ASSESSMENT OF WORKING CAPITAL REQUIREMENT
FORM II - OPERATING STATEMENT
(Rs. in lacs)
NAME
Audited Audited Audited Estimated Projected
Estimate Estimate Estimate Estimate Estimate
2014 2015 2016 2017 2018
(12 M) (12 M) (12 M) (12 M) (12 M)
[1] [2] [3] [4] [5]
1 Gross Sales
I) Domestic Sales
ii) Export 0 0 0 0 0
Total 0 0 0 0 0
2 Less Excise Duty 0 0 0
3 Net Sales ( 0 0 0 0 0
4 %age rise (+) or fall (-) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
as compared to previuos year
5 Cost of sale
i) Raw Materials ( incldg. stores and
other items used in the process of
manufactur
a) Imported
b) Indigenous
ii) Other Spares
iii) Power & Fuel
iv) Direct Labour (Factory wages & salary)
v) Other Manufacturing Expenses
vi) Depreciation
vii) Sub Total (i 0 0 0 0 0
viii) Add : Openi 0 0 0 0 0
Sub Total 0 0 0 0 0
xi) Deduct : Cl 0 0 0 0 0
x) Cost of Pr 0 0 0 0 0
xi) Add : Opening Stock o 0
0 0 0 0 0
xii) Deduct : Cl 0
xiii) Sub Total ( 0 0 0 0 0
6 Selling ,Ge 0 0
Expenses
7 Sub Total ( 0 0 0 0 0
8 Operating P 0 0 0 0 0
9 Interest
10 Operating P 0 0 0 0 0
11 i) Add other non - operative income:
a) Interest Earned 0 0 0
b) Duty Draw 0 0 0 0 0
Sub - tot 0 0 0 0 0
ii) Deduct oth 0 0 0 0 0
a) Preliminar 0 0 0 0 0
b) Prior Peri 0 0 0 0 0
Sub - total 0 0 0 0 0
iii) Net if other non-operating income/exp.
(net of 11(I 0 0 0 0 0
12 Profit / los 0 0 0 0 0
13 Provision for taxes @ 33.99 0 0 0
14 Net Profit 0 0 0 0 0
15 Dividend P 0 0 0 0 0
Deficit Br 0 0 0
16 Retained pr 0 0 0 0 0
17 Retained pr #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
FORM III - ANALYSIS OF BALANCE SHEET
NAME 0 0 0 0 0
Audited Audited Audited Estimated Projected
Estimate Estimate Estimate Estimate Estimate
2014 2015 2016 2017 2018
(12 M) (12 M) (12 M) (12 M) (12 M)
[1] [2] [3] [4] [4]
Current Liabilities
1 Short term borrowings from banks
(incldg. bills purchased and discounted
and the borrowings placed on repayment
basis)
i) from applicable bank
ii) from other 0 0 0 0 0
iii)
Sub Total ( 0 0 0 0 0
2 Short term 0 0 0 0 0
3 Sundry Creditors (Trade)
4 Advance payments from customers/
deposits from dealers 0 0 0
5 Provision for taxation 0 0 0
6 In Current 0 0 0 0 0
7 Other Statutory liabilities
(due within one year)
8 Instalments of term loan / deffered
payments / credits / debentures/
redeemable preferance shares (due
within one year)
9 Other current liabilities and provi 0 0 0
(disputed liability)
(specify major items)
Sub Total ( 0 0 0 0 0
10 Total Curren 0 0 0 0 0
(total of items 1 to 9)
Term Liabilities
11 Debentures 0 0 0 0 0
12 Preference 0 0 0 0 0
13 Term Loans (excldg. of instalment
within one year)
14 Deferred payment credits (excldg. instalments
payable wi 0 0 0 0 0
15 Term Deposits (repayable after o 0 0 0
16 other term liabilities 0 0 0
17 Total term l 0 0 0 0 0
(total of items 11 to 16)
18 total outsid 0 0 0 0 0
(item 10 + item 17)
Net Worth
Ordinary share capital
19 Share appl 0 0 0 0 0
20 General Reserve 0 0 0
21 Developmen 0 0 0 0 0
22 Other Reserve (excldg. provisions) (Revaluation)
23 Surplus (+) or Deficit (-) in P & L 0 0 0
24 Net Worth 0 0 0 0 0
25 Total Liabil 0 0 0 0 0
FORM III - ANALYSIS OF BALANCE SHEET (CONTD)
NAME 0 0 0 0 0
Audited Audited Audited Estimated Projected
Estimate Estimate Estimate Estimate Estimate
2014 2015 2016 2017 2018
(12 M) (12 M) (12 M) (12 M) (12 M)
[1] [2] [3] [4] [4]
Current Assets
26 Cash and Bank Balances
27 Invetments
i) Government 0 0 0 0 0
ii) Fixed Depo 0 0 0 0 0
28 i) Receivables other than deferred and receivables
(incldg . bills purchased and discounted by
bankers)
ii) Export rece 0 0 0 0 0
29 Instalments 0 0 0 0 0
(due within one year)
30 Inventory :
i) Raw Materials ( incldg. stores and items used
in the process of manufacture)
a) Imported 0 0 0 0 0
b) Indigenous 0 0 0
0
ii) Stocks in process 0 0 0
iii) Finished Goods 0 0 0
iv) other cons 0 0 0 0 0
a) Imported 0 0 0 0 0
b) Indigenous 0 0 0
31 Advance to suppliers of raw material/ stores /
spares consumable for gas.
32 Advance pa 0 0 0 0 0
33 Other curre 0 0 0 0 0
(major items to be specified individually)
34 Total Curre 0 0 0 0 0
FIXED ASSETS
35 Gross Block (land & buildings, machinery,
construction in progress)
Revaluation Reserve
36 Depreciation to Date
37 Net Block ( 0 0 0 0 0
Other Non Current Assets
38 Invetments / book debts/ advances/ deposits/
which are n
i) Investments 0 0 0 0 0
Others 0 0 0 0 0
ii) Advacnes ot
contractors for capital expenditu 0 0 0
iii) Deferred receivables ( other than those maturing
within one 0 0 0 0 0
iv) Others 0 0 0
39 Non consum 0 0 0 0 0
40 Other miscellaneous assets incldg. loans
from direct 0 0 0 0 0
41 Total other 0 0 0 0 0
(total of items 38 to 40)
42 Intangible Assets (patents, goodwill, preliminary
and formation expenses, book debts not
provided for etc.)
43 Total Asset 0 0 0 0 0
0 0 0 0 0
44 Tangible Ne 0 0 0 0 0
45 Net Workin 0 0 0 0 0
(17+24)-(37
46 Current Rat #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
47 Total Otusi #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
(18/44)
FORM IV COMPARITIVE STATEMENT OF CURRENT ASSETS
AND CURRENT LIABILITES
NAME 0 0 0 0 0
Audited Audited Audited Estimated Projected
Estimate Estimate Estimate Estimate Estimate
2014 2015 2016 2017 2018
(12 M) (12 M) (12 M) (12 M) (12 M)
[1] [2] [3] [4] [4]
1 Current Assets
i) Raw Materials (incldg stores and other items
used in the process of manufacture)
a) Imported 0 0 0 0 0
(months consumption)
b) Indigenous 0 0 0 0 0
(months consumption)
ii Other consumable spares(excldg those
included un 0 0 0 0 0
0 0 0 0 0
Indigenous 0 0 0 0 0
iii Stocks - in 0 0 0 0 0
(months cost of production)
iv Finished G 0 0 0 0 0
(months cost of sales)
v Receivables other than exports and deferred
receivables 0 0 0 0 0
vi Export Rece 0 0 0 0 0
(months export sales)
vii Advances to 0 0 0 0 0
stores / spares consumables for
viii other current assets incldg. cash balances
and deferred receivables due within one year
(major item 0 0 0 0 0
ix Total Curre 0 0 0 0 0
(to agree w 0 0 0 0 0
II Current Liablities :
(other than bank borrowings for working capital)
i) Creditors f 0 0 0 0 0
stores and consumable spares
(months pruchases)
ii) Advance f 0 0 0 0 0
iii) Statutory li 0 0 0 0 0
iv) Other curre #VALUE! 0 0 0 0
specified inividually)
(short term borrowings, unsecured loans,
dividend payable, instalment of term loans)
a) DPG, Public Deposits, Deb. etc.
Sub Total #VALUE! 0 0 0 0
(to agree with sub total (B) in form III)
FORM V - COMPUTATON OF MAXIMUM BANK FINANCE FOR
WORKING CAPITAL
NAME 0 0 0 0 0
Audited Audited Audited Estimated Projected
Estimate Estimate Estimate Estimate Estimate
2014 2015 2016 2017 2018
(12 M) (12 M) (12 M) (12 M) (12 M)
1 Total Curre 0 0 0 0 0
2 Other Curre #VALUE! 0 0 0 0
(other than bank borrowings)
(14 of form IV)
1 3 Working Ca #VALUE! 0 0 0 0
2 4 Minimum st 0 0 0 0 0
25% of WCG/ 25% ot total current assets
as the case may be depending upon the method
of lending being applied (export receivables
to be excluded under both the method)
(Iind method)
3 5 Actual / Pr 0 0 0 0 0
(45 of form III)
4 6 Item 3 min #VALUE! 0 0 0 0
5 7 Item 3 min #VALUE! 0 0 0 0
6 8 Maximum pe#VALUE! 0 0 0 0
(item 4 or item 5 whichever is lower)
7 9 Excess bor 0 0 0 0 0
net working capital) to be converted into
working capital term loan
(item 2 minus item 3)
PART VI - FUNDS FLOW STATEMENT
1 Sources :
a Net Profit ( 0 0 0 0 0
b Depreciati 0 0 0 0 0
c Increase in 0 0 0 0 0
d Increase i 0 0 0 0 0
Defferred payment liabilities
(item 46 in form IIIA)
e Decrease in
Fixed Assets
Other Non 0 0 0 0 0
f Others
g Total 0 0 0 0 0
2 USES
a Decrease in 0 0 0 0 0
b Increase in
Fixed Asset 0 0 0 0 0
Other non current assets
c Dividend P 0 0 0 0 0
d Total 0 0 0 0 0
3 Long Term S 0 0 0 0 0
4 Increase / 0 0 0 0 0
(as per details given below)
(form II)
5 Increase/ decrease in Current Liabilities
other than 0 0 0 0 0
(Form II)
6 Increase /
Gross fund 0 0 0 0 0
7 Net Surplus 0 0 0 0 0
(diff of less taxes paid/ payable relating to
8 Increase/ 0 0 0 0 0
FINANCIAL INDICATORS
Net Tangib 0 0 0 0 0
Outside Liab 0 0 0 0 0
Term Liabil 0 0 0 0 0
Net Fixed A 0 0 0 0 0
Net Workin 0 0 0 0 0
Amount invested in outside business/
diversion o 0 0 0 0 0
Net Sales 0 0 0 0 0
Cost of Sal 0 0 0 0 0
Net Profit 0 0 0 0 0
Depreciatio 0 0 0 0 0
Developmen 0 0 0 0 0
Cash Accru 0 0 0 0 0
Dividends :
Equity 0 0 0 0 0
Preference 0 0 0 0 0
% of Divid 0 0 0 0 0
Arrears of 0 0 0 0 0
FINANCIAL RATIOS
Current Rat #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debt Equity #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Net Tangib 0 0 0 0 0
Total Inven #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Receivables #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Net Profit #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Net Profit #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
PAY BACK PERIOD
For Term Loan from Bank
moratorium 18 months
Payments in 60 installments after moratorium
Financial PAY BACK Period Calculation of the Project
Share Capital
Term Loan
Total 0
Cum. Return on investment
Profits 0 0 0 0 0
Term Loan Instalments paid
Cum Total.
Pay Back Period 33 months
DSCR Calculations
Financial Y 1st 2nd 3rd 4th 5th
Net Profit 0 0 0 0 0
Depriciatio 0 0 0 0 0
Interest o 0
TOTAL (A) 0 0 0 0 0
Interest o 0 0 0 0 0
Repayment #REF! 0 0 0 0
TOTAL (B) #REF! 0 0 0 0
DSCR (A)/( 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Simple Avg #DIV/0!
(Rs. in lacs)
Projected Projected Projected
Estimate Estimate Estimate
2019 2020 2021
(12 M) (12 M) (12 M)
[5] [5] [5]
0 0 0
0 0 0
#DIV/0! #DIV/0! #DIV/0!
0 0 0
0 1 2
0 1 2
1 2 3
-1 -1 -1
-1 -1 -1
-1 -1 -1
-1 -1 -1
1 1 1
1 1 1
0 0 0
0 0 0
0 0 0
0 0 0
1 2 3
0 0 0
0 0 0
0 0 0
0 0 0
#DIV/0! #DIV/0! #DIV/0!
0 0 0
Projected Projected Projected
Estimate Estimate Estimate
2019 2020 2021
(12 M) (12 M) (12 M)
[4] [4] [4]
1 2 3
1 2 3
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 2 3
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
Projected Projected Projected
Estimate Estimate Estimate
2019 2020 2021
(12 M) (12 M) (12 M)
[4] [4] [4]
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 2 3
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 2 3
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 2 3
-1 -2 -3
0 0 0
0 0 0
1 1 1
#DIV/0! #DIV/0! #DIV/0!
0 0 0
Projected Projected Projected
Estimate Estimate Estimate
2019 2020 2021
(12 M) (12 M) (12 M)
[4] [4] [4]
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 2 3
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 2 3
1 2 3
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
Projected Projected Projected
Estimate Estimate Estimate
2019 2020 2021
(12 M) (12 M) (12 M)
1 2 3
0 0 0
1 2 3
0.25 0.5 0.75
0 0 0
0.75 1.5 2.25
1 2 3
0.75 1.5 2.25
0.25 0.5 0.75
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 1 1
0 0 0
1 1 1
-1 -1 -1
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
-1 -1 -1
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1 1 1
#DIV/0! #DIV/0! #DIV/0!
0 0 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!
6th 7th
0 0
0 0
0 0
0 0
0 0
0 0
#DIV/0! #DIV/0!
Particulars
Operating Statement Analysis
Sales
Raw Material (Imported)
Raw Material (Indigenous)
Other Spare
Direct Labour
Power & Fuel
Other Manufacturing Expenses
Selling, General and Admin Exp.
Interest on Term Loan 0 0 0 0
Interest on 0 0 0 0 0
Total Inter 0 0 0 0 0
Cost of Sales
Profit / Loss before Tax
Provision for Tax
Profit after 0 0 0 0 0
Dividend 0 0 0 0 0
Retained Pr 0 0 0 0 0
Depreciation (C)
Cash Profi 0 0 0 0 0
Balance Sheet Analysis
Capital (E)
Reserves 0 0 0 0
Networth 0 0 0 0 0
Revaluation Reserve
Sundry Debtor (I)
Finished Goods
Advances
Cash & Bank Balance (L)
Total Curre 0 0 0 0 0 0 0
Working Capital (Q)
Term Loan 0 0 0 0 0
Sundry Creditor
Advance Payment from Customer
Other Current Liabilities
Total Current Liability(V=Q+R+S+T)
Current Rat #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Term Loan O/S (excluding due within one year)
PAT to Sale #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cash Profit #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debtor Rec #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Stock Hold #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Repayment Schedule
Particular 0 0 0 0 0
Opening Bal.
Addition
Repayment
Closing Ba 0 0 0 0 0
Interest @ 0 0 0 0 0
Working Capital Limit
Interest @ 0 0 0 0 0
Total Inter 0 0 0 0 0
Charged by Company
Calculation of DSCR
S. PARTICULARS
I. CASH ACCRUALS
A. Net Profit After Tax
B. Depreciation
C. Interest on Term Loan
D. Prem. Exp. Added Back
E. Cash acc 0 0 0 0 0
II. TOTAL DEBT
H. Interest 0 0 0 0 0
H1. Repayment of Term Loans
H3. Total 0 0 0 0 0
I. DSCR (E/ 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
J. AVERAGE D.S.C.R.
- SIMPL #DIV/0!
- WEI. A #DIV/0!
Sensitivity Analysis
Sales
If Sales is 0.05
S. PARTICU 0 0 0 0 0
Cash Availa 0 0 0 0 0
Change in S 0 0 0 0 0
Revised Cas 0 0 0 0 0
Interest on 0 0 0 0 0
TL Repayme 0 0 0 0 0
Total Debt 0 0 0 0 0
Revised DS 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Revised Av #DIV/0!
Revised We #DIV/0!
Expenses
If Expenses 0.1
S. PARTICU 0 0 0 0 0
Cash Availa 0 0 0 0 0
Change in 0 0 0 0 0
Revised Cas 0 0 0 0 0
Interest on 0 0 0 0 0
TL Repayme 0 0 0 0 0
Total Debt 0 0 0 0 0
Revised DS 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Revised Av #DIV/0!
Revised We #DIV/0!
Return on Capital Employed
0 0 0 0
Net Profit a 0 0 0 0
Capital
Unsecured Loan
Accumulated P& L A/c
Term Loan
Gross Capi 0 0 0 0
ROCE #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Pay Back Period
Particular 0 0 0 0 0
Cash Profit 0 0 0 0 0
Accumulate 0 0 0 0 0
Initial Investment
P.B.P. #DIV/0!
Calculation of IRR
Initial Inv 0 0.19 0.2
Particular 0 0 0 0 0
Cash Profit 0 0 0 0 0
Dis. Facto 0.840336 0.706165 0.593416 0.498669 0.419049
P.V. of Ret 0 0 0 0 0
Dis. Facto 0.833333 0.694444 0.578704 0.482253 0.401878
P.V. of Ret 0 0 0 0 0
P.V. at 23 % 0 0
P.V. at 24 % 0 0
Actual IRR Err:523
0 0 0 0 0 0
Break Even Analysis
Particular 0 0 0 0 0
Sales
Adjustment of Stock in Process and F.G.
Net Sales 0 0 0 0 0
Variable Cost
Raw Material Cost
Power & Fuel
Salaries and Wages
Other Manuf. Exp.
Administration charges (50% Variable)
Interst on Working Capital
Total Varia 0 0 0 0 0
Contributi 0 0 0 0 0
P/V Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Fixed Cost
Administrat 0 0 0 0 0
Depriciation
Interest on Term Loan
Total Fixed 0 0 0 0 0
B.E.P. in Rs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
B.E.P. (% to #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cash B.E.P. #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cash B.E.P. #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Fixed Assets to Long Term Ratio
Particular 0 0 0 0
Fixed Asset 828.09 828.09 828.09 828.09
Long Term Funds
Share Capital
Unsecured Loan
Reserve & Surplus
Long Term Loans
Total 0 0 0 0
Fixed Asset #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Interest Coverage Ratio
Particular 0 0 0 0 0
Profit before Tax
Depreciation
Interest
Total Cash 0 0 0 0 0
Interest (B) 0 0 0 0 0
Interest Co #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Particular #REF! #REF! #REF! #REF!
Fixed Asset 459.89 438.72 417.55 396.37
Long Term Funds
Share Capital
Unsecured Loan
Reserve & Surplus
Long Term Loans
Total 0 0 0 0
Fixed Asset #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Interest Coverage Ratio
Particular #REF! #REF! #REF! #REF!
Profit before Tax
Depriciatio 0 0 0 0
Interst
Total Cash 0 0 0 0
Interest (B) 0 0 0 0
Interest Co #DIV/0! #DIV/0! #DIV/0! #DIV/0!
