0 Cma Format Blank

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.
Name:
CONTENTS
1
Form-I Particulars of Limites & Information about Associate Companies
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
Ratio Analysis
10
Statement of Changes in Working Capital
11
Cross Check for errors, if any
12
Charts
CMA
About this CMA format
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.
All the cells in all the sheets can be accessed.
Data can be filled only in unlocked cells.
Locked cells can be accessed. However, they or the information contained in the locked cells cannot be modified or deleted.
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.
Data is required to be & can be filled up manually in Form-I to Form-III (assets & liabilities) in the unlocked cells only.
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 calculations in all other Forms & sheets are automatic by different formulae & links to other sheets
All efforts have been taken to make all the Forms & statements error-free. However, chance of error cannot be ruled out.
10
If you come across any errors or problems while using these Forms & statements, kindly inform me about the same.
11
Feedback, appreciation, criticism, suggestions, advice etc are most welcome.
12
Kindly email your feedback, appreciation, criticism, suggestions, advice etc at
leenraj@live.com
CMA
About this CMA format
n be filled only in this sheet (in cell E7 on the left). Even if it is written in lowercase, it will be automatically
UPPERCASE only. Nowhere else in this file, it can be written.
ets can be accessed.
unlocked cells.
ssed. However, they or the information contained in the locked cells cannot be modified or deleted.
either formula or reference to information in other cells or a hyperlink or any other information which is
d.
an be filled up manually in Form-I to Form-III (assets & liabilities) in the unlocked cells only.
& cannot be filled up manually in other Forms or sheets. They provide information based on data in
s & liabilites).
r Forms & sheets are automatic by different formulae & links to other sheets
n to make all the Forms & statements error-free. However, chance of error cannot be ruled out.
rrors or problems while using these Forms & statements, kindly inform me about the same.
criticism, suggestions, advice etc are most welcome.
leenraj@live.com
Rs. in Lakhs
Assessment of Working
Requirements
FORMCapital
-I
Particulars of Existing / Proposed Limits from the Banking System
(Limits from all Banks and Financial Institutions as on date of application)
Name:
Sr. No.
Name of Bank / Financial Institution
A.
Working Capital Limits:
Fund based
Nature of Facility
Non-fund based
B.
Balance
Extent to which Limits
outstanding as
Existing Limits were utilised during last 12
on
months
31-Mar-08
Maximum
Minimum
Limits now
requested
2008-09
Cash Credit
Letter of Credit
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:
Sr. No.
Name of the Associate Company & Activity
Annual makeup of
A/c
Date of Balance
Sheet
Limits from all Banks and financial institutions

Working Capital
Name of Bank /
Term Loan &
Financial
Non-fund
DPG
Fund based
Institution
based
Overdues, if
any
Page 5of 22
Rs. in Lakhs
Assessment of
Working
Capital Requirements
FORM
II : OPERATING
STATEMENT
Name:
Sr. No.
Actuals as per audited

accounts
Particulars
Current
Year
Estimated
Following years Projected
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Quantities:
i
Raw Material Consumption
ii
Sales
iii
Rejects and Scraps
Gross Income
1
a Sales (net of returns)
i
Domestic Sales
ii
Export Sales
Less: Excise Duty
Net Sales
[ T1-iii ]
% rise or fall in sales turnover [compared to previous year]
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Sub-total
T1
iii
T2
[ a(i+ii) ]
iv
b Other Income
i
ii
iii
iv
T3
Total Other income
[ b(i to iv) ]
T4
Total Gross Income
[ T2+T3 ]
Cost of Production & Cost of Sales
2
a
Raw Materials [Including Stores and other

items used in the process of manufacture)
i
Imported
ii
Indegenous
sub-total
T5
b
[ a(i+ii) ]
Other Consumable Spares

i
Imported
ii
Indegeneous
sub-total
T6
c Direct Expenses
[ b(i+ii) ]
ii
iii
iv
vi
vii
viii
ix
[ c(i to x) ]
[ T5+T6+T7 ]
x
T7
Depreciation
Total Direct Expenses

sub-total
T8
d
Add : Opening stock of W.I.P.

Sub-total
T9
e
[ T8+2(d) ]
Less : Closing Stock W.I.P.

T10
Total Cost of Production
[ T9-2(e) ]
Add : Opening stock of Finished Goods

sub-total
T11
g
[ T10+2(f) ]
Less : Closing Stock of Finished Goods

T12
Total Cost of Sales
[ T11-2(g) ]
Page 6of 22
Rs. in Lakhs
Assessment of
Working
FORM
II : OPERATING
STATEMENT
Name:
Sr. No.
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
Year 2
Year 3
Year 4
Year 5
Year 6
iii
iv
vi
vii
viii
ix
Total General, Administrative &

Selling Expenses
[ 3(i to x) ]
Operating Profit before Interest
[ T4-T12-T13 ]
Finance Charges
i
ii
iii
iv
[ 5(i to v) ]
[ 4-T14 ]
Total Finance Charges

Operating Profit after Interest
Non-Operating Income
i
ii
iii
T15
Total Non-Operating Income
[ 7(i to iii) ]
Non-Operating Expenses
i
ii
iii
[ 8(i to iii) ]
[ T15-T16 ]
[ 6+/(-)T17 ]
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
T16
T17
10
11
12
Total Non-Operating Expenses

Net Non-Operating Income (+) /
Expenses (-)
Net Profit before Tax / (Loss) PBT
Provision for Taxes
Net Profit / Loss after Tax PAT

PAT to Net Sales %
13
31-Mar-09
Year 1
31-Mar-08
T14
ii
Particulars
Current
Year
Estimated
General, Administrative & Selling Expenses
T13

accounts
[ 10-11 ]
[ 12/T2 ] %
Equity Dividend & Dividend Tax

Dividend Rate %
Dividend Distribution Tax %
14
15
Retained Profit
16
Additional Data:
Break-up of Total Gross Income
[ 12-13 ]
Retained Profit / PAT %
[ 14/12 ] %
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Domestic Sales:
i
1st Quarter
ii
2nd Quarter
iii
3rd Quarter
iv
4th Quarter
T19 Export Sales
T20 Total [T18+T19] to agree with T4]
T18
sub-total
[i to iv]
7of 22
FORMPage
II : OPERATING
STATEMENT
Assessment of Working Capital Requirements

31-Mar-14
Year 7
-
0.00%
-
Rs. in Lakhs
8of 22
FORMPage
II : OPERATING
STATEMENT
Assessment of Working Capital Requirements

31-Mar-14
Year 7
0.00%
0.00%
0.00%
0.00%
Rs. in Lakhs
Rs. in Lakhs
Assessment
WorkingOF
Capital
Requirements
FORM III :of
ANALYSIS
BALANCE
SHEET
Name:
Sr. No.

accounts
Particulars
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
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
ii
from Other Banks
T1
of which BP & BD
sub-total
[ a(i + ii) ]
iii
from Applicant Bank
iv
from Other Banks
[ b(iii + iv) ]
[ T1+T2 ]
T2
sub-total
T3 Total short term borrowings from banks

b from Others
i
Sundry Trade Creditors - Indigenous
ii
Sundry Trade Creditors - Import
iii
Advance payments from Customers /

Deposits from Dealers / Stockists
iv
Provision for Taxation
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 Other Current Liabilities and Provisions

(due within one year-specify major items )
i
ii
iii
iv
[ 2(i to v) ]
T5
sub-total
T6
Current Liabilities excl. bank borrowings
[ T4+T5 ]
T7
Total Current Liabilities
[ T3+T6 ]
3 Term Liabilities
a
Debentures (maturing after 1 year)
Preference Shares (redeemable after 1 year)
Term loans (repayable after 1 year)
Deferred Payment Credits (repayable after 1 year)
Term deposits (repayable after 1 year)
Other term liabilities

-
[ 3(a to f) ]
[ T7+T8 ]
Unsecured Loans
ii
Total Term Liabilities

T9 Total Outside Liabilities
T8
Net Worth
Capital
General reserve
Revaluation Reserve
Other reserves (excluding provisions)
Surplus (+) or deficit (-) in P & L A/c
Others
i
Share Premium Account
ii
Capital Redemption Reserve
iii
iv
[ 4(a to f) ]
[ T9+T10 ]
Net Worth
T11 Total Liabilities
T10
To check whether total assets match with total liabilities click here
Page 10 of 22
Rs. in Lakhs
Assessment
WorkingOF
Capital
Requirements
FORM III : of
ANALYSIS
BALANCE
SHEET
Name:
Sr. No.

accounts
Particulars
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Cash and bank balances
Investments
[ 12(i to v) ]
[ 5 to 12 ]
Current Assets
5
6
[other than long term Investments]

Government & other trustee securities
Fixed deposits with Banks & Others
8
9
a
b
c
d
e
10
11
12
i
ii
sub-total
T12
i Receivables other than deferred & exports
[Including bills purchased & discounted
by bankers]
ii Export receivables (Including bills
purchased/discounted by bankers)
sub-total
T13
Instalments under deferred receivables
(due within one year)
Inventory
i Imported
ii Indigeneous
Work [ Stock ] in Process
Finished Goods
Goods in Transit
Other consumable spares
i Imported
ii Indigeneous
sub-total
T14
Advances to suppliers of of raw materials /
stores & spares
Advance payment of taxes
[ 6(i+ii) ]
[ 7(i+ii) ]
[ 9(a to e) ]
Other current assets [specify major items]

i
ii
iii
iv
v
T15
T16
13
sub-total
Total Current Assets

Fixed Assets
Gross Block
ii
Depreciation to date
T17
Net Block
[ 13(i-ii) ]
Page 11 of 22
Rs. in Lakhs
Assessment
WorkingOF
Capital
Requirements
FORM III : of
ANALYSIS
BALANCE
SHEET
Name:
Sr. No.

accounts
Particulars
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Obsolete Stocks
Non-consumable consumables & spares
Other non-current assets

(Including dues from directors)
Intangible assets
(Patents, Goodwill, Preliminary Expenses,
Bad / Doubtful Debts not provided for etc)
Total Assets [ T16+T17+T19+18 ]
Other Non-Current Assets

14
a
b
c
d
e
f
i
ii
iii
T18
15
16
17
T19
18
T20
Investments / book debts /advances /

deposits which are non-current
Investments in subsidiary
companies / affiliates
Other investments
Advances to suppliers of
capital goods and contractors
Deferred receivables
[maturity exceeding one year]
Security deposits / Tender Deposits
Others
Receivables exceeding one year
sub-total
Total Other Non-Current Assets
[ 14(a to f) ]
[ 14 to 17 ]
To check whether total assets match with total liabilities click here
T21
T22
19
20
Tangible Net Worth

Net Working Capital
[ T10-18 ]
[ T16-T7 ]
Current Ratio
[ T14/T4 ]
[ T9/T21 ]
[ T8/T21 ]
Total Outside Liabilities/

Tangible Net Worth
Total Term Liabilities/
Tangible Net Worth
21
22
Additional Information
a
b
i
ii
iii
iv
Arrears of depreciation
Contingent Liabilities :
Arrears of cumulative dividends
Gratuity liability not provided for
Disputed excise/customs tax liabilities
Bills accepted / guarnatees extended to
accommodate associate / sister concerns /
other third parties
Rs. in Lakhs
Assessment
of Working
CapitalASSETS
Requirements
FORM - IV : COMPARATIVE
STATEMENT
OF CURRENT
AND CURRENT LIABILITIES
Name:
Sr. No.

accounts
Particulars
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
[Months' Consumption]
[Months' consumption]
[Months' Cost of Production]
[Months' Cost of Sales]
[Months' Consumption]
[Months' consumption]
Receivables other than export & deferred

receivables (including bills purchased &
discounted by bankers)
[Months' domestic sales including deferred payment sales]
Export receivables [including bills purchased &

discounted]
[Months' export sales]
Sundry Trade Creditors [for raw materials, stores,

spares & consumables]
[Months' purchases]
Advances from customers / deposits from dealers

Statutory liabilities [Including Provision for Taxation]
Other current liabilities [specify major items]
[Short Term borrowings, unsecured loans,
dividend payable, instalments of TL,
DPG, public deposits, debentures etc.]
Loans / DPGs etc. (due within 1 year)
CURRENT ASSETS
1
i

Imported
ii Indigeneous
Stocks in Process
Finished Goods
4
i

Imported
ii Indigeneous
Advances to suppliers of of raw materials /

stores & spares
Other current assets incl.cash & bank balances
& deferred receivables due within 1 year [major items only]
Cash & bank balances
Investments [ other than long term ]
Instalments under deferred receivables [ due within 1 year ]
Other current assets as per T15 of Form-III
i
ii
iii
iv
v
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
10
11
12
i
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
Rs. in Lakhs
Assessment
of Working Capital
Requirements
FORM-V: COMPUTATION OF
MAXIMUM PERMISSIBLE
BANK FINANCE
(MPBF) FOR WORKING CAPITAL
Name:
Sr. No.
Particulars

accounts
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
FIRST Method of Lending

1

[ T1 in Form-IV ]
Current Liabilities [Other than bank borrowing]

[ T2 in Form-IV ]
Working Capital Gap [WCG]

[1-2]
Minimum Stipulated Net Working Capital

[ 25% of WCG excluding export receivables]
[ (item 3 above - item no. 6 in Form - IV)*0.25 ]
Actual / Projected Net Working Capital [ NWC ]

[ T22 in Form-III ]
Item no. 3 minus Item no. 4
Maximum permissible bank finance [MPBF]

[ least of item 6 or 7 above ]
Excess borrowings representing shortfall in NWC

[ item 4 - item 5 ]

[ T1 in Form-IV ]
Current Liabilities [other than bank borrowings]

[ T2 in Form-IV ]
Working Capital Gap (WCG) (1-2)

[1-2]
Minimum Stipulated Net Working Capital
[25% of total Current Assets excluding export receivables]
[ (1 above - item 6 in Form-IV)*0.25 ]
Actual / Projected net working capital

[ T22 in Form-III ]
Maximum permissible bank finance [MPBF]

[ least of item 6 or 7 above ]
Excess borrowings representing shortfall in NWC

[ item 4 - item 5 ]
SECOND Method of Lending
Rs. in Lakhs
Assessment
FORM-V:
of FUNDS
Working
FLOW
Capital
STATEMENT
Requirements
Name:
Sr. No.
Particulars

accounts
31-Mar-08
Year 1
A
1
2
3
4
5
6
7
8
9
10
T1
Total
B
1
2
3
4
5
6
7
8
9
10
T2
SOURCES OF FUNDS
Net profit for the year after tax
Depreciation
Increase in capital
Increase in long-term funds / term liabilities
Decrease in fixed assets
Decrease in other non-current assets
Others
APPLICATION OF FUNDS
Net loss for the year
Decrease in capital
Decrease in long-term funds / term liabilities
Increase in fixed assets
Increase in other non-current assets
Dividend payments
Others
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) ]
31-Mar-09
Year 2
Current
Year
Estimated
31-Mar-10
Year 3

31-Mar-11
Year 4
31-Mar-12
Year 5
31-Mar-13
Year 6
31-Mar-14
Year 7
Page 15 of 22
Rs. in Lakhs
Assessment
of Working
Capital FOR
Requirements
SUMMARY
OF FINANCIAL
STATEMENTS
RATIO ANALYSIS
Name:
Sr. No.

accounts
Particulars
Current Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Domestic sales
Export sales
Gross Sales
Excise duty
Net Sales
Other Income
Gross Income
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
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
Equity divident payout
Retained Profit
Net profit before depreciation, interest & tax [PBDIT]
Net profit before interest & tax [PBIT]
OPERATING STATEMENT
INCOME
EXPENSES
Average inventory of finished goods
Page 16 of 22
Rs. in Lakhs
Assessment
of Working
Capital FOR
Requirements
SUMMARY
OF FINANCIAL
STATEMENTS
RATIO ANALYSIS
Name:
Sr. No.

accounts
Particulars
Current Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
BALANCE SHEET
Liabilities
Short-term borrowings from banks
Sundry creditors
Opening creditors for FIRST year

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
Average receivables
NA
NA
NA
NA
NA
NA
Inventory
Other current assets
Total current assets
NA
NA
NA
NA
NA
NA
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 RATIO
Working
ANALYSIS
Name:
Sr. No.
Particulars
Ideal
Levels

accounts
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
A
1
Long-term Solvency Ratios

Debt Equity Ratio
Net Worth to Total Assets Ratio
Debt to Net Worth Ratio
Capital Gearing Ratio
Fixed Assets to Long Term Funds
Propriety Ratio
Interest Coverage
Debt Service Coverage
B
1
Short-term Solvency Ratios

Current Ratio
Quick Ratio or Liquid Ratio or Acid Test Ratio
Absolute Liquid Ratio
C
1
Profitability Ratios
Return on Capital Employed or Return on
Investment
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Gross Profit Margin
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Net Profit Margin
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Cash Profit Ratio
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Return on Net Worth
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Operating Profit (before interest) Margin
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Operating Profit (after interest) Margin
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
<=2
>=1.33
Page 18 of 22
Assessment of RATIO
Working
ANALYSIS
Name:
Sr. No.
Particulars
Ideal
Levels

accounts
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
D
1
Activity Ratios
Inventory Turnover Ratio
[Based on closing inventory]

[Based on average inventory]

[Based on cost of sales / average inventory]
4
i
ii
iii
Inventory Turnover Period

Based on net sales & closing inventory
Based on net sales & average inventory
Based on net cost of sales & average inventory
Debtors Turnover Ratio

[Based on closing debtors]
Debtors Turnover Ratio

[Based on average debtors]
7
i
ii
Debtors Turnover Period

Based on net sales & closing debtors
Based on net sales & average debtors
Creditors Turnover Ratio

[Based on closing creditors]
Creditors Turnover Ratio

[Based on average creditors]
10
i
ii
Creditors Turnover Period

Based on purchases & closing creditors
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
1
Operating Ratios
Domestic Sales Proportion
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Export Sales Proportion
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Material Cost Ratio
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Consumables Cost Ratio
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Direct Labour Cost Ratio
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Other Direct Cash Overheads Cost Ratio
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total Direct Cost Ratio [excl material & consumables]
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total Direct Cost Ratio [incl material & consumables]
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
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%
Rs. in Lakhs
Assessment
of Working
Requirements
STATEMENT OF
CHANGESCapital
IN WORKING
CAPITAL
Name:
Sr. No.
Particulars
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
Imported
Indigeneous
Advances to suppliers
CENVAT credit
Other 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
Loans / DPGs etc.
Other Current Liabilities and Provisions

Change in the current liabilities
Net Working Capital as calculated above
Increase / (Decrease) in Net Working Capital

accounts
Current Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
To check whether above figures agree with balance sheet figures click here
CROSS-CHECK

accounts
Particulars
Current
Year
Estimated
31-Mar-08
31-Mar-09
31-Mar-10
31-Mar-11
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Balance Sheet
Total Assets
Total Liablities
Difference
Comparative Statement of Current Assets & Current Liabilities

Total Current Assets as per statement
Total Current Assets as per balance sheet
Total Current Liabilities as per statement
Total Current Liabilities as per balance sheet
Difference
Difference
Statement of Changes in Working Capital

Total Current Assets as per statement
Total Current Assets as per balance sheet
Total Current Liabilities as per statement
Total Current Liabilities as per balance sheet
Net working capital as per statement
Net working capital as per balance sheet
Difference
Difference
Difference
Click here to go back to BALANCE SHEET "TOTAL ASSETS"

Click here to go back to BALANCE SHEET "TOTAL LIABILITIES"
Click here to go back to STATEMENT "CURRENT ASSETS"

Click here to go back to BALANCE SHEET "CURRENT ASSETS"
Click here to go back to STATEMENT "CURRENT LIABILITIES"
Click here to go back to BALANCE SHEET "CURRENT LIABILITIES"
Click here to go back to STATEMENT "CURRENT ASSETS"

Click here to go back to BALANCE SHEET "CURRENT ASSETS"
Click here to go back to STATEMENT "CURRENT LIABILITIES"
Click here to go back to BALANCE SHEET "CURRENT LIABILITIES"
Click here to go back to STATEMENT "NET WORKING CAPITAL"
Click here to go back to BALANCE SHEET "NET WORKING CAPITAL"
CHARTS
Net Sales
Total Cost of Sales
Name:
1.00
0.90
0.80
0.70
0.60
0.50
0.40
0.30
0.20
0.10
Year 2
Year 3
Net Sales
Year 4
Year 5
Year 6
Year 7
Year 1
1.00
0.90
0.80
0.70
0.60
0.50
0.40
0.30
0.20
0.10
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Working Capital Gap [WCG]
1.00
0.90
0.80
0.70
0.60
0.50
0.40
0.30
0.20
0.10
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7

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Form-I Particulars of Limites & Information about Associate Companies

Form-II Operating Statement

3 Form-III Analysis of Balance Sheet - Liabilities

Form-V Maximum Permissible Bank Finance for Working Capital

7 Form-VI Funds Flow Statement

Summary of Financial Statements for Ratio Analysis

Statement of Changes in Working Capital

Cross Check for errors, if any

All the cells in all the sheets can be accessed.

Data can be filled only in unlocked cells.

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ets can be accessed.

criticism, suggestions, advice etc are most welcome.

Name of Bank / Financial Institution

Working Capital Limits:

Term Loans/DPGS excluding Working Capital Loans

Information about Associate Companies

Name of the Associate Company & Activity

Limits from all Banks and financial institutions

Actuals as per audited

Following years Projected

Raw Material Consumption

Rejects and Scraps

Less: Excise Duty

Total Other income

Total Gross Income

Cost of Production & Cost of Sales

Raw Materials [Including Stores and other

Other Consumable Spares

Total Direct Expenses

Add : Opening stock of W.I.P.

Less : Closing Stock W.I.P.

Total Cost of Production

Add : Opening stock of Finished Goods

Less : Closing Stock of Finished Goods

Total Cost of Sales

Total General, Administrative &

Operating Profit before Interest

Total Finance Charges

Total Non-Operating Income

Total Non-Operating Expenses

Net Profit / Loss after Tax PAT

Following years Projected

General, Administrative & Selling Expenses

Actuals as per audited

Equity Dividend & Dividend Tax

T19 Export Sales

T20 Total [T18+T19] to agree with T4]

Assessment of Working Capital Requirements

Following years Projected

Assessment of Working Capital Requirements

Following years Projected

Actuals as per audited

Following years Projected

from Applicant Bank

from Other Banks

from Applicant Bank

from Other Banks

T3 Total short term borrowings from banks

Sundry Trade Creditors - Indigenous

Sundry Trade Creditors - Import

Advance payments from Customers /