Basis of Formulas

Performance Projection
Sl.No. Item Basis Basic Formula
1 Sales**** % Last Sales*%
2 Purchases Sales Last Purchases*Current Sales/Last Sales
3 Direct Expenses Purchases Last Closing Stock*Current Purchases/
Last Sales
4 Salary % Last Salary*%
5 Transport Charges % Last T.C*%
6 Depreciation % 10% of Gross Block
7 Closing Stock Purchases Last CS*Current Purchases/Last Sales
8 Int.Term Loan Repayment Schedule/% is equal to Repayment Schedule/% of TL o\s
9 Int.WCL Bank Borrowing o/s % rate* o\s BB
10 Repayment-TL Repayment /% equal to Repayment Schedule\95% of TL
11 Repayment-WCL Interest on WCL equal to interest on WCL

Projected Balance Sheet

Sl.No. Item Basis Basic Formula
1 Share Capital*** Absolute\Alloting Share App MoneyLast Balance +New issue
2 Reserve and Surplus Net Profit Last Balance +Net Profit
3 Term Loan Repayment Schedule equal to Repayment Schedule/
Last balance-Repayment as in Projection
4 Bank Borrowing Int on WCL as in Projectability equal to Bank Borrowing
5 Other Current Liabilities Components equal to components

6 Gross Block*** Absolute Last Balnace+_ sale/purchase

7 Depreciation % %* Gross Block
8 Net Current Assets Components equal to components
9 Other Current Assets Components equal to components
10 Cash and Bank Balance Absolute What remains

Working Capital Assessment

Sl.No. Item
1 Stock in Progress
2 Trade Recivable
3 Avg.Collection Period
4 Advace to Suppliers
5 Other Current Assets
Basis Basic Formula
Closing Stock equal to Closing Stock as in Projection
Sales Last Trade Recivable*Current Sales/Last Sales
Sales-Trade Recieble Trade Recievable*12*Current Sale/Last Sales
% Last Balance*%
% Last Balance*%

6 Trade Payables Purchases Last Trade Payables*Current Purchases/

Last Purchases
7 Accrued Expenses % Last Balance*%

Cash Flow Statement

Sl.No. Item Basis Basic Formula
Operating Activities
1 Cash Accruals(NP+Interest) Sources of fund +
2 Depreciation Sources of fund +
3 Increases in Deferred Payment Sources of fund +
4 Increases in Bank Borrowing Sources of fund +
5 Increase in unsecured Loans/DepositsSources of fund +
6 Increase in Current Assets Dispositon of fund -
6.1 Invenotries Dispositon of fund -
6.2 Others Dispositon of fund -

Investing Activities
1 Sale of fixed Assets Source of fund +
2 Increase in Capital Exp. Dispositon of fund -

Financing Activities
1 Increase in Term Loan Source of fund +
2 Decrease in Term Loan Disposition of fund -
3 Interest Disposition of fund -
4 Dividend Disposition of fund -