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

CMA
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT
Name:
M/S
Amounts in Rs. Lacs
Last 2 Years Actuals Current Yr. Next Year
Estimates Projections
(As per audited accounts)
Year 31.03.2002 31.03.2003 31.03.2004 31.03.2005
12
12
12
12
No.of months
1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
N/A
N/A
N/A
0.00
0.00
0.00
2. Less Excise Duty

3. Net Sales (1 - 2)
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised)
0.00
N/A
5. Cost of Sales
i.
ii.
Raw materials (including stores and

other items used in the process of
manufacture)
0.00
0.00
0.00
0.00
a.
Imported
0.00
0.00
0.00
0.00
b.
Indigenous
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
Other Spares
a.
Imported
b.
Indigenous
iii.
Power and Fuel
iv.
Direct Labour (Factory wages & salaries)
v.
Other manufacturing expenses
vi.
Depreciation
vii. Sub-total (i to vi)
0.00
0.00
viii. Add: Opening Stock-in-process

Sub-total (vii + viii)
ix.
Deduct: Closing Stock-in-process
0.00
0.00
0.00
0.00
x.
Cost of Production
0.00
0.00
0.00
0.00
Page1
CMA
xi.
Add: Opening Stock of finished goods

Sub-total (x + xi)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
xii. Deduct: Closing Stock of finished goods

xiii. Sub-total (Total Cost of Sales)
6. Selling, general and administrative expenses
0.00
7. Sub-total (5 + 6)
0.00
0.00
0.00
0.00
8. Operating Profit before Interest (3 - 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
9. Interest
10. Operating Profit after Interest (8 - 9)
11. i.
Add: Other non-operating Income

a.
Job Work Income
b.
Interest
c.
Dividend
d.
Miscellaneous Income
Sub-total (Income)
ii.
Deduct: Other non-operating expenses

a.
Mis.Exp. Written off
b.
Job work expense
c.
Prior year adjustment
0.00
d.
iii.
Sub-total (Expenses)
0.00
0.00
0.00
0.00
Net of other non-operating income /

expenses [net of 11(i) & 11(ii)]
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12. Profit before tax/loss [10 + 11(iii)]

13. Provision for taxes
14. Net Profit / Loss (12 -13)
15. a.
b.
0.00
0.00
0.00
0.00
Equity dividend paid-amount

(Already paid + B.S. provision)
0.00
0.00
0.00
0.00
Dividend Rate (% age)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16. Retained Profit (14 - 15)

17. Retained Profit / Net Profit (% age)
Page2
CMA
FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES
Name:
M/S
Amounts in Rs. Lacs
(As per audited BS)
Year 31.03.2002 31.03.2003 31.03.2004 31.03.2005
12
12
12
12
No.of months
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
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
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
7. Other statutory liabilities (due within 1 year)
0.00
8. Deposits / instalments of term loans /

DPGs / debentures etc. (due within 1 year)
0.00
9. Other current liabilities & provisions

(due within 1 year) - specify major items
0.00
0.00
0.00
0.00
a.
Creditors for Expenses
0.00
b.
Creditors for CAPEX
0.00
0.00
0.00
0.00
c.
Others
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]
Page3
CMA
TERM LIABILITIES
11. Debentures (not maturing within 1 year)
0.00
12. Preference Shares (redeemable after 1 year)
0.00
0.00
0.00
0.00
0.00
0.00
13. Term loans (excluding instalments

payable within 1 year)
14. Deferred Payment Credits (excluding
instalments due within 1 year)
0.00
0.00
0.00
15. Term deposits (repayable after 1 year)
0.00
0.00
0.00
16. Other term liabilities

17. Total Term Liabilities [11 to 16]
0.00
0.00
0.00
0.00
18. Total Outside Liabilities [10 + 17]
0.00
0.00
0.00
0.00
19. Ordinary Share Capital
0.00
0.00
0.00
20. General Reserve
0.00
0.00
0.00
NET WORTH
21. Revaluation Reserve
0.00
0.00
0.00
0.00
22. Other Reserves (excluding Provisions)
0.00
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
0.00
0.00
24. Net Worth
0.00
0.00
0.00
0.00
25. TOTAL LIABILITIES [18 + 24]
0.00
0.00
0.00
0.00
23. a.
Others
Subsidy
Page4
CMA
FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS
Name:
M/S
Amounts in Rs. Lacs
(As per audited BS)
Year 31.03.2002 31.03.2003 31.03.2004 31.03.2005
12
12
12
12
No.of months
CURRENT ASSETS
26. Cash and Bank Balances
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)
Page5
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
CMA
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)
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)
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)
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
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. Arrears of depreciation
B. 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
N/A
N/A
N/A
N/A
N/A
Page6
CMA
Page7
CMA
Page8
CMA
Page9
CMA
Page10
CMA
Page11
CMA
Page12
CMA
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
M/S
Amounts in Rs. Lacs
Last Year Current Yr. Next Year
Peak
Norms Actuals Estimates Projections Requirement
31.03.200331.03.2004 31.03.2005
Year
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a. Imported
Month's Consumption
b. Indigenous
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a. Imported
Month's Consumption
b. Indigenous
Month's Consumption
3. Stock-in-process
Month's cost of production
4. Finished goods
Month's cost of sales
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers)
Month's domestic sales: excluding
deferred payment sales
6. Export receivables (incl. bills purchased
and discounted)
Month's export sales
7. Advances to suppliers of raw materials &
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances
Investments (other than long term):
i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks
Instalments of deferred receivables
(due within 1 year)
Advance payment of taxes
Other current assets
Page13
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
0.00
0.00
0.00
0.00
CMA
9. Total Current Assets
0.00
(To agree with item 34 in Form III)
Page14
0.00
0.00
CMA
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
M/S
Amounts in Rs. Lacs
Peak
Norms Actuals Estimates Projections Requirement
31.03.200331.03.2004 31.03.2005
Year
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)
10. Creditors for purchase of raw materials,
stores & consumable spares
Month's purchases
11. Advances from customers
12. Statutory liabilities
13. Other current liabilities:
Short term borrowings from others
Provision for taxation
Dividend payable
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year)
Other current liabilities & provisions
(due within 1 year)
14. Total (To agree with total B of Form-III)
Page15
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
CMA
FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
Name:
M/S
First Method of Lending
Amounts in Rs. Lacs

Peak
Actuals
Estimates Projections Requirement
Year 31.03.2003 31.03.2004 31.03.2005
1. Total Current Assets (Form-IV-9)

2. Other Current Liabilities (other than
bank borrowings (Form-IV-14)
3. Working Capital Gap (WCG) (1-2)
4. Min. stipulated net working capital:
(25% of WCG excluding export receivables)
5. Actual / Projected net working capital
(Form-III-45)
6. Item-3 minus Item-4

8. Max. permissible bank finance
(item-6 or 7, whichever is lower)
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
0.00
0.00
0.00
0.00
9. Excess borrowings representing

shortfall in NWC (4 - 5)
Second Method of Lending

1. Total Current Assets (Form-IV-9)
2. Other Current Liabilities (other than
bank borrowings (Form-IV-14)
3. Working Capital Gap (WCG) (1-2)
4. Min. stipulated net working capital:
(25% of total Current Assets excluding
export receivables)
5. Actual / Projected net working capital
(Form-III-45)

8. Max. permissible bank finance
(item-6 or 7, whichever is lower)
9. Excess borrowings representing

shortfall in NWC (4 - 5)
Page16
CMA
FORM VI
FUNDS FLOW STATEMENT
Name:
M/S
Year
Amounts in Rs. Lacs

Last Year
Current Yr.
Next Year
Actuals
Estimates
Projections
31.03.2003
31.03.2004
31.03.2005
1. SOURCES
a.
Net Profit
0.00
0.00
0.00
b.
Depreciation
0.00
0.00
0.00
c.
Increase in Capital
0.00
0.00
0.00
d.
Increase in Term Liabilities

(including Public Deposits)
0.00
0.00
0.00
e.
Decrease in
i.
Fixed Assets
ii.
Other non-current Assets
f.
Others
0.00
0.00
0.00
g.
TOTAL
0.00
0.00
0.00
2. USES
a.
Net loss
b.
Decrease in Term Liabilities

(including Public Deposits)
c.
Increase in
i.
Fixed Assets
0.00
0.00
0.00
ii.
Other non-current Assets
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
d.
Dividend Payments
e.
Others
f.
TOTAL
3. Long Term Surplus (+) / Deficit (-) [1-2]
Page17
CMA
4. Increase/decrease in current assets

* (as per details given below)
0.00
0.00
0.00
5. Increase/decrease in current liabilities

other than bank borrowings
0.00
0.00
0.00
6. Increase/decrease in working capital gap
0.00
0.00
0.00
7. Net Surplus / Deficit (-) [3-6]
0.00
0.00
0.00
8. Increase/decrease in bank borrowings
0.00
0.00
0.00
9. Increase/decrease in NET SALES
N/A
0.00
0.00
i. Increase/decrease in Raw Materials
0.00
0.00
0.00
ii. Increase/decrease in Stocks-in-Process
0.00
0.00
0.00
iii. Increase/decrease in Finished Goods
0.00
0.00
0.00
* Break up of item-4
iv. Increase/decrease in Receivables

a)
Domestic
0.00
0.00
0.00
b)
Export
0.00
0.00
0.00
v. Increase/decrease in Stores & Spares
0.00
0.00
0.00
vi. Increase/decrease in other current assets
0.00
0.00
0.00
0.00
0.00
0.00
TOTAL
Page18
CMA
OPERATING AND FINANCIAL PARAMETERS

NAME: M/S
(Rs. in lacs)
YEAR
NET SALES
PBIDT
PBT
NET PROFIT
CASH ACCRUALS
PAID UP CAPITAL
TANGIBLE NET WORTH
CURRENT ASSETS
CURRENT LIABILITIES
NET WORKING CAPITAL
CURRENT RATIO
TOL/TNW
MOD. TOL/TNW
PBIDT/SALES (%)
NET PROFIT/SALES (%)
Page 19
31.03.2002
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31.03.2003
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31.03.2004
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
CMA
31.03.2005
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
Page 20

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

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CMA

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

2. Less Excise Duty

Raw materials (including stores and

Power and Fuel

Direct Labour (Factory wages & salaries)

Other manufacturing expenses

vii. Sub-total (i to vi)

viii. Add: Opening Stock-in-process

Deduct: Closing Stock-in-process

Add: Opening Stock of finished goods

xii. Deduct: Closing Stock of finished goods

6. Selling, general and administrative expenses

8. Operating Profit before Interest (3 - 7)

Add: Other non-operating Income

Job Work Income

Deduct: Other non-operating expenses

Mis.Exp. Written off

Job work expense

Prior year adjustment

Net of other non-operating income /

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

Equity dividend paid-amount

Dividend Rate (% age)

16. Retained Profit (14 - 15)

FORM III - ANALYSIS OF BALANCE SHEET

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)

8. Deposits / instalments of term loans /

9. Other current liabilities & provisions

Creditors for Expenses

Creditors for CAPEX

12. Preference Shares (redeemable after 1 year)

13. Term loans (excluding instalments

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)

46. Current Ratio (34 / 10)

9. Total Current Assets

(To agree with item 34 in Form III)

First Method of Lending

Amounts in Rs. Lacs

1. Total Current Assets (Form-IV-9)

6. Item-3 minus Item-4

9. Excess borrowings representing

Second Method of Lending

6. Item-3 minus Item-4

9. Excess borrowings representing

Amounts in Rs. Lacs

Increase in Term Liabilities

Other non-current Assets