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TEMA INDIA LTD.

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT

Name:

Amounts in Rs. Lacs

Last 2 Years Actuals Current Yr. Next Year

(As per audited accounts) Estimates Projections

Year 2006 2007 2008 2009

No.of months 12 12 12 12

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 salesas compared to previous year (annualised ) N/A N/A N/A N/A

5. Cost of Sales

i. Raw materials (including stores and

other items used in the process of

manufacture)

a. Imported

b. Indigenousii. Other Spares

a. Imported

b. Indigenous

iii. Power and Fuel

iv. Direct Labour (Factory wages & salaries)



TEMA INDIA LTD.

xi. Add: Opening Stock of finished goods

Sub-total (x + xi)

xii. Deduct: Closing Stock of finished goods

xiii. Sub-total (Total Cost of Sales)

6. Selling, general and administrative expenses

7. Sub-total (5 + 6)

8. Operating Profit before Interest (3 - 7)

9. Interest

10. Operating Profit after Interest (8 - 9)

11. i. Add: Other non-operating Income

a. Other Income

b. Prior Period Income.

c. Excess Prov. For Taxation for Earlier

d.

Sub-total (Income)

ii. Deduct: Other non-operating expenses

a. short provision for taxation for earlier

b. prior period exps.

c. excess derpreciation written back

d. Prov. For Doubtful Debts

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. Provision for taxes



2005 2006

1 INCOME

(i) Gross Income 80.49 112.12

(ii) Less : Customs Duty & Freight. 20.51 35.35(iii) Net Income 59.98 76.77

(iv) Add : Rent from Flats 0.00 0.00

Other Income 1.15 4.16(v) Total Income 61.13 80.93

% Increase in Net Income 19.43 27.992 EXPENDITURE

(i) Employees Remuneration 13.19 19.22

(ii) Packing Materials Consumed 2.57 3.01

(iii) Customs Clearance 4.30 3.56

(iv) Removal Job Expenses 2.64 2.27

(v) Conveyance 1 57 2 01

( EXISTING

Audited Actuals

F

OPERATIN

ASSESSEMENT OF WORKI



6 Loss on Sale of Assets 0.00 0.05

7 Loss on Sale of Investments 0.78 0.00

8 Foreign Exchange Fluctuation 0.00 0.00Sub Total 5.45 7.56

9 Profit Before Tax 14.63 25.49

10 Provision For Taxation + FBT 3.47 6.77

11 Provision For Deferred Tax 1.85 1.31

12 Profit After Tax 9.31 17.41

13 Dividend Paid 0.00 0.00

14 Retained Profit 9.31 17.41

15 Retained Profit/Net Profit (%) 100.00 100.00

FO

ANALYSIS OF

( EXISTING



Sub Total (A) ( 1 (i) + (ii) ) 11.88 17.88

2 Short Term Borrowings from others 5.55 11.62

(Overdrafts from Banks against FDs)

3 Sundry Creditors for Expenses 7.73 12.92

4 Advances from customers against 2.50 2.34

incomplete jobs

5 Provision for Taxation 29.73 36.16

6 Dividend Payable

7 Other Statutory Liabilities (Due within one year)

8 Deposits/Instalments of Term Loans/ 7.75 10.41

DPG/Debentures (Due within one year)

9 Other Current Liabilities and Provisions

(Due within one year)

(i) Customers' Advances Refundable 0.12 0.12

(ii) Sundry Creditors for others 4.48 6.84

Sub Total (B) ( 2 to 9 ) 57.86 80.41

10 TOTAL CURRENT LIABILITIES ( Total 1 to 9 ) 69.74 98.29



2005 2006

TERM LIABILITIES

11 Debentures (not maturing within one year)

12 Preference Shares(Redeemable after one year)

13 Term Loan (excluding instalments payable 16.19 14.69

within one year)

14 Deferred payment credits (Deferred Tax Liabilities) 5.55 6.86

15 Term Deposits (Repayable after one year) 2.80 2.80(Security Deposits)

16 Other Term Liabilities 1.60 0.46

(Unsecured loan from a Director)

17 TOTAL TERM LIABILITIES (Total of 11 to 16) 26.14 24.81

18 TOTAL OUTSIDE LIABILITIES ( 10 + 17 ) 95.88 123.10

NET WORTH

19 Ordinary Share Capital 0.15 9.89

Audited Actuals



2005 2006

ASSETS

CURRENT ASSETS

26 Cash and Bank Balances 3.72 2.51

27 Investments (other than long term investments)

(i) Government and other Trustee Securities

(ii) Fixed Deposits with Banks 9.37 9.38

(iii) Investments in quoted shares 9.41 11.34

28 (I) Receivables other than Deferred and Exports 11.01 11.48

Audited Actuals

FORM I

ANALYSIS OF( EXISTING



(iii) Fininshed Goods

(iv) Other consumable spares (Packing Materials)(a) Imported

(b) Indigenous 0.57 0.56

31 Advances to suppliers of Raw Materials & Stores/Spares

32 Advance payment of Taxes 43.70 50.80

33 Other Current Assets (Specify major items)

(i) Loans and Advances (Recoverable in cash or in kind)

a) Advances to Employees for purchase of Shillim land 5.76 5.95

b) Others (including accured interest on Fixed Deposits) 5.44 15.65

34 TOTAL CURRENT ASSETS ( 26 to 33 ) 99.56 131.61

FORM I

ANALYSIS OF

( EXISTING



NET BLOCK ( 35 - 36 ) 66.35 67.54

Add: Capital work-in-progress - Exiting Operations 9.17 13.65

Capital work-in-progress - Shillim Project 5.00 6.03

37 TOTAL FIXED ASSETS 80.52 87.22

OTHER NON-CURRENT ASSETS

38 Investments/Book Debts/Advances/Deposits which are

not current assets

(i) Investment in subsidary companies/ affiliates

(a) Investment in subsidiary companies 2.56 6.43

(b) Royalty,Option Money etc.given to group companies 25.57 25.50

(c) Deposits with group companies 4.38 3.56

(d) Receivables from group companies 6.41 8.96(ii) Others

(a) Unquoted investments in others 0.53 0.53

(b) Receivables of over six months 3.32 3.67

39 Non Consumable Stores and Spares

40 Other non-current assets

41 TOTAL OTHER NON CURRENT ASSETS ( 38 to 40 ) 42.77 48.65

42 INTANGIBLE ASSETS (Patents, Goodwill, 0.05 0.05

Preliminary Exp. Etc.)



2005 2006

A CURRENT ASSETS

1 Raw Materials

(a) Imported 0.00 0.00

Month's consumption

(b) Indigenous 0.00 0.00Month's consumption

2 Other consumable spares (Packing Materials)

(a) Imported 0.00 0.00

Month's consumption

( EXISTING

Audited Actuals

FO

COMPARATIV

CURRENT ASSETS A



6 Export Receivables 10.58 23.94

Month's Export Sales 4.44 5.34

7 Advances to suppliers of Raw Materials & Stores/Spares 0.00 0.00

8 Other Current Assets including Cash & Bank Balances

(Specify major items)

(i) Cash & Bank Balance 3.72 2.51

(ii) Fixed Deposits with Banks 9.37 9.38

(iii) Investments 9.41 11.34(iv) Advance payment of taxes 43.70 50.80

(v) Loans and Advances (Recoverable in cash or in kind) 0.00 0.00

a) Advances to Employees for purchase of Shillim Land 5.76 5.95

b) Others 5.44 15.65

9 TOTAL CURRENT ASSETS 99.56 131.61( To agree with Item 34 in Form III )

( EXISTING

FORM I

COMPARATIV

CURRENT ASSETS A



10 Creditors for purchase of raw materials, stores and 7.73 12.92

consumable spares (Creditors for expenses)

Month's Purchases 0.00 0.00

11 Advances from customers 2.50 2.34

12 Statutory Liabilities 0.00 0.00

13 Other Current Liabilities (specify major items)

(i) Overdraft from Banks against FDs 5.55 11.62

(ii) Provision for Taxation 29.73 36.16

(iii) Dividend Payable 0.00 0.00

(iv) Deposits/Instalments of Term Loans/DPG's/Deb. etc. 7.75 10.41

(Due within one year)

(v) Customers' Advances Refundable 0.12 0.12(vi) Sundry Creditors for others 4.48 6.84

14 TOTAL (To agree with Sub-Total (B) Form III) 57.86 80.41

FO

COMPUTATION OF



2 Other Current Liabilities (Other than Bank borrowings) 57.86 80.41

(Item 14 of Form IV)

3 Working Capital Gap (WCG) ( 1 - 2 ) 41.70 51.20

4 Minimum Stipulated Net Working Capital 24.89 32.90

i.e 25% of Total Current Assets

5 Actual/Projected Net Working Capital (Item 45 of Form III) 29.82 33.32

6 Item 3 minus Item 4 16.81 18.30

7 Item 3 minus Item 5 11.88 17.88

8 Maximum permissible Bank Finance 11.88 17.88

(Item 6 or 7 whichever is lower)



2005 2006

1 SOURCES

a) Net Profit (After Tax) 9.31 17.41

b) Depreciation 2.68 3.48

c) Increase in Capital 0.00 9.74

d) Increase in Term Liabilities (including public deposits) 16.40 0.00

e) Decrease in(i) Fixed Assets (Including Capital Work-in-Progress) 0.00 0.00

(ii) Other Non-current Assets 0.00 0.00

f) Others

g) TOTAL 28.39 30.63

2 USES

a) Net Loss 0.00 0.00

b) Decrease in Reserves 0.00 9.74

c) Decrease in Term Liabilities (including public deposits) 0.00 1.33

d) Increase in

(i) Fixed Assets (Including Capital Work-in-Progress) 25.15 10.18

(ii) Other Non-Current Assets 6.81 5.88

Audited Actuals

FO

FUNDS FLO

( EXISTING



6 Increase/Decrease in Working Capital Gap 8.31 9.50

7 Net Surplus (+)/Deficit (-) (difference of 3 & 6) -11.88 -6.00

8 Increase/Decrease in Bank borrowings 11.88 6.00

9 Increase/Decrease in Net Sales 19.43 27.99

2005 2006

* Breakup of 4

i) Increase/(Decrease) in Raw Material 0.00 0.00

( EXISTING OPERATIO

Audited Actuals



NOTE: Increase/Decrease under Item 4 to 8 as under

Breakup of 4 should be indicated by (+)/(-)



(Rs. in crores)For the year ended/ending 31 March

Current

Year

Provisional

2007 2008 2009 2010 2011 2012 2013 2014

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

98.71 118.45 142.14 170.57 204.68 245.62 294.74 353.69

0.00 0.00 0.00 3.20 4.00 4.00 4.00 4.00

2.94 5.97 6.67 6.59 5.47 5.03 5.32 5.27

101.65 124.42 148.81 180.36 214.15 254.65 304.06 362.96

28.58 20.00 20.00 20.00 20.00 20.00 20.00 20.00

24.19 29.02 34.83 41.79 50.15 60.18 72.22 86.66 103.99

4.07 4.88 5.86 7.03 8.44 10.13 12.15 14.58

4.34 5.21 6.26 7.51 9.01 10.81 12.97 15.57

3.94 4.73 5.68 6.81 8.18 9.81 11.77 14.13

2 40 2 88 3 46 4 15 4 98 5 97 7 17 8 60

PERATIONS )

Following Years Projections

RM II

STATEMENT

G CAPITAL REQUIREMENTS



0.18 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 0.009.42 11.84 13.01 12.68 13.10 13.40 15.75 16.60

31.42 39.61 48.24 62.60 74.96 89.94 106.74 128.47

9.79 9.90 12.06 15.65 18.74 22.48 26.68 32.12

1.45 2.38 2.89 3.76 4.50 5.40 6.40 7.71

20.17 27.32 33.28 43.20 51.72 62.05 73.64 88.65

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

20.17 27.32 33.28 43.20 51.72 62.05 73.64 88.65

100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00

(Rs. in crores)

As per Balance Sheet as at 31 March

Current

RM III

ALANCE SHEET

PERATIONS )



20.00 25.00 25.00 30.00 30.00 20.00 10.00 0.00

11.91 11.91 11.91 11.91 11.91 0.00 0.00 0.00

7.24 5.47 4.47 3.47 3.00 5.00 4.50 3.00

2.00 2.34 3.25 2.35 2.00 2.50 3.00 3.50

42.22 49.67 57.78 67.83 79.06 91.41 105.16 120.28

17.01 14.71 14.02 15.54 10.87 2.00 2.00 0.50

0.23 0.30 0.25 0.20 0.30 0.35 0.40 0.41

2.77 3.05 3.18 3.00 1.47 3.00 2.50 4.00

83.38 87.45 94.86 104.30 108.61 104.26 117.56 131.69

103.38 112.45 119.86 134.30 138.61 124.26 127.56 131.69



Current

Year

Provisional2007 2008 2009 2010 2011 2012 2013 2014

20.64 35.93 30.91 15.37 4.50 2.50 0.50 0.00

8.31 10.10 12.06 14.47 17.16 20.13 23.43 27.06

2.80 2.80 2.80 2.80 2.80 2.80 2.80 2.80

0.46 0.46 0.46 0.46 0.46 0.46 0.46 0.46

32.21 49.29 46.23 33.10 24.92 25.89 27.19 30.32

135.59 161.73 166.08 167.39 163.53 150.15 154.74 162.00

9.89 9.89 9.89 9.89 9.89 9.89 9.89 9.89




(Rs. in crores)


Current

Year

Provisional

2007 2008 2009 2010 2011 2012 2013 2014

3.80 4.38 4.76 4.74 4.88 4.83 5.35 7.50

9.37 9.37 9.37 9.37 9.37 9.37 9.37 12.18

11.34 11.34 11.34 11.34 11.34 11.34 11.34 11.34

12.00 13.00 14.00 15.00 17.00 18.50 20.00 23.00


II (Contd.)

ALANCE SHEETPERATIONS )



1.00 1.25 1.50 1.89 2.00 2.50 3.00 3.50

56.86 64.31 72.42 82.47 93.70 106.05 119.80 134.92

6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25

17.25 18.50 19.75 24.00 33.68 40.00 45.00 50.00

142.87 155.40 171.39 195.06 222.22 246.84 273.11 308.69

II (Contd.)

ALANCE SHEET

PERATIONS )



63.89 89.05 111.81 110.66 111.63 108.73 123.98 136.38

22.00 12.75 0.00 6.00 3.00 0.00 0.00 0.00

20.40 38.40 38.40 38.40 38.40 38.40 38.40 38.40

106.29 140.20 150.21 155.06 153.03 147.13 162.38 174.78

6.43 6.43 6.43 6.43 6.43 6.43 6.43 6.43

25.50 25.50 25.50 25.50 25.50 25.50 25.50 25.50

3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56

7.50 7.96 7.50 7.00 7.15 8.00 7.75 8.25

0.53 0.53 0.53 0.53 0.53 0.53 0.53 0.53

3.96 3.75 4.96 5.96 7.81 8.96 10.21 10.71

47.48 47.73 48.48 48.98 50.98 52.98 53.98 54.98

0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05



(Rs. in crores)As per Balance Sheet as at 31 March

Current

Year

Provisional

2007 2008 2009 2010 2011 2012 2013 2014

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

PERATIONS )


RM IV

STATEMENT OF

D CURRENT LIABILITIES



25.00 27.00 32.00 40.00 44.00 48.00 53.00 58.00

4.45 4.50 4.80 5.49 5.56 5.48 5.53 5.57

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3.80 4.38 4.76 4.74 4.88 3.96 4.49 7.50

9.37 9.37 9.37 9.37 9.37 9.37 9.37 12.18

11.34 11.34 11.34 11.34 11.34 11.34 11.34 11.3456.86 64.31 72.42 82.47 93.70 106.05 119.80 134.92

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25

17.25 18.50 19.75 24.00 29.00 35.00 40.00 45.00

142.87 155.40 171.39 195.06 222.22 246.84 273.11 308.69

PERATIONS )

V (Contd.)

STATEMENT OF

D CURRENT LIABILITIES



7.24 5.47 4.47 3.47 3.00 5.00 4.50 3.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2.00 2.34 3.25 2.35 2.00 2.50 3.00 3.50

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

11.91 11.91 11.91 11.91 11.91 0.00 0.00 0.00

42.22 49.67 57.78 67.83 79.06 91.41 105.16 120.28

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

17.01 14.71 14.02 15.54 10.87 2.00 2.00 0.50

0.23 0.30 0.25 0.20 0.30 0.35 0.40 0.412.77 3.05 3.18 3.00 1.47 3.00 2.50 4.00

83.38 87.45 94.86 104.30 108.61 104.26 117.56 131.69

M V

AXIMUM PERMISSIBLE



83.38 87.45 94.86 104.30 108.61 104.26 117.56 131.69

59.49 67.95 76.53 90.76 113.61 142.58 155.55 177.00

35.72 38.85 42.85 48.76 55.55 61.71 68.28 77.17

39.49 42.95 51.53 60.76 83.61 122.58 145.55 177.00

23.77 29.09 33.68 42.00 58.06 80.87 87.27 99.83

20.00 25.00 25.00 30.00 30.00 20.00 10.00 0.00

20.00 25.00 25.00 30.00 30.00 20.00 10.00 0.00



(Rs. in crores)


Current

Year

Provisional

2007 2008 2009 2010 2011 2012 2013 2014

16.67 20.55 22.40 27.72 30.99 34.10 37.93 41.72

4.65 4.84 5.01 5.18 6.10 6.90 9.75 10.60

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7.40 17.07 0.00 0.00 0.00 0.97 1.29 3.13

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00

29.89 42.46 27.41 32.90 37.09 41.97 48.97 55.45

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 3.06 13.14 8.17 0.00 0.00 0.00

23.72 38.75 15.02 10.03 4.07 1.00 25.00 23.00

0.00 0.25 0.75 0.50 2.00 2.00 1.00 1.00


M V I

STATEMENT

PERATIONS )



8.29 8.46 8.58 14.23 22.85 28.97 12.97 21.45

-2.12 -5.00 0.00 -5.00 0.00 10.00 10.00 10.00

2.12 5.00 0.00 5.00 0.00 -10.00 -10.00 -10.00

10.79 10.00 10.00 10.00 10.00 10.00 10.00 10.00

(Rs. in crores)


Current

Year

Provisional

2007 2008 2009 2010 2011 2012 2013 2014

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

NS )




TEMA INDIA LTD.

FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES

Name:

Amounts in Rs. Lacs


(As per audited BS) Estimates Projections

Year 2006 2007 2008 2009


CURRENT LIABILITIES

1. Short-term borrowing from banks (including

bills purchased, discounted & excess

borrowing placed on repayment basis)

i. From applicant bank

ii. From other banks

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. Mobilisation advance tobe adjusted to FACT

TEMA INDIA LTD



TEMA INDIA LTD.

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. Others

Share Premium

Capital Redemption Reserve

24. Net Worth

25. TOTAL LIABILITIES [18 + 24]

TEMA INDIA LTD



TEMA INDIA LTD.

FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS

Name:

Amounts in Rs. Lacs


(As per audited BS) Estimates Projections

Year 2006 2007 2008 2009


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. Raw materials (including stores and

other items used in the process of

manufacture)

a. Imported

b. Indigenous

ii. Stocks-in-processiii. Finished goods

iv. Other consumable spares

a. Imported

b. Indigenous

31. Advances to suppliers of raw materials

and stores/spares

32 Ad t f t

TEMA INDIA LTD



TEMA INDIA LTD.

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. Othersii. Advances to suppliers of capital goods

and contractors

iii. Deferred receivables (maturity

exceeding 1 year)

iv. Others

a. Security Deposits

b. Loans to Subsidiaries

c. Receivables over 6 months

d. R & D Expenses

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)

TEMA INDIA LTD



TEMA INDIA LTD.

FORM IV

COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Name:

Amounts in Rs. Lacs

Last Year Current Yr. Next Year Peak

Norms Actuals Estimates Projections Requirement

Year 2007 2008 2009

A. CURRENT ASSETS

1. Raw materials (incl. stores & other itemsused 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. ImportedMonth'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

f &

TEMA INDIA LTD.



TEMA INDIA LTD.

FORM IV

COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

Name:

Amounts in Rs. Lacs


Norms Actuals Estimates Projections Requirement

Year 2007 2008 2009

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 taxationDividend 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)

TEMA INDIA LTD



TEMA INDIA LTD.

FORM V

COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL

Name:

Amounts in Rs. Lacs


First Method of Lending Actuals Estimates Projections Requirement

Year 2007 2008 2009

1. Total Current Assets (Form-IV-9)

2. Other Current Liabilities (other than

bank borrowings (Form-IV-14)

3. Working Capital Gap (WCG) (1-2)

4. Min. stipulated net working capital:

(25% of WCG excluding export receivables)

5. Actual / Projected net working capital (Form-III-45)

6. Item-3 minus Item-4

7. Item-3 minus Item-5

8. Max. permissible bank finance(item-6 or 7, whichever is lower)

9. Excess borrowings representing

shortfall in NWC (4 - 5)

Second Method of Lending

1. Total Current Assets (Form-IV-9)

2. Other Current Liabilities (other than

bank borrowings (Form-IV-14)

3. Working Capital Gap (WCG) (1-2)

TEMA INDIA LTD.



FORM VI

FUNDS FLOW STATEMENT

Name:

Amounts in Rs. Lacs

Last Year Current Yr. Next Year

Actuals Estimates Projections

Year 2007 2008 2009

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. Net loss

b. Decrease in Term Liabilities

(including Public Deposits)

c. Increase in

i. Fixed Assets

ii. Other non-current Assets

d Dividend Payments

TEMA INDIA LTD.



4. Increase/decrease in current assets

* (as per details given below)

5. Increase/decrease in current liabilitiesother 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 N/A

* 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

TEMA INDIA LTD.



Key Indicators

2006 2007 2008 2009

Actual Actual estimated un audited1 Net Sales

2 P B I L D T

3 P B T

4 P A T

5 Net Cash Accruals

6 P B I L D T/ Net Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!7 PAT/ Net Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8 Dividend/PAT (%) #DIV/0! 10.56% #DIV/0! #DIV/0!

9 Gross Block

10 Net Block

11 Paid up Capital

12 Tangible Networth (TNW)

13 Group Invetsments

14 Adjusted T N W

15 L T D / T N W #DIV/0! #DIV/0! #DIV/0! #DIV/0!

16 D F S / T N W #DIV/0! #DIV/0! #DIV/0! #DIV/0!

17 T O L / T N W #DIV/0! #DIV/0! #DIV/0! #DIV/0!

18 Current Assets

19 Current Liabilities

20 Net Working Capital

21 Current Ratio

Other Indicators

For year ended / ending

March 31,

S. No

TEMA INDIA LTD.



Pattern of TCA Funding

2006 2007 2008 2009

Sundry Creditors #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Other Current Liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Bank Borrowings #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Long Term funds #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Year ended / Ending 30 September

TEMA INDIA LTD.



(Rs in Lacs)

2001 5% inc 5% dec 2002 5% inc 5% dec 2001 2002

Net Sales - - - - - - Actuals Actuals

Variable Cost* - #DIV/0! #DIV/0! - #DIV/0! #DIV/0! RM / Net Sales #DIV/0! #DIV/0!

Spares / Net Sales #DIV/0! #DIV/0!

Contribution - #DIV/0! #DIV/0! - #DIV/0! #DIV/0! P & F / Net Sales #DIV/0! #DIV/0!

Fixed Costs** - - - - - - Labour / Net Sales #DIV/0! #DIV/0!

SGA / Net Sales #DIV/0! #DIV/0!

Operating Profit/Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0!

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

Total (Excl Dep) #DIV/0! #DIV/0!

#DIV/0! #DIV/0! Operating Margin #DIV/0! #DIV/0!

Change in FG/ Net Sales

Sensitivity AnanlysisTrend Analysis of Components of C

* RM, Packing material, Consumable stores & spares, stock adj and other mfg expenses

**Power & fuel, Direct labour, Depreciation, SGA and Interest

Change in SIP / Net Sales

Break Even Sales Depreciation / Net Sales

Cash Breakeven

5/17/2013 146037380.xlsx.ms_office (Sensitivity & costing)

TEMA INDIA LTD.



5% - 0% - 5% - 10% - 0% -

0% - 5% - 5% - 0% - 10% -

Contribution - - - - -

- - - - -

- - - - -

PBILDT / Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

20% - 0% - 20% - -5% - 0% -

0% - 20% - 20% - 0% - -5% -


- - - - -

- - - - -


-10% - 0% - -10% - -20% - 0% -

0% - -10% - -10% - 0% - -20% -


- - - - -

- - - - -


Scenario 11

SCENARIOS FOR OPERATIONS FOR FY ENDING 30/9/2003

Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5

Scenario 10

Change In Net Sales

Change In Variable costs

P B I L D T

P B T

Change In Net Sales


Scenario 7 Scenario 8 Scenario 9

P B T

P B I L D T

P B T


Change In Net Sales


P B I L D T

Scenario 15 Scenario 16


TEMA INDIA LTD.



5% - 0% - 5% - 10% - 0% -

0% - 5% - 5% - 0% - 10% -


- - - - -

- - - - -


20% - 0% - 20% - -5% - 0% -

0% - 20% - 20% - 0% - -5% -


- - - - -

- - - - -


-10% - 0% - -10% - -20% - 0% -

0% - -10% - -10% - 0% - -20% -


- - - - -

- - - - -


Scenario 11

SCENARIOS FOR OPERATIONS FOR FY ENDING 30/9/2003

Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5

Scenario 10

Change In Net Sales


P B I L D T

P B T

Change In Net Sales



P B T

P B I L D T

P B T


Change In Net Sales


P B I L D T

Scenario 15 Scenario 16


TEMA INDIA LTD.



2003 2004

Estimates Projections

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

#DIV/0! #DIV/0!

st of Sales


TEMA INDIA LTD.



10% -

10% -

-

-

-

#DIV/0!

-5% -

-5% -

-

-

-

#DIV/0!

-20% -

-20% -

-

-

-

#DIV/0!

Scenario 12

Scenario 6

Scenario 18


TEMA INDIA LTD.



10% -

10% -

-

-

-

#DIV/0!

-5% -

-5% -

-

-

-

#DIV/0!

-20% -

-20% -

-

-

-

#DIV/0!

Scenario 12

Scenario 6

Scenario 18


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