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Financial Ratios

LIQUIDITY
(Current Assets-Inventory) /
Quick Ratio
Current Liabilities
Current Ratio Current Assets / Current Liabilities

PROFITABILITY
RATIO CALCULATION
Return on Assets (ROA) Profit After Tax / Total Assets

Return on Equity (ROE) Profit After Tax / Net Worth

Net Operating Profit Margin Net Operating Profit / Net Sales

Gross Profit Margin Gross Profit / Net Sales

LEVERAGE AND COVERAGE


RATIO CALCULATION
Net Worth Total Assets - Total Liabilities
Tangible Net Worth Net Worth - Intangible Assets

Debt to Worth Total Liabilities / Net Worth

Interest Coverage Operating Profit / Interest Expense


Net Income + Interest Expense +
EBIDA
Depreciation + Amortization.

ACTIVITY
RATIO CALCULATION
Accounts Receivable Turnover
(Accounts Receivable / Sales) x 365
Days
(Inventory / Cost of Goods Sold) x
Inventory Turnover Days
365
(Accounts Payable / Cost of Goods
Accounts Payable Turnover Days
Sold) x 365
Measures the coverage of current assets minus
inventory over current liabilities.
Measures the coverage of current assets over current
liabilities.

DEFINITION
Measures the effectiveness of management at making
a profit and using the assets efficiently.
Measures profitability as a percentage of net worth.
Measures profitability after Cost of Goods Sold and
Operating expenses.
Measures profitability accounting only for Cost of
Goods Sold.

DEFINITION
This is the Owner's equity in the company.
This is the Owner's equity in the company adjusted by
taking out intangible assets.
Very important ratio determines the relationship
between leverage and equity. The lower the number
the better.
Reflects the capability of the borrower to meet
financing obligations. The higher the better.
Earnings before Interest, Depreciation and
Amortization.

DEFINITION
Number of days that it takes the company on average
to collect its receivables
Number of days it takes the company on average to
sell its inventory.
Number of days it takes the company on average to
pay its payables.
2009-10

1 Paid-Up Capital 1.00


2 Reserves & Surplus 0.81
3 Intangible Assets -
4 Tangible Net Worth 1.81
5 Adjusted TNW 1.81
6 Long term Liabilities -
Unsecured loans from Promoters / family
7 0.31
included under (5)
8 Capital Employed(4)+(6) 1.81
9 Net Block -
10 Investments -
11 Non-Current Assets 0.27
12 Current Assets 2.58
13 Current Liabilities 0.40
14 NWC 2.18
15 Net Sales
Domestic 22.01
Export -
% growth
16 Long Term sources
17 Long Term uses
18 Short Term sources
19 Short Term uses
20 Surplus/Deficit
21 FACR
22 Return on Equity %
23 Return on Assets %
24 Average DSCR ( for proposed Term Loan)
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ICICI Banki
###
8960164.xls (Form
Page 1
ASSESSMEN
FORM II - OPE
Name:
Amounts in Rs
Last 2 Years A
(As per audited ac
Estimates Pro
Year
###
###
###
###
No.of months
###
###
###
###
1. Gross Sales
i.
Domestic Sale
ii. Export Sale
Total
###
###
###
###
2. Less Excise
###
###
###
###
3. Net Sales (1
###
###
###
###
4. % age rise (
N/A
N/A
N/A
N/A
5. Cost of Sale
i.
Raw materials
other items us
manufacture)
###
###
###
###
a. Imported
b. Indigenous
ii. Other Spare
a. Imported
###
###
###
###
b. Indigenous
iii. Power and
iv. Direct Labo
v. Other manu
vi. Depreciatio
vii. Sub-total (
###
###
###
###
viii. Add: Open
###
###
###
###
Sub-total (vii +
###
###
###
###
ix. Deduct: Clo
###
###
###
###
x. Cost of Prod
###
###
###
###
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ICICI Banki
###
8960164.xls (Form
Page 2
xi. Add: Openi
###
###
###
###
Sub-total (x +
###
###
###
###
xii. Deduct: Cl
###
###
###
###
xiii.
###
###
###
###
6. Selling, gen
7. Sub-total (5
###
###
###
###
###
###
###
###
###
9. Interest
###
###
###
###
###
11. i.
Add: Other no
a.
b.
c.
###
###
d.
Sub-total (Inco
###
###
###
###
ii. Deduct: Oth
a.
###
###
###
b.
c.
###
###
d.
Sub-total (Exp
###
###
###
###
iii. Net of othe
expenses [net
###
###
###
###
###
###
###
###
###
13. Provision f
###
###
###
###
###
15. a. Equity d
(Already paid
b. Dividend Ra
###
###
###
###
###
###
###
###
###
17. Retained P
Sub-total (Tot
Operating Pro
Operating Pro
Profit before ta
Net Profit / Los
Retained Profi
ICICI Banki
###
8960164.xls (Form
Page 3
FORM III - AN
LIABILITIES
Name:0
Amounts in Rs
Last 2 Years A
(As per audited B
Estimates Pro
Year
###
###
###
###
No.of months
###
###
###
###
CURRENT LIA
1. Short-term b
bills purchased
borrowing plac
i.
From applican
###
###
###
###
ii. From other
###
iii. (of which B
###
###
###
###
###
2. Short term b
3. Sundry Cre
4. Advance pa
deposits from
5. Provision fo
6. Dividend pa
7. Other statut
###
8. Deposits / in
DPGs / deben
###
9. Other curre
###
###
###
###
a.
b.
c.
d.
###
###
###
###
###
###
###
###
###
Sub-total (A)
[i + ii]
(due within 1 y
Sub total (B)
[2 to 9]

Total current li
ICICI Banki
###
8960164.xls (Form
Page 4
TERM LIABILI
11. Debenture
###
###
12. Preference
13. Term loan
payable within
###
###
14. Deferred P
instalments du
15. Term depo
###
###
###
16. Other term
###
###
###
###
###
###
###
###
###
###
NET WORTH
19. Ordinary S
20. General R
21. Revaluatio
###
###
###
###
22. Other Res
23. Surplus (+
23.a. Others
Share Premium
Capital Redem
24. Net Worth
###
###
###
###
###
###
###
###
###
Total Term Lia
Total Outside
TOTAL LIABIL
ICICI Banki
###
8960164.xls (Form
Page 5
ASSETS
Name: 0
Amounts in Rs
Last 2 Years A
(As per audited B
Estimates Pro
Year
###
###
###
###
No.of months
###
###
###
###
CURRENT AS
26. Cash and
27. Investmen
i.
Govt. and othe
###
###
###
###
ii. Fixed Depo
28. i.
Receivables o
exports (incldg
discounted by
ii. Export rece
purchased/dis
###
###
29. Instalment
(due within 1 y
30. Inventory:
###
###
###
###
i.
Raw materials
other items us
manufacture)
###
###
###
###
a. Imported
###
###
###
###
b. Indigenous
ii. Stocks-in-pr
###
###
###
###
iii. Finished go
###
###
###
###
iv. Other cons
###
###
###
###
a. Imported
b. Indigenous
###
###
###
###
31. Advances
and stores/spa
###
###
###
###
32. Advance p
###
###
###
###
###
a. Interest Rec
b. Prepaid Exp
c. Loans and A
d.
###
###
###
###
###
###
###
###
###
FORM III - AN
Other current
Total Current A
ICICI Banki
###
8960164.xls (Form
Page 6
FIXED ASSET
35. Gross Bloc
work-in-progre
36. Depreciati
37. Net Block
###
###
###
###
OTHER NON-
38. Investmen
which are not
###
###
###
###
i.
a. Investments
companies / a
b. Others
ii. Advances to
and contractor
###
iii. Deferred re
exceeding 1 y
###
###
###
###
iv. Others
###
###
###
###
a. Security De
b. Loans to Su
c. Receivables
d.
39. Non-consu
40. Other non-
dues from dire
###
###
###
###
###
42. Intangible
prelim.expens
provided for, e
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
47. Total OUT
48. Total TER
ADDITIONAL
A. Arrears of d
B. Contingent
i.
Arrears of cum
tax liabilities
iv. Other liabili
Total Other No
Total Assets (34+37+41+4
Tangible Net W
Net Working C
Current Ratio (34

Net Worth(18 / 44)

Net Worth(17 / 44)

ICICI Banki
###
8960164.xls (Form
Page 7
ICICI Banki
###
8960164.xls (Form
Page 8
FORM IV
COMPARATIV
Name:0
Amounts in Rs
Last Year Cur
Peak
Norms Actuals
Year
###
###
###
A. CURRENT
1. Raw materi
used in the pro
a. Imported
###
###
###
Month's Consu
b. Indigenous
###
###
###
Month's Consu
2. Other Cons
those included
a. Imported
###
###
###
Month's Consu
b. Indigenous
###
###
###
Month's Consu
3. Stock-in-pro
###
###
###
Month's cost o
4. Finished go
###
###
###
Month's cost o
5. Receivables
receivables (in
discounted by
###
###
###
Month's dome
deferred paym
6. Export rece
and discounte
###
###
###
Month's expor
7. Advances to
stores / spares
###
###
###
8. Other curre
balances & de
within one yea
###
###
###
Cash and Ban
###
###
###
Investments (o
i.
Govt. and othe
###
###
###
ii.
Fixed Deposits
###
###
###
Instalments of
(due within 1 y
###
###
###
Advance paym
###
###
###
Other current
###
###
###
ICICI Banki
###
8960164.xls (Form
Page 9
9. Total Curren
###
###
###
(To agree with ite
ICICI Banki
###
8960164.xls (Form
Page 10
FORM IV
COMPARATIV
Name: 0
Amounts in Rs
Last Year Cur
Peak
Norms Actuals
Year
###
###
###
B. CURRENT
(Other than ba
10. Creditors f
stores & consu
###
###
###
Month's purch
###
11. Advances
###
###
###
12. Statutory l
###
###
###
13. Other curr
###
###
###
Short term bor
###
###
###
Provision for ta
###
###
###
Dividend paya
###
###
###
Deposits / inst
/ debentures e
###
###
###
Other current
(due within 1 y
###
###
###
###
###
###
###
Total (To agree with total B of Form-III)

I C I C I Ban
###
8960164.xls (F
Page 11
FORM V
COMPUTATIO
Name:0
Amounts in Rs
Last Year Cur
Peak
First Method o
Actuals
Estimates Pro
Year
###
###
###
###
###
###
###
2. Other Curre
###
###
###
###
###
###
###
4. Min. stipula
(25% of WCG
###
###
###
5. Actual / Pro
###
###
###
6. Item-3 minu
###
###
###
7. Item-3 minu
###
###
###
8. Max. permis
(item-6 or 7, whic
###
###
###
9. Excess borr
Second Metho
###
###
###
###
2. Other Curre
###
###
###
###
###
###
###
4. Min. stipula
(25% of total C
export receiva
###
###
###
5. Actual / Pro
###
###
###
6. Item-3 minu
###
###
###
7. Item-3 minu
###
###
###
8. Max. permis
(item-6 or 7, whic
###
###
###
9. Excess borr
Total Current
bank borrowin
Working Capit
(Form-III-45)
shortfall in NW
Total Current
bank borrowin
Working Capit
(Form-III-45)
shortfall in NW
ICICI Banki
###
8960164.xls (Form
Page 12
FORM VI
FUNDS FLOW
Name:0
Amounts in Rs
Last Year
Current Yr.
Next Year
Actuals
Estimates
Projections
Year
###
###
###
1.SOURCES
a. Net Profit
###
###
###
b. Depreciatio
###
###
###
c. Increase in
###
###
###
d. Increase in
(including Pub
###
###
###
e. Decrease in
i.
Fixed Assets
ii.
Other non-cur
f.
Others
###
###
###
g. TOTAL
###
###
###
2.USES
a. Net loss
b. Decrease in
(including Pub
c. Increase in
i.
Fixed Assets
###
###
###
ii.
Other non-cur
###
###
###
d. Dividend Pa
###
###
###
e. Others
f.
TOTAL
###
###
###
###
###
###
###
Long Term Su
ICICI Banki
###
8960164.xls (Form
Page 13
4. Increase/de
* (as per detai
###
###
###
5. Increase/de
other than ban
###
###
###
6. Increase/de
###
###
###
7. Net Surplus
###
###
###
8. Increase/de
###
###
###
9. Increase/de
N/A
###
###
* Break up of i
i. Increase/dec
###
###
###
ii. Increase/de
###
###
###
iii. Increase/de
###
###
###
iv. Increase/de
a) Domestic
###
###
###
b) Export
###
###
###
v. Increase/de
###
###
###
vi. Increase/de
###
###
###
TOTAL
###
###
###
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anking Corpo
(Form_II)

MENT OF WOR
OPERATING S

n Rs. Crore
ars Actuals Curr
ted accounts)
Projections
Sales
Sales
Sales
xcise Duty
es (1 - 2)

rise (+) or fall (-)


Sales
erials (including s
s used in the pr
ure)
ed
ous
pares
ed
ous
and Fuel
Labour (Factory
manufacturing ex
ciation
tal (i to vi)
Opening Stock-i
(vii + viii)

: Closing Stock-
Production
red to previous
anking Corpo
(Form_II)

pening Stock of
(x + xi)
t: Closing Stock
general and ad
al (5 + 6)
er non-operating
(Income)
Other non-ope
(Expenses)
other non-opera
[net of 11(i) & 1
ion for taxes
uity dividend pai
paid + B.S. provi
d Rate (% age)
ned Profit / Net P
(Total Cost of
Profit before In
Profit after Inte
ore tax/loss [10
/ Loss (12 -13)
Profit (14 - 15)
anking Corpo
(Form_III)
- ANALYSIS OF
ES

n Rs. Crore
ars Actuals Curr
ted BS)
Projections
T LIABILITIES
erm borrowing fr
hased, discounte
placed on repa

licant bank
her banks
ch BP & BD)
erm borrowings
Creditors (Trad
e payments from
rom dealers
on for taxation
d payable
tatutory liabilitie

ts / instalments o
ebentures etc. (d

urrent liabilities
(A)
n 1 year) - spec
(B)
ent liabilities [A
anking Corpo
(Form_III)
ABILITIES
ntures (not matu

ence Shares (re


loans (excluding
within 1 year)

ed Payment Cre
ts due within 1 y
deposits (repaya

term liabilities
RTH
ary Share Capita
al Reserve
uation Reserve

Reserves (exclu
us (+) or deficit (
ers
emium
edemption Rese
orth
m Liabilities [11
side Liabilities [1
ABILITIES [18
anking Corpo
(Form_III)

n Rs. Crore
ars Actuals Curr
ted BS)
Projections
T ASSETS
and Bank Balan
ments (other tha

other trustee se
eposits with ban

es other than de
ncldg. bills purch
d by banks)
receivables (incl
d/discounted by
ments of deferre
n 1 year)
ory:
erials (including s
s used in the pr
ure)
ed
ous
in-process
d goods
consumable spa
ed
ous
nces to suppliers
s/spares
nce payment of t
Receivable
d Expenses
and Advances
- ANALYSIS OF
rent assets
(specify major items)

ent Assets
(26 to 33)

anking Corpo
(Form_III)

SSETS
Block (land, bu
ogress)
ciation to date
ock (35 - 36)

NON-CURRENT
ments/book deb
not current asse
ments in subsidia
s / affiliates

es to suppliers o
actors
ed receivables (m
g 1 year)
y Deposits
o Subsidiaries
ables over 6 mo

onsumable store
non-current ass
directors
ible Assets (pat
penses, bad / do
or, etc.
OUTSIDE Liabil
TERM Liabilities
NAL INFORMAT
s of depreciation
gent Liabilities:
cumulative divi
es
iabilities not pro
er Non-current A
ets(34+37+41+42)
Net Worth (24 - 42)

ng Capital (34 - 10)

atio
(34 / 10)

anking Corpo
(Form_III)

anking Corpo
(Form_IV)
ATIVE STATEM

n Rs. Crore
Current Yr. Nex
tuals Estimates

ENT ASSETS
aterials (incl. sto
e process of ma
ed
onsumption
ous

onsumption
Consumable spa
uded in 1 above
ed
onsumption
ous

onsumption
n-process

ost of production
d goods
ost of sales
ables other than
es (incl. bills purc
d by bankers)

omestic sales: e
payment sales
receivables (inc
unted)

xport sales
es to suppliers o
pares, consumab

urrent assets in
& deferred recei
e year

Bank Balances
nts (other than lo

other trustee se
posits with banks
ts of deferred re
n 1 year)
payment of taxe

rent assets
anking Corpo
(Form_IV)
urrent Assets

th item 34 in Form I
anking Corpo
(Form_IV)

ATIVE STATEM
n Rs. Crore
Current Yr. Nex

tuals Estimates
ENT LIABILITIE
an bank borrowin
ors for purchase
onsumable spa

urchases
nces from custom

ory liabilities
current liabilities
m borrowings fro

for taxation
payable
instalments of t
res etc. (due wit

rent liabilities & p


n 1 year)
Banking Cor

xls (Form_V)
ATION OF MAX

n Rs. Crore
Current Yr. Nex
od of Lending

Projections Requirement
Current Liabilities
pulated net work
WCG excluding e
Projected net w

minus Item-4
minus Item-5
ermissible bank
whichever is lower)
borrowings rep
Method of Lendin
Current Liabilities
pulated net work
otal Current Asse
eivables)
Projected net w
minus Item-4

minus Item-5
ermissible bank
whichever is lower)
borrowings rep
ent Assets (Form-IV-9)

owings(Form - IV-14)

Capital Gap (WC


n NWC (4 - 5)

ent Assets (Form-IV-9)

owings (Form - IV-14)

Capital Gap (WC

n NWC (4 - 5)
anking Corpo
(Form_VI)

LOW STATEME
n Rs. Crore
ES
ofit

iation
e in Capital
e in Term Liabil
Public Deposits
se in

ets

-current Assets
se in Term Liab
Public Deposits
e in

ets
-current Assets

d Payments
m Surplus (+) / D
anking Corpo
(Form_VI)
e/decrease in cu
details given bel

e/decrease in cu
n bank borrowing

e/decrease in w
rplus / Deficit (-)
e/decrease in b

e/decrease in N
p of item-4
e/decrease in Ra
e/decrease in S

se/decrease in F
se/decrease in R
tic
e/decrease in S

se/decrease in o
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orporation Ltd

WORKING CAPI
NG STATEMEN

Current Yr. Nex


all (-) in net sales
ing stores and
e process of
tory wages & sa
ng expenses
ock-in-process
tock-in-process
ous year ( )
annualised
orporation Ltd

ck of finished go
tock of finished
d administrative
ating Income
operating expen
perating income
) & 11(ii)]
d paid-amount
provision)
age)
Net Profit (% age
t of Sales)
e Interest (3 - 7
Interest (8 - 9)
[10 + 11(iii)]
-13)
15)
orporation Ltd
S OF BALANCE

Current Yr. Nex


ES
ng from banks (
unted & excess
repayment basis
ngs from others
Trade)
s from customer

on
ilities (due withi

nts of term loan


tc. (due within 1

ties & provision


specify major i

s [A + B]
orporation Ltd
maturing within 1

s (redeemable a
uding instalment

t Credits (exclud
n 1 year)
payable after 1

es
apital
rve

excluding Provis
icit (-) in Profit &

Reserve
[11 to 16]
es [10 + 17]
[18 + 24]
orporation Ltd
Current Yr. Nex
alances
er than long term

ee securities
h banks

an deferred &
purchased and

(incldg. bills
d by banks)
erred receivable
ing stores and
e process of
spares
pliers of raw mat
t of taxes
es
S OF BALANCE

orporation Ltd
, building, mach

ate
ENT ASSETS
debts/advance
assets
sidiary

ers of capital go
es (maturity
ies
months

stores and spar


assets includin
(patents, good w
/ doubtful debts
iabilities / Tangi
lities / Tangible
MATION
ation
es:
dividends ii. Gr

provided for
ent Assets(38 to 40)
orporation Ltd
orporation Ltd
TEMENT OF C

Next Year
ates Projections

TS
. stores & other
f manufacture)
spares, excludi
bove
ction
than export & de
purchased &
s)

es: excluding
es
(incl. bills purch
ers of raw mate
umables

ts incl. cash & b


eceivables due

nces
an long term):

ee securities
anks
ed receivables
taxes
orporation Ltd
ts

orm III)
orporation Ltd

TEMENT OF C
Next Year

ates Projections
ITIES
owings for work
hase of raw mat
spares
ustomers
ilities:
s from others
s of term loans /
e within 1 year)

s & provisions
Corporation
MAXIMUM PER

Next Year
ng

s Requirement
ilities (other than
working capital:
ng export receiv
net working capi
ank finance
ower)
representing
nding
ilities (other than
working capital:
Assets excludin
net working capi
ank finance
ower)
representing

(WCG) (1-2)
(WCG) (1-2)
orporation Ltd

EMENT
iabilities
osits)
sets
Liabilities
osits)
sets
+) / Deficit (-)
[ 1- 2]

orporation Ltd
in current asset
n below)

in current liabili
wings

in working capit
it (-) [3-6]
in bank borrowi

in NET SALES
n Raw Materials
in Stocks-in-Pro

in Finished Goo
in Receivables
in Stores & Spa

in other current
Ltd.

CAPITAL REQUI
MENT

Next Year
sales
and
& salaries)
ss
ess
Ltd.

d goods
hed goods
ative expenses
xpenses
ome /
nt
% age)

3 - 7)
- 9)
ii)]

Ltd.
NCE SHEET

Next Year
nks (including
cess
basis)
hers

mers /
within 1 year)

loans /
hin 1 year)

sions
jor items

Ltd.
hin 1 year)

ble after 1 year)


ments

xcluding
er 1 year)
rovisions)
ofit & Loss a/c
7]

Ltd.
Next Year
term)
&
nd
vables
and
materials
NCE SHEET
(Continued)

Ltd.
machinery,
TS
ances/deposits
al goods
spares
uding
ood will,
debts not
angible
ible
i. Gratuity liabilit
Ltd.
Ltd.
OF CURRENT A
ions Requirement
ther items
ure)
cluding
& deferred
&
urchased
materials &

& bank
due
m):
es
Ltd.
Ltd.

OF CURRENT A
ions Requirement
working capital)
materials,
ans / DPGs
ear)

ns
on Ltd.
PERMISSIBLE
than
pital:
eceivables)
capital
ng
than
pital:
uding
capital
ng
Ltd.
Ltd.
ssets

abilities
capital gap
rowings

LES
erials
n-Process

Goods
bles
Spares

rrent assets
EQUIREMENTS
ses
ng
r)
year)
a/c
T
(Continued)
sits
ability not provid
NT ASSETS AND
NT ASSETS AND
pital)
BLE BANK FINA
NTS
rovided for iii. Di
AND CURREN
AND CURREN
FINANCE FOR W
ii. Disputed exci
RENT LIABILITI
RENT LIABILITI
OR WORKING
excise / custom
LITIES
LITIES
NG CAPITAL
stoms /
AL