Escolar Documentos
Profissional Documentos
Cultura Documentos
1 Land 7492.00
2 Building 7231.00
3 plant and machinery 86706.00
4 Electric Installation 1227.00
5 Furniture, Fixtures and office appliances 690.00
6 Vehicles 527.00 103873.00
Contingencies 504.00
7 Preliminary Expenses 6232.60
8 Working capital Margin 9390.40
Total 120000.00
Means of Finance
S. No. Particulars
1 Own Capital:
Equity Capital 50000.00
Unsecured Loan 0.00 50000.00
2 Debts:
Term Loan 100000.00 100000.00
Total 150000.00
527.00 103873.00
504.00
6232.60
9390.40
MARUTI SUZUKI INDIA LIMITED
ASSUMPTIONS:
1. Number of Working Days in a year 300
I II III
Calculation of Sales
Sale Price Rs. In millions. per unit 0.6415 0.6415 0.6415 0.6415
material
Opening Stock 0.00 5.04 5.88
Add: Purchase 214880.40 214880.40 245577.60
Less: Closing Stock 10744.02 10744.02 12278.88
Calculation of Depreciation
Depreciation is calculated according to WDV Method
Land
Particulars I II III
Vehicles
Particulars I II III
Calculation of Creditors
Total Inventory
Raw Material 10,744.02 10,744.02 12,278.88
Work in Process 3,772.34 3,772.34 4,311.25
Finished Goods 12,477.39 12,477.39 14,259.87
Inventory 26,993.75 26,993.75 30,850.00
Add Debtors 23,918.45 24,108.26 27,556.82
Total Current Assets 50,912.20 51,102.01 58,406.82
Less Creditors 13,540.41 13,540.41 15,474.75
Working Capital 37,371.79 37,561.60 42,932.07
Margin for Working Capital 9,342.95 9,390.40 10,733.02
IV V VI VII VIII
IV V VI VII VIII
IV V VI VII VIII
12%
DSCR
I II III IV V VI VII
Profit after taxes 20093.08 11738.11 19746.00 20704.64 22868.33 25775.28 27699.69
Add Depreciation 13735.48 11718.06 10000.81 8538.85 7294.03 6233.90 5330.90
Add Interest on Loan 12000.00 12000.00 10615.39 8769.23 6923.08 5076.93 3230.78
Total 45828.55 35456.17 40362.19 38012.72 37085.43 37086.11 36261.37
1,384.63
15,384.60
16,769.23 159,999.94
2.12 1.91
MARUTI SUZUKI INDIA LIMITED
Sales Revenue
Sales 291007.75 293317.15 335274.59 335659.49 335659.49 335659.49 335659.49
Cost of Production :
Material consumption 204136.38 204131.34 233292.84 233292.00 233292.00 233292.00 233292.00
consumption of stores 2435.31 2435.31 2783.21 2783.21 2783.21 2783.21 2783.21
purchase of traded goods 9024.98 9024.98 10314.26 10314.26 10314.26 10314.26 10314.26
215596.67 215591.63 246390.31 246389.47 246389.47 246389.47 246389.47
Less : Stock Adjusted 3772.34 0.00 538.91 0.00 0.00 0.00 0.00
Total Cost of Production 248766.88 250516.77 282374.59 281450.70 280205.88 279145.76 278242.76
Less : Stock Adjusted 12477.39 0.00 1782.48 0.00 0.00 0.00 0.00
Cost of Goods Sold 236289.49 250516.77 280592.11 281450.70 280205.88 279145.76 278242.76
Selling & Distribution Exp. 9263.73 9263.73 10587.12 10587.12 10587.12 10587.12 10587.12
Interest on Term Loan 12000.00 12000.00 10615.39 8769.23 6923.08 5076.93 3230.78
Interest on Working Capital 3503.61 3521.40 4024.88 4027.85 4027.85 4027.85 4027.85
Preliminary exp. Written off 1246.52 1246.52 1246.52 1246.52 1246.52 0.00 0.00
Total Cost of Sales 262303.35 276548.42 307066.02 306081.42 302990.45 298837.66 296088.50
335659.49
335659.49
233292.00
2783.21
10314.26
246389.47
0.00
4311.25
4311.25
246389.47
26522.38
4561.57
277473.42
0.00
14259.87
14259.87
277473.42
58186.06
10587.12
1384.63
4027.85
0.00
293473.02
ROE
Return on own capital
42186.47 0.40
42186.47 ROCE
12655.94 Return on capital employed
29530.53 0.13
8.80
52,160.51
5,412.47
34092.10
PROJECTED BALANCE SHEET
I II III IV V VI VII
(Proj.) (Proj) (Proj) (Proj) (Proj) (Proj) (Proj)
LIABILITIES :
(A) Opening Capital 50000.00 70093.08 81831.19 101577.18 122281.83 145150.15 170925.43
Add: Profit/ (loss) 20093.08 11738.11 19746.00 20704.64 22868.33 25775.28 27699.69
Closing Balance 70093.08 81831.19 101577.18 122281.83 145150.15 170925.43 198625.12
(B) Term Loan 100,000.00 92,307.70 76,923.10 61,538.50 46,153.90 30,769.30 15,384.70
(C) Working Capital L 28028.84 28171.20 32199.05 32222.78 32222.78 32222.78 32222.78
(E) Unsecured Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(G) Other Current Liab. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
ASSETS :
(A) Fixed Assets (Gross) 104377.00 104377.00 104377.00 104377.00 104377.00 104377.00 104377.00
Less : Depreciation 13735.48 25453.54 35454.34 43993.19 51287.22 57521.12 62852.02
Net Block 90641.52 78923.46 68922.66 60383.81 53089.78 46855.88 41524.98
the cash balance is availble for replacement of plant and machinerires and for expansion purposes.
VIII
(Proj)
198625.12
29530.53
228155.65
0.00
32222.78
0.00
15474.75
0.00
275853.18
104377.00
67413.59
36963.41
0.00
30850.00
0.00
27588.45
180451.42
0.00
275853.28
-0.10
CASH FLOW STATEMENT
(Rs. In million)
PARTICULARS
0 I II III IV V VI VII
SOURCES OF FUNDS
Net Profit after Tax , Dep. & prel 0.00 35,075.07 24,702.69 30,993.32 30,490.01 31,408.87 32,009.18 33,030.59
Share Capital 50,000.00 50,000.00 0.00 0.00 0.00 0.00 0.00 0.00
Term Loan 100,000.00 100,000.00 0.00 0.00 0.00 0.00 0.00 0.00
Unsecured Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in WC Loan 28,028.84 142.36 4,027.85 23.73 0.00 0.00 0.00
TOTAL FUNDS AVAILABLE 150,000.00 213,103.92 24,845.05 35,021.17 30,513.74 31,408.87 32,009.18 33,030.59
APPLICATION OF FUNDS
Fixed Assets 104,377.00 104,377.00 0.00 0.00 0.00 0.00 0.00 0.00
Pre-op Exp 6,232.60 6,232.60 0.00 0.00 0.00 0.00 0.00 0.00
Incre.in Investment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Incre.In Woking Capital 0.00 37,371.79 189.81 5,370.46 31.64 0.00 0.00 0.00
Repayment of Term Loan 0.00 7,692.30 15,384.60 15,384.60 15,384.60 15,384.60 15,384.60
TOTAL APPL. OF FUNDS 60.00 147,981.39 7,882.11 20,755.06 15,416.24 15,384.60 15,384.60 15,384.60
Opening Balance of Cash 0.00 65,122.53 82,085.46 96,351.57 ### ### ###
Cash accrued during the year 65,122.53 16,962.94 14,266.11 15,097.50 16,024.27 16,624.58 17,645.99
Closing Balance of Cash 65,122.53 82,085.46 96,351.57 ### ### ### ###
VIII
34,092.10
0.00
0.00
0.00
0.00
34,092.10
0.00
0.00
0.00
0.00
15,384.60
15,384.60
###
18,707.50
###
Assessment in Working Capital Requirements
I II III IV V
A. CURRENT ASSETS
Stock-in-trade 26993.75 26993.75 30850.00 30850.00 30850.00
Receivables 23918.45 24108.26 27556.82 27588.45 27588.45
Advances 0.00 0.00 0.00 0.00 0.00
Cash and Bank 65122.53 82085.46 96351.57 111449.07 127473.34
Other current assets
Total current assets 116034.73 133187.47 154758.39 169887.53 185911.80
B. Current Liabilities
Sundry creditors 13540.41 13540.41 15474.75 15474.75 15474.75
Statutory liablities 0.00 0.00 0.00 0.00 0.00
Other Current Liabilities 0.00 0.00 0.00 0.00 0.00
1. GROSS SALES
I)Gross Sales 143.64 175.14 200.34 201.60
Total 143.64 175.14 200.34 201.60
percentage rise
(+) or fall ( - )
in Receipts as compared to previous year
ii) OTHER INCOME
a. Duty draw back 0.00 0.00 0.00 0.00
b. Insurance Claim 0.00 0.00 0.00 0.00
c. Commission & Brokerage received 0.00 0.00 0.00 0.00
d. Sub total (a+b+c) 0.00 0.00 0.00 0.00
iii) Total (I) + (ii) 143.64 175.14 200.34 201.60
2. COST OF SALES
(I) Consumpsion 95.76 116.76 133.56 134.40
(ii) Other Trading Expenses
(Carrige Inword, Commission,
Brokerage on Purchases) 18.64 22.55 25.79 25.92
(iii) Sub Total (i+ii) 114.40 139.31 159.35 160.32
(iv) Add - Opening Stock 0.00 6.30 7.35 8.40
(v) Sub Total (iii+iv) 114.40 145.61 166.70 168.72
(vi) Less Closing Stock 6.30 7.35 8.40 8.40
(vii) Sub-Total (Total Cost of Sales)(v-vi) 108.10 138.26 158.30 160.32
3. SELLING GENERAL &
ADMINISTRATIVE EXPENSES
(Including Bonus Payment) 11.81 13.78 15.74 15.74
4. OPERATING PROFIT
(Before intrerst & Depreciation)
[1(iii) - 2 (vii) - 3 ] 23.73 23.11 26.30 25.54
5. INTEREST on working capital 1.59 1.89 2.17 2.17
on term loan 4.80 4.80 4.25 3.51
6. DEPRECIATION 4.93 4.31 3.77 3.31
7. OPERATING PROFIT
(after interest & depreciation)
(4-5-6) 12.42 12.11 16.11 16.54
8. (i) Add : Other non Operating Income 0.00 0.00 0.00 0.00
a.C & A Commission 0.00 0.00 0.00 0.00
b. Interest 0.00 0.00 0.00 0.00
c. Discount 0.00 0.00 0.00 0.00
d. Sub - Total (INCOME) 0.00 0.00 0.00 0.00
(ii) Less - Non operating Expenses 0.60 0.60 0.60 0.60
a. 0.00 0.00 0.00 0.00
b. 0.00 0.00 0.00 0.00
c. Sub - Total (EXPENSES) 0.00 0.00 0.00 0.00
(iii) Net of other Non operating 0.00 0.00 0.00 0.00
Income /expenses [Net of 0.00 0.00 0.00 0.00
8(I) & 8 (ii) 0.00 0.00 0.00 0.00
09. PROFIT/(LOSS) BEFORE TAX [7+8(iii)] 11.82 11.51 15.51 15.94
10. PROVISION FOR TAXES 2.09 1.99 3.19 3.32
11. NET PROFIT/(LOSS) (9-10) 9.73 9.51 12.32 12.62
12. (a) Equity Dividend paid ** 0.00 1.00 2.00 3.00
(b) Dividend Rate 0% 100% 200% 300%
13. RETAINED PROFIT 9.73 8.51 10.32 9.62
14. RETAINED PROFIT/NET PROFIT 100% 89% 84% 76%
( %AGE ) (13 - 11)
ADDITIONAL DATA
Break-up of Sales Turnover
(inclusiv of other income)
a. Domestic Sales
1st Quarter 0.00 0.00 0.00 0.00
2nd Quarter 0.00 0.00 0.00 0.00
3rd Quarter 0.00 0.00 0.00 0.00
4th Quarter 0.00 0.00 0.00 0.00
Sub Total 0.00 0.00 0.00 0.00
b. Expotr sales
1st Quarter 0.00 0.00 0.00 0.00
2nd Quarter 0.00 0.00 0.00 0.00
3rd Quarter 0.00 0.00 0.00 0.00
4th Quarter 0.00 0.00 0.00 0.00
Sub Total 0.00 0.00 0.00 0.00
Total (a + b)
[To agree with 1 (iii)] 0.00 0.00 0.00 0.00
APPENDIX 1/.IV
Assessment in working Capital Requirements
FORM - III
Analysis Of Balance Sheet
Name - XYZ Industries
(Amount - Rs. In lacs)
As Per Profit & Loss AccountsActuals/estimates for the year ended/ending
I II III IV
CURRENT LIABILITIES
1. Short term borrowings from banks(incldg.
bills purchased, discounted & excess
borowings palace on repayment basis)
(a) from applicant bank (CC Limit) 12.69 15.16 17.33 17.39
Against Bank FDR 0.00 0.00 0.00 0.00
(b) from other banks 0.00 0.00 0.00 0.00
(c) ( of which BP & BD)
sub - total (A) 12.69 15.16 17.33 17.39
2. Short term borrowings from others 0.00 0.00 0.00 0.00
3. Sundry Creditors (Trade)
( month's purchases) 4.20 4.90 5.60 5.60
4. Advance payments from customers
/deposits from dealers 0.00 0.00 0.00 0.00
5. Provision for taxation 0.00 0.00 0.00 0.00
6. Dividend Payable 0.00 0.00 0.00 0.00
7. Other statutory liabilities
(due within one year) 0.00 0.00 0.00 0.00
8. Deposits/ Debentures/ Instalments
under term loan/ DPGs, etc.
(due within one year) 0.00 0.00 0.00 0.00
TERM LIABILITIES
11.Debentures(not maturing within one year) 0.00 0.00 0.00 0.00
12.Prefereance shares ( redeemable after
one year) 0.00 0.00 0.00 0.00
13.Term loan (excluding instalment payable
within one year)(Unsecured Loans) 40.00 36.92 30.77 24.62
14. Deferred Payment Credits
(excluding instalment due
within one year) 0.00 0.00 0.00 0.00
15. Term loan (repayable after one year) 0.00 0.00 0.00 0.00
16. Other term liabilities 0.00 0.00 0.00 0.00
17. Total term liabilities 40.00 36.92 30.77 24.62
18. Total outside liabilities (10 + 17) 56.89 56.98 53.70 47.61
NET WORTH
19. Share Capital 20.00 29.74 39.25 51.57
20. General Reserve 0.00 0.00 0.00 0.00
21. Revaluation Reserve 0.00 0.00 0.00 0.00
22. Other reserve ( excluding Provision) 0.00 0.00 0.00 0.00
23. Surplus (+) or deficit ( - ) in 0.00 0.00 0.00 0.00
Profit & Loss Account) 9.73 9.51 12.32 12.62
24. Net Worth 29.74 39.25 51.57 64.19
25. Total Liabilities (18 + 24) 86.62 96.24 105.27 111.80
CURRENT ASSETS
26. Cash & Bank Balance 16.08 26.61 36.42 46.78
27. Investments
(Other then long term Investments)
( I ) Governmrnts & other Trustees
Securities) 0.00 0.00 0.00 0.00
( ii ) Fixed deposite with banks 0.00 0.00 0.00 0.00
28. ( I ) Receivable other then deferred &
Exports (Including bills purchased
& discounted by bankers
(Month's domestic Sales) 8.98 10.95 12.52 12.60
( ii )Export receivables
Exports (Including bills purchased
& discounted by bankers
(Month's domestic Sales) 0.00 0.00 0.00 0.00
29. Instalments under deferred receivables
( due within one year) 0.00 0.00 0.00 0.00
30. Stock-in-trade (Month's cost of sales) 12.14 14.17 16.19 16.19
31. Advances to suppliers of merchandise 0.00 0.00 0.00 0.00
32. Advances payment of taxes 0.00 0.00 0.00 0.00
33. Other current Assets
(Specify major Items) 0.00 0.00 0.00 0.00
34. Total Current Assets (Total of 26 to 33) 37.20 51.72 65.13 75.57
FIXED ASSETS
35. Gross Block(Land & Building machinery
furniture & fitings vehicles) 51.95 47.02 42.71 38.94
36. Depreciation to date 4.93 4.31 3.77 3.31
37. Net Block (35-36) 47.02 42.71 38.94 35.63
ADDITIONAL INFORMATION
(A) Arrears of Depreciation 0.00 0.00 0.00 0.00
(B) Contingent liabilities :
(a) Arrears of cumulative dividends)
(b) Gratuity liability not provided for 0.00 0.00 0.00 0.00
(c) Disputed excise/customs/tax
liabilities 0.00 0.00 0.00 0.00
(d) Bills accepted/guarantees extended
to accommodate associate/sister
concerns or other third parties 0.00 0.00 0.00 0.00
(e) Other liabilities not provided for 0.00 0.00 0.00 0.00
APPENDIX 1/.IV
Assessment in Working Capital Requirements
FORM - IV
Comparative Statement of Current Assets and Current Liabilities
Name - XYZ Industries
I II III IV
A. CURRENT ASSETS
1) Stock-in-trade
(month's cost of sales) 12.14 14.17 16.19 16.19
2) Receivables other
then export and deferr
ed receivables (inclu-
ding bills purchased
and discounted by
bankers)
(month's domestics -
Sales) 8.98 10.95 12.52 12.60
3) Export receivable
(including bills purch-
ased and discounted)
(Month's export Sales) 0.00 0.00 0.00 0.00
4) Advances to supp-
liers of merchandies 0.00 0.00 0.00 0.00
5)Other current assets
(including cash &
Bank balances &
diferred receivables
due with in one year )
(specify major items) 16.08 26.61 36.42 46.78
6)Total current assets
(To agree with item 34
in From III) 37.20 51.72 65.13 75.57
B. Current Liabilities
(Other then bank
borrowings for working
capital )
7) Sundry creditors
(Trade)
(Month's Purchases) 4.20 4.90 5.60 5.60
8) Advance payments
from customers/
deposits from dealers 0.00 0.00 0.00 0.00
9) Statutory liablities 0.00 0.00 0.00 0.00
10) Other Current
liabilities (Specify
major items such as
short term borrowing,
unsecured loans,
dividend payable,
instalments of TL ,
DPG, Public deposits
debentures etc.) 0.00 0.00 0.00 0.00
11) Total
(To agree with sub-
total B-Form III) 4.20 4.90 5.60 5.60
4.20 4.90 5.60 5.60
APPENDIX 17.V
Assessment in Working Capital Requirements
FORM - V
Computation of Maximum Permissible Bank Finance for Working Capital
Name - XYZ Industries
I II III IV
01. Total current Assets (34 of form III ) 37.20 51.72 65.13 75.57
02. Current Liabilities (2 to 9 of form III )
Other then bank borrowings) 4.20 4.90 5.60 5.60
03. Working Capital Gap (WCG) (1 - 2) 33.00 46.81 59.53 69.97
04. Min. stipulated Net Working Capital
25% of total current assets other then
Export Receivables
[ as at 28 (ii) of form III] 9.30 12.93 16.28 18.89
05. Actual/projected net working capital
(45 of form III) 20.31 31.66 42.20 52.57
06. Item 3 minus item 4 23.70 33.88 43.25 51.07
07. Item 3 minus item 5 12.69 15.16 17.33 17.39
08. Maximum permissible bank finance
(Item 6 or 7, which ever is lower) 12.69 15.16 17.33 17.39
09.Excess borrowings, if any representing
shortfall in NWC (4 - 5) 0.00 0.00 0.00 0.00
APPENDIX 17.VI
Assessment in Working Capital Requirements
FORM - VI
I II III IV
1. Sources
a) Net Profit (after tax) 9.73 9.51 12.32 12.62
b) Depreciation 4.93 4.31 3.77 3.31
c) Increase in capital 20.00 0.00 0.00 0.00
d) Increase in term Liabilities (Includings Public
deposits) 40.00 0.00 0.00 0.00
e) Decrease in
I) Fixed Assets 0.00 0.00 0.00 0.00
ii) Other non-current assets 0.60 0.60 0.60 0.60
f) Others
g) Total 75.26 14.42 16.69 16.53
2. Uses
a) Net Loss 0.00 0.00 0.00 0.00
b) Decrease in Term Liabilities
(including public deposits) 0.00 3.08 6.15 6.15
c) Increase in :
I) Fixed Assets 51.95 0.00 0.00 0.00
ii) Other non-current assets 3.00 0.00 0.00 0.00
d) Dividend payments 0.00 0.00 0.00 0.00
e) Others 0.00 0.00 0.00 0.00
f) Total 54.95 3.08 6.15 6.15
3. Long Tern Surplus (+)/Deficit ( - ) (1 - 2) 20.31 11.34 10.54 10.38
4. Increase/decrease in current assets
*(as per details given below) 37.20 14.51 13.41 10.44
5. Increase/decrease in current liabilities
Other then bank borrowings 4.20 0.70 0.70 0.00
6. Increase/decrease in working capital gap 33.00 13.81 12.72 10.44
7. Net Surplus ( + )/deficit 9 ( - )
(Difference of 3 & 6 ) -12.69 -2.47 -2.17 -0.06
8. Increase/decrease in Bank borrowings 12.69 2.47 2.17 0.06
INCREASE/DECREASE IN NET SALES
I). Increase/decrease in stock-in-trade 0.00 0.00 2.02 2.02
ii). Increase/decrease in Receivables
(a) Domestic 0.00 0.00 1.97 1.58
(b) Exports
(Amount - Rs. In lacs)
201.60
201.60
0.00
0.00
0.00
0.00
201.60
134.40
25.92
160.32
8.40
168.72
8.40
160.32
15.74
25.54
2.17
2.77
2.91
17.68
0.00
0.00
0.00
0.00
0.00
0.60
0.00
0.00
0.00
0.00
0.00
0.00
17.08
3.66
13.42
4.00
400%
9.42
70%
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Amount - Rs. In lacs)
17.39
0.00
0.00
17.39
0.00
5.60
0.00
0.00
0.00
0.00
0.00
0.00
5.60
22.99
0.00
0.00
18.46
0.00
0.00
0.00
18.46
41.45
64.19
0.00
0.00
0.00
0.00
13.42
77.61
119.06
57.55
0.00
0.00
12.60
0.00
0.00
16.19
0.00
0.00
0.00
86.34
35.63
2.91
32.72
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
119.06
77.61
63.35
3.76
0.53
0.00
0.00
0.00
0.00
0.00
es
16.19
12.60
0.00
0.00
57.55
86.34
5.60
0.00
0.00
0.00
5.60
5.60
86.34
5.60
80.74
21.59
59.16
Capital
86.34
5.60
80.74
21.59
63.35
59.16
17.39
17.39
0.00
V
13.42
2.91
0.00
0.00
0.00
0.60
16.93
0.00
6.15
0.00
0.00
0.00
0.00
6.15
10.77
10.77
0.00
10.77
0.00
0.00
0.00
0.08
APPENDIX 17.1
FORM - I
Particular of the Existing/Proposed Limits from the Banking System
(Limits from all Banks & Financial Institutions as on date of application)
S. No. Name of Bank/ Nature of Exisiting Extent to which limits Balance Limits now
Financial Institution facility Limits were utilised during Out Standing requested
the last 12 Months As on date
Max. Min.
ANNEXURE TO FORM 1
INFORMATION ON ASSOCIATE COMPANIES
S.No. Name of Line of Annual Limits from all Banks and Financial Institutions
the asso- Activity make up
ciates co. of account Name of Working Capital Term DGP Over
(Date of Banks/ loan dues
Balance Financial Fund Non fund if any
Sheet) Institutions base base
1 2 3 4 5 6 7 8 9 10