You are on page 1of 39

CMA

Write the name of the applicant. Even if you write the name in lowercase, it will be automatically copie
UPPERCASE only.

START HERE
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 Limites & 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 low
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 canno
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
ten.

mation contained in the locked cells cannot be modified or deleted. However, it can be modified in the

formation 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.

n 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:

Err:517

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:

Err:517
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
Term Loan & DPG
Fund based
Non-fund based

Name of Bank /
Financial Institution

###

###

###

Page 6of 39

Assessment of Working Capital Requirements

Rs. in Lakhs

FORM II : OPERATING STATEMENT

Name:
Actuals as per audited accounts
Sr. No.

Particulars
31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

Raw Material Consumption

ii

Sales

iii

Rejects and Scraps

Gross Income
Sales (net of returns)
i

Domestic Sales

ii

Export Sales

T1

31-Mar-12
Quantities:

1
a

Current Year
Estimated

Sub-total

iii

Less: Excise Duty

T2

Net Sales

iv

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

[ a(i+ii) ]
[ T1-iii ]

{0.00%}

{0.00%}

{0.00%}

Other Income
i

ii

iii

iv

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

Imported

ii

Indegeneous

T6
c

[ a(i+ii) ]

Other Consumable Spares

sub-total

[ b(i+ii) ]

Direct Expenses
i

ii

iii

iv

vi

vii

viii

ix

[ c(i to x) ]

[ T5+T6+T7 ]

x
T7

Depreciation

Total Direct Expenses

T8
d

sub-total
Add : Opening stock of W.I.P.

T9
e

Sub-total

[ T8+2(d) ]

Less : Closing Stock W.I.P.


T10

Total Cost of Production

[ T9-2(e) ]

Add : Opening stock of Finished Goods


T11

sub-total

[ T10+2(f) ]

Less : Closing Stock of Finished Goods


T12

Total Cost of Sales

[ T11-2(g) ]

Page 7of 39

Assessment of Working Capital Requirements

Rs. in Lakhs

FORM II : OPERATING STATEMENT

Name:
Actuals as per audited accounts
Sr. No.

Particulars

iii

iv

vi

vii

viii

ix

Total General, Administrative &


Selling Expenses

[ 3(i to x) ]

Operating Profit before Interest

[ T4-T12-T13 ]

Finance Charges
ii

iii

iv

[ 5(i to v) ]

[ 4-T14 ]

Total Finance Charges


Operating Profit after Interest

Non-Operating Income
i

ii

iii

T15

Total Non-Operating Income

[ 7(i to iii) ]

Non-Operating Expenses
i

ii

iii

[ 8(i to iii) ]

[ T15-T16 ]

[ 6+/(-)T17 ]

T16
T17

10
11
12

Total Non-Operating Expenses


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

Net Profit / Loss after Tax PAT

[ 10-11 ]
PAT to Net Sales %

13

Year 3

T14

31-Mar-14

Year 2

31-Mar-13

Year 1

ii

31-Mar-12

General, Administrative & Selling Expenses

T13

Current Year
Estimated

[ 12/T2 ] %

Equity Dividend & Dividend Tax

Dividend Rate %
Dividend Distribution Tax %

14
15

Retained Profit

16

Additional Data:

[ 12-13 ]
Retained Profit / PAT %

Break-up of Total Gross Income


Domestic Sales:

{0.00%}

[ 14/12 ] %

{0.00%}
-

{0.00%}
-

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

Page 8of 39

Assessment of Working Capital Requirements

Rs. in Lakhs

FORM II : OPERATING STATEMENT

Name:
Actuals as per audited accounts
Sr. No.

Particulars

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

1st Quarter

ii

2nd Quarter

iii

3rd Quarter

iv

4th Quarter

T18

sub-total

[i to iv]

T19

Export Sales

T20

Total [T18+T19] to agree with T4]

Page 9of 39

Assessment of Working Capital Requirements

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

{0.00%}

{0.00%}

{0.00%}

{0.00%}

Page 10of 39

Assessment of Working Capital Requirements

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

{0.00%}
-

{0.00%}
-

{0.00%}
-

{0.00%}
-

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

{0.00%}

Page 11of 39

Assessment of Working Capital Requirements

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

Rs. in Lakhs

Assessment of Working Capital Requirements


FORM III : ANALYSIS OF BALANCE SHEET

Name:
Actuals as per audited accounts
Sr. No.

Particulars

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

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

T1

sub-total

[ a(i + ii) ]

of which BP & BD
iii

from Applicant Bank

{00.00}

{00.00}

{00.00}

iv

from Other Banks

{00.00}

{00.00}

{00.00}

T2
T3

sub-total
Total short term borrowings from banks

[ b(iii + iv) ]

T1

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) ]

2 Other Current Liabilities and Provisions


(due within one year-specify major items)
i

ii

iii

iv

v
T5

sub-total

[ 2(i to v) ]

T6

Current Liabilities excl. bank borrowings

[ T4+T5 ]

T7

Total Current Liabilities

[ T3+T6 ]

3 Term Liabilities
a

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)

[ 3(a to f) ]

[ T7+T8 ]

Other term liabilities


i

Unsecured Loans

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

Rs. in Lakhs

Assessment of Working Capital Requirements


FORM III : ANALYSIS OF BALANCE SHEET

Name:
Actuals as per audited accounts
Sr. No.

Particulars
31-Mar-12

31-Mar-13

Year 1

Year 2

Current Year
Estimated
31-Mar-14
Year 3

iii

iv

[ 4(a to f) ]

[ T9+T10 ]

T10
T11

Net Worth
Total Liabilities

To check whether total assets match with total liabilities click

Rs. in Lakhs

Assessment of Working Capital Requirements

ALYSIS OF BALANCE SHEET

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

Year 4

Year 5

Year 6

Year 7

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

Rs. in Lakhs

Assessment of Working Capital Requirements

ALYSIS OF BALANCE SHEET

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

Year 4

Year 5

Year 6

31-Mar-18
Year 7

assets match with total liabilities click here

Page 16 of 39

Assessment of Working Capital Requirements

Rs. in Lakhs

FORM III : ANALYSIS OF BALANCE SHEET

Name:
Actuals as per audited accounts
Sr. No.

Particulars

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

Current Assets
5
6

Cash and bank balances

Investments

[ 12(i to v) ]

[ 5 to 12 ]

[other than long term Investments]


Government & other trustee securities
Fixed deposits with Banks & Others

8
9
a

b
c
d
e

10
11
12

i
ii
T12
i
Receivables other than deferred & exports
[Including bills purchased & discounted
by bankers]
ii
Export receivables (Including bills
purchased/discounted by bankers)
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
T14
Advances to suppliers of of raw materials /
stores & spares
Advance payment of taxes

sub-total

sub-total

sub-total

[ 6(i+ii) ]

[ 7(i+ii) ]

[ 9(a to e) ]

Other current assets [specify major items]


i
ii
iii
iv
v
T15
T16

13

sub-total

Total Current Assets


Fixed Assets

Gross Block

ii

Depreciation to date

T17

Net Block

[ 13(i-ii) ]

Page 17 of 39

Assessment of Working Capital Requirements

Rs. in Lakhs

FORM III : ANALYSIS OF BALANCE SHEET

Name:
Actuals as per audited accounts
Sr. No.

Particulars

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

Other Non-Current Assets


14
a
b
c
d
e
f
i
ii
iii
T18

15
16
17
T19

18

T20

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

Obsolete Stocks

Non-consumable consumables & spares

Other non-current assets


(Including dues from directors)

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

Total Assets [ T16+T17+T19+18 ]

sub-total

Total Other Non-Current Assets

[ 14(a to f) ]

[ 14 to 17 ]

To check whether total assets match with total liabilities click


T21
T22

19
20

Tangible Net Worth


Net Working Capital

[ T10-18 ]

[ T16-T7 ]

Current Ratio

[ T14/T4 ]

[ T9/T21 ]

[ T8/T21 ]

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 18 of 39

Assessment of Working Capital Requirements

Rs. in Lakhs

ANALYSIS OF BALANCE SHEET

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

Year 4

Year 5

Year 6

Year 7

Page 19 of 39

Assessment of Working Capital Requirements

Rs. in Lakhs

ANALYSIS OF BALANCE SHEET

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

Year 4

Year 5

Year 6

Year 7

al assets match with total liabilities click here

Rs. in Lakhs

Assessment of Working Capital Requirements

FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES


Name:
Actuals as per audited accounts
Sr. No.

Particulars

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

CURRENT ASSETS
1
i

ii

Raw Materials [Including Stores and other


items used in the process of manufacture)
Imported
[Months' Consumption]

{00.00}

{00.00}

{00.00}

[Months' consumption]

{00.00}

{00.00}

{00.00}

[Months' Cost of Production]

{00.00}

{00.00}

{00.00}

[Months' Cost of Sales]

{00.00}

{00.00}

{00.00}

[Months' Consumption]

{00.00}

{00.00}

{00.00}

[Months' consumption]

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

{00.00}

Indigeneous

Stocks in Process

Finished Goods

4
i

ii

Other consumable spares


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]

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

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]

10
11
12

i
ii
iii

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)

Rs. in Lakhs

Assessment of Working Capital Requirements


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

Rs. in Lakhs

Assessment of Working Capital Requirements

ENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

Year 4

Year 5

Year 6

Year 7

{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}

Rs. in Lakhs

Assessment of Working Capital Requirements


-

Rs. in Lakhs

Assessment of Working Capital Requirements


FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL

Name:

#VALUE!
Actuals as per audited accounts

Sr. No.

Particulars

Current Year
Estimated

Following years Projected

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

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 ]

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 ]

SECOND Method of Lending

Rs. in Lakhs

Assessment of Working Capital Requirements


FORM-V: FUNDS FLOW STATEMENT
Name:
Actuals as per audited accounts
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
vi
vii
viii

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
Work [ Stock ] in Process
Finished Goods
Goods in Transit
Other consumable spares
Increase / (decrease) in receivables
Domestic
Export
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

Following years Projected


31-Mar-15
Year 4

31-Mar-16
Year 5

31-Mar-17
Year 6

31-Mar-18
Year 7

Page 26 of 39

Rs. in Lakhs

Assessment of Working Capital Requirements


SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Name:

#VALUE!
Actuals as per audited accounts

Sr. No.

Particulars

Current Year
Estimated

Fol

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

Export sales

Gross Sales

Excise duty

Net Sales

Other Income

Gross Income

Raw material [Imported]

Raw material [Indigenous]

Consumables [Imported]

Consumables [Indigenous]

Total Material Cost

Total Consumables Cost

Total purchases

EXPENSES

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

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]

Average inventory of finished goods

Page 27 of 39

Rs. in Lakhs

Assessment of Working Capital Requirements


SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Name:

#VALUE!
Actuals as per audited accounts

Sr. No.

Particulars

BALANCE SHEET
Liabilities
Short-term borrowings from banks
Sundry creditors

Current Year
Estimated

Fol

31-Mar-12

31-Mar-13

31-Mar-14

31-Mar-15

Year 1

Year 2

Year 3

Year 4

Opening creditors for FIRST year

NA

NA

NA

Average creditors

Total Receivables

Opening debtors for FIRST year

NA

NA

NA

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

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

Page 28 of 39

Assessment of Working Capital Requirements

L STATEMENTS FOR RATIO ANALYSIS

Following years Projected


31-Mar-16

31-Mar-17

31-Mar-18

Year 5

Year 6

Year 7

Rs. in Lakhs

Page 29 of 39

Assessment of Working Capital Requirements

L STATEMENTS FOR RATIO ANALYSIS

Following years Projected


31-Mar-16

31-Mar-17

31-Mar-18

Year 5

Year 6

Year 7

NA

NA

NA

NA

NA

NA

Rs. in Lakhs

Page 30 of 39

Assessment of Working Capital Requirements


RATIO ANALYSIS

Name:

#VALUE!

Sr. No.

Particulars

Ideal
Levels

Actuals as per audited accounts

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

A
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

B
1

Short-term Solvency Ratios


Current Ratio

Quick Ratio or Liquid Ratio or Acid Test Ratio

Absolute Liquid Ratio

C
1

Profitability Ratios
Return on Capital Employed or Return on
Investment

0.00%

0.00%

0.00%

Gross Profit Margin

0.00%

0.00%

0.00%

Net Profit Margin

0.00%

0.00%

0.00%

Cash Profit Ratio

0.00%

0.00%

0.00%

Return on Net Worth

0.00%

0.00%

0.00%

Operating Profit (before interest) Margin

0.00%

0.00%

0.00%

Operating Profit (after interest) Margin

0.00%

0.00%

0.00%

Page 31 of 39

Assessment of Working Capital Requirements


RATIO ANALYSIS

Name:

#VALUE!

Sr. No.

Particulars

D
1

Activity Ratios
Inventory Turnover Ratio
[Based on closing inventory]

Ideal
Levels

Actuals as per audited accounts

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

Inventory Turnover Ratio


[Based on average inventory]

Inventory Turnover Ratio


[Based on cost of sales / average inventory]

4
i
ii
iii

Inventory Turnover Period


-

Debtors Turnover Ratio


[Based on closing debtors]

Debtors Turnover Ratio


[Based on average debtors]

7
i
ii

Debtors Turnover Period


-

Creditors Turnover Ratio


[Based on closing creditors]

Creditors Turnover Ratio


[Based on average creditors]

10
i
ii

Creditors Turnover Period


-

11

Fixed Assets Turnover Ratio

12

Assets Turnover Ratio

13

Working Capital Turnover Ratio

14

Sales to Capital Employed

E
1

Operating Ratios
Domestic Sales Proportion

0.00%

0.00%

0.00%

Export Sales Proportion

0.00%

0.00%

0.00%

Material Cost Ratio

0.00%

0.00%

0.00%

Consumables Cost Ratio

0.00%

0.00%

0.00%

Direct Labour Cost Ratio

0.00%

0.00%

0.00%

Other Direct Cash Overheads Cost Ratio

0.00%

0.00%

0.00%

Total Direct Cost Ratio [excl material & consumables]

0.00%

0.00%

0.00%

Total Direct Cost Ratio [incl material & consumables]

0.00%

0.00%

0.00%

Indirect Cost Ratio

0.00%

0.00%

0.00%

10

Interest Cost Ratio

0.00%

0.00%

0.00%

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 32 of 39

Assessment of Working Capital Requirements


RATIO ANALYSIS

Name:

#VALUE!

Sr. No.

11

Particulars

Operating Cost Ratio

Ideal
Levels

Actuals as per audited accounts

Current Year
Estimated

31-Mar-12

31-Mar-13

31-Mar-14

Year 1

Year 2

Year 3

0.00%

0.00%

0.00%

Page 33 of 39

Assessment of Working Capital Requirements

RATIO ANALYSIS

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

Year 4

Year 5

Year 6

Year 7

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Page 34 of 39

Assessment of Working Capital Requirements

RATIO ANALYSIS

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

Year 4

Year 5

Year 6

Year 7

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Page 35 of 39

Assessment of Working Capital Requirements

RATIO ANALYSIS

Following years Projected


31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

Year 4

Year 5

Year 6

Year 7

0.00%

0.00%

0.00%

0.00%

Rs. in Lakhs

Assessment of Working Capital Requirements


STATEMENT OF CHANGES IN WORKING CAPITAL
Name:
Actuals as per audited accounts
Sr. No.

Particulars

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

Total Current Assets

Total Current Liabilities

Following years Projected

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

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

Current Year
Estimated

Change in the current liabilities


Net Working Capital as calculated above

Increase / (Decrease) in Net Working Capital

To check whether above figures agree with balance sheet figures click here

CROSS-CHECK

#VALUE!
Actuals as per audited accounts

Current Year
Estimated

Following years Project

Particulars
31-Mar-12

31-Mar-13

31-Mar-14

31-Mar-15

31-Mar-16

Year 1

Year 2

Year 3

Year 4

Year 5

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

Total Current Liabilities as per statement

Total Current Liabilities as per balance sheet

Net working capital as per statement

Net working capital as per balance sheet

Difference

Difference

Difference

wing years Projected


31-Mar-17

31-Mar-18

Year 6

Year 7

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

Net Sales

Year 5

Year 6

Year 7

Year 6

Year 7

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

Total Current Assets

Year 4

Year 5

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

Gross Profit Margin


100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%

Year 5

Net Profit Margin

Year 6

Year 7