CMA Gurudev

CMA FORMAT - REGIONAL OFFICE, RAIPUR
Borrower's Name:M/S Shiv Shakti pulses
(Rs in Lac)
LAST YEAR
Particulars
(Rs in Lac)
(Rs in Lac)
(Rs in Lac)
LAST YEAR
CUR. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
AUDITED
AUDITED
Estimated
Projection
Projection
Projection
FOLLOW. YEAR
Projection
31.03.2015
31.03.2016
31.03.2017
31.03.2018
31.03.2019
31.03.2020
31.03.2021
1 Current Assets
65.42
160.50
161.75
163.12
166.38
168.81
167.42
2 Current Liabilities
43.25
128.45
125.01
122.80
123.55
124.26
117.49
3 Contribution to Working Capital
22.17
32.05
36.74
40.32
42.83
44.55
49.93
4 Net Fixed Assets
94.66
96.98
84.66
74.18
65.28
57.71
51.28
5 Term Liabilities
(Other than funds borrowed from
Group companies/Directors etc)
45.65
43.96
33.67
23.39
13.11
2.82
0.00
6 Contribution to Fixed Capital
49.01
53.02
50.99
50.79
52.17
54.89
51.28
7 Funds invested in business
71.18
85.07
87.73
91.11
95.00
99.44
101.21
8 Funds invested outside business

(in group cos/Non current assets
Investment in shares, etc)
0.82
3.36
3.36
3.36
3.36
3.36
3.36
9 Funds borrowed from Group Cos

Directors/friends, etc
34.83
47.51
47.51
47.51
47.51
47.51
47.51
0.00
0.00
0.00
0.00
0.00
0.00
0.00
37.17
40.92
43.58
46.96
50.85
55.29
57.06
12 Net Sales (excl.other income)
239.80
507.15
532.51
559.13
587.09
616.44
647.27
13 Cost of sales
224.39
474.67
496.80
522.98
550.37
579.35
609.88
15.41
32.48
35.71
36.15
36.72
37.09
37.39
4.68
4.68
5.31
5.31
5.67
5.67
6.29
6.29
6.99
6.99
7.44
7.44
7.78
7.78
6.53
11.21
0.00
0.00
11.21
14.50
19.81
0.00
0.00
19.81
12.32
17.99
0.00
0.00
17.99
10.47
16.76
0.00
0.00
16.76
8.90
15.89
0.00
0.00
15.89
7.57
15.01
0.00
0.00
15.01
6.43
14.21
0.00
0.00
14.21
10 Intangible Assets (like goodwill

Patents, etc)
11 Tangible Net Worth
14 Gross Profit
15
16
17
18
19
20
21
Net Profit before tax

Net Profit after tax
Prov for Dev. Rebate/IRR
Depreciation
Cash Profit
Provision for taxation
Provision for dividend/ intt. & sal to partner
22 Funds retained in business

RATIO ANALYSIS
PROPOSAL PAGE NO 8
LAST YEAR
AUDITED
Particulars
31.03.2015
LAST YEAR
CUR. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
AUDITED
Estimated
Projection
Projection
Projection
Projection
31.03.2016
31.03.2017
31.03.2018
31.03.2019
31.03.2020
31.03.2021
(Rs in Lac)
(Rs in Lac)
(Rs in Lac)
(Rs in Lac)
1 Current Ratio
1.51
1.25
1.29
1.33
1.35
1.36
1.42
2 Debt Equity Ratio (Absolute)
3.33
5.37
4.73
4.13
3.62
3.16
2.89
Debt Equity Ratio (Quasi)
1.23
1.95
1.74
1.55
1.39
1.24
1.12
6.43
6.40
6.71
6.47
6.25
6.02
5.78
1.95
1.05
1.06
1.12
1.19
1.21
1.20
12.59
12.98
13.01
13.39
13.75
13.46
13.63
1.95
1.05
1.06
1.12
1.19
1.21
1.20
2.06
2.78
3.43
3.30
3.19
3.04
2.84
0.92
0.68
0.10
0.09
0.10
0.15
0.15
3 Gross Profit/Net Sales
(%)
Operating Profit/Net Sales (%)

4 Net Profit to TNW
(%)
Net Profit to Net Sales (%)

5 Inventory to Net Sales
(M)
6 Receivables to Gross Sales (M)
Comments on Financial parameters/performance of the Company
As at
Age of Receivables
More than 6 months
Others
Total
Actual
31.03.2016
(Rs in Lac)
Actual
31.03.2017
(Rs in Lac)
Actual
31.03.2018
(Rs in Lac)
Actual
31.03.2019
(Rs in Lac)
28.83
4.44
4.19
4.89
0.00
117.50
117.50
0.00
151.99
151.99
0.00
153.71
153.71
0.00
156.09
156.09
As per Appraisal Note on the A/c enclosed.

Age of Inventory
More than 6 months
Others
Total

LAST YEAR
Particulars
Gross Sales
1 a) Domestic sales
b) Export Sales
Total Gross Sales
2 Less: Excise duty
3 Net Sales
4 Cost of Sales
a) Raw materials (incl. Stores)
* Imported
* Indigenous
b)
c)
d)
e)
f)
g)
5
6
7
8
9
10
11
Other Spares
Power and Fuel
Direct Labour
Repairs and maintenance
Other Mfg expenses
Depreciation
Sub-total
Add: Op. Stock in Process
Sub Total
Less: Cl. Stock in Process
Cost of Production (Sub-total)
Add: Op. Stock of Finished Goods
Sub Total
Less: Cl. Stock of Finished Goods
COST OF SALES
Gross Profit (3-4)
Interest
Selling, General & Admn. Expenses
Sub Total
Operating Profit
Other Income/Expenses
Add:Income
Less Expenses
Sub-total (+)/(-)
Profit Before tax/Loss
Less: Provision for development Rebate/
Prior period items
Less: Provision for taxation
Less: intt./salary to partners/withdrawals
Net Profit (retained profit)
Net Profit (after tax)
LAST YEAR
CUR. YEAR
ANNEXURE E
ANNEXURE E
ANNEXURE E
ANNEXURE E
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
Estimated
AUDITED
Estimated
Projection
Projection
Projection
Projection
31.03.2014
31.03.2015
31.03.2016
31.03.2017
31.03.2018
31.03.2019
31.03.2020
(Rs in Lac)
(Rs in Lac)
(Rs in Lac)
(Rs in Lac)
239.80
507.15
532.51
559.13
587.09
616.44
647.27
239.80
507.15
532.51
559.13
587.09
616.44
647.27
239.80
507.15
532.51
559.13
587.09
616.44
647.27
209.55
430.43
450.65
464.75
491.00
518.50
547.20
209.55
430.43
450.65
464.75
491.00
518.50
547.20
1.67
8.77
2.19
0.00
4.12
6.53
232.83
0.00
232.83
0.00
232.83
0.00
232.83
8.44
224.39
15.41
3.61
7.12
10.73
4.68
8.83
21.04
3.84
0.00
12.44
14.50
491.08
0.00
491.08
0.00
491.08
8.44
499.52
24.85
474.67
32.48
10.99
16.18
27.17
5.31
9.24
22.03
4.02
0.00
13.02
12.32
511.28
0.00
511.28
0.00
511.28
24.85
536.13
39.33
496.80
35.71
13.05
16.99
30.04
5.67
9.53
22.72
4.15
0.00
13.43
10.47
525.05
0.00
525.05
0.00
525.05
39.33
564.38
41.40
522.98
36.15
12.02
17.84
29.86
6.29
10.07
24.00
4.38
0.00
14.19
8.90
552.54
0.00
552.54
0.00
552.54
41.40
593.94
43.57
550.37
36.72
11.00
18.73
29.73
6.99
10.63
25.34
4.63
0.00
14.98
7.57
581.65
0.00
581.65
0.00
581.65
43.57
625.22
45.87
579.35
37.09
9.98
19.67
29.65
7.44
11.22
26.75
4.88
0.00
15.81
6.43
612.29
0.00
612.29
0.00
612.29
45.87
658.16
48.28
609.88
37.39
8.96
20.65
29.61
7.78
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4.68
0.00
5.31
0.00
5.67
0.00
6.29
0.00
6.99
0.00
7.44
0.00
7.78
0.00
1.64
3.04
4.68
0.00
0.98
4.33
5.31
0.00
3.00
2.67
5.67
0.00
3.00
3.29
6.29
0.00
3.00
3.99
6.99
0.00
3.00
4.44
7.44
0.00
6.00
1.78
7.78

LIABILITIES
ANNEXURE F/1
LAST YEAR
LAST YEAR
CUR. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
AUDITED
AUDITED
Estimated
Projection
Projection
Projection
FOLLOW. YEAR
Projection
31.03.2014
31.03.2015
31.03.2016
31.03.2017
31.03.2018
31.03.2019
31.03.2020
CURRENT LIABILITIES:
1 Short Term borrowings from Banks
37.06
0.00
35.93
0.00
100.00
0.00
100.00
0.00
100.00
0.00
100.00
0.00
100.00
0.00
37.06
35.93
100.00
100.00
100.00
100.00
100.00
0.00
70.88
0.00
0.00
0.00
0.00
0.00
4 Sundry Creditors for goods
0.00
7.91
11.27
11.62
12.28
12.96
13.68
5 Creditors for Expenses
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6 Advances/Progress payments from customer

deposits from dealers.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10.28
10.28
10.28
10.28
10.28
1.84
3.45
3.46
0.90
0.99
1.02
1.00
6.19
92.52
25.01
22.80
23.55
24.26
17.49
43.25
128.45
125.01
122.80
123.55
124.26
117.49
* From Bank of Baroda

* From other bank
(of which BP/BD)
Sub-total - A
2 Short Term borrowing from Others
3 Deposits (Maturing in one year)
7 Interest and other charges accured, but not

paid.
8 Provision for taxation
9 Dividend payable
10 Other statutory liabilities
(due in one year)
11 Instalments of term loans deferred payment
credits/debentures/redeemable Pref. Shares
(due in one year)
Creditors for Capital Goods
12 Other current Liabilities and provisions
(due in one year)
Sub-total - B
13 Total Current Liabilities (A+B)
4.35
2.81
ANNEXURE F/2
LAST YEAR
LIABILITIES
AUDITED
LAST YEAR
AUDITED
31.03.2014
CUR. YEAR
Estimated
31.03.2015
FOLLOW. YEAR
Projection
31.03.2016
FOLLOW. YEAR
Projection
31.03.2017
(Rs in Lac)
FOLLOW. YEAR
Projection
31.03.2018
(Rs in Lac)
FOLLOW. YEAR
Projection
31.03.2019
(Rs in Lac)
31.03.2020
(Rs in Lac)
TERM LIABILITIES
14 Debentures (not maturing in 1 year)
15 Term Loan (OD against Prop.)
16 Term Loans (repayable after 1 year)

Borrowings from group company/
Directors/Friends and relatives
45.65
43.96
33.67
23.39
13.11
2.82
0.00
34.83
47.51
47.51
47.51
47.51
47.51
47.51
0.00
0.00
0.00
0.00
0.00
17 Deferred Payment Credit

18 Other Deposits - due after one year
19 Other Term Liabilities

20 Total Term Liabilities
21 TOTAL OUTSIDE LIABILITIES (13+20)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
80.48
91.47
81.18
70.90
60.62
50.33
47.51
123.73
219.92
206.19
193.70
184.17
174.59
165.00
34.11
33.53
33.53
33.53
33.53
33.53
33.53
3.06
7.39
10.05
13.34
17.32
21.76
23.53
37.17
40.92
43.58
46.87
50.85
55.29
57.06
160.90
260.84
249.77
240.57
235.02
229.88
222.06
0.00
0.00
0.00
0.00
0.00
0.00
0.00
NET WORTH
22 Share Capital
23 Preference Share Capital (Share Premium)
(maturing after 12 years)
24 General Reserves (Excl. Provisions)
25 Share premium
26 Other reserves (excl. Prov)
27 Surplus(+) or deficit (-) in P&L A/c
28 Net Worth (Total of 22 to 27)
29 TOTAL LIABILITIES (21+23)
ANNEXURE F/3
LAST YEAR
ASSETS
AUDITED
LAST YEAR
AUDITED
31.03.2014
CUR. YEAR
Estimated
31.03.2015
FOLLOW. YEAR
Projection
31.03.2016
FOLLOW. YEAR
Projection
31.03.2017
(Rs in Lac)
FOLLOW. YEAR
Projection
31.03.2018
(Rs in Lac)
FOLLOW. YEAR
Projection
31.03.2019
(Rs in Lac)
31.03.2020
(Rs in Lac)
CURRENT ASSETS
30 Cash and Bank Balance
3.88
9.41
0.55
0.44
0.6
1.7
2.81
0.00
0.00
18.46
28.83
18.46
28.83
4.44
4.19
4.89
7.71
8.09
41.18
117.50
151.99
153.71
156.09
156.05
153.16
32.74
92.65
112.66
112.31
112.52
110.18
104.88
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31 Investment (other than long term investments

e.g., sinking fund, gratuity fund, etc.,)
a) Govt and other Trustee securities
Other Current Investments
b) FDs in Banks
32 a) Receivables other than deferred & export
receivables (due in one year)
0.00
4.44
0.00
4.19
0.00
4.89
0.00
7.71
0.00
8.09
b) Export receivables
Total receivables
33 Instalments of deferred receivables (due in
one year)
34 Inventory
a) Raw materials - Indigenous
Raw materials - Imported
b) Stocks in Process
c) Finished Goods
8.44
24.85
39.33
41.40
43.57
45.87
48.28
d) Other consumable spares
0.22
0.29
0.3
0.31
0.33
0.35
0.36
35 Advances to suppliers of raw materials and

stores, spares, consumables, etc.,
36 Advance payment of Taxes
37 Other current assets
38 TOTAL CURRENT ASSETS
1.68
4.47
4.47
4.47
4.47
3.00
3.00
65.42
160.50
161.75
163.12
166.38
168.81
167.42
Total of Other Current Assets
5.56
13.88
5.02

ASSETS
4.91
5.07
4.70
5.81
ANNEXURE F/4
LAST YEAR
LAST YEAR
AUDITED
AUDITED
31.03.2014
CUR. YEAR
Estimated
31.03.2015
FOLLOW. YEAR
Projection
31.03.2016
FOLLOW. YEAR
Projection
31.03.2017
FOLLOW. YEAR
Projection
31.03.2018
FOLLOW. YEAR
Projection
31.03.2019
31.03.2020
(Rs in Lac)
(Rs in Lac)
(Rs in Lac)
(Rs in Lac)
FIXED ASSETS:
101.19
118.01
118.01
118.01
118.01
118.01
118.01
0.00
6.53
21.03
33.35
43.83
52.73
60.30
66.73
94.66
96.98
84.66
74.18
65.28
57.71
51.28
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
0.82
3.36
3.36
3.36
3.36
3.36
3.36
44 Other Miscelleneous assets including due

from Directors)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
45 Total Other Non-current Assets

(42+43+44)
0.82
3.36
3.36
3.36
3.36
3.36
3.36
46 Intangible Assets (Patents, goodwill,

Preliminary and formation expenses,
bad and doubtful debts not provided for etc.,)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
160.90
37.17
22.17
260.84
40.92
32.05
249.77
43.58
36.74
240.66
46.87
40.32
235.02
50.85
42.83
229.88
55.29
44.55
222.06
57.06
49.93
0.00
0.00
0.00
0.09
0.00
0.00
0.00
39 Gross Block (land, building, Machinery

Construction work in progress, etc.,)
Capital Work in Progress
40 Depreciation to date
41 Net Block (39-40)
OTHER NON-CURRENT ASSETS
42 Investments/Book debts/advances
deposits which are not current
assets
a) Investments in subsidiary Cos/affiliates, etc
b) others (Margin FDR for BG)
c) Advances to suppliers of capital
Goods, spares and contractors
capital expenditure
d) Deferred receivables maturing
beyond one year
e) Others (Book Debts > 6 months)
43 Non-consumable stores & Spares
47 TOTAL ASSETS
48 Tangible Net Worth (28-46)
49 Net Working Capital (38-13)
FUNDS FLOW STATEMENT

Particulars
1 SOURCES
Profit Before Tax
Add: Depreciation (net)
Investment Allowance
Gross Funds generated
Less Taxes paid/payable
dividend
Add: Preliminary Expenses
Prior period adjustments
A. NET FUNDS GENERATED
INCREASE IN
a) Capital
b) TL/Deb/Deb payment
c) Public Deposit
d) Other Term Liabilities
DECREASE IN
a) Fixed Assets
b) Intercorporate Investment
c) Other Non-current Assets
d) Intangible assets
B. SUB TOTAL
Increase in Short Term Bank borrowings
Increase in Other current liabilities
Decrease in Inventory
Decrease in receivables
Decrease in other C/A
C. SUB TOTAL
TOTAL FUNDS AVAILABLE
2 USES:
Increase in fixed assets
Decrease in
a) TL/Deb/Def payment
b) Public Deposit
c) Capital
d) Other term liabilities
Increase in Intercorp. Investments and advances
Increase in Non-C/A
Increase in intangible Assets
D. SUB TOTAL
ANNEXURE H1
ANNEXURE H1
ANNEXURE H1
ANNEXURE H1
LAST YEAR
CUR. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
AUDITED
Estimated
Projection
Projection
Projection
Projection
31.03.2016
31.03.2017
31.03.2018
31.03.2019
31.03.2020
31.03.2021
5.31
14.50
5.67
12.32
6.29
10.48
6.99
8.90
7.44
7.57
7.78
6.43
19.81
0.00
0.98
17.99
0.00
3.00
16.77
0.00
3.00
15.89
0.00
3.00
15.01
0.00
3.00
14.21
0.00
6.00
18.83
14.99
13.77
12.89
12.01
8.21
(0.58)
(0.01)
12.68
0.00
0.00
0.00
0.00
0.00
0.00
(0.01)
0.00
0.00
0.00
0.00
0.00
(0.01)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12.10
0.00
0.00
(0.01)
0.00
0.00
0.00
0.00
0.00
(0.01)
0.00
0.00
0.00
0.00
0.00
(0.01)
64.07
0.00
0.00
0.75
0.00
0.71
0.04
0.00
24.39
8.86
0.25
0.11
86.33
2.89
0.37
86.33
97.32
0.36
0.75
1.12
2.89
117.26
112.30
14.13
13.63
13.13
11.09
16.82
0.00
0.00
0.00
0.00
0.00
1.69
10.29
0.00
10.28
0.00
10.28
0.00
10.29
0.00
2.82
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.54
0.00
21.05
0.00
0.00
10.29
0.00
0.00
10.28
0.00
0.00
10.28
0.00
0.00
10.29
0.00
0.00
2.82
FUNDS FLOW STATEMENT

LAST YEAR
AUDITED
31.03.2016
Particulars
Decrease in
a) Short term bank borrowing
b) In other current liabilities
Increase in
a) Inventory
b) In receivables
c) Other Cur. Assets
CUR. YEAR
Estimated
31.03.2017
1.13
76.32
10.37
8.32
ANNEXURE H2
FOLLOW. YEAR
Projection
31.03.2018
ANNEXURE H2 ANNEXURE H2
FOLLOW. YEAR FOLLOW. YEAR
Projection
Projection
31.03.2019
31.03.2020
ANNEXURE H2
FOLLOW. YEAR
Projection
31.03.2021
0.00
2.21
0.00
0.00
67.51
0.00
6.77
34.49
1.72
2.38
0.70
0.16
2.82
0.38
1.11
96.14
102.00
3.93
3.24
2.82
8.26
0.00
0.00
0.00
0.00
0.00
0.00
117.19
112.29
14.21
13.52
13.11
11.08
30.93
14.98
13.77
12.88
12.01
8.20
21.05
10.29
10.28
10.28
10.29
2.82
9.88
4.69
3.49
2.60
1.72
5.38
Short term Sources [C]

Less: Short Term uses (E)
86.33
96.14
97.32
102.00
0.36
3.93
0.75
3.24
1.12
2.82
2.89
8.26
Surplus(+) / Deficit (-)
(9.81)
(4.68)
(3.57)
(2.49)
(1.70)
(5.37)
9.88
4.69
3.58
2.51
1.72
5.38
(0.00)
0.00
(0.09)
0.09
0.00
0.00
E. Sub-Total
Loss
Less: Inv. Allowance
Depreciation
Bal:
Gross funds lost(-)/or

Gross funds generated
Add: Taxes paid/payable

Add: Dividends paid/payable
F. Sub Total
G. NET FUNDS LOST
(if F is negative)
TOTAL FUNDS USED
3
SUMMARY
Long term Sources
(A+B+F, if F is +ive)
Less: Long term uses (D+G)
Surplus(+) / Deficit (-)

Projected domestic sales (Net sales)
Projected Export sales
Classification of Industry
From 1.4.07
to 31.3.08 Rs
From 1.4.07
to 31.3.08 Rs
T/C
Assumed
LAST YEAR
ANNEXURE J
(Rs in Lac)
ANNEXURE J
(Rs in Lac)
ANNEXURE J
(Rs in Lac)
ANNEXURE J
(Rs in Lac)
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
532.51
0.00
CUR. YEAR
AUDITED
Estimated
Projection
Projection
Projection
Projection
Norms
31.03.2016
31.03.2017
31.03.2018
31.03.2019
31.03.2020
31.03.2021
(Months)
CURRENT ASSETS
* Raw materials imported
(Months consumption)
* Raw materials indigenous
* Other consumable spares
* Stocks in Process
(Months Cost of Production)
* Finished goods
(Months Cost of Sales)
* Receivables - Domestic
(Months Total sales)
* Receivables - Export
(Months Sales)
Advance to suppliers
Other current Assets
Total (I)
CURRENT LIABILITIES
(Other than bank borrowings)
Creditors for Purchases
(Months purchase)
TL instalments
Advance from Customers
Accrured Expenses / Provisons
Statutory liabilities
Other current Liabilities, incl. Creditors for exp
Total (II)
III Working Capital Gap (I-II)
IV Actual/Projected Bank Borrowings
V
Total Current Liabilities (II + IV)
VI Actual/Projected Net Working Capital (I-V)
VII Min. Stipulated Net Working Capital
(excl. Export Receivables)
VIII Item No III - Item VII
IX Item No III - Item VI
X
Max. Permissible Bank Finance
(Item VIII or IX whichever is lower)
XI Excess Borrowings (VII-VI)
0.00
#DIV/0!
#REF!
#REF!
0.00
0.00
#REF!
#REF!
92.65
(2.34)
28.83
(0.68)
0.00
#DIV/0!
#REF!
#REF!
0.00
0.00
#REF!
#REF!
112.66
(2.72)
4.44
(0.10)
0.00
#DIV/0!
#REF!
#REF!
0.00
0.00
#REF!
#REF!
112.31
(2.58)
4.19
(0.09)
0.00
#DIV/0!
#REF!
#REF!
0.00
0.00
#REF!
#REF!
112.52
(2.45)
4.89
(0.10)
0.00
#DIV/0!
#REF!
#REF!
0.00
0.00
#REF!
#REF!
110.18
(2.28)
7.71
(0.15)
0.00
#DIV/0!
#REF!
#REF!
0.00
0.00
#REF!
#REF!
104.88
(2.06)
8.09
(0.15)
0.00
#REF!
#REF!
0.00
#REF!
#REF!
0.00
#REF!
#REF!
0.00
#REF!
#REF!
0.00
#REF!
#REF!
0.00
#REF!
#REF!
7.91
#REF!
10.28
0.00
0.00
0.00
74.33
92.52
#REF!
35.93
128.45
#REF!
#REF!
11.27
#REF!
10.28
0.00
0.00
0.00
3.46
25.01
#REF!
100.00
125.01
#REF!
#REF!
11.62
#REF!
10.28
0.00
0.00
0.00
0.90
22.80
#REF!
100.00
122.80
#REF!
#REF!
12.28
#REF!
10.28
0.00
0.00
0.00
0.99
23.55
#REF!
100.00
123.55
#REF!
#REF!
12.96
#REF!
10.28
0.00
0.00
0.00
1.02
24.26
#REF!
100.00
124.26
#REF!
#REF!
13.68
#REF!
2.81
0.00
0.00
0.00
1.00
17.49
#REF!
100.00
117.49
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
II
SECTION II - FINANCIAL PARAMETERS AND ASSESSMENT

1 FINANCIAL PERFORMANCE
LAST YEAR
LAST YEAR
CUR. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
FOLLOW. YEAR
ACTUALS
AUDITED
Estimated
Projection
Projection
Projection
Projection
31.03.2014
31.03.2015
31.03.2016
31.03.2017
31.03.2018
31.03.2019
31.03.2020
(Rs in Lac)
a) Balance Sheet Data / Capital

Structure
Paid up Capital
a) Equity Share Capital
b) Preference Share Capital
Reserves & Surplus (Excl. Revaluation
reserves and net of intangible assets)
Tangible Net worth
Term Liabilities
Term Loan
Unsecured Loan
Capital Employed
(Rs in Lac)
(Rs in Lac)
FOLLOW. YEAR
(Rs in Lac)
34.11
33.53
33.53
33.53
33.53
33.53
33.53
3.06
37.17
80.48
45.65
34.83
117.65
7.39
40.92
91.47
43.96
47.51
132.39
10.05
43.58
81.18
33.67
47.51
124.76
13.34
46.87
70.90
23.39
47.51
117.77
17.32
50.85
60.62
13.11
47.51
111.47
21.76
55.29
50.33
2.82
47.51
105.62
23.53
57.06
47.51
0.00
47.51
104.57
Net Block
Funds Invested outside Business
Current Assets
Cash and Bank Balance
b) FDs in Banks
a) Receivables other than deferred &
export
Inventory
other current Assets
Current Liabilities
Bank Borrowings
Sundry Creditors for goods
Creditors for Expenses
Instalments of term loans deferred
payment
Other current Liabilities and provisions
Net Current Assets
Funds Deployed (NB+FIOB+NCA)
b) Operational Data
Gross Sales
Less: Excise / Sales Tax
Net Sales
Of which exports
Other Income (net)
Total Receipts
Manufacturing expenses
Adm. & Selling Expenses
Depreciation
Interest
Total Expenditure
NPBT (Total Inc. - Total Receipts)
Net Profit After Tax
Dividend /intt. & sal. To partners
Profitability Ratio
NPAT / Net Sales %
NPAT / Capital Employed %
Stock Turnover ratio (No of times)
Stock Turnover ratio (Days)
Debtor Turnover ratio (No of times)
Debtor Turnover ratio (Days)
PAT / TNW %
Current Ratio
DE Ratio (TTL/TNW)
DE Ratio (TOL/TNW)
Quasi DE Ratio (TOL / TNW)
Creditor Turnover ratio (No of Days)
Quasi DE Ratio (TOL / TNW)
Quasi DE Ratio (TTL / TNW)
94.66
0.82
65.42
3.88
0.00
96.98
3.36
160.50
9.41
0.00
18.46
41.18
1.68
43.25
37.06
0.00
0.00
28.83
117.50
4.47
128.45
35.93
7.91
0.00
84.66
3.36
161.75
0.55
0.00
74.18
3.36
163.12
0.44
0.00
4.44
151.99
4.47
125.01
100.00
11.27
0.00
4.19
153.71
4.47
122.80
100.00
11.62
0.00
65.28
3.36
166.38
0.60
0.00
57.71
3.36
168.81
1.70
0.00
4.89
156.09
4.47
123.55
100.00
12.28
0.00
7.71
156.05
3.00
124.26
100.00
12.96
0.00
51.28
3.36
167.42
2.81
0.00
8.09
153.16
3.00
117.49
100.00
13.68
0.00
4.35
10.28
10.28
10.28
10.28
10.28
2.81
1.84
22.17
3.45
32.05
3.46
36.74
0.90
40.32
0.99
42.83
1.02
44.55
1.00
49.93
117.65
132.39
124.76
117.86
111.47
105.62
104.57
239.80
0.00
239.80
0.00
0.00
239.80
217.86
7.12
6.53
3.61
235.12
507.15
0.00
507.15
0.00
0.00
507.15
460.17
16.18
14.50
10.99
501.84
532.51
0.00
532.51
0.00
0.00
532.51
484.48
16.99
12.32
13.05
526.84
559.13
0.00
559.13
0.00
0.00
559.13
512.51
17.84
10.47
12.02
552.84
587.09
0.00
587.09
0.00
0.00
587.09
541.47
18.73
8.90
11.00
580.10
616.44
0.00
616.44
0.00
0.00
616.44
571.78
19.67
7.57
9.98
609.00
647.27
0.00
647.27
0.00
0.00
647.27
603.45
20.65
6.43
8.96
639.49
4.68
4.68
1.64
5.31
5.31
0.98
5.67
5.67
3.00
6.29
6.29
3.00
6.99
6.99
3.00
7.44
7.44
3.00
7.78
7.78
6.00
1.95
3.98
5.45
67
12.99
28
12.59
1.51
2.17
3.33
1.23
0
1.26
0.65
1.05
4.01
4.04
90
17.59
21
12.98
1.25
2.24
5.37
1.95
7
2.50
0.78
1.06
4.54
3.27
112
119.93
3
13.01
1.29
1.86
4.73
1.74
9
2.24
0.62
1.12
5.34
3.40
107
133.44
3
13.42
1.33
1.51
4.13
1.55
9
1.99
0.46
1.19
6.27
3.53
104
120.06
3
13.75
1.35
1.19
3.62
1.39
9
1.79
0.32
1.21
7.04
3.71
98
79.95
5
13.46
1.36
0.91
3.16
1.24
9
1.59
0.19
1.20
7.44
3.98
92
80.01
5
13.63
1.42
0.83
2.89
1.12
9
1.45
0.15
FORMAT A
FORMAT A
FORMAT A
FORMAT A
(Rs in Lac)
AUDITED
31.03.2016
(Rs in Lac)
Estimated
31.03.2017
(Rs in Lac)
Projection
31.03.2018
(Rs in Lac)
Projection
31.03.2019
ASSESSMENT OF WORKING CAPITAL FINANCE

A. 1
LAST YEAR
A.
A.
A.
A.
1.1 Projected Turnover (Net of Sales Return, etc)

1.2 Actual Turnover (Net of Sales Return, etc)
1.3 Variance between 1.1 and 1.2 above (in percentage terms)
1.4 Actual Margin contributed towards Working Capital requirement (i.e., excess of Total Current Assets* over
Current Liabilities*) as per Audited/Provisional Balance
Sheet of last year
a) Amount
b) Percentage to 1.2 above
A. 2
CURRENT YEAR
A. 2.1
A. 2.2
A. 2.3
Actual Turnover (Net of Sales Returns, etc) upto the

month previous to the date/month of the instant appraisal
Acceptable turnover for full of the Current Year after
taking into Account the 2.1 above & other justifications,
(to be specified), if any.
Actual margin contributed towards Working Capital requirement (i.e., excess of total Current Assets over total
Current Liabilities) as on the date/month previous to the
date/month of the instant Appraisal
a) Amount
507.15
#DIV/0!
532.51
#DIV/0!
559.13
#DIV/0!
587.09
#DIV/0!
32.05
36.74
40.32
42.83
6.32
6.90
7.21
7.30
31.03.2017
31.03.2018
31.03.2019
31.03.2020
Estimates
Estimates
Estimates
EstimatesEstimates
532.51
559.13
587.09
616.44
36.74
40.32
42.83
44.55
b) Percentage to 2.2 above

A. 3
NEXT YEAR
A. 3.1 The Turnover (net of Sales returns, etc) projected by the party
A. 3.2 The Turnover considered acceptable by the Appraising authority for the instant appraisal considering, inter-alia, the
relevent figures under "1" and "2" above and other justifications (to be specified), if any
A. 3.3 Margin projected by the party to be contributed in the
next year for Working Capital Finance.
A. 3.4 Margin stipulated by the Appraising Authority This margin is to be higher among the following:
a) Either 5% of the 3.2 above
b) Or the amount as per 3.3 above
A. 4
A. 4.1
A. 4.2
PERMISSIBLE BANK FINANCE (PBF shall be 25% of A 3.2

Minus the amount arrived at under the A 3.4 above)
Amount of PBF
Percentage of PBF amount to A 3.2 above
27.96
40.32
31.03.2017
133.13
36.74
96.39
18.10
6.90
31.03.2018
559.13
559.13
7.21
31.03.2019
587.09
587.09
7.30
31.03.2020
616.44
616.44
7.23
31.03.2021
647.27
647.27
40.32
42.83
44.55
49.93
31.03.2018
139.78
40.32
99.46
17.79
31.03.2019
146.77
42.83
103.94
17.70
31.03.2020
154.11
44.55
109.56
17.77
31.03.2021
161.82
49.93
111.89
17.29
FORMAT B
FORMAT B
FORMAT B
FORMAT BFORMAT B
Next
Year
31.03.2018
(Rs in Lac)
Next
Year
31.03.2019
(Rs in Lac)
Next
Year
31.03.2020
(Rs in Lac)
Next
Year
31.03.2021
(Rs in Lac)
ASSESSMENT OF WORKING CAPITAL FINANCE
B.
B.
B.
B.
B.
1
1.1
1.2
1.2.1
B.
B.
B.
B.
B.
B.
B.
B.
1.2.2
1.2.3
1.2.4
1.2.5
1.2.6
1.3
2
2.1
B. 2.2
B. 2.3
B. 2.4
B. 2.5
B. 3
B. 3.1
B. 3.2
B. 3.3
B. 3.4
B. 3.5
ACTUAL
COUNTER CHECK ON THE PBF ARRIVED AS PER A.4 ABOVE

Particulars
Step
Last
No
Year
31.03.2016
PERFORMANCE PARAMETERS
42.26
Average Monthly Sales
(I)
Less: Average Monthly Exps
35.24
Purchase of Raw Materials
Stores,Stocks in Trade, etc
1.75
Power and Fuel
0.32
Wages & Salaries
3.30
Other Mfg. & Business Exps
0.00
Others
40.61
Total Monthly Expenses
(II)
1.65
Monthly Surplus (I - II)
OPERATING CYCLE
#REF!
No. of days for which stock of
raw material, stores, spares
Stock-in-trade, etc are required
#REF!
Average production time required
for conversion of raw material
into Finished Goods (in case of
Manufacturing/Processing units)
71
Average stocking period for
Finished Goods / Stock in Trade
21
Average period of credit sales
(time taken for realization of
Sale proceeds from tradedebtors)
#REF!
TOTAL OPERATING CYCLE
(IV)
APPROXIMATE REQUIREMENT OF WORKING CAPITAL FINANCE
#REF!
Gross Working Capital required
(Step No II) x (Step No IV)
30 days in the Operating Cycle
7.91
Less: Average amount of Sundry
Creditors, equivalent to
one operating cycle/adv.
from customers for Supplies
#REF!
GROSS WORKING CAPITAL REQUIREMENT
32.05
Less: Amount that is/can be contributed by the Borrower
towards margin for W / C
from the Banking System
#REF!
Approximate requirement of Working Capital Finance from the
Banking System, i.e., B. 3.3 (-)
B. 3.4 above.
35.93
PROJECTED BANK BORROWINGS
Current
Year
31.03.2017
44.38
46.59
48.92
51.37
53.94
37.12
39.35
41.58
43.90
46.33
1.84
0.34
3.59
0.00
42.88
1.50
1.89
0.35
3.61
0.00
45.20
1.40
2.00
0.37
3.66
0.00
47.60
1.32
2.11
0.39
3.72
0.00
50.12
1.25
2.23
0.41
3.79
0.00
52.76
1.18
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
83
78
75
69
63
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
11.27
11.62
12.28
12.96
13.68
#REF!
36.74
#REF!
40.32
#REF!
42.83
#REF!
44.55
#REF!
49.93
#REF!
#REF!
#REF!
#REF!
#REF!
100.00
100.00
100.00
100.00
100.00
Working Capital Assesment :

I)
A
B
C
D
II)
A
B
C
D
E
F
G
H
I
Nayak Committee (Turnover M (Rs. in Lacs)

2011-12
Audited
Projected Accepted Turnover
Working Capital (25 % of A)
Margin (5% of A or projected NWC
Permissible Bank Finance (PBF
507.15
126.79
32.05
94.74
2012-13
Estimation
2013-14
Projection
532.51
133.13
36.74
96.39
559.13
139.78
40.32
99.46
Tondon Committee (Traditional Method)

Total Current Assets
160.5
161.75
Total Current Liabilities (excludin
82.24
14.73
Total Current Liabilities
128.45
125.01
(Including bank borrowings & excluding installment of Term Loan)
Projected NWC (A-C)
32.05
36.74
Working Capital Gap (A-B)
78.26
147.02
Minimum Stipulated Margin - 1st
32.05
36.76
(25 % of E or NWC(D) which ever is higher)
Minimum Stipulated Margin - 2nd
40.13
40.44
(25 % of A or NWC(D) which ever is higher)
Maximum Permissible Bank Fin
46.21
110.27
Maximum Permissible Bank Fi
38.14
106.58
163.12
12.52
122.80
40.32
150.60
40.32
40.78
110.28
109.82
**As per guidelines working capital limit is to consider either PBF or MPBF which ever is higher.
Assessment of Bank Guarantee

Sr
A
B
C
D
E
F
G
H
I
Sr.
Assessmen
Particulars
t Yr-2009-10
Existing Level of BG.
Less BG expected to be returned the year
Expected Level of remain BG (A-B)
Contracts in hand where BG required
Contracts expected during the year
Total eligible contracts (E+F)
BG required for eligible contracts (as per details)
BG requirement for any other purpose (Specify)
Total requirement of BG during the year (C+G+H)
DETAILS
Details of Contracts (mentionInhand/expected)
TOTAL
Value in
Lacs
BG
Value of BG
required @
required
Cost of Sales
RM
times
Raw Materials (days)
FG
times
Finished goods (days)
Stock turnover days
Net Worth
Particulars
Opening TNW
Add: Profit after tax
Increase in equity / shar
Less: withdrawal
Closing TNW
Turnover method
Particulars
a)
b)
c)
d)
e)
e)
f)
Particulars
Net sale projection
25% of (a) above viz
total requirement of
Working capital.
5% of (a) above viz
margin for working
capital.
Actual / Projected
NWC
2015
365
224.39
32.74
6.85
53
8.44
26.59
14
67
67
2016
365
474.67
92.65
5.12
71
24.85
19.10
19
90
90
2017
365
496.8
112.66
4.41
83
39.33
12.63
29
112
112
2013
25.22
5.31
0
1
29.53
2014
29.53
5.67
0
1.1
34.1
2015
34.1
6.29
0
1.2
39.19
Estimated
Projected
2012-13
2013-14
Audited
Estimated
Projected
2014
2015
2016
239.8
507.15
532.51
59.95
126.79
133.13
11.99
25.36
26.63
22.17
32.05
36.74
22.17
37.78
32.05
94.74
36.74
96.39
1 method
PARTICULARS
Total Current Assets
2014
65.42
2015
160.50
2016
161.75
Less :Current liabilities

(Other than Bank
Borrowings )
Working Capital Gap
Margin 25% of WCG
Available NWC
1.84
63.58
15.90
22.17
11.36
149.14
37.29
32.05
14.73
147.02
36.76
36.74
Margin for working

capital or Actual /
Projected NWC
,whichever is higher
PBF
2018
365
522.98
112.31
4.66
78
41.40
12.63
29
107
107
Minimum stipulated
margin 25% of WCG/
Projected NWC (which
ever is higher)
MPBF
Particulars
22.17
41.41
Audited
31.03.12
Opening TNW
Increase in equity / sha
Adjust: Withdrawals
Closing TNW
Particulars
S. No.
1
2
3
4
5
Particulars
36.74
110.28
31.73
5.08
0
1.72
19.73
35.09
Provisional
Estimation
Projection
31.03.13
31.03.14
31.03.15
19.73
22.38
23.55
4.58
5.17
6.08
0
0
0
1.93
4
4
22.38
23.55
25.63
22.38
23.55
25.63
31.73
5.07
-15.36
1.72
19.72
19.72
Provisional
Estimation
Projection
31.03.13
31.03.14
31.03.15
19.72
23.11
40.36
5.32
5.75
5.97
0
15
0
1.93
3.5
3.5
23.11
40.36
42.83
23.11
40.36
42.83
Audited
31.03.12
Opening TNW
Increase in equity / shar
Adjust: Withdrawals
Closing TNW
32.05
117.09
Year
2013-14
2014-15
2015-16
2016-17
2017-18
Estimated
Month
of Quantity
Operation
5
12
12
12
12
Projection
7875
8160
9800
11450
13065
Projection
Total
39375
97920
117600
137400
156780
Projection
Particulars
Opening TNW
Add: Reserve/ Profit
after tax/ loss
Increase in equity /
share premium
Less: Change in
intangible Assets
Less: Dividends /
withdrawal
Closing TNW
31.03.2014
29.4
31.03.2015
34.08
31.03.2016
38.67
31.03.2017
43.5
4.68
5.31
5.67
6.29
0
0
34.08
0.72
38.67
0.84
43.5
0.96
48.83
0.72
0.84
0.96
2012
Audited
34.11
2013
Audited
37.17
2014
Estimated
33.53
2015
Projected
33.53
3.06
7.39
10.05
13.34
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
37.17
44.56
43.58
46.87
Year
Net Block
Term Loan O/s
FACR
2016
128.03
50.00
2.56
2017
113.02
54.24
2.08
2018
99.86
43.95
2.27
2019
88.32
33.67
2.62
Year
Net Block
Term Loan O/s
FACR
2016
128.03
94
1.36
2017
113.02
82
1.38
2018
99.86
70
1.43
2019
88.32
58
1.52
Particulars
Opening TNW
after tax/ loss
share premium
Less: Change in
intangible Assets
Less: Dividends /
withdrawal/Other
Withdrawals
Closing TNW
Particular
1
Cost of
MEANS OF FINANCE
Project
1.30 Promoters
41.45
contribution
2.08 Unsecured
50.00
Loans
from
Friends
&
Relatives
Land
Land
&
development
Site
63.92 Term Loan
Boundry wall &

fencing & Civil work
plant & machinery
live stock
electrical installation
water works
deposit
margin for working
capital
TOTAL
151.00
37.00
112.00
3.00
2.00
1.15
20.00
242.45 TOTAL
Particular
Cost of
Project margin contribut Amount
100.00%
1.30
2.08
100.00%
Land
Land
&
Site
development
Boundry wall &
fencing & Civil
Workm,
Plant & machinery
Live stock
electrical installation
water works
deposit
margin for working
capital
TOTAL
0.00
242.45
1.30
Bank Finance %
0.00%
2.08
0.00%
30.00%
29.03%
28.57%
100.00%
100.00%
100.00%
19.18
10.74
32.00
3.00
2.00
1.15
70.00%
70.97%
71.43%
0.00%
0.00%
0.00%
100.00%
20.00
0.00%
63.92
37.00
112.00
3.00
2.00
1.15
20.00
242.45
91.45
Particulars
2015-16
2016-17
2017-18
2018-19
No. of cows
148
152
160
173
Per
day
Milk 12.9859
Production per aninal
13.00
12.99
12.99
Milk production per

day
Milk production per
annum
Sales Price per Liter
Total Revenue from
Milk (in Lacs)
1921.91
1976.00
2077.74
2246.56
538135.70
553280.00
581768.32
629037.00
32.00
172.20
32.00
177.05
32.00
186.17
32.00
201.29
Year
Net Block
Term Loan O/s
FACR
2015
94.66
50.00
1.89
2016
96.98
54.24
1.79
2017
84.66
43.95
1.93
2018
74.18
33.67
2.20
Estimated
Particulars
2015
Opening TNW
34.11
Add:
4.68
Reserve/ Profit after ta
Increase in equity / Add Capital 0
Less: Dividends / withdrawal
0
Closing TNW
38.79
Projected
2016
38.79
5.31
Projected
2017
44.1
5.67
Projected
2018
49.77
6.29
0
0
44.1
0
0
49.77
0
0
56.06
37.17
1.62
40.92
3.18
43.58
6.19
46.87
9.19
2013
Audited
2014
Prov
2015
Estimated
2016
Projected
455.09
458.13
567.36
627.19
4.68
5.31
5.67
6.29
104.9
57.16
70.85
1.64
458.13
0
0.98
567.36
0
3
627.19
0
3
701.33
37.17
40.92
43.58
46.87
Particulars
Opening TNW
after tax/ loss
share premium
ADD: General
Reserves
Less: Withdrawal
Closing TNW
420.96
455.09
526.44
583.61
654.46
2019
365
550.37
112.52
4.89
75
43.57
12.63
29
104
104
2020
365
579.35
110.18
5.26
69
45.87
12.63
29
98
98
2021
365
609.88
104.88
5.82
63
48.28
12.63
29
92
92
Average
price
of
the
Mobiles
1531
1531
1531
1531
1531
Projection
Total
Sales
(Rs.in
Lacs)
602.83
1499.16
1800.46
2103.59
2400.30
31.03.201
8
48.83
#REF!
0
0
1.08
#REF!
1.08
2020
78.18
23.39
3.34
2021
69.27
13.10
5.29
2022
61.43
2.81
21.86
2020
78.18
34
2.3
2021
69.27
10
6.93
2022
61.43
0
0
Amount
0.00
0.00
44.74
26.26
80.00
0.00
0.00
0.00
0.00
151.00
20192020
195
12.99
12.9859459
2532.25
709030.1
4
32.00
226.89
2019
65.28
23.39
2.79
2020
57.71
13.10
4.41
2021
51.28
2.81
0.00
Projected Projected
2019
2020
56.06
63.05
6.99
7.44
Projection
2021
70.49
7.78
0
0
63.05
0
0
70.49
0
0
78.27
50.85
12.2
55.29
15.2
57.06
21.21
2017
Projected
2019
Projected
701.33
2018
Projecte
d
794.02
6.99
7.44
7.78
88.7
109.73
134.22
0
3
794.02
3
908.19
6
1044.19
50.85
55.29
57.06
908.19
743.17
852.90
987.13
M/s JALARAM TRANSPORT , BILASPUR (C.G)
CALCULATION OF DEBT COVERAGE RATIO:(CO

DESCRIPTIO
before
Remunerati
on
Depreciation
Int. on Term
Int. on Term L
TOTAL
REPAYMENT OF LOAN
Repayment of
Int. on Term
Int on Term L
TOTAL
D.S.C.R
age D.S.C.R
age D.S.C.R
JUSTFICATIONS
The party is dealing with us since 1994 & working as transporters & wagon loaders
with Mahanadi Coalfields Ltd.
Party is having substantial amount of alloted tenders in hand for loading & transporting,
& they have requested for 02 pay loaders to complete the tender smoothly & timely.
For the said termloan party is contributing as margin 18 lacs ie 20.45% of the total cost.
The average DSCR is 1.41,thus looking to the genuine requirement, we recommend
for sanctioning the said Term loan of Rs 70 Lacs for purchasing the pay loaders
2014-15
2014-15
2015-16
2016-17
2016-17
2016-17
Particular
s
Opening
TNW
Add:
Reserve/
Profit after
tax/ loss
Increase
in equity /
share
premium
Less:
Change in
intangible
Assets
Less:
Dividends /
withdrawal
/Other
Withdrawal
Closing
TNW
M/s JALARAM TRANSPORT , BILASPUR (C.G)
CALCULATION OF DEBT COVERAGE RATIO:(CONSOLIDATED

31/03/12
20.69
92.37
6.43
18.39
137.88
REPAYMENT OF LOAN
60.71
6.43
18.39
85.53
1.61
JUSTFICATIONS
The party is dealing with us since 1994 & working as transporters & wagon loaders
with Mahanadi Coalfields Ltd.
Party is having substantial amount of alloted tenders in hand for loading & transporting,
& they have requested for 02 pay loaders to complete the tender smoothly & timely.
For the said termloan party is contributing as margin 18 lacs ie 20.45% of the total cost.
The average DSCR is 1.41,thus looking to the genuine requirement, we recommend
or sanctioning the said Term loan of Rs 70 Lacs for purchasing the pay loaders
Year
2020-21
2021-22
2015-16
2016-17
2017-18
2018-19
2019-20
Month
April
May
June
July
August
September
October
November
December
January
February
March
Month
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
NPAT
Int.On Term Loan
Dep
Total
Installment on TL
Int.On Term Loan
Total
DSCR
AVG DSCR
2015
Projected
34.11
4.68
0.00
0.00
1.64
37.15
37.17
Based on past trends and projected performance, the limit requirement could be assessed as under:
1] Opening Balance/Issued/utilized as on 14.03.2014
2] Guarantees required to be issued for New Work Order:
Performance Guarantees: 5% of New work orders in hand worth Rs. 7591.77 Lacs.
*Security Deposit: 7.50% of work orders in hand worth Rs. 316.14 Lacs.
Total : ( 1+2 )
3] Guarantees required to be issued for Expected work orders:
Performance Guarantees: 5% of expected work orders in hand worth Rs. 650.00 Lacs.
*Security Deposit: 7.50% of expected work orders in hand worth Rs. 650.00 Lacs.
Total : ( 1+2 )
Total new and expected work order
Total (1+2+3)
Less: Bank Guarantees to be cancelled during the next 12 months
3] Bank Guarantees Limit required
4] Bank Guarantee Limit requested by the party
4] Bank Guarantees Limit recommended for sanction
RAGE RATIO:(CONSOLIDATED)
31/03/13
No. of installment
12
12
12
12
12
11
1
72
31/03/14
31/03/15
31/03/16
23.83
28.82
31.78
35.32
69.28
51.96
38.97
29.23
5.14
11.39
109.64
3.86
4.39
89.03
2.57
0.45
73.77
1.29
60.71
5.14
11.39
77.24
60.71
3.86
4.39
68.96
17.08
2.57
0.45
20.1
10.71
1.29
1.42
1.29
3.67
5.49
Amount of
installment
2.10
2.10
2.10
2.10
2.10
2.10
1.90
15
Total
Cumulative Total
25.20
25.20
25.20
25.20
25.20
23.10
1.90
151.00
25.20
50.40
75.60
100.80
126.00
149.10
151.00
65.84
12.00
152.90
op bal
installment
151.00
148.90
146.80
144.70
142.60
140.50
138.40
136.30
134.20
132.10
130.00
127.90
op bal
bal
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
25.20
installment
int rate
148.90
146.80
144.70
142.60
140.50
138.40
136.30
134.20
132.10
130.00
127.90
125.80
bal
int
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
int rate
1.56
1.54
1.52
1.50
1.47
1.45
1.43
1.41
1.39
1.37
1.34
1.32
17.29
int
125.80
123.70
121.60
119.50
117.40
115.30
113.20
111.10
109.00
106.90
104.80
102.70
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
25.20
123.70
121.60
119.50
117.40
115.30
113.20
111.10
109.00
106.90
104.80
102.70
100.60
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
1.30
1.28
1.26
1.23
1.21
1.19
1.17
1.15
1.13
1.10
1.08
1.06
14.17
100.60
98.50
96.40
94.30
92.20
90.10
88.00
85.90
83.80
81.70
79.60
77.50
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
25.20
98.50
96.40
94.30
92.20
90.10
88.00
85.90
83.80
81.70
79.60
77.50
75.40
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
1.04
1.02
1.00
0.97
0.95
0.93
0.91
0.89
0.87
0.84
0.82
0.80
11.04
75.40
73.30
71.20
69.10
67.00
2.10
2.10
2.10
2.10
2.10
73.30
71.20
69.10
67.00
64.90
12.40%
12.40%
12.40%
12.40%
12.40%
0.78
0.76
0.74
0.71
0.69
64.90
62.80
60.70
58.60
56.50
54.40
52.30
2.10
2.10
2.10
2.10
2.10
2.10
2.10
25.20
62.80
60.70
58.60
56.50
54.40
52.30
50.20
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
0.67
0.65
0.63
0.61
0.58
0.56
0.54
7.92
50.20
48.10
46.00
43.90
41.80
39.70
37.60
35.50
33.40
31.30
29.20
27.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
25.20
48.10
46.00
43.90
41.80
39.70
37.60
35.50
33.40
31.30
29.20
27.10
25.00
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
0.52
0.50
0.48
0.45
0.43
0.41
0.39
0.37
0.35
0.32
0.30
0.28
4.79
25.00
22.90
20.80
18.70
16.60
14.50
12.40
10.30
8.20
6.10
4.00
1.90
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
1.90
25.00
22.90
20.80
18.70
16.60
14.50
12.40
10.30
8.20
6.10
4.00
1.90
0.00
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
12.40%
0.26
0.24
0.21
0.19
0.17
0.15
0.13
0.11
0.08
0.06
0.04
0.02
1.67
1
2015
4.68
4.37
6.53
15.58
0.00
4.37
4.37
3.57
2
2016
5.31
17.29
14.50
37.10
25.20
17.29
42.49
0.87
3
2017
5.67
14.17
12.32
32.16
25.20
14.17
39.37
0.82
2.27
4
2018
6.29
11.04
10.47
27.80
25.20
11.04
36.24
0.77
5
2019
6.99
7.92
8.90
23.81
25.20
7.92
33.12
0.72
380.00
0.79
0.21
1.00
2.29
0.40
2.70
0.53
2016
Projected
2017
Projected
2018
Projected
37.15
41.48
44.15
47.44
51.43
5.31
5.67
6.29
6.99
7.44
0.00
0.00
0.00
0.00
0.00
2019
2020
Projected Projected
ssessed as under:
0.00
0.00
0.00
0.00
0.00
0.98
3.00
3.00
3.00
3.00
41.48
44.15
47.44
51.43
55.87
40.92
43.58
46.87
50.85
55.29
to be canclled
new wo
151.50
11.26
1200.70
3351.83
12.50
168.75
167.59
3.81
191.05
4.65
4.65
101.87
159.20
3.40
828.76
3.35
701.50
2.70
1.25
3351.83
251.39
418.98
335.18
16.76
25.14
41.90
460.88
612.38
104.06
9.29
13.50
2.14
508.32
11.76
200.00
19.80
200.00
104.06
31/03/17
38.47
21.92
0.32
60.71
5.38
0.32
5.70
10.65
151
2.10
1.51
58
42
100
7000
25
104
2.08
5.5
5
11.64
3.02
131.24
72
32.277
46.11
98.43
130.7
clsg bal
150.46
148.34
146.22
144.10
141.97
139.85
137.73
135.61
133.49
131.37
129.24
127.12
clsg bal
125.00
122.88
120.76
118.63
116.51
114.39
112.27
110.15
108.03
105.90
103.78
101.66
99.54
97.42
95.30
93.17
91.05
88.93
86.81
84.69
82.57
80.44
78.32
76.20
74.08
71.96
69.84
67.71
65.59
63.47
61.35
59.23
57.11
54.98
52.86
50.74
48.62
46.50
44.38
42.25
40.13
38.01
35.89
33.77
31.65
29.52
27.40
25.28
23.16
21.04
18.91
16.79
14.67
12.55
10.43
8.31
6.18
4.06
1.94
0.02
6
2020
7.44
4.79
7.57
19.80
25.20
4.79
29.99
0.66
151.5
7
2021
7.78
1.67
6.43
15.88
25.00
1.67
26.67
0.60
44.16
61.25
66.72
172.13
151.00
61.25
212.25
0.81
1200.70
168.75
191.05
101.87
159.2
828.76
701.50
676.83
42.82
189.14
371.55
470.48
264.39
744.119
278.93
234.02
388.41
258.13
186.05
135.07
7591.77
2021
Projected
55.87
7.78
0.00
2022
Projected
0.00
6.00
57.65
57.06
Month
op bal
installmenbal
April
0.00
0.00
May
0.00
0.00
June
70.00
0.00
July
70.00
0.00
August
70.00
0.00
September
70.00
0.00
201 October
70.00
0.00
November
70.00
0.00
December
70.00
0.00
January
70.00
0.00
February
70.00
0.00
March
70.00
0.00
0.00
0.00
0.00
70.00
70.00
70.00
70.00
70.00
70.00
70.00
70.00
70.00
70.00
int rate int

11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
Month
op bal
installmenbal
201 April
70.00
1.16
May
68.84
1.16
June
67.68
1.16
July
66.52
1.16
August
65.36
1.16
September
64.20
1.16
October
63.04
1.16
November
61.88
1.16
December
60.72
1.16
January
59.56
1.16
February
58.40
1.16
March
57.24
1.16
13.92
68.84
67.68
66.52
65.36
64.20
63.04
61.88
60.72
59.56
58.40
57.24
56.08
int rate int

11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
201 April
May
June
July
August
September
October
November
December
January
February
March
56.08
54.92
53.76
52.60
51.44
50.28
49.12
47.96
46.80
45.64
44.48
43.32
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
13.92
54.92
53.76
52.60
51.44
50.28
49.12
47.96
46.80
45.64
44.48
43.32
42.16
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
0.55
0.54
0.53
0.52
0.50
0.49
0.48
0.47
0.46
0.45
0.44
0.42
5.84
55.47
54.30
53.13
51.96
50.78
49.61
48.44
47.27
46.10
44.93
43.76
42.58
201 April
May
June
July
August
42.16
41.00
39.84
38.68
37.52
1.16
1.16
1.16
1.16
1.16
41.00
39.84
38.68
37.52
36.36
11.75%
11.75%
11.75%
11.75%
11.75%
0.41
0.40
0.39
0.38
0.37
41.41
40.24
39.07
37.90
36.73
0.00
0.00
0.69
0.69
0.69
0.69
0.69
0.69
0.69
0.69
0.69
0.69
6.85
0.69
0.67
0.66
0.65
0.64
0.63
0.62
0.61
0.59
0.58
0.57
0.56
7.48
clsg bal
0.00
0.00
70.69
70.69
70.69
70.69
70.69
70.69
70.69
70.69
70.69
70.69
clsg bal
69.53
68.35
67.18
66.01
64.84
63.67
62.50
61.33
60.15
58.98
57.81
56.64
September
October
November
December
January
February
March
36.36
35.20
34.04
32.88
31.72
30.56
29.40
1.16
1.16
1.16
1.16
1.16
1.16
1.16
13.92
35.20
34.04
32.88
31.72
30.56
29.40
28.24
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
0.36
0.34
0.33
0.32
0.31
0.30
0.29
4.20
35.56
34.38
33.21
32.04
30.87
29.70
28.53
201 April
May
June
July
August
September
October
November
December
January
February
March
28.24
27.08
25.92
24.76
23.60
22.44
21.28
20.12
18.96
17.80
16.64
15.48
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
13.92
27.08
25.92
24.76
23.60
22.44
21.28
20.12
18.96
17.80
16.64
15.48
14.32
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
0.28
0.27
0.25
0.24
0.23
0.22
0.21
0.20
0.19
0.17
0.16
0.15
2.57
27.36
26.19
25.01
23.84
22.67
21.50
20.33
19.16
17.99
16.81
15.64
14.47
201 April
May
June
July
August
September
October
November
December
January
14.32
13.16
12.00
10.84
9.68
8.52
7.36
6.20
5.04
3.88
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
1.16
13.16
12.00
10.84
9.68
8.52
7.36
6.20
5.04
3.88
2.72
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
11.75%
0.14
0.13
0.12
0.11
0.09
0.08
0.07
0.06
0.05
0.04
13.30
12.13
10.96
9.79
8.61
7.44
6.27
5.10
3.93
2.76
February
2.72
1.16
1.56
11.75%
0.03
1.59
March
1.56
1.56
0.00
11.75%
0.02
0.02
14.32
0.93
DSCR
Particula
2015
2016
2017
2018
2019
NPAT
4.68
5.31
5.67
6.29
#REF!
#REF!
Int.On Te
7.48
5.84
4.20
2.57
0.93
21.02
Dep
6.53
14.50
12.32
10.47
#REF!
#REF!
18.69
25.65
22.19
19.33
#REF!
#REF!
13.92
7.48
13.92
5.84
13.92
4.20
13.92
2.57
14.32
0.93
70.00
21.02
Total
Installmen
Int.On Te
Total
DSCR
AVG DSC
21.40
0.87
19.76
1.30
18.12
1.22
#REF!
16.49
1.17
Year
Net
Block
Term Loan
FACR
2015
2016
94.66
96.98
2017
84.66
2018
74.18
100.00%
9.25
0.00%
0.00
15.25
#REF!
91.02
#REF!
#REF!
2019
#REF!
Bu
ildi
50.00
54.24
43.95
33.67
#REF!
ng
1.89
1.79
1.93
2.20
(S
ho
wr
Bank Finan Bank Finance Amt
oo
Pr COST OF Margin % Margin
m
Amount
eli
&
mi
Pl
W
na
La
ant
Mi
ork
ry
nd
20.00 100.00%
20.00
0.00%
0.00
&
sc.
sh
&
Ma
Fix
op
Pr
Ma
chi
ed
)e
48.03
36.00%
17.29
64.00%
30.74
rgi
ne
As
Op
n
ry
44.59
27.00%
12.04
73.00%
32.55
set
er
for
s
11.76
42.90%
5.19
57.10%
6.71
ati
W
ve
ork
ex
ing
p.
1.00 100.00%
1.00
0.00%
0.00
ca
pit
al
Tot
al
9.25
134.63
out side lia

quasi cap
Diff
Net worth
quasi cap
Add
Quasi DE
64.77
2012
123.73
34.11
89.62
37.17
34.11
71.28
1.26
2012
Particul
ars
2013
219.92
33.53
186.39
40.92
33.53
74.45
2.50
2013
70.00
70.00
2014
206.19
33.53
172.66
43.58
33.53
77.11
2.24
2014
2015
193.7
33.53
160.17
46.87
33.53
80.4
1.99
2015
2016
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
2016
2017
184.17
33.53
150.64
50.85
33.53
84.38
1.79
2017
2018
174.59
33.53
141.06
55.29
33.53
88.82
1.59
2018
2019
165
33.53
131.47
57.06
33.53
90.59
1.45
2019
Particul
Estimate
ars
Audited Audited
d
Opening
TNW
34.11
37.15
51.32
Add:
Reserve
/ Profit
after
tax/ loss
Increas
e in
equity /
share
premiu
m
Less:
Change
in
intangibl
e Assets
Less:
Dividend
s/
withdra
wal
Closing
TNW
TTL
quasi cap
Diff
Net worth
quasi cap
4.68
0.00
5.31
9.84
5.67
20.00
Proj
Proj
Proj
Proj
Proj
73.99
77.28
#REF!
#REF!
#REF!
6.29
#REF!
6.99
7.44
7.78
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
1.64
0.98
3.00
3.00
#REF!
3.00
3.00
6.00
37.15
51.32
73.99
77.28
#REF!
#REF!
#REF!
#REF!
37.17
40.92
43.58
46.87
#REF!
50.85
55.29
57.06
Year
2014
Net
84.66
Block
Term Loan 43.95
FACR
1.93
2015
2016
2017
2018
2019
2020
2012
80.48
34.11
46.37
37.31
37.31
2013
91.47
47.15
44.32
47.15
47.15
74.18
#REF!
65.28
57.71
51.28
33.67
2.20
#REF!
#REF!
23.39
2.79
13.10
4.41
2.81
18.25
0.00
###
2014
81.18
52.15
29.03
55.15
52.15
2015
70.9
52.15
18.75
60.15
52.15
2016
#REF!
52.15
#REF!
69.15
52.15
2017
60.62
52.15
8.47
78.15
52.15
2018
50.33
52.15
-1.82
87.15
52.15
2019
47.51
52.15
-4.64
96.15
52.15
Add
Quasi DE
74.62
0.62
94.3
0.47
107.3
0.27
112.3
0.17
121.3
#REF!
130.3
0.07
139.3
-0.01
148.3
-0.03
TOL
quasi cap
Diff
Net worth
quasi cap
Add
Quasi DE
2012
123.73
34.11
89.62
37.31
37.31
74.62
1.20
2013
219.92
33.53
186.39
47.15
47.15
94.3
1.98
2014
206.19
33.53
172.66
55.15
52.15
107.3
1.61
2015
193.7
33.53
160.17
60.15
52.15
112.3
1.43
2016
#REF!
#REF!
#REF!
69.15
52.15
121.3
#REF!
2017
184.17
33.53
150.64
78.15
52.15
130.3
1.16
2018
174.59
33.53
141.06
87.15
52.15
139.3
1.01
2019
165
33.53
131.47
96.15
52.15
148.3
0.89
Year
Net Block
Term Loan
FACR
2016
94.66
45.65
2.07
2017
96.98
43.96
2.21
2018
84.66
33.67
2.51
2019
74.18
23.39
3.17
2020
65.28
13.11
4.98
2021
57.71
2.82
20.46
2022
51.28
0.00
0.00
Year
Net Block
Term Loan
FACR
2015
94.66
50.00
0.53
2016
96.98
54.24
0.56
2017
84.66
43.95
0.52
2018
74.18
33.67
0.45
2019
65.28
23.39
0.36
2020
57.71
13.10
0.23
2021
51.28
2.81
0.05
TL for Live stock
4.045307
0.911333
6400300019332.00
6400300019531.00
6400300019664.00
6400300019774.00
6400300022516.00
6400300022515.00
6400300023750.00
6400300023751.00
6400300023752.00
6400300024183.00
6400300024196.00
6400300022475.00
1184815.00
3900212.00
8319630.00
773481.00
1179067.00
2870773.00
700000.00
1000000.00
1000000.00
1000000.00
1000000.00
2571056.00
25499034.00
2020
0
0
0
0
0
0
#DIV/0!
2020
Proj
#REF!
0.00
0.00
0.00
0.00
#REF!
0
2020
0
52.15
-52.15
105.15
52.15
157.3
-0.33
2020
0
0
0.00
105.15
52.15
157.3
0.00
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CMA FORMAT - REGIONAL OFFICE, RAIPUR

Borrower's Name:M/S Shiv Shakti pulses

3 Contribution to Working Capital

4 Net Fixed Assets

6 Contribution to Fixed Capital

7 Funds invested in business

8 Funds invested outside business

9 Funds borrowed from Group Cos

12 Net Sales (excl.other income)

10 Intangible Assets (like goodwill

Net Profit before tax

22 Funds retained in business

Borrower's Name:M/S Shiv Shakti pulses

2 Debt Equity Ratio (Absolute)

Debt Equity Ratio (Quasi)

3 Gross Profit/Net Sales

Operating Profit/Net Sales (%)

Net Profit to Net Sales (%)

6 Receivables to Gross Sales (M)

Comments on Financial parameters/performance of the Company

As per Appraisal Note on the A/c enclosed.

Borrower's Name:M/S Shiv Shakti pulses

Borrower's Name:M/S Shiv Shakti pulses

4 Sundry Creditors for goods

5 Creditors for Expenses

6 Advances/Progress payments from customer

* From Bank of Baroda

7 Interest and other charges accured, but not

Borrower's Name:M/S Shiv Shakti pulses

16 Term Loans (repayable after 1 year)

17 Deferred Payment Credit

19 Other Term Liabilities

Borrower's Name:M/S Shiv Shakti pulses

31 Investment (other than long term investments

d) Other consumable spares

35 Advances to suppliers of raw materials and

Total of Other Current Assets

Borrower's Name:M/S Shiv Shakti pulses

44 Other Miscelleneous assets including due

45 Total Other Non-current Assets

46 Intangible Assets (Patents, goodwill,

39 Gross Block (land, building, Machinery

FUNDS FLOW STATEMENT

FUNDS FLOW STATEMENT

Short term Sources [C]

Surplus(+) / Deficit (-)

Gross funds lost(-)/or

Add: Taxes paid/payable

Borrower's Name:M/S Shiv Shakti pulses

SECTION II - FINANCIAL PARAMETERS AND ASSESSMENT

a) Balance Sheet Data / Capital

ASSESSMENT OF WORKING CAPITAL FINANCE

Borrower's Name:M/S Shiv Shakti pulses

1.1 Projected Turnover (Net of Sales Return, etc)

Actual Turnover (Net of Sales Returns, etc) upto the

b) Percentage to 2.2 above

PERMISSIBLE BANK FINANCE (PBF shall be 25% of A 3.2

ASSESSMENT OF WORKING CAPITAL FINANCE

COUNTER CHECK ON THE PBF ARRIVED AS PER A.4 ABOVE

Working Capital Assesment :

Borrower's Name:M/S Shiv Shakti pulses

Nayak Committee (Turnover M (Rs. in Lacs)

Tondon Committee (Traditional Method)

Assessment of Bank Guarantee