Beruflich Dokumente
Kultur Dokumente
6 Sundry Creditors 40 40
7 Sundry Debtors 88 82
8 Stock Turnover 89 47
Projection
Based on year 2010. Addition of Rs. 5/- per kg each year
Ratio to sales
Ratio to sales
Ratio to sales
Addition in each year
Ratio to sales
On limit amount
On Net Profit
On 40 days turnover
On days turnover
1 Gross Sales
I) Domestic Sales 2,290.06 1,683.13 647.19
ii) Export Sales - - -
Total 2,290.06 1,683.13 647.19
5 Cost of sales :
a) Imported
iv) Direct Labour (Factory wages & salary) 97.00 98.33 66.66
15 Dividend Payout - - -
Profit Brought Forward from Previous Years 80.44 81.41 46.56
16 Retained profit (14-15) 81.41 46.56 13.78
Current Liabilities
Term Liabilities
Net Worth
Ordinary share capital 40.00 40.00 40.00
Current Assets
30 Inventory :
i) Raw Materials ( incldg. stores and items used
in the process of manufacture)
a) Imported - - -
b) Indigenous 72.10 19.65 67.40
FIXED ASSETS
Others - - -
ii) Advances ot suppliers of capital goods and
contractors for capital expenditure - - -
iii) Deferred receivables ( other than those mat 0.71 1.13 1.13
within one year) - - -
iv) Others - - -
43 Total Assets (total of items 34,37,41 & 42) 871.22 810.69 719.03
1 Current Assets
II Current Liablities :
(other than bank borrowings for working capital)
1 Sources :
a Net Profit ( after tax) 0.97 (34.85) (32.78)
c Increase in capital - - -
e Decrease in
Fixed Assets
Other Non Current Assets - (0.41) -
f Others
2 USES
a Decrease in term liaibilities - - -
b Increase in
Fixed Assets - 0.25 0.18
Other non current assets
FINANCIAL INDICATORS
Term Liabilities - - -
Dividends :
Equity - - -
Preference - - -
% of Dividend - - -
FINANCIAL RATIOS
1,325.00 1,975.00
- -
1,325.00 1,975.00
200.80 245.00
1,124.20 1,730.00
104.73% 49.06%
715.00 1,100.00
60.00 105.00
55.00 90.00
70.00 80.00
30.00 45.00
4.00 3.00
934.00 1,423.00
- -
934.00 1,423.00
- -
934.00 1,423.00
2.46 30.00
936.46 1,453.00
30.00 2.75
906.46 1,450.25
48.00 54.00
954.46 1,504.25
169.74 225.75
60.00 60.00
109.74 165.75
6.25 7.00
- -
6.25 7.00
- -
- -
- -
- -
6.25 7.00
115.99 172.75
34.80 51.83
81.19 120.93
- -
13.78 94.98
94.98 215.90
100.00% 100.00%
(Rs. in lacs)
2011 2012
Projected Projected
(12 M) (12 M)
[4] [4]
400.00 400.00
3.10 1.50
403.10 401.50
73.00 35.00
85.00 130.00
7.83 -
34.20 86.03
10.00 10.00
3.50 2.50
35.00 42.00
248.53 305.53
651.63 707.03
- -
- -
- -
- -
- -
- -
651.63 707.03
40.00 40.00
- -
106.40 106.40
- -
- -
94.98 215.90
241.38 362.30
893.01 1,069.33
(Rs. in lacs)
2011 2012
Projected Projected
(12 M) (12 M)
[4] [4]
50.00 55.00
- -
- -
322.65 445.05
- -
- -
- -
85.00 90.00
175.00 130.00
30.00 2.75
- -
- -
35.00 30.00
69.51 126.51
30.00 40.00
69.00 74.00
866.16 993.31
244.64 296.81
219.54 222.54
25.10 74.27
- -
- -
- -
1.75 1.75
- -
- -
- -
- -
1.75 1.75
893.01 1,069.33
241.38 362.30
214.53 286.28
1.33 1.40
2.70 1.95
(Rs. in lacs)
2011 2012
Projected Projected
(12 M) (12 M)
[4] [4]
- -
85.00 90.00
- -
- -
35.00 30.00
175.00 130.00
30.00 2.75
322.65 445.05
- -
69.51 126.51
149.00 169.00
866.16 993.31
85.00 130.00
7.83 -
3.50 2.50
152.20 173.03
248.53 305.53
(Rs. in lacs)
2011 2012
Projected Projected
(12 M) (12 M)
[4] [4]
866.16 993.31
248.53 305.53
617.63 687.79
216.54 248.33
214.53 286.28
401.09 439.46
403.10 401.50
401.09 401.50
2.01 (37.96)
81.19 120.93
4.00 3.00
- -
- -
- -
85.19 123.93
- -
- 52.17
- -
- 52.17
85.19 71.76
177.36 127.15
(151.35) 57.00
328.71 70.16
(243.52) 1.60
244.13 (1.60)
241.38 362.30
651.63 707.03
- -
25.10 74.27
214.53 286.28
- -
1,124.20 1,730.00
906.46 1,450.25
81.19 120.93
4.00 3.00
- -
85.19 123.93
- -
- -
- -
- -
1.33 1.40
- -
241.38 362.30
0.29 0.15
0.29 0.26
0.07 0.07
0.34 0.33
ASSESSMENT OF WORKING CAPITAL REQUIREMENT
100.907
1 Gross Sales
I) Domestic Sales 2,290.06 1,683.13 647.19 1,325.00 1,975.00
ii) Export Sales - - - - -
Total 2,290.06 1,683.13 647.19 1,325.00 1,975.00
3 Net Sales (Item 1 minus item 2) 1,940.80 1,480.80 605.34 1,124.20 1,730.00
4 %age rise (+) or fall (-) in net sales -26.50% -61.55% 104.73% 49.06%
as compared to previuos year
5 Cost of sales :
a) Imported
iv) Direct Labour (Factory wages & salary) 97.00 98.33 66.66 70.00 80.00
vii) Sub Total (items I to vi) 1,801.80 1,391.40 560.26 934.00 1,423.00
xii) Deduct : Closing Stock of Finished Goods - 2.59 2.46 30.00 2.75
xiii) Sub Total (Cost of Sales) 1,801.80 1,388.81 560.39 906.46 1,450.25
10 Operating Profit After Interest (8-9) (6.45) (38.47) (33.73) 109.74 165.75
14 Net Profit / Loss {item 12 - item 13} 0.97 (34.85) (32.78) 81.19 120.93
15 Dividend Payout - - - - -
Profit Brought Forward from Previous Years 80.44 81.41 46.56 13.78 94.98
16 Retained profit (14-15) 81.41 46.56 13.78 94.98 215.90
17 Retained profit / net profit (%) 100.00% 100.00% 100.00% 100.00% 100.00%
Current Liabilities
2 Short term borrowings from others - Unsec 150.00 150.00 163.00 73.00 35.00
9 Other current liabilities and provisions 33.05 34.02 31.85 35.00 42.00
(specify major items)
Sub Total (B) 437.19 333.17 399.88 248.53 305.53
Term Liabilities
Net Worth
23 Surplus (+) or Deficit (-) in P & L A/C 81.41 46.56 13.78 94.98 215.90
25 Total Liabilities (item 18 + item 24) 871.22 810.69 719.03 893.01 1,069.33
Current Assets
28 i) Receivables other than deferred and receiv 217.18 298.76 271.16 322.65 445.05
(incldg . bills purchased and discounted by
bankers)
30 Inventory :
i) Raw Materials ( incldg. stores and items used
in the process of manufacture)
a) Imported - - - - -
b) Indigenous 72.10 19.65 67.40 85.00 90.00
34 Total Current Assets (items 26 to items 33) 832.22 776.04 688.80 866.16 993.31
FIXED ASSETS
35 Gross Block (land & buildings, machinery, 244.21 244.46 244.64 244.64 296.81
construction in progress)
Revaluation Reserve
36 Depreciation to Date 205.93 210.94 215.54 219.54 222.54
37 Net Block ( item 35 - item 36) 38.28 33.52 29.10 25.10 74.27
Others - - - - -
iii) Deferred receivables ( other than those mat 0.71 1.13 1.13 1.75 1.75
within one year) - - - - -
iv) Others - - - - -
41 Total other non current assets 0.72 1.13 1.13 1.75 1.75
(total of items 38 to 40)
43 Total Assets (total of items 34,37,41 & 42) 871.22 810.69 719.03 893.01 1,069.33
- - 0 (0.00) (0.00)
44 Tangible Net Worth (item 24 - item 42) 227.81 192.96 160.18 241.38 362.30
1 Current Assets
a) Imported - - - - -
(months consumption)
i) Creditors for purchase of raw materials and 138.76 73.87 95.81 85.00 130.00
stores and consumable spares
(months pruchases)
iv) Other current liabilities (major items to be 274.38 251.91 276.98 152.20 173.03
specified inividually)
(short term borrowings, unsecured loans,
dividend payable, instalment of term loans)
a) DPG, Public Deposits, Deb. etc.
1 Total Current Assets (9 in Form IV) 832.22 776.04 688.80 866.16 993.31
2 4 Minimum stipuated net working capital 208.06 194.01 172.20 216.54 248.33
25% of WCG/ 25% ot total current assets
as the case may be depending upon the method
of lending being applied (export receivables
to be excluded under both the method)
(Iind method)
3 5 Actual / Projected net working capital 188.81 158.31 129.96 214.53 286.28
(45 of form III)
1 Sources :
a Net Profit ( after tax) 0.97 (34.85) (32.78) 81.19 120.93
c Increase in capital - - - - -
e Decrease in
Fixed Assets
Other Non Current Assets - (0.41) - - -
f Others
2 USES
a Decrease in term liaibilities - - - - -
b Increase in
Fixed Assets - 0.25 0.18 - 52.17
Other non current assets
3 Long Term Surpluses (+) / Deficit (-) 12.19 (30.49) (28.35) 85.19 71.76
7 Net Surplus (+) / Deficit (-) (176.62) (78.33) 125.60 (243.52) 1.60
(diff of less taxes paid/ payable relating to
FINANCIAL INDICATORS
Term Liabilities - - - - -
Dividends :
Equity - - - - -
Preference - - - - -
% of Dividend - - - - -
FINANCIAL RATIOS
Net Profit : Net Tangible Worth 0.00 (0.18) (0.20) 0.34 0.33
Stock 75%
Debtors 70%
2011 2012
DP 405.86 403.60
6.015038
381552 65.14037
0.351534 79896 34.85963
461448
82.68581
15.25 12.02 6.47 15.15 12.41 17.31