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ASSESSMENT OF BANK GUARANTEE LIMIT

Hi-Power Electrical Industries


a. Existing B G Limit 950.00

b. Outstanding BGs as on 31.10.2011 776.57

c. BG limit available (a-b) 173.43

d. BGs likely to be reversed during the year 41.00

e. BG limit available for the year (c+d) 214.43

f. BGs required for new contracts for which tenders are required to be 0.00
(Normally @ 5% of contract amount) (Not required)

g. Performance BGs at 10% for execution of new contracts expected to 1000.00


received during the year (Rs. 250 Crores assuming the strike rate of 40%)

h. Advance Payment Guarantees @ 5% retention money 500.00

i. Total additional BG requirement {(f+g+h)-e} 1285.57


CONTRACTORS ASSESSMENT
A
1 Total value of Work Contracts awarded 1000
2 Value of Work in hand 800
3 Value of work completed in next 12 months 800
4 Value of work to be completed every month on average basis 70

B
1 Value of material required for 12 months 800
2 Receivables for 12 months 200
3 Advances payments to be made for purchases 100
4 Expenses for month 50

Total B (1+2+3+4) 1150

C
Advance payment received 100
Credit Purchases 400

Total C (1+2) 500

D
Working Capital Required (B-C) 650

E
Out of this, amount to be met from own resources and other borrowings 162.50

OD limit required from Bank: (D-E) 487.50


BALANCE SHEET
NAME OF BORROWER A/C No
LIABILITIES
Mar-16 Mar-17 2018 Prov2019 Proj
Paid-up Capital 200.00 250.00
Reserves & Surplus 150.00 180.00
General Reserves
Depreciation Reserve
Sub Total 350.00 430.00 0.00 0.00
TERM LIABILITIES
TL from Banks/AFI 176.00 226.00
Other deferred 120 120.00
Service Line & Security Depos
Deferred Tax Liability
Unsecured loans 80.00 20.00
Total Term Liabilities 376.00 366.00 0.00 0.00
CURRENT LIABILITIES
Borrowings from our Bank 130 250.00
Borrowings from Other Banks
Borrowings from Others
Total Borrowings 130.00 250.00 0.00 0.00
Sundry Creditors for Goods 120.00 140.00
Sundry Creditors for Others
Total Creditors 120.00 140.00 0.00 0.00
Provision for Taxes/Others 12.00 15.00
Instalments payable in 12 m 24.00 24.00
Deposits from Public/PF
Excess of Assets over Liability
Other Current Liabilities 40.00 38.00
Rent Deposits
Total Current Liabilities 326.00 467.00 0.00 0.00
TOTAL LIABILITIES 1052.00 ### 0.00 0.00
NAME OF BORROWER
PROFIT & LOSS ACCOUNT
EXPENDITURE
Mar-16 Mar-17 2018 Prov2019 Proj
R.M Purchased(inclg stores & spares)500.00 600
Add: Op. stock of R.M 50.00 100.00
Sub Total: 550.00 700.00 0.00 0.00
Less: Cl. Stock of R.M 300.00 200.00
R.M Consumed 250.00 500.00 0 0
Power & Fuel 200.00 150.00
Direct Labour 100.00 120.00
Repairs & Maintenance 40.00 30.00
Other Business Expenses 10 20.00
Depreciation 20 22.00
Sub Total: 620.00 842.00 0.00 0.00
Add: Op. W.I.P
Sub Total: 620.00 842.00 0 0
Less: Cl. W.I.P
Cost of Production 620.00 842.00 0.00 0.00
Add: Op. stock of F.G
Sub Total: 620.00 842.00 0.00 0.00
Less: Cl. Stock of F.G 200 150.00
Cost of Sales 420.00 692.00 0.00 0.00
Selling, General & Admin Exp.
Interest 30.00 37.00
Sub Total: 450.00 729.00 0.00 0.00
Operating Profit 550.00 371.00 0.00 0.00
Add: Non-operating Income 0.40
Sub Total: 550.00 371.40 0.00 0.00
Less: Non-operating Expenditure
Net Profit before Taxes 550.00 371.40 0.00 0.00
Provision for Taxes
Provision for Deferred Tax
Prior Period Receipt
Prior Period Charges
Net Profit After Tax 550.00 371.40 0.00 0.00
ALANCE SHEET
EXERCISE Cust. Id:
ASSETS 1
2019 Proj Mar-16 Mar-17 2018 Prov2019 Proj 2
Gross Block 450.00 440.00 3
Less: Depreciation 4
Net Block 450.00 440.00 0.00 0.00 5
Add: Capital Work in Progress 6
Total 450.00 440.00 0.00 0.00 7
NON CURRENT ASSETS
Security Deposits 20 30.00
Book debts > 6 months
Deferred Tax Asset 1
Margin on BG/LCs 2
Invetsments/Others 20.00 25.00 3
Sub Total 40.00 55.00 0.00 0.00 4
CURRENT ASSETS 5
Stock in Trade(Inventory) 6
a. Raw Material(Inclg spares) 7
b. Work In Progress 8
c. Finished Goods 200 250.00
Total Inventory 200.00 250.00 0.00 0.00
Book debts < 6 months 160.00 200.00 a
pre paid exp 15.00 22.00 b
Cash & Bank Balance 150.00 264.00 c
Short Term Loans & Advances d
Other Current Assets e
Total Current Assets 525.00 736.00 0.00 0.00
pre operative 7.00 2.00
Other intangibles(goodwi 30 30
Intangible Assets 37.00 32.00 0.00 0.00
TOTAL ASSETS 1052.00 1263.00 0.00 0.00

T & LOSS ACCOUNT


INCOME
2019 Proj Mar-16 Mar-17 2018 Prov2019 Proj
Gross Sales 1000.00 1100
Less: Excise Duty
Net Sales 1000.00 1100 0 0

Tangible Net Worth 313.00 398.00 0.00 0.00


Net Working Capital 199.00 269.00 0.00 0.00
Current Ratio 1.61 1.58 #DIV/0! #DIV/0!
TOL : TNW (Gearing) 2.24 2.09 #DIV/0! #DIV/0!
D : E Ratio 1.20 0.92 #DIV/0! #DIV/0!
Creditors Velocity 87.60 85.17 #DIV/0! #DIV/0!
Debtors Velocity 58.40 66.36 #DIV/0! #DIV/0!
Bank Borrowings to Sale 13.00 22.73 #DIV/0! #DIV/0!
Net Profit to Sales 55.00 33.76 #DIV/0! #DIV/0!
Op. Profit BIDT 600.00 430.00 0.00 0.00
Op. Profit to Sales 55.00 33.73 #DIV/0! #DIV/0!
Invetory Holding Level
R.M holding level 0 0 #DIV/0! #DIV/0!
W.I.P holding level 0 0 #DIV/0! #DIV/0!
F.G holding level 73 83 #DIV/0! #DIV/0!
Total Inveltory holdin le 73 83 #DIV/0! #DIV/0!
Inventory + Receivable/ 131.40 149.32 #DIV/0! #DIV/0!
R.M Cost to Sales 25.00 45.45 #DIV/0! #DIV/0!
Employee Cost to Sales 10.00 10.91 #DIV/0! #DIV/0!
Oth. Mfg. Exp. To Sales 1.00 1.82 #DIV/0! #DIV/0!
SGA Exp. To Sales 0.00 0.00 #DIV/0! #DIV/0!
Op. Profit BIDT/Op. Inco 1.09 1.16 #DIV/0! #DIV/0!
Growth in Sales 10.00 -100.00 #DIV/0!
Growth in Profits -32.47 -100.00 #DIV/0!
TURNOVER METHOD
Project Year 2015-16 2016-17 2017-18 2018-19
Estimated Sales 1000.00 1100.00 0.00 0.00
25.00% Estimated Sales 250.00 275.00 0.00 0.00
5.00% Margin 50.00 55.00 0.00 0.00
NWC 199.00 269.00 0.00 0.00
PBF (2-3)/(2-4) whichever is less 51.00 6.00 0.00 0.00
MPBF requested by the party 80.00 80.00 120.00 120.00
MPBF Recommended 80.00 80.00 120.00 120.00

METHOD - II
Project Year 2015-16 2016-17 2017-18 2018-19
Total Current Assets 525.00 736.00 0.00 0.00
Current liabilities( less Bank 196.00 217.00 0.00 0.00
borrow)
WC Gap 329.00 519.00 0.00 0.00
Margin - 25.00% Current Assets 131.25 184.00 0.00 0.00
NWC 199.00 269.00 0.00 0.00
PBF (3-4) / (3-5) whichever is less 130.00 250.00 0.00 0.00
MPBF requested by the party 80.00 80.00 120.00 120.00
MPBF Recommended 80.00 80.00 120.00 120.00

DRAWING POWER/LIMIT - INVENTORIES


Total Inventory 250.00 0.00 0.00
Less: Unpaid stocks (Creditors for purchaes) 140.00 0.00 0.00
Value of paid stock (a-b) 110.00 0.00 0.00
Less: Stipulated margin on stocks as per sanction 62.5 0 0
DP/DL on stocks (c-d) 47.50 0.00 0.00

DRAWING POWER/LIMIT - BOOK DEBTS


2010-11 2011-12 2012-13

(2-3) 220.00 0.00 0.00

(2-4) 6.00 0.00 0.00

(3-4) 335.00 0.00 0.00

(3-5) 250.00 0.00 0.00