CMA

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ÈSTART HERE
Name:
Name:

CONTENTS

1 Form-I Particulars of Limites & Information about Associate Companies

2 Form-II Operating Statement

3 Form-III Analysis of Balance Sheet - Liabilities

4 Form-III Analysis of Balance Sheet - Assets

5 Form-IV Comparative Statement of Current Assets & Current Liabilities

6 Form-V Maximum Permissible Bank Finance for Working Capital

7 Form-VI Funds Flow Statement

8 Summary of Financial Statements for Ratio Analysis

9 Ratio Analysis

10 Statement of Changes in Working Capital

11 Cross Check for errors, if any

12 Charts

Source:http://www.cakolapkar.com/
will be automatically

CMA
v2
About this CMA format

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 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: #REF!
Balance
Extent to which Limits Limits now
outstanding
Sr. No. Name of Bank / Financial Institution Nature of Facility Existing Limits were utilised during last requested
as on
12 months
31-Mar-08 2008-09
Maximum Minimum
A. Working Capital Limits:

1 Fund based
Cash Credit - - - - -

2 Non-fund based Letter of Credit - - - - -

- - - -
B. 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: #REF!
Annual makeup of Limits from all Banks and financial institutions
A/c Name of Working Capital Overdues, if
Sr. No. Name of the Associate Company & Activity Bank / Term Loan &
Date of Balance Non-fund any
Financial Fund based DPG
Sheet Institution based

1 - - - -

2 - - - -

3 - - - -

- - - -
 Page 5of 24 Assessment of Working Capital Requirements Rs. in Lakhs
FORM II : OPERATING STATEMENT
Name:

Actuals as per audited

Current Year Estimated Following years Projected
accounts
Sr. No. Particulars
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
A Quantities:
i Raw Material Consumption - - - - - -
ii Sales - - - - - -
iii Rejects and Scraps - - - - - -

1 Gross Income
a Sales (net of returns)
i Domestic Sales 1,151.02 1,091.50 539.37 1,658.05 1,823.86 -
ii Export Sales 967.95 - - -
T1 Sub-total [ a(i+ii) ] 1,151.02 1,091.50 1,507.32 1,658.05 1,823.86 -
iii Less: Excise Duty - - - - - -
T2 Net Sales [ T1-iii ] 1,151.02 1,091.50 1,507.32 1,658.05 1,823.86 -
iv % rise or fall in sales turnover [compared to previous year] {0.00%} -{5.17%} {38.10%} {10.00%} {10.00%} -{100.00%}
b Other Income
i export income 104.82 65.07 58.65 61.58 64.66 -
ii other income 0.76 - - - - -
iii - - - - - -
iv - - - - - -
v - - - - - -
T3 Total Other income [ b(i to iv) ] 105.58 65.07 58.65 61.58 64.66 -

T4 Total Gross Income [ T2+T3 ] 1,256.60 1,156.57 1,565.97 1,719.63 1,888.52 -

2 Cost of Production & Cost of Sales

a Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - - -
ii Indegenous 1,084.40 973.17 1,350.20 1,531.56 1,628.29 -
T5 sub-total [ a(i+ii) ] 1,084.40 973.17 1,350.20 1,531.56 1,628.29 -
b Other Consumable Spares
i Imported - - - - - -
ii Indegeneous - - - - - -
T6 sub-total [ b(i+ii) ] - - - - - -
c Direct Expenses
i employee benefits 9.64 8.66 6.50 6.88 7.55 -
ii conveyance & travelling 7.79 9.07 7.74 8.60 9.44 -
iii clearing and forwarding wxpenses 29.69 16.42 20.04 25.79 28.33 -
iv - - - - - -
v - - - - - -
vi - - - - - -
vii - - - - - -
viii - - - - - -
ix - - - - - -
x Depreciation 1.20 1.58 1.36 0.95 0.67 -
T7 Total Direct Expenses [ c(i to x) ] 48.32 35.73 35.64 42.22 45.99 -
T8 sub-total [ T5+T6+T7 ] 1,132.72 1,008.90 1,385.84 1,573.78 1,674.28 -
d Add : Opening stock of W.I.P. - - - - - -
T9 Sub-total [ T8+2(d) ] 1,132.72 1,008.90 1,385.84 1,573.78 1,674.28 -
e Less : Closing Stock W.I.P. - - - - - -
T10 Total Cost of Production [ T9-2(e) ] 1,132.72 1,008.90 1,385.84 1,573.78 1,674.28 -
f Add : Opening stock of Finished Goods 52.82 101.70 93.30 65.60 100.89 -
T11 sub-total [ T10+2(f) ] 1,185.54 1,110.60 1,479.14 1,639.38 1,775.17 -
g Less : Closing Stock of Finished Goods 101.70 93.30 65.60 100.89 110.79 -
T12 Total Cost of Sales [ T11-2(g) ] 1,083.84 1,017.30 1,413.54 1,538.49 1,664.38 -
 Page 6of 24 Assessment of Working Capital Requirements Rs. in Lakhs
FORM II : OPERATING STATEMENT
Name:

Actuals as per audited

Current Year Estimated Following years Projected
accounts
Sr. No. Particulars
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
GROSS PROFIT 172.76 139.27 152.43 181.14 224.14
General, Administrative & Selling Expenses
3 i 13.47 6.13 6.52 6.88 7.55 -
ii - - - - - -
iii - - - - - -
iv - - - - - -
v - - - - - -
vi - - - - - -
vii - - - - - -
viii - - - - - -
ix - - - - - -
x - - - - - -
T13 Total General, Administrative &
Selling Expenses [ 3(i to x) ] 13.47 6.13 6.52 6.88 7.55 -

Operating Profit before Interest [ T4-T12-T13 ] 159.29 133.14 145.91 174.26 216.59 -
4
Finance Charges
5 i bank interest & charges 6.57 4.83 4.86 4.37 3.94 -
ii other interest 35.73 39.21 36.80 33.12 29.81 -
iii - - - - - -
iv - - - - - -
v - - - - - -
T14 Total Finance Charges [ 5(i to v) ] 42.30 44.04 41.66 37.49 33.75 -

Operating Profit after Interest [ 4-T14 ] 116.99 89.10 104.25 136.77 182.84 -
6
Non-Operating Income
7 i - - - - - -
ii - - - - - -
iii - - - - - -
T15 Total Non-Operating Income [ 7(i to iii) ] - - - - - -

Non-Operating Expenses
8 i 2.40 2.40 2.40 2.40 2.40 -
ii - - - - - -
iii - - - - - -
T16 Total Non-Operating Expenses [ 8(i to iii) ] 2.40 2.40 2.40 2.40 2.40 -
9 T17 Net Non-Operating Income (+) /
Expenses (-) [ T15-T16 ] (2.40) (2.40) (2.40) (2.40) (2.40) -

Net Profit before Tax / (Loss) PBT [ 6+/(-)T17 ] 114.59 86.70 101.85 134.37 180.44 -
10 Provision for Taxes 39.65 27.13 25.47 33.59 45.11 -
11 Net Profit / Loss after Tax PAT [ 10-11 ] 74.94 59.57 76.38 100.78 135.33 -
12 PAT to Net Sales % [ 12/T2 ] % {6.51%} {5.46%} {5.07%} {6.08%} {7.42%} {0.00%}

Equity Dividend & Dividend Tax - - - - - -

13 Dividend Rate % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
Dividend Distribution Tax % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
Retained Profit [ 12-13 ] 74.94 59.57 76.38 100.78 135.33 -
14 Retained Profit / PAT % [ 14/12 ] % {100.00%} {100.00%} {100.00%} {100.00%} {100.00%} {0.00%}
15
Additional Data:
16 Break-up of Total Gross Income
Domestic Sales:
i 1st Quarter - - - - - -
ii 2nd Quarter - - - - - -
iii 3rd Quarter - - - - - -
iv 4th Quarter - - - - - -
T18 sub-total [i to iv] - - - - - -
 Page 7of 24 Assessment of Working Capital Requirements Rs. in Lakhs
FORM II : OPERATING STATEMENT
Name:

Actuals as per audited

Current Year Estimated Following years Projected
accounts
Sr. No. Particulars
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
T19 Export Sales - - - - - -
T20 Total [T18+T19] to agree with T4] - - - - - -
 Page 8of 24 Assessment of Working Capital Requirements Rs. in Lakhs
OPERATING STATEMENT

Following years Projected

31-Mar-18
Year 7

-
-
-

-
-
-
-
-
{0.00%}

-
-
-
-
-
-

-
-
-

-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
 Page 9of 24 Assessment of Working Capital Requirements Rs. in Lakhs
OPERATING STATEMENT

Following years Projected

31-Mar-18
Year 7

-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-

-
-
-
-

-
-
-
-

-
-
-
{0.00%}

-
{0.00%}
{0.00%}
-
{0.00%}

-
-
-
-
 Page 10of 24 Assessment of Working Capital Requirements Rs. in Lakhs
OPERATING STATEMENT

Following years Projected

31-Mar-18
Year 7
-
-
-
 Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Current Liablities
1 Short term borrowings
a from Banks (including bills purchased, discounted
& excess borrowings placed on repayment basis)
i from Applicant Bank 102.55 90.93 5.01 100.00 100.00 - -
ii from Other Banks - - - - - - -
T1 sub-total [ a(i + ii) ] 102.55 90.93 5.01 100.00 100.00 - -
of which BP & BD
iii from Applicant Bank {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}
iv from Other Banks {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}
T2 sub-total [ b(iii + iv) ] - - - - - - -
T3 Total short term borrowings from banks T1 102.55 90.93 5.01 100.00 100.00 - -
b from Others
i Sundry Trade Creditors - Indigenous 85.32 245.74 352.87 287.17 305.30 - -
ii Sundry Trade Creditors - Import - - - - - - -
iii Advance payments from Customers /
Deposits from Dealers / Stockists - - - - - - -
iv Provision for Taxation 39.65 27.13 25.47 33.59 45.11 - -
v Dividend payable - - - - - - -
vi Other Statutory Liabilities (due within 1 year) 5.05 3.86 3.29 - - - -
vii Deposits / Debentures / Instalments of Term
Loans / DPGs etc. (due within 1 year) - - - - - - -
T4 Total short term borrowings from others [ b(i to vii) ] 130.02 276.73 381.63 320.76 350.41 - -
2 Other Current Liabilities and Provisions
(due within one year-specify major items)
i 0.09 0.68 - 8.00 10.00 - -
ii - - - - - - -
iii - - - - - - -
iv - - - - - - -
v - - - - - - -
T5 sub-total [ 2(i to v) ] 0.09 0.68 - 8.00 10.00 - -
T6 Current Liabilities excl. bank borrowings [ T4+T5 ] 130.11 277.41 381.63 328.76 360.41 - -
T7 Total Current Liabilities [ T3+T6 ] 232.66 368.34 386.64 428.76 460.41 - -

3 Term Liabilities
a Debentures (maturing after 1 year) - - - - - - -
b Preference Shares (redeemable after 1 year) - - - - - - -
c Term loans (repayable after 1 year) - 5.30 2.61 0.50 - - -
d Deferred Payment Credits (repayable after 1 year) - - - - - - -
e Term deposits (repayable after 1 year) - - - - - - -
f Other term liabilities
i Unsecured Loans 371.26 349.49 211.13 - - - -
ii - - - - - - -
T8 Total Term Liabilities [ 3(a to f) ] 371.26 354.79 213.74 0.50 - - -
T9 Total Outside Liabilities [ T7+T8 ] 603.92 723.13 600.38 429.26 460.41 - -

4 Net Worth
a Capital 1,300.96 1,267.86 1,324.26 1,213.90 1,099.24 - -
b General reserve - - - - - - -
c Revaluation Reserve - - - - - - -
d Other reserves (excluding provisions) - - - - - - -
e Surplus (+) or deficit (-) in P & L A/c - - - - - - -
f Others
i Share Premium Account - - - - - - -
ii Capital Redemption Reserve - - - - - - -
iii - - - - - - -
iv - - - - - - -
v - - - - - - -
T10 Net Worth [ 4(a to f) ] 1,300.96 1,267.86 1,324.26 1,213.90 1,099.24 - -
T11 Total Liabilities [ T9+T10 ] 1,904.88 1,990.99 1,924.64 1,643.16 1,559.65 - -

To check whether total assets match with total liabilities click here
 Page 12 of 24 Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Current Assets
5 Cash and bank balances 5.14 7.67 1.38 3.53 4.25 - -
6 Investments - - - - - - -
[other than long term Investments]
i Government & other trustee securities - - - - - - -
ii Fixed deposits with Banks & Others - - - - - - -
T12 sub-total [ 6(i+ii) ] - - - - - - -
7 i Receivables other than deferred & exports 1,746.65 1,840.16 1,784.64 1,498.51 1,393.53 - -
[Including bills purchased & discounted
by bankers]
ii Export receivables (Including bills - - - - - - -
purchased/discounted by bankers)
T13 sub-total [ 7(i+ii) ] 1,746.65 1,840.16 1,784.64 1,498.51 1,393.53 - -
8 Instalments under deferred receivables - - - - - - -
(due within one year)
9 Inventory
a Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - - - -
ii Indigeneous - - - - - - -
b Work [ Stock ] in Process - - - - - - -
c Finished Goods 101.70 93.30 65.60 100.89 110.79 - -
d Goods in Transit - - - - - - -
e Other consumable spares
i Imported - - - - - - -
ii Indigeneous - - - - - - -
T14 sub-total [ 9(a to e) ] 101.70 93.30 65.60 100.89 110.79 - -
10 Advances to suppliers of of raw materials /
stores & spares - - - - - - -
11 Advance payment of taxes - - 64.81 33.59 45.11 - -
12 Other current assets [specify major items]
i - - - - - - -
ii - - - - - - -
iii - - - - - - -
iv - - - - - - -
v - - - - - - -
T15 sub-total [ 12(i to v) ] - - - - - - -

T16 Total Current Assets [ 5 to 12 ] 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -

13 Fixed Assets
i Gross Block 10.44 10.34 8.76 7.40 6.44 - -
ii Depreciation to date 1.20 1.58 1.36 0.95 0.67 - -
T17 Net Block [ 13(i-ii) ] 9.24 8.76 7.40 6.45 5.77 - -
 Page 13 of 24 Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Other Non-Current Assets
14 Investments / book debts /advances /
deposits which are non-current
a Investments in subsidiary
companies / affiliates 42.15 41.10 0.20 0.20 0.20 - -
b Other investments - - - - - - -
c Advances to suppliers of
capital goods and contractors - - - - - - -
d Deferred receivables
[maturity exceeding one year] - - - - - - -
e Security deposits / Tender Deposits - - - - - - -
f Others
i Receivables exceeding one year - - - - - - -
ii - - - - - - -
iii - - - - - - -
T18 sub-total [ 14(a to f) ] 42.15 41.10 0.20 0.20 0.20 - -
15 Obsolete Stocks - - - - - - -
16 Non-consumable consumables & spares - - - - - - -
17 Other non-current assets - - - - - - -
(Including dues from directors)
T19 Total Other Non-Current Assets [ 14 to 17 ] 42.15 41.10 0.20 0.20 0.20 - -

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

T20 Total Assets [ T16+T17+T19+18 ] 1,904.88 1,990.99 1,924.03 1,643.17 1,559.65 - -

To check whether total assets match with total liabilities click here

T21 Tangible Net Worth [ T10-18 ] 1,300.96 1,267.86 1,324.26 1,213.90 1,099.24 - -
T22 Net Working Capital [ T16-T7 ] 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27 - -
19 Current Ratio [ T14/T4 ] 7.97 5.27 4.96 3.82 3.37 - -
20 Total Outside Liabilities/
Tangible Net Worth [ T9/T21 ] 0.46 0.57 0.45 0.35 0.42 - -
21 Total Term Liabilities/
Tangible Net Worth [ T8/T21 ] 0.29 0.28 0.16 0.00 - - -

22 Additional Information
a Arrears of depreciation - - - - - - -
b Contingent Liabilities :
i Arrears of cumulative dividends - - - - - - -
ii Gratuity liability not provided for - - - - - - -
iii Disputed excise/customs tax liabilities - - - - - - -
iv Bills accepted / guarnatees extended to
accommodate associate / sister concerns /
other third parties - - - - - - -
 Assessment of Working Capital Requirements Rs. in Lakhs
FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:

Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
CURRENT ASSETS
1 Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - - - -
[Months' Consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

ii Indigeneous - - - - - - -
[Months' consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

2 Stocks in Process - - - - - - -
[Months' Cost of Production] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

3 Finished Goods 101.70 93.30 65.60 100.89 110.79 - -

[Months' Cost of Sales] {01.13} {01.10} {00.56} {00.79} {00.80} {00.00} {00.00}

4 Other consumable spares

i Imported - - - - - - -
[Months' Consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

ii Indigeneous - - - - - - -
[Months' consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

5 Receivables other than export & deferred

receivables (including bills purchased &
discounted by bankers) 1,746.65 1,840.16 1,784.64 1,498.51 1,393.53 - -
[Months' domestic sales including deferred payment sales] {18.21} {20.23} {39.70} {10.85} {09.17} {00.00} {00.00}

6 Export receivables [including bills purchased &

discounted] - - - - - - -
[Months' export sales] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

7 Advances to suppliers of of raw materials /

stores & spares - - - - - - -
8 Other current assets incl.cash & bank balances
& deferred receivables due within 1 year [major items only]
i Cash & bank balances 5.14 7.67 1.38 3.53 4.25 - -
ii Investments [ other than long term ] - - - - - - -
iii Instalments under deferred receivables [ due within 1 year ] - - - - - - -
iv Advance payment of taxes - - 64.81 33.59 45.11 - -
v Other current assets as per T15 of Form-III - - - - - - -
vi - - - - - - -
vii - - - - - - -
T1 Total Current Assets 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
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, 85.32 245.74 352.87 287.17 305.30 - -
spares & consumables]
[Months' purchases] 0.94 3.03 3.14 2.25 2.25 - -

10 Advances from customers / deposits from dealers - - - - - - -

11 Statutory liabilities [Including Provision for Taxation] 44.70 30.99 28.76 33.59 45.11 - -
12 Other current liabilities [specify major items]
[Short Term borrowings, unsecured loans,
dividend payable, instalments of TL,
DPG, public deposits, debentures etc.]
i Deposits / Debentures / Instalments of Term
Loans / DPGs etc. (due within 1 year) - - - - - - -
ii 0.09 0.68 - 8.00 10.00 - -
iii - - - - - - -
iv - - - - - - -
v - - - - - - -
vi - - - - - - -
sub-total [ 12(i to vi) ] 0.09 0.68 - 8.00 10.00 - -
T2 Total Current Liabilities 130.11 277.41 381.63 328.76 360.41 - -
To cross check with balance sheet current assets click here
 Assessment of Working Capital Requirements Rs. in Lakhs
FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL
Name: #VALUE!
Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 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 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
[ T1 in Form-IV ]

2 Current Liabilities [Other than bank borrowing] 130.11 277.41 381.63 328.76 360.41 - -
[ T2 in Form-IV ]

3 Working Capital Gap [WCG] 1,723.38 1,663.72 1,534.80 1,307.76 1,193.27 - -

[1-2]

4 Minimum Stipulated Net Working Capital 430.85 415.93 383.70 326.94 298.32 - -
[ 25% of WCG excluding export receivables]
[ (item 3 above - item no. 6 in Form - IV)*0.25 ]

5 Actual / Projected Net Working Capital [ NWC ] 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27 - -
[ T22 in Form-III ]

6 Item no. 3 minus Item no. 4 1,292.54 1,247.79 1,151.10 980.82 894.95 - -

7 Item no. 3 minus Item no. 5 102.55 90.93 5.01 100.00 100.00 - -

8 Maximum permissible bank finance [MPBF] 102.55 90.93 5.01 100.00 100.00 - -
[ least of item 6 or 7 above ]

9 Excess borrowings representing shortfall in NWC - - - - - - -

[ item 4 - item 5 ]

SECOND Method of Lending

1 Total Current Assets 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
[ T1 in Form-IV ]

2 Current Liabilities [other than bank borrowings] 130.11 277.41 381.63 328.76 360.41 - -
[ T2 in Form-IV ]

3 Working Capital Gap (WCG) (1-2) 1,723.38 1,663.72 1,534.80 1,307.76 1,193.27 - -
[1-2]
4 Minimum Stipulated Net Working Capital 463.37 485.28 479.11 409.13 388.42 - -
[25% of total Current Assets excluding export receivables]
[ (1 above - item 6 in Form-IV)*0.25 ]

5 Actual / Projected net working capital 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27 - -
[ T22 in Form-III ]

6 Item no. 3 minus Item no. 4 1,260.01 1,178.44 1,055.69 898.63 804.85 - -

7 Item no. 3 minus Item no. 5 102.55 90.93 5.01 100.00 100.00 - -

8 Maximum permissible bank finance [MPBF] 102.55 90.93 5.01 100.00 100.00 - -
[ least of item 6 or 7 above ]

9 Excess borrowings representing shortfall in NWC - - - - - - -

[ item 4 - item 5 ]

TURNOVER METHOD

1 sales turnover (net sales) 1,151.02 1,091.50 1,507.32 1,658.05 1,823.86

2 25% of sales turnover 287.76 272.88 376.83 414.51 455.97

3 5% of sales turnover 57.55 54.58 75.37 82.90 91.19

4 Net working capital as TCA-TCL 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27

5 2-3 230.20 218.30 301.46 331.61 364.77

6 2-4 (1,333.08) (1,299.92) (1,152.96) (793.25) (637.31)

 Assessment of Working Capital Requirements Rs. in Lakhs
FORM-V: FUNDS FLOW STATEMENT
Name:
Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
A SOURCES OF FUNDS
1 Net profit for the year after tax 59.57 76.38 100.78 135.33 - -
2 Depreciation 0.38 (0.22) (0.41) (0.28) (0.67) -
3 Increase in capital - 56.40 - - - -
4 Increase in long-term funds / term liabilities - - - - - -
5 Decrease in fixed assets 0.10 1.58 1.36 0.96 6.44 -
6 Decrease in other non-current assets 1.05 40.90 - - 0.20 -
7 Others - - - - - -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T1 Total 61.10 175.04 101.73 136.01 5.97 -

B APPLICATION OF FUNDS
1 Net loss for the year - - - - - -
2 Decrease in capital 33.10 - 110.36 114.66 1,099.24 -
3 Decrease in long-term funds / term liabilities 16.47 141.05 213.24 0.50 - -
4 Increase in fixed assets - - - - - -
5 Increase in other non-current assets - - - - - -
6 Dividend payments - - - - - -
7 Others 59.57 76.38 100.78 135.33 - -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T2 Total 109.14 217.43 424.38 250.49 1,099.24 -
a Long term surplus (+) / deficit (-) [ T1-T2 ] (48.04) (42.39) (322.65) (114.48) (1,093.27) -
b Increase / (decrease) in current assets * 87.64 (24.70) (279.91) (82.84) (1,553.68) -
* as per details given below at "h"
c Increase / (decrease) in current liabilities other
than bank borrowings 147.30 104.22 (52.87) 31.65 (360.41) -
d Increase / (decrease) in working capital gap (59.66) (128.92) (227.04) (114.49) (1,193.27) -
e Net surplus / (deficit) 11.62 86.53 (95.61) 0.01 100.00 -
f Increase / (decrease) bank borrowings (11.62) (85.92) 94.99 - (100.00) -
g Increase / (decrease) net sales (59.52) 415.82 150.73 165.81 (1,823.86) -

h Break-up of "b" above:

Increase / (decrease) in inventory of:
i Raw materials - - - - - -
ii Work [ Stock ] in Process - - - - - -
iii Finished Goods (8.40) (27.70) 35.29 9.90 (110.79) -
iv Goods in Transit - - - - - -
v Other consumable spares - - - - - -
Increase / (decrease) in receivables
vi Domestic 93.51 (55.52) (286.13) (104.98) (1,393.53) -
vii Export - - - - - -
viii Increase / (decrease) in other current assets 2.53 58.52 (29.07) 12.24 (49.36) -
Net total of [ h(i to viii) ] 87.64 (24.70) (279.91) (82.84) (1,553.68) -
 Page 17 of 24 Assessment of Working Capital Requirements Rs. in Lakhs
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name: #VALUE!
Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
OPERATING STATEMENT
INCOME
Domestic sales 1,151.02 1,091.50 539.37 1,658.05 1,823.86 - -
Export sales - - 967.95 - - - -
Gross Sales 1,151.02 1,091.50 1,507.32 1,658.05 1,823.86 - -
Excise duty - - - - - - -
Net Sales 1,151.02 1,091.50 1,507.32 1,658.05 1,823.86 - -
Other Income 105.58 65.07 58.65 61.58 64.66 - -
Gross Income 1,256.60 1,156.57 1,565.97 1,719.63 1,888.52 - -
EXPENSES
Raw material [Imported] - - - - - - -
Raw material [Indigenous] 1,084.40 973.17 1,350.20 1,531.56 1,628.29 - -
Consumables [Imported] - - - - - - -
Consumables [Indigenous] - - - - - - -
Total Material Cost 1,084.40 973.17 1,350.20 1,531.56 1,628.29 - -
Total Consumables Cost - - - - - - -
Total purchases 1,084.40 973.17 1,350.20 1,531.56 1,628.29 - -
Direct Labour 9.64 8.66 6.50 6.88 7.55 - -
Depreciation 1.20 1.58 1.36 0.95 0.67 - -
Other direct overheads 37.48 25.49 27.78 34.39 37.77 - -
Total direct expenses 48.32 35.73 35.64 42.22 45.99 - -
Inventory [opening] of WIP - - - - - - -
Inventory [closing] of WIP - - - - - - -
Total cost of production 1,132.72 1,008.90 1,385.84 1,573.78 1,674.28 - -
Inventory [opening] of finished goods 52.82 101.70 93.30 65.60 100.89 - -
Inventory [closing] of finished goods 101.70 93.30 65.60 100.89 110.79 - -
Average inventory of finished goods 77.26 97.50 79.45 83.25 105.84 - -
Total cost of sales 1,083.84 1,017.30 1,413.54 1,538.49 1,664.38 - -
Gross Profit 172.76 139.27 152.43 181.14 224.14 - -
Total indirect expenses 13.47 6.13 6.52 6.88 7.55 - -
Opearting profit before finance charges 159.29 133.14 145.91 174.26 216.59 - -
Total finance charges [only interest element] 42.30 44.04 41.66 37.49 33.75 - -
Opearting profit after finance charges 116.99 89.10 104.25 136.77 182.84 - -
Non-operating income - - - - - - -
Non-operating expenses 2.40 2.40 2.40 2.40 2.40 - -
Profit before Tax / (Loss) PBT 114.59 86.70 101.85 134.37 180.44 - -
Provision for Taxes 39.65 27.13 25.47 33.59 45.11 - -
Net Profit / Loss after Tax PAT 74.94 59.57 76.38 100.78 135.33 - -
Equity divident payout - - - - - - -
Retained Profit 74.94 59.57 76.38 100.78 135.33 - -
Net profit before depreciation, interest & tax [PBDIT] 158.09 132.32 144.87 172.81 214.86 - -
Net profit before interest & tax [PBIT] 156.89 130.74 143.51 171.86 214.19 - -
 Page 18 of 24 Assessment of Working Capital Requirements Rs. in Lakhs
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name: #VALUE!
Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

BALANCE SHEET
Liabilities
Short-term borrowings from banks 102.55 90.93 5.01 100.00 100.00 - -
Sundry creditors 85.32 245.74 352.87 287.17 305.30 - -
Opening creditors for FIRST yearÆ - NA NA NA NA NA NA
Average creditors 42.66 165.53 299.31 320.02 296.24 152.65 -
Short-term borrowings from others 130.02 276.73 381.63 320.76 350.41 - -
Other current liabilities 0.09 0.68 - 8.00 10.00 - -
Total current liabilities 232.66 368.34 386.64 428.76 460.41 - -
Total term liabilities 371.26 354.79 213.74 0.50 - - -
Total outside liabilities 603.92 723.13 600.38 429.26 460.41 - -
Total liabilities 1,904.88 1,990.99 1,924.64 1,643.16 1,559.65 - -

Assets
Cash, bank & investments 5.14 7.67 1.38 3.53 4.25 - -
Receivables-other than export 1,746.65 1,840.16 1,784.64 1,498.51 1,393.53 - -
Receivables-export - - - - - - -
Total Receivables 1,746.65 1,840.16 1,784.64 1,498.51 1,393.53 - -
Opening debtors for FIRST yearÆ - NA NA NA NA NA NA
Average receivables 873.33 1,793.41 1,812.40 1,641.58 1,446.02 696.77 -
Inventory 101.70 93.30 65.60 100.89 110.79 - -
Other current assets - - 64.81 33.59 45.11 - -
Total current assets 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -

Fixed assets
Gross block 10.44 10.34 8.76 7.40 6.44 - -
Depreciation upto date 1.20 1.58 1.36 0.95 0.67 - -
Net block 9.24 8.76 7.40 6.45 5.77 - -

Total other non-current assets 42.15 41.10 0.20 0.20 0.20 - -

Intangible Assets - - - - - - -
Total assets 1,904.88 1,990.99 1,924.03 1,643.17 1,559.65 - -

Total Tangible Assets 1,904.88 1,990.99 1,924.03 1,643.17 1,559.65 - -

Net worth 1,300.96 1,267.86 1,324.26 1,213.90 1,099.24 - -
Tangible net worth 1,300.96 1,267.86 1,324.26 1,213.90 1,099.24 - -
Net working capital 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27 - -
 Page 19 of 24 Assessment of Working Capital Requirements
RATIO ANALYSIS
Name: #VALUE!
Current
Actuals as per audited
Year Following years Projected
Ideal accounts
Sr. No. Particulars Estimated
Levels
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
A Long-term Solvency Ratios
1 Debt Equity Ratio 0.29 0.28 0.16 0.00 - - -

2 Net Worth to Total Assets Ratio 0.68 0.64 0.69 0.74 0.70 - -

3 Debt to Net Worth Ratio 0.29 0.28 0.16 0.00 - - -

4 Capital Gearing Ratio 0.29 0.28 0.16 0.00 - - -

5 Fixed Assets to Long Term Funds 0.02 0.02 0.03 12.90 - - -

6 Propriety Ratio 0.68 0.64 0.69 0.74 0.70 - -

7 Interest Coverage 3.74 3.00 3.48 4.61 6.37 - -

8 Debt Service Coverage 0.42 0.37 0.67 343.72 - - -

B Short-term Solvency Ratios

1 Current Ratio 7.97 5.27 4.96 3.82 3.37 - -

2 Quick Ratio or Liquid Ratio or Acid Test Ratio 7.53 5.02 4.79 3.58 3.13 - -

3 Absolute Liquid Ratio 0.02 0.02 0.00 0.01 0.01 - -

C Profitability Ratios
1 Return on Capital Employed or Return on
Investment 3.93% 2.99% 3.97% 6.13% 8.68% 0.00% 0.00%

2 Gross Profit Margin 15.01% 12.76% 10.11% 10.92% 12.29% 0.00% 0.00%

3 Net Profit Margin 6.51% 5.46% 5.07% 6.08% 7.42% 0.00% 0.00%

4 Cash Profit Ratio 10.06% 8.09% 6.85% 8.16% 9.93% 0.00% 0.00%

5 Return on Net Worth 5.76% 4.70% 5.77% 8.30% 12.31% 0.00% 0.00%

6 Operating Profit (before interest) Margin 13.84% 12.20% 9.68% 10.51% 11.88% 0.00% 0.00%

7 Operating Profit (after interest) Margin 10.16% 8.16% 6.92% 8.25% 10.02% 0.00% 0.00%
 Page 20 of 24 Assessment of Working Capital Requirements
RATIO ANALYSIS
Name: #VALUE!
Current
Actuals as per audited
Year Following years Projected
Ideal accounts
Sr. No. Particulars Estimated
Levels
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
D Activity Ratios
1 Inventory Turnover Ratio 11.32 11.70 22.98 16.43 16.46 - -
[Based on closing inventory]

2 Inventory Turnover Ratio 14.90 11.19 18.97 19.92 17.23 - -

[Based on average inventory]

3 Inventory Turnover Ratio 14.03 10.43 17.79 18.48 15.73 - -

[Based on cost of sales / average inventory]

4 Inventory Turnover Period

i Based on net sales & closing inventory 32.25 31.20 15.89 22.21 22.17 - -
ii Based on net sales & average inventory 24.50 32.60 19.24 18.33 21.18 - -
iii Based on net cost of sales & average inventory 26.02 34.98 20.52 19.75 23.21 - -

5 Debtors Turnover Ratio 0.66 0.59 0.84 1.11 1.31 - -

[Based on closing debtors]

6 Debtors Turnover Ratio 1.32 0.61 0.83 1.01 1.26 - -

[Based on average debtors]

7 Debtors Turnover Period

i Based on net sales & closing debtors 553.88 615.35 432.15 329.88 278.88 - -
ii Based on net sales & average debtors 276.94 599.72 438.88 361.37 289.38 - -

8 Creditors Turnover Ratio 12.71 3.96 3.83 5.33 5.33 - -

[Based on closing creditors]

9 Creditors Turnover Ratio 25.42 5.88 4.51 4.79 5.50 - -

[Based on average creditors]

10 Creditors Turnover Period

i Based on purchases & closing creditors 28.72 92.17 95.39 68.44 68.44 - -
ii Based on purchases & average creditors 14.36 62.08 80.91 76.27 66.40 - -

11 Fixed Assets Turnover Ratio 124.57 124.60 203.69 257.06 316.09 - -

12 Assets Turnover Ratio 0.60 0.55 0.78 1.01 1.17 - -

13 Working Capital Turnover Ratio 0.71 0.69 0.99 1.37 1.67 - -

14 Sales to Capital Employed 0.88 0.86 1.14 1.37 1.66 - -

E Operating Ratios
1 Domestic Sales Proportion 100.00% 100.00% 35.78% 100.00% 100.00% 0.00% 0.00%

2 Export Sales Proportion 0.00% 0.00% 64.22% 0.00% 0.00% 0.00% 0.00%

3 Material Cost Ratio 94.21% 89.16% 89.58% 92.37% 89.28% 0.00% 0.00%

4 Consumables Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

5 Direct Labour Cost Ratio 0.84% 0.79% 0.43% 0.41% 0.41% 0.00% 0.00%

6 Other Direct Cash Overheads Cost Ratio 3.26% 2.34% 1.84% 2.07% 2.07% 0.00% 0.00%

7 Total Direct Cost Ratio [excl material & consumables] 4.20% 3.27% 2.36% 2.55% 2.52% 0.00% 0.00%

8 Total Direct Cost Ratio [incl material & consumables] 98.41% 92.43% 91.94% 94.92% 91.80% 0.00% 0.00%

9 Indirect Cost Ratio 1.17% 0.56% 0.43% 0.41% 0.41% 0.00% 0.00%

10 Interest Cost Ratio 3.68% 4.03% 2.76% 2.26% 1.85% 0.00% 0.00%

11 Operating Cost Ratio 99.01% 97.80% 96.97% 95.47% 93.52% 0.00% 0.00%
 Assessment of Working Capital Requirements Rs. in Lakhs
STATEMENT OF CHANGES IN WORKING CAPITAL
Name:

Current
Actuals as per audited
Year Following years Projected
accounts
Sr. No. Particulars Estimated

31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

Current Assets
Cash and bank balances 5.14 7.67 1.38 3.53 4.25 - -
Investments
Investments [other than long term] - - - - - - -
Government & other trustee securities - - - - - - -
Fixed deposits with Banks & Others - - - - - - -
Receivables
Receivables other than deferred & exports 1,746.65 1,840.16 1,784.64 1,498.51 1,393.53 - -
Export receivables - - - - - - -
Instalments under deferred receivables - - - - - - -
Inventory
Raw Materials
Imported - - - - - - -
Indigeneous - - - - - - -
Work [ Stock ] in Process - - - - - - -
Finished Goods 101.70 93.30 65.60 100.89 110.79 - -
Goods in Transit - - - - - - -
Other consumable spares
Imported - - - - - - -
Indigeneous - - - - - - -
Advances to suppliers - - - - - - -
Advance payment of taxes - - 64.81 33.59 45.11 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Current Assets 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
Change in the current assets 87.64 (24.70) (279.91) (82.84) (1,553.68) -

Current Liabilities
Short term borrowings from Banks
from Applicant Bank 102.55 90.93 5.01 100.00 100.00 - -
from Other Banks - - - - - - -
of which BP & BD
from Applicant Bank - - - - - - -
from Other Banks - - - - - - -
Short term borrowings from Others
Sundry Trade Creditors - Indigenous 85.32 245.74 352.87 287.17 305.30 - -
Sundry Trade Creditors - Import - - - - - - -
Advance from Customers / deposits from dealers - - - - - - -
Provision for Taxation 39.65 27.13 25.47 33.59 45.11 - -
Dividend payable - - - - - - -
Other Statutory Liabilities 5.05 3.86 3.29 - - - -
Deposits / Debentures / Instalments of Term
Loans / DPGs etc. - - - - - - -
Other Current Liabilities and Provisions
0.09 0.68 - 8.00 10.00 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Current Liabilities 232.66 368.34 386.64 428.76 460.41 - -
Change in the current liabilities 135.68 18.30 42.12 31.65 (460.41) -
Net Working Capital as calculated above 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27 - -
Increase / (Decrease) in Net Working Capital - (48.04) (43.00) (322.03) (114.49) (1,093.27) -

To check whether above figures agree with balance sheet figures click here
 CROSS-CHECK
#VALUE!

Current
Actuals as per audited
Year Following years Projected
accounts
Estimated
Particulars
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-17 31-Mar-18
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Balance Sheet
Total Assets 1,904.88 1,990.99 1,924.03 1,643.17 1,559.65 - -
Total Liablities 1,904.88 1,990.99 1,924.64 1,643.16 1,559.65 - -
Difference - - (0.61) 0.01 - - -

Comparative Statement of Current Assets & Current Liabilities

Total Current Assets as per statement 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
Total Current Assets as per balance sheet 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
Difference - - - - - - -

Total Current Liabilities as per statement 130.11 277.41 381.63 328.76 360.41 - -
Total Current Liabilities as per balance sheet 130.11 277.41 381.63 328.76 360.41 - -
Difference - - - - - - -

Statement of Changes in Working Capital

Total Current Assets as per statement 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
Total Current Assets as per balance sheet 1,853.49 1,941.13 1,916.43 1,636.52 1,553.68 - -
Difference - - - - - - -

Total Current Liabilities as per statement 232.66 368.34 386.64 428.76 460.41 - -
Total Current Liabilities as per balance sheet 232.66 368.34 386.64 428.76 460.41 - -
Difference - - - - - - -

Net working capital as per statement 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27 - -
Net working capital as per balance sheet 1,620.83 1,572.79 1,529.79 1,207.76 1,093.27 - -
Difference - - - - - - -
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 CHARTS
Name:

Net Sales Total Cost of Sales

.86
23
2,000.00

.05

1,8

.3 8
58

64
2

.4 9
1,6
7.3
1,800.00

1 ,6
38
0

.5 4

1 ,5
1,5

13
1,600.00

1 ,4
2
1.0

.50
1,400.00
.8 4
5

91

.3 0
1,1

83

1,0

17
1 ,0

1,200.00

1 ,0
1,000.00

800.00

600.00

400.00

200.00

-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

-
-

-
Net Sales Net Profit / Los s after Tax PAT

.86
23
2,000.00
.05

1,8
58
2

1,6
7.3

1,800.00
0
1,5

1,600.00
2
1.0

.50

1,400.00
5

91
1,1

1,0

1,200.00

1,000.00

800.00

600.00

400.00

200.00
7

7
0 .0

0 .0

0 .0

0 .0

0 .0

-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
-

-
-

Total Current As s ets Total Current Liabilities Working Capital Gap [WCG]
.1 3

.4 3
41
.4 9

16
8
1 ,9
53

1 ,9
3.3

2,000.00
1 ,8

3.7
2

.5 2
1,7

.80
6
1,6

.6 8
36

1,800.00
34

1 ,6

53
1,5

1 ,5
.76

1,600.00
07

.27
1,3

93

1,400.00
1,1

1,200.00

1,000.00

800.00
3

600.00
1
1 .6

0 .4
8 .7
1

38
7.4

36
32

400.00
27
1
0 .1
13

200.00

-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
-
-

-
-
-

Gross Profit Margin Net Profit Margin