CMA Finalexample M-5

General DETAILS
2-1
Name of Company => TORRENT POWER
2-2
Reporting Periods =>
2-3
Number of Days in Reporting Period are
Annual
(Annual, Semi-annual, Quarterly or Monthly)

365
What reporting periods will be entered?

2-4
2-5
2-6
2-7
Most Current Period

Previous Period
2nd Previous Period
3rd Previous Period
2015
2014
2013
2012
2-9
Number of historical periods to be analyzed
How are the amounts expressed in the financial statements?

(such as: in Crore, in lacs,in thousands.. etc.)
2-10 IN Crores
Balance Sheet for

TORRENT POWER
Description
Annual Period
2015
NOTE
Annual Period
2014
Annual Period
2013
Annual Period
2012
Equity and liabilities

Shareholders funds
Share capital
Reserves and surplus
472.45
472.45
472.45
472.45
6436.21
5704.11
5617.84
5275.43
6908.66
6176.56
6090.29
5747.88
5018.94
5593.71
4492.58
3183.27
39
5
6
838.47
1058.98
71.28
699.34
1060.52
64.90
574.72
718.36
65.64
463.55
508.30
86.95
6987.67
7418.47
5851.30
4242.07
8
9
621.08
1109.47
633.09
1021.83
632.09
971.29
676.39
924.00
Non-current liabilities
Long-term borrowings
Deferred tax liabilities (Net)
Other long term liabilities
Long-term provisions
Current liabilities
Short-term borrowings
Trade payables
Other current liabilities
Short-term provisions
TOTAL of Equity and

liabilities
Assets
228.84
44.32
140.18
239.44
1959.39
1699.24
1743.56
1839.83
15855.72
15294.27
0.00
13685.15
0.00
11829.78
0.00
Non-current assets
Prepared by Matt H. Evans 05/08/2016
Page 2
Balance Sheet for

TORRENT POWER
Description
Fixed assets
Annual Period
2015
NOTE
Annual Period
2013
Annual Period
2012
9266.49
9416.06
9352.29
8433.35
9093.01
7.49
165.99
9283.98
13.93
118.15
7262.76
17.51
2072.02
7078.17
21.00
1334.18
11
12
2195.44
14.18
2114.34
22.15
1389.13
106.83
1044.86
97.39
13
1.89
0.76
0.52
0.66
11478.00
11553.31
10848.77
9576.26
462.17
253.10
874.31
1580.34
774.12
433.68
497.54
283.40
783.59
1527.04
204.65
444.74
323.70
244.28
730.89
1096.37
214.83
226.31
225.38
299.55
645.96
573.42
206.74
302.47
4377.72
3740.96
2836.38
2253.52
15855.72
15294.27
13685.15
11829.78
10
Tangible assets
Intangible assets
Capital work-in-progress
Non-current investments
Long-term loans and advances
Other non-current assets
Annual Period
2014
Current assets
Current investments
Inventories
Trade receivables
Cash and bank balances
Short-term loans and advances
Other current assets
TOTAL of Assets
14
15
16
17
12
18
Page 3
Annual
Period
2015
CAP EMPLOYED
W.C.
AVG. STOCK
Annual
Period
2014
Annual
Period
2013
11927.60 11770.27 10582.87
Annual
Period
2012
8931.15
2418.33
2041.72
1092.82
413.69
268.25
263.84
271.915
299.55
Page 4
Annual
Period
2015
Annual
Period
2014
Annual
Period
2013
Annual
Period
2012
Page 5
Income Statement for

TORRENT POWER
IN Crores
Ref
Annual
Period
2015
Description
Income
Revenue from operations
Other income
Annual
Period
2014
Annual
Period
2013
Annual
Period
2012
10,273.90
323.02
8,575.62
241.84
8,129.87
140.1
7,915.61
104.05
Total revenue
10,596.92
8,817.46
8,269.97
8,019.66
Expenses
Electrical energy purchased
Employee benefits expense
Operation and other expenses
Finance costs(INTEREST)
Depreciation and amortization expe
4,649.66
338.15
3,245.92
706.16
547.98
4,186.12
270.33
2,902.87
677.18
534.52
3,552.89
249
3,028.93
408.48
407.93
2,282.72
241.71
3,138.13
311.97
365.88
Total expenses
9,487.87
8,571.02
7,647.23
6,340.41
Profit before tax
1,109.05
246.44
622.74
1,679.25
366.99
151.6
237.78
441.79
Profit after tax
742.06
94.84
384.96
1,237.46
EBIT
1,815.21
923.62
1,031.22
1,991.22
EPS
15.71
2.01
8.15
26.19
Tax expenses(NET)
NO of shareholders
47,24,48,308
Page 6

TORRENT POWER
IN Crores
Ref
Description
Annual
Period
2015
Annual
Period
2014
Annual
Period
2013
Annual
Period
2012
Page 7

TORRENT POWER
IN Crores
Ref
Description
Annual
Period
2015
Annual
Period
2014
Annual
Period
2013
Annual
Period
2012
Page 8
Period
2015
10,273.90
Period
2014
8,575.62
Period
2013
8,129.87
Period
2012
7,915.61
Electrical energy purchased

Operation expenses( FUEL EX
4,649.66
2,488.76
4,186.12
2,088.46
3,552.89
2,245.85
2,282.72
2,427.26
G.P.
3,135.48
7,138.42
23.61
2,301.04
6,274.58
94.31
2,331.13
5,798.74
191.38
3,205.63
4,709.98
464.16
Revenue from operations
cogs
dividend paid
Page 9
Period
2015
Period
2014
Period
2013
Period
2012
Page 10
Period
2015
Period
2014
Period
2013
Period
2012
7,138.42
Page 11
Horizontal Analysis for

TORRENT POWER
Horizontal Analysis expresses change between periods as percentages for each account in
the financial statements. The basic formula for horizontal analysis is:
% change = (most recent period - previous period) / previous period
Balance Sheet
in %
Description
Shareholders funds
Share capital
TOTAL of Equity
TOTAL of Non-current liabilities
Current liabilities
Trade payables
TOTAL of Current liabilities
Assets
Non-current assets
Fixed assets
Tangible assets
Intangible assets
TOTAL of Non-current assets
Current assets
Current investments
Inventories
Trade receivables
TOTAL of current assets
Vertical analysis expresses financial statements as percentages. On the Balance Sheet,

Total Assets is assigned 100% and on the Income Statement, Total Revenues is assigned 100%
in %
Vertical Analysis for TORRENT POWER
Description
Annual
Period
Annual
Period
Annual
Period
2015
2014
2013

Shareholders funds
Share capital
2.98
3.09
3.45
40.59
37.30
41.05
43.57
40.38
44.50
31.65
5.29
6.68
0.45
36.57
4.57
6.93
0.42
32.83
4.20
5.25
0.48
44.07
48.50
42.76
0
3.92
7.00
1.44
0
4.14
6.68
0.29
0
4.62
7.10
1.02
Current liabilities
Trade payables
TOTAL of Equity and

liabilities
12.35762236 11.1103047 12.74052531
100.00
100.00
100.00
Assets
Non-current assets
Fixed assets
58.44
61.57
68.34
Tangible assets
Intangible assets
57.35
0.05
1.05
60.70
0.09
0.77
53.07
0.13
15.14
13.85
0.09
0.01
13.82
0.14
0.00
10.15
0.78
0.00
72.39
75.54
79.27
Current assets
Current investments
Inventories
Trade receivables
TOTAL of Assets
2.91
1.60
5.51
9.97
4.88
2.74
3.25
1.85
5.12
9.98
1.34
2.91
2.37
1.79
5.34
8.01
1.57
1.65
27.61
24.46
20.73
100.00
100.00
Breakdown of Current Assets

12.00
10.00
8.00
6.00
4.00
2.00
0.00
Current
investme
nts
Inventori
es
2015
100%
Trade
receivabl
es
2014
Cash and
bank
balances
2013
2012
Shortterm
loans
and
advance
s
Other
current
assets
Breakdown of Current Liabilities
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2015
2014
2013
2012
100.00
Cost Breakdown
5,000.00
4,500.00
4,000.00
3,500.00
3,000.00
2,500.00
2,000.00
1,500.00
1,000.00
500.00
0.00
Electrical
energy
purchased
Employee
benefits
expense
Operation and
other expenses
Finance
costs(INTEREST
)
Depreciati
and
amortizatio
expense(N
he Balance Sheet,
venues is assigned 100%.
in %
Annual
Period
2012
3.99
44.59
48.59
26.91
3.92
4.30
0.74
35.86
0
5.72
7.81
2.02
15.55252929
100.00
71.29
59.83
0.18
11.28
8.83
0.82
0.01
80.95
1.91
2.53
5.46
4.85
1.75
2.56
19.05
100.00
Current / NonCurrent Assets
90
80
72.390279344
75.5401205811
79.2740306098
80.9504487826
20.73
19.05
70
60
50
40
27.61
30
24.46
20
10
0
2015
2014
Current assets
2013
2012
EQUITY TO LIAB
70
60
56.43
50
43.5720358331
40
59.62
40.3847977053
55.50
44.5029100887
51.41
48.5882239568
E
Q
30
20
10
0
2015
2014
2013
2012
e
INTEREST
Depreciation
and
amortization
expense(NET)
Current assets
Current investment
Inventories
Trade receivables
Cash and bank bal
Short-term loans
Other current asse
2015
2.91
1.60
5.51
9.97
4.88
2.74
2014
3.25
1.85
5.12
9.98
1.34
2.91
Current assets
27.61
24.46
Non-current as72.3903 75.5401
Short-term borrowi
Trade payables
3.917072 4.139393
Other current liabili 6.997286
6.68113
Short-term provisi
1.443265 0.289782
EQ
LIB
43.57204
56.43
40.3848
59.62
2013
2.37
1.79
5.34
8.01
1.57
1.65
2102
1.91
2.53
5.46
4.85
1.75
2.56
20.73
19.05
79.27403 80.95045
4.618802 5.717689
7.097401 7.810796
1.024322 2.024044
44.50291 48.58822
55.50
51.41
Ratio Analysis for for TORRENT POWER
TYPES OF RATIOS
1 BALANCE SHEET RATIO
2 INCOMESTATEMENT RATIO
3 MIXED RATIO
PROFITABILITY RATIO
LIQUIDITY RATIO
COVERAGE RATIO
CAPITAL STRUCTURE RATIO(COVERAGE/SOLVENCY)
TURNOVER RATIO
CASH POSITIONS RATIO
OTHERS
PROFITABILIT
A
B
C
D
E
F
G
G.P. ratio=(G.P./sales)*100
N.P. ratio=(PAT/sales)*100
OPERATING PROFIT
ratio=(EBIT/sales)*100
ROC=(EBIT/CAP
EMPLOYED)*100
RETURN ON SHAREHOLDERS
FUND=(PAT/S.H.F.)*100
ROE=((PATPREF.DIV)/E.S.H)*100
ROA=(PAT/TOTAL ASSET)*100
LIQUIDITY
A
B
A
B
CURRENT ratio=(C.A./C.L.)
ACID ratio=(C.A.-STOCKPREPAID EXP)/C.L.
COVERAGE
INTEREST COVERAGE
ratio=EBIT/INT
PREF.DIV COVERAGE
ratio=PAT/PREF.DIV
EQUITY DIV.COVERAGE
ratio=(PAT-PREF.DIV)/EQUITY
DIV
FIXED CHARGE COVERAGE
ratio=EBIT/(INT+PREF.DIV)
DEBT SERVICE COVERAGE

ratio=(PAT+INT+NON_CASH
EXP)/(INT+INSTALLMENT)
CAPITAL STRUCTURE RATIO
DEBT-EQUITY
ratio=DEBT/EQUITY
PROPRIETARY FUND
ratio=(PROPRIETARY
FUND/TOTAL ASSETS)*100
PROPRIETARY FUND
ratio=(PROPRIETARY
FUND/TOTAL ASSETS)*100
CAPITAL GEARING
ratio=(DEBT+PREF.SHARE
CAP.)/E.S.H.FUND
TURNOVER
A
B
C
D
E
F
G
-
F.A. T/O ratio=SALES/F.A.

TOTAL ASSETS T/O
ratio=SALES/TOTAL ASSETS
CAPITAL T/O ratio=SALES/CAP
EMPLOYED
W.C. T/O ratio=SALES/W.C.
STOCK T/O ratio=COGS/ AVG
STOCK
DAYS
DEBTORS T/O ratio=CREDIT
SALES/(DRS+B/R)
DAYS
CREDITORS T/O ratio=CREDIT
PUR/(CRS+B/P)
DAYS
ANNUAL ANNUAL ANNUAL ANNUAL

PERIOD PERIOD PERIOD PERIOD
2015
2014
2013
2012
PROFITABILITY RATIO
o=(G.P./sales)*100
o=(PAT/sales)*100
RATING PROFIT
(EBIT/sales)*100
OC=(EBIT/CAP
MPLOYED)*100
ON SHAREHOLDERS
=(PAT/S.H.F.)*100
ROE=((PATF.DIV)/E.S.H)*100
T/TOTAL ASSET)*100
30.52
26.83
28.67
40.50
7.22
1.11
4.74
15.63
17.67
10.77
12.68
25.16
15.22
7.85
9.74
22.30
10.74
1.54
6.32
21.53
10.74
1.54
6.32
21.53
4.68
0.62
2.81
10.46
2.23
2.20
1.63
1.22
2.11
2.03
1.49
1.06
1.36
2.52
6.38
LIQUIDITY RATIO
NT ratio=(C.A./C.L.)
atio=(C.A.-STOCKEPAID EXP)/C.L.
COVERAGE RATIO
2.57
REST COVERAGE
atio=EBIT/INT
.DIV COVERAGE
=PAT/PREF.DIV
31.43
Y DIV.COVERAGE
T-PREF.DIV)/EQUITY
DIV
2.57
HARGE COVERAGE
BIT/(INT+PREF.DIV)
ERVICE COVERAGE AT+INT+NON_CASH
NT+INSTALLMENT)
1.01
2.01
2.67
1.36
2.52
6.38
TAL STRUCTURE RATIO(COVERAGE/SOLVENCY)
EBT-EQUITY
=DEBT/EQUITY
PRIETARY FUND
=(PROPRIETARY
OTAL ASSETS)*100
1.30
1.48
1.25
1.06
43.57
40.38
44.50
48.59
1.48
1.25
1.06
1.11
0.91
0.87
0.94
0.65
0.56
0.59
0.67
0.86
0.73
0.77
0.89
4.25
4.20
7.44
19.13
/O ratio=COGS/ AVG
STOCK
DAYS
RS T/O ratio=CREDIT
LES/(DRS+B/R)
DAYS
26.61
23.78
21.33
15.72
13.72
11.75
15.35
10.94
17.12
11.12
23.21
12.25
31.06
33.35
32.81
29.79
RS T/O ratio=CREDIT
UR/(CRS+B/P)
DAYS
7.49
6.61
5.62
3.37
48.76
55.20
64.94
108.15
PITAL GEARING
EBT+PREF.SHARE
P.)/E.S.H.FUND
1.30
TURNOVER RATIO
O ratio=SALES/F.A.
AL ASSETS T/O
LES/TOTAL ASSETS
T/O ratio=SALES/CAP
EMPLOYED
O ratio=SALES/W.C.
Benchmark Analysis for

TORRENT POWER
You need to collect benchmark data on the respective industry for the subject company.
Enter the benchmark data in the appropriate input cells. This information is used to
generate trend line graphs in this worksheet. If you do not have any benchmark data,
then fill in the highlighted yellow cell with numeric zero "0". The "industry" line will be null
in the graph and show only the company specific ratio trend.
Annual
Period
2015
Annual
Period
2014
Annual
Period
2013
Ref
Description
8-1
7-1
Acid Test Ratio - Industry

Acid Test Ratio - Company
0.00
2.11
0.00
2.03
0.00
1.49
8-2
7-2
Current Ratio - Industry

Current Ratio - Company
0.00
2.23
0.00
2.20
0.00
1.63
8-3
7-21
Receivable Turnover - Industry

Receivable Turnover - Company
0.00
11.75
0.00
10.94
0.00
11.12
8-4
7-22
Days to Collect A/R - Industry

Days to Collect A/R - Company
0.00
31
0.00
33
0.00
33
8-5
7-25
Inventory Turnover - Industry

Inventory Turnover - Company
0.00
26.61
0.00
23.78
0.00
21.33
8-6
7-26
Days in Inventory - Industry

Days in Inventory - Company
0.00
14
0.00
15
0.00
17
8-7
7-27
Asset Turnover - Industry

Asset Turnover - Company
0.00
0.65
0.00
0.56
0.00
0.59
8-8
7-29
Gross Profit Margin - Industry

Gross Profit Margin - Company
0.00
30.52%
0.00
26.83%
0.00
28.67%
8-10
7-31
Net Profit Margin - Industry

Net Profit Margin - Company
0.00
7.22%
0.00
1.11%
0.00
4.74%
8-11
8-12
Return on Total Assets - Industry

Return on Total Assets - Company
0.00
4.68%
0.00
0.62%
0.00
2.81%
8-13
8-14
Return on Equity - Industry

Return on Equity - Company
0.00
10.74%
0.00
1.54%
0.00
6.32%
8-15
7-38
Debt to Equity - Industry

Debt to Equity - Company
0.00
1.30%
0.00
1.48%
0.00
1.25%
8-16
7-39
Times Interest Earned - Industry

Times Interest Earned - Company
0.00
3
0.00
1
4-13
8-17
8-18
We added the following two ratios to assess if the Company has excessive growth:
Provision for Taxes
367
152
238
Trading Ratio - Company
1.27
1.49
1.48
Trading Ratio - Industry
0.00
0.00
0.00
8-19
8-20
Net Sales to Net Worth - Company

Net Sales to Net Worth - Industry
0.86
0.00
0.73
0.00
0.00
3
0.77
0.00
Graphs appear below for each of the above comparisons:
Ratio
Acid Ratio Comparison

2.50
2.00
1.50
Acid Test Ratio Industry
1.00
Acid Test Ratio Company
0.50
0.00
2015
2014
2013
2012
Periods
Ratio
Current Ratio Comparison

2.50
2.00
1.50
Current Ratio Industry
1.00
Current Ratio Company
0.50
0.00
2015
2014
2013
Periods
2012
1.00
0.50
0.00
2015
2014
2013
2012
Turnover Rate
Periods
Receivable Turnover Comparison

14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
2015
Receivable Turnover Industry

Receivable Turnover Company
2014
2013
2012
D a y s to C o lle c t A /R
Periods
Receivable Collection Comparison

40.00
30.00
Days to Collect A/R Industry
20.00
Days to Collect A/R Company
10.00
0.00
2015
2014
2013
2012
Turnover Rate
Periods
Inventory Turnover Comparison

30.00
25.00
20.00
15.00
10.00
5.00
0.00
Inventory Turnover Industry

Inventory Turnover Company
Turnove
Inventory Turnover Comparison

30.00
25.00
Inventory Turnover Industry
20.00
15.00
Inventory Turnover Company
10.00
5.00
0.00
2015
2014
2013
2012
D ays H eld in Invento ry
Periods
Inventory Days Comparison

25
20
15
Days in Inventory Industry
10
Days in Inventory Company
5
0
2015
2014
2013
2012
Turnover Rate
Periods
Asset Turnover Comparison

0.80
0.70
0.60
0.50
0.40
0.30
0.20
0.10
0.00
2015
Asset Turnover Industry

Asset Turnover Company
2014
2013
2012
G ro s s P ro fit M a rg in
Periods
Gross Profit Margin
G ro s s P ro fit M a rg in
Gross Profit Margin

0.50
0.40
0.30
Gross Profit Margin Industry
0.20
Gross Profit Margin Company
0.10
0.00
2015
2014
2013
2012
N et P ro fit Marg in
Periods
Net Profit Margin

0.20
0.15
Net Profit Margin Industry
0.10
Net Profit Margin Company
0.05
0.00
2015
2014
2013
2012
R e tu rn o n Tota l A s s e ts
Periods
Return on Total Assets

0.12
0.10
0.08
0.06
0.04
0.02
0.00
Return on Total
Assets - Industry
Return on Total
Assets - Company
Periods
Re
0.12
0.10
0.08
0.06
0.04
0.02
0.00
Return on Total
Assets - Industry
Return on Total
Assets - Company
R e tu r n o n C o m m o n E q u ity
Periods
Return on Equity Comparison

0.12
0.10
0.08
0.06
0.04
0.02
0.00
Return on Total
Assets - Industry
Return on Total
Assets - Company
D e b t to E q u ity R a tio
Periods
Debt to Equity Comparison

0.02
0.02
Debt to Equity Industry
0.01
Debt to Equity Company
0.01
0.00
2015
2014
2013
2012
T im e s In te re s t E a rn e d
Periods
Times Interest Earned

7
6
5
4
3

- Industry
T im e s In te re s t E

7
6
5
4
3
2
1
0
2015

- Industry
- Company
2014
2013
2012
Periods
Ratio
Trading Ratio Comparison

1.55
1.50
1.45
1.40
1.35
1.30
1.25
1.20
1.15
2015
Trading Ratio Industry

Trading Ratio Company
2014
2013
2012
Periods
Sales to Worth Comparison

Ratio
1.00
0.80
0.60
Net Sales to Net

Worth - Industry
0.40
Net Sales to Net

Worth - Company
0.20
0.00
2015
2014
2013
Periods
2012
0.40
Worth - Company
0.20
0.00
2015
2014
2013
Periods
2012
ubject company.
n is used to
nchmark data,
y" line will be null
Annual
Period
2012
0.00
1.06
0.00
1.22
0.00
12.25
0.00
30
0.00
15.72
0.00
23
0.00
0.67
0.00
40.50%
0.00
15.63%
0.00
10.46%
0.00
21.53%
0.00
1.06%
0.00
6
442
1.36
0.00
0.89
0.00
Acid Test Ratio Industry

Acid Test Ratio Company
Current Ratio Industry

son
Receivable Turnover ndustry
Receivable Turnover Company
ison
ays to Collect A/R dustry
ays to Collect A/R ompany
on
nventory Turnover ndustry
nventory Turnover Company
on
nventory Turnover ndustry
nventory Turnover Company
Days in Inventory Industry
Days in Inventory Company
Asset Turnover Industry

Asset Turnover Company
ross Profit Margin dustry
ross Profit Margin ompany
Net Profit Margin Industry

Net Profit Margin Company
Return on Total
Assets - Industry
Return on Total
Assets - Company
Return on Total
Assets - Industry
Return on Total
Assets - Company
on
Return on Total
Assets - Industry
Return on Total
Assets - Company
Debt to Equity Industry

Debt to Equity Company
mes Interest Earned

Industry
mes Interest Earned
mes Interest Earned

Industry
mes Interest Earned

Company
Trading Ratio Industry

Trading Ratio Company
Net Sales to Net

Worth - Industry
Net Sales to Net
Worth - Company
Worth - Company
Enter Your Forecast Periods =>
Annual
Period
2001
Annual
Period
2002
Annual
Period
2003
Annual
Period
2004
Annual
Period
2005
Pro Forma Income Statement

Gross Revenues
Growth Assumptions
#REF!
12.00%
#REF!
12.00%
#REF!
12.00%
#REF!
12.00%
#REF!
12.00%
Cost of Goods Sold

Growth Assumptions
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Operating Expenses
Growth Assumptions
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
(3,200)
(3,200)
(3,600)
(3,600)
(4,000)
650
650
650
700
700
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
470
0
15
#REF!
#REF!
#REF!
490
0
9
#REF!
#REF!
#REF!
500
0
2
#REF!
#REF!
#REF!
520
0
3
#REF!
#REF!
#REF!
550
0
6
#REF!
#REF!
Operating Cash Flow
#REF!
#REF!
#REF!
#REF!
#REF!
Investment Sources of Cash Flow:

Planned Sale of Assets
Planned Sale of Investments
Other Investment Sources to be used
Total Investment Sources of Cash
100
2,200
0
2,300
60
2,100
0
2,160
20
1,900
0
1,920
25
1,800
0
1,825
35
1,700
0
1,735
Planned Investments:
Capital Expenditures
Acquisitions in Other Co's
Purchases of Investments
Total Investment Applications of Cash
(3,500)
(500)
(3,000)
(7,000)
(3,000)
(750)
(3,500)
(7,250)
(3,100)
(1,200)
(4,500)
(8,800)
(2,700)
(650)
(6,000)
(9,350)
(2,600)
(350)
(7,000)
(9,950)
1,300
20
1,000
60
950
80
750
90
650
100
NonOperating Expenses
ExtraOrdinary Items
Net Income
Pro Forma Cash Flow Statement

Sources of Operating Cash Flow:
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Cash Flow from Financing Activities:

Proceeds from Loans & Debt
Proceeds from Minority Interest

Other Financing Activities
Total Financing Sources of Cash
Annual
Period
2001
Annual
Period
2002
Annual
Period
2003
Annual
Period
2004
Annual
Period
2005
0
1,320
0
1,060
0
1,030
0
840
0
750
(1,500)
(2,500)
(2,000)
0
(6,000)
(1,000)
(3,000)
(2,000)
0
(6,000)
(600)
(4,000)
(1,500)
0
(6,100)
(500)
(5,500)
(1,000)
0
(7,000)
(500)
(7,000)
(500)
0
(8,000)
Total Change to Cash
#REF!
#REF!
#REF!
#REF!
#REF!
Beginning Cash Balance

Forecasted Ending Balance
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
0
#REF!
#REF!
#REF!
#REF!
#REF!
0
#REF!
#REF!
#REF!
#REF!
#REF!
0
#REF!
#REF!
#REF!
#REF!
#REF!
0
#REF!
#REF!
#REF!
#REF!
#REF!
0
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Total Non Current Assets
#REF!
#REF!
#REF!
#REF!
#REF!
200
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
240
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
320
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
400
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
650
#REF!
Total Assets
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
30
#REF!
#REF!
#REF!
#REF!
30
#REF!
#REF!
#REF!
#REF!
25
#REF!
#REF!
#REF!
#REF!
20
#REF!
#REF!
#REF!
#REF!
15
#REF!
#REF!
#REF!
#REF!
Total Non Current Liabilities
#REF!
700
#REF!
#REF!
750
#REF!
#REF!
800
#REF!
#REF!
800
#REF!
#REF!
800
#REF!
Total Liabilities
#REF!
#REF!
#REF!
#REF!
#REF!
Cash Flow Applied for Financing:

Payments on Loans & Debt
Dividends Paid to Shareholders
Purchase / Retire Stock
Other Financing Activities
Total Financing Applications of Cash
Pro Forma Balance Sheet
Total Current Assets
Total Current Liabilities
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
Total Equity
External Financing Required (EFR)
Annual
Period
2001
Annual
Period
2002
Annual
Period
2003
Annual
Period
2004
Annual
Period
2005
0
2,200
5,700
#REF!
(5,000)
#REF!
#REF!
0
2,200
5,700
#REF!
(4,000)
#REF!
#REF!
0
2,200
5,700
#REF!
(2,500)
#REF!
#REF!
0
2,200
5,700
#REF!
(1,500)
#REF!
#REF!
0
2,200
5,700
#REF!
(500)
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!

CMA Finalexample M-5

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CMA Finalexample M-5

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General DETAILS

Name of Company => TORRENT POWER

Reporting Periods =>

Number of Days in Reporting Period are

(Annual, Semi-annual, Quarterly or Monthly)

What reporting periods will be entered?

Most Current Period

Number of historical periods to be analyzed

How are the amounts expressed in the financial statements?

Balance Sheet for

Equity and liabilities

TOTAL of Equity and

Balance Sheet for

Prepared by Matt H. Evans 05/08/2016

11927.60 11770.27 10582.87

Prepared by Matt H. Evans 05/08/2016

Prepared by Matt H. Evans 05/08/2016

Income Statement for

Profit before tax

Profit after tax

Prepared by Matt H. Evans 05/08/2016

Income Statement for

Prepared by Matt H. Evans 05/08/2016

Income Statement for

Prepared by Matt H. Evans 05/08/2016

Electrical energy purchased

Revenue from operations

Prepared by Matt H. Evans 05/08/2016

Prepared by Matt H. Evans 05/08/2016

Prepared by Matt H. Evans 05/08/2016

Horizontal Analysis for

TOTAL of Non-current liabilities

TOTAL of Current liabilities

TOTAL of Non-current assets

TOTAL of current assets

Vertical analysis expresses financial statements as percentages. On the Balance Sheet,

Equity and liabilities

TOTAL of Equity and

12.35762236 11.1103047 12.74052531

Breakdown of Current Assets

Breakdown of Current Liabilities

Current / NonCurrent Assets

Non-current as72.3903 75.5401

Other current liabili 6.997286

Ratio Analysis for for TORRENT POWER

DEBT SERVICE COVERAGE

CAPITAL STRUCTURE RATIO

F.A. T/O ratio=SALES/F.A.

ANNUAL ANNUAL ANNUAL ANNUAL

TAL STRUCTURE RATIO(COVERAGE/SOLVENCY)

Benchmark Analysis for

Acid Test Ratio - Industry

Current Ratio - Industry

Receivable Turnover - Industry

Days to Collect A/R - Industry

Inventory Turnover - Industry

Days in Inventory - Industry

Asset Turnover - Industry

Gross Profit Margin - Industry

Net Profit Margin - Industry

Return on Total Assets - Industry

Return on Equity - Industry

Debt to Equity - Industry

Times Interest Earned - Industry