CMA Format

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II - OPERATING STATEMENT

Name:
M/S Shivam Roller Flour Mills Pvt. Ltd
Year
No.of months
Amounts in Rs.
Last 2 Years Actuals Current Yr.
Estimates
(As per audited accounts)
Mar'2014 Mar'2015 Mar'2016
12
12
12
Lacs
Next Year
Projections
Mar'2017
12
1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
94.49
432.04
502.50
553.00
502.50
553.00
0.00
0.00
432.04
502.50
553.00
357.23%
16.31%
10.05%
88.90
391.14
749.25
171.45
0.00
0.00
0.00
0.00
88.90
391.14
749.25
171.45
0.00
0.00
0.00
0.00
Total
94.49
432.04
2. Less Excise Duty

3. Net Sales (1 - 2)
94.49
4. % age rise (+) or fall (-) in net sales

as compared to previous year (annualised)
N/A
5. Cost of Sales
i.
ii.
Raw materials (including stores and

other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
Other Spares
a.
Imported
b.
Indigenous
0.60
6.62
6.95
7.30
iii.
Power and Fuel
13.50
27.37
29.00
30.00
iv.
Direct Labour (Factory wages & salaries)
1.87
5.01
5.25
5.50
v.
Other manufacturing expenses
5.99
12.60
13.00
13.90
vi.
Depreciation
4.94
8.47
6.84
5.81
115.80
451.21
810.29
233.96
8.48
12.68
50.35
380.50
124.28
463.89
860.64
614.46
12.68
50.35
380.50
87.50
111.60
413.54
480.14
526.96
vii. Sub-total (i to vi)
viii. Add: Opening Stock-in-process

Sub-total (vii + viii)
ix.
Deduct: Closing Stock-in-process
x.
Cost of Production
Page1
xi.
Add: Opening Stock of finished goods
2.18
6.09
2.81
5.25
113.78
419.63
482.95
532.21
6.09
2.81
5.25
6.25
107.69
416.82
477.70
525.96
2.23
8.14
8.55
9.00
7. Sub-total (5 + 6)
109.92
424.96
486.25
534.96
8. Operating Profit before Interest (3 - 7)
-15.43
7.08
16.25
18.04
3.04
7.29
14.00
15.25
-18.47
-0.21
2.25
2.79
Sub-total (x + xi)
xii. Deduct: Closing Stock of finished goods
xiii. Sub-total (Total Cost of Sales)
6. Selling, general and administrative expenses
9. Interest
10. Operating Profit after Interest (8 - 9)
11. i.
Add: Other non-operating Income

a.
Profit on sale of Car
b.
Prior period Ites
c.
Other Income
0.04
d.
18.83
0.89
1.00
1.00
Sub-total (Income)
18.83
0.93
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
18.83
0.93
1.00
1.00
12. Profit before tax/loss [10 + 11(iii)]
0.36
0.72
3.25
3.79
13. Provision for taxes
0.08
-0.98
0.25
0.30
14. Net Profit / Loss (12 -13)
0.28
1.70
3.00
3.49
Equity dividend paid-amount

(Already paid + B.S. provision)
0.00
0.00
0.00
0.00
Dividend Rate (% age)
0.00
0.00
0.00
0.00
0.28
1.70
3.00
3.49
100.00%
100.00%
100.00%
100.00%
ii.
Deduct: Other non-operating expenses

a.
b.
c.
0.00
d.
Sub-total (Expenses)
iii.
15. a.
b.
Net of other non-operating income /

expenses [net of 11(i) & 11(ii)]
16. Retained Profit (14 - 15)

17. Retained Profit / Net Profit (% age)
Page2
FORM III - ANALYSIS OF BALANCE SHEET

LIABILITIES
Name:
Year
No.of months
Amounts in Rs.
Estimates
(As per audited BS)
Mar'2014 Mar'2015 Mar'2016
12
12
12
Lacs
Next Year
Projections
Mar'2017
12
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.
300.00
14.48
19.92
50.00
50.00
(of which BP & BD)
0.00
0.00
0.00
0.00
Sub-total [i + ii] (A)
14.48
19.92
350.00
50.00
0.00
0.00
0.00
0.00
4. Advance payments from customers /

deposits from dealers
0.00
0.00
0.00
0.00
5. Provision for taxation
0.08
0.13
0.25
0.30
6. Dividend payable
0.00
0.00
0.00
0.00
7. Other statutory liabilities (due within 1 year)
2.07
2.65
2.80
3.00
2. Short term borrowings from others

3. Sundry Creditors (Trade)
8. Deposits / instalments of term loans /

DPGs / debentures etc. (due within 1 year)
0.00
9. Other current liabilities & provisions

(due within 1 year) - specify major items
0.00
0.00
0.00
0.00
a.
Creditors for Expenses
0.00
b.
Creditors for CAPEX
0.00
0.00
0.00
0.00
c.
Others
2.15
2.78
3.05
3.30
16.63
22.70
353.05
53.30
d.
Sub total [2 to 9] (B)
10. Total current liabilities [A + B]
Page3
TERM LIABILITIES
11. Debentures (not maturing within 1 year)
0.00
12. Preference Shares (redeemable after 1 year)
0.00
0.00
0.00
8.00
5.50
0.00
13. Term loans (excluding instalments

payable within 1 year)
8.85
14. Deferred Payment Credits (excluding

instalments due within 1 year)
0.00
0.00
0.00
15. Term deposits (repayable after 1 year)
0.00
10.00
10.00
10.42
16. Other term liabilities
52.00
17. Total Term Liabilities [11 to 16]
8.85
10.42
70.00
15.50
25.48
33.12
423.05
68.80
100.62
100.62
100.62
100.62
-10.11
-8.42
-5.52
-4.47
21. Revaluation Reserve
0.00
0.00
0.00
0.00
22. Other Reserves (excluding Provisions)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
90.51
92.20
95.10
96.15
115.99
125.32
518.15
164.95
18. Total Outside Liabilities [10 + 17]
NET WORTH
19. Ordinary Share Capital
20. General Reserve
23. Surplus (+) or deficit (-) in Profit & Loss a/c

23. a.
Others
Subsidy
24. Net Worth

25. TOTAL LIABILITIES [18 + 24]
Page4
FORM III - ANALYSIS OF BALANCE SHEET (Continued)

ASSETS
Name:
Year
No.of months
Amounts in Rs.
Estimates
(As per audited BS)
Mar'2014 Mar'2015 Mar'2016
12
12
12
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-process
iii. Finished goods
iv. Other consumable spares
a. Imported
b. Indigenous
31. Advances to suppliers of raw materials
and stores/spares
32. Advance payment of taxes
33. Other current assets (specify major items)
a. Misc Items
b.
c.
d.
34. Total Current Assets (26 to 33)
Lacs
Next Year
Projections
Mar'2017
12
20.06
4.29
5.72
4.48
6.88
8.30
29.05
20.00
0.00
0.00
0.00
0.00
0.00
24.52
0.00
54.58
387.25
0.00
95.35
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12.68
6.09
5.75
50.35
2.81
1.42
380.50
5.25
1.50
87.50
6.25
1.60
5.75
1.42
1.50
1.60
45.00
Page5
5.63
5.63
5.58
5.58
5.60
5.60
0.00
0.00
57.09
0.00
0.00
72.75
472.62
5.60
5.60
125.43
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. Others
ii. Advances to suppliers of capital goods
and contractors
iii. Deferred receivables (maturity
exceeding 1 year)
iv. Others
a. Debtors>6 months
b. Security Deposit
c.
d.
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)
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44)
ADDITIONAL INFORMATION
A. Arrears of depreciation
B. Contingent Liabilities:
i.
Arrears of cumulative dividends
ii. Gratuity liability not provided for
iii. Disputed excise / customs /
tax liabilities
iv. Other liabilities not provided for
44.86
4.94
39.92
54.03
8.47
45.56
45.56
6.84
38.72
38.72
5.81
32.91
18.98
5.91
5.91
5.91
0.00
0.00
0.00
0.00
0.00
0.00
18.98
13.07
5.91
5.91
0.00
5.91
5.91
5.91
5.91
5.91
18.98
5.91
5.91
5.91
115.99
90.51
40.46
1.10
125.32
91.10
50.05
0.90
518.15
94.20
119.57
0.70
164.95
95.45
72.13
3.43
3.20
1.34
2.35
0.28
0.36
4.49
0.72
0.10
0.11
0.74
0.16
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Page6
Page7
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
Year
Amounts in Rs. Lacs

Last Year Current Yr. Next Year
Peak
Norms Actuals Estimates Projections Requirement
Mar'2015 Mar'2016 Mar'2017
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used 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. Imported
Month'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
7. Advances to suppliers of raw materials &
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances
Investments (other than long term):
i.
Govt. and other trustee securities
ii.
Fixed Deposits with banks
Instalments of deferred receivables
(due within 1 year)
Advance payment of taxes
Other current assets
Page8
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.42
(2.57)
50.35
(1.46)
2.81
(0.08)
1.50
(2.59)
380.50
(9.51)
5.25
(0.13)
1.60
(2.63)
87.50
(1.99)
6.25
(0.14)
8.30
29.05
20.00
(0.23)
(0.69)
(0.43)
0.00
0.00
0.00
0.00
45.00
0.00
9.87
4.29
11.32
5.72
10.08
4.48
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5.58
0.00
0.00
5.60
0.00
0.00
5.60
9. Total Current Assets
72.75
(To agree with item 34 in Form III)
Page9
472.62
125.43
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
Year
Amounts in Rs. Lacs

Peak
Norms Actuals Estimates Projections Requirement
Mar'2015 Mar'2016 Mar'2017
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 taxation
Dividend 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)
Page10
0.00
0.00
0.00
0.00
2.65
0.00
2.80
0.00
3.00
0.13
0.00
0.13
0.00
0.25
0.00
0.25
0.00
0.30
0.00
0.30
0.00
0.00
0.00
0.00
0.00
2.78
0.00
3.05
0.00
3.30
FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
Name:
First Method of Lending

Year
Amounts in Rs. Lacs

Peak
Actuals
Estimates Projections Requirement
Mar'2015 Mar'2016 Mar'2017
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

8. Max. permissible bank finance
(item-6 or 7, whichever is lower)
72.75
472.62
125.43
2.78
69.97
3.05
469.57
3.30
122.13
17.49
117.39
30.53
50.05
52.48
19.92
119.57
352.18
350.00
72.13
91.60
50.00
19.92
350.00
50.00
72.75
472.62
125.43
2.78
69.97
3.05
469.57
3.30
122.13
18.19
118.16
31.36
50.05
51.78
19.92
119.57
351.42
350.00
72.13
90.77
50.00
19.92
350.00
50.00
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)
4. Min. stipulated net working capital:
(25% of total Current Assets excluding
export receivables)
5. Actual / Projected net working capital
(Form-III-45)

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

shortfall in NWC (4 - 5)
Page11
FORM VI
FUNDS FLOW STATEMENT
Name:
Year
Amounts in Rs. Lacs

Last Year
Current Yr.
Next Year
Actuals
Estimates
Projections
Mar'2015
Mar'2016
Mar'2017
1. SOURCES
a.
Net Profit
1.70
3.00
3.49
b.
Depreciation
3.53
-1.63
-1.03
c.
Increase in Capital
0.00
0.00
0.00
d.
Increase in Term Liabilities

(including Public Deposits)
1.57
59.58
e.
Decrease in
i.
Fixed Assets
ii.
Other non-current Assets
f.
Others
g.
TOTAL
8.47
6.84
11.97
0.20
0.20
18.77
69.62
9.50
2. USES
a.
Net loss
b.
Decrease in Term Liabilities

(including Public Deposits)
c.
54.50
Increase in
i.
Fixed Assets
ii.
Other non-current Assets
9.17
d.
Dividend Payments
0.00
0.00
0.00
e.
Others
0.01
0.10
2.44
f.
TOTAL
9.18
0.10
56.94
9.59
69.52
-47.44
3. Long Term Surplus (+) / Deficit (-) [1-2]
Page12
4. Increase/decrease in current assets

* (as per details given below)
15.66
399.87
-347.19
0.63
0.27
0.25
6. Increase/decrease in working capital gap
15.03
399.60
-347.44
7. Net Surplus / Deficit (-) [3-6]
-5.44
-330.08
300.00
5.44
330.08
-300.00
337.55
70.46
50.50
0.00
0.00
0.00
ii. Increase/decrease in Stocks-in-Process
37.67
330.15
-293.00
iii. Increase/decrease in Finished Goods
-3.28
2.44
1.00
5. Increase/decrease in current liabilities

other than bank borrowings
8. Increase/decrease in bank borrowings

9. Increase/decrease in NET SALES
* Break up of item-4
i. Increase/decrease in Raw Materials
iv. Increase/decrease in Receivables

a)
Domestic
1.42
20.75
-9.05
b)
Export
0.00
0.00
0.00
-4.33
0.08
0.10
-15.82
46.45
-46.24
15.66
399.87
-347.19
v. Increase/decrease in Stores & Spares

vi. Increase/decrease in other current assets
TOTAL
Page13
OPERATING AND FINANCIAL PARAMETERS

NAME: M/S Shivam Roller Flour Mills Pvt. Ltd
YEAR
NET SALES
PBIDT
PBT
NET PROFIT
CASH ACCRUALS
PAID UP CAPITAL
TANGIBLE NET WORTH
CURRENT ASSETS
CURRENT LIABILITIES
NET WORKING CAPITAL
CURRENT RATIO
TOL/TNW
MOD. TOL/TNW
PBIDT/SALES (%)
NET PROFIT/SALES (%)
(Rs. in lacs)
Mar'2014
94.49
8.34
0.36
0.28
5.22
100.62
90.51
57.09
16.63
40.46
3.43
0.28
0.28
8.83
0.30
Page 14
Mar'2015
432.04
16.48
0.72
1.70
10.17
100.62
91.10
72.75
22.70
50.05
3.20
0.36
0.36
3.81
0.39
Mar'2016
502.50
24.09
3.25
3.00
9.84
100.62
94.20
472.62
353.05
119.57
1.34
4.49
2.54
4.79
0.60
Mar'2017
553.00
24.85
3.79
3.49
9.30
100.62
95.45
125.43
53.30
72.13
2.35
0.72
0.72
4.49
0.63

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ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT

M/S Shivam Roller Flour Mills Pvt. Ltd

2. Less Excise Duty

4. % age rise (+) or fall (-) in net sales

Raw materials (including stores and

Power and Fuel

Direct Labour (Factory wages & salaries)

Other manufacturing expenses

vii. Sub-total (i to vi)

viii. Add: Opening Stock-in-process

Deduct: Closing Stock-in-process

Add: Opening Stock of finished goods

8. Operating Profit before Interest (3 - 7)

6. Selling, general and administrative expenses

Add: Other non-operating Income

Profit on sale of Car

Prior period Ites

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

13. Provision for taxes

14. Net Profit / Loss (12 -13)

Equity dividend paid-amount

Dividend Rate (% age)

Deduct: Other non-operating expenses

Net of other non-operating income /

16. Retained Profit (14 - 15)

FORM III - ANALYSIS OF BALANCE SHEET

M/S Shivam Roller Flour Mills Pvt. Ltd

From applicant bank

From other banks

(of which BP & BD)

Sub-total [i + ii] (A)

4. Advance payments from customers /

5. Provision for taxation

7. Other statutory liabilities (due within 1 year)

2. Short term borrowings from others

8. Deposits / instalments of term loans /

9. Other current liabilities & provisions

Creditors for Expenses

Creditors for CAPEX

12. Preference Shares (redeemable after 1 year)

13. Term loans (excluding instalments

14. Deferred Payment Credits (excluding

15. Term deposits (repayable after 1 year)

16. Other term liabilities

17. Total Term Liabilities [11 to 16]

21. Revaluation Reserve

22. Other Reserves (excluding Provisions)

18. Total Outside Liabilities [10 + 17]

23. Surplus (+) or deficit (-) in Profit & Loss a/c

24. Net Worth

FORM III - ANALYSIS OF BALANCE SHEET (Continued)

M/S Shivam Roller Flour Mills Pvt. Ltd

M/S Shivam Roller Flour Mills Pvt. Ltd

Amounts in Rs. Lacs

9. Total Current Assets

(To agree with item 34 in Form III)

M/S Shivam Roller Flour Mills Pvt. Ltd

Amounts in Rs. Lacs

M/S Shivam Roller Flour Mills Pvt. Ltd

First Method of Lending

Amounts in Rs. Lacs

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