Cma Blank Revised

7/30/2019 Cma Blank Revised

1/15

Modified by : Niranjan Kanhekar ,CPC, LHO, Mumbai 022-2202 1505

XLCMA

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STATE BANK OF INDIA Branch :

Name

Rupees in CRORES

Audited Audited Estimates Projection Projection Projection Projections

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

12 12 12 12 12 12 12

Operating Statement

1 i. Domestic Sale

ii.Export Sale

1 Total Gross Sales

2 Less : Excise Duty

3 Net Sales (1-2)

4 Growth in sales

Cost of Sales

5 a. Raw Material (Imported )

b. Raw material (Indigenous)

c. Stores & Spares (Imported)

d. Stores & Spares (Indigenous)

6 Power & Fuel

7 Direct Labour

8 Repairs and maintainance

9 Other Mfg. Expenses

10 Depreciation

11 Others expenses

a

b

c

d

Sub Total

12Add: Opening Stock in Process

Sub Total

13 Deduct : Closing Stock in Process

Cost of Production

14 Add: Opening Stock of Finished Goods

Sub Total

15 Deduct : Closing Stock OF Finished Goods

Sub Total ( Total Cost of Sales)

16 Gross profit

PARTICULARS

Years

Operating months


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Gross Profit/ Sales

17 Selling Expenses

18 Administrative Expenses

Sub Total19 Operating Profit before interest

a. Interest on CC.

b.Interest on TL

c.Other interests

20 Total Interest

21 Operating Profit after Interest

22 Add: Other non operating Income

a Interest/Dividend/Royalties etc..

b Profit on sale of investment, others

c Development charges

d Profit /loss on sale of Fixed assets

Sub Total

23 Deduct other non operating expenses

a Interest/Dividend/Royalties etc..

b Other Expenses

c Intangibles written off -1

d

e

Sub Total

24

Net of other non operating

Income/Expenses

25 Profit before Tax /Loss (PBT)26 Provision for Taxes

27 Net Profit/Loss (PAT)

28 Cash Accruals

29 Dividend paid + IT on Dividend

30 Retained Profit

31 Retained Cash Profits

32 RM Content in sales

33 PBDIT

34 PBDIT/Sales

35 Operating Profits/Sales

36 PBT/Sales

37PAT/Sales

38 Cash Accruals/ Sales

Interest on CC.

Interest on TL

Other interests

Transfer to Reserves (if any)

Depriciation adjustments


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ANALYSIS OF BALANCE SHEET - LIABILITIES

Rupees in CRORES

Audited Audited Estimates Projection ProjectionsProjectionsProjection

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

LIABILITIES

Current Liabilities

1

Short Term loans from Applicant

Bank including BP &BD

Short Term loans From Other banks

including BP &BD

Sub Total (A)

2 Short Term Borrowings from Others

3 Sundry Creditors (Trade)

4 Advance Payment from Customers

5 Net Provision for Taxation (if positive)

6 Dividend Payable

7 Other Statutory Liab. (Due within one Year)

8 Overdue Term Liabilities

9

Installments of term Loan/ DPGs/

Deposits/ debentures due within next

year

10

Other Current Liabilities & Provisions

(due with in one year)

a Sundry Creditors Capital goods

b Sundry Creditors (Expenses)

c

d

11 Sub Total (B)

12 TOTAL CURRENT LIABILITIES

TERM LIABILITIES

13 Debentures (not maturing within one Year)

14 Preference Shares (redeemable after 1 year)

14 Term Loan from Bank(Less next Year Instalments)

14

Term Loan from Other Banks/Inst.(Ecl.

Instal.due next Yr.)

15Deferred Payments Credits (Ecl.Instal.due next Yr.)

16 Term deposits (Ecl. Instal.due next Yr.)

17 Other term Liabilities

a

b Tata Motors loan

c Unsecured loan

18 TOTAL TERM LIABILITIES

19 TOTAL OF OUTSIDE LIABILITIES

NET WORTH

20 Share Capital

21 General Reserve22 Revaluation Reserve

23 Adjustments for previous Year costs

24 Other reserves (excluding Provisions)

25 Others

a Surplus (+) or deficit (-) in Profit & Loss a/c

b share premium account

c Deferred Tax Liability

26 Surplus (+) or deficit (-) in Profit & Loss a/c

27 NET WORTH

28 TOTAL LIABILITIES (18+24)


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ANALYSIS OF BALANCE SHEET Continued - ASSETS

Rupees in CRORES

Audited Audited Estimates Projection Projection Projection Projection

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

1

2

3

4

5

6

7

8

9

10

11

12

a. Packing Material

13

14

15

a Advances Recoverable in cash/kind group Cos.b Pre Paied expenses

c DEPB receivable

d Insurance claim receivable

16

17

18

19 Depreciation to Date

20

21

a

b

c

d Deferred Receivables(Maturng after a year)

e

f

g

h Deposits

i Debtors more than 6 months

TOTAL OTHER NON CURRENT ASSETS

22

a

b

c

d Deffered Tax Assets

e

23

24

49

50

Current Assets

Cash & Bank Balances

Govt. & other Trustee securities

Fixed Deposits with Banks

ASSETS

Indigenous Rawmaterial

Stock in Process

Finished Goods

imported Consumables

Domestic Receivables including BP/BD

Export Receivables including BP/BD)

Deferred receivables(due within one year)

Imported Raw Material

TOTAL CURRENT ASSETS

FIXED ASSETS

Gross Block (Land & Building Machinery

Indigenous consumables

Advances to Suppliers

Net Advance Payment of Taxes (if positive)

Other Current Assets (specify major items)

Investment in Others

Advance to suppliers of Capital goods &

Other Non-current investments

Non Consumable Stores & Spares

Add Capital expenditure in wirk-in-process

Net Block

OTHER NON CURRENT ASSETS

Investments in Sub. cos./ affiliates

Other Intangibles (patents, goodwill, etc.)

Total Intangible Assets

TOTAL ASSETS

Long oustanding dues &Other non Current

Assets /dues from Directors

Intangible Assets

Preliminary Expenses

Deffered Revenue expenditures

TANGIBLE NET WORTH (TNW)

NET WORKING CAPITAL (NWC)


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Movement of TNW

Opening TNW

Plough back of profit

Increase in capital/reserves

Intangibles written off

Closing TNW

TOL/Equity

Current Assets/Tangible Assets

ROCE(PBDIT incl.Other income/TTA)

Inentory+Receivables as days of Net Sales

Current Ratio

Debt/Equity

d. Gratuity Liability not Provided for

e.Dispute Custom/Excise/ Tax Liabilities

f. Other Liabilities not provided for

ADDITIONAL INFORMATIONa. Arrears of Depreciation

b. Contingent Liabilities

c. Arrears of Cumulative Dividends


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2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

1

2

3

4

Increase in cap.& reserves beyond retained

profit

Difference in intangibles written off in balance

Sheet and shown in P&L account

Reductin in TL is less than TL instalments

plus overdues

Check Points

Check Points

Difference in Assets & Liabilities


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Audited Audited Estimates Projection Projection Projection Projection Projections

Particulars 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Performance & Financial Indicators:

1 Net Sales

2 Exports

3 Operating Profit

4 PBT/Sales

5 PBT/Sales (%)

6 PAT

7 Cash Accruals

8 PBDIT

9 PUC

10 TNW

11 Adjusted TNW

12 TOL/TNW

13 TOL/ adjusted tnw

14 Current Ratio

Fund flow analysis :

1 Long Team Sources

2 Long Team Uses

3 Surplus / Deficit

Movement in TNW Audited Audited Estimates Projection Projection Projection Projection Projections2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Opening TNW

Add PAT

Ad increase in equity

Add / abstract intangible assets

Less dividend

Closing TNW


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TERM LOAN ANNEXURE

Audited Audited Estimates Projections Projections Projections Projections Projections

Particulars 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Commercial viability:Capacity utilisation (%)

Sales

Net Profit

Cash Accruals

Interest

TOTAL

TL/ DPG repayments

Interest

TOTAL

Gross DSCR

Average Gross DSCR

Net DSCR

Average Net DSCR

Security Margin:

WDV of Fixed assets

Term Loan outstanding (including

% Security margin available

Break-even and sensitivity analysis :

BREAK EVEN POINT

Sales

Total Variable Costs

Percent of Sales

Fixed Costs

Break Even Level of Sales

Percentage to Sales

Cash Break Even of Sales

%

Sensitivity to BEP

When sales go down 15%

Sales

Variable costs

Fixed Costs

BEP -Sales

BEP %


Cash BEP %

Gross DSCR

Average Gross DSCR


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When RM goes up by 15%

Sales

Variable costs

Fixed Costs

BEPBEP %


Cash BEP %

Gross DSCR

Average Gross DSCR

When Variable Cost go up by 1%

Sales

Variable costs

Fixed CostsBEP

BEP %


Cash BEP %

Gross DSCR

Average Gross DSCR


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0.00

Sources of funds Previous year Last year Last year

Yr. Ending 2006-07 2007-08 2008-09

Share Capital 0.00 0.00 0.00

Reserves & Surplus 0.00 0.00 0.00

Secured Loans: Short term

Long term 0.00 0.00 0.00

Unsecured loans 0.00 0.00 0.00

Deferred Tax Liability 0.00 0.00 0.00

Other liabilities 0.00 0.00 0.00

TOTAL 0.00 0.00 0.00

Application of Funds

Fixed Assets (Gross Block) 0.00 0.00 0.00

Less Depreciation 0.00 0.00 0.00

Net Block 0.00 0.00 0.00

Capital Work in Progress 0.00 0.00 0.00

Investment +deposits 0.00 0.00 0.00

Inventories 0.00 0.00 0.00

Sundry Debtors 0.00 0.00 0.00

Cash and Bank Balances 0.00 0.00 0.00Loans and Advances to others

0.00 0.00 0.00

(Less: Current Liabilities) 0.00 0.00 0.00

(Less: Provisions) 0.00 0.00 0.00

Net Current Assets 0.00 0.00 0.00Loans and Advances to Subsidiaries and Group

Companies

0.00 0.00 0.00Other Non Curent assets 0.00 0.00 0.00Misc. Expenditure (to the extent not written off or

adjusted) 0.00 0.00 0.00

TOTAL 0.00 0.00 0.00

Cash flow statement 2007-08 2008-09

Net profit before Tax & extra ordinary item 0.00 0.00

Adjustment for

Depreciation 0.00 0.00

Interest 0.00 0.00

Profit/loss on sales of FA 0.00 0.00

Profit on sale of investment, interest & other

income 0.00 0.00

Working capital changes

Receivables 0.00 0.00

Inventory 0.00 0.00

Current liability other (OCL) 0.00 0.00

Current Assets others 0.00 0.00

Increase / decrease in Non Current Assets 0.00 0.00

Cash generated from operations

Direct Taxes / provisions net -0.29

Net Cash from operating activities (A) 0.00 -0.29

B. Cash flow from investing activities

Purchase of Fixed assets 0.00 0.00

Sale of fixed assets

Sale of investments (net off purchases)

Profit on sale of investment, interest & otherincome 0.00 0.00

Net Cash used in investing activities (B) 0.00 0.00

C. Cash flow from financing activities

Increase/decrease in cash credit 0.00 0.00

Increase/decrease in term loan 0.00 0.00

Receipt / repayment of loans / deposits 0.00 0.00

Up front payment against share warrant

Interest paid 0.00 0.00

Divind and tax thereon and increse in PUC 1.42

Net Cash used / generated in financing

activities ( C) 1.42 0.00

Net increase in Cash & Cash equivalent

(A+B+C) 1.42 -0.29

Opening Cash & cash equivalent balance 0.00 0.00

A. Cash Flow from Operating activity


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0.00

31.03.09 Instalments No. of inst 31.03.10

TL-I 0.94 0.31 3 0.00

TL-II 3.43 0.31 11 0.00

TL-III 8.40 0.52 16 0.00TL-IV 3.35 0.19 18 0.00

TL-V 19.00 1.19 16 0.00

Total 35.12 2.52 64 0.00

Instalment due 0.00

TL o/s 35.12

Cost of Sales 2006-07 2007-08 2008-09 2009-10

Net Sales (1-2) 0.00 0.00 0.00 0.00

Growth in sales 0.00 0.00 0.00 0.00

Cost of Sales

a. Raw Material (Imported ) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

b. Raw material (Indigenous) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

c. Stores & Spares (Imported) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

d. Stores & Spares (Indigenous) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Power & Fuel #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Direct Labour #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Repairs and maintainance #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Other Mfg. Expenses #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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

Others expenses #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!

Sub Total #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Add: Opening Stock in Process #DIV/0! #DIV/0! #DIV/0! #DIV/0!


Deduct : Closing Stock in Process #DIV/0! #DIV/0! #DIV/0! #DIV/0!


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Cost of Production #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Add: Opening Stock of Finished Goods #DIV/0! #DIV/0! #DIV/0! #DIV/0!


Deduct : Closing Stock OF Finished Goods #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sub Total ( Total Cost of Sales) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Gross profit #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Gross Profit/ Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Selling Expenses #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Administrative Expenses #DIV/0! #DIV/0! #DIV/0! #DIV/0!


Operating Profit before interest #DIV/0! #DIV/0! #DIV/0! #DIV/0!

a. Interest on CC. #DIV/0! #DIV/0! #DIV/0! #DIV/0!

b.Interest on TL #DIV/0! #DIV/0! #DIV/0! #DIV/0!c.Other interests #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Total Interest #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Total Cost of sales #DIV/0! #DIV/0! #DIV/0! #DIV/0!


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31.03.11 31.03.12 31.03.13 31.03.14 31.03.15 check Total

0.93 0.00 0.00 0.00 0.00 0.93

1.24 1.24 0.95 0.00 0.00 3.43

2.08 2.08 2.08 2.16 0.00 8.400.74 0.74 0.74 0.74 0.39 3.35

4.76 4.76 4.76 4.72 0.00 19.00

9.75 8.82 8.53 7.62 0.39 35.11

9.75 8.82 8.53 7.62 0.39

25.37 16.55 8.02 0.39 0.00

2010-11 2011-12 2012-13 2013-14

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

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


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#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! #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!

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


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WORKING CAPITAL ANNEXURE

Audited Audited Estimates ProjectionsProjectionsProjection ProjectionsProjections

Particulars 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Efficiency Ratios

1 Net Sales / Total Tangible Assets

2 Return on Assets (PBT / TTA) %

3 Operating Costs / Sales %

4 Bank Finance / Current Assets (%)

5 Inventory and Receiv. / Net Sales (days)

CRA Ratios

1 CURRENT RATIO

2 TOL/TNW

3 PBIDT/INTT.

4 PAT/NET SALES (%)

5 ROCE (%)

6 INV.+REC./SALES (DAYS)

Assessed Bank Finance

1 Total Curr.Asset (TCA)

2 Other Current Liabilities (OCL)

3 Working Capital Gap

4 Net Working.Cap. (NWC)

5 Assess.Bk.Finance (ABF)

6 NWC to TCA (%)

7 Bk.Finance to TCA(%)

8 Sundry Cred.to TCA (%)

9 Other CL (exc.sund.cred) to TCA (%)

Inventory and Receivable levels

Raw Material ( Imported)

(Indiginous)

Creditors

Stock in process

Finished Goods

Receivables

Cma Blank Revised

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