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ÈSTART HERE
Name: Roop Enterprise
Name:
CONTENTS
9 Ratio Analysis
12 Charts
will be automatically
CMA
v2
About this CMA format
Name of the applicant can be filled only in this sheet (in cell E7 on the left). Even if it is written in lowercase, it will be
1
automatically copied in other sheets in UPPERCASE only. Nowhere else in this file, it can be written.
Locked cells can be accessed. However, they or the information contained in the locked cells cannot be modified or
4
However, it can be modified in the unlocked file.
Locked cells may contain either formula or reference to information in other cells or a hyperlink or any other informat
5
not required to be modified.
6 Data is required to be & can be filled up manually in Form-I to Form-III (assets & liabilities) in the unlocked cells only
Data is not required to be & cannot be filled up manually in other Forms or sheets. They provide information based o
7
Forms-I to Form-III (assets & liabilites).
8 All calculations in all other Forms & sheets are automatic by different formulae & links to other sheets
9 All efforts have been taken to make all the Forms & statements error-free. However, chance of error cannot be ruled
10 If you come across any errors or problems while using these Forms & statements, kindly inform me about the same.
to other sheets
1 Fund based
Cash Credit - - - - 2,000,000.00
- - - -
B. Term Loan -
Term Loans/DPGS excluding Working Capital Loans
Total: - - - - - 2,000,000.00
(Companies / Firms / Concerns in which Directors / Partners / Proprietor and / or their family members or the brorower Company is / are asssociated
with the other Unit as Directors / Partners / Proprietor or has / have furnishted guarantees).
Name: #REF!
Annual makeup of Limits from all Banks and financial institutions
A/c Name of Working Capital
Sr. No. Name of the Associate Company & Activity Bank / Term Loan & Overdues, if any
Date of Balance Financial Non-fund DPG
Fund based
Sheet Institution based
1 - - - -
2 - - - -
3 - - - -
- - - -
Page 5of 30 Assessment of Working Capital Requirements Rs. in Lakhs
FORM II : OPERATING STATEMENT
Name:
Current Year
Actuals as per audited accounts Following years Proje
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
A Quantities:
i Raw Material Consumption - - - - -
ii Sales - - - 9,400,000.00 10,600,000.00
iii Rejects and Scraps - - - - -
1 Gross Income
a Sales (net of returns)
i Domestic Sales - - - 9,400,000.00 10,600,000.00
ii Export Sales - - - - -
T1 Sub-total [ a(i+ii) ] - - - 9,400,000.00 10,600,000.00
iii Less: Excise Duty - - - - -
T2 Net Sales [ T1-iii ] - - - 9,400,000.00 10,600,000.00
iv % rise or fall in sales turnover [compared to previous year] {0.00%} {0.00%} {0.00%} {0.00%} {12.77%}
b Other Income
i - - - - -
ii - - - - -
iii - - - - -
iv - - - - -
v - - - - -
T3 Total Other income [ b(i to iv) ] - - - - -
Current Year
Actuals as per audited accounts Following years Proje
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
5 Finance Charges
i Interest of Bank Loan - - - 850,000.00 1,050,000.00
ii - - - - -
iii - - - - -
iv - - - - -
v - - - - -
T14 Total Finance Charges [ 5(i to v) ] - - - 850,000.00 1,050,000.00
7 Non-Operating Income
i - - - -
ii - - - - -
iii - - - - -
T15 Total Non-Operating Income [ 7(i to iii) ] - - - - -
8 Non-Operating Expenses
i - - - - -
ii - - - - -
iii - - - - -
9 T16 Total Non-Operating Expenses [ 8(i to iii) ] - - - - -
T17 Net Non-Operating Income (+) /
Expenses (-) [ T15-T16 ] - - - - -
16 Additional Data:
Break-up of Total Gross Income
Domestic Sales:
i 1st Quarter - - - - -
ii 2nd Quarter - - - - -
iii 3rd Quarter - - - - -
iv 4th Quarter - - - - -
Page 7of 30 Assessment of Working Capital Requirements Rs. in Lakhs
FORM II : OPERATING STATEMENT
Name:
Current Year
Actuals as per audited accounts Following years Proje
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
T18 sub-total [i to iv] - - - - -
T19 Export Sales - - - - -
T20 Total [T18+T19] to agree with T4] - - - - -
Page 8of 30 Assessment of Working Capital Requirements Rs. in Lakhs
ERATING STATEMENT
31-Mar-22 31-Mar-23
Year 6 Year 7
- -
11,800,000.00 -
- -
11,800,000.00 -
- -
11,800,000.00 -
- -
11,800,000.00 -
{11.32%} -{100.00%}
- -
- -
- -
- -
- -
- -
11,800,000.00 -
- -
3,120,000.00 -
3,120,000.00 -
- -
- -
- -
545,100.00 -
144,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
689,100.00 -
3,809,100.00 -
- -
3,809,100.00 -
- -
3,809,100.00 -
- -
3,809,100.00 -
- -
3,809,100.00 -
Page 9of 30 Assessment of Working Capital Requirements Rs. in Lakhs
ERATING STATEMENT
31-Mar-22 31-Mar-23
Year 6 Year 7
186,000.00 -
650,000.00 -
820,000.00 -
- -
- -
- -
- -
- -
- -
- -
1,656,000.00 -
6,334,900.00 -
1,300,000.00 -
- -
- -
- -
- -
1,300,000.00 -
5,034,900.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
5,034,900.00 -
- -
5,034,900.00 -
{42.67%} {0.00%}
- -
{0.00%} {0.00%}
{0.00%} {0.00%}
5,034,900.00 -
{100.00%} {0.00%}
- -
- -
- -
- -
Page 10of 30 Assessment of Working Capital Requirements Rs. in Lakhs
ERATING STATEMENT
31-Mar-22 31-Mar-23
Year 6 Year 7
- -
- -
- -
Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Current Year
Actuals as per audited accounts Following years Project
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
Current Liablities
1 Short term borrowings
a from Banks (including bills purchased, discounted
& excess borrowings placed on repayment basis)
i from Applicant Bank - - - 2,000,000.00 2,000,000.00
ii from Other Banks - - - -
T1 sub-total [ a(i + ii) ] - - - 2,000,000.00 2,000,000.00
of which BP & BD
iii from Applicant Bank {00.00} {00.00} {00.00} {00.00} {00.00}
iv from Other Banks {00.00} {00.00} {00.00} {00.00} {00.00}
T2 sub-total [ b(iii + iv) ] - - - - -
T3 Total short term borrowings from banks T1 - - - 2,000,000.00 2,000,000.00
b from Others
i Sundry Trade Creditors - Indigenous - - - 500,000.00 645,600.00
ii Sundry Trade Creditors - Import - - - - -
iii Advance payments from Customers / - -
Deposits from Dealers / Stockists - - - 150,000.00 245,000.00
iv Provision for Taxation - - - 160,000.00 245,000.00
v Dividend payable - - - - -
vi Other Statutory Liabilities (due within 1 year) - - - - -
vii Deposits / Debentures / Instalments of Term
Loans / DPGs etc. (due within 1 year) - - - - -
T4 Total short term borrowings from others [ b(i to vii) ] - - - 810,000.00 1,135,600.00
2 Other Current Liabilities and Provisions
(due within one year-specify major items)
i GST - - - 16,000.00 22,000.00
ii - - - - -
iii - - - - -
iv - - - - -
v - - - - -
T5 sub-total [ 2(i to v) ] - - - 16,000.00 22,000.00
T6 Current Liabilities excl. bank borrowings [ T4+T5 ] - - - 826,000.00 1,157,600.00
T7 Total Current Liabilities [ T3+T6 ] - - - 2,826,000.00 3,157,600.00
3 Term Liabilities
a Debentures (maturing after 1 year) - - - - -
b Preference Shares (redeemable after 1 year) - - - - -
c Term loans (repayable after 1 year) - - - - -
d Deferred Payment Credits (repayable after 1 year) - - - - -
e Term deposits (repayable after 1 year) - - - - -
f Other term liabilities
i Unsecured Loans - - - 2,000,000.00 1,500,000.00
ii - - - - -
T8 Total Term Liabilities [ 3(a to f) ] - - - 2,000,000.00 1,500,000.00
T9 Total Outside Liabilities [ T7+T8 ] - - - 4,826,000.00 4,657,600.00
4 Net Worth
a Capital - - - 300,000.00 356,000.00
b General reserve - - - - -
c Revaluation Reserve - - - - -
d Other reserves (excluding provisions) - - - - -
e Surplus (+) or deficit (-) in P & L A/c - - - - -
f Others
i Share Premium Account - - - - -
ii Capital Redemption Reserve - - - - -
iii - - - - -
iv - - - - -
v - - - - -
T10 Net Worth [ 4(a to f) ] - - - 300,000.00 356,000.00
T11 Total Liabilities [ T9+T10 ] - - - 5,126,000.00 5,013,600.00
To check whether total assets match with total liabilities click here
Assessment of Working Capital Requirements Rs. in Lakhs
ALYSIS OF BALANCE SHEET
31-Mar-22 31-Mar-23
Year 6 Year 7
2,000,000.00 -
- -
2,000,000.00 -
{00.00} {00.00}
{00.00} {00.00}
- -
2,000,000.00 -
890,454.00 -
- -
350,000.00 -
350,000.00 -
- -
- -
- -
1,590,454.00 -
26,000.00 -
- -
- -
- -
- -
26,000.00 -
1,616,454.00 -
3,616,454.00 -
- -
- -
- -
- -
- -
1,100,000.00 -
- -
1,100,000.00 -
4,716,454.00 -
412,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
412,000.00 -
5,128,454.00 -
Current Year
Actuals as per audited accounts Following years Projected
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
Current Assets
5 Cash and bank balances - - - 100,000.00 275,000.00
6 Investments - - - -
[other than long term Investments]
i Government & other trustee securities - - - - -
ii Fixed deposits with Banks & Others - - - - -
T12 sub-total [ 6(i+ii) ] - - - - -
7 i Receivables other than deferred & exports - - - - -
[Including bills purchased & discounted
by bankers]
ii Export receivables (Including bills - - - - -
purchased/discounted by bankers)
T13 sub-total [ 7(i+ii) ] - - - - -
8 Instalments under deferred receivables - - - - -
(due within one year)
9 Inventory
a Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - -
ii Indigeneous - - - - -
b Work [ Stock ] in Process - - - - -
c Finished Goods - - - 1,124,000.00 1,365,000.00
d Goods in Transit - - - 476,000.00 534,000.00
e Other consumable spares
i Imported - - - -
ii Indigeneous - - - 1,200,000.00 1,440,000.00
T14 sub-total [ 9(a to e) ] - - - 2,800,000.00 3,339,000.00
10 Advances to suppliers of of raw materials /
stores & spares - - - - -
11 Advance payment of taxes - - - 55,000.00 64,500.00
12 Other current assets [specify major items]
i Paper Cartons - - - 490,000.00 580,000.00
ii - - - - -
iii - - - - -
iv - - - - -
v - - - - -
T15 sub-total [ 12(i to v) ] - - - 490,000.00 580,000.00
13 Fixed Assets
i Gross Block - - - 550,000.00 665,000.00
ii Depreciation to date - - - 76,000.00 84,800.00
T17 Net Block [ 13(i-ii) ] - - - 474,000.00 580,200.00
Page 14 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Current Year
Actuals as per audited accounts Following years Projected
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
Other Non-Current Assets
14 Investments / book debts /advances /
deposits which are non-current
a Investments in subsidiary
companies / affiliates - - - - -
b Other investments - - - - -
c Advances to suppliers of
capital goods and contractors - - - 336,000.00 454,000.00
d Deferred receivables
[maturity exceeding one year] - - - - -
e Security deposits / Tender Deposits - - - 120,000.00 240,000.00
f Others
i Receivables exceeding one year - - - - -
ii - - - - -
iii - - - - -
T18 sub-total [ 14(a to f) ] - - - 456,000.00 694,000.00
15 Obsolete Stocks - - - - -
16 Non-consumable consumables & spares - - - - -
17 Other non-current assets - - - - -
(Including dues from directors)
T19 Total Other Non-Current Assets [ 14 to 17 ] - - - 456,000.00 694,000.00
18 Intangible assets - - - - -
(Patents, Goodwill, Preliminary Expenses,
Bad / Doubtful Debts not provided for etc)
To check whether total assets match with total liabilities click here
22 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 Bills accepted / guarnatees extended to
accommodate associate / sister concerns /
other third parties - - - - -
Page 15 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
NALYSIS OF BALANCE SHEET
31-Mar-22 31-Mar-23
Year 6 Year 7
364,000.00 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
1,564,600.00 -
674,310.00 -
- -
1,680,000.00 -
3,918,910.00 -
- -
72,000.00 -
670,000.00 -
- -
- -
- -
- -
670,000.00 -
5,024,910.00 -
754,000.00 -
94,000.00 -
660,000.00 -
Page 16 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
NALYSIS OF BALANCE SHEET
31-Mar-22 31-Mar-23
Year 6 Year 7
- -
- -
578,000.00 -
- -
360,000.00 -
- -
- -
- -
938,000.00 -
- -
- -
- -
938,000.00 -
- -
6,622,910.00 -
412,000.00 -
1,408,456.00 -
1.39 -
11.45 -
2.67 -
- -
- -
- -
- -
- -
Assessment of Working Capital Requirements Rs. in Lakhs
FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
Current Year
Actuals as per audited accounts Following years Projec
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
CURRENT ASSETS
1 Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - -
[Months' Consumption] {00.00} {00.00} {00.00} {00.00} {00.00}
2 Stocks in Process - - - - -
[Months' Cost of Production] {00.00} {00.00} {00.00} {00.00} {00.00}
CURRENT LIABILITIES
[Other than bank borrowings for working capital]
31-Mar-22 31-Mar-23
Year 6 Year 7
- -
{00.00} {00.00}
674,310.00 -
{02.59} {00.00}
- -
{00.00} {00.00}
1,564,600.00 -
{04.93} {00.00}
- -
{00.00} {00.00}
1,680,000.00 -
{00.00} {00.00}
- -
{00.00} {00.00}
- -
{00.00} {00.00}
- -
364,000.00 -
- -
- -
72,000.00 -
670,000.00 -
- -
- -
5,024,910.00 -
890,454.00 -
3.42 -
350,000.00 -
350,000.00 -
- -
26,000.00 -
- -
- -
- -
- -
26,000.00 -
1,616,454.00 -
Assessment of Working Capital Requirements Rs. in Lakhs
FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL
Name: #VALUE!
Current Year
Actuals as per audited accounts Following years Projected
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22 31-Mar-23
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Current Year
Actuals as per audited accounts Following years Projected
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22 31-Mar-23
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
A SOURCES OF FUNDS
1 Net profit for the year after tax - - 4,561,000.00 ### ### -
2 Depreciation - - 76,000.00 8,800.00 9,200.00 (94,000.00)
3 Increase in capital - - 300,000.00 56,000.00 56,000.00 -
4 Increase in long-term funds / term liabilities - - 2,000,000.00 - - -
5 Decrease in fixed assets - - - - - 754,000.00
6 Decrease in other non-current assets - - - - - 938,000.00
7 Others - - - - - -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T1 Total - - 6,937,000.00 ### ### ###
B APPLICATION OF FUNDS
1 Net loss for the year - - - - - -
2 Decrease in capital - - - - - 412,000.00
3 Decrease in long-term funds / term liabilities - - - ### ### ###
4 Increase in fixed assets - - 550,000.00 ### 89,000.00 -
5 Increase in other non-current assets - - 456,000.00 ### ### -
6 Dividend payments - - - - - -
7 Others - - 4,561,000.00 ### ### -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T2 Total - - 5,567,000.00 ### ### ###
a Long term surplus (+) / deficit (-) [ T1-T2 ] - - 1,370,000.00 ### ### 86,000.00
b Increase / (decrease) in current assets * - - 3,445,000.00 ### ### ###
* as per details given below at "h"
c Increase / (decrease) in current liabilities other
than bank borrowings - - 826,000.00 ### ### ###
d Increase / (decrease) in working capital gap - - 2,619,000.00 ### ### ###
e Net surplus / (deficit) - - (1,249,000.00) ### ### ###
f Increase / (decrease) bank borrowings - - 2,000,000.00 - - ###
g Increase / (decrease) net sales - - 9,400,000.00 ### ### ###
Current Year
Actuals as per audited accounts Following yea
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20
Year 1 Year 2 Year 3 Year 4
OPERATING STATEMENT
INCOME
Domestic sales - - - 9,400,000.00
Export sales - - - -
Gross Sales - - - 9,400,000.00
Excise duty - - - -
Net Sales - - - 9,400,000.00
Other Income - - - -
Gross Income - - - 9,400,000.00
EXPENSES
Raw material [Imported] - - - -
Raw material [Indigenous] - - - 2,200,000.00
Consumables [Imported] - - - -
Consumables [Indigenous] - - - -
Total Material Cost - - - 2,200,000.00
Total Consumables Cost - - - -
Total purchases - - - 2,200,000.00
Direct Labour - - - 400,000.00
Depreciation - - - -
Other direct overheads - - - 120,000.00
Total direct expenses - - - 520,000.00
Inventory [opening] of WIP - - - -
Inventory [closing] of WIP - - - -
Total cost of production - - - 2,720,000.00
Inventory [opening] of finished goods - - - -
Inventory [closing] of finished goods - - - -
Average inventory of finished goods - - - -
Total cost of sales - - - 2,720,000.00
Gross Profit - - - 6,680,000.00
Total indirect expenses - - - 1,269,000.00
Opearting profit before finance charges - - - 5,411,000.00
Total finance charges [only interest element] - - - 850,000.00
Opearting profit after finance charges - - - 4,561,000.00
Non-operating income - - - -
Non-operating expenses - - - -
Profit before Tax / (Loss) PBT - - - 4,561,000.00
Provision for Taxes - - - -
Net Profit / Loss after Tax PAT - - - 4,561,000.00
Equity divident payout - - - -
Retained Profit - - - 4,561,000.00
Net profit before depreciation, interest & tax [PBDIT] - - - 5,411,000.00
Net profit before interest & tax [PBIT] - - - 5,411,000.00
Page 22 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name: #VALUE!
Current Year
Actuals as per audited accounts Following yea
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20
Year 1 Year 2 Year 3 Year 4
BALANCE SHEET
Liabilities
Short-term borrowings from banks - - - 2,000,000.00
Sundry creditors - - - 500,000.00
Opening creditors for FIRST yearÆ - NA NA NA
Average creditors - - - 250,000.00
Short-term borrowings from others - - - 810,000.00
Other current liabilities - - - 16,000.00
Total current liabilities - - - 2,826,000.00
Total term liabilities - - - 2,000,000.00
Total outside liabilities - - - 4,826,000.00
Total liabilities - - - 5,126,000.00
Assets
Cash, bank & investments - - - 100,000.00
Receivables-other than export - - - -
Receivables-export - - - -
Total Receivables - - - -
Opening debtors for FIRST yearÆ - NA NA NA
Average receivables - - - -
Inventory - - - 2,800,000.00
Other current assets - - - 545,000.00
Total current assets - - - 3,445,000.00
Fixed assets
Gross block - - - 550,000.00
Depreciation upto date - - - 76,000.00
Net block - - - 474,000.00
### ### -
- - -
### ### -
- - -
### ### -
- - -
### ### -
- - -
### ### -
- - -
- - -
### ### -
- - -
### ### -
### ### -
- - -
### ### -
### ### -
- - -
- - -
### ### -
- - -
- - -
- - -
### ### -
### ### -
### ### -
### ### -
### ### -
### ### -
- - -
- - -
### ### -
- - -
### ### -
- - -
### ### -
### ### -
### ### -
Page 24 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
IAL STATEMENTS FOR RATIO ANALYSIS
### ### -
### ### -
NA NA NA
### ### ###
### ### -
22,000.00 26,000.00 -
### ### -
### ### -
### ### -
### ### -
### ### -
- - -
- - -
- - -
NA NA NA
- - -
### ### -
### ### -
### ### -
### ### -
84,800.00 94,000.00 -
### ### -
### ### -
- - -
### ### -
### ### -
### ### -
### ### -
### ### -
Page 25 of 30 Assessment of Working Capital Requirements
RATIO ANALYSIS
Name: #VALUE!
Current
Actuals as per audited
Year Following years Projected
accounts
Ideal Estimated
Sr. No. Particulars
Levels
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22 31-Mar-23
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
A Long-term Solvency Ratios
1 Debt Equity Ratio - - - 6.67 4.21 2.67 -
2 Quick Ratio or Liquid Ratio or Acid Test Ratio - - - 0.23 0.29 0.31 -
C Profitability Ratios
1 Return on Capital Employed or Return on
Investment 0.00% 0.00% 0.00% 104.25% 84.43% 76.02% 0.00%
2 Gross Profit Margin 0.00% 0.00% 0.00% 71.06% 67.77% 67.72% 0.00%
3 Net Profit Margin 0.00% 0.00% 0.00% 48.52% 44.07% 42.67% 0.00%
4 Cash Profit Ratio 0.00% 0.00% 0.00% 48.52% 44.07% 42.67% 0.00%
5 Return on Net Worth 0.00% 0.00% 0.00% 1520.33% 1312.08% 1222.06% 0.00%
6 Operating Profit (before interest) Margin 0.00% 0.00% 0.00% 57.56% 53.97% 53.69% 0.00%
7 Operating Profit (after interest) Margin 0.00% 0.00% 0.00% 48.52% 44.07% 42.67% 0.00%
Page 26 of 30 Assessment of Working Capital Requirements
RATIO ANALYSIS
Name: #VALUE!
Current
Actuals as per audited
Year Following years Projected
accounts
Ideal Estimated
Sr. No. Particulars
Levels
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22 31-Mar-23
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
D Activity Ratios
1 Inventory Turnover Ratio - - - - - - -
[Based on closing inventory]
E Operating Ratios
1 Domestic Sales Proportion 0.00% 0.00% 0.00% 100.00% 100.00% 100.00% 0.00%
2 Export Sales Proportion 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
3 Material Cost Ratio 0.00% 0.00% 0.00% 23.40% 26.42% 26.44% 0.00%
4 Consumables Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
5 Direct Labour Cost Ratio 0.00% 0.00% 0.00% 4.26% 4.57% 4.62% 0.00%
6 Other Direct Cash Overheads Cost Ratio 0.00% 0.00% 0.00% 1.28% 1.25% 1.22% 0.00%
7 Total Direct Cost Ratio [excl material & consumables] 0.00% 0.00% 0.00% 5.53% 5.81% 5.84% 0.00%
8 Total Direct Cost Ratio [incl material & consumables] 0.00% 0.00% 0.00% 28.94% 32.23% 32.28% 0.00%
9 Indirect Cost Ratio 0.00% 0.00% 0.00% 13.50% 13.80% 14.03% 0.00%
10 Interest Cost Ratio 0.00% 0.00% 0.00% 9.04% 9.91% 11.02% 0.00%
11 Operating Cost Ratio 0.00% 0.00% 0.00% 51.48% 55.93% 57.33% 0.00%
Assessment of Working Capital Requirements Rs. in Lakhs
STATEMENT OF CHANGES IN WORKING CAPITAL
Name:
Current Year
Actuals as per audited accounts Following years Projected
Estimated
Sr. No. Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22 31-Mar-23
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Current Assets
Cash and bank balances - - - 100,000.00 275,000.00 364,000.00 -
Investments
Investments [other than long term] - - - - - - -
Government & other trustee securities - - - - - - -
Fixed deposits with Banks & Others - - - - - - -
Receivables
Receivables other than deferred & exports - - - - - - -
Export receivables - - - - - - -
Instalments under deferred receivables - - - - - - -
Inventory
Raw Materials
Imported - - - - - - -
Indigeneous - - - - - - -
Work [ Stock ] in Process - - - - - - -
Finished Goods - - - 1,124,000.00 1,365,000.00 1,564,600.00 -
Goods in Transit - - - 476,000.00 534,000.00 674,310.00 -
Other consumable spares
Imported - - - - - - -
Indigeneous - - - 1,200,000.00 1,440,000.00 1,680,000.00 -
Advances to suppliers - - - - - - -
Advance payment of taxes - - - 55,000.00 64,500.00 72,000.00 -
Paper Cartons - - - 490,000.00 580,000.00 670,000.00 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Current Assets - - - 3,445,000.00 4,258,500.00 5,024,910.00 -
Change in the current assets - - 3,445,000.00 813,500.00 766,410.00 (5,024,910.00)
Current Liabilities
Short term borrowings from Banks
from Applicant Bank - - - 2,000,000.00 2,000,000.00 2,000,000.00 -
from Other Banks - - - - - - -
of which BP & BD
from Applicant Bank - - - - - - -
from Other Banks - - - - - - -
Short term borrowings from Others
Sundry Trade Creditors - Indigenous - - - 500,000.00 645,600.00 890,454.00 -
Sundry Trade Creditors - Import - - - - - - -
Advance from Customers / deposits from dealers - - - 150,000.00 245,000.00 350,000.00 -
Provision for Taxation - - - 160,000.00 245,000.00 350,000.00 -
Dividend payable - - - - - - -
Other Statutory Liabilities - - - - - - -
Deposits / Debentures / Instalments of Term
Loans / DPGs etc. - - - - - - -
Other Current Liabilities and Provisions
GST - - - 16,000.00 22,000.00 26,000.00 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total Current Liabilities - - - 2,826,000.00 3,157,600.00 3,616,454.00 -
Change in the current liabilities - - 2,826,000.00 331,600.00 458,854.00 (3,616,454.00)
Net Working Capital as calculated above - - - 619,000.00 1,100,900.00 1,408,456.00 -
Increase / (Decrease) in Net Working Capital - - - 619,000.00 481,900.00 307,556.00 (1,408,456.00)
To check whether above figures agree with balance sheet figures click here
CROSS-CHECK
#VALUE!
Current Year
Actuals as per audited accounts Following years Projected
Estimated
Particulars
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1 Year 2 Year 3 Year 4 Year 5
Balance Sheet
Total Assets - - - 4,375,000.00 5,532,700.00
Total Liablities - - - 5,126,000.00 5,013,600.00
Difference - - - (751,000.00) 519,100.00
31-Mar-22 31-Mar-23
Year 6 Year 7
10,000,000.00
8,000,000.00
6,000,000.00
4,000,000.00
2,000,000.00
-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
10,000,000.00
8,000,000.00
6,000,000.00
4,000,000.00
2,000,000.00
-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
0
Total Current Assets Total Current Liabilities Working Capital Gap [WCG]
0 .0
6,000,000.00
,91
24
5 ,0
0
0 .0
,5 0
5,000,000.00
58
.00
4 ,2
0
56
0 .0
0
0.0
8,4
,00
,90
45
4,000,000.00
0
.00
3,4
3 ,4
00
00
3,1
19,0
2,6
3,000,000.00
0
4 .0
,4 5
0
0 .0
16
2,000,000.00
1 ,6
,6 0
.00
57
00
1 ,1
6,0
82
1,000,000.00
-
-
-
-
-
-
-
-
-
-
-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7