7 CMA Format

CMA
Write the name of the applicant. Even if you write the name in lowercase, it will be automatically copie
UPPERCASE only.
START HERE
Name:
Name:
CONTENTS
1
Form-I
Form-II
Form-III
Form-III
Form-IV
Form-V
Form-VI
8
9
10
11
12
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
CONTENTS
Particulars of Limites & Information about Associate Companies
Operating Statement
Analysis of Balance Sheet - Liabilities
Analysis of Balance Sheet - Assets
Comparative Statement of Current Assets & Current Liabilities
Maximum Permissible Bank Finance for Working Capital
Funds Flow Statement
Summary of Financial Statements for Ratio Analysis
Ratio Analysis
Statement of Changes in Working Capital
Cross Check for errors, if any
Charts
CMA
ied to all other sheets in
v2
About this CMA format
Name of the applicant can be filled only in this sheet (in cell E7 on the left). Even if it is written in low
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 canno
unlocked file.
Locked cells may contain either formula or reference to information in other cells or a hyperlink or a
Data is required to be & can be filled up manually in Form-I to Form-III (assets & liabilities) in the un
Data is not required to be & cannot be filled up manually in other Forms or sheets. They provide inf
liabilites).
All calculations in all other Forms & sheets are automatic by different formulae & links to other shee
All efforts have been taken to make all the Forms & statements error-free. However, chance of erro
10
If you come across any errors or problems while using these Forms & statements, kindly inform me
11
Feedback, appreciation, criticism, suggestions, advice etc are most welcome.
CMA
v2
About this CMA format
ell E7 on the left). Even if it is written in lowercase, it will be automatically copied in other sheets in
ten.
mation contained in the locked cells cannot be modified or deleted. However, it can be modified in the
formation in other cells or a hyperlink or any other information which is not required to be modified.
m-I to Form-III (assets & liabilities) in the unlocked cells only.
n other Forms or sheets. They provide information based on data in Forms-I to Form-III (assets &
by different formulae & links to other sheets
ments error-free. However, chance of error cannot be ruled out.
ese Forms & statements, kindly inform me about the same.
c are most welcome.
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:
Err:517
Sr. No.
Name of Bank / Financial Institution
Nature of Facility
Extent to which Limits were

utilised during last 12 months
Existing Limits
Maximum
A.
Working Capital Limits:
Fund based
Non-fund based
B.
Balance
outstanding as on
Limits now
requested
31-Mar-08
2008-09
Minimum
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:
Err:517
Annual makeup of A/c
Sr. No.
Name of the Associate Company & Activity

Date of Balance Sheet
Limits from all Banks and financial institutions

Working Capital
Overdues, if any
Term Loan & DPG
Fund based
Non-fund based
Name of Bank /
Financial Institution
###
###
###
Page 6of 39
Rs. in Lakhs
FORM II : OPERATING STATEMENT
Name:
Actuals as per audited accounts
Sr. No.
Particulars
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Raw Material Consumption
ii
Sales
iii
Rejects and Scraps
Gross Income
Sales (net of returns)
i
Domestic Sales
ii
Export Sales
T1
31-Mar-12
Quantities:
1
a
Current Year
Estimated
Sub-total
iii
Less: Excise Duty
T2
Net Sales
iv
% rise or fall in sales turnover [compared to previous year]
[ a(i+ii) ]
[ T1-iii ]
{0.00%}
{0.00%}
{0.00%}
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
Raw Materials [Including Stores and other

items used in the process of manufacture)
i
Imported
ii
Indegenous
T5
b
sub-total
Imported
ii
Indegeneous
T6
c
[ a(i+ii) ]
Other Consumable Spares
sub-total
[ b(i+ii) ]
Direct Expenses
i
ii
iii
iv
vi
vii
viii
ix
[ c(i to x) ]
[ T5+T6+T7 ]
x
T7
Depreciation
Total Direct Expenses
T8
d
sub-total
Add : Opening stock of W.I.P.
T9
e
Sub-total
[ T8+2(d) ]
Less : Closing Stock W.I.P.

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

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

T12
Total Cost of Sales
[ T11-2(g) ]
Page 7of 39
Rs. in Lakhs
Name:
Sr. No.
Particulars
iii
iv
vi
vii
viii
ix
Total General, Administrative &

Selling Expenses
[ 3(i to x) ]
Operating Profit before Interest
[ T4-T12-T13 ]
Finance Charges
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 ]
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
[ 10-11 ]
PAT to Net Sales %
13
Year 3
T14
31-Mar-14
Year 2
31-Mar-13
Year 1
ii
31-Mar-12
General, Administrative & Selling Expenses
T13
Current Year
Estimated
[ 12/T2 ] %
Equity Dividend & Dividend Tax
Dividend Rate %
Dividend Distribution Tax %
14
15
Retained Profit
16
Additional Data:
[ 12-13 ]
Retained Profit / PAT %
Break-up of Total Gross Income

Domestic Sales:
{0.00%}
[ 14/12 ] %
{0.00%}
-
{0.00%}
-
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
{0.00%}
Page 8of 39
Rs. in Lakhs
Name:
Sr. No.
Particulars
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
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]
Page 9of 39
Rs. in Lakhs
: OPERATING STATEMENT
Following years Projected

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
{0.00%}
{0.00%}
{0.00%}
{0.00%}
Page 10of 39
Rs. in Lakhs

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
{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%}
Page 11of 39
Rs. in Lakhs

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
Rs. in Lakhs

FORM III : ANALYSIS OF BALANCE SHEET
Name:
Sr. No.
Particulars
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
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
sub-total
[ a(i + ii) ]
of which BP & BD
iii
from Applicant Bank
{00.00}
{00.00}
{00.00}
iv
from Other Banks
{00.00}
{00.00}
{00.00}
T2
T3
sub-total
Total short term borrowings from banks
[ b(iii + iv) ]
T1
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
v
T5
sub-total
[ 2(i to v) ]
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)
[ 3(a to f) ]
[ T7+T8 ]
Other term liabilities

i
Unsecured Loans
ii
T8
T9
Total Term Liabilities

Total Outside Liabilities
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
Rs. in Lakhs

Name:
Sr. No.
Particulars
31-Mar-12
31-Mar-13
Year 1
Year 2
Current Year
Estimated
31-Mar-14
Year 3
iii
iv
[ 4(a to f) ]
[ T9+T10 ]
T10
T11
Net Worth
Total Liabilities
To check whether total assets match with total liabilities click
Rs. in Lakhs
ALYSIS OF BALANCE SHEET

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
Rs. in Lakhs
ALYSIS OF BALANCE SHEET

31-Mar-15
31-Mar-16
31-Mar-17
Year 4
Year 5
Year 6
31-Mar-18
Year 7
assets match with total liabilities click here
Page 16 of 39
Rs. in Lakhs
Name:
Sr. No.
Particulars
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
Current Assets
5
6
Cash and bank balances
Investments
[ 12(i to v) ]
[ 5 to 12 ]
[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
T12
i
Receivables other than deferred & exports
[Including bills purchased & discounted
by bankers]
ii
Export receivables (Including bills
purchased/discounted by bankers)
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
T14
Advances to suppliers of of raw materials /
stores & spares
Advance payment of taxes
sub-total
sub-total
sub-total
[ 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 17 of 39
Rs. in Lakhs
Name:
Sr. No.
Particulars
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
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
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 ]
sub-total
Total Other Non-Current Assets
[ 14(a to f) ]
[ 14 to 17 ]
To check whether total assets match with total liabilities click

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
Page 18 of 39
Rs. in Lakhs
ANALYSIS OF BALANCE SHEET

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
Page 19 of 39
Rs. in Lakhs
ANALYSIS OF BALANCE SHEET

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
al assets match with total liabilities click here
Rs. in Lakhs
FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Name:
Sr. No.
Particulars
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
CURRENT ASSETS
1
i
ii

Imported
[Months' Consumption]
{00.00}
{00.00}
{00.00}
[Months' consumption]
{00.00}
{00.00}
{00.00}
[Months' Cost of Production]
{00.00}
{00.00}
{00.00}
[Months' Cost of Sales]
{00.00}
{00.00}
{00.00}
[Months' Consumption]
{00.00}
{00.00}
{00.00}
[Months' consumption]
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
Indigeneous
Stocks in Process
Finished Goods
4
i
ii

Imported
Indigeneous
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]
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
Sundry Trade Creditors [for raw materials, stores,

spares & consumables]
[Months' purchases]
10
11
12
i
ii
iii
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)
Rs. in Lakhs

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
ENT OF CURRENT ASSETS AND CURRENT LIABILITIES

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
{00.00}
Rs. in Lakhs

-
Rs. in Lakhs

FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL
Name:
#VALUE!
Sr. No.
Particulars
Current Year
Estimated
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

[ 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

FORM-V: FUNDS FLOW STATEMENT
Name:
Sr. No.
Particulars
31-Mar-12
Year 1
A
1
2
3
4
5
6
7
8
9
10
T1
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
Total
B
1
2
3
4
5
6
7
8
9
10
T2
a
b
c
d
e
f
g
h
i
ii
iii
iv
v
vi
vii
viii
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
Long term surplus (+) / deficit (-) [ T1-T2 ]
Increase / (decrease) in current assets *
* as per details given below at "h"
Increase / (decrease) in current liabilities other
than bank borrowings
Increase / (decrease) in working capital gap
Net surplus / (deficit)
Increase / (decrease) bank borrowings
Increase / (decrease) net sales
Break-up of "b" above:
Increase / (decrease) in inventory of:
Raw materials
Finished Goods
Goods in Transit
Increase / (decrease) in receivables
Domestic
Export
Increase / (decrease) in other current assets
Net total of [ h(i to viii) ]
31-Mar-13
Year 2
Current Year
Estimated
31-Mar-14
Year 3

31-Mar-15
Year 4
31-Mar-16
Year 5
31-Mar-17
Year 6
31-Mar-18
Year 7
Page 26 of 39
Rs. in Lakhs

SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name:
#VALUE!
Sr. No.
Particulars
Current Year
Estimated
Fol
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
OPERATING STATEMENT
INCOME
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
EXPENSES
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]
Average inventory of finished goods
Page 27 of 39
Rs. in Lakhs

SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name:
#VALUE!
Sr. No.
Particulars
BALANCE SHEET
Liabilities
Short-term borrowings from banks
Sundry creditors
Current Year
Estimated
Fol
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
Year 1
Year 2
Year 3
Year 4
Opening creditors for FIRST year
NA
NA
NA
Average creditors
Total Receivables
Opening debtors for FIRST year
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
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
Page 28 of 39
L STATEMENTS FOR RATIO ANALYSIS

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
Rs. in Lakhs
Page 29 of 39
L STATEMENTS FOR RATIO ANALYSIS

31-Mar-16
31-Mar-17
31-Mar-18
Year 5
Year 6
Year 7
NA
NA
NA
NA
NA
NA
Rs. in Lakhs
Page 30 of 39

RATIO ANALYSIS
Name:
#VALUE!
Sr. No.
Particulars
Ideal
Levels
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
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%
Gross Profit Margin
0.00%
0.00%
0.00%
Net Profit Margin
0.00%
0.00%
0.00%
Cash Profit Ratio
0.00%
0.00%
0.00%
Return on Net Worth
0.00%
0.00%
0.00%
Operating Profit (before interest) Margin
0.00%
0.00%
0.00%
Operating Profit (after interest) Margin
0.00%
0.00%
0.00%
Page 31 of 39

RATIO ANALYSIS
Name:
#VALUE!
Sr. No.
Particulars
D
1
Activity Ratios
Inventory Turnover Ratio
[Based on closing inventory]
Ideal
Levels
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3

[Based on average inventory]

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

-
Debtors Turnover Ratio

[Based on closing debtors]
Debtors Turnover Ratio

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

-
Creditors Turnover Ratio

[Based on closing creditors]
Creditors Turnover Ratio

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

-
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%
Export Sales Proportion
0.00%
0.00%
0.00%
Material Cost Ratio
0.00%
0.00%
0.00%
Consumables Cost Ratio
0.00%
0.00%
0.00%
Direct Labour Cost Ratio
0.00%
0.00%
0.00%
Other Direct Cash Overheads Cost Ratio
0.00%
0.00%
0.00%
Total Direct Cost Ratio [excl material & consumables]
0.00%
0.00%
0.00%
Total Direct Cost Ratio [incl material & consumables]
0.00%
0.00%
0.00%
Indirect Cost Ratio
0.00%
0.00%
0.00%
10
Interest Cost Ratio
0.00%
0.00%
0.00%
Based on net sales & closing inventory

Based on net sales & average inventory
Based on net cost of sales & average inventory
Based on net sales & closing debtors

Based on net sales & average debtors
Based on purchases & closing creditors

Based on purchases & average creditors
Page 32 of 39

RATIO ANALYSIS
Name:
#VALUE!
Sr. No.
11
Particulars
Operating Cost Ratio
Ideal
Levels
Current Year
Estimated
31-Mar-12
31-Mar-13
31-Mar-14
Year 1
Year 2
Year 3
0.00%
0.00%
0.00%
Page 33 of 39
RATIO ANALYSIS

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
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%
Page 34 of 39
RATIO ANALYSIS

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
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%
Page 35 of 39
RATIO ANALYSIS

31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
Year 4
Year 5
Year 6
Year 7
0.00%
0.00%
0.00%
0.00%
Rs. in Lakhs

STATEMENT OF CHANGES 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
Finished Goods
Goods in Transit
Imported
Indigeneous
Advances to suppliers
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
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
Current Year
Estimated
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
CROSS-CHECK
#VALUE!
Current Year
Estimated
Following years Project
Particulars
31-Mar-12
31-Mar-13
31-Mar-14
31-Mar-15
31-Mar-16
Year 1
Year 2
Year 3
Year 4
Year 5
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
Difference
Total Current Liabilities as per statement
Total Current Liabilities as per balance sheet
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
wing years Projected

31-Mar-17
31-Mar-18
Year 6
Year 7
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
Name:
Net Sales
Total Cost of Sales
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
Net Sales
Year 5
Year 6
Year 7
Year 6
Year 7
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
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
Gross Profit Margin

100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
Year 5
Net Profit Margin
Year 6
Year 7

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CMA

ied to all other sheets in

All the cells in all the sheets can be accessed.

Data can be filled only in unlocked cells.

Feedback, appreciation, criticism, suggestions, advice etc are most welcome.

About this CMA format

m-I to Form-III (assets & liabilities) in the unlocked cells only.

by different formulae & links to other sheets

ments error-free. However, chance of error cannot be ruled out.

ese Forms & statements, kindly inform me about the same.

c are most welcome.

Assessment of Working Capital Requirements

Name of Bank / Financial Institution

Extent to which Limits were

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

Assessment of Working Capital Requirements

FORM II : OPERATING STATEMENT

Raw Material Consumption

Rejects and Scraps

Less: Excise Duty

% rise or fall in sales turnover [compared to previous year]

Total Other income

Total Gross Income

Cost of Production & Cost of Sales

Raw Materials [Including Stores and other

Other Consumable Spares

Total Direct Expenses

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

Assessment of Working Capital Requirements

FORM II : OPERATING STATEMENT

Total General, Administrative &

Operating Profit before Interest

Total Finance Charges

Total Non-Operating Income

Total Non-Operating Expenses

Net Profit / Loss after Tax PAT

General, Administrative & Selling Expenses

Equity Dividend & Dividend Tax

Break-up of Total Gross Income

Assessment of Working Capital Requirements

FORM II : OPERATING STATEMENT

Total [T18+T19] to agree with T4]

Assessment of Working Capital Requirements

Following years Projected

Assessment of Working Capital Requirements

Following years Projected

Assessment of Working Capital Requirements

Following years Projected

Assessment of Working Capital Requirements

from Applicant Bank

from Other Banks

from Applicant Bank

from Other Banks

Sundry Trade Creditors - Indigenous

Sundry Trade Creditors - Import

Advance payments from Customers /