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1 2 3
k. Bank Borrowings (e/d %) 60.42 60.72 63.08
l. Sundry Creditors (f/d %) 0.00 0.00 0.44
m. Other CL (g/d %) 1.48 0.12 0.07
n. NWC (i/d %) 37.10 37.16 33.41
Total 100.00 100.00 100.00
iii. The information should be furnished for each line of activity/division/unit separately as also for the
company as a whole.
iv. In Section D, the levels in days should be computed for each column as follows:
For Inventory : Value * 365 divided by net sales.
For Receivables : Value * 365 divided by gross sales
For Sundry Creditors : Value * 365 divided by purchases.
(For the above computation under column 2, sales/purchases for part of a year is to be annualized)
v. This format is also applicable to traders and merchant exporters.