You are on page 1of 35

Assesment of Working Capital Requirements

Form - II : Opearting Statement (Rs.in Lacs)


As per Profit & Loss Account actuals / estimates for the year ended / ending
31-Mar-11
31-Mar-12
31-Mar-13
Following
Following
Actual
Year-Projec.
Year-Projec.
(3)
(4)
(5)
No. of Students
30,800
34,565
42,560
No. of Acadmies
52
70
101
1. Gross sales - (i) Fees & Professional Receipts
664,996,254
708,807,253
828,807,253
(ii) Donations
105,641,982
166,896,751
175,241,589
(iii) Other Income
69,866,566
128,415,621
141,257,183
Add other revenue income
Total
840,504,802
1,004,119,625
1,145,306,025
2. Less excise duty
Deduct other items
3. Net sales(item 1 - item 2)
840,504,802
1,004,119,625
1,145,306,025
4. % age rise (+) or fall (-) in net sales as compared to
previous year (annualised)
1
0
0
Education Training & Community Services
102,418,695
209,171,457
210,721,744
Direct labour(Factory wages & salary)
288,670,525
403,836,008
409,893,548
Staff & Administration Expenses
7,065,394
71,234,370
11,908,433
Postage & Telephone Expenses
5,650,848
5,763,865
5,879,142
Direct & Fixed Expenses
3,942,413
4,021,261
4,101,686
Printing & Academic Expenses
52,142,897
72,709,661
77,072,241
Insurance
3,296,977
3,395,886
3,497,763
Operational & Development Expenses
12,558,112
15,282,117
16,199,044
Books, Periodicals & Subscriptions
20,059,845
1,493,894
1,583,527
Electricity & Water Expenses
18,597,450
10,518,116
11,149,203
Repair & Maintenance
12,117,101
4,697,210
4,979,043
Legal & Professional Charges
2,509,656
1,041,562
1,104,056
Travelling Expenses
9,270,968
7,270,682
7,706,923
Other expenses (Power & Fuel)
45,725,797
48,012,087
50,412,691
Depreciation
83,373,212
96,800,000
113,054,831
SUB-TOTAL
667,399,890
955,248,177
929,263,875
Add:Opening stocks-in-process
75,337,108
Sub-total
667,399,890
955,248,177
1,004,600,983
Deduct:Closing stocks-in-process
75,337,108
82,870,819
Cost of Production
667,399,890
879,911,069
921,730,165
Add : Opening stock of Finished goods
144,696,518
Sub-total
667,399,890
879,911,069
1,066,426,683
Deduct closing stock of Finished goods
144,696,518
248,243,036
SUB-TOTAL (Total cost of sales)
667,399,890
735,214,551
818,183,647
Gross Profit
173,104,912
268,905,074
327,122,378
6. Selling, general & adm. expenses
7.
SUB-TOTAL (5+6)
667,399,890
735,214,551
818,183,647
8. Operating profit before interest(3-7)
173,104,912
268,905,074
327,122,378
9. Interest
24,799,428
44,400,000
69,700,000
10.Operating profit after interest(8-9)
148,305,484
224,505,074
257,422,378
11. (i) Add other non-operating income
Sub-total (income)
(ii) Deduct other non-operating exp.
Sub-total(expenses)
(iii) Net of other non-operating income/expenses
12. Profit before tax/loss {10+11(iii)}
148,305,484
224,505,074
257,422,378
13. Provision for taxes
14. Net profit/loss (12-13)
148,305,484
224,505,074
257,422,378
15. (a)Equity dividend paid - amt ( already paid + b.s.prov.)
(b) Dividend Rate
16. Retained profit (14-15)
148,305,484
224,505,074
257,422,378
17. Retained profit/Net profit (% age)
1
1
1

FORM - III
ANALYSIS OF BALANCE SHEET (AMOUNT IN : Rs. in Lacs)
0.00
LIABILITIES

CURRENT LIABILITIES
1.Short-term borrowings from banks(incld.bills purchased
discounted & excess borrwoing placed on repayment basis)
(i) From applicant bank CCSDL
(ii) From applicant banks C/C &OD
(iii) (of which BP & BD)
Sub total (A)
2. Short term borrowings from others
3. Sundry creditor (Trade)
4. Advance payments from customers/dep. from dealers
5. Provision for taxation
6. Creditors for capital goods
7. Other statutory liabilities (due within one year)
8. Deposits/Instalments of term loans/DPGs/Debentures, etc.
(due within one year)
9. Other current liabilities & provisions (due in 1yr.)
(Specify major items)
a. Creditors for Services & Exps.
b. Other Current Liabilities & provisions
c. Other Current Liabilities (Chq Issu but not Presented)
Other Current Liabilities [Sub-total (B)]
10. Total Current Liabilities( total of 1 to 9 excl 1(iii))
TERM LIABILITIES
11.Debentures (not maturing within 1 yr.)
12.Prefrence shares(redeemable after1yr.)
13.Term loans & WCTL
14.Deferred Payment Credit excluding instt.due within 1 yr.)
15.Unsecured Loans (repayable after 1 yr.)
16.Other term liabilities(Advances from Customers)
17. TOTAL TERM LIABILITIES
17(a). Inter Unit Balance
18. Total Outside Liabilities(item 10 +17)
NET WORTH
19.Ordinary share capital - Corpus
20.General Reserve
21. Deposit from Directors & Shareholders
22.Other reserves(excluding provisions)
23.Surplus(+) or deficit(-) in P&L account
23(a).Others - Share Premium
23(b). Investment Allowance Reserve
24. NET WORTH
25. TOTAL LIABILITIES

31-Mar-11
Actual
(3)

31-Mar-12
Following
Year-Projec.
(4)

31-Mar-13
Following
Year-Projec.
(5)

12,473,552
-

311,933,980
311,933,980
1,451,318
-

390,000,000
390,000,000
2,451,318
-

10,485,282

5,158,001

10,316,003

10,485,282
22,958,834
22,958,834

5,158,001
6,609,319
318,543,300

10,316,003
12,767,321
402,767,321

196,945,615
-

185,886,000
-

616,786,000
-

128,840,089
325,785,704
348,744,537

39,158,135
225,044,135
543,587,435

80,724,460
697,510,460
1,100,277,781

1,439,069,520
370,163,815
1,809,233,335
2,157,977,873

1,852,036,760
594,668,889
2,446,705,649
2,990,293,083

2,972,933,347
852,091,267
3,825,024,615
4,925,302,395

FORM - III (Continued)


ANALYSIS OF BALANCE SHEET (AMOUNT IN : Rs.in lacs)
0.00
ASSETS

CURRENT ASSETS
26.Cash and bank balances
27.Investments(other than long term investments)
(i) Fixed Deposits( LC,BG,Margin )
(ii)Other Fixed deposits with bank
28.(i) Receivables other than defered & export
( including bills purchased and dicounted by banks)
(ii)Export receivables(incld bills purchased & dis.by bank)
29.Instalments of deferred receivables(due within 1 yr.)
30.Inventory:
(i) Raw materials(including stores & 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
32.Advance payment of taxes
33.Other current assets
- Bank Deposits
- Others
34. TOTAL CURRENT ASSETS(total of 26 to 33)
FIXED ASSETS
35.Gross Block(land & building,machinery,work-in-process)
36.Depreciation to date
37. NET BLOCK (35-36)
OTHER NON-CURRENT ASSETS
38.Investments/book debts/adv./deposits which are not
Current Assets
(i) a)Investments in subsidiary companies/affiliates
b)Others (amount enmarked for future expansion)
(ii)Advances to suppliers of capital goods & contractors
(iii)Inter unit A/c.
(iv)Others-Debtors >6 months
-Security deposit
-Any other Non-Current deposits
39.Non-consumables stores & spares
40.Other non-current assets incl.dues from directors
41. TOTAL OTHER NON-CURR.ASSETS
42.Intangible assets(patents, goodwill, prelim. exp.
bad/doubtful expenses not provided for, etc.)
43. TOTAL ASSETS (34+37+41+42)
44. TANGIBLE NET WORTH (24-42)
45. NET WORKING CAPITAL
46. Current Ratio
47. Total Outside Liabilities/ Tangible Net Worth
48. Total Term Liabilities/Tangible Net Worth

31-Mar-11
Actual
(3)
126,659,958
-

31-Mar-12
Following
Year-Projec.
(4)
20,377,905
15,000,000
220,033,626
-

31-Mar-13
Following
Year-Projec.
(5)
60,989,242
128,750,000
352,144,751
-

170,266,964
76,042,911
94,224,053
296,926,922

75,337,108
144,696,518
189,672,722
159,429,034
30,243,688
445,084,253

82,870,819
248,243,036
21,030,896
270,280,033
209,429,034
60,850,998
812,164,025

2,022,698,356
161,647,405
1,861,050,951

2,803,656,235
258,447,405
2,545,208,831

4,004,640,606
371,502,236
3,633,138,370

2,157,977,873
1,809,233,335
273,968,088
13
0
0
-

2,990,293,083
2,446,705,649
438,474,934
1
0
0
-

480,000,000
480,000,000
4,925,302,395
3,825,024,615
799,396,705
2
0
0
-

ment of Working Capital Requirements


m - II : Opearting Statement (Rs.in Lacs)
Account actuals / estimates for the year ended / ending
31-Mar-14
Following
Year-Projec.
(6)
51,600
130
968,807,253
184,003,668
155,382,901
1,308,193,822
1,308,193,822

31-Mar-15
Following
Year-Projec.
(7)
62,000
150
1,118,807,253
193,203,851
170,921,192
1,482,932,296
1,482,932,296

0
221,257,832
446,783,968
12,622,939
5,996,725
4,183,720
81,696,575
3,602,696
17,170,986
1,678,539
11,818,155
5,277,786
1,170,299
8,169,338
52,933,326
155,516,307
1,029,879,190
82,870,819
1,112,750,009
107,732,064
1,005,017,944
248,243,036
1,253,260,980
391,789,554
861,471,426
446,722,396

0
232,320,723
478,058,845
13,380,315
6,116,660
4,267,395
46,598,370
3,710,777
18,201,245
1,779,251
12,527,245
5,594,453
1,240,517
8,659,498
55,579,992
198,303,384
1,086,338,670
107,732,064
1,194,070,734
96,958,858
1,097,111,876
391,789,554
1,488,901,430
530,489,331
958,412,099
524,520,197

861,471,426
446,722,396
59,450,000
387,272,396

958,412,099
524,520,197
53,505,000
471,015,197

387,272,396
387,272,396
387,272,396
1

471,015,197
471,015,197
471,015,197
1

FORM - III
ANALYSIS OF BALANCE SHEET (AMOUNT IN : Rs. in Lacs)
31-Mar-14
Following
Year-Projec.
(6)

31-Mar-15
Following
Year-Projec.
(7)

530,000,000
530,000,000
3,451,318
-

570,000,000
570,000,000
4,451,318
-

20,632,005

41,264,010

20,632,005
24,083,323
554,083,323

41,264,010
45,715,328
615,715,328

646,786,000
-

496,786,000
-

42,353,439
689,139,439
1,243,222,762

44,047,576
540,833,576
1,156,548,905

3,874,950,529
1,239,363,663
5,114,314,192
6,357,536,954

5,168,234,180
1,710,378,860
6,878,613,039
8,035,161,944

FORM - III (Continued)


ANALYSIS OF BALANCE SHEET (AMOUNT IN : Rs.in lacs)
31-Mar-14
Following
Year-Projec.
(6)
39,530,176
40,500,000
537,521,618
-

31-Mar-15
Following
Year-Projec.
(7)
46,421,163
104,600,000
671,648,189
-

107,732,064
391,789,554
38,000,000
361,942,765
259,429,034
102,513,731
979,494,560

96,958,858
530,489,331
44,200,000
494,004,262
309,429,034
184,575,227
1,316,673,613

5,425,060,937
527,018,542
4,898,042,394

6,963,810,257
725,321,926
6,238,488,331

480,000,000

480,000,000

480,000,000

480,000,000

6,357,536,954
5,114,314,192
955,411,237
2
0
0

8,035,161,944
6,878,613,039
1,270,958,285
2
0
0

FORM - IV
Comparative statement of Current assets & Current Liabilities ( Amount in lacs )
As per Balance sheet as at
0.00
I. CURRENT ASSETS
31-Mar-11
31-Mar-12
31-Mar-13
Norms
Prev.
Following
Following
actual
Year-Projec.
Year-Projec.
(3)
(4)
(5)
1.Raw materials including stores & other items used in
the process of manufacturing
(a) Imported : Amount
: Month's consumption
(b) Indigenous : Amount
: Month's consumption
2. Other consumable spares, excldg. those included in(1) above
(a) Imported : Amount
: Month's consumption
(b) Indigenous : Amount
: Month's consumption
3. Stocks-in-process : Amount
75,337,108.00
82,870,818.80
: Month's cost of production
(1.03)
(1.08)
4. Finished goods : Amount
144,696,518.00
248,243,036.00
: Month's cost of Sales
(2.36)
(3.64)
5. Receivables other than export & defered receivables
( Incldg. bills purchased & discounted by bank)
: Amount
0.00
15000000.00
128750000.00
: Month's Domestic Sales( includg. defered payment sales)
(0.25)
(1.86)
6. Export receivables(incldg. bills purchased & disc.)
: Amount
0.00
0.00
0.00
: Month's export Sales
7. Advance to suppliers of materials & stores/spares,consumables
0.00
0.00
0.00
: Month's consumption
8. Other current assets includg. cash & bank balances & defered
Total
296926922.00
210050626.84
331269274.61
receivables due within one year(speciy major items)
: Cash & bank balances
126659958.00
20377904.63
60989241.77
: Investment except long-term investment of def. receivales
0.00
0.00
0.00
: Others
170266964.00
189672722.21
270280032.84
9. TOTAL CURRENT ASSETS
296926922.00
445084252.84
791133129.41
II. CURRENT LIABILITIES
(Other than bank borrowing for working capital)
10. Creditors for purchase of raw materials,stores & consumable
spares : Amount
: Month's purchase
11. Advance from customers
12. Statutory liabilities
13. Other current liabilities-specify major items
a) S T borrowings-others
b) Dividend payable
c) Instalments of TL, DPS & public deposits
d) Other current liabilities & provisions
14. TOTAL

12,473,551.76
-

1,451,317.92
-

2,451,317.92
-

10,485,282.00
22,958,833.76

5,158,001.31
6,609,319.23

10,316,002.62
12,767,320.54

0.00

FORM - V
Computation of Assessed Bank Finance for Working Capital (Rs.in Lacs)
As per Balance sheet as at
March 31' -March 31' -March31' 08
March31' 09
Following
Following
Following
Actual
Year-Projec.
Year-Projec.
Year-Projec.
(1)
(4)
(5)
(6)

ASSESSED BANK FINANCE


1. Total current assets
2. Other current laibilities(other than bank borrowing)
3. Working capital gap
4. Net working capital
5. Assessed Bank Finance
6. NWC to Total Current Assets %
7. Bank Finance to TCA %
8. Sundry Creditors to TCA %
9. Other Current Liability to Total Current assets %
10. Inventory to Net Sales ( Days )
11. Receivables to Gross Sales ( Days )
12. Sundry Creditors to Purchases ( Days )

0.00

1. SOURCES
a) Net profit (after tax)
b) Depreciation
c) Increase in capital
d) Increase in term liabilities,including public deposits
e) Decrease in :
i ) Fixed assets
ii) Other non-current assets
f) Others
g) TOTAL
2. USES
a) Net loss
b) Decrease in term liabilities,including public deposits
c) Increase in :
i ) Fixed asset
ii ) Depreciation adjustment
iii) Other non-current assets
d) Dividend payment
e) Others
f) TOTAL
3. Long term surplus / deficit
4. Increase / Decrease in current assets*
(as per details given below)
5. Increase / Decrease in current liabilities
other then bank borrowings
6. Increase / Decrease in working capital gap
7. Net surplus(+) / deficit(-)
8. Increase / Decrease in Bank borrowings
INCREASE / DECREASE IN NET SALES
*Break-up of (4)
i ) Increase / decrease in Raw materials
ii ) Increase / decrease in Stock -in-process
iii ) Increase / decrease in Finished goods
iv) Increase / decrease in Receivables (a) Domestic
(b) Export
v ) Increase / decrease in Stores & spares
vi) Increase / decrease in Other current assets

158765857.54
445084252.84
812164025.22
5080563.95
6609319.23
12767320.54
153685293.59
438474933.60
799396704.68
153685293.59
438474933.60
799396704.68
0.00
0.00
0.00
96.80
98.52
98.43
0.00
0.00
0.00
0.87
0.33
0.30
2.33
1.16
1.27
80
112
5
41
#DIV/0!
#DIV/0!
#DIV/0!
FORM - VI FUND FLOW STATEMENT (Rs.in lacs)
As per Balance sheet as at
March 31' 03
March 31' 06
March31' 08
Following
Following
Actual
Year-Projec.
Year-Projec.
(1)
(4)
(5)

979494559.71
24083323.16
955411236.54
955411236.54
0.00
97.54
0.00
0.35
2.11
150
11
#DIV/0!

March31' 09
Following
Year-Projec.
(6)

118342430.32
32653185.98
765123942.56
163529987.40
0.00
0.00
0.00
1079649546.26

224505074.08
96800000.00
412967239.41
0.00
0.00
0.00
0.00
734272313.49

257422378.33
113054830.84
1120896587.46
472466325.40
0.00
0.00
0.00
1963840122.03

387272395.70
155516306.58
902017181.68
0.00
0.00
0.00
0.00
1444805883.96

0.00
925964252.67
0.00
0.00
0.00
0.00
925964252.67
153685293.59
158,765,857.54

100741568.70
780957879.86
0.00
0.00
0.00
0.00
881699448.56
(147,427,135.07)
148,157,330.84

0.00
1200984370.53
0.00
480000000.00
0.00
0.00
1680984370.53
282,855,751.51
367,079,772.39

8371021.59
1420420330.51
0.00
0.00
0.00
0.00
1428791352.09
16,014,531.86
167,330,534.48

5,080,563.95

(16,349,514.53)

6,158,001.31

11,316,002.62

153,685,293.59
389334748.50
158,765,857.54
158,765,857.54

164,506,845.36
(311,933,980.43)
311,933,980.43
163614823.00
0.00
75,337,108.00
144,696,518.00
15,000,000.00
(86,876,295.16)
148,157,330.84

360,921,771.08
(78,066,019.57)
78,066,019.57
141186400.00
(0.00)
7,533,710.80
103,546,518.00
113,750,000.00
21,030,895.81
121,218,647.77
367,079,772.39

156,014,531.86
(140,000,000.00)
140,000,000.00
162887797.00
(0.00)
24,861,245.64
143,546,518.00
(88,250,000.00)
16,969,104.19
70,203,666.66
167,330,534.48

M - IV
ts & Current Liabilities ( Amount in lacs )
As per Balance sheet as at
31-Mar-14
Following
Year-Projec.
(6)

31-Mar-15
Following
Year-Projec.
(7)

107,732,064.44
96,958,858.00
(1.29)
(1.06)
391,789,554.00 530,489,331.00
(5.46)
(6.64)

40500000.00
(0.50)

104600000.00
(1.12)

0.00
0.00
401472941.27

0.00
0.00
540425424.26

39530176.30
0.00
361942764.97
941494559.71

46421162.61
0.00
494004261.65
1272473613.25

3,451,317.92
-

4,451,317.92
-

20,632,005.24
24,083,323.16

41,264,010.48
45,715,328.40

M-V
nce for Working Capital (Rs.in Lacs)
As per Balance sheet as at
March31' 10
Following
Year-Projec.
(7)
1316673613.25
45715328.40
1270958284.85
1270958284.85
0.00
96.53
0.00
0.34
3.13
165
26
#DIV/0!

STATEMENT (Rs.in lacs)


March31' 10
Following
Year-Projec.
(7)

471015196.90
198303383.88
1293283650.54
0.00
0.00
0.00
0.00
1962602231.31

148305862.45
1538749320.56
0.00
0.00
0.00
0.00
1687055183.01
275,547,048.31
337,179,053.55
21,632,005.24
315,547,048.31
(40,000,000.00)
40,000,000.00
174738474.00
0.00
(10,773,206.44)
138,699,777.00
64,100,000.00
6,200,000.00
138,952,482.99
337,179,053.55

Assesment of Working Capital Requirements


Financial Indicators
31-Mar-11
31-Mar-12
0.00
Following
Actual
Year-Projec.
(3)
(4)
1. Net Sales
840,504,802
1,004,119,625
1.a. Operating Profit
173,104,912
268,905,074
2. Profit Before Tax
148,305,484
224,505,074
2.a. PBT / Net sales( % )
18
22
3. Profit After Tax
148,305,484
224,505,074
4. Paid Up Capital
1,439,069,520
1,852,036,760
4.a. Cash Accruals
231,678,696
321,305,074
5. Tangible Net Worth
1,809,233,335
2,446,705,649
6. Total Outside Liability
348,744,537
543,587,435
7. TOL / TNW
0
0
7.a. Adjusted TNW
1,809,233,335
2,446,705,649
7.b. TOL / Adj. TNW
0
0
8. Total Current Assets
296,926,922
445,084,253
8.a. Total Tangible Assets
2,157,977,873
2,990,293,083
9. PBT / TTA ( % )
0
0
10. Operating Expenses
667,399,890
735,214,551
11. Operating Expenses / Net Sales ( % )
1
1
12. Cost Of Sales / Net sales ( % )
1
1
13. Depretiation
83,373,212
96,800,000
14. Interest
24,799,428
44,400,000
15. Net Working Capital
273,968,088
438,474,934
17. Inventory + Receivables
235,033,626
18. Assessed Bank Finance
19. PBDIT
256,478,124
365,705,074
20. PBDIT / Intt.
10
8
21. PBDIT / TTA
12
12
22. Purchases
23. Sundry Creditors
12,473,552
1,451,318
24. TOL / TNW
0
0
25. CA /CL
13
1
26. Bank Finance / TCA ( % )
27. Gross Sales / Total Current Assets
3
2
28. Operating Profit / Net Sales ( % )
21
27
29. Operating Profit / TTA ( % )
8
9
30. Operating Profit / TNW ( % )
10
11
31. Operating Profit / Gross Fixed Assets( % )
9
10
EFFICIENCY RATIOS
1. Net Sales to TTA ( times)
0
0
2.PBT to TTA ( % )
7
8
3. Operating costs to sales ( % )
79
73
4. Bank Finance to TCA ( % )
5. Inventory +Receivables to net sales ( days)
85
A. Assessed Bank Finance
B. CA /CL
C. TOL / TNW
D. PBDIT / Intt.
E. Net Profit / Net Sales ( % )
F. (PBDIT / TTA) ROCE
G. (Inventory + Receivable)/Net Sales ( days )
F. PBDIT / N. Sales

13
0
10
18
12

31

1
0
8
22
12
85
36

31-Mar-13
Following
Year-Projec.
(5)
1,145,306,025
327,122,378
257,422,378
22
257,422,378
2,972,933,347
370,477,209
3,825,024,615
1,100,277,781
0
3,825,024,615
0
812,164,025
4,925,302,395
0
818,183,647
1
1
113,054,831
69,700,000
799,396,705
480,894,751
440,177,209
6
9
2,451,318
0
2
1
29
7
9
8

31-Mar-14
Following
Year-Projec.
(6)
1,308,193,822
446,722,396
387,272,396
30
387,272,396
3,874,950,529
542,788,702
5,114,314,192
1,243,222,762
0
5,114,314,192
0
979,494,560
6,357,536,954
0
861,471,426
1
1
155,516,307
59,450,000
955,411,237
578,021,618
602,238,702
10
9
3,451,318
0
2
1
34
7
9
8

0
5
71

0
6
66

153

161

2
0
6
22
9
153
38

2
0
10
30
9
161
46

Financial Indicators
31-Mar-15
Following
Year-Projec.
(7)
1,482,932,296
524,520,197
471,015,197
32
471,015,197
5,168,234,180
669,318,581
6,878,613,039
1,156,548,905
0
6,878,613,039
0
1,316,673,613
8,035,161,944
0
958,412,099
1
1
198,303,384
53,505,000
1,270,958,285
776,248,189
722,823,581
14
9
4,451,318
0
2
1
35
7
8
8
0
6
65
191
2
0
14
32
9
191
49

March 31' -Yr .Before


Last-Prov.
0.00

March 31' -Last year's


Audited
0.00

March 31' -Current Year


Estimates
0.00

March 31' -Following


Year-Projec.
0.00

March31' 08
Following
Year-Projec.
0.00

March31' 09
Following
Year-Projec.
0.00

March31' 10
Following
Year-Projec.
0.00

Diff between SIP in P& L and in Balance sheet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Diff between FG in P& L and in Balance sheet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Diff between Depre. in P& L and in Balance sheet

0.00

0.00

0.00

0.00

0.00

0.00

Diff between P& L Balane & Inc in Retained Earnings

0.00

0.00

0.00

0.00

0.00

0.00

Cross Checks
Difference in Balance Sheet

0.00

0.00

0.00

0.00

S.No

Particulars

1 Total Current Assets

COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE


FOR BANK FINANCE
Actual
Actual
Projections
31-Mar-11
31-Mar-12
31-Mar-13
296,926,922

445,084,253

812,164,025

22,958,834

6,609,319

12,767,321

273,968,088

438,474,934

799,396,705

68,492,022

109,618,733

199,849,176

5 Permissible Bank Finance


6 Actual /Projected Net Working Capital

205,476,066
-

328,856,200
311,933,980

599,547,529
390,000,000

7 Item No. 3 - Item No. 4

205,476,066

328,856,200

599,547,529

8 Item No. 5 - Item No. 6

205,476,066

16,922,220

209,547,529

9 Bank Finance Permissible

205,476,066

16,922,220

209,547,529

16,922,220

209,547,529

2 Other Current Liabilities


3 Working Capital Gap (WCG)
4 Minimum stipulated net working capital
i.e. 25 % of WCG/25 % of Total Current
Assets as the case may be depending upon
the method of lending being applied
(export receivables to be excluded under both
the Method)

10 Excess

Method 2
S.No

Particulars

1 Total Current Assets


Less : 25% of Above Margin
Net Available Current Assets
Less Other Current Liabilities
Maximum permissible Bank Borrowing
(MPBF)
Actual Projected Borrowings
Excess/ Additional Borrowing to meet shortfall
in NWC

Actual
31-Mar-11

Projections
31-Mar-12

Projections
31-Mar-13

296,926,922

445,084,253

812,164,025

74,231,731

111,271,063

203,041,006

222,695,192

333,813,190

609,123,019

22,958,834

6,609,319

12,767,321

199,736,358
-

327,203,870
453,133,980

596,355,698
590,000,000

(125,930,110)

6,355,698

BLE BANK FINANCE


Projections
31-Mar-14

Projections
31-Mar-15

Projections
31-Mar-16

979,494,560

1,316,673,613

1,740,992,506

24,083,323

45,715,328

87,979,339

955,411,237

1,270,958,285

1,653,013,167

238,852,809

317,739,571

413,253,292

716,558,427
530,000,000

953,218,714
570,000,000

1,239,759,876
610,000,000

716,558,427

953,218,714

1,239,759,876

186,558,427

383,218,714

629,759,876

186,558,427

383,218,714

629,759,876

186,558,427

383,218,714

629,759,876

Projections
31-Mar-14

Projections
31-Mar-15

Projections
31-Mar-16

979,494,560

1,316,673,613

1,740,992,506

244,873,640

329,168,403

435,248,127

734,620,920

987,505,210

1,305,744,380

24,083,323

45,715,328

87,979,339

710,537,597
690,000,000

941,789,882
690,000,000

1,217,765,041
690,000,000

20,537,597

251,789,882

527,765,041

Financial Statement of Affairs- BARU SAHIB


PROJECTED BALANCE SHEET
Liabilities
Trust Funds (CORPUS)
As per Last B' Sheet
Add: Corpus Donation
Add: Capital Reserves
Income & Expenditure A/c
As per Last B'Sheet
Add: Excess of Income for the yr.
Total Funds
Secured Loans
Loan from Banks
- Term Loan
- WCTL
- Working Capital Funds
Unsecured Loans & Advances
Loans & Advances
Security Deposits
Current Liabilities & Provisions
Sundry Creditors
Expenses Payable
Total

Current Assets
Current Liabilities
Current Ratio
Total Debts
Total Equity
Debt Equity Ratio

31-Mar-11

31-Mar-12

31-Mar-13

31-Mar-14

502,693,028
28,636,776
-

531,329,804
42,803,425

574,133,228
46,227,699
480,000,000

620,360,927
49,925,914
480,000,000

907,739,717
370,163,815
1,809,233,335

1,277,903,532
594,668,889
2,446,705,649

1,872,572,420
852,091,267
3,825,024,615

2,724,663,688
1,239,363,663
5,114,314,192

196,945,615
-

416,786,000
200,000,000
390,000,000

486,786,000
160,000,000
530,000,000

66,710,442
62,129,647

185,886,000
311,933,980
39,158,135

80,724,460

42,353,439

12,473,552
10,485,282

1,451,318
5,158,001

2,451,318
10,316,002.62

3,451,318
20,632,005

2,157,977,873

2,990,293,083

4,925,302,395

6,357,536,954

296,926,922
22,958,834

445,084,253
318,543,300

812,164,025
402,767,321

979,494,560
554,083,323

13

325,785,704
1,809,233,335

536,978,115
2,446,705,649

1,087,510,460
3,825,024,615

1,219,139,439
5,114,314,192

0.18

0.22

0.28

0.24

256,478,124
24,799,428

365,705,074
44,400,000

440,177,209
69,700,000

602,238,702
59,450,000

Interest Service Ratio


Profit Before Interest & Depeciation
Interest

Interest Service Ratio

10.34

8.24

6.32

10.13

31-Mar-15

31-Mar-16

670,286,841
53,919,988
480,000,000
3,964,027,351
1,710,378,860
6,878,613,039

376,786,000
120,000,000
570,000,000
44,047,576

Assets

Fixed Assets
724,206,829 As per Schedule
58,233,587 Assets under Constructions
480,000,000 Investments
IPR's & Brand Value
5,674,406,210 Current Assets
2,279,497,937 Inventory
9,216,344,563 Stocks In Process
Goods in Transit
Sundry Debtors
266,786,000 Margin, Security Deposits & Advances
80,000,000 Bank Deposits
610,000,000 Other Assets
Cash & Bank Balances
45,809,479

4,451,318
41,264,010

5,451,318
82,528,021

8,035,161,944

10,306,919,381

1,316,673,613
615,715,328

1,740,992,506
697,979,339

1,110,833,576
6,878,613,039

1,002,595,479
9,216,344,563

0.16

0.11

722,823,581
53,505,000

859,532,185
48,154,500

Total

31-Mar-11
1,861,050,951
-

31-Mar-12
2,492,530,491
52,678,340
-

16,080,422
76,042,911
78,143,631
126,659,958

144,696,518
75,337,108
15,000,000
18,689,235
159,429,034
11,554,453
20,377,905

2,157,977,873
-

2,990,293,083
-

13.51

17.85

31-Mar-13

31-Mar-14

31-Mar-15

31-Mar-16

3,628,812,586
4,325,784

4,816,805,110
81,237,285

6,140,954,692
97,533,638

7,951,924,974
134,001,902

480,000,000

480,000,000

480,000,000

480,000,000

248,243,036
82,870,819
21,030,896
128,750,000
48,949,912
209,429,034
11,901,086
60,989,242

391,789,554
107,732,064
38,000,000
40,500,000
89,660,557
259,429,034
12,853,173.19
39,530,176

530,489,331
96,958,858
44,200,000
104,600,000
170,436,737
309,429,034
14,138,490.51
46,421,163

680,700,630
87,262,972
31,780,000
184,600,000
331,284,838
359,429,034
15,552,340
50,382,692

4,925,302,395
-

6,357,536,954
-

8,035,161,944
-

10,306,919,381
-

Financial Statement of Affairs- BARU SAHIB


PROJECTED INCOME & EXPENDITURE ACCOUNTS
EXPENDITURE
Education Training & Community Services
Personnel Expenses
Staff & Administration Expenses
Movement in Stock
Movement in WIP
Petrol, Fuel & Transportation Services
Postage & Telephone Expenses
Direct & Fixed Expenses
Printing & Academic Expenses
Insurance
Operational & Development Expenses
Books, Periodicals & Subscriptions
Electricity & Water Expenses
Repair & Maintenance
Legal & Professional Charges
Travelling Expenses
Finance & Interest Charges
- Long Term
- Working Capital
Depreciaion
Surplus
Total

(President)

31-Mar-11
102,418,695
288,670,525
7,065,394
45,725,797
5,650,848
3,942,413
52,142,897
3,296,977
12,558,112
20,059,845
18,597,450
12,117,101
2,509,656
9,270,968

31-Mar-12
209,171,457
403,836,008
71,234,370
(144,696,518)
(75,337,108)
48,012,087
5,763,865
4,021,261
72,709,661
3,395,886
15,282,117
1,493,894
10,518,116
4,697,210
1,041,562
7,270,682

31st March13
210,721,744
409,893,548
11,908,433
(103,546,518)
(7,533,711)
50,412,691
5,879,142
4,101,686
77,072,241
3,497,763
16,199,044
1,583,527
11,149,203
4,979,043
1,104,056
7,706,923

19,458,915
5,340,514
83,373,212
148,305,484

21,600,000
22,800,000
96,800,000
224,505,074

30,200,000
39,500,000
113,054,831
257,422,378

840,504,802

1,004,119,625

1,145,306,025

31stMarch14
221,257,832
446,783,968
12,622,939
(143,546,518)
(24,861,246)
52,933,326
5,996,725
4,183,720
81,696,575
3,602,696
17,170,986
1,678,539
11,818,155
5,277,786
1,170,299
8,169,338

31st March15
232,320,723
478,058,845
13,380,315
(138,699,777)
10,773,206
55,579,992
6,116,660
4,267,395
46,598,370
3,710,777
18,201,245
1,779,251
12,527,245
5,594,453
1,240,517
8,659,498

23,900,000
35,550,000
155,516,307
387,272,396

21,510,000
31,995,000
198,303,384
471,015,197

1,308,193,822

1,482,932,296

31st March16
235,805,534
485,229,728
14,183,134
(150,211,299)
9,695,886
58,358,992
6,238,993
4,352,743
91,794,272
3,822,100
19,293,320
1,886,007
13,278,879
5,930,120
1,314,948
9,179,068

INCOME
Fees & Professional Receipts
(Education, Vocational & Training Etc)
Donations
Other Income

31-Mar-11
664,996,254
105,641,982
69,866,566

19,359,000
28,795,500
242,258,607
569,119,077
1,669,684,608 Total

(Secretary)

840,504,802
-

31-Mar-12
708,807,253

31-Mar-13
828,807,253

31-Mar-14
968,807,253

31-Mar-15
1,118,807,253

31-Mar-16
1,278,807,253

166,896,751

175,241,589

184,003,668

193,203,851

202,864,044

128,415,621

141,257,183

155,382,901

170,921,192

188,013,311

1,004,119,625
-

1,145,306,025
-

1,308,193,822
-

1,482,932,296
-

1,669,684,608
-

35.Gross Block(land & building,machinery,work-in-process)


36.Depreciation to date
37. NET BLOCK (35-36)

925,964,253
32,653,186
893,311,067

1,271,341,376
45,621,007
1,225,720,369

35.Gross Block(land & building,machinery,work-in-process)


36.Depreciation to date
37. NET BLOCK (35-36)

925,964,253
32,653,186
893,311,067

1,303,994,562
78,274,193
1,225,720,369

0.00

0.00

1,944,424,163
83,373,212
1,861,050,951

2,695,761,629
96,800,000
2,598,961,629

3,688,142,338
113,054,831
3,575,087,508

4,714,214,787
155,516,307
4,558,698,480

5,767,466,766
198,303,384
5,569,163,382

2,022,698,356
161,647,405
1,861,050,951

2,803,656,235
258,447,405
2,545,208,831

4,004,640,606
371,502,236
3,633,138,370

5,425,060,937
527,018,542
4,898,042,394

6,963,810,257
725,321,926
6,238,488,331

0.00

0.00

0.00

0.00

0.00

7,130,745,241
242,258,607
6,888,486,634

9,053,507,409
967,580,533
8,085,926,875

0.00

Financial Statement of Affairs- BARU SAHIB


PROJECTED INCOME & EXPENDITURE ACCOUNTS
EXPENDITURE
Education Training & Community Services
Personnel Expenses
Staff & Administration Expenses
Movement in Stock
Movement in WIP
Petrol, Fuel & Transportation Services
Postage & Telephone Expenses
Direct & Fixed Expenses
Printing & Academic Expenses
Insurance
Operational & Development Expenses
Books, Periodicals & Subscriptions
Electricity & Water Expenses
Repair & Maintenance
Legal & Professional Charges
Travelling Expenses
Finance & Interest Charges
- Long Term
- Working Capital
Depreciaion
Surplus
Total

31-Mar-11
102,418,695
288,670,525
7,065,394
45,725,797
5,650,848
3,942,413
52,142,897
3,296,977
12,558,112
20,059,845
18,597,450
12,117,101
2,509,656
9,270,968

840,504,802
% of Total Income
12.19
34.34
0.84
5.44
0.67
0.47
6.20
0.39
1.49
2.39
2.21
1.44
0.30
1.10

19,458,915
5,340,514
83,373,212
148,305,484

2.32
0.64
9.92
17.64

840,504,802

31-Mar-12
209,171,457
403,836,008
71,234,370
(144,696,518)
(75,337,108)
48,012,087
5,763,865
4,021,261
72,709,661
3,395,886
15,282,117
1,493,894
10,518,116
4,697,210
1,041,562
7,270,682
21,600,000
22,800,000
96,800,000
224,505,074
1,004,119,625

1,004,119,625
% of Total Income
20.83
40.22
7.09
(14.41)
(7.50)
4.78
0.57
0.40
7.24
0.34
1.52
0.15
1.05
0.47
0.10
0.72
2.15
2.27
9.64
22.36

1,145,306,025
31st March13 % of Total Income
210,721,744
18.40
409,893,548
35.79
11,908,433
1.04
(103,546,518)
(9.04)
(7,533,711)
(0.66)
50,412,691
4.40
5,879,142
0.51
4,101,686
0.36
77,072,241
6.73
3,497,763
0.31
16,199,044
1.41
1,583,527
0.14
11,149,203
0.97
4,979,043
0.43
1,104,056
0.10
7,706,923
0.67
30,200,000
39,500,000
113,054,831
257,422,378
1,145,306,025

2.64
3.45
9.87
22.48

1,308,193,822
31stMarch14 % of Total Income
221,257,832
16.91
446,783,968
34.15
12,622,939
0.96
(143,546,518)
(10.97)
(24,861,246)
(1.90)
52,933,326
4.05
5,996,725
0.46
4,183,720
0.32
81,696,575
6.24
3,602,696
0.28
17,170,986
1.31
1,678,539
0.13
11,818,155
0.90
5,277,786
0.40
1,170,299
0.09
8,169,338
0.62
23,900,000
35,550,000
155,516,307
387,272,396
1,308,193,822

1.83
2.72
11.89
29.60

31st March15
232,320,723
478,058,845
13,380,315
(138,699,777)
10,773,206
55,579,992
6,116,660
4,267,395
46,598,370
3,710,777
18,201,245
1,779,251
12,527,245
5,594,453
1,240,517
8,659,498
21,510,000
31,995,000
198,303,384
471,015,197
1,482,932,296

1,482,932,296
% of Total Income
15.67
32.24
0.90
(9.35)
0.73
3.75
0.41
0.29
3.14
0.25
1.23
0.12
0.84
0.38
0.08
0.58
1.45
2.16
13.37
31.76

1,308,193,822
31st March16
% of Total Income
235,805,534
18.03
485,229,728
37.09
14,183,134
1.08
(150,211,299)
(11.48)
9,695,886
0.74
58,358,992
4.46
6,238,993
0.48
4,352,743
0.33
91,794,272
7.02
3,822,100
0.29
19,293,320
1.47
1,886,007
0.14
13,278,879
1.02
5,930,120
0.45
1,314,948
0.10
9,179,068
0.70
19,359,000
28,795,500
242,258,607
569,119,077
1,669,684,608

INCOME
Fees & Professional Receipts
(Education, Vocational & Training Etc)
Donations
Other Income

31-Mar-11
664,996,254
105,641,982
69,866,566

1.48
2.20
18.52
43.50
Total

840,504,802
-

% Increase from Py
68.32

31-Mar-12
% Increase from Py
708,807,253
6.59

31-Mar-13
% Increase from Py
828,807,253
16.93

31-Mar-14
968,807,253

37.82

166,896,751

57.98

175,241,589

5.00

184,003,668

531.94

128,415,621

83.80

141,257,183

10.00

155,382,901

1,004,119,625
-

1,145,306,025
-

1,308,193,822
-

% Increase from Py
16.89

31-Mar-15
% Increase from Py
1,118,807,253
15.48

30-Mar-16
% Increase from Py
1,278,807,253
14.30

5.00

193,203,851

5.00

202,864,044

5.00

10.00

170,921,192

10.00

188,013,311

10.00

1,482,932,296
-

1,669,684,608
-