6. Selling, general and administrative expenses 0.00 0.94 1.80 1.84 1.

97

7. Sub-total (5 + 6) 0.00 0.00 0.00 10.44 36.83 40.61 45.06

8. Operating Profit before Interest (3 - 7) 0.00 0.00 0.00 1.40 3.52 3.70 3.72

9. Interest 0.00 0.00 0.11 0.16 0.06

10. Operating Profit after Interest (8 - 9) 0.00 0.00 0.00 1.40 3.41 3.54 3.66

11. i. Add: Other non-operating Income

a. misc. income

b.

c.

d.

Sub-total (Income) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ii. Deduct: Other non-operating expenses

a.

b.

c.

d.

Sub-total (Expenses) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iii. Net of other non-operating income /

expenses [net of 11(i) & 11(ii)] 0.00 0.00 0.00 0.00 0.00 0.00 0.00

12. Profit before tax/loss [10 + 11(iii)] 0.00 0.00 0.00 1.40 3.41 3.54 3.66

13. Provision for taxes 0.08 0.10 0.12

14. Net Profit / Loss (12 -13) 0.00 0.00 0.00 1.40 3.33 3.44 3.54

15. a. Equity dividend paid-amount

(Already paid + B.S. provision)

b. Dividend Rate (% age)

16. Retained Profit (14 - 15) 0.00 0.00 0.00 1.40 3.33 3.44 3.54

17. Retained Profit / Net Profit (% age) 100.00% 100.00% 100.00% 100.00%
 FORM III - ANALYSIS OF BALANCE SHEET (Continued)
ASSETS

Name: 0

Amounts in LAKHS
Last 3 Years Actuals Current Yr. Next Year Next Year
(As per audited BS) Estimates Projections Projections
Year 31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13
No.of months 12 12 12 12 12 12
CURRENT ASSETS
26. Cash and Bank Balances 0.00 1.17 0.90 1.15
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) 0.00 0.00 0.00 0.00
ii. Export receivables (incldg. bills
purchased/discounted by banks)
29. Instalments of deferred receivables
(due within 1 year)
30. Inventory: 0.00 0.00 0.00 6.78 7.10 6.78
i. Raw materials (including stores and
other items used in the process of
manufacture) 0.00 0.00 0.00 0.00 0.00 0.00
a. Imported
b. Indigenous 0.00 0.00 0.00 0.00
ii. Stocks-in-process 0.00 0.00 0.00 0.00 0.00 0.00
iii. Finished goods 0.00 0.00 0.00 6.78 7.10 6.78
iv. Other consumable spares 0.00 0.00 0.00 0.00 0.00 0.00
a. Imported
b. Indigenous
31. Advances to suppliers of raw materials
and stores/spares 0.00 0.00 0.00 0.00
32. Advance payment of taxes
33. Other current assets (specify major items) 0.00 0.00 0.00 0.50 2.77 1.09
a. Shop Deposits 0.00 0.50 0.50 0.50
b. Sundry debtors 2.27 0.59
c.
d.
34. Total Current Assets (26 to 33) 0.00 0.00 0.00 8.45 10.77 9.02
FIXED ASSETS
35 Gross Block (land, building, machinery, 0.00 0.14 0.30 0.30
work-in-progress)
36 Depreciation to date 0.00 0.00 0.03 0.05
37 Net Block (35 - 36) 0.00 0.00 0.00 0.14 0.27 0.25

OTHER NON-CURRENT ASSETS

38 Investments/book debts/advances/deposits
which are not current assets 0.00 0.00 0.00 0.00 0.00 0.00
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 0.00 0.00 0.00 0.00 0.00 0.00
a. Deposits 0.00 0.00 0.00 0.00
b.
c.
d. Rec. over 6 mnths
39 Non-consumable stores and spares
40 Other non-current assets including
dues from directors
41 Total Other Non-current Assets (38 to 40) 0.00 0.00 0.00 0.00 0.00 0.00

42 Intangible Assets (patents, good will,

prelim.expenses, bad / doubtful debts not
provided for, etc.
43 Total Assets (34+37+41+42) 0.00 0.00 0.00 8.59 11.04 9.27
44 Tangible Net Worth (24 - 42) 0.00 0.00 0.00 1.40 5.58 5.69
45 Net Working Capital (34 - 10) 0.00 0.00 0.00 1.26 7.05 6.36

46 Current Ratio (34 / 10) #DIV/0! #DIV/0! #DIV/0! 1.18 2.90 3.39
47 Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44) #DIV/0! #DIV/0! #DIV/0! 5.14 0.98 0.63
48 Total TERM Liabilities / Tangible
Net Worth (17 / 44) 0.31 0.16
Next Year
Projections
31-Mar-14
12

0.88

0.00

7.75

0.00

0.00
0.00
7.75
0.00

0.00

0.50
0.50

9.13
0.30

0.07
0.23

0.00

0.00
0.00

0.00

9.36
5.79
5.88

2.81

0.62

0.06
CMA-FMT4 (30.01.03) Suggestions : Email to [email protected]
31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18
Total Liabilities 0.00 0.00 0.00 8.59 11.04 9.27 9.36 46.08 63.51 51.13 49.69
Total Assets 0.00 0.00 0.00 8.59 11.04 9.27 9.36 70.61 79.97 74.47 73.03

Difference 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -24.53 -16.46 -23.34 -23.34
Tallies Tallies Tallies Tallies Tallies Tallies Tallies asset exc. asset exc. asset exc. asset exc.
Depreciation tallies tallies tallies tallies tallies tallies tallies tallies tallies tallies

Curr. Ratio #DIV/0! #DIV/0! #DIV/0! 1.18 2.90 3.39 2.81 0.91 1.68 1.74 1.74
TOL/TNW #DIV/0! #DIV/0! #DIV/0! 5.14 0.98 0.63 0.62 -55.21 1.88 2.08 2.09
Levels permitted / assumed
Raw Material (imp.) 0.00
Raw Material (indig.) 0.00 0.50 0.50 0.50
SIP 0.00 0.34 0.32 0.29
Finished Goods 0.00 8.56 2.43 2.10 2.16 0.26 0.24 0.23
Receivables (Dom.) * 0.00 #DIV/0! 0.28 0.10 0.10
Receivables (Exp.) 0.00

Sundry Cred. 0.00 5.34 1.32 0.88 0.93 #DIV/0! 0.60 0.41 0.37
* including receivables exceeding 6 months classified as Non Current Asset.
 FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Name: 0

Amounts in LAKHS
Last 2 Years Current Yr. Next Year Next Year Next Year Next Year Next Year Next Year Next Year
Norms Actuals Estimates Projections Projections Projections Projections Projections Projections Projections
Year 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)

10. Creditors for purchase of raw materials,

stores & consumable spares 0.00 0.00 7.19 3.72 2.66 3.25 8.54 9.22 6.89 6.94
Month's purchases (5.34) (1.32) (0.88) (0.93) #DIV/0! (0.60) (0.41) (0.37)
11. Advances from customers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12. Statutory liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13 Other current liabilities: 0.00 0.00 0.00 0.00 0.00 0.00 5.93 6.23 6.55 7.17
Short term borrowings from others 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00 1.43 1.48 1.55 1.67
Dividend payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00 4.50 4.75 5.00 5.50
Other current liabilities & provisions
(due within 1 year) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14. Total (To agree with total B of Form-III) 0.00 0.00 7.19 3.72 2.66 3.25 14.47 15.45 13.44 14.11
 FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL

Name:0

Amounts in LAKHS
Last 2 Years Current Yr. Next Year Next Year Next Year Next Year Next Year Next Year Next Year
First Method of Lending Actuals Estimates Projections Projections Projections Projections Projections Projections Projections
Year 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18

1. Total Current Assets (Form-IV-9) 0.00 0.00 8.45 10.77 9.02 9.13 13.23 25.91 23.39 24.61
2. Other Current Liabilities (other than
bank borrowings (Form-IV-14) 0.00 0.00 7.19 3.72 2.66 3.25 14.47 15.45 13.44 14.11
3. Working Capital Gap (WCG) (1-2) 0.00 0.00 1.26 7.05 6.36 5.88 -1.24 10.46 9.95 10.50
4. Min. stipulated net working capital:
(25% of WCG excluding export receivabl 0.00 0.00 0.32 1.76 1.59 1.47 -0.31 2.62 2.49 2.63
5. Actual / Projected net working capital
(Form-III-45) 0.00 0.00 1.26 7.05 6.36 5.88 -1.24 10.46 9.95 10.50
6. Item-3 minus Item-4 0.00 0.00 0.94 5.29 4.77 4.41 -0.93 7.84 7.46 7.87
7. Item-3 minus Item-5 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8. Max. permissible bank finance
(item-6 or 7, whichever is lower) 0.00 0.00 0.00 0.00 0.00 0.00 -0.93 0.00 0.00 0.00
9. Excess borrowings representing
shortfall in NWC (4 - 5) 0.93

Second Method of Lending

1. Total Current Assets (Form-IV-9) 0.00 0.00 8.45 10.77 9.02 9.13 13.23 25.91 23.39 24.61
2. Other Current Liabilities (other than
bank borrowings (Form-IV-14) 0.00 0.00 7.19 3.72 2.66 3.25 14.47 15.45 13.44 14.11
3. Working Capital Gap (WCG) (1-2) 0.00 0.00 1.26 7.05 6.36 5.88 -1.24 10.46 9.95 10.50
4. Min. stipulated net working capital:
(25% of total Current Assets excluding
export receivables) 0.00 0.00 2.11 2.69 2.26 2.28 3.31 6.48 5.85 6.15
5. Actual / Projected net working capital
(Form-III-45) 0.00 0.00 1.26 7.05 6.36 5.88 -1.24 10.46 9.95 10.50
6. Item-3 minus Item-4 0.00 0.00 -0.85 4.36 4.10 3.60 -4.55 3.98 4.10 4.35
7. Item-3 minus Item-5 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8. Max. permissible bank finance
(item-6 or 7, whichever is lower) 0.00 0.00 -0.85 0.00 0.00 0.00 -4.55 0.00 0.00 0.00
9. Excess borrowings representing
shortfall in NWC (4 - 5) 0.85 4.55
 FORM VI
FUNDS FLOW STATEMENT

Name:0

Amounts in LAKHS
Last 2 Years Current Yr. Next Year Next Year Next Year Next Year Next Year
Actuals Estimates Projections Projections Projections Projections Projections
Year 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16
1. SOURCES
a. Net Profit 0.00 0.00 1.40 3.33 3.44 3.54 15.19
b. Depreciation 0.00 0.00 0.00 0.03 0.02 0.02 0.00 3.32
c. Increase in Capital 0.00 0.00 0.00 2.25 0.00 0.00 4.65 0.00
d. Increase in Term Liabilities
(including Public Deposits) 0.00 0.00 0.00 1.74 32.14
e. Decrease in
i. Fixed Assets
ii. Other non-current Assets
f. Others 0.00 0.00 0.00 7.75
g. TOTAL 0.00 0.00 1.40 7.35 3.46 3.56 36.79 26.26

2. USES
a. Net loss 7.75
b. Decrease in Term Liabilities
(including Public Deposits) 0.82 0.60 6.49
c. Increase in
i. Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ii. Other non-current Assets 0.00 0.00 0.00 0.00 0.00 0.00 1.90 0.00
d. Dividend Payments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
e. Others 0.27 3.54
f. TOTAL 0.00 0.27 0.00 0.00 0.82 0.60 13.19 6.49

3. Long Term Surplus (+) / Deficit (-) [1-2] 0.00 -0.27 1.40 7.35 2.64 2.96 23.60 19.77
4. Increase/decrease in current assets
* (as per details given below) 0.00 0.00 8.45 2.32 -1.75 0.11 4.10 12.68
5. Increase/decrease in current liabilities
other than bank borrowings 0.00 0.00 7.19 -3.47 -1.06 0.59 11.22 0.98
6. Increase/decrease in working capital gap 0.00 0.00 1.26 5.79 -0.69 -0.48 -7.12 11.70
7. Net Surplus / Deficit (-) [3-6] 0.00 -0.27 0.14 1.56 3.33 3.44 30.72 8.07
8. Increase/decrease in bank borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9. Increase/decrease in NET SALES N/A N/A N/A 28.51 3.96 4.47 -48.78 N/A

* Break up of item-4
i. Increase/decrease in Raw Materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.33
ii. Increase/decrease in Stocks-in-Process 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.00
iii. Increase/decrease in Finished Goods 0.00 0.00 6.78 0.32 -0.32 0.97 -7.75 3.75
iv. Increase/decrease in Receivables
a) Domestic 0.00 0.00 0.00 0.00 0.00 0.00 7.03 -2.55
b) Export 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
v. Increase/decrease in Stores & Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
vi. Increase/decrease in other current assets 0.00 0.00 1.67 2.00 -1.43 -0.86 4.82 -0.85
TOTAL 0.00 0.00 8.45 2.32 -1.75 0.11 4.10 12.68
DSCR CALCULATION
(Rs. in LAKHS
Particular 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13 31-Mar-14
Net Sales 0.00 11.84 40.35 44.31 48.78
Net profit 0.00 1.40 2.20 3.44 3.54
Depreciation 0.00 0.00 0.03 0.02 0.02
Cash Accruals 0.00 1.40 2.23 3.46 3.56
Interest 0 0.11 0.15 0.06
TOTAL (a) 0.00 1.40 2.34 3.61 3.62
TL repayments 0.00 0.26 0.82 0.60
Interest 0 0.11 0.15 0.06
TOTAL(b) 0 0.00 0.37 0.97 0.66
Gross DSCR #DIV/0! #DIV/0! 6.32 3.72 5.48
Working Ratios 31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18

Net Sales 0.00 0.00 0.00 11.84 40.35 44.31 48.78 0.00 200.00 223.00 249.00

PV of sales 0.00 0.00 0.00 18.62 40.67 43.99 49.75 -7.75 208.75 223.85 249.65

RMC 0.00 0.00 0.00 16.15 33.76 36.38 41.80 0.00 176.00 198.62 225.87
% of PV #DIV/0! #DIV/0! #DIV/0! 86.73 83.01 82.70 84.02 0.00 84.31 88.73 90.47
Stores & Spares 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
% of PV #DIV/0! #DIV/0! #DIV/0! 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
P&F 0.00 0.00 0.00 0.00 0.12 0.15 0.17 0.00 1.50 1.80 2.20
% of PV #DIV/0! #DIV/0! #DIV/0! 0.00 0.30 0.34 0.34 0.00 0.72 0.80 0.88
Labour 0.00 0.00 0.00 0.13 1.44 1.90 2.07 0.00 1.80 1.85 2.00
% of PV #DIV/0! #DIV/0! #DIV/0! 0.70 3.54 4.32 4.16 0.00 0.86 0.83 0.80
OME 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.43 1.47 1.54
% of PV #DIV/0! #DIV/0! #DIV/0! 0.00 0.00 0.00 0.00 0.00 0.69 0.66 0.62
SGA 0.00 0.00 0.00 0.94 1.80 1.84 1.97 0.00 2.65 3.00 3.20
% of NS #DIV/0! #DIV/0! #DIV/0! 7.94 4.46 4.15 4.04 #DIV/0! 1.33 1.35 1.29
Interest 0.00 0.00 0.00 0.00 0.11 0.16 0.06 0.00 3.06 1.98 0.71
% of NS #DIV/0! #DIV/0! #DIV/0! 0.00 0.27 0.36 0.12 #DIV/0! 1.53 0.89 0.29

PBDIT 0.00 0.00 0.00 1.40 3.55 3.72 3.74 -7.75 25.37 17.11 14.84

PBDIT/NS #DIV/0! #DIV/0! #DIV/0! 11.82 8.80 8.40 7.67 #DIV/0! 12.69 7.67 5.96
PBDIT/PV #DIV/0! #DIV/0! #DIV/0! 7.52 8.73 8.46 7.52 100.00 12.15 7.64 5.94
PBT 0.00 0.00 0.00 1.40 3.41 3.54 3.66 -7.75 18.99 12.15 11.47

PBT/NS #DIV/0! #DIV/0! #DIV/0! #NAME? 8.45 7.99 7.50 #DIV/0! 9.50 5.45 4.61
PAT/NS #DIV/0! #DIV/0! #DIV/0! 11.82 8.25 7.76 7.26 #DIV/0! 7.60 4.36 3.69

DSCR Calculation
31-Mar-11 31-Mar-12 31-Mar-13 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18
PAT 1.40 3.33 3.44 3.54 -7.75 15.19 9.72 9.18
Depreciation 0.00 0.03 0.02 0.02 0.00 3.32 2.98 2.66
Cash Accruals 1.40 3.36 3.46 3.56 -7.75 18.51 12.70 11.84
Interest on TL 0.81 5.89 5.44 4.7 3.8 2.81 1.73 0.46
Total Cash 2.21 9.25 8.90 8.26 -3.95 21.32 14.43 12.30
TL Instalment 0.00 0.00 0.00 6.00 6.00 7.20 7.20 8.20
Interest on TL 0.81 5.89 5.44 4.7 3.8 2.81 1.73 0.46
Total Repayment 0.81 5.89 5.44 10.70 9.80 10.01 8.93 8.66
NET DSCR #DIV/0! #DIV/0! #DIV/0! 0.59 -1.29 2.57 1.76 1.44
GROSS DSCR 2.73 1.57 1.64 0.77 -0.40 2.13 1.62 1.42
NET AV. DSCR 1.36
GROSS AV. DSCR 1.21