Table 1: Cost of Loan Maheswaram

Effective interest rate to SHG's

Cost of Borrowing from the Macts Actuall cost of Borrowing including oppurtunity and other expenses
Average size of the ggroup 15 15 2
Average loan size per SHG 35000 35000 35000
Rate Of Interest 0.15 0.15 0.15
Travelling expense per person 15 15
225 30
Food Expenses 10 10
150 20
oppurtunity cost of labour for the day 40 40
600 80
41225 40380
Effective interest rate 17.79% 15.37%
Interest amount lost from internal lending for 15 days
Number of days 15 15
Rate of interest per year 0.09 0.09
Rate of interest per month 0.01 0.01
Total Amt lost for 15 days 131.25 131.25
Amount payable by the SHG 40250 41356.25 40511.25
Diffrence to the SHG 1106.25 261.25
Actual Interest paid by the SHG 0.15 18.16% 15.75%
g oppurtunity and other expenses
Details of CIF disbursement

Total amount of CIF received

480800

VO 1 109800
VO 2 45000
VO 3 326000
Contribution from members36200
Net Amount received 444600

Village Organisation 1 Village Organisation 2

Purpose Number appliedNumber of members

Amount forgiven
Total
each amount
member Purpose Numbers applied
Number of members
Cattle 5 5 10000 50000 Flower Garden 1 1
Clothes shop 5 2 10000 20000 Guava garden 3 1
Kirana Stores 2 2 5000 10000 Kirana stores 4 2
Wood business 2 2 5500 11000 Cloth shop 2 1
Borewell 5 3 5000 15000 Sewing Machine 24 1
Sewing Machines 3 1 3800 3800 34 6
22 15 109800 17.6%
percentage catered
68.2%to

11.11% Flow
22.22% Gar
Cattle Borewell
3.46% Gua
13.66% Clothes shop Sewing gard
Machines 22.22%
45.54% 10.02% Kirana Kira
Stores stor
9.11%
Wood Clot
18.21% business 22.22%
Sew
Mac
22.22%
 Village Organisation 3

Amount for Total

each amount
member Purpose Numbers applied
Number of members
Amount for Total
each amount
member
5000 5000 Cattle 9 8 10000 80000
10000 10000 Borewell 15 15 2000 30000
5000 10000 Vegetable shop 28 28 5000 140000
10000 10000 Mirchi powder 2 2 8000 16000
10000 10000 Sewing Machine 5 2 5000 10000
45000 Foot Mart 2 1 10000 10000
STD booth 3 2 7500 15000
64 58 301000
90.6%

Flower
22.22% Garden
Guava Cattle Sewing
garden 26.58% 4.98%
3.32%
3.32% Borewell Machine
5.32%
Kirana Vegetable Foot Mart
stores shop STD booth
Cloth shop 9.97%
22.22% 46.51% Mirchi
Sewing powder
Machine
 Table 4.1: INCOME STATEMENT of DB MACS
Mar-01 Mar-02
OPERATING INCOME Amount in Rupees
1. Interest and fee income from loans 32,624
2. Income from other finance-related services
3. Income from investments (incl. bank Interest)
Membership fee 1,470 1,050
Interest spread from ASP
4. Other Income
Insurance collected from Members
Fees & Penalties

5. Total Operating Income (1+2+3+4) 1,470 33,674

OPERATING EXPENSES
6. Interest and fee expense 37,000
7. Loan loss provision expense
8. Administrative expense -- Personnel *
9. Other administrative expense 1,150
SD interst paid to members & Mice 220
Insurance premium
Member ship fee to Smakyah 1,000
Travel 800
Hospitality
Stationery 2,730 391
Bank charges 688
Audit fees 500
BoD/GB 1,145
10. Total Operating Expenses (6+7+8+9) 5,680 39,944
11. NET OPERATING PROFIT/LOSS (5-10) (4,210) (6,270)
NON-OPERATIONAL INCOME
12. Cash donations for financial services
13. Other non-operational income
14. Total Non-Operational Income (12+13) - -
15. Total Non-Operational Expenses
16. TOTAL CONSOLIDATED PROFIT/LOSS (11+14-15) (4,210) (6,270)
* Expenses are paid by the GRAM (promoting organisation)
 Mar-03
ount in Rupees
87,181
2,480
131
4,170
22,477

10,350
50

126,839

68,297

520
9,300

100
472
400
3,534
1,050
2,100
85,773
41,066

41,066
 Table No: 4.2 BALANCE SHEET
Mar-01 Mar-02
14. ASSETS Amount in Rupees
17. Cash and due from banks 5,250 9,555
18. Advances
19. Short-term investments 15,000 39,150
20. Total loan portfolio 1,240 270,840
21. (Loan loss reserve)
22. Other short-term assets
23 Long-term investments
24 Net fixed assets
25 TOTAL ASSETS (17+18+19+20+21+22+23+24) 21,490 319,545
LIABILITIES
26. Savings accounts: compulsory
27. Savings accounts: voluntary
28. Death Relief Assurance (DRA) 15,000 59,325
29. Loans: commercial 249,500
30. Loans: central bank
31. Loans: subsidized
32. Other short-term liabilities
33. Members SB Account 14,700 25,200
34 TOTAL LIABILITIES(26+27+28+29+30+31+32+33) 29,700 334,025
EQUITY
35. Paid-in equity from shareholders 4,000 4,000
36. Donated equity -- prior years, cumulative -
37. Donated equity -- current year -
38. Prior years' retained earnings/losses (4,210)
39. Current year retained earnings/loss (4,210) (6,270)
40. Other capital accounts
41 TOTAL EQUITY (35+36+37+38+39+40) (4,210) (10,480)
42 TOTAL LIABILITIES AND EQUITY (34+41) 25,490 323,545
=
- -
-
Mar-01 Mar-02
Total Loan outstanding 1,240 270,840
Avg. loan outstanding 1,240 136,040
Interest and fee income - 32,624
Total Operating Income 1,470 33,674
Operational profit / (loss) (4,210) (6,270)
Financial cost 0 37,000
Operating cost 5,680 39,944
Consolidated Profit (Losses) (4,210) (6,270)
 Idle funds 5,250 9,555
Total assets 21,490 319,545
Avg. total assets 21,490 170,518
Networth/ Total equity -4,210 -10,480

Interest rate 18 18
Loan loss provision expenses 0% 0

In-kind donation adjustment - -

a. Personnel
b. Other (primarily training provided by VO
and Federeation)^^
Financial cost adjustment* - -
Inflation Adjustment
Average Equity 25,490 (7,345)
Average Fixed Assets - -
Inflation*(avg. equity - avg. fixed assets) 1,529 (441)

Financial performance indicators

Mar-01 Mar-02
1 Yield on Portfolio (YOP) 0% 24%
2 YOP to APR 0% 133%
3 Cost per Re.lent (Operating Efficiency) 458% 57%
4 Operational Cost Ratio (OCR) 458% 29%
5 Operational Self Sufficiency (OSS) 26% 44%
6 Financial Self Sufficiency (FSS) 20% 44%
7 Return On Assets (ROA) -20% -4%
8 Idle Fund to Total Assets 24% 3%
9 Capital Adquacy Ratio (CAR) -340% -4%
10 Loan Loss Ratio 0% 0%
11 Total Loan outstanding : Total Assets 6% 85%
Mar-03

25,578
2,000 Asset Compostion
125,050 Fixed Assets 3953. 0.3%
1,172,430 Loan portfolio 1172430. 88.4%
Idle funds 25578. 1.9% 0.88
Investments 125050. 9.4%
Others 0. 0.0%
3,953 1327011. 100%
1,329,011

30,500
Fixed Assets Loan portfolio Idle funds
172,525 Others
1,034,100

Liabilities Composition
65,300 External Loans 1034100. 81.6%
0.82
1,302,425 Members funds 203025. 16.0%
Own funds 30586. 2.4%
4,000 Others 0. 0.0%
- 1267711. 100%

(10,480)
41,066 Idle Funds
External Members Own funds
30,586 Cash Balances Loans funds
Month
1,333,011 in hand Bank Total
1 507 4,848 5,355
- 2 309 12,009 12,318
- 3 2,128 6,604 8,732
Mar-03 4 416 17,162 17,578
1,172,430 5 1,142 29,990 31,132
721,635 6 4,865 80,630 85,495
87,181 7 1,274 30,367 31,641
126,839 8 3,317 30,676 33,993
41,066 9 963 19,186 20,149
68,297 10 2,828 39,210 42,038
85,773 11 600 20,560 21,160
41,066 12 2,750 34,417 37,167
 28,897 Average 1,758 27,138 28,897
1,329,011
824,278
30,586

18
0

10,053
1,977
485

Mar-03
12%
67%
21%
12%
82%
82%
5%
2%
3%
0%
88%
Asset Compostion

0
0.09

0.02

Loan portfolio Idle funds Investments

bilities Composition

0.02

0.16

Members Own funds Others

funds
Table 5: Economic sustainability of Maamadugu VO at different repayment rates

Repayment rate 100% 90% 80% 70%

Total CIF received 434400 434400 434400 434400

Rate of interest per annum 6% 6% 6% 6%

Income from interest 26064 23457.6 20851.2 18244.8

Expenditures
Salaries of Sanga Mitra per month 750 750 750 750
Per annum salary 9000 9000 9000 9000
MBK salary per month per VO 520 520 520 520
Per annum salary of MBK 6240 6240 6240 6240
CC salary per VO 690 690 690 690
Per annum salary of CC 8280 8280 8280 8280
Salary expenses per annum 23520 23520 23520 23520

Stationary expenses 500 500 500 500

Conveyance allowance to EC 240 240 240 240
Miscellaneous expenses 100 100 100 100
840 840 840 840
Total expenditure 24360 24360 24360 24360

Net Loss/Profit 1704 -902.4 -3508.8 -6115.2

-153% 289% 74%
Repayment rate at present
61% 60% 50%
434400 434400 434400

6% 6% 6%
15899.04 15638.4 13032

750 750 750

9000 9000 9000
520 520 520
6240 6240 6240
690 690 690
8280 8280 8280
23520 23520 23520

500 500 500

240 240 240
100 100 100
840 840 840
24360 24360 24360

-8460.96 -8721.6 -11328

38% 43% 30%
Table 6 : Economic sustainability of "VO"2 in Gangavram at different rates of repayment

Repayment rate 100% 90% 80%

Total CIF received 832925 815667 815667
Rate of interest per annum 6% 6% 6%
Income from interest 49975.5 44046.02 39152.02

Expenditures
Salaries of Sanga Mitra per month 750 750 750
Per annum salary 9000 9000 9000
MBK salary per month per VO 520 520 520
Per annum salary of MBK 6240 6240 6240
CC salary per VO 690 690 690
Per annum salary of CC 8280 8280 8280
Salary expenses per annum 23520 23520 23520

Stationary expenses 500 500 500

Conveyance allowance to EC 240 240 240
Miscellaneous expenses 100 100 100
840 840 840
Total expenditure 24360 24360 24360

Net Loss/Profit 25615.5 19686.02 14792.02

-23% -25%
ferent rates of repayment Table 6 : Economic sustainability of "VO" in Gangavra

Repayment rate at present

70% 63% 50% Repayment rate 100%
815667 815667 815667 Total CIF received 600000
6% 6% 6% Rate of interest per annum6%
34258.01 30832.21 24470.01 Income from interest 36000

Expenditures
750 750 750 Salaries of Sanga Mitra per
750month
9000 9000 9000 Per annum salary 9000
520 520 670 MBK salary per month per520
VO
6240 6240 8040 Per annum salary of MBK 6240
690 690 920 CC salary per VO 690
8280 8280 11040 Per annum salary of CC8280
23520 23520 28080 Salary expenses per annum
23520

500 500 500 Stationary expenses 500

240 240 240 Conveyance allowance to240
EC
100 100 100 Miscellaneous expenses 100
840 840 840 840
24360 24360 28920 Total expenditure 24360

9898.01 6472.21 -4449.99 Net Loss/Profit 11640

-33% -56% #DIV/0!
mic sustainability of "VO" in Gangavram at different rates of repayment by considering average CIF amount

Repayment rate at present

90% 80% 70% 63%
600000 600000 600000 600000
6% 6% 6% 6%
32400 28800 25200 22680

750 750 750 750

9000 9000 9000 9000
520 520 520 520
6240 6240 6240 6240
690 690 690 690
8280 8280 8280 8280
23520 23520 23520 23520

500 500 500 500

240 240 240 240
100 100 100 100
840 840 840 840
24360 24360 24360 24360

8040 4440 840 -1680 0

-31% -45% -81% -138% #DIV/0!
the calculations is just and indication and not a true picture of the existing conditions in the MS
Economic sustainability of MS

Repayment rate 100%

Total CIF received 15000000
Rate of interest per annum 6%
Income from interest 900000

Expenditures
Salaries of Sanga Mitra per month
19500
Per annum salary 234000
MBK salary per month 12300
Per annum salary of MBK 147600
CC salary per month 16500
Per annum salary of CC 198000
APM salary 4500
APM salary per annum 54000
Salary expenses per annum633600

Phone Bill 7200

Electricity bill 3600
Office rent 6000
Stationary expenses 13000
Conveyance allowance to EC 240
Miscellaneous expenses 2600
32640
Total expenditure 666240

Net Loss/Profit 233760

19480
existing conditions in the MS

90% 80% 70% 63% 60%

15000000 15000000 15000000 15000000 15000000
6% 6% 6% 6% 6%
810000 720000 630000 567000 540000

19500 19500 19500 19500 19500

234000 234000 234000 234000 234000
12300 12300 12300 12300 12300
147600 147600 147600 147600 147600
16500 16500 16500 16500 16500
198000 198000 198000 198000 198000
4500 4500 4500 4500 4500
54000 54000 54000 54000 54000
633600 633600 633600 633600 633600

7200 7200 7200 7200 7200

3600 3600 3600 3600 3600
6000 6000 6000 6000 6000
13000 13000 13000 13000 13000
240 240 240 240 240
100 100 100 100 100
30140 30140 30140 30140 30140
663740 663740 663740 663740 663740

146260 56260 -33740 -96740 -123740

-37% -62% -160% -272% 28%
Repayment rate Total CIF receivedRate of interest per annum
Income from interest
63% 15000000 6% 567000
63% 15000000 9% 850500
63% 15000000 12% 1134000
63% 15000000 15% 1417500
 Economic sustainability of MS

50% Repayment rate 100% 90% 80% 70%

15000000 Total CIF received 15000000 15000000 15000000 15000000
6% Rate of interest per annum
12% 12% 12% 12%
450000 Income from interest
1800000 1620000 1440000 1260000

Expenditures
19500 Salaries of Sanga Mitra19500
per month 19500 19500 19500
234000 Per annum salary 234000 234000 234000 234000
12300 MBK salary per month 12300 12300 12300 12300
147600 Per annum salary of MBK
147600 147600 147600 147600
16500 CC salary per month 16500 16500 16500 16500
198000 Per annum salary of CC198000 198000 198000 198000
4500 APM salary 4500 4500 4500 4500
54000 APM salary per annum 54000 54000 54000 54000
633600 Salary expenses per 633600
annum 633600 633600 633600

7200 Phone Bill 7200 7200 7200 7200

3600 Electricity bill 3600 3600 3600 3600
6000 Office rent 6000 6000 6000 6000
13000 Stationary expenses 13000 13000 13000 13000
240 Conveyance allowance to240
EC 240 240 240
100 Miscellaneous expenses2600 100 100 100
30140 32640 30140 30140 30140
663740 Total expenditure 666240 663740 663740 663740

-213740 Net Loss/Profit 1133760 956260 776260 596260

#DIV/0! 94480 -16% -19% -23%
Per annum salaryMBK salary per month
Per annum salary
CC of
salary
MBKper month
Per annum salary
APMof salary
CC PER Mth APMper
salary
MS per annum
234000 12300 147600 16500 198000 4500 54000
234000 12300 147600 16500 198000 4500 54000
234000 12300 147600 16500 198000 4500 54000
234000 12300 147600 16500 198000 4500 54000
 Economic sustainability of MS

63% 60% Repayment rate 100% 90% 80%

15000000 15000000 Total CIF received 15000000 15000000 15000000
12% 12% Rate of interest per annum
15% 15% 15%
1134000 1080000 Income from interest
2250000 2025000 1800000

Expenditures
19500 19500 Salaries of Sanga Mitra19500
per month 19500 19500
234000 234000 Per annum salary 234000 234000 234000
12300 12300 MBK salary per month 12300 12300 12300
147600 147600 Per annum salary of MBK
147600 147600 147600
16500 16500 CC salary per month 16500 16500 16500
198000 198000 Per annum salary of CC
198000 198000 198000
4500 4500 APM salary 4500 4500 4500
54000 54000 APM salary per annum54000 54000 54000
633600 633600 Salary expenses per633600
annum 633600 633600

7200 7200 Phone Bill 7200 7200 7200

3600 3600 Electricity bill 3600 3600 3600
6000 6000 Office rent 6000 6000 6000
13000 13000 Stationary expenses 13000 13000 13000
240 240 Conveyance allowance to240
EC 240 240
100 100 Miscellaneous expenses2600 100 100
30140 30140 32640 30140 30140
663740 663740 Total expenditure 666240 663740 663740

470260 416260 Net Loss/Profit 1583760 1361260 1136260

-39% -11% -14% -17%
Salary expenses per annum
Electricity bill Office rent Stationary expenses
Conveyance allowance
Miscellaneous
to EC expenses
633600 3600 6000 13000 240 100
633600 3600 6000 13000 240 100
633600 3600 6000 13000 240 100
633600 3600 6000 13000 240 100
 70% 63% 60% 50% 50%
15000000 15000000 15000000 15000000 815667
15% 15% 15% 15% 6%
1575000 1417500 1350000 1125000 24470.01

19500 19500 19500 750 19500

234000 234000 234000 9000 234000
12300 12300 12300 670 12300
147600 147600 147600 8040 147600
16500 16500 16500 920 16500
198000 198000 198000 11040 198000
4500 4500 4500 4500
54000 54000 54000 54000
633600 633600 633600 28080 633600

7200 7200 7200 7200

3600 3600 3600 3600
6000 6000 6000 6000
13000 13000 13000 500 13000
240 240 240 240 240
100 100 100 100 100
30140 30140 30140 840 30140
663740 663740 663740 28920 663740

911260 753760 686260 1096080 -639269.99

-20% -34% -9%
scellaneous expenses Total expenditure Net Loss/Profit
30140 663740 -96740
30140 663740 186760 283,500
30140 663740 470260 567,000
30140 663740 753760 850,500
Table 6 : Economic sustainability of "VO" in Gangavram at different rates of repayment by consid

Repayment rate 100% 90% 80%

Total CIF received 600000 600000 600000
Rate of interest per annum 6% 6% 6%
Income from interest 36000 32400 28800

Expenditures
Salaries of Sanga Mitra per month 750 750 750
Per annum salary 9000 9000 9000
MBK salary per month per VO 520 520 520
Per annum salary of MBK 6240 6240 6240
CC salary per VO 690 690 690
Per annum salary of CC 8280 8280 8280
Salary expenses per annum 23520 23520 23520

Stationary expenses 500 500 500

Conveyance allowance to EC 240 240 240
Miscellaneous expenses 100 100 100
840 840 840
Total expenditure 24360 24360 24360

Net Loss/Profit 11640 8040 4440

-31% -45%
erent rates of repayment by considering average CIF amount

Repayment rate at present

70% 63% 50%
600000 600000 600000
6% 6% 6%
25200 22680 18000

750 750 750

9000 9000 9000
520 520 520
6240 6240 6240
690 690 690
8280 8280 8280
23520 23520 23520

500 500 500

240 240 240
100 100 100
840 840 840
24360 24360 24360

840 -1680 -6360

-81% -138% 279%
 Table :8
INCOME STATEMENT BAL
Mar-02 Mar-03
OPERATING INCOME Amount in Rupees 14.
1. Interest and fee income from loans 328,387 17.
2. Income from other finance-related services 125 18.
3. Income from investments (incl. bank Interest) 8,641 19.
20.
21.
4. Other Income 648,539 22.
23
24
25
5. Total Operating Income (1+2+3+4) - 985,692 LIABILITIES
OPERATING EXPENSES 26.
6. Interest and fee expense 8,715 27.
28.
7. Loan loss provision expense 29.
8. Administrative expense -- Personnel * 453,485 30.
9. Other administrative expense 31.
Rent 32.
Postage 608 33.
Administration/office Expenses 53,184 34
Travel 45,706 EQUITY
Electricity 1,314 35.
Stationery 12,319 36.
Capacity Building 53,739 37.
Depreciation 38.
Other 45,015 39.
10. Total Operating Expenses (6+7+8+9) - 674,085 40.
11. NET OPERATING PROFIT/LOSS (5-10) - 311,607 41
NON-OPERATIONAL INCOME 42
12. Cash donations for financial services
13. Other non-operational income
14. Total Non-Operational Income (12+13) - -
15. Total Non-Operational Expenses 35,258
16. TOTAL CONSOLIDATED PROFIT/LOSS (11+14-15)
- 276,349
Financial performance ind

1
2
3
4
5
6
7
8
9
10
11
 BALANCE SHEET
Mar-02 Mar-03
ASSETS Amount in Rupees
Cash and due from banks 544,005
Advances 751,999
Short-term investments Fixed Assets 360,165
Total loan portfolio 5,868,271 Loan portfolio 5,868,271
(Loan loss reserve) Idle funds 544,005
Other short-term assets Investments 0.
Long-term investments Others 751,999
Net fixed assets 360,165 7524440.
TOTAL ASSETS (17+18+19+20+21+22+23+24) - 7,524,440 ### -5%
LIABILITIES
Savings accounts: compulsory
Savings accounts: voluntary
Death Relief Assurance (DRA)
Loans: commercial
Loans: central bank
Loans: subsidized
Other short-term liabilities
Members SB Account retained earnings 623578.
TOTAL LIABILITIES(26+27+28+29+30+31+32+33)- - Members funds 80000.
EQUITY Own funds 6347791.
Paid-in equity from shareholders 80,000 Others 473071.
Donated equity -- prior years, cumulative 6,347,791 7524440.
Donated equity -- current year
Prior years' retained earnings/losses 347,229
Current year retained earnings/loss - 276,349 Idle Funds
Other capital accounts 473,071 Previous Year
TOTAL EQUITY (35+36+37+38+39+40) - 7,524,440 Month Cash Balances
TOTAL LIABILITIES AND EQUITY (34+41) - 7,524,440 in hand
1
(0) 2
(0) 3
Mar-01 Mar-02 4
Total Loan outstanding - 5,868,271 5
Avg. loan outstanding - 2,934,136 6
Interest and fee income - 328,387 7
Total Operating Income - 985,692 8
Operational profit / (loss) - 311,607 9
Financial cost 0 8,715 10
Operating cost - 674,085 11
Consolidated Profit (Losses) - 276,349 12
 Idle funds 0 0 Average -
Total assets 0 7,524,440
Avg. total assets 0 3,762,220
Networth/ Total equity 0 7,524,440

Interest rate 0
Loan loss provision expenses 0 0

In-kind donation adjustment - -

a. Personnel
b. Other (primarily training
provided by VO and
Federeation)^^
Financial cost adjustment* - -
Inflation Adjustment
Average Equity - 3,762,220
Average Fixed Assets - 180,083
Inflation*(avg. equity - avg. fixed assets) - 214,928

Financial performance indicators

Mar-01 Mar-02
Yield on Portfolio (YOP) #DIV/0! 11%
YOP to APR #DIV/0! #DIV/0!
Cost per Re.lent (Operating Efficiency) #DIV/0! 23%
Operational Cost Ratio (OCR) #DIV/0! 23%
Operational Self Sufficiency (OSS) #DIV/0! 144%
Financial Self Sufficiency (FSS) #DIV/0! 110%
Return On Assets (ROA) #DIV/0! 8%
Idle Fund to Total Assets #DIV/0! 0%
Capital Adquacy Ratio (CAR) #DIV/0! 128%
Loan Loss Ratio #DIV/0! 0%
Total Loan outstanding : Total Assets #DIV/0! 78%
 4.8%
78.0%
7.2%
0.0%
10.0%
100%

8.3%
1.1%
84.4%
6.3%
100%

Previous Year Current Year

Cash Balances Cash Balances
Bank Total in hand Bank Total
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - -
Table 9: Expenditure for the Groups on Book Keepers

Percentage of idle funds 10% 15% 20% 25%

Avg Group size 15 15 15 15

Monthly savings per member 30 30 30 30

Total group savings 450 450 450 450
0 0 0 0
Per Annum Savings 5400 5400 5400 5400
0 0 0 0
Idle funds 540 810 1080 1350
0 0 0 0
Net funds for lendings 4860 4590 4320 4050
0 0 0 0
Interest on internal lendings per annum 1166.4 1101.6 1036.8 972
0 0 0 0
Book keeper salary per annum 400 400 400 400
In percentage terms 34% 36% 39% 41%
Table No:10
Estimated Economic viability of VO

Number of Groups 25 25 25
Average Group size 15 15 15
Total individual members 375 375 375
Individual share capital 100 100 100
Membership fee per individual 15 15 15
Compulsory savings at VO per member 20 10 10

Share Capital from members 37500 37500 37500

Fee from memebrship 5625 5625 5625
Funds from members savings per month 7500 3750 3750
Funds from members per annum 90000 45000 45000
Internal funds for lending 140625 91875 91875
External loans per annum 459375 508125 508125
Total Funds for lending 600000 600000 600000

Income To VO
Interest on external funds 15% 18% 24%
Interest income from external loans 68906.25 91462.5 121950
Interest income from Internal funds 21093.75 13781.25 13781.25
Total Income 90000 105243.75 135731.25

Expenditure To VO's
Interest expense on Savings 5400 2700 2700
Interest expense on external loans(9%) 41343.75 45731.25 45731.25
*Salaries to CC's 9000 9000 9000
Sitting charges to BOD 3600 3600 3600
Registeration and other legal expenses 1000
Membership+share cap to MS 500 500 500
Expenditure on conveyance 360 360 360
Stationary expenses 500 500 500
Miscellaneous expenses 500 500 500
Total Expenditure 62203.75 62891.25 62891.25

Net Profit/loss 27796.25 42352.5 72840

* A CC is responsible for eight village organisations.

The columns indicate various rates of interest.
Table 6 :Loan Analysis of Kunikinapaadu
Peri
MAA society
odic
No.
Loan ity Instalment Cum. Prin.
S# Loan date Loan amount Instalm
outstanding of Size Due (schedule
ents
Inst. to pay)
^^
1 31/Jan/04 2,000 996 M 10 200 1,000
2 31/Jan/04 3,000 527 M 10 300 1,500
3 31/Jan/04 2,000 1,124 M 10 200 1,000
4 24/Feb/04 2,000 1,240 M 10 200 800
5 24/Feb/04 2,000 1,240 M 10 200 800
6 24/Feb/04 2,000 1,400 M 10 200 800
7 24/Feb/04 2,000 1,200 M 10 200 800
8 24/Feb/04 2,000 1,200 M 10 200 800
9 24/Feb/04 2,000 1,200 M 10 200 800
10 24/Feb/04 2,000 1,200 M 10 200 800
11 24/Feb/04 2,000 1,200 M 10 200 800
12 24/Feb/04 2,000 1,200 M 10 200 800
13 24/Feb/04 2,000 1,200 M 10 200 800
14 24/Feb/04 2,000 1,200 M 10 200 800
15 24/Feb/04 2,000 1,200 M 10 200 800
16 10/Mar/04 2,000 1,400 M 10 200 800
17 10/Mar/04 2,000 1,200 M 10 200 800
18 10/Mar/04 2,000 1,200 M 10 200 800
19 10/Mar/04 2,000 1,200 M 10 200 800
20 10/Mar/04 2,000 1,200 M 10 200 800
21 10/Mar/04 2,000 1,600 M 10 200 800
22 10/Mar/04 2,000 1,200 M 10 200 800
23 10/Mar/04 2,000 1,200 M 10 200 800
24 10/Mar/04 2,000 1,200 M 10 200 800
17,900
Code:

Portfolio Analysis
Table 9: Portfolio Analysis of kunikinapadu MACS
1 CRR
OTRR Loan outstanding - -
PIA (>1day) >1 day Principal O/D1,004 #DIV/0!
PAR (>1days) >1 day Principal Outstanding
8,004 of O/D
#DIV/0!
Loans
PIA (1-30 days) 1-30 days Principal O/D
604 #DIV/0!
PAR (1-30 days) 1-30 days Principal Outstanding
6,404 of#DIV/0!
O/D Loans
PIA (31-60 days) 31-60 days Principal O/D
400 #DIV/0!
PAR (31-60 days) 31-60 days Principal1,600
Outstanding #DIV/0!
of O/D Loans
PIA (61-90days) 61-90 days Principal O/D - #DIV/0!
PAR (61-90 days) 61-90 days Principal Outstanding
- #DIV/0!
of O/D Loans
PIA (91-180 days) 91-180days Principal O/D - #DIV/0!
PAR (91-180days) 91-180 days Principal Outstanding
- #DIV/0!
of O/D Loans
PIA (181-365 days) 181-365 days Principal O/D- #DIV/0!
PAR (181-365 days) 181-365 days Principal Outstanding
- #DIV/0!
of O/D Loans
PIA (>365 days) >365 days Principal O/D- #DIV/0!
PAR (>365 days) >365 days Principal Outstanding
- of
#DIV/0!
O/D Loans
CRR = Cumulative Repayment Current
Rate Loans (8,004)
OTRR = On-time Repayment Rate
No. 21
loan given last 12 months
PIA = Portfolio in Arrears No.of loans outstanding 21
(end of period)
PAR = Portfolio at Risk Total loan disbursed during year
43,000

PIA & PAR Loan outstanding

PIA >1day >1 day Principal O/D1,004 #DIV/0!
PAR >1days >1 day Principal Outstanding
8,004 of O/D
#DIV/0!
Loans
PIA > 30 days > 30 days Principal O/D
400 #DIV/0!
PAR > 30 days > 30 days Principal Outstanding
1,600 of#DIV/0!
O/D Loans
PIA > 60 days > 60 days Principal O/D - #DIV/0!
PAR >60 days > 60 days Principal Outstanding
- of#DIV/0!
O/D Loans
PIA > 90 days > 90 days Principal O/D - #DIV/0!
PAR >90 days > 90 days Principal Outstanding
- of#DIV/0!
O/D Loans
PIA >180 days > 180days Principal O/D - #DIV/0!
PAR >180 days > 180 days Principal Outstanding
- #DIV/0!
of O/D Loans
PIA > 365 days > 365 days Principal O/D- #DIV/0!
PAR > 365 days > 365 days Principal Outstanding
- #DIV/0!
of O/D Loans

Checks:
1. Did you enter the date on which you want the analysis --> cell # is
2. Did you enter the maximum loan o/s with an VO/SHG (only in case of more than
3. Check Ratios of PIA & PAR (PIA% should be less than or equal to PAR%, and n
> 1day
> 30 days
> 60 days
> 90 days
> 180 days
> 365 days

4. Loan Purpose List

Please insert a new purpose between the first and last row (in this case Agricultu
Agriculture A
Buffalo H
Ceremonies S
Education C
Health C
House construction R
House repair R
Kirana M
Land purchase R
Loan Repayment L
Others O
Poultry H
Sheep H
Small Business M
Tea shop/Hotel M
Wedding S
 No.of
Cum prin No. of
Cum. Prin. Interest months
Paid On- Prepayment Inst.
Paid Paid since loan
time elpsed
given
1,004 4 5 5 5
2,473 973 5 5 5
876 - 5 5 5
760 - 4 4 4
760 - 4 4 4
600 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
600 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
400 - 4 4 4
800 - 4 4 4
800 - 4 4 4
800 - 4 4 4
17,873 - - 977

Portfolio Distribution %
Agriculture 923,000 17.7%
Animal & Husbandry 0.0%
Micro Enterprises 1,647,000 31.5%
Consumption (health & education) 842,000 16.1%
Social ceremonies 0.0%
House/Land construction/repair 1,813,000 34.7%
 Loan Repayment 0.0%
Others 0.0%
Total 5,225,000 100%
Max. exposure 35%
Total Production Loan 49%
Max outstanding against one SHG/VO 1,600 <--- Please enter this figure, in case of
Loan distribution among SHG/VO #DIV/0! more than one loan being given to the
Avg. Loan size 248,810 VO/SHG
Avg. Loan amount per SHG/VO 14,315
Avg. number of loans per SHG/VO 0.10

Loan Loss Provision

Days
Principal LLP
% Amount
o/s of o/d Amount
loans
1-30 0.00% 6,404 -
31-60 0.00% 1,600 -
61-90 2.50% - -
91-180 10.00% - -
181-365 20.00% - -
> 365 50.00% - -
Total -
#DIV/0!

s --> cell # is G5
(only in case of more than 1 loan to the same VO/SHG) ?
n or equal to PAR%, and not more)

row (in this case Agriculture & Wedding), data sort "Column H" in ascending order
 1-30 days 31-60 days
Principal Principal 31-60 Principal
No. of
Principal Outstandin 1-30 days Outstandin days Outstanding
days
O/D g of O/D Principal g of O/D Principal of O/D
overdue
Loans O/D Loans O/D Loans
0 - - - - - -
0 - - - - - -
18 124 1,124 124 1,124 - -
25 40 1,240 40 1,240 - -
25 40 1,240 40 1,240 - -
25 200 1,400 200 1,400 - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
10 200 1,400 200 1,400 - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
0 - - - - - -
41 400 1,600 - - 400 1,600
0 - - - - - -
0 - - - - - -
0 - - - - - -
144 1,004 8,004 604 6,404 400 1,600

No. of loans 15 No. of loans 5

 figure, in case of
oan being given to the
 181-365
61-90 days 91-180 days days
61-90 Principal 91-180 Principal 181-365 Principal
days Outstanding days Outstanding days Outstanding >365days
Principal of O/D Principal of O/D Principal of O/D Principal
O/D Loans O/D Loans O/D Loans O/D
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

No. of loans 1 No. of loans - No. of loans - No. of loans

 >365 days Loan
Principal No. of disbursemen A H M
Outstanding days since t last year
of O/D Loans loan given
- 173 2,000 - - -
- 173 3,000 - - -
- 173 2,000 - - -
- 149 2,000 - - -
- 149 2,000 - - -
- 149 2,000 - - -
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 149 2,000 #N/A #N/A #N/A
- 134 2,000 #N/A #N/A #N/A
- 134 2,000 #N/A #N/A #N/A
- 134 2,000 #N/A #N/A #N/A
- 134 2,000 #N/A #N/A #N/A
- 134 2,000 #N/A #N/A #N/A
- 134 2,000 #N/A #N/A #N/A
- 134 2,000
- 134 2,000
- 134 2,000
- 43,000 #N/A #N/A #N/A

- No. of loans -
C S R L O

- - 2,000 - -
- - 3,000 - -
- - 2,000 - -
- - 2,000 - -
- - 2,000 - -
- - 2,000 - -
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A

#N/A #N/A #N/A #N/A #N/A