Total Upto 1 month 1 to 14 days 15 to 28 days Over 1 month Over 3 months Over 6 Months Over 1 year and Over

and Over 2 year and Over 3 years Over 5 years

ALCO STATEMENT AS ON 28-Feb- and upto 3 and upto 6 and upto 1 upto 2 years upto 3 years and upto 5
2023 months months year years
(Rs. in Crores) 1 14 16 60 90 180 365 365 365 9999
1 2 3 9 15 27 54
Outflow/Liabilities 1 3 6 12 24 33
Repayment of Existing Borrowing 70.90 4.10 .20 3.90 7.80 11.00 16.70 29.40 1.50 .40
Principal repayment 63.30 3.60 .20 3.30 6.80 9.60 14.60 27.00 1.40 .40
Bank 57.80 2.90 .00 2.90 4.40 7.30 14.60 27.00 1.40 .40
NBFC 3.20 .70 .20 .50 1.10 1.40 .00 .00 .00 .00
FI 2.20 .00 .00 .00 1.30 .90 .00 .00 .00 .00
Borrowing Cost 7.50 .50 .00 .50 .90 1.40 2.10 2.40 .10 .00
Interest payable to Bank 7.30 .50 .00 .50 .80 1.30 2.10 2.40 .10 .00
Interest payable to NBFC .10 .00 .00 .00 .10 .00 .00 .00 .00 .00
Interest payable to FI .10 .00 .00 .00 .10 .00 .00 .00 .00 .00
Repayment of New Borrowing 6.10 .00 .00 .00 .50 .70 1.10 2.10 1.70 .00
Principal of New borrowing 5.00 .00 .30 .50 .90 1.80 1.50
Interest on New borrowing 1.10 .00 .10 .20 .30 .40 .10
New market lending 1yr @ 25% 5.50 .00 5.50
New market lending 2yr @ 25% 4.50 .00 4.50
81.50 4.10 .20 3.90 12.80 11.60 17.80 31.60 3.20 .40 .00
Intflow/Assets
Existing Portfolio Recovery (P+I) 82.60 7.80 3.80 4.00 14.50 17.40 26.90 15.90 .00 .00
Principal recovery 61.90 5.40 2.60 2.80 10.50 13.80 21.50 10.60 .00 .00
Covid principal recovery 3.00 .40 .10 .40 .50 .80 1.00 .20 .00 .00 -
NOPAR demand 8.90 1.50 .10 1.40 1.50 2.30 2.80 .90 .00 .00 -
PAR30 demand 3.40 .30 .20 .20 .70 1.00 1.30 .00 .00 .00 -
PAR90 demand 12.10 1.10 .60 .60 2.50 3.80 4.70 .00 .00 .00 -
PAR180 demand .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 -
Demand Sub total 24.40 2.90 .80 2.10 4.70 7.10 8.80 .90 .00 .00
Covid bucket recovery % 12% 15% 7% 18% 11% 11% 11% 25% 0% 0% -
Restruct. principal recovery .90 .20 .10 .10 .30 .20 .10 .00 .00 .00 -
NOPAR demand .10 .00 .00 .00 .00 .00 .00 .00 .00 .00 -
PAR30 demand .10 .00 .00 .00 .00 .00 .00 .00 .00 .00 -
PAR90 demand .40 .10 .10 .00 .20 .10 .10 .00 .00 .00 -
PAR180 demand 7.90 1.80 .90 .80 2.90 2.00 1.00 .30 .00 .00 -
Demand Sub total 8.60 1.90 1.00 .90 3.10 2.10 1.10 .30 .00 .00
Restruct bucket recovery % 10% 10% 10% 10% 10% 11% 11% 10% 0% 0% -
 Total Upto 1 month 1 to 14 days 15 to 28 days Over 1 month Over 3 months Over 6 Months Over 1 year and Over 2 year and Over 3 years Over 5 years
ALCO STATEMENT AS ON 28-Feb- and upto 3 and upto 6 and upto 1 upto 2 years upto 3 years and upto 5
2023 months months year years
Topup principal recovery 1.90 .00 .00 .00 .00 .20 1.20 .60 .00 .00 -
NOPAR demand 7.70 .00 .00 .00 .00 .80 4.70 2.30 .00 .00 -
PAR30 demand .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 -
PAR90 demand .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 -
PAR180 demand .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 -
Demand Sub total 7.70 .00 .00 .00 .00 .80 4.70 2.30 .00 .00
Topup bucket recovery % 25% 5% 5% 5% 5% 25% 25% 25% 0% 0% -
Normal principal recovery 56.00 4.70 2.40 2.30 9.70 12.60 19.20 9.80 .00 .00 -
NOPAR demand 56.70 4.80 2.40 2.40 9.80 12.80 19.40 9.90 .00 .00 -
PAR30 demand .30 .10 .00 .00 .10 .00 .10 .00 .00 .00 -
PAR90 demand .60 .10 .00 .00 .10 .10 .20 .10 .00 .00 -
PAR180 demand 1.70 .20 .10 .10 .30 .40 .60 .20 .00 .00 -
Demand Sub total 59.30 5.10 2.60 2.50 10.30 13.30 20.30 10.30 .00 .00
Normal bucket recovery % 94% 93% 93% 93% 94% 95% 94% 95% 91% 0% -
Existing Loan Interest recovery 20.70 2.40 1.20 1.20 4.00 3.60 5.40 5.30 .00 .00
Covid NOPAR @ 19.69% 2.30 .30 .10 .10 .40 .40 .60 .60 -
Restruct. NOPAR @ 23.30% .00 .00 .00 .00 .00 .00 .00 .00
Topup NOPAR Portfolio @ 18% 1.80 .20 .10 .10 .30 .30 .50 .50
Normal NOPAR @ 22.59% 16.60 1.90 1.00 1.00 3.20 2.90 4.40 4.30 -
New Portfolio Recovery (P+I) 14.50 .00 .00 .00 .00 3.10 5.30 4.70 .70 .70
New 1 yr loan recovery @ 100% 7.30 .00 2.10 3.70 1.60
New 2 yr loan recovery @ 100% 7.20 .00 1.00 1.70 3.10 .70 .70
IDBI BC commission @ 100% 17.00 .40 .20 .20 .70 1.10 2.10 4.30 4.30 4.30
LENDEN BC Commission @100% 7.50 .10 .00 .00 .10 1.10 3.30 .80 .80 1.50
Bad debt recovery 6.20 .40 .20 .20 .80 1.20 1.20 1.20 .80 .40
New market borrowing @ 13% 5.00 .00 5.00 .00 .00 .00 .00 .00
132.70 8.60 4.10 4.50 21.10 23.80 38.90 26.80 6.60 6.90 .00
 Total Upto 1 month 1 to 14 days 15 to 28 days Over 1 month Over 3 months Over 6 Months Over 1 year and Over 2 year and Over 3 years Over 5 years
ALCO STATEMENT AS ON 28-Feb- and upto 3 and upto 6 and upto 1 upto 2 years upto 3 years and upto 5
2023 months months year years
Long story summarised in short
Total inflow 132.70 8.60 4.10 4.50 21.10 23.80 38.90 26.80 6.60 6.90
Total outflow 81.50 4.10 .20 3.90 12.80 11.60 17.80 31.60 3.20 .40
Pre OPEX ALM Gap 51.30 4.50 3.90 .60 8.40 12.10 21.00 -4.70 3.40 6.50
Opex 51.10 1.00 .50 .50 2.10 3.20 6.30 12.80 12.80 12.80
Post OPEX ALM Gap .20 3.50 3.40 .10 6.30 9.00 14.70 -17.60 -9.40 -6.30
Cumulative GAP .20 3.50 3.40 3.50 9.80 18.80 33.50 16.00 6.50 .20
Fixed obligation as denominator 128.00 5.10 .70 4.40 10.40 14.80 24.20 44.40 16.00 13.20
Cash inflow as numerator 132.70 8.60 4.10 4.50 21.10 23.80 38.90 26.80 6.60 6.90
Fixed obligation coverage ratio (times) 1.04 1.70 5.75 1.03 2.04 1.61 1.61 0.60 0.41 0.52

Assumptions:
No dividend, withdrawl of capital, recall of loan by funders, no taxes are considered, all profits are assumed to be re invested.
No liability towards future breach of covenance if any are considered, borrowing rate are assumed to remain same.
Assumed no change in pricing policy will take place. Future lending rate are assumed to remain same.
Portfolio recovery rates assumed is based on current trends, actuals may differ if overall industrial scenario changes.
Product mix is based on the current portfolio, actuals may differ if overall demand-supply pattern changes.
IDBI BC limit is assumed to be utilised @ 100%, LENDEN BC limit is assumed to be utilised @ 100% by Sept'23.
Bad debt recovery amount assumed is based on current trends, actuals may differ if overall industrial scenario changes.

Estimates:
Productwise-Bucketwise recovery rates are estimated to be as follows. 61.90 100.00 61.86%
Covid bucket recovery % 12% 15% 7% 18% 11% 11% 11% 25% 0% 0%
Restruct bucket recovery % 10% 10% 10% 10% 10% 11% 11% 10% 0% 0%
Topup bucket recovery % 25% 5% 5% 5% 5% 25% 25% 25% 0% 0%
Normal bucket recovery % 94% 93% 93% 93% 94% 95% 94% 95% 91% 0%

Observation:
There is negative mismatch in all the buckets +2 years onwards.
Consequently fixed obligation coverage ratio is falling below 1( ideal 2+) in all the buckets 1 year onwards.
Portfolio shrinkage trends are observed for want of fresh external funding.

Report:
Although there is no negative mismatch in the buckets upto 1 year, steady decrease in liquidity coverage ratio is allarming.
There is a desperate need for fresh fund infusion to arrest the portfolio shrinkage & to bettter the coverage ratio.
 B 1 to 14 days 15 to 28 days 29 days and Over 3 Over 6 Over 1 year Over 2 year Over 3 years Over 5
u
upto 3 months and Months and upto 2 and upto 3 and upto 5 years
c
k months upto 6 months and years years years
e upto 1
t
year
s
1 15 31 91 182 365 730 1095 1825 999999
633,236,067 2,253,246 33,352,186 68,251,836 95,885,824 145,568,150 270,126,219 14,159,093 3,639,511 -
Bank - 28,591,186 43,818,219 72,522,262 145,549,150 270,126,219 14,159,093 3,639,511 -
NBFC 2,253,246 4,761,000 11,015,303 14,283,000 19,000 - - - -
FI - - 13,418,314 9,080,562 - - - - -
Check - - - - - - - - -
75,438,506 43,111 5,444,912 9,440,238 13,928,843 21,257,455 24,075,388 1,188,451 60,108 -
Bank - 4,895,072 8,389,527 13,266,009 21,257,229 24,075,388 1,188,451 60,108 -
NBFC 43,111 306,995 521,656 336,680 226 - - - -
FI - 242,845 529,055 326,154 - - - - -
Check - - - - - - - - -

Princiapal Details
Bank
BOB - 2,111,111 4,222,222 6,333,333 12,666,667 14,777,778 - - -
CAPITAL FIRST 02 - - - - - 100,000,000 - - -
CAPITAL FIRST 03 - - - - - - - - -
PNB 03 - 12,561,156 25,122,312 37,683,468 75,366,937 101,452,027 - - -
SBI _ 2 - - - - - - - - -
SBI _ 3 - 2,121,500 4,243,000 6,364,500 12,729,000 16,962,749 - - -
UBI 02/PNB - 6,666,667 - 6,666,667 13,333,333 - - - -
UCO 03 - 1,158,577 2,322,227 3,555,917 7,388,702 2,970,291 - - -
UCO 04 - 941,873 1,847,852 2,827,468 5,882,693 12,751,253 14,159,093 3,639,511 -
UNION BANK 7 - 3,030,303 6,060,606 9,090,909 18,181,818 21,212,121 - - -
FI - - - - - - - - -
NABKISAN - - 9,375,000 9,080,562 - - - - -
 B 1 to 14 days 15 to 28 days 29 days and Over 3 Over 6 Over 1 year Over 2 year Over 3 years Over 5
u
upto 3 months and Months and upto 2 and upto 3 and upto 5 years
c
k months upto 6 months and years years years
e upto 1
t
year
s
NABKISAN 02 - - 4,043,314 - - - - - -
NBFC
ECLEAR_2 - - - - - - - - -
HINDUJA 02 2,253,246 - 1,493,303 - - - - - -
MAANAVEEYA - 4,761,000 9,522,000 14,283,000 19,000 - - - -
Interest Details - - - - - - - - -
Bank
BOB - 287,701 577,565 746,292 1,044,268 457,510 - - -
CAPITAL FIRST 02 - 1,358,904 1,315,068 4,032,877 8,065,753 16,043,836 - - -
CAPITAL FIRST 03 - - - - - - - - -
PNB 03 - 1,799,156 3,628,344 4,733,725 6,814,224 3,552,575 - - -
SBI _ 2 - - - - - - - - -
SBI _ 3 - 377,487 761,026 992,196 1,425,456 733,522 - - -
UBI 02/PNB - 191,269 312,521 367,169 261,288 - - - -
UCO 03 - 134,914 264,755 324,556 372,244 41,967 - - -
UCO 04 - 337,089 710,072 1,009,418 1,791,079 2,596,291 1,188,451 60,108 -
UNION BANK 7 - 408,551 820,174 1,059,776 1,482,918 649,689 - - -
FI - - - - - - - - -
NABKISAN - 201,747 439,520 326,154 - - - - -
NABKISAN 02 - 41,098 89,534 - - - - - -
NBFC - - - - - - - - -
ECLEAR_2 - - - - - - - - -
HINDUJA 02 43,111 - 19,024 - - - - - -
MAANAVEEYA - 306,995 502,632 336,680 226 - - - -