Professional Documents
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V Santosh Kumar
Presented by Boda.V.V.Santosh Kumar, RollNo.51 , PGDM-FM, Under the guidance of MR.G. Uma Maheswara Rao (senior manager) & Mr. Subbarao Peteti (EX-ED of Punjab & Sind bank and Professor of ITM-IFM)
Micro Small
Upto Rs.25lakhs
More than Rs. 25lakhs & up More than Rs.10lakhs to 5crores & up to 2crores
Medium
CASE STUDY
Name of the Unit Line of Activity : XYZ Brands Ltd. : Plain Gold Jewellery trading & manufactured on Job basis. : Diamonds and Jewellery
Facility
Present Preference Security
Assessment of Limits
For Open Cash Credit Methods
Turn Over method Inventory method MPBF system Cash Budget system
Net Working Capital : 366.09 263.14 = 102.95 Working Capital Gap : Current Assets Current Liabilities(Excl Bank Borrowings) Working Capital Gap : 366.09 216.5 = 149.59 Current Ratio : 366.09/263.14 = 1.39
Particulars
Total Current Liabilities Total Current Assets (-)Excluding Exports Receivables Actual Current Assets Minimum Stipulated NWC (A) (@ 25% of C.A Excl Exports Receivables) Actual NWC (C.A C.L) (B) Working Capital Gap (C) (D) item (C - A) (E) item (C B) (F) from the above two items which ever is low
31.03.2011
263.14 366.09 366.09 91.52 102.95 149.59 58.07 46.64
46.64
Financial Indicators
(Rs.in crores)
Particulars 31-3-2009 (Audited) 615.26 2.62 2.78 1.65 4.79 80.52 31-3-2010 (Audited) 912.20 8.05 2.47 1.54 4.79 88.14 31-3-2011 (Audited) 1341.10 22.07 2.21 1.39 4.60 102.95
Net Sales PAT Fixed Assets Current Ratio TOL/TNW Actual Net Working Capital EPS(Rs.5 as on 31.3.2011)
3.14
9.64
13.21
A B++ B+
THANK YOU