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CASH
2.00
RECEIVABLES
(2M)
12.00 RAW MATERIAL ( 1M)
3.00
FINISHED GOODS
STOCK IN PROCESS (0.5M)
(1M)
2.00
5.00
TOTAL CA:
ANNUAL RM CONSUMPTION : Rs.36 lacs RM : 3.00
ANNUAL C.O.P : Rs.48 lacs SIP : 2.00
FG : 5.00
ANNUAL C.O.S : Rs.60 lacs
RECIVBLS :12.00
ANNUAL GROSS SALES :Rs.72 lacs OTHER CA : 2.00
TOTAL CA :24.00
WC ASSESSMENT - METHODOLOGY
TOTAL CA:
RAW MATERIAL (1M) : 3.00
STOCK-IN-PROCESS (0.5 M) : 2.00
FINISHED GOODS (1M) : 5.00
RECIEVABLES (2M) :12.00
OTHER CA (CASH) : 2.00
TOTAL CURRENT ASSETS : 24.00
LESS:
CL OTHER THAN B.B. : 1.50
WORKING CAPITAL GAP :22.50
LESS:
NWC (25% OF CA) : 6.00
M.P.B.F :16.50
WORKING CAPITAL - TURNOVER METHOD
LESS:
5% OF PROJECTED TURNOVER AS NWC : 3.60
E. Net of B, C & D
F. Net Cash Gap (A - E) * (As Bank Credit Limit)
WC ASSESSMENT
METHODOLOGY