Analysis of Balance Sheet of M/s Rs.

in lacs

Particulars 3.03.2005 31.03.2006 31.03.2007 31.03.008

Audited Audited Audited Provisional
Liabilities
Authorised Capital
Paid up Capital
Reserve & Surplus
Deffered tax liability

less:Miss. Expenditure not written off

and other intangible assets and
Revaluation Reserves included in R & S
Tengible Net Worth 0.00 0.00 0.00 0.00
Add: Unsecured loans of long term
nature as quasi capital( not more than
100% of TNW)
TNW incl Quasi capital 0.00
Term Loan
Unsecured Loan
Total long term liabilities 0.00 0.00 0.00 0.00
Total Long Term Sources 0.00 0.00 0.00 0.00

Current Liabilities
Short Term Bank Borrowing
Sundry Creditors- trade
Advance from customers
Other liabilities
Unsecured loans-short term
Other current liabilities
Total current liabilities 0.00 0.00 0.00 0.00
Total Liabilities 0.00 0.00 0.00 0.00

Assets
Net Block
W.I.P
Investments
Total long term uses 0.00 0.00 0.00 0.00

Current Assets
Stocks & Spares
Sundry debtors
Cash in hand/bank
Loans & advances
Other current assets
Total Current Assets 0.00 0.00 0.00 0.00
Non current assets -security deposits
Debtors exceedings 6M ( doubtful)
Total Assets 0.00 0.00 0.00 0.00
Key Financials
Gross Sales-domestic
-Exports
Duty Draw back
Total Gross Sales 0.00 0.00 0.00 0.00
Excise
Net Sales 0.00 0.00 0.00 0.00
Other Income
Total Receipts 0.00 0.00 0.00 0.00
Profit Before Tax
Profit after tax
Depreciation
Cash Accruals (Before Tax) 0.00 0.00 0.00 0.00
NWC 0.00 0.00 0.00 0.00
Current Ratio #DIV/0! #DIV/0! #DIV/0!
Debt Equity Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
TOL/TNW #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 SUMMARY OF KEY FINANCIALS
Rs. in lacs
GROWTH : -
Gross Sales 0.00 0.00 0.00 0.00
Total Net Sales 0.00 0.00 0.00 0.00
Domestich Sales 0.00 0.00 0.00 0.00
Exports Sales 0.00 0.00 0.00 0.00
Profitability:
Profit before tax 0.00 0.00 0.00 0.00
Operating Profit 0.00 0.00 0.00 0.00
Other Income 0.00 0.00 0.00 0.00
Cash Profit(after tax) 0.00 0.00 0.00 0.00
Profit after tax 0.00 0.00 0.00 0.00
PBT/Net sales(%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
ROCE (%)
SOLVENCY :-
Paid up share capital 0.00 0.00 0.00 0.00
Reserves & Surplus(excluding Revalu ) 0.00 0.00 0.00 0.00
Accumulated losses& Intangible assets 0.00 0.00 0.00 0.00
Deffered tax liability 0.00 0.00 0.00 0.00
Tangible net worth 0.00 0.00 0.00 0.00
Investments outside business 0.00 0.00 0.00 0.00
Debt / Equity ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
TOL/TNW #DIV/0! #DIV/0! #DIV/0! #DIV/0!
LIQUIDITY: -
Current ratio #DIV/0! #DIV/0! #DIV/0! 0.00
DSCR
EFFICIENCY :-
Capital turnover (sales /capital employed) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
WORKING CAPITAL MANAGEMENT:-
NWC/TCA (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Inventory turnover ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debtors turnover ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Creditors turnover ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
STB/Net Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 Note : -

ROCE CALCULATIONS :-
Profit before tax 0.00 0.00 0.00 0.00
Add long term Interest
Add Extra ordinary Expenses
Less Extra ordinary income
Adjusted PBIT 0.00 0.00 0.00 0.00
Average Capital Employed 0.00 0.00 0.00 0.00
ROCE (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

DSCR Calculations : -
Cash Profit afer tax 0.00 0.00 0.00 0.00
Add interest on LTL 0.00 0.00
Total 0.00 0.00 0.00 0.00
Instalment on term loan (during the year)
Add interest on LTL 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00
DSCR #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 Analysis of Balance Sheet of M/s Rs.in lacs

Particulars 31.03.2005 31.03.2006 31.03.2007 31.03.008

Audited Audited Audited Provisional
Liabilities

1 Paid up Capital
2 Reserve & Surplus

2A Revaluation Reserves
3 Deffered tax liability
4 Net Worth (1+2+3) 0 0 0 0
Unsecured loans to the extent of
5 TNW as Quasi Capital

6 Net Worth incl Quasi capital © 0 0 0 0

7 Term Loan/ Debentures etc.
Unsecured Loans Remaining of
8 long term nature

9 Total long term liabilities(7+8) 0 0 0 0

10 Total Long Term Sources (6+9) 0 0 0 0

Current Liabilities
11 Short Term Bank Borrowing
12 Sundry Creditors- trade
13 Advance from customers

14 Other liabilities/ Provisions

15 Unsecured loans-short term
16 Othercurrent liabilities
Total current liabilities (11 to
17 16) 0 0 0 0
18 Total Liabilities ( 10+17) 0 0 0 0

Assets
19 Net Block

20 Capital W.I.P

Intangible Assets-
Goodwill/Patents/ Accumulated
losses, Misc Exp not written off
21 etc (H)

Non- Current assets:

Investments in Asso/Allied
22 Concerns/Shares etc.

23 Security Deposits
24 Debtors > 6 months
25 Margin Money for LC/LG

26 Non Current Assets ( 22 to 24) 0 0 0 0

Total long term uses
27 (19+20+21+26) 0 0 0 0
Current Assets
28 Stocks & Spares
29 Sundry debtors
30 Cash in hand/bank
31 Advances to Suppliers
32 Other current assets
33 Total Current Assets (28 to 32) 0 0 0 0
Total Assets ( 27+33) 0 0 0 0

Key Financials
Gross Sales-domestic
-Exports
 Duty Draw back
Total Gross Sales
Excise
34 Net Sales

Other Income
35 Total Receipts

36 Profit Before Tax

37 Profit after tax

38 Depreciation

39 Cash Accruals (Before Tax)

40 NWC (10-27) 0

41 TNW ( 4-2A-21) 0
42 Adjusted TNW ( 41+5) 0
43 Current Ratio ( 33/17) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
44 Debt Equity Ratio ( 9/42) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
45 TOL/TNW ( 9+17)/42 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

GROWTH : -
Gross Sales
Total Net Sales
Domestic Sales
Exports Sales
Purchases
Profitability:
Profit before tax
Operating Profit
Other Income
Cash Profit(after tax)
 Profit after tax
PBT/Net sales(%)
ROCE (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
EFFICIENCY :-
Capital turnover (sales /capital
employed)
NWC/TCA (%)
Inventory turnover ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debtors turnover ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Creditors turnover ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Note : -

ROCE CALCULATIONS :-
Profit before tax
Add long term Interest
Add Extra ordinary Expenses
Less Extra ordinary income
46 Adjusted PBIT
47 Average Capital Employed

ROCE (%)(46/47) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

DSCR Calculations : -
PAT
Depreciation
Add interest on LTL
Total (A)
Term Loan Instalment
Add interest on LTL
Total(B)
DSCR(A/B) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
 Analysis of Balance Sheet of M/s
BO: Rs.in lacs
Particulars 31.03.2005 31.03.2006 31.03.2007
Audited Audited Audited
Liabilities

1 Paid up Capital
2 Reserve & Surplus

2A Revaluation Reserves
3 Deffered tax liability
4 Net Worth (1+2+3)
Unsecured loans to the extent of
5 TNW as Quasi Capital

6 Net Worth incl Quasi capital ©

7 Term Loan/ Debentures etc.
Unsecured Loans Remaining of
8 long term nature

9 Total long term liabilities(7+8)

10 Total Long Term Sources (6+9)

Current Liabilities
11 Short Term Bank Borrowing
12 Sundry Creditors- trade
13 Advance from customers

14 Other liabilities/ Provisions

15 Unsecured loans-short term
16 Othercurrent liabilities
Total current liabilities (11 to
17 16)
18 Total Liabilities ( 10+17)

Assets
19 Net Block (F)
20 Capital W.I.P (G)

Intangible Assets-
Goodwill/Patents/ Accumulated
losses, Misc Exp not written off
21 etc (H)

Non- Current assets:

Investments in Asso/Allied
22 Concerns/Shares etc.

23 Security Deposits
24 Debtors > 6 months
25 Margin Money for LC/LG

26 Non Current Assets ( 22 to 24)

Total long term uses
27 (19+20+21+26)

Current Assets
28 Stocks & Spares
29 Sundry debtors
30 Cash in hand/bank
31 Advances to Suppliers
32 Other current assets
33 Total Current Assets (28 to 32)
Total Assets ( 27+33)

Key Financials
Gross Sales-domestic
-Exports
 Duty Draw back
Total Gross Sales
Excise
34 Net Sales

Other Income
35 Total Receipts

36 Profit Before Tax

37 Profit after tax

38 Depreciation

39 Cash Accruals (Before Tax)

40 NWC (10-27)

41 TNW ( 4-2A-21)
42 Adjusted TNW ( 41+5)
43 Current Ratio ( 33/17)
44 Debt Equity Ratio ( 9/42)
45 TOL/TNW ( 9+17)/42

GROWTH : -
Gross Sales
Total Net Sales
Domestic Sales
Exports Sales
Purchases
Profitability:
Profit before tax
Operating Profit
Other Income
Cash Profit(after tax)
 Profit after tax
PBT/Net sales(%)
ROCE (%)
EFFICIENCY :-
Capital turnover (sales /capital
employed)
NWC/TCA (%)
Inventory turnover ratio
Debtors turnover ratio
Creditors turnover ratio
Note : -

ROCE CALCULATIONS :-
Profit before tax
Add long term Interest
Add Extra ordinary Expenses
Less Extra ordinary income
46 Adjusted PBIT
47 Average Capital Employed

ROCE (%)(46/47)

DSCR Calculations : -
PAT
Depreciation
Add interest on LTL
Total (A)
Term Loan Instalment
Add interest on LTL
Total(B)
DSCR(A/B)