock ] in Process iii Finished Goods iv Goods in Transit v Other consumable spares Increase / (decrease) in receivables vi Domestic vii Export viii Increase / (decrease) in other current assets Net total of [ h(i to viii) ]

Page 15 of 22 Name:

Assessment of Working Capital Requirements SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Rs. in Lakhs

Sr. No.

Particulars

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 31-Mar-14 Year 7

OPERATING STATEMENT INCOME Domestic sales Export sales Gross Sales Excise duty Net Sales Other Income Gross Income EXPENSES Raw material [Imported] Raw material [Indigenous] Consumables [Imported] Consumables [Indigenous] Total Material Cost Total Consumables Cost Total purchases Direct Labour Depreciation Other direct overheads Total direct expenses Inventory [opening] of WIP Inventory [closing] of WIP Total cost of production 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 Non-operating income Non-operating expenses Profit before Tax / (Loss) PBT Provision for Taxes Net Profit / Loss after Tax PAT Equity divident payout Retained Profit Net profit before depreciation, interest & tax [PBDIT] Net profit before interest & tax [PBIT] -

Page 16 of 22 Name:

Assessment of Working Capital Requirements SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Rs. in Lakhs

Sr. No.

Particulars

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 31-Mar-14 Year 7

BALANCE SHEET Liabilities Short-term borrowings from banks Sundry creditors 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 Assets Cash, bank & investments Receivables-other than export Receivables-export Total Receivables Opening debtors for FIRST year Average receivables Inventory Other current assets Total current assets Fixed assets Gross block Depreciation upto date Net block Total other non-current assets Intangible Assets Total assets Total Tangible Assets Net worth Tangible net worth Net working capital

NA -

NA -

NA -

NA -

NA -

NA -

NA -

NA -

NA -

NA -

NA -

NA -

Page 17 of 22 Name:

Assessment of RATIO ANALYSIS Requirements Working Capital

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 -

Sr. No.

Particulars

Ideal Levels

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2 -

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 31-Mar-14 Year 7 -

A 1 2 3 4 5 6 7 8 B 1 2 3 C 1

Long-term Solvency Ratios Debt Equity Ratio Net Worth to Total Assets Ratio Debt to Net Worth Ratio Capital Gearing Ratio Fixed Assets to Long Term Funds Propriety Ratio Interest Coverage Debt Service Coverage Short-term Solvency Ratios Current Ratio Quick Ratio or Liquid Ratio or Acid Test Ratio Absolute Liquid Ratio Profitability Ratios Return on Capital Employed or Return on Investment Gross Profit Margin Net Profit Margin Cash Profit Ratio Return on Net Worth Operating Profit (before interest) Margin Operating Profit (after interest) Margin

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% 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% 0.00% 0.00% 0.00% 0.00% 0.00%

2 3 4 5 6 7

Page 18 of 22 Name:

Assessment of RATIO ANALYSIS Requirements Working Capital

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 -

Sr. No.

Particulars

Ideal Levels

Actuals as per audited accounts 31-Mar-08 Year 1 31-Mar-09 Year 2 -

Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6 31-Mar-14 Year 7 -

D 1

Activity Ratios Inventory Turnover Ratio [Based on closing inventory] Inventory Turnover Ratio [Based on average inventory] Inventory Turnover Ratio [Based on cost of sales / average inventory] Inventory Turnover Period Based on net sales & closing inventory Based on net sales & average inventory Based on net cost of sales & average inventory Debtors Turnover Ratio [Based on closing debtors] Debtors Turnover Ratio [Based on average debtors] Debtors Turnover Period Based on net sales & closing debtors Based on net sales & average debtors Creditors Turnover Ratio [Based on closing creditors] Creditors Turnover Ratio [Based on average creditors] Creditors Turnover Period Based on purchases & closing creditors Based on purchases & average creditors Fixed Assets Turnover Ratio Assets Turnover Ratio Working Capital Turnover Ratio Sales to Capital Employed Operating Ratios Domestic Sales Proportion Export Sales Proportion Material Cost Ratio Consumables Cost Ratio Direct Labour Cost Ratio Other Direct Cash Overheads Cost Ratio Total Direct Cost Ratio [excl material & consumables] Total Direct Cost Ratio [incl material & consumables] Indirect Cost Ratio Interest Cost Ratio Operating Cost Ratio

4 i ii iii 5

7 i ii 8

10 i ii 11 12 13 14 E 1 2 3 4 5 6 7 8 9 10 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% 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% 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% 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%

Assessment OF Working Capital Requirements STATEMENT of CHANGES IN WORKING CAPITAL

Name: Actuals as per audited accounts 31-Mar-08 Year 1 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 Work [ Stock ] in Process Finished Goods Goods in Transit Other consumable spares Imported Indigeneous Advances to suppliers Advance payment of taxes 31-Mar-09 Year 2 Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4 Following years Projected 31-Mar-12 Year 5 31-Mar-13 Year 6

Rs. in Lakhs

Sr. No.

Particulars

31-Mar-14 Year 7

Total Current Assets Change in the current assets 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 Deposits / Debentures / Instalments of Term Loans / DPGs etc. Other Current Liabilities and Provisions

Total Current Liabilities Change in the current liabilities Net Working Capital as calculated above Increase / (Decrease) in Net Working Capital

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CROSS-CHECK

Actuals as per audited accounts Particulars 31-Mar-08 Year 1 31-Mar-09 Year 2

Current Year Estimated 31-Mar-10 Year 3 31-Mar-11 Year 4

Following years Projected

31-Mar-12 Year 5

31-Mar-13 Year 6

31-Mar-14 Year 7

Balance Sheet Total Assets Total Liablities Difference -

Comparative Statement of Current Assets & Current Liabilities Total Current Assets as per statement Total Current Assets as per balance sheet Difference Total Current Liabilities as per statement Total Current Liabilities as per balance sheet Difference -

Statement of Changes in Working Capital Total Current Assets as per statement Total Current Assets as per balance sheet Difference Total Current Liabilities as per statement Total Current Liabilities as per balance sheet Difference Net working capital as per statement Net working capital as per balance sheet Difference -

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

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

Total Cost of Sales

1.00 0.90 0.80 0.70 0.60

0.50 0.40 0.30 0.20

0.10 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

Net Sales

Net Profit / Loss after Tax PAT

1.00
0.90

0.80 0.70 0.60 0.50 0.40 0.30 0.20 0.10

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

Total Current Assets

Total Current Liabilities

Working Capital Gap [WCG]

1.00 0.90 0.80 0.70 0.60 0.50 0.40 0.30 0.20 0.10 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7