Cma Blank Format

7/28/2019 Cma Blank Format

1/12

ASSESSMENT OF WORKING CAPITAL REQUIREMENT

CARE !!! For WC - 2 year acutals Est., and proj.for next two years (Total 4 Years)

CARE!!! For Term Loan upto the period of Amortisation of Term LoanFORM II : OPERATING STATEMENT

--------------------------------------------------------

Sheet 1

AMOUNT IN Rs : Crores

Branch

NAME OF THE UNIT For the year ending 31st March

2003 2004 2005 2006 2007 2008 2009 2010 201

Aud. Aud. Proj. Proj. Proj. Proj. Proj. Proj. Pro

1 GROSS SALES I II III IV V VI VII VIII IX

i. Domestic sales 320.86 394.49

ii Export Sales 323.50 393.66

Total 644.36 - - 788.15 - - - - -

2 Less excise duty 38.73 45.19

Deduct other items

3 Net sales ( item 1 - item 2 ) 605.63 - - 742.96 - - - - -

4 % age rise (+) or fall (-) in net - - #DIV/0! #DIV/0! (100.00) #DIV/0! #DIV/0! #DIV/0! #DIV

sales compared to previous

year (annualised)

5 Cost of Sales

i.) Raw materials (including 296.68 - - 396.00 - - - - -

stores and other items used

in the process of manufacture)

(a) imported 67.89 115.00

(b) Indigenous 228.79 281.00

ii) Other spares 25.56 - - 26.00 - - - - -

(a) Imported - - - 14.00 - - - - -

(b) Indigenous 25.56 12.00

iii) Power and fuel 41.96 37.79

iv) Direct labour 47.66 56.00

(Factory wages & salary) -

v) Other mfg. Expenses 37.70 45.00

vi) Depreciation 27.02 31.00

vii) SUB TOTAL (I TO VI) 476.58 - - 591.79 - - - - -

vii i) ADD: Opening stocks-in-Process) 61.96 - - 62.00 71.00 - - - -

Sub-total 538.54 - - 653.79 71.00 - - - -


2/12

Form II : Sheet 2 2003 2004 2005 2006 2007 2008 2009 2010

0 Aud. Aud. Proj. Proj. Proj. Proj. Proj. Proj.

ix) Deduct : Closing stocks-in-

process 69.66 62.00 71.00

x) Cost of Production 468.88 - (62.00) 582.79 71.00 - - -

xi) Add : Opening stock of

finished goods 51.94 - - 55.00 55.00 - - -

SUB-TOTAL 520.82 - (62.00) 637.79 126.00 - - -

xii) Deduct closing stock of

finished goods 62.26 55.00 55.00

xiii) SUB-TOTAL (Total cost of Sales) 458.56 - (117.00) 582.79 126.00 - - -

6 Selling general and administrtive

expenses 80.95 97.00

7 SUB-TOTAL (5+6) 539.51 - (117.00) 679.79 126.00 - - -

8 Operating profit before interest 66.12 - 117.00 63.17 (126.00) - - -

( 3-7 )

Working Capital Interest 26.14 9.70

Term Loan Interest 10.88 19.84

9 Total Interest 37.02 - - 29.54 - - - -

10 Operating profit after interest (8-9) 29.10 - 117.00 33.63 (126.00) - - -

11 (i) Add other non-operating income

(a) Interest on Bank Deposits 6.67 2.00 - - -

(b) Prior period adjustments 0.66 - - - - - - -

(c) Duty Draw Back - - - - - - - -

(d) Others (Misc. Receipts) 21.09 3.50

Sub-total ( income ) 28.42 - - 5.50 - - - -

(ii) Deduct other non-operating expenses

(a) P&P expense inncluding 7.91 - - 4.00 - - - -

all book entries written off

(b) Prior period adjustments 0.65 - - - - - - -

(c) - - - - - - - -

(d) - - - - - - - -

Sub-total ( expenses ) 8.56 - - 4.00 - - - -

(iii) Net of other non-operating 19.86 - - 1.50 - - - -

income/expenses

12 Profit before tax/loss[10+11(iii)] 48.96 - 117.00 35.13 (126.00) - - -

13 Provision for taxes 4.89 4.62

14 Prior Years Adjustment(if any)#

15 Net profit/loss for the year ( 12-13 ) 44.07 - 117.00 30.51 (126.00) - - -

16 (a) Equity dividend paid-amt

(Already paid+ B.S. provision) 5.94 5.94

(b) Dividend Tax Including Surcharge 0.75 0.75

(c) Dividend Rate 20% 20%

(d) Transfer to General Reserve -

17 Retained profit ( 14-15 ) 37.38 - 117.00 23.82 (126.00) - - -

18 Retained profit/Net profit (% age) - #DIV/0! 100.00 78.07 100.00 #DIV/0! #DIV/0! #DIV/0! #

# (-)ve for expense/provisions and (+) ve for gains


3/12

LIABILITIES STATEMENT

FORM IIISheet 1 AS PER BALANCE SHEET AS AT 31st MARCH

0

0 Rs in Crores

Sl. 2003 2004 2005 2006 2007 2008 2009 2010 2011

No. Aud. Aud. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

CURRENT LIABILITIES I II III IV V VI VII VIII IX

1 Short-term borrowings from

banks(including bills purchased,

discounted & excess borrowing

placed on repayment basis)(i.) From applicant banks 106.94 155.00

(ii.) From other banks

(iii) Of which BP & BD 40.68 50.00

SUB TOTAL 106.94 - - 155.00 - - - - -

2 Short term borrowings from others

3 Sundry Creditors (Trade) 65.69 75.00

4 Advance payments from custo- 12.66 10.00

mers/deposits from dealers

5 Provision for taxes 8.99 5.00

6 Dividend payable 6.69 6.69

7 Other statutory liabilities 5.60 5.00

(due within one year)

8 Deposits/instalments of term 31.69 47.98

loans/DPGs/Debentures,etc.(due within one year)

9 Other current liabilities &

provisions(due within 1 Yr)

(specify major items) 35.69 33.00

SUB-TOTAL (B) 167.01 - - 182.67 - - - - -

TOTAL CURRENT LIABILITIES 273.95 - - 337.67 - - - - -

TERM LIABILITIES As on 31st March

11 Debentures (not maturing

within one year)

12 Preference shares

(redeemable after one year)

13 Term loans(excluding instalment) 154.41 106.43 - - - -

payable within one year)

14 Sales Tax Deferred Credits 13.14(excluding instalments due

within one year)

15 Hire Purchase Loans

Creditors for Capital goods

16 Other Term Liabilities (loans from

Directors/Relatives/sister concern 16.00

17 TOTAL TERM LIABILITIES - - 154.41 135.57 - - - - -

18 TOTAL OUTSIDE LIABILITIES 273.95 - 154.41 473.24 - - - - -

NET WORTH

19 Ordinary share capital 125.00 29.67

20 Capital reserve 115.83

21 General reserve 43.70

22 Revaluation Reserve 7.62

23 Share Application Money (15.45)

24 Surplus (+) or deficit (-) in - - 117.00 140.82 14.82 14.82 14.82 14.82 14.82

Profit & Loss Account24a Deffered Tax Liability (DTL)

25 NET WORTH - - 242.00 322.19 14.82 14.82 14.82 14.82 14.82

26 TOTAL LIABILITIES 273.95 - 396.41 795.43 14.82 14.82 14.82 14.82 14.82

LIABILITIES


4/12

FORM III Sheet 3 AS PER BALANCE SHEET AS AT : 31st MARCH

0

0 Rs. in Crores

Sl. 2003 2004 2005 2006 2007 2008 2009 2010 2011

No. Aud. Aud. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

I II III IV V VI VII VIII IX

26 Cash and bank balances

Fixed Deposits with Banks

28 (i) Receivables other than

deferred & exports (include

bills purchased and

discounted by Banks)

(ii) Export receivables(include

bills purchased and

discounted by banks)

29 Instalments of deferred

receivables(due with in one yr.)

30 Inventory: 131.92 - 117.00 126.00 - - - - -

(i)Raw materials(including stores

& other items used in the

process of manufacture)

(a) Imported

(b) Indigenous

(ii) Stock-In-Process 69.66 - 62.00 71.00 - - - - -

(iii) Finished goods 62.26 - 55.00 55.00 - - - - -(iv) Other Consumable Spares - - - - - - - - -

(a) Imported

(b) Indigenous

31 Advance to suppliers of raw -

materials & stores and spares

32 Advance payment of taxes

33 Other Current assets

Income tax for earlier years

Interest accrued on Fixed Deposits

Other Current assets -

(Specify major items) - - - - - - - - -

34 TOTAL CURRENT ASSETS 131.92 - 117.00 126.00 - - - - -FIXED ASSETS

35 Gross Block(Land & Buildingmachinery, work-in-process)

36 Depreciation to date - - 31.00 31.00 31.00 31.00 31.00 31.00

37 NET BLOCK - - - (31.00) (31.00) (31.00) (31.00) (31.00) (31.00)

OTHER NON-CURRENT ASSETS

38 Investment/bookdebts/advances/ - - - - - - - - -

deposits which are not current

assets

(i) a) Investment in subsidiary

Co./affiliates

b) Other Investments

(ii) Advances to suppliers of

capital goods & contractors

(iii)Deferred receivables (maturity

exceeding one year)

(iv)Others (a) Debtors> 6 months

(b) Security Deposits

Project Surplus

39 Non-consumables stores &

spares

40 Other non-current assets incl-

uding dues from Directors

41 TOTAL OTHER NON-CURR. ASSETS - - - - - - - - -

42 Intangible assets (patents,

goodwill, prelim.expenses, bad/

doubtful exp.not provided for etc)

43 TOTAL ASSETS(34+37+41+42) 131.92 - 117.00 95.00 (31.00) (31.00) (31.00) (31.00) (31.00)

ASSETS


5/12

YEAR 2003 2004 2005 2006 2007 2008 2009 2010 2011

0

If ASSETS are equal to LIABILITIES N Y N N N N N N N

Balance Sheet Total ASSETS 131.92 0.00 117.00 95.00 -31.00 -31.00 -31.00 -31.00 -31.00

Balance Sheet Total LIABILITIES 273.95 0.00 396.41 795.43 14.82 14.82 14.82 14.82 14.82

Diff Assets- liabilities -142.03 0.00 -279.41 -700.43 -45.82 -45.82 -45.82 -45.82 -45.82

Is Balance Sheet Depriciation Y Y Y Y Y Y Y Y

Equal to OP-Stmt. Depriciation

Balance Sheet Depriciation 0.00 0.00 31.00 0.00 0.00 0.00 0.00 0.00

Operating profit depriciation 0.00 0.00 31.00 0.00 0.00 0.00 0.00 0.00

Diff 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Prod* = Net Sales+Increase 623.65 0.00 117.00 751.96 -126.00 0.00 0.00 0.00 0.00

in FG & SIP

(* Prod = Producton at sales value)

RM/ Prod. (%) 47.57 #DIV/0! 0.00 52.66 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Spares/Prod. Sales (%) 4.10 #DIV/0! 0.00 3.46 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Power & Fuel/ Prod. Sales(%) 6.73 #DIV/0! 0.00 5.03 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Labour/ Prod. (%) 7.64 #DIV/0! 0.00 7.45 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Other Mfg Exp./ Prod.(%) 6.05 #DIV/0! 0.00 5.98 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

(Cost of Prod.-Dep.)/( Net Sales+Inc. 72.04 #DIV/0! -100.00 73.38 -100.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

in SIP stock) (%)

(Cost Of sales-Dep.)/ Net Sale (%) 71.25 #DIV/0! #DIV/0! 74.27 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

PBDIT 113.00 0.00 117.00 95.67 -126.00 0.00 0.00 0.00 0.00

Ge Selling+General Exp/Net Sales % 13.37 #DIV/0! #DIV/0! 13.06 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Is FAs Additions>TLs raised N N N Y N N N N

Increase in FA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TL disbursed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Differennce 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

If Cash Accrual>TL Installment N Y Y N N N N N

Cash Accrual 0.00 117.00 65.51 -126.00 0.00 0.00 0.00 0.00

TL installment 31.69 0.00 0.00 47.98 0.00 0.00 0.00 0.00

Diff -31.69 117.00 65.51 -173.98 0.00 0.00 0.00 0.00

Net DSCR 0.00 #DIV/0! #DIV/0! -2.63 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

PROFIT AFTER TAX 44.07 0.00 117.00 30.51 -126.00 0.00 0.00 0.00 0.00

Dividend 5.94 0.00 0.00 5.94 0.00 0.00 0.00 0.00 0.00

PBDIT 113.00 0.00 117.00 95.67 -126.00 0.00 0.00 0.00 0.00


6/12

PERFORMANCE AND FINANCIAL INDICATORS0 As on 31st March

0 Rs. In Crores

2003 2004 2005 2006 2007 2008 2009 2010 2011

Particulars Aud. Aud. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

Domestic Sales(Gross) 320.86 0.00 0.00 394.49 0.00 0.00 0.00 0.00 0.00

Export Sales 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Net Sales 605.63 0.00 0.00 742.96 0.00 0.00 0.00 0.00 0.00

% rise/fall (-) in net sales #DIV/0! #DIV/0! -100.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Operating Profit 29.10 0.00 117.00 33.63 -126.00 0.00 0.00 0.00 0.00

Profit Before tax 48.96 0.00 117.00 35.13 -126.00 0.00 0.00 0.00 0.00

PBT/ Sales (%) 8.08 #DIV/0! #DIV/0! 4.73 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Profit After Tax 44.07 0.00 117.00 30.51 -126.00 0.00 0.00 0.00 0.00

Cash Accrual 79.00 0.00 117.00 65.51 -126.00 0.00 0.00 0.00 0.00

Paid Up Capital 0.00 0.00 125.00 29.67 0.00 0.00 0.00 0.00 0.00

TNW 0.00 0.00 242.00 314.57 14.82 14.82 14.82 14.82 14.82

Adjusted TNW 0.00 0.00 242.00 314.57 14.82 14.82 14.82 14.82 14.82

TOL/TNW (times) #DIV/0! #DIV/0! 0.64 1.50 0.00 0.00 0.00 0.00 0.00

Adjusted TOL/TNW #DIV/0! #DIV/0! 0.64 1.50 0.00 0.00 0.00 0.00 0.00

NWC -142.03 0.00 117.00 -211.67 0.00 0.00 0.00 0.00 0.00

Current Ratio 0.48 #DIV/0! #DIV/0! 0.37 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Other Ratios

Operating Cost/ sales % 95.20 #DIV/0! #DIV/0! 95.47 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Net Sales /TTA (times) 4.59 #DIV/0! 0.00 7.82 0.00 0.00 0.00 0.00 0.00

PBDIT 113.00 0.00 117.00 95.67 -126.00 0.00 0.00 0.00 0.00

EFFICIENCY RATIOS

As on 31st As on 31st As on 31st As on 31st As on 31st

2003 2004 2005 2006 2007 2008 2009 2010 2011

Particular Aud. Aud. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

Net Sales/ Total Tangible 4.59 #DIV/0! 0.00 7.82 0.00 0.00 0.00 0.00 0.00Assets (times)

PBT/ Total Tangible Assets (%) 37.11 #DIV/0! 100.00 36.98 406.45 0.00 0.00 0.00 0.00

Operating Cost to sales (%) 95.20 #DIV/0! #DIV/0! 95.47 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Bank Finance/ Ct. Assets (%) 81.06 #DIV/0! 0.00 123.02 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Inventory+ Receivables to net 79.51 #DIV/0! #DIV/0! 61.90 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sales (days)

PBDIT 113.00 0.00 117.00 95.67 -126.00 0.00 0.00 0.00 0.00

RISK RATING RELATED RATIOS

1 Current Ratio 0.48 #DIV/0! #DIV/0! 0.37 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

2 TOL/TNW (times) #DIV/0! #DIV/0! 0.64 1.50 0.00 0.00 0.00 0.00 0.00

3 PBDIT/Interest (times) 3.05 #DIV/0! #DIV/0! 3.24 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

4 PAT/Net Sales (%) 7.28 #DIV/0! #DIV/0! 4.11 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

5 ROCE (%) (PBDIT/TA) 85.66 #DIV/0! 100.00 100.71 406.45 0.00 0.00 0.00 0.00

6 INV+REC./Sales (days) 80 #DIV/0! #DIV/0! 62 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!


7/12

INVENTORY & RECEIVABLES HOLDINNG LEVELS

As on 31st March

Rs. in

2003 2004 2005 2006 2007 2008 2009 2010 2011

Particulars Aud. Aud. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

I II III IV V VI VII VIII IX

Raw Material : a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 #DIV/0! #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

b) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Stock in Process 69.66 0.00 62.00 71.00 0.00 0.00 0.00 0.00 0.001.78 #DIV/0! -12.00 1.46 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Finished Goods 62.26 0.00 55.00 55.00 0.00 0.00 0.00 0.00 0.001.63 #DIV/0 ! -5.64 1 .13 0 .00 #DIV/0 ! #DIV/0 ! #DIV/0 ! #DIV/0 !

Other Spares : a) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 #DIV/0! #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

b) Imported 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Receivables : a) Domestic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 #DIV/0! #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

b) Export 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 #DIV/0! #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

S. Creditors 65.69 0.00 0.00 75.00 0.00 0.00 0.00 0.00 0.002.66 #DIV/0! #DIV/0! 2.27 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Other Creditors 101.32 0.00 0.00 107.67 0.00 0.00 0.00 0.00 0.00

Other Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(Figures in i tal ics represents holding period in months.)


8/12

ABF ASSESSMENT

As on 31st March

Rs. in Crores

2003 2004 2005 2006 2007 2008 2009

Particulars Aud. Aud. Proj. Proj. Proj. Proj. Proj

Total CA 131.92 0.00 117.00 126.00 0.00 0.00 0.00

Other CL(Except Bank Borr.) 167.01 0.00 0.00 182.67 0.00 0.00 0.00

Working Capital Gap -35.09 0.00 117.00 -56.67 0.00 0.00 0.00

Net Working Capital (Act./Proj) -142.03 0.00 117.00 -211.67 0.00 0.00 0.00

Assessed Bank Finance 106.94 0.00 0.00 155.00 0.00 0.00 0.00

NWC to TCA (%) -107.66 #DIV/0! 100.00 -167.99 #DIV/0! #DIV/0! #DIV/

Bank Finance to TCA % 81.06 #DIV/0! 0.00 123.02 #DIV/0! #DIV/0! #DIV/

S. Cr. To TCA (%) 49.80 #DIV/0! 0.00 59.52 #DIV/0! #DIV/0! #DIV/

Other CL to TCA (%) 76.80 #DIV/0! 0.00 85.45 #DIV/0! #DIV/0! #DIV/

Inv. To Net sales (days) 79.51 #DIV/0! #DIV/0! 61.90 #DIV/0! #DIV/0! #DIV/

Rec. to gross sales (days) 0.00 #DIV/0! #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/

S. Cr. To purchases (days) 80.82 #DIV/0! #DIV/0! 69.13 #DIV/0! #DIV/0! #DIV/

2004 2005 2006 2007 2008 2009

Particulars Aud. Proj. Proj. Proj. Proj. Proj

NWC to TCA (%) #DIV/0! 100.00 -167.99 #DIV/0! #DIV/0! #DIV/

Bank Finance to TCA % #DIV/0! 0.00 123.02 #DIV/0! #DIV/0! #DIV/

Other CL to TCA (%) #DIV/0! 0.00 144.98 #DIV/0! #DIV/0! #DIV/


9/12

2011

Proj.

0.00

0.00

0.00

0.00

0.00

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

2011

Proj.

#DIV/0!

#DIV/0!

#DIV/0!


10/12

FUND FLOW (DETAILED)

As on 31st March

0 Rs Crores

0 2004 2005 2006 2007 2008 2009 2010 2011

1 SOURCES Aud. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

a. Net Profit (After Tax) 0.00 117.00 30.51 0.00 0.00 0.00 0.00 0.00

b. Depreciation 0.00 0.00 31.00 0.00 0.00 0.00 0.00 0.00

c Increase in Capital 0.00 125.00 -95.33 -29.67 0.00 0.00 0.00 0.00

d. Increase In TL. Incl.public deposits 0.00 154.41 0.00 0.00 0.00 0.00 0.00 0.00

e. Decrease 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 0.00 0.00

f Others 0.00 0.00 151.70 0.00 0.00 0.00 0.00 0.00

g. Total 0.00 396.41 117.88 -29.67 0.00 0.00 0.00 0.00

2 USES

a. Net Loss 0.00 0.00 0.00 126.00 0.00 0.00 0.00 0.00

b. Dec.in Term Liab. incl. Pub.Dep. 0.00 0.00 18.84 135.57 0.00 0.00 0.00 0.00

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 0.00 0.00

d. Dividend Payment 0.00 0.00 5.94 0.00 0.00 0.00 0.00 0.00

e Others 0.00 0.00 0.00 151.70 0.00 0.00 0.00 0.00

f Total 0.00 0.00 24.78 413.27 0.00 0.00 0.00 0.00

FUNDS FLOW STATEMENT

(Summary) As on 31As on 31st March

Rs in Rs in Crores

2004 2005 2006 2007 2008 2009 2010 2011

Particulars Aud. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

3 I Long Term Surplus/Deficit 0.00 396.41 93.10 -442.94 0.00 0.00 0.00 0.00

4 ii Increase/decrease in Curr. Assts. -131.92 117.00 9.00 -126.00 0.00 0.00 0.00 0.00

5 iii Inc./Dec. in CL other than BB -167.01 0.00 182.67 -182.67 0.00 0.00 0.00 0.00

6 iv Inc./Dec. in WC Gap 35.09 117.00 -173.67 56.67 0.00 0.00 0.00 0.00

7 v Net Surplus (+) Deficit (-) -35.09 279.41 266.77 -499.61 0.00 0.00 0.00 0.00

8 vi Inc./Dec. in Bank Borrowings -106.94 0.00 155.00 -155.00 0.00 0.00 0.00 0.00

FUNDS FLOW STATEMENT

As on 31As on 31st March

Rs in Rs in Crores

2004 2005 2006 2007 2008 2009 2010 2011


Long Term Sources 0.00 396.41 117.88 -29.67 0.00 0.00 0.00 0.00

Long Term Uses 0.00 0.00 24.78 413.27 0.00 0.00 0.00 0.00

Surplus/Deficit 0.00 396.41 93.10 ##### 0.00 0.00 0.00 0.00

Movement of TNW (Corporate)


Rs. in Rs. in Crores

2004 2005 2006 2007 2008 2009 2010 2011


Opening balance 0.00 0.00 242.00 314.57 14.82 14.82 14.82 14.82

1 Add.

i Profit/(-)Loss after Tax 0.00 117.00 30.51 ##### 0.00 0.00 0.00 0.00

ii Increase in Capital 0.00 125.00 -95.33 -29.67 0.00 0.00 0.00 0.00iii Dec./(-) Inc.in Intangible Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

iv Inc../(-) \ Dec.in Reserves 0.00 0.00 143.33 ##### 0.00 0.00 0.00 0.00

v. Adjust prior year expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2 Less

Div Paid(Incl.Div.Tax)/ Withdrawals 0.00 0.00 -5.94 0.00 0.00 0.00 0.00 0.00

TNW 0.00 242.00 314.57 14.82 14.82 14.82 14.82 14.82

Movement of TNW (Non Corporate)


RS in RS in Crores

2004 2005 2006 2007 2008 2009 2010 2011


Opening balance 0.00 0.00 242.00 314.57 14.82 14.82 14.82 14.82

Increase in Capital # 0.00 242.00 -71.51 -155.67 0.00 0.00 0.00 0.00

Dec./(-) Inc.in Intangible Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Dec./(-) Inc.in Reserves 0.00 0.00 150.95 ##### 0.00 0.00 0.00 0.00

Closing Balance 0.00 242.00 321.44 7.20 14.82 14.82 14.82 14.82

# Net of Increse in capital+Net profit for the Year- Witdrawls


11/12

0

0

Sensitivity Analysis

Decrease in sales by 5.00%

0

2,006 2,007 2,008 2,009 2,010 2,011 Total

Net Sales 788.15 0.00 0.00 0.00 0.00 0.00 788.15

Term Loan Interest 19.84 - - - - - 19.84Decrease in sales by 748.74 0.00 0.00 0.00 0.00 0.00 748.74

Difference 39.41 0.00 0.00 0.00 0.00 0.00 39.41

Cash Accrual 58.82 -126.00 0.00 0.00 0.00 0.00 -67.18

Adj Cash Accrual 19.41 -126.00 0.00 0.00 0.00 0.00 -106.59

T.L.Reypayment 0.00 47.98 0.00 0.00 0.00 0.00 47.98

Net DSCR #DIV/0! -2.63 #DIV/0! #DIV/0! #DIV/0! #DIV/0! -2.22

Gross DSCR 1.98 (2.63) #DIV/0! #DIV/0! #DIV/0! #DIV/0! (1.28)

Increase in RM cost by 5.00%0.05 2,006 2,007 2,008 2,009 2,010 2,011 Total

Net Sales 788.15 0.00 0.00 0.00 0.00 0.00 788.15

R.M.Cost 396.00 0.00 0.00 0.00 0.00 0.00 396.00

RM cost increase by 415.80 0.00 0.00 0.00 0.00 0.00 415.80

Difference 19.80 0.00 0.00 0.00 0.00 0.00 19.80

Cash Accruals 58.82 -126.00 0.00 0.00 0.00 0.00 -67.18

Adj Cash Accrual 39.02 -126.00 0.00 0.00 0.00 0.00 -86.98

T.L.Reypayment 0.00 47.98 0.00 0.00 0.00 0.00 47.98


Gross DSCR 2.97 (2.63) #DIV/0! #DIV/0! #DIV/0! #DIV/0! (0.99)

Break Even Point

BREAK EVEN RM COST INCREASE BY 5.00%

Year

Proj. % increase in RM

2004.00 Cost

Sales 0.00

Total VC% FC% VC Amt VC Amt FC(Amt)

Raw Material 0.00 100 0 0.00 0.00 0.00

Spare and consumables 0.00 75 25 0.00 0.00 0.00Power and Fuel 0.00 85 15 0.00 0.00 0.00

Direct Labour 0.00 50 50 0.00 0.00 0.00

Other Manufacturing Expenses 0.00 50 50 0.00 0.00 0.00

Depreciation 0.00 0 100 0.00 0.00 0.00

Selling General & Admn Expen 0.00 25 75 0.00 0.00 0.00

Interest - WC 0.00 100 0.00 0.00 0.00

Interest - Term Loan 0.00 100 0.00 0.00 0.00

Others 100 0.00 0.00 0.00

Difference in stock 0.00 100 0.00 0.00 0.00

Total 0.00 0.00 0.00 0.00

Contribution 0.00 0.00

Fixed Cost 0.00 0.00

Break Even sales #DIV/0! #DIV/0!

Cash Break Even #DIV/0! #DIV/0!

IF DECREASE IN SALES SALES BY 5.00%

0 00


12/12

0

0

TABLE A

DSCR STATEMENTParticulars 2006 2007 2008 2009 2010 2011 Total

I II III IV V VI

Net Sales 788.15 - - - - - 788.15

Sources

Net Cash Accrual 58.82 -126.00 0.00 0.00 0.00 0.00 -67.18

TL Interest 19.84 0.00 0.00 0.00 0.00 0.00 19.84

Total Sources 78.66 -126.00 0.00 0.00 0.00 0.00 -47.34

Obligations

TL Instalment - 47.98 - - - - 47.98

TL Interest 19.84 - - - - - 19.84

Total Uses 19.84 47.98 0.00 0.00 0.00 0.00 67.82

Gross DSCR 3.96 -2.63 #DIV/0! #DIV/0! #DIV/0! #DIV/0! -0.70

Average GDSCR


Average NDSCR

TABLE B

MARGIN OF SECURITY

Particulars 2006 2007 2008 2009 2010 2011

WDV of Fixed Assets -31.00 -31.00 -31.00 -31.00 -31.00 -31.00

TL Outstandings 154.41 0.00 0.00 0.00 0.00 0.00

Margin -185.41 -31.00 -31.00 -31.00 -31.00 -31.00

Security Margin 598.10 100.00 100.00 100.00 100.00 100.00

Average Security Margin 99.68

Cma Blank Format

Documents

Transcript of Cma Blank Format