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CMA
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ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II - OPERATING STATEMENT
Name: M/S
Amounts in Rs. Lacs
Last 2 Years Actuals Current Yr. Next Year
(As per audited accounts) Estimates Projections
Year 31.03.2002 31.03.2003 31.03.2004 31.03.2005
No.of months 12 12 12 12
1. Gross Sales
i. Domestic Sales 0.00 0.00
ii. Export Sales 0.00
Total 0.00 0.00 0.00 0.00
2. Less Excise Duty 0.00 0.00
3. Net Sales (1 - 2) 0.00 0.00 0.00 0.00
4. % age rise (+) or fall (-) in net salesN/A N/A N/A N/A
5. Cost of Sales
i. Raw materials (including stores andother items used in the process ofmanufacture) 0.00 0.00 0.00 0.00
a. Imported 0.00 0.00 0.00 0.00
b. Indigenous 0.00 0.00
ii. Other Spares
a. Imported 0.00 0.00 0.00
b. Indigenous 0.00 0.00
iii. Power and Fuel
iv. Direct Labour (Factory wages & salaries)
v. Other manufacturing expenses
vi. Depreciation
vii. Sub-total (i to vi) 0.00 0.00 0.00 0.00
viii. Add: Opening Stock-in-process 0.00 0.00 0.00
Sub-total (vii + viii) 0.00 0.00 0.00 0.00
ix. Deduct: Closing Stock-in-process 0.00 0.00 0.00 0.00
x. Cost of Production 0.00 0.00 0.00 0.00
as compared to previous year (annualised)
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xi. Add: Opening Stock of finished goods 0.00 0.00 0.00
Sub-total (x + xi) 0.00 0.00 0.00 0.00
xii. Deduct: Closing Stock of finished goods
xiii. 0.00 0.00 0.00 0.00
6. Selling, general and administrative expenses 0.00
7. Sub-total (5 + 6) 0.00 0.00 0.00 0.00
8. 0.00 0.00 0.00 0.00
9. Interest
10. 0.00 0.00 0.00 0.00
11. i. Add: Other non-operating Income
a. Job Work Income
b. Interest
c. Dividend
d. Miscellaneous Income
Sub-total (Income) 0.00 0.00 0.00 0.00
ii. Deduct: Other non-operating expenses
a. Mis.Exp. Written off
b. Job work expense 0.00 0.00 0.00
c. Prior year adjustment 0.00
d.
Sub-total (Expenses) 0.00 0.00 0.00 0.00
iii. Net of other non-operating income /expenses [net of 11(i) & 11(ii)] 0.00 0.00 0.00 0.00
12. 0.00 0.00 0.00 0.00
13. Provision for taxes 0.00 0.00
14. 0.00 0.00 0.00 0.00
15. a. Equity dividend paid-amount(Already paid + B.S. provision) 0.00 0.00 0.00 0.00
b. Dividend Rate (% age) 0.00 0.00 0.00 0.00
16. 0.00 0.00 0.00 0.00
17. Retained Profit / Net Profit (% age)
Sub-total (Total Cost of Sales)
Operating Profit before Interest (3 - 7)
Operating Profit after Interest (8 - 9)
Profit before tax/loss [10 + 11(iii)]
Net Profit / Loss (12 -13)
Retained Profit (14 - 15)
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FORM III - ANALYSIS OF BALANCE SHEET
LIABILITIES
Name: M/S
Amounts in Rs. Lacs
Last 2 Years Actuals Current Yr. Next Year
(As per audited BS) Estimates Projections
Year 31.03.2002 31.03.2003 31.03.2004 31.03.2005
No.of months 12 12 12 12
CURRENT LIABILITIES
1. Short-term borrowing from banks (includingbills purchased, discounted & excessborrowing placed on repayment basis)
i. From applicant bank
ii. From other banks 0.00 0.00 0.00
iii. (of which BP & BD) 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
2. Short term borrowings from others 0.00 0.00 0.00 0.00
3. Sundry Creditors (Trade)
4. Advance payments from customers /deposits from dealers 0.00 0.00 0.00 0.00
5. Provision for taxation 0.00 0.00
6. Dividend payable 0.00 0.00 0.00 0.00
7. Other statutory liabilities (due within 1 year) 0.00
8. Deposits / instalments of term loans / DPGs / debentures etc. (due within 1 year) 0.00
9. Other current liabilities & provisions0.00 0.00 0.00 0.00
a. Creditors for Expenses 0.00
b. Creditors for CAPEX 0.00 0.00 0.00 0.00
c. Others
d.
0.00 0.00 0.00 0.00
10. 0.00 0.00 0.00 0.00
Sub-total [i + ii] (A)
(due within 1 year) - specify major items
Sub total [2 to 9] (B)
Total current liabilities [A + B]
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TERM LIABILITIES
11. Debentures (not maturing within 1 year) 0.00 0.00 0.00 0.00
12. Preference Shares (redeemable after 1 year) 0.00
13. Term loans (excluding instalmentspayable within 1 year) 0.00 0.00
14. Deferred Payment Credits (excludinginstalments due within 1 year) 0.00 0.00 0.00
15. Term deposits (repayable after 1 year) 0.00 0.00 0.00
16. Other term liabilities
17. 0.00 0.00 0.00 0.00
18. 0.00 0.00 0.00 0.00
NET WORTH
19. Ordinary Share Capital 0.00 0.00 0.00
20. General Reserve 0.00 0.00 0.00
21. Revaluation Reserve 0.00 0.00 0.00 0.00
22. Other Reserves (excluding Provisions) 0.00 0.00 0.00 0.00
23. Surplus (+) or deficit (-) in Profit & Loss a/c 0.00 0.00 0.00 0.00
23. a. Others
Subsidy
0.00 0.00 0.00 0.00
24. Net Worth 0.00 0.00 0.00 0.00
25. 0.00 0.00 0.00 0.00
Total Term Liabilities [11 to 16]
Total Outside Liabilities [10 + 17]
TOTAL LIABILITIES [18 + 24]
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ASSETS
Name: M/S
Amounts in Rs. Lacs
Last 2 Years Actuals Current Yr. Next Year
(As per audited BS) Estimates Projections
Year 31.03.2002 31.03.2003 31.03.2004 31.03.2005
No.of months 12 12 12 12
CURRENT ASSETS
26. Cash and Bank Balances
27. Investments (other than long term)
i. Govt. and other trustee securities
ii. Fixed Deposits with banks
28. i. Receivables other than deferred & exports (incldg. bills purchased anddiscounted by banks)
ii. Export receivables (incldg. billspurchased/discounted by banks) 0.00 0.00 0.00 0.00
29. Instalments of deferred receivables(due within 1 year) 0.00 0.00 0.00
30. Inventory: 0.00 0.00 0.00 0.00
i. Raw materials (including stores andother items used in the process ofmanufacture) 0.00 0.00 0.00 0.00
a. Imported 0.00 0.00 0.00 0.00
b. Indigenous
ii. Stocks-in-process 0.00 0.00 0.00 0.00
iii. Finished goods 0.00 0.00 0.00 0.00
iv. Other consumable spares 0.00 0.00 0.00 0.00
a. Imported
b. Indigenous
31. Advances to suppliers of raw materialsand stores/spares
32. Advance payment of taxes
33. 0.00 0.00 0.00 0.00
a. GEB Deposit
b. Balance With Excise Dept.
c. 0.00 0.00 0.00
d. 0.00
34. 0.00 0.00 0.00 0.00
FORM III - ANALYSIS OF BALANCE SHEET (Continued)
Other current assets (specify major items)
Total Current Assets (26 to 33)
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FIXED ASSETS
35 Gross Block (land, building, machinery,work-in-progress) 0.00
36 Depreciation to date 0.00 0.00 0.00
37 Net Block (35 - 36) 0.00 0.00 0.00 0.00
OTHER NON-CURRENT ASSETS
38 Investments/book debts/advances/depositswhich are not current assets 0.00 0.00 0.00 0.00
i. a. Investments in subsidiarycompanies / affiliates 0.00 0.00 0.00 0.00
b. Others
ii. Advances to suppliers of capital goodsand contractors 0.00 0.00
iii. Deferred receivables (maturity exceeding 1 year)
iv. Others 0.00 0.00 0.00 0.00
a. 0.00 0.00
b. 0.00
c.
d.
39 Non-consumable stores and spares
40 Other non-current assets includingdues from directors
41 0.00 0.00 0.00 0.00
42 Intangible Assets (patents, good will,prelim.expenses, bad / doubtful debts notprovided for, etc.
43 0.00 0.00 0.00 0.00
44 0.00 0.00 0.00 0.00
45 0.00 0.00 0.00 0.00
46
47 Total OUTSIDE Liabilities / Tangible
48 Total TERM Liabilities / Tangible
ADDITIONAL INFORMATION
A. Arrears of depreciation N/A N/A N/A N/A
B. Contingent Liabilities:
i. Arrears of cumulative dividends N/A N/A N/A N/A
ii. Gratuity liability not provided for N/A N/A N/A N/A
iii. Disputed excise / customs /tax liabilities N/A N/A N/A N/A
iv. Other liabilities not provided for N/A N/A N/A N/A
Total Other Non-current Assets (38 to 40)
Total Assets (34+37+41+42)
Tangible Net Worth (24 - 42)
Net Working Capital (34 - 10)
Current Ratio (34 / 10)
Net Worth (18 / 44)
Net Worth (17 / 44)
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FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name: M/S
Amounts in Rs. Lacs
Last Year Current Yr. Next Year Peak
Norms Actuals Estimates Projections Requirement
Year 31.03.2003 31.03.2004 31.03.2005
A. CURRENT ASSETS
1. Raw materials (incl. stores & other itemsused in the process of manufacture)
a. Imported 0.00 0.00 0.00
Month's Consumption
b. Indigenous 0.00 0.00 0.00
Month's Consumption
2. Other Consumable spares, excludingthose included in 1 above
a. Imported 0.00 0.00 0.00
Month's Consumption
b. Indigenous 0.00 0.00 0.00
Month's Consumption
3. Stock-in-process 0.00 0.00 0.00
Month's cost of production
4. Finished goods 0.00 0.00 0.00
Month's cost of sales
5. Receivables other than export & deferred receivables (incl. bills purchased & discounted by bankers) 0.00 0.00 0.00
Month's domestic sales: excluding deferred payment sales
6. Export receivables (incl. bills purchased and discounted) 0.00 0.00 0.00
Month's export sales
7. Advances to suppliers of raw materials & stores / spares, consumables 0.00 0.00 0.00
8. Other current assets incl. cash & bankbalances & deferred receivables duewithin one year 0.00 0.00 0.00
Cash and Bank Balances 0.00 0.00 0.00Investments (other than long term):i. Govt. and other trustee securities 0.00 0.00 0.00ii. Fixed Deposits with banks 0.00 0.00 0.00Instalments of deferred receivables (due within 1 year) 0.00 0.00 0.00Advance payment of taxes 0.00 0.00 0.00Other current assets 0.00 0.00 0.00
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9. Total Current Assets 0.00 0.00 0.00(To agree with item 34 in Form III)
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FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name: M/S
Amounts in Rs. Lacs
Last Year Current Yr. Next Year Peak
Norms Actuals Estimates Projections Requirement
Year 31.03.2003 31.03.2004 31.03.2005
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)
10. Creditors for purchase of raw materials, stores & consumable spares 0.00 0.00 0.00
Month's purchases
11. Advances from customers 0.00 0.00 0.00
12. Statutory liabilities 0.00 0.00 0.00
13 Other current liabilities: 0.00 0.00 0.00
Short term borrowings from others 0.00 0.00 0.00
Provision for taxation 0.00 0.00 0.00
Dividend payable 0.00 0.00 0.00
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year) 0.00 0.00 0.00
Other current liabilities & provisions
(due within 1 year) 0.00 0.00 0.00
14. 0.00 0.00 0.00Total (To agree with total B of Form-III)
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FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
Name: M/S
Amounts in Rs. Lacs
Last Year Current Yr. Next Year Peak
First Method of Lending Actuals Estimates Projections Requirement
Year 31.03.2003 31.03.2004 31.03.2005
1. 0.00 0.00 0.00
2. Other Current Liabilities (other than
0.00 0.00 0.00
3. 0.00 0.00 0.00
4. Min. stipulated net working capital:
(25% of WCG excluding export receivables) 0.00 0.00 0.00
5. Actual / Projected net working capital0.00 0.00 0.00
6. Item-3 minus Item-4 0.00 0.00 0.00
7. Item-3 minus Item-5 0.00 0.00 0.00
8. Max. permissible bank finance (item-6 or 7, whichever is lower) 0.00 0.00 0.00
9. Excess borrowings representing
Second Method of Lending
1. 0.00 0.00 0.00
2. Other Current Liabilities (other than
0.00 0.00 0.00
3. 0.00 0.00 0.00
4. Min. stipulated net working capital: (25% of total Current Assets excluding export receivables) 0.00 0.00 0.00
5. Actual / Projected net working capital0.00 0.00 0.00
6. Item-3 minus Item-4 0.00 0.00 0.00
7. Item-3 minus Item-5 0.00 0.00 0.00
8. Max. permissible bank finance (item-6 or 7, whichever is lower) 0.00 0.00 0.00
9. Excess borrowings representing
Total Current Assets (Form-IV-9)
bank borrowings (Form-IV-14)
Working Capital Gap (WCG) (1-2)
(Form-III-45)
shortfall in NWC (4 - 5)
Total Current Assets (Form-IV-9)
bank borrowings (Form-IV-14)
Working Capital Gap (WCG) (1-2)
(Form-III-45)
shortfall in NWC (4 - 5)
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FORM VI
FUNDS FLOW STATEMENT
Name: M/S
Amounts in Rs. Lacs
Last Year Current Yr. Next Year
Actuals Estimates Projections
Year 31.03.2003 31.03.2004 31.03.2005
1. SOURCES
a. Net Profit 0.00 0.00 0.00
b. Depreciation 0.00 0.00 0.00
c. Increase in Capital 0.00 0.00 0.00
d. Increase in Term Liabilities(including Public Deposits) 0.00 0.00 0.00
e. Decrease in
i. Fixed Assets
ii. Other non-current Assets
f. Others 0.00 0.00 0.00
g. TOTAL 0.00 0.00 0.00
2. USES
a. Net loss
b. Decrease in Term Liabilities(including Public Deposits)
c. Increase in
i. Fixed Assets 0.00 0.00 0.00
ii. Other non-current Assets 0.00 0.00 0.00
d. Dividend Payments 0.00 0.00 0.00
e. Others
f. TOTAL 0.00 0.00 0.00
3. 0.00 0.00 0.00Long Term Surplus (+) / Deficit (-) [1-2]
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4. Increase/decrease in current assets* (as per details given below) 0.00 0.00 0.00
5. Increase/decrease in current liabilitiesother than bank borrowings 0.00 0.00 0.00
6. Increase/decrease in working capital gap 0.00 0.00 0.00
7. Net Surplus / Deficit (-) [3-6] 0.00 0.00 0.00
8. Increase/decrease in bank borrowings 0.00 0.00 0.00
9. Increase/decrease in NET SALES N/A 0.00 0.00
* Break up of item-4
i. Increase/decrease in Raw Materials 0.00 0.00 0.00
ii. Increase/decrease in Stocks-in-Process 0.00 0.00 0.00
iii. Increase/decrease in Finished Goods 0.00 0.00 0.00
iv. Increase/decrease in Receivables
a) Domestic 0.00 0.00 0.00
b) Export 0.00 0.00 0.00
v. Increase/decrease in Stores & Spares 0.00 0.00 0.00
vi. Increase/decrease in other current assets 0.00 0.00 0.00
TOTAL 0.00 0.00 0.00
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OPERATING AND FINANCIAL PARAMETERS
NAME: M/S (Rs. in lacs)
YEAR 31.03.2002 31.03.2003 31.03.2004 31.03.2005NET SALES 0.00 0.00 0.00 0.00PBIDT 0.00 0.00 0.00 0.00PBT 0.00 0.00 0.00 0.00NET PROFIT 0.00 0.00 0.00 0.00CASH ACCRUALS 0.00 0.00 0.00 0.00PAID UP CAPITAL 0.00 0.00 0.00 0.00TANGIBLE NET WORTH 0.00 0.00 0.00 0.00CURRENT ASSETS 0.00 0.00 0.00 0.00CURRENT LIABILITIES 0.00 0.00 0.00 0.00NET WORKING CAPITAL 0.00 0.00 0.00 0.00CURRENT RATIOTOL/TNWMOD. TOL/TNW PBIDT/SALES (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!NET PROFIT/SALES (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!