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
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
CMA
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
2 All the cells in all the sheets can be accessed.
v2
CONTENTS
About this CMA format
4
Locked cells can be accessed. However, they or the information contained in the locked cells cannot be modified or deleted.
However, it can be modified in the unlocked file.
Particulars of Limites & Information about Associate Companies 1
Name of the applicant can be filled only in this sheet (in cell E7 on the left). Even if it is written in lowercase, it will be
automatically copied in other sheets in UPPERCASE only. Nowhere else in this file, it can be written.
Operating Statement
6 Data is required to be & can be filled up manually in Form-I to Form-III (assets & liabilities) in the unlocked cells only.
Analysis of Balance Sheet - Liabilities 3 Data can be filled only in unlocked cells.
Analysis of Balance Sheet - Assets
8 All calculations in all other Forms & sheets are automatic by different formulae & links to other sheets
Comparative Statement of Current Assets & Current Liabilities 5
Locked cells may contain either formula or reference to information in other cells or a hyperlink or any other information which is
not required to be modified.
Maximum Permissible Bank Finance for Working Capital
10 If you come across any errors or problems while using these Forms & statements, kindly inform me about the same.
Funds Flow Statement 7
Data is not required to be & cannot be filled up manually in other Forms or sheets. They provide information based on data in
Forms-I to Form-III (assets & liabilites).
Summary of Financial Statements for Ratio Analysis
Ratio Analysis 9 All efforts have been taken to make all the Forms & statements error-free. However, chance of error cannot be ruled out.
Statement of Changes in Working Capital
Cross Check for errors, if any 11 Feedback, appreciation, criticism, suggestions, advice etc are most welcome.
Charts
CMA
All the cells in all the sheets can be accessed.
v2
About this CMA format
Locked cells can be accessed. However, they or the information contained in the locked cells cannot be modified or deleted.
However, it can be modified in the unlocked file.
Name of the applicant can be filled only in this sheet (in cell E7 on the left). Even if it is written in lowercase, it will be
automatically copied in other sheets in UPPERCASE only. Nowhere else in this file, it can be written.
Data is required to be & can be filled up manually in Form-I to Form-III (assets & liabilities) in the unlocked cells only.
Data can be filled only in unlocked cells.
All calculations in all other Forms & sheets are automatic by different formulae & links to other sheets
Locked cells may contain either formula or reference to information in other cells or a hyperlink or any other information which is
not required to be modified.
If you come across any errors or problems while using these Forms & statements, kindly inform me about the same.
Data is not required to be & cannot be filled up manually in other Forms or sheets. They provide information based on data in
Forms-I to Form-III (assets & liabilites).
All efforts have been taken to make all the Forms & statements error-free. However, chance of error cannot be ruled out.
Feedback, appreciation, criticism, suggestions, advice etc are most welcome.
Assessment of Working Capital Requirements Rs. in Lakhs
Name:
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 -
- - - - -
Name:
1 - - - -
2 - - - -
3 - - - -

4
5

- - - -
#REF!
Limits now
requested
Term Loans/DPGS excluding Working Capital Loans
Total: -
Name of the Associate Company & Activity
Annual makeup of
A/c Overdues, if
any
Existing Limits
Extent to which Limits
were utilised during last 12
months
Balance
outstanding as
on
FORM - I
Particulars of Existing / Proposed Limits from the Banking System
(Limits from all Banks and Financial Institutions as on date of application)
Sr. No.
Date of Balance
Sheet
Name of Bank / Financial Institution
Fund based
Non-fund
based
Information about Associate Companies
Nature of Facility
Limits from all Banks and financial institutions
Sr. No.
Name of Bank /
Financial
Institution
Working Capital
Term Loan &
DPG
(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).
#REF!
Page 5of 22 Assessment of Working Capital Requirements Rs. in Lakhs
31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
A
i Raw Material Consumption - - - - - -
ii Sales - - - - - -
iii Rejects and Scraps - - - - - -
1
a
i Domestic Sales - - - - - -
ii Export Sales - - - - - -
T1 Sub-total [ a(i+ii) ] - - - - - -
iii Less: Excise Duty - - - - - -
T2 Net Sales [ T1-iii ] - - - - - -
iv {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
b
i - - - - - -
ii - - - - - -
iii - - - - - -
iv - - - - - -
v - - - - - -
T3 Total Other income [ b(i to iv) ] - - - - - -
T4 Total Gross Income [ T2+T3 ] - - - - - -
2
a Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - - -
ii Indegenous - - - - - -
T5 sub-total [ a(i+ii) ] - - - - - -
b Other Consumable Spares
i Imported - - - - - -
ii Indegeneous - - - - - -
T6 sub-total [ b(i+ii) ] - - - - - -
c
i - - - - - -
ii - - - - - -
iii - - - - - -
iv - - - - - -
v - - - - - -
vi - - - - - -
vii - - - - - -
viii - - - - - -
ix - - - - - -
x Depreciation - - - - - -
T7 Total Direct Expenses [ c(i to x) ] - - - - - -
T8 sub-total [ T5+T6+T7 ] - - - - - -
d Add : Opening stock of W.I.P. - - - - - -
T9 Sub-total [ T8+2(d) ] - - - - - -
e Less : Closing Stock W.I.P. - - - - - -
T10 Total Cost of Production [ T9-2(e) ] - - - - - -
f Add : Opening stock of Finished Goods - - - - - -
T11 sub-total [ T10+2(f) ] - - - - - -
g Less : Closing Stock of Finished Goods - - - - - -
T12 Total Cost of Sales [ T11-2(g) ] - - - - - -
FORM II : OPERATING STATEMENT
Name:
Sr. No. Particulars
Current
Year
Estimated
% rise or fall in sales turnover [compared to previous year]
Actuals as per audited
accounts
Gross Income
Other Income
Sales (net of returns)
Quantities:
Following years Projected
Cost of Production & Cost of Sales
Direct Expenses
#REF!
Page 6of 22 Assessment of Working Capital Requirements Rs. in Lakhs
31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
FORM II : OPERATING STATEMENT
Name:
Sr. No. Particulars
Current
Year
Estimated
Actuals as per audited
accounts
Following years Projected
#REF!
3
i - - - - - -
ii - - - - - -
iii - - - - - -
iv - - - - - -
v - - - - - -
vi - - - - - -
vii - - - - - -
viii - - - - - -
ix - - - - - -
x - - - - - -
T13 Total General, Administrative &
Selling Expenses [ 3(i to x) ] - - - - - -
4 Operating Profit before Interest [ T4-T12-T13 ] - - - - - -
5
i - - - - - -
ii - - - - - -
iii - - - - - -
iv - - - - - -
v - - - - - -
T14 Total Finance Charges [ 5(i to v) ] - - - - - -
6 Operating Profit after Interest [ 4-T14 ] - - - - - -
7
i - - - - - -
ii - - - - - -
iii - - - - - -
T15 Total Non-Operating Income [ 7(i to iii) ] - - - - - -
8
i - - - - - -
ii - - - - - -
iii - - - - - -
9 T16 Total Non-Operating Expenses [ 8(i to iii) ] - - - - - -
T17 Net Non-Operating Income (+) /
Expenses (-) [ T15-T16 ] - - - - - -
10 Net Profit before Tax / (Loss) PBT [ 6+/(-)T17 ] - - - - - -
11 Provision for Taxes - - - - - -
12 Net Profit / Loss after Tax PAT [ 10-11 ] - - - - - -
PAT to Net Sales % [ 12/T2 ] % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
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%}
14 Retained Profit [ 12-13 ] - - - - - -
15 Retained Profit / PAT % [ 14/12 ] % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
16 Additional Data:
Domestic Sales:
i 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] - - - - - -
Break-up of Total Gross Income
Equity Dividend & Dividend Tax
Non-Operating Income
Non-Operating Expenses
Finance Charges
General, Administrative & Selling Expenses
Page 7of 22 Assessment of Working Capital Requirements Rs. in Lakhs
31-Mar-18
Year 7
-
-
-
-
-
-
-
-
{0.00%}
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
FORM II : OPERATING STATEMENT
Following years Projected
#REF!
Page 8of 22 Assessment of Working Capital Requirements Rs. in Lakhs
31-Mar-18
Year 7
FORM II : OPERATING STATEMENT
Following years Projected
#REF!
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
{0.00%}
-
{0.00%}
{0.00%}
-
{0.00%}
-
-
-
-
-
-
-
Assessment of Working Capital Requirements Rs. in Lakhs
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
Current Liablities
1
a
i from Applicant Bank - - - - - - -
ii from Other Banks - - - - - - -
T1 sub-total [ a(i + ii) ] - - - - - - -
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 - - - - - - -
b
i Sundry Trade Creditors - Indigenous - - - - - - -
ii Sundry Trade Creditors - Import - - - - - - -
iii Advance payments from Customers /
Deposits from Dealers / Stockists - - - - - - -
iv Provision for Taxation - - - - - - -
v 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
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
a Debentures (maturing after 1 year) - - - - - - -
b Preference Shares (redeemable after 1 year) - - - - - - -
c Term loans (repayable after 1 year) - - - - - - -
d Deferred Payment Credits (repayable after 1 year) - - - - - - -
e Term deposits (repayable after 1 year) - - - - - - -
f Other term liabilities
i Unsecured Loans - - - - - - -
ii - - - - - - -
T8 Total Term Liabilities [ 3(a to f) ] - - - - - - -
T9 Total Outside Liabilities [ T7+T8 ] - - - - - - -
4 Net Worth
a Capital - - - - - - -
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) ] - - - - - - -
T11 Total Liabilities [ T9+T10 ] - - - - - - -
(due within one year-specify major items )
Actuals as per audited
accounts
Current
Year
Estimated
Following years Projected
of which BP & BD
from Others
Other Current Liabilities and Provisions
#REF!
To check whether total assets match with total liabilities click here
Term Liabilities
from Banks (including bills purchased, discounted
& excess borrowings placed on repayment basis)
FORM III : ANALYSIS OF BALANCE SHEET
Short term borrowings
Name:
Sr. No. Particulars
Page 10 of 22 Assessment of Working Capital Requirements Rs. in Lakhs
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
Current Assets
5 Cash and bank balances - - - - - - -
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 - - - - - - -
[Including bills purchased & discounted
by bankers]
ii Export receivables (Including bills - - - - - - -
purchased/discounted by bankers)
T13 sub-total [ 7(i+ii) ] - - - - - - -
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 - - - - - - -
d Goods in Transit - - - - - - -
e Other consumable spares
i Imported - - - - - - -
ii Indigeneous - - - - - - -
T14 sub-total [ 9(a to e) ] - - - - - - -
10 Advances to suppliers of of raw materials /
stores & spares - - - - - - -
11 Advance payment of taxes - - - - - - -
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 ] - - - - - - -
13 Fixed Assets
i Gross Block - - - - - - -
ii Depreciation to date - - - - - - -
T17 Net Block [ 13(i-ii) ] - - - - - - -
Following years Projected
Name:
FORM III : ANALYSIS OF BALANCE SHEET
Sr. No. Particulars
Actuals as per audited
accounts
Current
Year
Estimated
#REF!
Page 11 of 22 Assessment of Working Capital Requirements Rs. in Lakhs
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
Following years Projected
Name:
FORM III : ANALYSIS OF BALANCE SHEET
Sr. No. Particulars
Actuals as per audited
accounts
Current
Year
Estimated
#REF!
Other Non-Current Assets
14 Investments / book debts /advances /
deposits which are non-current
a Investments in subsidiary
companies / affiliates - - - - - - -
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) ] - - - - - - -
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 ] - - - - - - -
18 Intangible assets - - - - - - -
(Patents, Goodwill, Preliminary Expenses,
Bad / Doubtful Debts not provided for etc)
T20 Total Assets [ T16+T17+T19+18 ] - - - - - - -
T21 Tangible Net Worth [ T10-18 ] - - - - - - -
T22 Net Working Capital [ T16-T7 ] - - - - - - -
19 Current Ratio [ T14/T4 ] - - - - - - -
20 Total Outside Liabilities/
Tangible Net Worth [ T9/T21 ] - - - - - - -
21 Total Term Liabilities/
Tangible Net Worth [ T8/T21 ] - - - - - - -
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 - - - - - - -
To check whether total assets match with total liabilities click here
Assessment of Working Capital Requirements Rs. in Lakhs
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
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 - - - - - - -
[Months' Cost of Sales] {00.00} {00.00} {00.00} {00.00} {00.00} {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) - - - - - - -
[Months' domestic sales including deferred payment sales] {00.00} {00.00} {00.00} {00.00} {00.00} {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 - - - - - - -
ii Investments [ other than long term ] - - - - - - -
iii Instalments under deferred receivables [ due within 1 year ] - - - - - - -
iv Advance payment of taxes - - - - - - -
v Other current assets as per T15 of Form-III - - - - - - -
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 Advances from customers / deposits from dealers - - - - - - -
11 Statutory liabilities [Including Provision for Taxation] - - - - - - -
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 - - - - - - -
iii - - - - - - -
iv - - - - - - -
v - - - - - - -
vi - - - - - - -
sub-total [ 12(i to vi) ] - - - - - - -
T2 Total Current Liabilities - - - - - - -
To cross check with balance sheet current assets click here
Following years Projected
Name:
FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Sr. No. Particulars
Actuals as per audited
accounts
Current
Year
Estimated
#REF!
Assessment of Working Capital Requirements Rs. in Lakhs
Name:
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 ]
2 Current Liabilities [Other than bank borrowing] - - - - - - -
[ T2 in Form-IV ]
3 Working Capital Gap [WCG] - - - - - - -
[ 1 - 2 ]
4 Minimum Stipulated Net Working Capital - - - - - - -
[ 25% of WCG excluding export receivables]
[ (item 3 above - item no. 6 in Form - IV)*0.25 ]
5 Actual / Projected Net Working Capital [ NWC ] - - - - - - -
[ T22 in Form-III ]
6 Item no. 3 minus Item no. 4 - - - - - - -
7 Item no. 3 minus Item no. 5 - - - - - - -
8 Maximum permissible bank finance [MPBF] - - - - - - -
[ 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 - - - - - - -
[ T1 in Form-IV ]
2 Current Liabilities [other than bank borrowings] - - - - - - -
[ T2 in Form-IV ]
3 Working Capital Gap (WCG) (1-2) - - - - - - -
[ 1 - 2 ]
4 Minimum Stipulated Net Working Capital - - - - - - -
[25% of total Current Assets excluding export receivables]
[ (1 above - item 6 in Form-IV)*0.25 ]
5 Actual / Projected net working capital - - - - - - -
[ T22 in Form-III ]
6 Item no. 3 minus Item no. 4 - - - - - - -
7 Item no. 3 minus Item no. 5 - - - - - - -
8 Maximum permissible bank finance [MPBF] - - - - - - -
[ least of item 6 or 7 above ]
9 Excess borrowings representing shortfall in NWC - - - - - - -
[ item 4 - item 5 ]
Following years Projected
Sr. No. Particulars
FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL
Actuals as per audited
accounts
Current
Year
Estimated
#REF!
Assessment of Working Capital Requirements Rs. in Lakhs
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
A SOURCES OF FUNDS
1 Net profit for the year after tax - - - - - -
2 Depreciation - - - - - -
3 Increase in capital - - - - - -
4 Increase in long-term funds / term liabilities - - - - - -
5 Decrease in fixed assets - - - - - -
6 Decrease in other non-current assets - - - - - -
7 Others - - - - - -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T1 Total - - - - - -
B APPLICATION OF FUNDS
1 Net loss for the year - - - - - -
2 Decrease in capital - - - - - -
3 Decrease in long-term funds / term liabilities - - - - - -
4 Increase in fixed assets - - - - - -
5 Increase in other non-current assets - - - - - -
6 Dividend payments - - - - - -
7 Others - - - - - -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T2 Total - - - - - -
a Long term surplus (+) / deficit (-) [ T1-T2 ] - - - - - -
b Increase / (decrease) in current assets * - - - - - -
* as per details given below at "h"
c Increase / (decrease) in current liabilities other
than bank borrowings - - - - - -
d Increase / (decrease) in working capital gap - - - - - -
e Net surplus / (deficit) - - - - - -
f Increase / (decrease) bank borrowings - - - - - -
g Increase / (decrease) net sales - - - - - -
h Break-up of "b" above:
Increase / (decrease) in inventory of:
i Raw materials - - - - - -
ii Work [ Stock ] in Process - - - - - -
iii Finished Goods - - - - - -
iv Goods in Transit - - - - - -
v Other consumable spares - - - - - -
Increase / (decrease) in receivables
vi Domestic - - - - - -
vii Export - - - - - -
viii Increase / (decrease) in other current assets - - - - - -
Net total of [ h(i to viii) ] - - - - - -
Sr. No. Particulars
Actuals as per audited
accounts
Current
Year
Estimated
FORM-V: FUNDS FLOW STATEMENT
Following years Projected
#REF! Name:
Page 15 of 22 Assessment of Working Capital Requirements Rs. in Lakhs
Name:
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
OPERATING STATEMENT
INCOME
Domestic sales - - - - - - -
Export sales - - - - - - -
Gross Sales - - - - - - -
Excise duty - - - - - - -
Net Sales - - - - - - -
Other Income - - - - - - -
Gross Income - - - - - - -
EXPENSES
Raw material [Imported] - - - - - - -
Raw material [Indigenous] - - - - - - -
Consumables [Imported] - - - - - - -
Consumables [Indigenous] - - - - - - -
Total Material Cost - - - - - - -
Total Consumables Cost - - - - - - -
Total purchases - - - - - - -
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 - - - - - - -
Average inventory 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] - - - - - - -
Actuals as per audited
accounts
Current Year
Estimated
Following years Projected
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Sr. No. Particulars
#REF!
Page 16 of 22 Assessment of Working Capital Requirements Rs. in Lakhs
Name:
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
Actuals as per audited
accounts
Current Year
Estimated
Following years Projected
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Sr. No. Particulars
#REF!
BALANCE SHEET
Liabilities
Short-term borrowings from banks - - - - - - -
Sundry creditors - - - - - - -
Opening creditors for FIRST year - NA NA NA NA NA NA
Average creditors - - - - - - -
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 - - - - - - -
Total Receivables - - - - - - -
Opening debtors for FIRST year - NA NA NA 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 - - - - - - -
Page 17 of 22 Assessment of Working Capital Requirements
Name:
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
A Long-term Solvency Ratios
1 Debt Equity Ratio - - - - - - -
2 Net Worth to Total Assets Ratio - - - - - - -
3 Debt to Net Worth Ratio - - - - - - -
4 Capital Gearing Ratio - - - - - - -
5 Fixed Assets to Long Term Funds - - - - - - -
6 Propriety Ratio - - - - - - -
7 Interest Coverage - - - - - - -
8 Debt Service Coverage - - - - - - -
B Short-term Solvency Ratios
1 Current Ratio - - - - - - -
2 Quick Ratio or Liquid Ratio or Acid Test Ratio - - - - - - -
3 Absolute Liquid Ratio - - - - - - -
C Profitability Ratios
1 Return on Capital Employed or Return on
Investment 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
2 Gross Profit Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
3 Net Profit Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
4 Cash Profit Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
5 Return on Net Worth 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
6 Operating Profit (before interest) Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
7 Operating Profit (after interest) Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Actuals as per audited
accounts
Current
Year
Estimated
Following years Projected
RATIO ANALYSIS
Sr. No. Particulars
Ideal
Levels
#REF!
Page 18 of 22 Assessment of Working Capital Requirements
Name:
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
Actuals as per audited
accounts
Current
Year
Estimated
Following years Projected
RATIO ANALYSIS
Sr. No. Particulars
Ideal
Levels
#REF!
D Activity Ratios
1 Inventory Turnover Ratio - - - - - - -
[Based on closing inventory]
2 Inventory Turnover Ratio - - - - - - -
[Based on average inventory]
3 Inventory Turnover Ratio - - - - - - -
[Based on cost of sales / average inventory]
4 Inventory Turnover Period
i Based on net sales & closing inventory - - - - - - -
ii Based on net sales & average inventory - - - - - - -
iii Based on net cost of sales & average inventory - - - - - - -
5 Debtors Turnover Ratio - - - - - - -
[Based on closing debtors]
6 Debtors Turnover Ratio - - - - - - -
[Based on average debtors]
7 Debtors Turnover Period
i Based on net sales & closing debtors - - - - - - -
ii Based on net sales & average debtors - - - - - - -
8 Creditors Turnover Ratio - - - - - - -
[Based on closing creditors]
9 Creditors Turnover Ratio - - - - - - -
[Based on average creditors]
10 Creditors Turnover Period
i Based on purchases & closing creditors - - - - - - -
ii Based on purchases & average creditors - - - - - - -
11 Fixed Assets Turnover Ratio - - - - - - -
12 Assets Turnover Ratio - - - - - - -
13 Working Capital Turnover Ratio - - - - - - -
14 Sales to Capital Employed - - - - - - -
E Operating Ratios
1 Domestic Sales Proportion 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
2 Export Sales Proportion 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
3 Material Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 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 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
6 Other Direct Cash Overheads Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
7 Total Direct Cost Ratio [excl material & consumables] 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
8 Total Direct Cost Ratio [incl material & consumables] 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
9 Indirect Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
10 Interest Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
11 Operating Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Assessment of Working Capital Requirements Rs. in Lakhs
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
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 - - - - - - -
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
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Current Liabilities - - - - - - -
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
STATEMENT OF CHANGES IN WORKING CAPITAL
Sr. No. Particulars
Actuals as per audited
accounts
Current Year
Estimated
Following years Projected
Name: #REF!
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
Total Assets - - - - - - -
Total Liablities - - - - - - -
Difference - - - - - - -
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 - - - - - - -
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 - - - - - - -
Net working capital as per statement - - - - - - -
Net working capital as per balance sheet - - - - - - -
Difference - - - - - - -
Statement of Changes in Working Capital
Balance Sheet
Comparative Statement of Current Assets & Current Liabilities
CROSS-CHECK
#REF!
Actuals as per audited
accounts
Current
Year
Estimated
Following years Projected
Particulars
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Name: #REF!
CHARTS
-
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
0.90
1.00
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Net Sales Total Cost of Sales
-
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
0.90
1.00
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Total Current Assets Total Current Liabilities Working Capital Gap [WCG]
-
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
0.90
1.00
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Net Sales Net Profit / Loss after Tax PAT