CMA BoB

WELCOME to
CAS Package developed by:
P.R.ACHARYA
Manager [CMD]
State Bank of India,
COMMERCIAL NET WORK
Local Head Office, Bangalore.
prracharya@rediffmail.com
prracharya@yahoo.co.in
2nd FEB. 2004

CAS-ACHARYA an Excel based programme developed by Mr. P.R.Acharya to expedite credit process.
Though sincere efforts are made to design the programme to meet the laid down instructions by the Bank,
the author wishes to make it clear that there is no official sanction awarded to the programme. Therefore,
the users are requested not to quote the programme in any official correspondences.
Please do not provide the programme to outsiders as it contains assessment of CRA.
SALIENT FEATURES :
This package contains the following spreadsheets:
Operating Statement, Analysis of Balance Sheet, Comparative Statement of CA & CL and Funds Flow.
Profitability Estimation, DSCR - Net, Gross, Break Even Analysis for all the years.
Sensitivity Analysis for the Current and Next two years with an option to vary different parameters.
Some of the informations required to be incorporated in Format S are tabulated, which can be directly
copied and pasted to the appropriate places in Format S, such as Performance Analysis, Funds Flow,
Commercial Viability, Assessed Bank Finance, Efficiency Ratios, Security Margin etc.
To enable the Credit Analysist to evaluate the performance, various Ratios / Key Financial Parameters
get calculated based on the information keyed in the input formats.
Provision is also made for auto-calculation of CRA - on SIMPLIFIED LIBERAL MODEL for SSI only.
Printing : Select a sheet and print. In case you find dotted lines in any page, pull it up or down till it merges with dark line.
HINTS
Before starting keying in figures, please copy the programme by using Save As method.
Use TAB key to go to un-protected cells, wherein you can key in the required data.
Before keying in data in different spread sheets, go to INPUTS sheet by clicking Cell No.L31
In the INPUTS format key in the required data in WHITE coloured Cells.
INPUTS
To go to any particular sheet, please click on YELLOW coloured Cells in INPUT SHEET. In the same way, to come back to
INPUTS sheet click on the 'Back to Inputs' Cell in the respective sheet.
Please move the cursor to those Cells wherever there is a red flag in the upper right corner where you
will find hints about the Cell.
WISH YOU GOOD LUCK
All the users are requested to kindly inform the author, in case of any discrepancies for rectification.
Your suggestions and feed back will help me to improve the package.
(-o0o-)
End of Instruction sheet
INPUTS
Name of the Company
PARTWANT INDUSTRIES
Amount in
LACS
Year [eg.2003 or 31.03.03]
31.03.2014
Balance Sheet of LAST YEAR
PROVISIONAL
Accounting Period
Please key-in in Cell No. B6 either Lacs or Crores
31.03.2015 31.03.2016
12
Please key in whether AUDITED or PROVISIONAL
12
12
[Default setting - 12 months]
INDEX to FORMATS
Operating Statement
Liabilities
Assets
Funds Flow Statement
Comparative Statement of Current
Assets and Current Liabilities
Format S Tables, W.C.Assessment,
Ratio Analysis etc.
TERM LOAN Interest Calculation
Profitability Estimations, DSCR
OPR.STMT.
Sensitivity Analysis
CRA - Simplified Liberal Method
SENSITIVITY ANALYSIS
LIABILITIES
ASSETS
FUNDS FLOW STATEMENT
COMPARATIVE STMT. OF C/A & C/L.
RATIOS
MTL - INT.
DSCR
CRA - RATING
[End of Input Sheet]
31.03.2017
12
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II : OPERATING STATEMENT
Name: PARTWANT INDUSTRIES
As per profit and loss account actuals/
estimates for the year ended/ending
Rs.in
31.03.2014
31.03.2015
31.03.2016
31.03.2017
YR.BEFORE LAST YEAR CURR YEAR FOLLOWING
LAST-ACT PROVISIONAL ESTIMATES YEAR-PROJ
1. Gross Sales
[i] Domestic Sales
[ii] Export Sales
Add other revenue income
Total
43.80
0.00
0.00
43.80
109.47
0.00
0.00
109.47
165.71
0.00
0.00
165.71
190.57
0.00
0.00
190.57
2. Less Excise Duty

Deduct other items
3. Net Sales[item 1 - item 2]
0.00
0.00
43.80
0.00
0.00
109.47
0.00
0.00
165.71
0.00
0.00
190.57
NA
149.93
51.37
15.00
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
vi] Depreciation
3.06
19.43
16.61
16.09
vii] SUB-TOTAL [i to vi]
3.06
19.43
16.61
16.09
viii] Add:Op. stocks-in-process
0.00
0.00
0.00
0.00
3.06
19.43
16.61
16.09
4. % rise [+] or fall [-]in net sales as

compared to last year [annualised]
5. Cost of Sales
i] Raw materials[including stores
& other items used in the process of
manufacture]
[a] Imported
[b] Indigenous
ii] Other spares
[a] Imported
[b] Indigenous
iii] Power & fuel
iv] Direct labour[Factory wages]
v] Other mfg. Expenses
Sub-total
PARTWANT INDUSTRIES
ix] Deduct: Cl. stocks-in-process
x] Cost of Production
31.03.2014 31.03.2015 31.03.2016 31.03.2017

0.00
0.00
0.00
0.00
3.06
19.43
16.61
16.09
0.00
0.00
0.00
3.06
19.43
16.61
16.09
xiii] Sub-Total [Total cost of sales]
3.06
19.43
16.61
16.09
6. Selling, Genl.& Admn.Expenses
38.18
72.53
117.12
131.60
7.
SUB-TOTAL [5+6]
41.24
91.95
133.73
147.69
8. Op.Profit before Interest [3-7]
2.56
17.52
31.98
42.88
9. Interest
0.00
10.59
11.90
9.80
10. Op.profit after Interest [8-9]
2.56
6.93
20.08
33.08
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
12. Profit before tax/loss

[10+11 (iii)]
13. Provision for taxes
2.56
6.93
20.08
33.08
0.26
0.71
2.07
3.41
14. Net Profit/loss [12-13]
2.30
6.22
18.01
29.67
15. [a] Equity dividend paid-amt

[Already paid+B.S.Prov]
[b] Dividend Rate
0.00
0.00
0.00
0.00
16. Retained Profit [14-15]
2.30
6.22
18.01
29.67
100.00
100.00
100.00
100.00
xi] Add: Op.Stock of F.G.

Sub-Total
xii] Deduct: Cl. stock of F.G.
11. [i] Add other non-op.income

[a]
[b]
Sub-total [income]
[ii] Deduct other non-op.exp.
[a]
[b]
Sub-total [expenspes]
[iii] Net of non-op.income/exp
[iii] Expenses Amortised
17. Retained Profit/Net Profit[%]
FORM III
ANALYSIS OF BALANCE SHEET
LIABILITIES
As per Balance Sheet as at:

31.03.2014
31.03.2015
Yr.Before Last
ACTUALS
CURRENT LIABILITIES
1. Short-term borrowings from
banks [incld bills purchased,
discounted & excess borrowing placed on repayment basis]
[i] From applicant Bank
LAST YEAR
10.00
[ii] From other Banks

[iii] [of which BP & BD]
CURR YEAR
PROVISIONAL ESTIMATES
0.00
31.03.2016
Rs.in LACS
31.03.2017
FOLLOWING
YEAR-PROJ
10.00
10.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10.00
10.00
10.00
3. Sundry Creditors [Trade]
0.00
0.00
0.00
0.00
4. Advance payment from customers/deposits from dealers
0.00
0.00
0.00
0.00
5. Provision for taxation
0.00
0.00
0.00
0.00
6. Dividend payable
0.00
0.00
0.00
0.00
7. Other statutory liabilities

[due within one year]
0.00
0.00
0.00
0.00
8. Deposits/Instalments of term
loans/DPGs/Debentures, etc.
[payable within one year]
0.00
7.50
15.00
15.00
9. Other Current Liabilities &

Provisions[due within 1 year]
[Specify major items]
0.14
0.99
1.85
8.10
Sub-Total [B]
0.14
8.49
16.85
23.10
0.14
18.49
26.85
33.10
Sub-Total [A]
2. Short term borrowings from
others
10.TOTAL CURRENT LIABILITIES
[total of 1 to 9 excld 1 [iii]]
PARTWANT INDUSTRIES
31.03.2014
31.03.2015
31.03.2016
31.03.2017
TERM LIABILITIES
11. Debentures [not maturing
within one year]
0.00
0.00
0.00
0.00
12. Preference shares

[redeemable after one year]
0.00
0.00
0.00
0.00
13. Term Loans [excld instalments

payable within one year]
0.00
75.00
52.50
37.50
14. Deferred Payment Credits

[excluding instalments due
within one year]
0.00
0.00
0.00
0.00
15. Term Deposits [repayable

after one year]
0.00
0.00
0.00
0.00
17. TOTAL TERM LIABILITIES
0.00
75.00
52.50
37.50
18. TOTAL OUTSIDE LIABILITIES
0.14
93.49
79.35
70.60
15.00
30.00
30.00
30.00
20. General Reserve
3.35
6.56
20.07
44.34
21. Revaluation Reserve
0.00
0.00
0.00
0.00
22. Other reserves [excluding

provisions]
0.00
0.00
0.00
0.00
23 a. Deferred Tax Liability [DTL]
0.00
0.00
0.00
0.00
23 b. Others [specify]
5.00
20.00
20.00
20.00
24. NET WORTH
23.35
56.56
70.07
94.34
25. TOTAL LIABILITIES
23.48
150.06
149.43
164.94
16. Other term liabilities
[Item 10 plus item 17]
NET WORTH
19. Ordinary share capital
23. Surplus(+) or Deficit(-) in

Profit & Loss Account.
ANALYSIS OF BALANCE SHEET
FORM III [contd]
ASSETS
CURRENT ASSETS
26. Cash and Bank balances
As per Balance Sheet as at:

31.03.2014
31.03.2015
31.03.2016
Rs.in
31.03.2017
Yr. Before last LAST YEAR CURR YEAR

ACTUALS
PROVISIONAL ESTIMATES
FOLLOWING
YEAR-PROJ
0.70
3.00
3.30
3.63
27. Investments [other than long

term investments]
[i] Government & other
Trustee securities
[ii] Fixed deposits with Banks
28. [i] Receivables other than
deferred & exports [incld.
bills purchased and
discounted by banks]
[ii] Export receivables[including
bills purchased and
discounted by banks]
29. Instalments of deferred receivables [due within one year]
0.00
0.00
0.00
0.00
0.00
4.80
0.00
28.50
0.00
44.18
0.00
45.46
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
30. Inventory:
0.00
0.00
0.00
0.00
[i] Raw Materials[including

stores & other items used
in the process of mfr.]
[a] Imported
[b] Indegenous
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
[ii] Stocks in process
0.00
0.00
0.00
0.00
[iii] Finished goods
0.00
0.00
0.00
0.00
[iv] Other consumable spares

[a] Imported
[b] Indegenous
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31. Advances to suppliers of raw

materials & stores/spares
32. Advance payment of taxes
0.00
0.00
0.00
0.00
33. Other current assets [specify]
0.00
0.00
0.00
0.00
34. TOTAL CURRENT ASSETS

[Total of 26 to 33]
5.50
31.50
47.48
49.09
PARTWANT INDUSTRIES
31.03.2014
FIXED ASSETS
35. Gross Block [land & building
machinery, work-in-progress]
36. Depreciation to date
31.03.2015
31.03.2016
31.03.2017
27.01
147.01
147.01
177.01
9.03
28.46
45.06
61.16
17.98
118.56
101.95
115.86
38. Investments/book debts/

advances/deposits which are
not Current Assets
[i] (a) Investments in subsidiary Co.s/affiliates
(b) Others
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
[ii] Advances to suppliers of

capital goods & contractors
[iii] Deferred receivables
[maturity exceeding 1 yr]
[iv] Others
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
39. Non-consumable stores &

spares
40. Other non-current assets
including dues from directors
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
41.TOTAL OTHER NON-CURR.ASSETS
0.00
0.00
0.00
0.00
42. a. Intangible assets (patents,goodwill

prelim. Expenses, bad/doubtful
expenses not provided for etc.
0.00
0.00
0.00
0.00
43. TOTAL ASSETS [34+37+41+42]
23.48
150.06
149.43
164.94
44. TANGIBLE NET WORTH [24-21-42]
23.35
56.56
70.07
94.34
5.36
13.01
20.62
15.98
40.14
1.70
1.77
1.48
47. Total Outside Liabilities/TNW
0.01
1.65
1.13
0.75
48. Total Term Liabilities/TNW
0.00
1.33
0.75
0.40
37. NET BLOCK [35-36]

OTHER NON-CURRENT ASSETS
b. Deferred Tax Assets [DTA]
45. NET WORKING CAPITAL

[(17+24)-(37+41+42)]
46. Current Ratio
PARTWANT INDUSTRIES
FORM VI
FUNDS FLOW ANALYSIS
As per balance sheet as at
31.03.2015
31.03.2016
Rs. in LACS
31.03.2017
LAST YEAR CURR. YEAR FOLLOWING

PROVISIONAL ESTIMATES YEAR-PROJ
[1]
1.
[2]
[3]
SOURCES
a] Net profit [after tax]
6.22
18.01
29.67
b] Depreciation
19.43
16.61
16.09
c] Increase in capital
15.00
0.00
0.00
d] Increase in term liabilities

including public deposits
75.00
0.00
0.00
0.00
0.00
0.00
12.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
127.64
34.62
45.76
a] Net Loss
0.00
0.00
0.00
b] Decrease in term liabilities

including public deposits
0.00
22.50
15.00
120.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
30.00
0.00
0.00
0.00
0.00
4.50
5.40
120.00
27.00
50.40
e] Decrease in
i] Fixed assets
ii] Other non-current assets
Depreciation Adjustment
f] Others
g] TOTAL
2.
USES
c] Increase in
i] Fixed assets
ii] Other non-current assets
d] Dividend payment
e] Others
f] TOTAL
PARTWANT INDUSTRIES
31.03.2015
7.64
31.03.2016
7.62
31.03.2017
-4.64
26.00
15.98
1.61
8.36
8.36
6.25
17.64
7.62
-4.64
-10.00
0.00
0.00
8. Increase/decrease in Bank borrowing
10.00
0.00
0.00
INCREASE/DECREASE - NET SALES
65.67
56.24
24.86
[i] Increase/decrease in
Raw Materials
0.00
0.00
0.00
[ii] Increase/decrease in
Stocks-in-process
0.00
0.00
0.00
[iii] Increase/decrease in
Finished Goods
0.00
0.00
0.00
23.70
0.00
15.68
0.00
1.28
0.00
[v] Increase/decrease in
stores and spares
0.00
0.00
0.00
[vi] Increase/decrease in
other current assets
2.30
0.30
0.33
26.00
15.98
1.61
3. Long Term Surplus/Deficit

4. Increase/decrease in current
assets *as per details given below
5. Increase/decrease in current
liabilities other than bank borrowing
6. Increase/decrease in working
capital gap
7. Net surplus [+]/deficit [-]
* Break-up of [4]
[iv] Increase/decrease in
Receivables
[a] Domestic
[b] Export
TOTAL
6/15/2014 22:55
11 IV
FORM
COMPARATIVE STATEMENT OF
CURRENT ASSETS & CURRENT LIABILITIES
As per balance sheet as at
31.03.2015
31.03.2016
31.03.2017
PARTWANT INDUSTRIES
NORMS
A. CURRENT ASSETS
1. Raw materials [including stores &
other items used in the proc.of mfg]
[a] Imported:
Amount
Month's consumption
[1]
LAST YEAR CURR. YEAR

PROVISIONALESTIMATES
[2]
[3]
FOLLOWING PEAK
YEAR-PROJ REQUIRMENTS
[4]
[5]
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
[b] Indigenous
Amount
Month's consumption
0.00
0.00
0.00
0.00
0.00
0.00
3. Stock-in-process
Amount
Month's cost of production
0.00
0.00
0.00
0.00
0.00
0.00
4. Finished Goods
Amount
Month's cost of Sales
0.00
0.00
0.00
0.00
0.00
0.00
28.50
3.12
44.18
3.20
45.46
2.86
[b] Indigenous:
Amount
Month's consumption
2. Other consumable spares, excldg.
those included in [1] above.
[a] Imported:
Amount
Month's consumption
5. Receivables other than export &

deferred receivables.[including bills
purchased & discounted by banks]
Amount
Month's domestic sales
[excldg def. Payment sales]
12
PARTWANT INDUSTRIES
31.03.2015
6. Export receivables
[incldg.BP & BD] - Amount
Month's export sales
7. Advances to suppliers of materials
& stores/spares, consumables.
8. Other current assets including cash
& bank balances & defer receivables
due within 1 yr[specify major items]
Total
Cash & bank balances

Investments except long-term instalments of deferred receivables
Others
9. TOTAL CURRENT ASSETS
B. CURRENT LIABILITIES
[other than bank borrowings
for working capital]
31.03.2016
31.03.2017
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3.00
3.30
3.63
3.00
0.00
3.30
0.00
3.63
0.00
0.00
0.00
0.00
31.50
47.48
49.09
31.03.2015
31.03.2016
31.03.2017
10. Creditors for purchases of raw

materials, stores, & cons.spares
Amount
Month's purchase
0.00
0.00
0.00
0.00
0.00
0.00
11. Advances from customers
0.00
0.00
0.00
12. Statutory liabilities
0.00
0.00
0.00
8.49
16.85
23.10
0.00
0.00
7.50
0.00
0.00
15.00
0.00
0.00
15.00
0.99
1.85
8.10
8.49
16.85
23.10
13. Other current liabilities

[specify major items]
a] S.T.borrowings - others
b] Dividend payable
c] Instalments of TL,DPG and
public deposits
d] Other current liabilities and
provisions.
14. TOTAL
Total
b. [i] Assessed Bank Finance

Particulars
Total Current Assets
Other Current Liabilities
Working Capital Gap
Net Working Capital
Assessed Bank Finance
NWC to TCA (%)
Bank Finance to TCA (%)
Other CL To TCA (%)
31.03.2015
PROVISIONAL
31.50
8.49
23.01
13.01
10.00
41.29
31.75
26.97
Rs. in LACS
31.03.2016
31.03.2017
Estimates
Projection
47.48
49.09
16.85
23.10
30.62
25.98
20.62
15.98
10.00
10.00
43.44
32.56
21.06
20.37
35.50
47.06
b. [ii] AS PER NAYAK COMMITTEE RECOMMENDATIONS
Rs.in LACS
31.03.2016
165.71
31.03.2017
190.57
2. Total Working Capital required [25% of 1]
41.43
47.64
3. Minimum Bank Finance required [80% of 2]
33.14
38.11
8.29
9.53
20.62
15.98
20.81
31.66
1. Total Sales estimated for the year
4. Borrower's Margin [5% of 1]

5. Net Working Capital available
6. Bank Finance [WC] required *
*(2-(4 or 5 whichever is higher)
20.62
15.98
BACK TO INDEX
CALCULATION OF INTEREST ON
EXISTING & PROPOSED
TERM LOANS.
1. Pl.key in the OPENING BALANCE in Cell No.D9 [Exist.TL]

2. Pl.key in the YEAR in Cell No.A9 & A19.[Exist.TL]
3. Pl.key in the YEAR in Cell No.G9 & G19.[Proposed TL]

4. Pl.key in the RATE OF INTEREST in Cell No.E7 [Exist]& K7 [P
EXISTING T. L.[S]
PROPOSED T.L.
MONTH DEBITS
2006
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2007
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2006
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2007
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2007
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2008
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2008
APR
MAY
JUN
JUL
AUG
SEP
15.00
Rate of Interest:
INSTALMENTS BALANCE
INTEREST
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
INSTALMENTS BALANCE
0.00
0.00
0.00
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
MONTH DEBITS
2007
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2008
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2008
APR
MAY
JUN
JUL
AUG
SEP
0.00
0.00
0.00
OCT
NOV
DEC
2009
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2009
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2010
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2010
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2011
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2011
APR
MAY
JUN
JUL
AUG
SEP
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
INSTALMENTS BALANCE
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
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
OCT
NOV
DEC
2009
JAN
FEB
MAR
TOTAL
0.00
MONTH DEBITS
2009
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2010
JAN
FEB
MAR
TOTAL
0.00
MONTH DEBITS
2010
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2011
JAN
FEB
MAR
TOTAL
0.00
MONTH DEBITS
2011
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2012
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2012
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2013
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2013
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2014
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2014
APR
MAY
JUN
JUL
AUG
SEP
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
INSTALMENTS BALANCE
INTEREST
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
INSTALMENTS BALANCE
0.00
0.00
0.00
0.00
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
OCT
NOV
DEC
2012
JAN
FEB
MAR
TOTAL
0.00
MONTH DEBITS
2012
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2013
JAN
FEB
MAR
TOTAL
0.00
MONTH DEBITS
2013
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2014
JAN
FEB
MAR
TOTAL
0.00
MONTH DEBITS
2014
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2015
JAN
FEB
MAR
TOTAL
MONTH DEBITS
2015
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2016
JAN
FEB
MAR
TOTAL
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
INSTALMENTS BALANCE
INTEREST
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
OCT
NOV
DEC
2015
JAN
FEB
MAR
TOTAL
0.00
MONTH DEBITS
2015
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2016
JAN
FEB
MAR
TOTAL
0.00
LANCE in Cell No.D9 [Exist.TL]
No.A9 & A19.[Exist.TL]
No.G9 & G19.[Proposed TL]

EREST in Cell No.E7 [Exist]& K7 [Proposed]
SED T.L.
13.00
Rate of Interest:
INSTALMENTS BALANCE
INTEREST
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
INSTALMENTS BALANCE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
INSTALMENTS BALANCE
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
INSTALMENTS BALANCE
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
INSTALMENTS BALANCE
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
INTEREST
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
INSTALMENTS BALANCE
INTEREST
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
22
Rs. in
PARTWANT INDUSTRIES
PROFITABILITY ESTIMATION
31.03.2016 31.03.2017
Capacity Utilisation
Net Sales
165.71
190.57
Cost of Raw Materials[+consumables]
0.00
0.00
Power & Fuel
0.00
0.00
Direct Labour
0.00
0.00
Depreciation
16.61
16.09
Other Mfg.expenses
0.00
0.00
Op.stock-Cl.stock of SFG+FG
0.00
0.00
16.61
16.09
Selling, General & Administrative Exp.
117.12
131.60
Total Expenses
133.73
Operating Profit/Loss
Interest
Cost of Production
0.00
0.00
0.00
0.00
0.00
0.00
0.00
147.69
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31.98
42.88
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11.90
9.80
Net of Non-Operating Income/Expenses
0.00
0.00
Expenses Ammortised [Misc.Exp.Written Off]
0.00
0.00
20.08
33.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.07
3.41
18.01
29.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
18.01
29.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit before tax [PBT]

Income Tax
Profit after Tax [Net Profit]
Divedend paid / payable
Retained Profit
23
DEBT SERVICE COVERAGE RATIO

[NET]
31.03.2016 31.03.2017
Net Profit [PAT]

Add Depreciation
Add Intangible Assets written off
Cash Accruals [A]
T.L. Repayment obligation[B]
Existing
Proposed
DSCR [A/B]
AVERAGE DSCR [NET]
18.01
29.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16.61
16.09
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
34.62
45.76
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
#DIV/0!
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

[GROSS]
31.03.2016 31.03.2017
Cash Accruals
Interest on Term Loan
Existing
Proposed
[A] Total
T.L. Repayment obligations
Existing
Proposed
Existing
Proposed
[B] Total
DSGCR [A/B]
AVERAGE DSCR[GROSS]
34.62
45.76
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
34.62
45.76
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
#DIV/0!
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24
PARTWANT INDUSTRIES
PROJECT - [NET]
31.03.2016 31.03.2017
Net Profit [PAT]

Add Depreciation
Add Intangible Assets Written Off
Cash Accruals [A]
T.L. Repayment obligation[B]
DSCR [A/B]
AVERAGE DSCR[NET - PROJECT]
18.01
29.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16.61
16.09
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
34.62
45.76
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
#DIV/0!

PROJECT - [GROSS]
31.03.2016 31.03.2017
Cash Accruals
[A] Total
T.L. Repayment obligations
[B] Total
DSGCR [A/B]
AVERAGE DSCR[GROSS - PROJECT]
34.62
45.76
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
34.62
45.76
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
#DIV/0!
25
LACS
0.00
0.00
0.00
0.00
0.00
0.00
26
0
0.00
0.00
0.00
0.00
0.00
0
0.00
0.00
0
0.00
0.00
0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
27
0
0.00
0.00
0.00
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
A.
B.
C.
D.
E.
F.
Net Sales [Production Value]

Variable Expenses
Contribution
Fixed & Semi Fixed expenses
Operating Profit [C-D]
Break Even Sales [DxA/C]
A.
B.
C.
D.
E.
F.

Variable Expenses
Contribution
31.03.2016
165.71
0.00
165.71
145.63
20.08
145.63

Variable Expenses
Contribution
5 % decrease in
volum of sales
157.42
0.00
157.42
145.63
11.79
145.63
5 % decrease in
selling price
157.42
0.00
157.42
145.63
11.79
145.63
5 % increase in
variable cost
190.57
0.00
190.57
157.49
33.08
157.49
5 % decrease in
volum of sales
181.04
0.00
181.04
157.49
23.55
157.49
5 % decrease in
selling price
181.04
0.00
181.04
157.49
23.55
157.49
5 % increase in
variable cost
5 % decrease in
volum of sales
5 % decrease in
selling price
31.03.2017
190.57
0.00
190.57
157.49
33.08
157.49
0
A.
B.
C.
D.
E.
F.
5 % increase in
variable cost
165.71
0.00
165.71
145.63
20.08
145.63
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
29
CREDIT RISK ASSESSMENT [CRA] - SCORING SHEET [Simplified Liberal Model]

WORKING CAPITAL
Based on PROVISIONAL financials on 31.03.2015
PARTWANT INDUSTRIES
FINANCIAL RISK PARAMETERS

Current Ratio
TOL/TNW
PBDIT/INTT.[TIMES]
PAT/Net Sales [%]
ROCE [%]
INV + REC/SALES [days]
Aggregate Financial Risk
Score out of 100
Score out of 66
VALUE
RISK LEVEL SCORE
1.70
5
25
1.65
5
25
3.49
3
6
5.68
3
6
24.62
5
10
94
5
20
92
61
INDUSTRY RISK PARAMETERS

Competition & Market
Cyclicality
Regulatory Risk
Technology level
Inputs Profile
User Profile
Aggregate Industry Risk Source
[Out of 24]
RISK LEVEL
MANAGEMENT RISK PARAMETERS

Integrity
Track Record
Structure & Systems
Expertise, etc.
Aggregate Management Risk Score
[Out of 10]
RISK LEVEL
SCORE
NA
SCORE
NA
OVERALL RISK LEVEL [Score out of 100]

Credit Rating under CRA for Working Capital
Rate of Interest
Manager[Credit]
6/15/2014 22:55
92
RATING
PRICING
SB-1
FALSE % above SBAR, presently
Chief Manager[CB]
10.50 % p.a.
Asst.General Manager
30

WORKING CAPITAL
PARTWANT INDUSTRIES
Based on ESTIMATED financials of
31.03.2016

Current Ratio
TOL/TNW
PBDIT/INTT.[TIMES]
PAT/Net Sales [%]
ROCE [%]
Score out of 100
Score out of 66
VALUE

Cyclicality
Regulatory Risk
Technology level
Inputs Profile
User Profile
[Out of 24]
RISK LEVEL SCORE

Integrity
Track Record
Structure & Systems
Expertise, etc.
Agg. Management Risk Score
[Out of 10]
RISK LEVEL SCORE
1.77
1.13
4.08
10.87
32.51
96
RISK LEVEL SCORE

5
25
5
25
5
10
5
10
5
10
5
20
100
66
NA
NA

100
RATING
SB-1
31

WORKING CAPITAL
PARTWANT INDUSTRIES
Based on PROJECTED financials of
31.03.2017

Current Ratio
TOL/TNW
PBDIT/INTT.[TIMES]
PAT/Net Sales [%]
ROCE [%]
Score out of 100
Score out of 66
VALUE

Cyclicality
Regulatory Risk
Technology level
Inputs Profile
User Profile
[Out of 24]
RISK LEVEL SCORE

Integrity
Track Record
Structure & Systems
Expertise, etc.
Agg. Management Risk Score
[Out of 10]
RISK LEVEL SCORE
1.48
0.75
6.02
15.57
35.75
86
RISK LEVEL SCORE

5
25
5
25
5
10
5
10
5
10
5
20
100
66
NA
NA

100
RATING
SB-1

CMA BoB

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WELCOME to

CAS Package developed by:

2nd FEB. 2004

Year [eg.2003 or 31.03.03]

Balance Sheet of LAST YEAR

Please key-in in Cell No. B6 either Lacs or Crores

Please key in whether AUDITED or PROVISIONAL

[Default setting - 12 months]

[End of Input Sheet]

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

2. Less Excise Duty

vii] SUB-TOTAL [i to vi]

viii] Add:Op. stocks-in-process

4. % rise [+] or fall [-]in net sales as

31.03.2014 31.03.2015 31.03.2016 31.03.2017

xiii] Sub-Total [Total cost of sales]

6. Selling, Genl.& Admn.Expenses

8. Op.Profit before Interest [3-7]

10. Op.profit after Interest [8-9]

12. Profit before tax/loss

14. Net Profit/loss [12-13]

15. [a] Equity dividend paid-amt

16. Retained Profit [14-15]

xi] Add: Op.Stock of F.G.

11. [i] Add other non-op.income

17. Retained Profit/Net Profit[%]

As per Balance Sheet as at:

[ii] From other Banks

3. Sundry Creditors [Trade]

4. Advance payment from customers/deposits from dealers

5. Provision for taxation

7. Other statutory liabilities

9. Other Current Liabilities &

10.TOTAL CURRENT LIABILITIES

[total of 1 to 9 excld 1 [iii]]

12. Preference shares

13. Term Loans [excld instalments

14. Deferred Payment Credits

15. Term Deposits [repayable

17. TOTAL TERM LIABILITIES

18. TOTAL OUTSIDE LIABILITIES

20. General Reserve

21. Revaluation Reserve

22. Other reserves [excluding

23 a. Deferred Tax Liability [DTL]

24. NET WORTH

25. TOTAL LIABILITIES

16. Other term liabilities

[Item 10 plus item 17]

23. Surplus(+) or Deficit(-) in

ANALYSIS OF BALANCE SHEET

FORM III [contd]

Name: PARTWANT INDUSTRIES

As per Balance Sheet as at:

Yr. Before last LAST YEAR CURR YEAR

27. Investments [other than long

[i] Raw Materials[including

[ii] Stocks in process

[iii] Finished goods

[iv] Other consumable spares

31. Advances to suppliers of raw

33. Other current assets [specify]

34. TOTAL CURRENT ASSETS