Cma-31 12 11

CASH FLOW ANALYSIS
I
i
II
III
CASH FLOW FROM OPERATING ACTIVITIES

Net Profit before Tax
Adjustments for :
Depreciation and Amortisation
Dividends from Investments
Profit/loss on sale of Fixed Assets
Profit / loss on Forex fluctuations
Provision for Contractual obligations and warranty
Bad Debts written off
Share of minority interest
Interest expenses
Operating Profit before Working Capital Changes
Changes in Working Capital Components
Increase / Decrease in Sundry Debtors
Increase / Decrease in Inventories
Increase / Decrease in OCA
Increase / Decrease in Loans and Advances
Increase / Decrease in Trade Creditors
Cash generated from Operations
Direct Taxes paid
Net cash Flow from Operating Activities - I
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets
Sale of Fixed Assets
Increase/ Decrease in Capital Work-in-Progress
Dividend from Investments - Others
Dividend from Investments -Trade
Net cash Flow from Investing Activities - II
CASH FLOW FROM FINANCING ACTIVITIES
Increase / Decrease in Secured Loans
Increase / Decrease in Unsecured Loans
Payment of Dividend
Tax on Dividend paid
Increase / Decrease in Secured Working Capital Limits
Increase in Share capital / Security Premium / Share Application Money
Interest Expense
Net Cash Flow from Financing Activities - III
NET INCREASE / DECREASE IN CASH AND CASH EQUIVALENTS (I+II+III)
PY
2009-10
2.05
0.28
2.33
0.12
-5.43
-0.05
-0.18
-0.72
-6.26
-0.74
-4.67
-0.38
0.00
-0.38
-0.10
0.00
7.47
0.00
7.37
2.32
LY
2010-11
CY
2011-12
2.38
2.65
0.29
0.27
2.67
2.92
-0.73
-5.14
-0.67
0.04
0.20
-6.30
-0.81
-4.44
-3.24
2.18
2.07
0.01
-4.95
-3.93
-0.87
-1.88
-0.34
-2.07
0.00
0.00
-0.34
-2.07
0.01
1.99
0.62
-2.23
3.75
0.30
-0.29
0.25
6.05
1.27
-1.65
-5.60
INSTRUCTIONS
1 Name of the Borrower must be entered only once in Cell No.C4 of FORM-II.
Enter the YEARS in FORM-II. In case the number of months covered in any period is
NOT 12, then change the "No. of Months" under the said YEAR in FORM-II only.
2 Cell No.G6 of Form-II should be filled in to indicate whether the Amounts incorporated
in the ENTIRE WORKSHEET are in LACS or CRORES.
3 You need NOT enter or change the NAME, Lacs/Crores,YEAR or NO. OF MONTHS cells
other Worksheet. These would be auto-generated from what have been entered in FORM-II.
4 Fill in all data in FORM-II and FORM-III. DO NOT ENTER ANY DATA IN THE CELLS
COLOURED IN YELLOW. These cells contain Formulae, which would be auto-generated.
All yellow cells have been protected to avoid corruption of standard Format & Formulae.
5 YOU NEED NOT ENTER ANY DATA IN THE REMAINING WORKSHEETS ( FORM-IV
to CRA-DATA). All these data would be automatically extracted from what you have entered
in FORM-II and FORM-III. Accordingly the LAST SIX WORKSHEETS HAVE BEEN TOTALLY
PROTECTED TO AVOID ANY CORRUPTION OF STANDARD FORMULAE.
6 Depreciation for any specific year may be different in FORM-II and FORM-III (owing to
sale of assets, etc.). If so, a difference would appear in Worksheet "CHECK". This is not an
error, but you should reconcile the difference separately and keep it for record. Please note
that the Depreciation for the Year, as appearing in FORM-VI, is auto-extracted from FORM-III
(by computing the incremental cumulative depreciation during any year) and NOT from FORM-II.
7 If there is any Capital Works in Progress, it should be added to Gross Block.
8 Cell E69 of Form-IV is UNPROTECTED. Please fill in the data manually.
9 This File should be saved separately in any Computer. To use it for any analysis, a copy
(named as, say, "CMA-XYZ LTD") should be taken out and all data entry should be made
ONLY in this new File. This would ensure that the Mother File (CMA-FORMAT) remains
untouched and uncorrupted for ready reference and copying.
10 In case you encounter any problem or difficulty, please contact GM(CB) directly --- both for
guidance and for perfection of this spreadsheet.
ONTHS cells in any

d in FORM-II.
THE CELLS
uto-generated.
& Formulae.
TS ( FORM-IV
ou have entered
AVE BEEN TOTALLY
II (owing to
This is not an
d. Please note
ed from FORM-III
NOT from FORM-II.
ould be made
AT) remains
ctly --- both for
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT
Name:
Amounts in Rs.
Lacs
Audited
2007
12
Audited
2008
12
Audited
2009
12
Audited
2010
12
Audited
2011
12
Audited
2012
9
Projections
2013
12
3.99
9.99
45.08
69.63
79.05
73.78
138.00
3.99
9.99
45.08
69.63
79.05
73.78
138.00
3.99
9.99
45.08
69.63
79.05
73.78
138.00
150.38%
351.25%
54.46%
13.53%
24.44%
40.28%
9.06
7.49
48.59
67.29
75.28
62.53
112.63
9.06
0.00
7.49
0.00
48.59
0.00
67.29
0.00
75.28
0.00
62.53
0.00
112.63
0.00
0.04
0.16
0.05
9.31
0.10
0.21
0.15
7.95
0.39
1.00
0.13
50.11
0.57
1.70
0.28
69.84
0.78
1.22
0.29
77.57
0.82
0.96
0.27
64.58
1.53
1.80
0.23
116.19
9.31
0.00
7.95
0.00
50.11
0.00
69.84
0.00
77.57
0.00
64.58
0.00
116.19
9.31
5.66
3.65
7.95
5.66
13.61
4.59
9.02
50.11
4.59
54.70
12.76
41.94
69.84
12.76
82.60
18.19
64.41
77.57
18.19
95.76
23.33
72.43
64.58
23.33
87.91
21.15
66.76
116.19
21.15
137.34
33.89
103.45
6. Selling, general and administrative expenses

7. Sub-total (5 + 6)
8. Operating Profit before Interest (3 - 7)
9.
Interest
0.27
3.92
0.07
0.04
0.47
9.49
0.50
0.26
1.33
43.27
1.81
0.50
2.25
66.66
2.97
1.01
2.91
75.34
3.71
1.50
3.15
69.91
3.87
1.57
5.30
108.75
29.25
3.91
10. Operating Profit after Interest (8 - 9)

11. i.
Add: Other non-operating Income
a.
Sale of Fixed Assets
b.
Others
c.
d.
Sub-total (Income)
ii.
Deduct: Other non-operating expenses
a.
Miscellaneous Expenses
b.
c.
d.
Sub-total (Expenses)
iii.
Net of other non-operating income /
expenses [net of 11(i) & 11(ii)]
12. Profit before tax/loss [10 + 11(iii)]
13. a) Provision for taxes
b) Deferred for Tax Liability(-) Assets(+)
14. Net Profit / Loss (12 -13)
15. a.
Equity dividend paid-amount
(Already paid + B.S. provision)
b.
Dividend Rate (% age)
c.
Other Appropriations
16. Retained Profit (14 - 15)
17. Retained Profit / Net Profit (% age)
0.03
0.24
1.31
1.96
2.21
2.30
25.34
0.09
0.17
0.35
0.10
Financial Year ended / ending

No.of months
1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
Total
2. Less Excise Duty
3. Net Sales (1 - 2)
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised)
5. Cost of Sales
i.
Raw materials (including stores and
other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
ii.
Other Spares
a.
Imported
b.
Indigenous
iii.
Power and Fuel
iv.
Direct Labour (Factory wages & salaries)
v.
Other manufacturing expenses
vi.
Depreciation
vii.
Sub-total (i to vi)
viii.
ix.
x.
xi.
xii.
xiii.
Add: Opening Stock-in-process

Sub-total (vii + viii)
Deduct: Closing Stock-in-process
Cost of Production
Add: Opening Stock of finished goods
Sub-total (x + xi)
Deduct: Closing Stock of finished goods
Sub-total (Total Cost of Sales)
CASH ACCRUAL
9.31
0.01
0.00
0.00
0.01
0.00
0.00
0.00
0.09
0.00
0.17
0.00
0.35
0.00
0.10
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.03
0.01
0.01
0.25
0.08
0.00
1.31
0.41
0.09
2.05
0.74
0.17
2.38
0.81
0.35
2.65
0.87
0.10
25.44
8.40
0.02
0.17
0.90
1.31
1.57
1.78
17.04
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.02
100.00%
0.17
100.00%
0.90
100.00%
1.31
100.00%
1.57
100.00%
1.78
100.00%
17.04
100.00%
0.07
0.32
1.03
1.59
1.86
2.05
17.27
FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES
Name:

No.of months
CURRENT LIABILITIES
1. Short-term borrowing from banks (including
bills purchased, discounted & excess
borrowing placed on repayment basis)
i.
State Bank of India
ii.
Others
iii.
(of which BP & BD)
Sub-total [i + ii] (A)
2. Short term borrowings from others
3. Sundry Creditors (Trade)
4. Advance payments from customers /
deposits from dealers
5. Provision for taxation
6. Dividend payable
7. Other statutory liabilities (due within 1 year)
8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year)
9. Other current liabilities & provisions
(due within 1 year) - specify major items
a.
Other Outstanding Liabilities payable
b.
Other Liabilities
c.
Liability for expenses
d.
Sub total [2 to 9] (B)
10. Total current liabilities [A + B]
TERM LIABILITIES
11. Debentures (not maturing within 1 year)
12. Preference Shares (redeemable after 1 year)
13. Term loans (excluding instalments
payable within 1 year)
14. Deferred Payment Credits (excluding
instalments due within 1 year)
15. Term deposits (repayable after 1 year)
16. Other term liabilities
17. Total Term Liabilities [11 to 16]
18. Total Outside Liabilities [10 + 17]
NET WORTH
19. Ordinary Share Capital
20. General Reserve
21. Revaluation Reserve
22. Other Reserves (excluding Provisions)
23. Surplus (+) or deficit (-) in Profit & Loss a/c
23. a.
Share Application money
b.
Share Premium Account
c.
Deferred Tax Liability A/c
d.
Others
e.
Unsecured loan
24. Net Worth
25. TOTAL LIABILITIES [18 + 24]
Amounts in Rs.
Lacs
Audited
2010
12
Audited
2007
12
Audited
2008
12
Audited
2009
12
Audited
2011
12
Audited
2012
9
3.43
3.14
3.89
15.11
14.82
3.43
3.14
3.89
11.36
15.11
14.82
31.00
1.77
1.06
8.45
7.73
7.93
2.98
7.51
0.01
0.10
0.41
0.02
0.96
0.35
1.26
2.79
1.58
0.35
6.30
0.08
0.08
0.16
0.02
0.02
0.23
0.05
0.09
0.37
0.41
0.31
0.50
0.75
0.05
0.09
0.37
0.41
0.31
0.50
0.75
1.91
5.34
1.33
4.47
9.39
13.28
9.14
20.50
9.87
24.98
8.08
22.90
14.91
45.91
0.28
0.15
0.00
0.04
0.05
0.46
0.28
5.62
0.15
4.62
0.00
13.28
0.04
20.54
0.05
25.03
0.46
23.36
0.00
45.91
0.11
0.11
2.71
2.71
3.01
3.26
3.26
0.02
0.10
0.19
0.26
1.09
2.40
3.97
5.75
22.79
1.29
1.52
1.29
1.85
1.29
5.09
1.29
6.40
3.28
10.26
1.05
10.06
1.05
27.10
7.14
6.47
18.37
26.94
35.29
33.42
73.01
11.36
Projections
2013
12
31.00
FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS
Name:
Amounts in Rs.
Lacs
Audited
2007
12
Audited
2008
12
Audited
2009
12
Audited
2010
12
Audited
2011
12
Audited
2012
9
Projections
2013
12
0.23
0.00
0.12
0.00
0.42
0.00
1.63
1.72
1.76
2.08
1.10
0.00
1.20
0.00
1.72
2.08

No.of months
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 and
discounted by banks)
ii.
Export receivables (incldg. bills
purchased/discounted by banks)
29. Instalments of deferred receivables
(due within 1 year)
30. Inventory:
i.
manufacture)
a.
Imported
b.
Indigenous
ii.
Stocks-in-process
iii.
Finished goods
iv.
Other consumable spares
a.
Imported
b.
Indigenous
31. Advances to suppliers of raw materials
and stores/spares
32. Advance payment of taxes
33. Other current assets (specify major items)
a.
Others
b.
c.
d.
34. Total Current Assets (26 to 33)
FIXED ASSETS
35. Gross Block (land, building, machinery,
work-in-progress)
36. Depreciation to date
37. Net Block (35 - 36)
OTHER NON-CURRENT ASSETS
38. Investments/book debts/advances/deposits
which are not current assets
i.
a.
Investments in subsidiary
companies / affiliates
b.
Others
ii.
Advances to suppliers of capital goods
and contractors
iii.
Deferred receivables (maturity
exceeding 1 year)
iv.
Others
a.
Security Deposit
b.
Sales Tax under Appeal
c.
Tax Deducted at Source
d.
Others
39. Non-consumable stores and spares
40. Other non-current assets including
dues from directors
41. Total Other Non-current Assets (38 to 40)
42. Intangible Assets (patents, good will,
prelim.expenses, bad / doubtful debts not
provided for, etc.
43. Total Assets (34+37+41+42)
44. Tangible Net Worth (24 - 42)
45. Net Working Capital (34 - 10)
46. Current Ratio (34 / 10)
47. Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44)
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44)
RATIOS NET OF REVALUATION
RESERVES
49. TANGIBLE NET WORTH (24-21-42)
50. TOTAL OUTSIDE LIAB/TNW
51. TOTAL TERM LIAB/TNW
0.00
0.04
2.17
2.05
2.78
6.02
5.75
5.66
4.59
12.76
18.19
23.33
21.15
33.89
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5.66
0.00
0.00
4.59
0.00
0.00
12.76
0.00
0.00
18.19
0.00
0.00
23.33
0.00
0.00
21.15
0.00
0.00
33.89
0.00
0.02
0.14
0.14
0.05
0.41
0.41
0.17
1.75
1.75
0.35
1.80
1.80
0.31
2.47
2.47
0.44
0.30
0.40
0.40
7.00
8.40
0.44
0.44
6.05
5.21
17.27
25.74
32.73
29.41
56.68
0.88
0.05
0.83
0.92
0.19
0.73
1.42
0.32
1.10
1.80
0.60
1.20
2.14
0.89
1.25
4.21
1.16
3.05
4.21
1.39
2.82
0.25
0.53
0.00
0.00
1.31
0.96
0.20
0.22
0.22
1.11
0.03
0.00
0.31
0.00
0.00
0.00
0.20
0.20
0.96
0.96
0.20
0.20
0.25
0.53
0.00
0.00
1.31
0.96
0.20
0.01
7.14
1.51
0.71
6.47
1.85
0.74
18.37
5.09
3.99
26.94
6.40
5.24
35.29
10.26
7.75
33.42
10.06
6.51
59.70
27.10
10.77
1.13
1.17
1.30
1.26
1.31
1.28
1.23
3.72
2.50
2.61
3.21
2.44
2.32
1.69
0.19
0.08
0.01
0.00
0.05
1.51
3.72
0.19
1.85
2.50
0.08
6.40
3.21
0.01
10.26
2.44
0.00
10.06
2.32
0.05
5.09
2.61
0.00
27.10
1.69
0.00
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name: 0
Amounts in Rs. Lacs
Year
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a.
Imported
Month's Consumption
b.
Indigenous
Month's Consumption
3. Stock-in-process
Month's cost of production
4. Finished goods
Month's cost of sales
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers)
Month's domestic sales: excluding
deferred payment sales
6. Export receivables (incl. bills purchased
and discounted)
Month's export sales
7. Advances to suppliers of raw materials &
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances
Investments (other than long term):
i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks
Instalments of deferred receivables
(due within 1 year)
Advance payment of taxes
Other current assets
9. Total Current Assets
Audited
2007
Audited
2008
Audited
2009
Audited
2010
Audited
2011
Audited
2012
Projections
2013
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
5.66
(18.61)
4.59
(6.11)
12.76
(3.65)
18.19
(3.39)
23.33
(3.87)
21.15
(2.85)
33.89
(3.93)
0.00
0.04
2.17
2.05
2.78
6.02
5.75
(0.05)
(0.58)
(0.35)
(0.42)
(0.73)
(0.50)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.44
7.00
0.39
0.23
0.00
0.00
0.00
0.58
0.12
0.00
0.00
0.00
2.34
0.42
0.00
0.00
0.00
5.50
1.63
1.72
0.00
1.72
6.62
1.76
2.08
0.00
2.08
1.80
1.10
0.00
0.00
0.00
10.04
1.20
0.00
0.00
0.00
0.00
0.02
0.14
6.05
0.00
0.05
0.41
5.21
0.00
0.17
1.75
17.27
0.00
0.35
1.80
25.74
0.00
0.31
2.47
32.73
0.00
0.30
0.40
29.41
0.00
8.40
0.44
56.67
(To agree with item 34 in Form III)
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
0
Amounts in Rs. Lacs
Year
Audited
2007
Audited
2008
Audited
2009
Audited
2010
Audited
2011
Audited
2012
Projections
2013
1.77
0.00
0.00
0.14
0.00
0.01
0.00
1.06
(1.70)
0.00
0.00
0.27
0.00
0.10
0.00
8.45
(2.09)
0.00
0.00
0.94
0.00
0.41
0.00
7.73
(1.38)
0.02
0.00
1.39
0.00
0.96
0.00
7.93
(1.26)
0.35
0.00
1.59
0.00
1.26
0.00
2.98
(0.43)
2.79
0.00
2.31
0.00
1.58
0.00
7.51
(0.80)
0.35
0.00
7.05
0.00
6.30
0.00
0.08
0.08
0.16
0.02
0.02
0.23
0.00
0.05
1.91
0.09
1.33
0.37
9.39
0.41
9.14
0.31
9.87
0.50
8.08
0.75
14.91
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)
10. Creditors for purchase of raw materials,
stores & consumable spares
Month's purchases
11. Advances from customers
12. Statutory liabilities
13. Other current liabilities:
Short term borrowings from others
Provision for taxation
Dividend payable
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year)
Other current liabilities & provisions
(due within 1 year)
14. Total (To agree with total B of Form-III)
FORM VI
FUNDS FLOW STATEMENT
Name:
0
Amounts in Rs. Lacs
Year
1. SOURCES
a.
Net Profit
b.
Depreciation
c.
Increase in Capital
d.
Increase in Term Liabilities
(including Public Deposits)
e.
Decrease in
i.
Fixed Assets
ii. Other non-current Assets
f.
Others
g.
TOTAL
2. USES
a.
b.
c.
d.
e.
f.
Audited
2008
Audited
2009
Audited
2010
Audited
2011
3. Long Term Surplus (+) / Deficit (-) [1-2]

4. Increase/decrease in current assets
* (as per details given below)
5. Increase/decrease in current liabilities
other than bank borrowings
6. Increase/decrease in working capital gap
7. Net Surplus / Deficit (-) [3-6]
8. Increase/decrease in bank borrowings
9. Increase/decrease in NET SALES
* Break up of item-4
i. Increase/decrease in Raw Materials
ii. Increase/decrease in Stocks-in-Process
iii. Increase/decrease in Finished Goods
iv. Increase/decrease in Receivables
a)
Domestic
b)
Export
v. Increase/decrease in Stores & Spares
vi. Increase/decrease in other current assets
TOTAL
Projections
2013
0.17
0.14
0.00
0.90
0.13
2.60
1.31
0.28
0.00
1.57
0.29
0.30
1.78
0.27
0.25
17.04
0.23
0.00
0.00
0.00
0.04
0.01
0.41
0.00
0.35
1.99
4.16
3.06
0.76
0.00
18.03
0.53
Net loss
Decrease in Term Liabilities
(including Public Deposits)
Increase in
i.
Fixed Assets
ii. Other non-current Assets
Dividend Payments
Others
TOTAL
Audited
2012
0.16
0.47
4.16
0.00
1.63
0.13
0.15
0.00
0.00
0.00
0.46
0.04
0.27
0.00
0.50
0.34
1.31
0.00
2.07
0.00
0.44
0.00
0.26
0.91
0.38
0.00
0.00
0.00
0.38
1.65
0.00
2.23
4.30
0.00
0.00
0.46
0.03
3.25
1.25
2.51
-1.24
17.57
-0.84
12.06
8.47
6.99
-3.32
27.27
-0.58
-0.26
0.29
-0.29
6.00
8.06
4.00
-0.75
0.75
35.09
-0.25
8.72
-7.47
7.47
24.55
0.73
6.26
-3.75
3.75
9.42
-1.79
-1.53
0.29
-0.29
-5.27
6.83
20.44
-2.87
16.18
64.22
0.00
0.00
-1.07
0.00
0.00
8.17
0.00
0.00
5.43
0.00
0.00
5.14
0.00
0.00
-2.18
0.00
0.00
12.74
0.04
0.00
0.00
0.19
-0.84
2.13
0.00
0.00
1.76
12.06
-0.12
0.00
0.00
3.16
8.47
0.73
0.00
0.00
1.12
6.99
3.24
0.00
0.00
-4.38
-3.32
-0.27
0.00
0.00
14.80
27.27
ASSESSED BANK FINANCE

Name:
Year
Total Current Assets
Current Liabilities (Other than Bank
Borrowing)
Working Capital Gap
Net Working Capital (Actual /Prjojected)
Assessed Bank Finance (ABF)
NWC/TCA (%)
Bank Finance to TCA (%)
Other CL/TCA (%)
S. Creditors /TCA (%)
Inv./NS (Days)
Rec./ Gross Sales (Days)
S. Creditors /Purchase (Days)
2008
5.21
Amounts in Rs. Lacs

2009
2010
17.27
25.74
1.33
3.88
0.74
3.14
14.20%
60.27%
25.53%
20.35%
167.70
1.46
51.66
9.39
7.88
3.99
3.89
23.10%
22.52%
54.37%
48.93%
103.31
17.57
63.47
9.14
16.60
5.24
11.36
20.36%
44.13%
35.51%
30.03%
95.35
10.75
41.93
2011
32.73
2012
29.41
2013
56.68
9.87
22.86
7.75
15.11
23.68%
46.17%
30.16%
24.23%
107.72
12.84
38.45
8.08
21.33
6.51
14.82
22.14%
50.39%
27.47%
10.13%
104.63
29.78
17.39
14.91
41.77
10.77
31.00
19.00%
54.69%
26.31%
13.25%
89.64
15.21
24.33
CHECK
Name: 0
Year >
2007
2008
2009
2010
2011
2012
2013
1. Closing Stock in Process

of Operating Stament tallies
with that of Balance Sheet
Yes
Yes
Yes
Yes
Yes
Yes
Yes
2. Closing Stock of F.G.

of Operating Stament tallies
Yes
Yes
Yes
Yes
Yes
Yes
Yes
3. Net Profit
0.02
0.17
0.90
1.31
1.57
1.78
17.04
No
Yes
Yes
Yes
Yes
Yes
0.15
0.14
0.01
0.13
0.13
0.00
0.28
0.28
0.00
0.29
0.29
0.00
0.27
0.27
0.00
0.23
0.23
0.00
Yes
Yes
Yes
Yes
Yes
Yes
No
7.14
7.14
6.47
6.47
18.37
18.37
-
26.94
26.94
35.29
35.29
33.42
33.42
-
4. Depreciation Reported in
Operating Statement tallies
a. As per Op Statement
b. As per Form-III
c. Difference
5. Balance Sheet Assets is
equal to Liabilities
a. Total Assets
b. Total Liabilities
c. Difference
59.70
73.01
(13.31)
PERFORMANCE & FINANCIAL INDICATORS

Name: 0
Net sales
Operating Profit
Net Other Income
Profit Before Tax
PBT/NS (%)
Profit After Tax
Cash Accruals
Paid Up Capital
Tangible Net Worth
Adj TNW (Excl. Invest/Loans in Subsidiaries)
TOL/TNW
Total Term Lia./TNW
Current Ratio
Total Tangible Assets (TTA)
2007
3.99
0.07
0.00
0.03
0.75%
0.02
0.07
0.11
1.51
1.51
3.72
0.19
1.13
7.13
2008
9.99
0.50
0.01
0.25
2.50%
0.17
0.32
0.11
1.85
1.85
2.50
0.08
1.17
6.47
Amounts in Rs.
2009
45.08
1.81
0.00
1.31
2.91%
0.90
1.03
2.71
5.09
5.09
2.61
0.00
1.30
18.37
Lacs
2010
69.63
2.97
0.09
2.05
2.94%
1.31
1.59
2.71
6.40
6.40
3.21
0.01
1.26
26.94
2011
79.05
3.71
0.17
2.38
3.01%
1.57
1.86
3.01
10.26
10.26
2.44
0.00
1.31
35.29
2012
73.78
3.87
0.35
2.65
3.59%
1.78
2.05
3.26
10.06
10.06
2.32
0.05
1.28
33.42
2013
138.00
29.25
0.10
25.44
18.43%
17.04
17.27
3.26
27.10
27.10
1.69
0.00
1.23
59.70
EFFICIENCY RATIOS :
Net Sales/TTA (Times)
PBT/TTA (%)
Operating Cost/NS (%)
Bank Fin./Curr. Assets (%)
Inv. +Rec./NS (Days)
2007
0.56
0.42%
98.25%
56.69%
518
2008
1.54
3.86%
94.99%
60.27%
169
2009
2.45
7.13%
95.98%
22.52%
121
2010
2.58
7.61%
95.73%
44.13%
106
2011
2.24
6.74%
95.31%
46.17%
121
2012
2.21
7.93%
94.75%
50.39%
134
2013
2.31
42.61%
78.80%
54.69%
105
LIQUIDITY RATIOS
Current Ratio
Acid Test Ratio
Bank Finance to WCG (%)
2007
1.13
0.07
82.85%
2008
1.17
0.14
80.93%
2009
1.30
0.34
49.37%
2010
1.26
0.37
68.43%
2011
1.31
0.38
66.10%
2012
1.28
0.36
69.48%
2013
1.23
0.50
74.22%
LEVERAGE RATIOS
Debt : Equity Ratio
TOL/TNW
Debt : Assets Ratio
Fixed Assets Coverage Ratio
Interest Coverage Ratio
2007
0.19
3.72
0.04
0.34
3.00
2008
0.08
2.50
0.02
0.21
2.54
2009
0.00
2.61
0.00
0.00
3.88
2010
0.01
3.21
0.00
0.03
3.31
2011
0.00
2.44
0.00
0.04
2.78
2012
0.05
2.32
0.01
0.15
2.86
2013
0.00
1.69
0.00
0.00
7.57
TURNOVER RATIOS
Inventory Turnover Period (DAYS)
Average Collection Period (DAYS)
Total Assets Turnover (TIMES)
Average Credit Period (DAYS)
Bank Finance Turnover
Current Assets Turnover
2007
518
0
0.56
1.16
0.66
2008
168
1
1.54
52
3.18
1.92
2009
103
18
2.45
63
11.59
2.61
2010
95
11
2.58
42
6.13
2.71
2011
108
13
2.24
38
5.23
2.42
2012
105
30
2.21
17
4.98
2.51
2013
90
15
2.31
24
4.45
2.43
PROFITABILITY RATIOS
Net Profit Margin (%)
Net Income : Assets Ratio (%)
Return on Investment (ROCE)(%)
Return on Equity (%)
Operating Profitability (%)
Pre-Tax Profitability (%)
PBT/TTA (%)
2007
0.50%
0.28%
1.68%
18.18%
1.75%
0.75%
0.42%
2008
1.70%
2.63%
10.20%
154.55%
5.01%
2.50%
3.86%
2009
2.00%
4.90%
10.56%
33.21%
4.02%
2.91%
7.13%
2010
1.88%
4.86%
12.40%
48.34%
4.27%
2.94%
7.61%
2011
1.99%
4.45%
11.82%
52.16%
4.69%
3.01%
6.74%
2012
2.41%
5.33%
13.44%
54.60%
5.25%
3.59%
7.93%
2013
12.35%
28.54%
49.54%
522.70%
21.20%
18.43%
42.61%
STRUCTURAL RATIOS
Retained Profit (%)
Raw Material Content (%)
OC/Sales (%)
2007
100.00%
97.31%
98.25%
2008
100.00%
94.21%
94.99%
2009
100.00%
96.97%
95.98%
2010
100.00%
96.35%
95.73%
2011
100.00%
97.05%
95.31%
2012
100.00%
96.83%
94.75%
2013
100.00%
96.94%
78.80%
As on 31st March:
FINANCIAL SUMMARY
Name:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16..
17.
18.
19.
20.
21.
22.
24.
25.
26.
27.
Gross Sales - Domestic

- Exports
Less Excise Duty
Net Sales (1 - 2)
Depreciation
Operating Profit (before Interest)
Interest
PBT
Tax
PAT
PBDIT (4+6+7)
Paid Up Capital (PUC)
Total Outside Liabilities (TOL)
Tangible Net Worth (TNW)
Adjusted TNW
Total Assets
Intangible Assets
TTA (15-16)
PBDIT/INT (10/6)
PBT/Net Sales
PAT/Net Sales
ROCE (PBDIT/TTA)
(INV+RECV)/NET SALES (Days)
Current Ratio
TOL/TNW
TOL/TNW (Adjusted)
Cash Accrual
2007
3.99
0.00
0.00
3.99
0.05
0.07
0.04
0.03
0.01
0.02
0.12
0.11
5.62
1.51
1.51
7.14
0.01
7.13
3.00
0.75%
0.50%
1.68%
518
1.13
3.72
3.72
0.07
2008
9.99
0.00
0.00
9.99
0.15
0.50
0.26
0.25
0.08
0.17
0.66
0.11
4.62
1.85
1.85
6.47
0.00
6.47
2.54
2.50%
1.70%
10.20%
169
1.17
2.50
2.50
0.32
Amounts in Rs.
2009
45.08
0.00
0.00
45.08
0.13
1.81
0.50
1.31
0.41
0.90
1.94
2.71
13.28
5.09
5.09
18.37
0.00
18.37
3.88
2.91%
2.00%
10.56%
121
1.30
2.61
2.61
1.03
Lacs
2010
69.63
0.00
0.00
69.63
0.28
2.97
1.01
2.05
0.74
1.31
3.34
2.71
20.54
6.40
6.40
26.94
0.00
26.94
3.31
2.94%
1.88%
12.40%
106
1.26
3.21
3.21
1.59
2011
79.05
0.00
0.00
79.05
0.29
3.71
1.50
2.38
0.81
1.57
4.17
3.01
25.03
10.26
10.26
35.29
0.00
35.29
2.78
3.01%
1.99%
11.82%
121
1.31
2.44
2.44
1.86
2012
73.78
0.00
0.00
73.78
0.27
3.87
1.57
2.65
0.87
1.78
4.49
3.26
23.36
10.06
10.06
33.42
0.00
33.42
2.86
3.59%
2.41%
13.44%
134
1.28
2.32
2.32
2.05
2013
138.00
0.00
0.00
138.00
0.23
29.25
3.91
25.44
8.40
17.04
29.58
3.26
45.91
27.10
27.10
59.70
0.00
59.70
7.57
18.43%
12.35%
49.54%
105
1.23
1.69
1.69
17.27
2008
0.47
0.44
0.03
2009
4.16
0.91
3.25
2010
1.63
0.38
1.25
2011
4.16
1.65
2.51
2012
3.06
4.30
-1.24
2013
18.03
0.46
17.57
FUNDS FLOW ANALYSIS
1.
2.
3.
Long Term Sources

Long Term Uses
Surplus/Deficit
Retained profit / Total assets

Net cash accrual / Total debt
2009
4.90
7.76
2010
4.86
7.74
2011
4.45
7.43
2012
5.33
8.78
2013
28.54
37.63
avg
4.74
7.64
DATA ANALYSIS
Name:
0
OPERATING STATEMENT
Amounts in Rs.
Excise Duty : Gross Sales
Audited
Audited
Audited
Audited
Audited
Audited
2007
2008
2009
2010
2011
2012
2013
2014
2015
12
12
12
12
12
12
12
12
12
0.00%
Annual Growth in Net Sales
1
i.
Lacs
Projections Projections Projections Projections
2016
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
150.38%
351.25%
54.46%
13.53%
24.44%
40.28%
15.22%
15.09%
N/A
RATIO OF NET SALES TO :

manufacture)
ii.
iii.
iv.
v.
vi.
vii.
viii.
2
i.
a.
Imported
b.
Indigenous
227.07%
74.97%
107.79%
96.64%
95.23%
84.75%
81.62%
81.62%
81.62%
#DIV/0!
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
227.07%
74.97%
107.79%
96.64%
95.23%
84.75%
81.62%
81.62%
81.62%
#DIV/0!
Other Spares
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
a.
Imported
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
b.
Indigenous
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
Power and Fuel
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
1.00%
1.00%
0.87%
0.82%
0.99%
1.11%
1.11%
1.11%
1.11%
#DIV/0!
4.01%
2.10%
2.22%
2.44%
1.54%
1.30%
1.30%
1.30%
1.30%
#DIV/0!
Depreciation
1.25%
1.50%
0.29%
0.40%
0.37%
0.37%
0.17%
0.12%
0.09%
#DIV/0!
25.06%
10.01%
2.22%
1.44%
1.27%
1.36%
0.72%
0.63%
0.55%
#DIV/0!
1.00%
2.60%
1.11%
1.45%
1.90%
2.13%
2.83%
2.46%
2.13%
#DIV/0!
248.22%
83.04%
115.86%
104.47%
103.93%
93.66%
108.87%
100.85%
100.87%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Selling, general and administrative expenses

Interest
COMPOSITION OF COST OF SALES :
manufacture)
ii.
iii.
iv.
v.
vi.
vii.
3
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
xv.
xvi.
4
5
6
7
8
9
a.
Imported
b.
Indigenous
248.22%
83.04%
115.86%
104.47%
103.93%
93.66%
108.87%
100.85%
100.87%
0.00%
Other Spares
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
a.
Imported
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
b.
Indigenous
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Power and Fuel
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
1.10%
1.11%
0.93%
0.88%
1.08%
1.23%
1.48%
1.37%
1.37%
0.00%
4.38%
2.33%
2.38%
2.64%
1.68%
1.44%
1.74%
1.61%
1.61%
Depreciation
1.37%
1.66%
0.31%
0.43%
0.40%
0.40%
0.22%
0.15%
0.11%
0.00%
Accretion/Depletion in SIP & FG Stocks
-155.07%
11.86%
-19.48%
-8.43%
-7.10%
3.27%
-12.31%
-3.99%
-3.97%
100.00%
CHECK TOTAL
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Gross Sales
150.38%
351.25%
54.46%
13.53%
-6.67%
87.04%
15.22%
15.09%
-100.00%
Gross Domestic Sales
150.38%
351.25%
54.46%
13.53%
-6.67%
87.04%
15.22%
15.09%
-100.00%
Net Sales
150.38%
351.25%
54.46%
13.53%
-6.67%
87.04%
15.22%
15.09%
-100.00%
Total Raw Materials
-17.33%
548.73%
38.49%
11.87%
-16.94%
80.12%
15.22%
15.09%
-100.00%
-17.33%
548.73%
38.49%
11.87%
-16.94%
80.12%
15.22%
15.09%
-100.00%
0.00%
PERCENTAGE GROWTHS :
Gross Exports
Imported Raw Materials

Indegenous Raw Materials
Other Spares
Imported Spares
Indegenous Spares
Power and Fuel
Depreciation
Selling, general and administrative expenses
Interest
Non-Operating Income / Net Sales
Non-Operating Income / PBT
Net Profit / PBT
Retained Profit / Net Profit
0.00%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
150.00%
290.00%
46.15%
36.84%
5.13%
87.04%
15.22%
15.09%
-100.00%
31.25%
376.19%
70.00%
-28.24%
#DIV/0!
-21.31%
87.04%
15.22%
15.09%
-100.00%
200.00%
-13.33%
115.38%
3.57%
-6.90%
-15.00%
-15.00%
-15.00%
-100.00%
74.07%
182.98%
69.17%
29.33%
8.25%
68.34%
2.54%
7.04%
-100.00%
550.00%
92.31%
102.00%
48.51%
4.67%
148.79%
0.00%
0.00%
-100.00%
0.10%
0.00%
0.13%
0.22%
0.47%
0.07%
0.06%
0.05%
#DIV/0!
0.00%
4.00%
0.00%
4.39%
7.14%
13.21%
0.39%
0.47%
0.40%
0.00%
66.67%
68.00%
68.70%
63.90%
65.97%
67.17%
66.98%
66.98%
67.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Cash Accrual / Net Sales
1.75%
3.20%
2.28%
2.28%
2.35%
2.78%
12.51%
9.00%
9.35%
#DIV/0!
Average Cost of Borrowings
1.06%
7.72%
12.35%
8.84%
9.88%
10.12%
12.60%
15.54%
15.62%
#DIV/0!
55.41%
60.49%
64.72%
67.52%
58.26%
BALANCE SHEET
1
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
COMPOSITION OF CURRENT LIABILITIES

Short-term borrowing from banks
54.59%
#DIV/0!
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
33.15%
23.71%
63.63%
37.71%
31.75%
13.01%
16.36%
25.20%
27.18%
#DIV/0!
Advance payments from customers
0.00%
0.00%
0.00%
0.10%
1.40%
12.18%
0.76%
0.00%
0.00%
#DIV/0!
0.19%
2.24%
3.09%
4.68%
5.04%
6.90%
13.71%
16.21%
18.23%
#DIV/0!
Dividend payable
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
Other statutory liabilities (due within 1 year)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
Instalments payable within 1 year
1.50%
1.79%
1.20%
0.10%
0.08%
1.00%
0.00%
0.33%
0.00%
#DIV/0!
0.94%
2.01%
2.79%
2.00%
1.24%
2.18%
1.63%
0.00%
0.00%
#DIV/0!
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
99.99%
100.00%
99.99%
#DIV/0!

Sundry Creditors (Trade)
CHECK TOTAL
2
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
ANNUAL GROWTH : LIABILITIES
3
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
COMPOSITION OF CURRENT ASSETS
Short-term borrowing from banks
5
6
7
8
9
10
11
70.25%
29.29%
-8.45%
23.89%
192.03%
33.01%
-1.92%
109.18%
-19.35%
0.00%
-100.00%
-40.11%
697.17%
-8.52%
2.59%
-62.42%
151.97%
44.02%
15.09%
-100.00%
1650.00%
697.14%
-87.46%
-100.00%
900.00%
310.00%
134.15%
31.25%
25.40%
298.51%
10.48%
20.02%
-100.00%
-87.50%

Sundry Creditors (Trade)
Advance payments from customers
Dividend payable
Other statutory liabilities (due within 1 year)
Instalments payable within 1 year
0.00%
100.00%
0.00%
1050.00%
-100.00%
#DIV/0!
-100.00%
#DIV/0!
-30.37%
606.02%
-2.66%
7.99%
-18.14%
84.53%
20.12%
16.14%
-100.00%
Total Current Liabilities
-16.29%
197.09%
54.37%
21.85%
-8.33%
100.48%
-6.53%
6.74%
-100.00%
Total Term Liabilities
-46.43%
-100.00%
Total Outside Liabilities
-100.00%
#DIV/0!
25.00%
820.00%
#DIV/0!
#DIV/0!
-17.79%
187.45%
54.67%
21.86%
-6.67%
96.53%
-6.53%
6.74%
-100.00%
Net Worth
21.71%
175.14%
25.74%
60.31%
-1.95%
169.38%
52.10%
41.12%
-84.60%
Tangible Net Worth
22.52%
175.14%
25.74%
60.31%
-1.95%
169.38%
52.10%
41.12%
-84.60%
3.80%
2.30%
2.43%
6.33%
5.38%
0.00%
#DIV/0!
Investments (other than long term)
0.00%
0.00%
0.00%
6.68%
6.36%
0.00%
0.00%
3.71%
3.28%
#DIV/0!
Receivables
0.00%
0.77%
12.57%
7.96%
8.49%
20.47%
10.14%
11.80%
12.03%
#DIV/0!
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
93.55%
88.10%
73.89%
70.67%
71.28%
71.91%
59.79%
69.54%
70.83%
#DIV/0!
Raw materials
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
Stocks-in-process
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
93.55%
88.10%
73.89%
70.67%
71.28%
71.91%
59.79%
69.53%
70.83%
#DIV/0!
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
Advances to suppliers of raw materials
0.00%
0.00%
0.00%
0.00%
0.00%
1.50%
12.35%
1.78%
0.00%
#DIV/0!
0.33%
0.96%
0.98%
1.36%
0.95%
1.02%
14.81%
12.39%
13.17%
#DIV/0!
2.31%
7.87%
10.13%
6.99%
7.55%
1.36%
0.78%
0.78%
0.69%
#DIV/0!
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
99.99%
100.00%
100.01%
#DIV/0!
-47.83%
250.00%
288.10%
7.98%
-37.50%
9.09%
-100.00%
#DIV/0!
#DIV/0!
20.93%
-100.00%
0.00%
-100.00%
#DIV/0!
5325.00%
-5.53%
35.61%
116.55%
-4.49%
15.22%
15.09%
-100.00%
-18.90%
178.00%
42.55%
28.26%
-9.34%
60.24%
15.17%
15.04%
-100.00%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
-18.90%
178.00%
42.55%
28.26%
-9.34%
60.23%
15.16%
15.05%
-100.00%
Inventory:
Finished goods
3.74%
2.12%
#DIV/0!
CHECK TOTAL
4
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
xiii.
xiv.
xv.
xvi.
xvii.
xviii.
64.23%
0.00%
ANNUAL GROWTH : ASSETS

Investments (other than long term)
Receivables
Inventory:
Raw materials
Stocks-in-process
Finished goods
Advances to suppliers of raw materials
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
1490.91%
-85.71%
-100.00%
#DIV/0!
150.00%
240.00%
105.88%
-11.43%
-3.23%
2698.40%
-17.14%
20.02%
-100.00%
192.86%
326.83%
2.86%
37.22%
-83.81%
10.00%
0.00%
0.00%
-100.00%
Total Current Assets
-13.88%
231.48%
49.04%
27.16%
-10.14%
92.72%
-0.97%
12.93%
-100.00%
4.55%
54.35%
26.76%
18.89%
96.73%
0.00%
0.00%
0.00%
-100.00%
9.09%
4.17%
144.00%
-7.54%
-6.74%
-6.46%
-100.00%
-26.72%
-79.17%
-100.00%
Gross Block
Net Block
-12.05%
50.68%
Total Other Non-current Assets
112.00%
-100.00%
-100.00%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
4.23%
439.19%
31.33%
47.90%
-16.00%
65.44%
22.75%
33.06%
-100.00%
Intangible Assets
Net Working Capital
TOL / TNW
3.72
2.50
2.61
3.21
2.44
2.32
1.69
1.04
0.79
(TL + Net Worth) : Net Block
216.87%
273.97%
462.73%
536.67%
824.80%
344.92%
960.99%
1567.30%
2364.63%
#DIV/0!
(TL + TNW) : Tangible Non Current Assets
165.74%
158.73%
462.73%
536.67%
402.73%
262.34%
897.35%
1567.30%
2364.63%
#DIV/0!
Net Block : TL
230.56%
317.39%
687.50%
2000.00%
1785.71%
442.03%
#DIV/0!
1878.57%
#DIV/0!
#DIV/0!
(Inventories + Rec) : S.T. Bank Borrowings
165.01%
147.45%
383.80%
178.17%
172.80%
183.33%
127.87%
182.62%
210.10%
#DIV/0!
Current Assets : S.T. Bank Borrowings
176.38%
165.92%
443.96%
226.58%
216.61%
198.45%
182.84%
224.52%
253.56%
#DIV/0!
PL Depreciation : Average Gross Block
5.68%
16.67%
11.11%
17.39%
14.72%
8.50%
5.45%
4.63%
3.94%
0.00%

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CASH FLOW ANALYSIS

CASH FLOW FROM OPERATING ACTIVITIES

ONTHS cells in any

ctly --- both for

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

6. Selling, general and administrative expenses

10. Operating Profit after Interest (8 - 9)

Financial Year ended / ending

Add: Opening Stock-in-process

FORM III - ANALYSIS OF BALANCE SHEET

Financial Year ended / ending

FORM III - ANALYSIS OF BALANCE SHEET (Continued)

Financial Year ended / ending

(To agree with item 34 in Form III)

3. Long Term Surplus (+) / Deficit (-) [1-2]

ASSESSED BANK FINANCE

Amounts in Rs. Lacs

1. Closing Stock in Process

2. Closing Stock of F.G.

PERFORMANCE & FINANCIAL INDICATORS

Gross Sales - Domestic

FUNDS FLOW ANALYSIS

Long Term Sources

Retained profit / Total assets

Excise Duty : Gross Sales

Annual Growth in Net Sales

RATIO OF NET SALES TO :

Power and Fuel

Direct Labour (Factory wages & salaries)

Other manufacturing expenses

Selling, general and administrative expenses

Power and Fuel

Direct Labour (Factory wages & salaries)

Other manufacturing expenses

Accretion/Depletion in SIP & FG Stocks

Gross Domestic Sales

Total Raw Materials

Imported Raw Materials

Cash Accrual / Net Sales

Average Cost of Borrowings

COMPOSITION OF CURRENT LIABILITIES

Advance payments from customers

Provision for taxation

Other statutory liabilities (due within 1 year)

Instalments payable within 1 year

Other current liabilities & provisions

Short term borrowings from others

ANNUAL GROWTH : LIABILITIES

COMPOSITION OF CURRENT ASSETS

Short-term borrowing from banks

Short term borrowings from others

Other current liabilities & provisions

Total Current Liabilities

Total Term Liabilities

Total Outside Liabilities

Tangible Net Worth

Investments (other than long term)

Instalments of deferred receivables

Other consumable spares

Advances to suppliers of raw materials

Advance payment of taxes

Other current assets

Cash and Bank Balances