Cma Report Format

7/30/2019 Cma Report Format

1/13

ASSESSMENT OF WORKING CAPITAL REQUIREMENT

FORM II : OPERATING STATEMENT

Sheet 1

AMOUNT IN RS : LAKHS

As per profit and loss account actuals/

estimates for the year ending 31st March

M/s XYZ Ltd 2013 2014 2015 2016 2017

Provisi Estima Project Project Project

1 GROSS SALES

i. Domestic sales 0.00 0.00 0.00 0.00 0.00

ii. Export sales

Add other revenue income

Total 0.00 0.00 0.00 0.00 0.00

2 Less excise duty

Deduct other items

3 Net sales ( item 1 - item 2 ) 0.00 0.00 0.00 0.00 0.00

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

sales compared to previous

year (annualised)

5 Cost of Sales

i.) Raw materials 0.00 0.00 0.00 0.00 0.00

(a) imported

(b) Indigenous 0 0.00 0.00 0.00 0.00

ii) Other spares 0.00 0.00 0.00 0.00 0.00

(a) Imported

(b) Indigenous

iii) Power and fuel 0.00 0.00 0.00 0.00 0.00

iv) Direct labour 0.00 0.00 0.00 0.00 0.00

( Salaries and wages)

v) Other mfg. Expenses 0.00 0.00 0.00 0.00 0.00

vi) Depreciation 0.00 0.00 0.00 0.00 0.00

vii) SUB TOTAL (I TO VI) 0.00 0.00 0.00 0.00 0.00

viii) ADD: Opening stocks-in-

Process

Sub-total 0.00 0.00 0.00 0.00 0.00


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Form II : Sheet 2 2013 2014 2015 2016 2017

M/s XYZ Ltd Provisi Estima Project Project Project

ix) Deduct : Closing stocks-in-

process

x) Cost of Production 0.00 0.00 0.00 0.00 0.00

xi) Add : Opening stock of

finished goods 0.00 0.00 0.00 0.00

SUB-TOTAL 0.00 0.00 0.00 0.00 0.00

xii) Deduct closing stock of

finished goods 0.00 0.00 0.00 0.00 0.00

xiii) SUB-TOTAL ( Total cost 0.00 0.00 0.00 0.00 0.00

of sales)

6 Selling general and administrative

expenses 0.00 0.00 0.00 0.00 0.00

7 SUB-TOTAL (5+6) 0.00 0.00 0.00 0.00 0.00

8 Operating profit before interest 0.00 0.00 0.00 0.00 0.00

( 3-7 )

9 Interest 0.00 0.00 0.00 0.00 0.00

10 Operating profit after interest 0.00 0.00 0.00 0.00 0.00

( 8-9 )

11 (i) Add other non-operating income

(a) Other income

(b) Misc. Income

Sub-total ( income ) 0.00 0.00 0.00 0.00

(ii) Deduct other non-operating expenses

(a) Amortisation of misc exp.

(b) Prior Period

Sub-total ( expenses ) 0.00 0.00 0.00 0.00 0.00

(iii) Net of other non-operating 0.00 0.00 0.00 0.00 0.00

income/expenses

12 Profit before tax/loss[10+11(iii)] 0.00 0.00 0.00 0.00 0.00

13 Provision for taxes 0.00 0.00 0.00

Deffered tax Liability

14 Net profit/loss ( 12-13 ) 0.00 0.00 0.00 0.00 0.00

15 (a) Equity dividend paid-amt 0.00 0.00 0.00 0.00 0.00

(Already paid+ B.S. provision)

(b) Dividend Rate

Dividend-Equity

Preference

Corporate Dividend Tax

Transfer to General Reserve

16 Retained profit ( 14-15 ) 0.00 0.00 0.00 0.00 0.00

17 Retained profit/Net profit (% age) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

17 % age rise (+) or fall (-) in net Profit % #DIV/0! #DIV/0! #DIV/0! #DIV/0!

PBT/Sales% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

PAT/Sales % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!


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LIABILITIES STATEMENT

AS PER BALANCE SHEET AS AT 31st MARCH

M/s XYZ Ltd Laks

2013 2014 2015 2016 2017

CURRENT LIABILITIES Provisi Estima Project Project Project

1 Short-term borrowings from

banks(including bills purchased,

discounted & excess borrowing

placed on repayment basis)

(i.) From applicant banks 0.00 0.00 0.00 0.00 0.00

(ii.) From other banks

(iii) Of which BP & BD

SUB TOTAL 0.00 0.00 0.00 0.00 0.00

2 Short term borrowings from

others

3 Sundry Creditors (Trade) 0.00 0.00 0.00 0.00 0.00

4 Advance payments from custo-

mers/deposits from dealers

5 Provision for taxes 0.00 0.00 0.00

6 Dividend payable

7 Other statutory liabilities

(due within one year)

8 Deposits/instalments of term

loans/DPGs/Debentures,etc.

(due within one year)

9 Other current liabilities & 0.00 0.00 0.00 0.00 0.00

provisions(due within 1 Yr)

Other Liability 0.00 0.00 0.00 0.00

SUB-TOTAL (B) 0.00 0.00 0.00 0.00 0.00

TOTAL CURRENT LIABILITIES 0.00 0.00 0.00 0.00 0.00


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TERM LIABILITIES

----------------------------------- Rs. in Laks

M/s XYZ Ltd 2013 2014 2015 2016 2017

Form III : Sheet 2 Provisi Estima Project Project Project

11 Debentures (not maturing

within one year)

12 Preference shares

(redeemable after one year)

13 Term loans(excluding instalment)

payable within one year)

14 Deferred Payment Credits

(excluding instalments due

within one year)

Sundry Creditors -capital goods

15 Term deposits (repayableafter one year)TBM Pay.

16 Other term liabilities

17 TOTAL TERM LIABILITIES 0.00 0.00 0.00 0.00 0.00

18 TOTAL OUTSIDE LIABILITIES 0.00 0.00 0.00 0.00 0.00

NET WORTH

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

19 Partners Capital 0.00 0.00 0.00 0.00 0.00

20 General reserve

21 Revaluation reserve

22 Other reserve (excluding

provisions)

23 Surplus (+) or deficit (-) in

Profit & Loss Account23a Others (specify)24 NET WORTH 0.00 0.00 0.00 0.00 0.00

25 TOTAL LIABILITIES 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

CURRENT RATIO #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

TOTAL CURRENT LIABILITIES 0.00 0.00 0.00 0.00 0.00

TOTAL CURRENT ASSETS 0.00 0.00 0.00 0.00 0.00

Current Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!


5/13

FORM III

Sheet 3

AS PER BALANCE SHEET AS AT : 31st MARCH

M/s XYZ Ltd Rs. in Laks

0 2013 2014 2015 2016 2017

ASSETS Provisi Estima Project Project Project

26 Cash and bank balances 0.00 0.00 0.00 0.00 0.00

27 Investment (other than long 0.00 0.00 0.00 0.00 0.00

term investment)

(i) Government & other

Trustee Securities

(ii) Other investments 0.00 0.00

28 (i) Receivables other than 0.00 0.00 0.00 0.00 0.00

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: 0.00 0.00 0.00 0.00 0.00

(i)Raw materials(including stores

& other items used in the

process of manufacture)

(a) Imported

(b) Indigenous

(ii) Stock-In-Process

(iii) Finished goods 0.00 0.00 0.00 0.00 0.00

(iv) Other Consumable Spares

(a) Imported(b) Indigenous)

31 Advance to suppliers of raw 0.00 0.00

materials & stores and spares

32 Advance payment of taxes

33 Other Current assets

(Specify major items) 0.00 0.00 0.00 0.00 0.00

Other current asstes

Deposits 0.00 0.00 0.00 0.00 0.00

34 TOTAL CURRENT ASSETS 0.00 0.00 0.00 0.00 0.00


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M/s XYZ Ltd

FIXED ASSETS 2013 2014 2015 2016 2017Form III : Sheet 4 Provisi Estima Project Est Proj.

35 WDV of Fixed assets 0.00 0.00 0.00 0.00 0.00

36 Depreciation for the year 0.00 0.00 0.00 0.00 0.00

37 NET BLOCK 0.00 0.00 0.00 0.00 0.00

OTHER NON-CURRENT ASSETS

38 Investment/bookdebts/advances/ 0.00 0.00 0.00 0.00 0.00

deposits which are not current

Ca

(i) a) Investment 0.00 0.00 0.00 0.00

Co./affiliates

b) Others (BG & LC Margin) 0.00 0.00 0.00 0.00

(ii) Advances to suppliers of 0.00 0.00 0.00 0.00

capital goods & contractors

(iii)Deferred receivables (maturityexceeding one year)

(iv)Others (a) Debtors> 6 months 0.00 0.00 0.00 0.00

(b) Security Deposits 0.00 0.00 0.00 0.00

(c) Others

39 Non-consumables stores &

spares

40 Other non-current assets incl- 0.00 0.00 0.00 0.00

uding dues from Directors

41 Total other non current assets 0.00 0.00 0.00 0.00

42 Intangible assets (patents, 0.00 0.00 0.00 0.00

goodwill, prelim.expenses, bad/

doubtful exp.not provided for etc)

43 TOTAL ASSETS(34+37+41+42) 0.00 0.00 0.00 0.00 0.00

Investment in Associates 0.00 0.00 0.00 0.00 0.00

44 NET WORKING CAPITAL 0.00 0.00 0.00 0.00 0.00

CURRENT RATIO #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

TNW 0.00 0.00 0.00 0.00 0.00

TOL/TNW #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!


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M/s XYZ Ltd

YEAR 2013 2014 2015 2016 2017

If ASSETS are equal to LIABILITIES Y Y Y Y Y

Balance Sheet Total ASSETS 0.00 0.00 0.00 0.00 0.00

Balance Sheet Total LIABILITIES 0.00 0.00 0.00 0.00 0.00

Diff Assets- liabilities 0.00 0.00 0.00 0.00 0.00

Is Balance Sheet SIP Closing stock Y Y Y Y Y

Equal to OP-Stmt. SIP Closing Stock

SIP Closing Stock :Asset Statement. 0.00 0.00 0.00 0.00 0.00

SIP Closing Stock : Operating Stmt. 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

Is Balance Sheet FG Closing stock Y Y Y Y Y

Equal to OP-Stmt. FG Closing Stock

FG Closing Stock : Asst. Stmt. 0.00 0.00 0.00 0.00 0.00

FG Closing Stock : OP. Statement 0.00 0.00 0.00 0.00 0.00

Is Balance Sheet Depreciation N Y Y Y YEqual to OP-Stmt. Depreciation

Balance Sheet Depreciation 0.00 0.00 0.00 0.00 0.00

Operating profit depreciation 0.00 0.00 0.00 0.00 0.00

Diff 0.00 0.00 0.00 0.00 0.00

PROFIT AFTER TAX 0.00 0.00 0.00 0.00 0.00

Dividend 0.00 0.00 0.00 0.00 0.00

Gross Sales 0.00 0.00 0.00 0.00 0.00

Adj. Sales = Net Sales+Increase 0.00 0.00 0.00 0.00 0.00

in FG & SIP

RM/ Adj. Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Spares/ Adj. Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Power & Fuel/ Adj. Sales(%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Labour/ Adj. Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Other Mfg Exp./Adj. Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Cost of Prod./ Adj. Sales(%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Cost Of sales / Sale (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

PBDIT 0.00 0.00 0.00 0.00 0.00

Selling+General Exp/Adj Sales % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Financial Ch./Adj.sales% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Is FAs Additions>TLs raised Y N N N N

Increase in FA 70.10 0.00 0.00 0.00 0.00

Increase in TL 53.07 0.00 0.00 0.00 0.00

If Cash Accrual>TL Installment N N N N N

Cash Accrual 0.00 0.00 0.00 0.00 0.00

TL installment 0.00 0.00 0.00 0.00 0.00

Net DSCR #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!


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M/s XYZ Ltd

INVENTORY & RECEIVABLES HOLDINNG LEVELS

2013 2014 2015 2016 2012

Particulars Aud. Aud. Provi Estim Proje

Stock In process : a) Indigenous 0.00 0.00 0.00 0.00 0.00

#D IV /0! #DIV/0! #D IV/0! #DIV/0! #D IV /0!

b) Imported 0.00 0.00 0.00 0.00 0.00

Finished Goods 0.00 0.00 0.00 0.00 0.00

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

Other Spares : a) Indigenous 0.00

b) Imported 0.00 0.00 0.00 0.00 0.00

Receivables : a) Domestic 0.00 0.00 0.00 0.00 0.00

#D IV /0! #DIV/0! #D IV/0! #DIV/0! #D IV /0!

S. Creditors 0.00 0.00 0.00 0.00 0.00

2.12 #DIV/0! #D IV/0! #DIV/0! #D IV /0!

Other Creditors 0.00 0.00 0.00 0.00 0.00

Other Current Assets 0.00 0.00 0.00 0.00 0.00

(Figures in i t a l i c s represent holding period in months.)


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M/s XYZ Ltd

PERFORMANCE AND FINANCIAL INDICATORS

Particulars 2013 2014 2015 2016 2012

Provisi Estima Project Esrim Proje

Domestic Sales(Gross) 0.00 0.00 0.00 0.00 0.00

Export Sales 0.00 0.00 0.00 0.00 0.00Net Sales 0.00 0.00 0.00 0.00 0.00

% rise/fall (-) in net sales 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

operating profit 0.00 0.00 0.00 0.00 0.00

Profit Before tax 0.00 0.00 0.00 0.00 0.00

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

Profit After Tax 0.00 0.00 0.00 0.00 0.00

Cash Accrual 0.00 0.00 0.00 0.00 0.00

Paid Up Capital 0.00 0.00 0.00 0.00 0.00

TNW 0.00 0.00 0.00 0.00 0.00

TOL/TNW (times) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

NWC 0.00 0.00 0.00 0.00 0.00


Adjusted TNW 0.00 0.00 0.00 0.00 0.00

Adjusted TOL/TNW #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

OTHER RATIOS

2013 2014 2015 2016 2012

Provisi Estima Project Estim ProjeOperating Cost/ sales % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Net Sales /TTA (times) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

PBDIT 0.00 0.00 0.00 0.00 0.00

PBDIT/Sales % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Particulars


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EFFICIENCY RATIOS

2013 2014 2015 2016 2012

Provisi Estima Project Estim Projec

Net Sales/ Total Tangible #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Assets (times)

PBT/ Total Tangible Assets #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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

Bank Finance/ Ct. Assets ( #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Inventory+ Receivables to n #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sales (days)

PBDIT 0.00 0.00 0.00 0.00 0.00

RISK RATING RELATED RATIOS


TOL/TNW (times) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

PBDIT/Interest (times) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!PAT/Net Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

ROCE (%) (PBDIT/TA) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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

Debt Equity

Debt 0.00 0.00 0.00 0.00 0.00

Premium 19.50 224.27 224.27 224.27 224.27

Equity 0.00 0.00 0.00 0.00 0.00

Reserves 0.00 0.00 0.00 0.00 0.00

Total Equity 19.50 224.27 224.27 224.27 224.27

Debt/Equity - - - - -

Return on TNW #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Capital Employed 19.50 224.27 224.27 224.27 224.27

Total Long term Debt 0.00 0.00 0.00 0.00 0.00

DEBT/equity 0.00 0.00 0.00 0.00 0.00

Particulars


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M/s XYZ Ltd

ABF ASSESSMENT As on 31st March

Rs. in Laks

2013 2014 2015 2016 2012

Aud. Aud. Aud Estim Projec

Total CA 0.00 0.00 0.00 0.00 0.00

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

Working Capital Gap 0.00 0.00 0.00 0.00 0.00

Net Working Capital (Act./Proj) 0.00 0.00 0.00 0.00 0.00

Assessed Bank Finance 0.00 0.00 0.00 0.00 0.00

NWC to TCA (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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

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

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

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

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

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

Check Total(12+13+14+15) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

2013 2014 2015 2016 2012

Particulars Aud. Aud. Aud Est. Proj.

NWC to TCA (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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

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

Check Total #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Particulars


12/13

FUND FLOW (DETAILED) As on 31st March

M/s XYZ Ltd Laks

2013 2014 2015 2016 2012

1 SOURCES Aud. Aud. Aud Estim Proje

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

b. Depreciation 0.00 0.00 0.00 0.00 0.00

c Increase in Capital 0.00 0.00 0.00 0.00

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

e. Decrease in

i.) Fixed Assets 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

f Others 0.00 0.00 0.00 0.00 0.00

g. Total 0.00 0.00 0.00 0.00 0.00

2 USES

a. Net Loss 0.00 0.00 0.00 0.00 0.00

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

c. Increase in

i) Fixed Assets 9.32 6.49 0.00 0.00 0.00

ii) Other Non current assets 0.00 0.00 0.00 0.00 0.00

d. Dividend Payment 0.00 0.00 0.00 0.00 0.00

e Others 0.00 0.00 0.00 0.00 0.00

f Total 9.32 6.49 0.00 0.00 0.00

FUNDS FLOW STATEMENT ( Summary)

Particulars 2013 2014 2015 2016 2017

3 i. Long Term Surplus/Deficit -9.32 -6.49 0.00 0.00 0.00

4 ii Increase/decrease in Curr. Assts. 52.80 0.00 0.00 0.00 0.00

5 iii Inc./Dec. in CL other than BB 26.72 0.00 0.00 0.00 0.00

6 iv Inc./Dec. in WC Gap 26.08 0.00 0.00 0.00 0.00

7 v Net Surplus (+) Deficit (-) -35.40 -6.49 0.00 0.00 0.00

8 vi Inc./Dec. in Bank Borrowings 13.39 0.00 0.00 0.00 0.00

FUNDS FLOW STATEMENT As on 31st MarchParticulars 2013 2014 2015 2016 2012

Long Term Sources 0.00 0.00 0.00 0.00 0.00

Long Term Uses 9.32 6.49 0.00 0.00 0.00

Surplus/Deficit -9.32 -6.49 0.00 0.00 0.00

Movement of TNW As on 31st March

Particulars 2013 2014 2015 2016 2012

Opening balance 25.86 0.00 0.00 0.00 0.00

1 Add.

i Profit/(-)Loss after Tax 0.00 0.00 0.00 0.00 0.00

ii Increase in Capital 0.00 0.00 0.00 0.00 0.00

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

iv Others 17.36 0.00 0.00 0.00 #REF!

2 Less

Div Paid(Incl.Div.Tax)/ Withdrawals 0.00 0.00 0.00 0.00 0.00TNW 43.22 0.00 0.00 0.00 #REF!


13/13

2010

opwdv Dep clowdv

Furniture 61389 10.00% 6139 55250

Vehicles 1469881 15.00% 220482 1249399

Computer 93280 40.00% 37312 55968

1624550 263933.1 1360617

2011

Furniture 55250 10.00% 5525 49725

additional Vehicles 2782003 15.00% 417300 2364702

Computer 55968 40.00% 22387 335812893221 445213 2448008

2012

Furniture 49725 10.00% 4973 44753

Vehicles 2364702 15.00% 354705 2009997

Computer 33581 40.00% 13432 20148

2448008 373110 2074898

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