Cma Report Format

ASSESSMENT OF WORKING CAPITAL REQUIREMENT
FORM II : OPERATING STATEMENT
Sheet 1
AMOUNT IN RS : LAKHS
As per profit and loss account actuals/
estimates for the year ending 31st March
M/s XYZ Ltd
2013
Provisi
GROSS SALES
1
i.
Domestic sales
ii.
Export sales
Add other revenue income
Total
2014
Estima
2015
Project
2016
Project
2017
Project
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
0.00
0.00
0.00
0.00
0.00
Less excise duty

Deduct other items
Net sales ( item 1 - item 2 )
% age rise (+) or fall (-) in net

sales compared to previous
year (annualised)
Cost of Sales
5
i.)
Raw materials
(a) imported
(b) Indigenous
ii)
Other spares
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(a) Imported
(b) Indigenous
iii)
0.00
0.00
0.00
0.00
0.00
iv) Direct labour

( Salaries and wages)
v) Other mfg. Expenses
Power and fuel
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
vi) Depreciation
0.00
0.00
0.00
0.00
0.00
vii) SUB TOTAL (I TO VI)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
viii) ADD: Opening stocks-inProcess

Sub-total
Form II : Sheet 2
M/s XYZ Ltd
ix) Deduct : Closing stocks-inprocess
2013
Provisi
x) Cost of Production
xi) Add : Opening stock of
finished goods
0.00
SUB-TOTAL
xii) Deduct closing stock of
finished goods
0.00
xiii) SUB-TOTAL ( Total cost

of sales)
Selling general and administrative
expenses
SUB-TOTAL (5+6)
2014
Estima
2015
Project
2016
Project
2017
Project
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Operating profit before interest

( 3-7 )
0.00
0.00
0.00
0.00
0.00
9
10
Interest
Operating profit after interest
( 8-9 )
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11 (i)
Add other non-operating income
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(a) Other income

(b) Misc. Income
Sub-total ( income )
(ii) Deduct other non-operating expenses
(a) Amortisation of misc exp.
(b) Prior Period
Sub-total ( expenses )
(iii) Net of other non-operating
income/expenses
12
Profit before tax/loss[10+11(iii)]
13
Provision for taxes

Deffered tax Liability
14
15
Net profit/loss ( 12-13 )

(a) Equity dividend paid-amt
(Already paid+ B.S. provision)
(b) Dividend Rate
0.00
0.00
0.00
0.00
Dividend-Equity
Preference
Corporate Dividend Tax
Transfer to General Reserve

16
Retained profit ( 14-15 )
17
17
Retained profit/Net profit (% age)

% age rise (+) or fall (-) in net Profit %
PBT/Sales%
PAT/Sales %
0.00
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
LIABILITIES
STATEMENT
AS PER BALANCE SHEET AS AT 31st MARCH
M/s XYZ Ltd

CURRENT LIABILITIES
1
Short-term borrowings from

banks(including bills purchased,
discounted & excess borrowing
placed on repayment basis)
(i.) From applicant banks
Laks
2013
2014
2015
2016
Provisi Estima Project Project
2017
Project
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(ii.) From other banks

(iii) Of which BP & BD
SUB TOTAL
2
Short term borrowings from

others
Sundry Creditors (Trade)
Advance payments from customers/deposits from dealers
Provision for taxes
Dividend payable
Other statutory liabilities

(due within one year)
Deposits/instalments of term
loans/DPGs/Debentures,etc.
(due within one year)
Other current liabilities &

provisions(due within 1 Yr)
Other Liability
SUB-TOTAL (B)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TOTAL CURRENT LIABILITIES
0.00
0.00
0.00
0.00
0.00
TERM LIABILITIES
----------------------------------M/s XYZ Ltd
Form III : Sheet 2
Rs. in
Laks
2013
2014
2015
2016
Provisi Estima Project Project
2017
Project
11 Debentures (not maturing

within one year)
12 Preference shares
(redeemable after one year)
13 Term loans(excluding instalment)
payable within one year)
14 Deferred Payment Credits
(excluding instalments due
within one year)
Sundry Creditors -capital goods
15 Term deposits (repayable
after one year)TBM Pay.
16 Other term liabilities
17 TOTAL TERM LIABILITIES
0.00
0.00
0.00
0.00
0.00
18 TOTAL OUTSIDE LIABILITIES
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
NET WORTH
------------------------19 Partners Capital
20 General reserve
21 Revaluation reserve
22 Other reserve (excluding
provisions)
23 Surplus (+) or deficit (-) in
Profit & Loss Account
23a Others (specify)
24 NET WORTH
25 TOTAL LIABILITIES
CURRENT RATIO
TOTAL CURRENT LIABILITIES
TOTAL CURRENT ASSETS
Current Ratio
#DIV/0! #DIV/0! #DIV/0! #DIV/0!

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0!
0.00
0.00
#DIV/0!
FORM III
Sheet 3
AS PER BALANCE SHEET AS AT : 31st MARCH

M/s XYZ Ltd
Rs. in Laks
0
2013
2014
ASSETS
Provisi
Estima
2015
Project
2016
Project
2017
Project
26 Cash and bank balances

27 Investment (other than long
term investment)
(i) Government & other
Trustee Securities
(ii) Other investments
28 (i) Receivables other than
deferred & exports (include
bills purchased and
discounted by Banks)
(ii) Export receivables(include
bills purchased and
discounted by banks)
29 Instalments of deferred
receivables(due with in one yr.)
30 Inventory:
(i)Raw materials(including stores
& other items used in the
process of manufacture)
(a) Imported
(b) Indigenous
(ii) Stock-In-Process
(iii) Finished goods
(iv) Other Consumable Spares
(a) Imported
(b) Indigenous)
31 Advance to suppliers of raw
materials & stores and spares
32 Advance payment of taxes
33 Other Current assets
(Specify major items)
Other current asstes
Deposits
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
34 TOTAL CURRENT ASSETS
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
M/s XYZ Ltd

FIXED ASSETS
Form III : Sheet 4
35 WDV of Fixed assets

36 Depreciation for the year
37 NET BLOCK
OTHER NON-CURRENT ASSETS
38 Investment/bookdebts/advances/
deposits which are not current
Ca
(i) a) Investment
Co./affiliates
b) Others (BG & LC Margin)
(ii) Advances to suppliers of
capital goods & contractors
(iii)Deferred receivables (maturity
exceeding one year)
(iv)Others (a) Debtors> 6 months
(b) Security Deposits
(c) Others
39 Non-consumables stores &
spares
40 Other non-current assets including dues from Directors
41 Total other non current assets
42 Intangible assets (patents,
goodwill, prelim.expenses, bad/
doubtful exp.not provided for etc)
43 TOTAL ASSETS(34+37+41+42)
Investment in Associates
44 NET WORKING CAPITAL
CURRENT RATIO
TNW
TOL/TNW
2013
Provisi
0.00
2014
2015
Estima Project
0.00
0.00
2016
Est
0.00
2017
Proj.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0! #DIV/0!
0.00
0.00
#DIV/0! #DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
M/s XYZ Ltd

YEAR
If ASSETS are equal to LIABILITIES
Balance Sheet Total ASSETS
Balance Sheet Total LIABILITIES
Diff Assets- liabilities
2013
Y
0.00
0.00
0.00
2014
Y
0.00
0.00
0.00
2015
Y
0.00
0.00
0.00
2016
Y
0.00
0.00
0.00
2017
Y
0.00
0.00
0.00
Is Balance Sheet SIP Closing stock

Equal to OP-Stmt. SIP Closing Stock
SIP Closing Stock :Asset Statement.
SIP Closing Stock : Operating Stmt.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Is Balance Sheet FG Closing stock

Equal to OP-Stmt. FG Closing Stock
FG Closing Stock : Asst. Stmt.
FG Closing Stock : OP. Statement
Is Balance Sheet Depreciation

Equal to OP-Stmt. Depreciation
Balance Sheet Depreciation
Operating profit depreciation
Diff
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
PROFIT AFTER TAX
0.00
0.00
0.00
0.00
0.00
Dividend
Gross Sales
Adj. Sales = Net Sales+Increase
in FG & SIP
RM/ Adj. Sales (%)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Spares/ Adj. Sales (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Power & Fuel/ Adj. Sales(%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Labour/ Adj. Sales (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Other Mfg Exp./Adj. Sales (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cost of Prod./ Adj. Sales(%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cost Of sales / Sale (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
PBDIT
0.00
0.00
0.00
0.00
0.00
Selling+General Exp/Adj Sales %
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Financial Ch./Adj.sales%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Y
70.10
53.07
N
0.00
0.00
N
0.00
0.00
N
0.00
0.00
N
0.00
0.00
N
0.00
0.00
#DIV/0!
N
0.00
0.00
#DIV/0!
N
0.00
0.00
#DIV/0!
N
0.00
0.00
#DIV/0!
N
0.00
0.00
#DIV/0!
Is FAs Additions>TLs raised

Increase in FA
Increase in TL
If Cash Accrual>TL Installment
Cash Accrual
TL installment
Net DSCR
M/s XYZ Ltd

INVENTORY & RECEIVABLES HOLDINNG LEVELS
2013
Aud.
Particulars
Stock In process : a) Indigenous
b) Imported
Finished Goods
2014
Aud.
2015
Provi
2016
Estim
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
2.12
0.00
0.00
0.00
#DIV/0!
0.00
0.00
0.00
#DIV/0!
0.00
0.00
0.00
#DIV/0!
0.00
0.00
0.00
#DIV/0!
0.00
0.00
Other Spares : a) Indigenous

b) Imported
Receivables : a) Domestic
S. Creditors
Other Creditors
Other Current Assets
2012
Proje
(Figures in italics represent holding period in months.)
M/s XYZ Ltd

PERFORMANCE AND FINANCIAL INDICATORS
Particulars
2013
Provisi
2014
Estima
2015
Project
2016
Esrim
2012
Proje
Domestic Sales(Gross)
Export Sales
Net Sales
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
% rise/fall (-) in net sales

operating profit
Profit Before tax
0.00
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
PBT/ Sales (%)
#DIV/0!
Profit After Tax
0.00
0.00
0.00
0.00
0.00
Cash Accrual
0.00
0.00
0.00
0.00
0.00
Paid Up Capital
0.00
0.00
0.00
0.00
0.00
TNW
0.00
0.00
0.00
0.00
0.00
TOL/TNW (times)
NWC
Current Ratio
Adjusted TNW
Adjusted TOL/TNW
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Particulars
Operating Cost/ sales %
2013
Provisi
#DIV/0!
2014
Estima
#DIV/0!
2015
Project
#DIV/0!
2016
Estim
#DIV/0!
2012
Proje
#DIV/0!
Net Sales /TTA (times)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
OTHER RATIOS
PBDIT
PBDIT/Sales %
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
0.00
#DIV/0!
EFFICIENCY RATIOS
2013
Particulars
Provisi
Net Sales/ Total Tangible
#DIV/0!
Assets (times)
PBT/ Total Tangible Assets (%) #DIV/0!
2014
Estima
#DIV/0!
2015
Project
#DIV/0!
2016
Estim
#DIV/0!
2012
Projec
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Operating Cost to sales (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Bank Finance/ Ct. Assets (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Inventory+ Receivables to net #DIV/0!

Sales (days)
PBDIT
0.00
0.00
0.00
0.00
0.00
RISK RATING RELATED RATIOS

Current Ratio
TOL/TNW (times)
PBDIT/Interest (times)
PAT/Net Sales (%)
ROCE (%) (PBDIT/TA)
INV+REC./Sales (days)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Debt Equity
Debt
Premium
Equity
Reserves
Total Equity
Debt/Equity
Return on TNW
Capital Employed
Total Long term Debt
DEBT/equity
0.00
19.50
0.00
0.00
19.50
#DIV/0!
19.50
0.00
0.00
0.00
224.27
0.00
0.00
224.27
#DIV/0!
224.27
0.00
0.00
0.00
224.27
0.00
0.00
224.27
#DIV/0!
224.27
0.00
0.00
0.00
224.27
0.00
0.00
224.27
#DIV/0!
224.27
0.00
0.00
0.00
224.27
0.00
0.00
224.27
#DIV/0!
224.27
0.00
0.00
M/s XYZ Ltd

ABF ASSESSMENT
As on 31st March
Rs. in
Laks
2013
2014
2015
2016
2012
Aud.
Aud.
Aud
Estim
Projec
Total CA
0.00
0.00
0.00
0.00
0.00
Other CL(Except Bank Borr.)
0.00
0.00
0.00
0.00
0.00
Working Capital Gap
0.00
0.00
0.00
0.00
0.00
Net Working Capital (Act./Proj)
0.00
0.00
0.00
0.00
0.00
Assessed Bank Finance
0.00
0.00
0.00
0.00
0.00
NWC to TCA (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Bank Finance to TCA %
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
S. Cr. To TCA (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Other CL to TCA (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Inv. To Net sales (days)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Rec. to gross sales (days)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
S. Cr. To purchases (days)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Check Total(12+13+14+15)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
2013
2014
2015
2016
2012
Aud.
Aud.
Aud
Est.
Proj.
NWC to TCA (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Bank Finance to TCA %
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Other CL to TCA (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Check Total
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Particulars
Particulars
FUND FLOW (DETAILED)

M/s XYZ Ltd
1
SOURCES
As on 31st March
2013
Aud.
2014
Aud.
2015
Aud
Laks
2016
Estim
2012
Proje
a. Net Profit (After Tax)
0.00
0.00
0.00
0.00
0.00
b. Depreciation
0.00
0.00
0.00
0.00
0.00
c Increase in Capital
0.00
0.00
0.00
0.00
d. Increase In TL. Incl.public deposits
0.00
0.00
0.00
0.00
e. Decrease in
i.) Fixed Assets
0.00
0.00
0.00
0.00
0.00
ii.) Other Non Current Assets
0.00
0.00
0.00
0.00
0.00
Others
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
a. Net Loss
0.00
0.00
0.00
0.00
0.00
b. Dec.in Term Liab. incl. Pub.Dep.
0.00
0.00
0.00
0.00
0.00
i) Fixed Assets
9.32
6.49
0.00
0.00
0.00
ii) Other Non current assets
0.00
0.00
0.00
0.00
0.00
d. Dividend Payment
0.00
0.00
0.00
0.00
0.00
e Others
0.00
0.00
0.00
0.00
0.00
9.32
6.49
0.00
0.00
0.00
FUNDS FLOW STATEMENT ( Summary)

Particulars
2013
3 i. Long Term Surplus/Deficit
-9.32
2014
-6.49
2015
0.00
2016
0.00
2017
0.00
g. Total
2
USES
c. Increase in
Total
4 ii Increase/decrease in Curr. Assts.
52.80
0.00
0.00
0.00
0.00
5 iii Inc./Dec. in CL other than BB

6 iv Inc./Dec. in WC Gap
26.72
26.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-35.40
-6.49
0.00
0.00
0.00
13.39
0.00
0.00
0.00
0.00
2013
0.00
9.32
-9.32
As on 31st March
2014
2015
2016
0.00
0.00
0.00
6.49
0.00
0.00
-6.49
0.00
0.00
2012
0.00
0.00
0.00
2013
25.86
2014
0.00
As on 31st March
2015
2016
0.00
0.00
2012
0.00
0.00
0.00
0.00
17.36
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#REF!
0.00
43.22
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#REF!
7 v Net Surplus (+) Deficit (-)

8 vi Inc./Dec. in Bank Borrowings
FUNDS FLOW STATEMENT
Particulars
Long Term Sources
Long Term Uses
Surplus/Deficit
Movement of TNW
Particulars
Opening balance
1 Add.
i Profit/(-)Loss after Tax
ii Increase in Capital
iii Dec./(-) Inc.in Intangible Assets
iv Others
2 Less
Div Paid(Incl.Div.Tax)/ Withdrawals
TNW
2010
opwdv
Dep
clowdv
Furniture
61389
10.00%
6139
55250
Vehicles
1469881
15.00%
220482
1249399
Computer
93280
1624550
40.00%
37312
263933.1
55968
1360617
2011
Furniture
55250
10.00%
5525
49725
additional machinery
Vehicles
2782003
15.00%
417300
2364702
55968
2893221
40.00%
22387
445213
33581
2448008
Computer
2012
Furniture
49725
10.00%
4973
44753
Vehicles
2364702
15.00%
354705
2009997
Computer
33581
2448008
40.00%
13432
373110
20148
2074898

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ASSESSMENT OF WORKING CAPITAL REQUIREMENT

FORM II : OPERATING STATEMENT

Less excise duty

Net sales ( item 1 - item 2 )

% age rise (+) or fall (-) in net

iv) Direct labour

Power and fuel

vii) SUB TOTAL (I TO VI)

viii) ADD: Opening stocks-inProcess

xiii) SUB-TOTAL ( Total cost

Operating profit before interest

Add other non-operating income

(a) Other income

Provision for taxes

Net profit/loss ( 12-13 )

Transfer to General Reserve

Retained profit ( 14-15 )

Retained profit/Net profit (% age)

AS PER BALANCE SHEET AS AT 31st MARCH

M/s XYZ Ltd

Short-term borrowings from

(ii.) From other banks

Short term borrowings from

Sundry Creditors (Trade)

Advance payments from customers/deposits from dealers

Provision for taxes

Other statutory liabilities

Other current liabilities &

TOTAL CURRENT LIABILITIES

11 Debentures (not maturing

18 TOTAL OUTSIDE LIABILITIES

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

AS PER BALANCE SHEET AS AT : 31st MARCH

26 Cash and bank balances

34 TOTAL CURRENT ASSETS

M/s XYZ Ltd

Form III : Sheet 4

35 WDV of Fixed assets

M/s XYZ Ltd

Is Balance Sheet SIP Closing stock

Is Balance Sheet FG Closing stock

Is Balance Sheet Depreciation

PROFIT AFTER TAX

Spares/ Adj. Sales (%)

Power & Fuel/ Adj. Sales(%)

Labour/ Adj. Sales (%)

Other Mfg Exp./Adj. Sales (%)

Cost of Prod./ Adj. Sales(%)

Cost Of sales / Sale (%)

Selling+General Exp/Adj Sales %

Is FAs Additions>TLs raised

M/s XYZ Ltd

Other Spares : a) Indigenous

(Figures in italics represent holding period in months.)

M/s XYZ Ltd

% rise/fall (-) in net sales

PBT/ Sales (%)

Profit After Tax

Net Sales /TTA (times)

Operating Cost to sales (%)

Bank Finance/ Ct. Assets (%)

Inventory+ Receivables to net #DIV/0!

RISK RATING RELATED RATIOS