Name:: Assessment of Working Capital Requirements Form Ii - Operating Statement M/S Amounts in Rs

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II - OPERATING STATEMENT

Name:
M/S
Amounts in Rs.
Last 2 Years Actuals
(As per audited accounts)
Year
No.of months
31.03.2014
12
1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
Total
85899.04
2. Less Excise Duty
760.64
3. Net Sales (1 - 2)
85138.40
4. % age rise (+) or fall (-) in net sales

as compared to previous year (annualised)
5. Cost of Sales
i.
Raw materials (including stores and

other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
Total Raw material
ii.
9574.68
Other Spares
a.
Imported
b.
Indigenous
Total
2586.57
iii.
Power and Fuel
iv.
Direct Labour (Factory wages & salaries)
3364.77
v.
Other manufacturing expenses
7347.59
vi.
Depreciation
1446.77
vii. Sub-total (i to vi)

viii. Add: Opening Stock-in-process
Sub-total (vii + viii)
24320.38
169.16
24489.54
ix.
Deduct: Closing Stock-in-process
x.
Cost of Production
xi.
Add: Opening Stock of finished goods

Sub-total (x + xi)
xii. Deduct: Closing Stock of finished goods

xiii.
Sub-total (Total Cost of Sales)
6. Selling, general and administrative expenses

7. Sub-total (5 + 6)
8. Operating Profit before Interest (3 - 7)
9. Interest
a.
Job Work Income
b.
Interest
c.
Dividend
d.
Miscellaneous Income
a.
Mis.Exp. Written of
b.
Job work expense
c.
Prior year adjustment
d.
Divident paid
Net of other non-operating income /

expenses [net of 11(i) & 11(ii)]
12. Profit before tax/loss [10 + 11(iii)]
13. Provision for taxes

14. Net Profit / Loss (12 -13)
15. a.
b.
35726.04
203.17
59895.20
7135.05
67030.25
18108.15
14970.15
498.76
61.04
981.78
1541.58
Deduct: Other non-operating expenses
Sub-total (Expenses)
iii.
209.11
Add: Other non-operating Income
Sub-total (Income)
ii.
35516.93
3138.00
10. Operating Profit after Interest (8 - 9)
11. i.
117.21
Equity dividend paid-amount

(Already paid + B.S. provision)
1446.77
1140.85
2587.62
-1046.04
13924.11
2946.60
10977.51
50.91
Dividend Rate (% age)
16. Retained Profit (14 - 15)
17. Retained Profit / Net Profit (% age)
10926.60
ENTS
Amounts in Rs. Lacs

Current Yr.
Next Year
Estimates
Projections
31.03.2015 31.03.2016
12
12
92761.66
757.08
92004.58
8.06%
10305.52
2501.80
4081.24
7935.87
2624.09
27448.52
117.21
27565.73
161.13
37735.40
203.17
37938.57
261.20
65081.97
7922.20
73004.17
19000.41
2850.72
16149.69
387.06
83.8
1007.15
1478.01
2624.09
1322.73
3946.82
-2468.81
13680.88
2978.71
10702.17
79.56
10622.61
FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES
Name:
M/S

(As per audited BS)
Year
No.of months
31.03.2014
12
Amounts in Rs.
Current Yr.
Estimates
0
0
31.03.2015
12
CURRENT LIABILITIES
1. Short-term borrowing from banks (including

bills purchased, discounted & excess
borrowing placed on repayment basis)
i.
From applicant bank
ii.
From other banks
0.00
0.00
0.00
iii.
(of which BP & BD)
0.00
0.00
0.00
Sub-total [i + ii] (A)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2. Short term borrowings from others

3. Sundry Creditors (Trade)
4. Advance payments from customers /
deposits from dealers
5. Provision for taxation
6. Dividend payable
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7. Other statutory liabilities (due within 1 year)

8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year)
9. Other current liabilities & provisions
(due within 1 year) - specify major items
a.
Creditors for Expenses
0.00
b.
Creditors for CAPEX
0.00
0.00
0.00
c.
Others
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
d.
Sub total
[2 to 9]
(B)
10. Total current liabilities [A + B]

TERM LIABILITIES
11. Debentures (not maturing within 1 year)
12. Preference Shares (redeemable after 1 year)
0.00
13. Term loans (excluding instalments

payable within 1 year)
0.00
14. Deferred Payment Credits (excluding

instalments due within 1 year)
0.00
0.00
15. Term deposits (repayable after 1 year)
0.00
0.00
16. Other term liabilities

17. Total Term Liabilities [11 to 16]
0.00
0.00
0.00
18. Total Outside Liabilities [10 + 17]
0.00
0.00
0.00
19. Ordinary Share Capital
0.00
0.00
20. General Reserve
0.00
0.00
NET WORTH
21. Revaluation Reserve
0.00
0.00
0.00
22. Other Reserves (excluding Provisions)
0.00
0.00
0.00
23. Surplus (+) or deficit (-) in Profit & Loss a/c
0.00
0.00
0.00
0.00
0.00
0.00
24. Net Worth
0.00
0.00
0.00
25. TOTAL LIABILITIES [18 + 24]
0.00
0.00
0.00
23. a.
Others
Subsidy
FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS
Name:
M/S

(As per audited BS)
Year
No.of months
CURRENT ASSETS
26. Cash and Bank Balances
31.03.2014
12
0
0
Amounts in Rs.
Current Yr.
Estimates
31.03.2015
12
27. Investments (other than long term)

i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks
28. i.
Receivables other than deferred &
exports (incldg. bills purchased and
discounted by banks)
ii.
Export receivables (incldg. bills
purchased/discounted by banks)
29. Instalments of deferred receivables
(due within 1 year)
30. Inventory:
i.
Raw materials (including stores and
other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
ii.
Stocks-in-process
iii. Finished goods
iv. Other consumable spares
a.
Imported
b.
Indigenous
31. Advances to suppliers of raw materials
and stores/spares
32. Advance payment of taxes
33. Other current assets (specify major items)
a.
GEB Deposit
b.
Balance With Excise Dept.
c.
d.
34. Total Current Assets (26 to 33)
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
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
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
FIXED ASSETS
35. Gross Block (land, building, machinery,

work-in-progress)
36. Depreciation to date
37. Net Block (35 - 36)
OTHER NON-CURRENT ASSETS
38. Investments/book debts/advances/deposits

which are not current assets
i.
a.
Investments in subsidiary
companies / affiliates
b.
Others
ii.
Advances to suppliers of capital goods
and contractors
iii. Deferred receivables (maturity
exceeding 1 year)
0.00
iv.
Others
a.
b.
c.
d.
39. Non-consumable stores and spares
40. Other non-current assets including
dues from directors
41. Total Other Non-current Assets (38 to 40)
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
42. Intangible Assets (patents, good will,

prelim.expenses, bad / doubtful debts not
provided for, etc.
43. Total Assets (34+37+41+42)
44. Tangible Net Worth (24 - 42)

45. Net Working Capital
(34 - 10)
46. Current Ratio (34 / 10)

47. Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44)
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44)
ADDITIONAL INFORMATION
A.
B.
Arrears of depreciation
Contingent Liabilities:
i.
Arrears of cumulative dividends
ii.
Gratuity liability not provided for
iii. Disputed excise / customs /
tax liabilities
iv. Other liabilities not provided for
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Lacs
Next Year
Projections
31.03.2016
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
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Lacs
Next Year
Projections
31.03.2016
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
0.00
0.00
0.00
N/A
N/A
N/A
N/A
N/A

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Name:: Assessment of Working Capital Requirements Form Ii - Operating Statement M/S Amounts in Rs

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ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT

2. Less Excise Duty

4. % age rise (+) or fall (-) in net sales

Raw materials (including stores and

Power and Fuel

Direct Labour (Factory wages & salaries)

Other manufacturing expenses

vii. Sub-total (i to vi)

Deduct: Closing Stock-in-process

Add: Opening Stock of finished goods

xii. Deduct: Closing Stock of finished goods

Sub-total (Total Cost of Sales)

6. Selling, general and administrative expenses

Job Work Income

Job work expense

Prior year adjustment

Net of other non-operating income /

12. Profit before tax/loss [10 + 11(iii)]

13. Provision for taxes

Deduct: Other non-operating expenses

Add: Other non-operating Income

10. Operating Profit after Interest (8 - 9)

Equity dividend paid-amount

Dividend Rate (% age)

16. Retained Profit (14 - 15)

17. Retained Profit / Net Profit (% age)

Amounts in Rs. Lacs

FORM III - ANALYSIS OF BALANCE SHEET

Last 2 Years Actuals

1. Short-term borrowing from banks (including

From applicant bank

From other banks

(of which BP & BD)

Sub-total [i + ii] (A)

2. Short term borrowings from others

7. Other statutory liabilities (due within 1 year)

Creditors for Expenses

Creditors for CAPEX

10. Total current liabilities [A + B]

11. Debentures (not maturing within 1 year)

12. Preference Shares (redeemable after 1 year)

13. Term loans (excluding instalments

14. Deferred Payment Credits (excluding

15. Term deposits (repayable after 1 year)

16. Other term liabilities

18. Total Outside Liabilities [10 + 17]

19. Ordinary Share Capital

20. General Reserve

21. Revaluation Reserve

22. Other Reserves (excluding Provisions)

23. Surplus (+) or deficit (-) in Profit & Loss a/c

24. Net Worth

25. TOTAL LIABILITIES [18 + 24]

FORM III - ANALYSIS OF BALANCE SHEET (Continued)

Last 2 Years Actuals

26. Cash and Bank Balances

27. Investments (other than long term)

35. Gross Block (land, building, machinery,

38. Investments/book debts/advances/deposits

42. Intangible Assets (patents, good will,

44. Tangible Net Worth (24 - 42)

46. Current Ratio (34 / 10)