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0% found this document useful (0 votes)

47 views

CMA Format - Client

Uploaded by

Radhesh Bhoot

Available Formats

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You are on page 1/ 21

BALANCE SHEET ANALYSIS

31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11

(Aud)
(Aud)
(Aud)
(Proj)
PERIOD (In months)
12
12
12
12

ASSETS

FIXED ASSETS :
GROSS BLOCK
ACCUMULATED DEPRECIATION
Intangibles/ REVALUATION RESERVE
NET BLOCK
CAPITAL WIP

31-Mar-12
(Proj)
12

31-Mar-13
(Proj)
12

0.00
0.00

0.00

0.00
0.00

CASH & BANK BAL.

0.00

LOANS & ADVANCES

GROUP CO. / STAFF / ICD's
SUPPLIERS & OTHERS

0.00

0.00
0.00

INVESTMENTS
CURRENT ASSETS :
INVENTORIES
RAW MATERIAL
STOCK IN PROGRESS
FINISHED GOODS
STORES AND SPARES
TRADED PRODUCTS
OTHERS
DEBTORS
OVER 6 MTHS
EXPORT RECEIVABLES
LOCAL RECEIVABLES

OTHERS
OF CURRENT NATURE
OF NON-CURRENT NATURE
TOTAL CURRENT ASSETS
TOTAL ASSETS

12/30/2012

10:57 PM

122244348.xls.ms_office

LIABILITIES
CAPITAL
EQUITY
DTL
QUASI EQUITY
RESERVES & SURPLUS
DEBIT BALANCE IN P&L ACCOUNT
PREM EXPS/MISC EXPS NOT W/O
Intangibles/ REVALUATION RESERVE
TANGIBLE NETWORTH
TERM LIABILITIES (>1 YEAR)
SECURED
UNSECURED (INCL.PREF. SHARES)

CURRENT LIABILITIES :
CREDITORS
LOANS & ADVANCES
PROVISIONS
TAX
DIVIDEND
BANK BORROWINGS
OTHERS
LT LIABILITIES DUE WITHIN 1 YEAR
TOTAL CURRENT LIABILITIES
TOTAL LIABILITIES

12/30/2012

10:57 PM

31-Mar-08
(Aud)

31-Mar-09 31-Mar-10 31-Mar-11

(Aud)
(Aud)
(Proj)

31-Mar-12
(Proj)

31-Mar-13
(Proj)

0.00

0.00
0.00

0.00

0.00
0.00

0.00
0.00
0.00

122244348.xls.ms_office

INCOME STATEMENT
MANUFACTURING SALES
EXPORT
DOMESTIC

0.00
31-Mar-08

0.00
0.00
0.00
31-Mar-09 31-Mar-10 31-Mar-11

0.00
31-Mar-12

0.00
31-Mar-13

0.00
0.00

0.00

0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00

0.00

0.00
0.00

0.00

0.00
0.00

TRADING SALES
EXPORT
DOMESTIC

GROSS SALES
(-) EXCISE DUTY & SALES TAX
NET SALES
OTHER OPERATING INCOME
TOTAL INCOME
EXPENSES :
RAW MATERIALS CONSUMED
OPENING STOCK
PUR. OF RAW MATERIALS
CLOSING STOCK
DIRECT EXPENSES
(INCREASE)/DECREASE IN WIP
DEPRECIATION
COST OF PRODUCTION
(INCR.)/DECR. IN FIN.GOODS
TRADING ACTIVITY
OPENING STOCK
PURCHASES
CLOSING STOCK
COST OF SALES
GROSS PROFITS
PERSONNEL COST
ADMINISTRATION COST
SELLING EXPENSES
OTHER EXPENSES
INTEREST
OPERATING PROFIT
NON-OPERATING SURPLUS/(DEFICIT)
PROFIT BEFORE TAX
PROVISION FOR TAX
Provision for Deffered tax
PROFIT AFTER TAX
DIVIDEND
EQUITY
PREFERENCE
DIVIDEND TAX
RETAINED EARNINGS
CASH GENERATION

12/30/2012

10:57 PM

0.00
0.00
0.00

122244348.xls.ms_office

GROWTH IN NET SALES (p.a.)

TRADING SALES/TOTAL SALES
MATERIAL COST/NET MFG. SALES
Direct cost /sales
Inventory cost / sales
CURRENT RATIO
QUICK RATIO
TURNOVER RATIOS
INVENTORY (MTHS)
TRADE DEBTORS (MTHS)
DOMESTIC
EXPORT
TRADE CREDITORS (MTHS)
LEVERAGE RATIOS
DEBT-EQUITY
TOL/TNW
TOL/(TNW+QUASI EQUITY)
INTEREST COVERAGE
DSCR
INTEREST/BORROWINGS
PROFITABILITY RATIOS
GROSS MARGIN
OPERATING MARGIN
NET MARGIN
RETURN ON CAPITAL EMPLOYED
RETURN ON NETWORTH
PBDIT
PLOUGHBACK RATIO
PAYOUT RATIO

12/30/2012

10:57 PM

FINANCIAL TOOL KIT

31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11
(Aud)
(Aud)
(Aud)
(Proj)
N.A.
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

31-Mar-12 31-Mar-13
(Proj)
(Proj)
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00%

0.00%
0.00%
0.00%
0.00%
0.00%
#DIV/0!
100.00%
0.00%

122244348.xls.ms_office

WORKING CAPITAL ASSESSMENT

31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11
(Aud)
(Aud)
(Aud)
(Proj)

12/30/2012

31-Mar-12
(Proj)

31-Mar-13
(Proj)

CURRENT ASSETS
RAW MATERIALS
(mths)
WORK IN PROGRESS
(mths)
FINISHED GOODS
(mths)
OTHERS

0.00
0.00
0.00
0.00

SUNDRY DEBTORS
DOMESTIC
(mths)
EXPORT
(mths)
CASH & BANK BAL
ADVANCES
OTHERS C A
TOTAL CURRENT ASSETS

0.00
0.00
0.00
0.00
0.00
0.00

CREDITORS
(mths)
OTHER C.L. (excl. BANK BORROWINGS)
TOTAL CURRENT LIABILITIES

0.00
0.00
0.00

W C GAP
25% MARGIN (EXCL. EXPORT DEBTORS)
ACTUAL/PROJECTED NET WC (CA-CL)

0.00
0.00
0.00

MPBF - I
MPBF - II
MPBF
EXCESS BORROWING

0.00
0.00
0.00
-

10:57 PM

122244348.xls.ms_office

FUND FLOW ANALYSIS

31-Mar-09 31-Mar-10 31-Mar-11
(Aud)
(Aud)
(Proj)

31-Mar-12
(Proj)

31-Mar-13
(Proj)

SOURCES OF FUNDS
PAT
DEPRECIATION
OTHER NON CASH EXPENSES
FUNDS FROM OPERATIONS

0.00
0.00
0.00
0.00

INCREASE IN
TERM LIABILITIES
SHARE CAPITAL + QUASI EQUITY
SHARE PREMIUM / SUBSIDY

0.00
0.00
0.00

SALE OF ASSETS
DEPRECIATION ON REVALUED ASSETS
DECREASE IN INVESTMENTS AND NON C.A.
DECREASE IN NET WORKING CAPITAL

0.00
0.00
0.00
0.00

TOTAL SOURCES

0.00

LOSS
DEPRECIATION
OTHER NON CASH EXPENSES
FUNDS LOST IN OPERATIONS

0.00
0.00
0.00
0.00

PURCHASE OF FIXED ASSETS

INCREASE IN INVESTMENTS & NON C.A.
REPAYMENT OF TERM LIABILITIES
DIVIDEND PAYOUT
PRELIMNARY EXPENSES INCURRED
DEPRECIATION ON SALE OF ASSETS
INCREASE IN NET WORKING CAPITAL
TOTAL USES

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

LONG TERM SOURCES

LONG TERM USES
LONG TERM SURPLUS/(DEFICIT)
SHORT TERM SOURCES
SHORT TERM USES
SHORT TERM SURPLUS/(DEFICIT)

0.00
0.00
0.00
0.00
0.00
0.00

USES OF FUNDS

12/30/2012

10:57 PM

122244348.xls.ms_office

CASH FLOW ANALYSIS

31-Mar-09 31-Mar-10 31-Mar-11
31-Mar-12 31-Mar-13
(Aud)
(Aud)
(Proj)
(Proj)
(Proj)
OPERATNG PROFIT BEFORE TAX & EOI
INTEREST PAID
TAX (EXCL DTL)
DEPR
INTANGIBLES W/OFF
OPERATING CF BEFORE WC CHANGES
INCR / DECR IN NON CASH CA
INCR / DECR CL EXCL. BB/LT INSTAL/ DIV PROV
NET CASH FROM OPERATIONS

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

PURCHASE / SALE OF FIXED ASSETS

PURCHASE / SALE OF INVESTMENT
OTHER INCOME
Depr on asset sold
INCR / DECR IN NON CURRENT ASSETS
NET CASH FROM INVESTING ACTIVITY

0.00
0.00
0.00
0.00
0.00
0.00

INCREASE IN SHARE/ PREF CAPITAL

INCR / DECR IN QUASI EQUITY
INCR / DECR IN SHARE PREMIUM
INCR /DECR IN LONG TERM LOAN (Incl. DTL)
INCR / DECR IN SHORT TERM BORR
INTEREST PAID
Dividend paid
NET CASH FROM FINANCING ACTIVITY

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Opening cash & bank bal

Cash generated during the year
Closing cash & Bank balance
Closing cash & Bank balance as per B/s.
difference

0.00
0.00
0.00
0.00
0.00

Net Profit/NOCF
NOCF/Interest
NOCF / Financial payments
Total Debt/NOCF (no. of years)

#DIV/0!
#DIV/0!

#DIV/0!

31-Mar-11

31-Mar-12 31-Mar-13

31-Mar-08 31-Mar-09 31-Mar-10

Calculation of Drawing Power
Raw Material
SIP
Finished Goods
Less Creditors
Total paid stocks
Book Debts <180 days
Book Debts >180 days

0.00
0.00
0.00
0.00
0.00
0.00
0.00

Value less margin @25%

Value less margin @30%

0
0

Effective Drawing Power

Movement of TNW

TNW at the beginning of FY

Infusion/ (withdrawal) of funds
Profit for year
Less: dividend including tax
(Increase)/decrease in intangible Assets
Prior period adjstmt. to reserves & surplus
TNW at the end of FY [A]

12/30/2012

10:57 PM

31-Mar-08
Actuals
185.05
0.00
0.00
0.00
0.00
0.00
185.05

31-Mar-09 31-Mar-10 31-Mar-11

Actuals
Actuals
Estimates
185.05
0.00
0.00
0.00
0.00
0.00
185.05

26.24
0.00
0.00
0.00
-2.37
0.00
23.87

23.87
0.00
0.00
0.00
0.00
0.00
23.87

31-Mar-12
Projns.
23.87
0.00
0.00
0.00
0.00
0.00
23.87

31-Mar-13
Projns.
23.87
0.00
0.00
0.00
0.00
0.00
23.87

122244348.xls.ms_office

TOTAL CURRENT ASSETS

TOTAL CURRENT LIABILITIES
W C GAP
25% MARGIN (EXCL. EXPORT DEBTORS)
ACTUAL/PROJECTED NET WC (CA-CL)
MPBF I
MPBF II
MPBF
EXCESS BORROWING
NWC to CURRENT ASSETS %
BANK BORROWINGS to C A%
SUNDRY CREDITORS to C A%
OTHER LIABILITIES to C A%

12/30/2012

10:57 PM

31-Mar-08 31-Mar-09 31-Mar-10

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

31-Mar-11
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

31-Mar-12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

122244348.xls.ms_office

PROFITABILITY STATEMENT

1
2
3
4
5
6
7
8
9
10
11
12
13

14
15

PERIOD (In months)

Gross Sales
Net Sales
Cost of goods sold
Gross Profit (2 - 3)
Gross Profit to Net Sales (4 / 2 * 100)
Admn.,Selling and General Expenses
Interest
Operating Profit
Non-Operating Surplus (+) / Deficit (-)
Pre-Tax Profit / Loss
Provision for Taxation
Prov for Deff tax
Net Profit / Loss
Profit Distributed through
a)
Equity Dividend
b)
Preference Dividend
c)
Dividend Tax
Retained Profit 12-13(a)-13(b)-13(c)
Depreciation

Page 9

40268
(Aud)
12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

40633
(Proj)
12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

40999
(Proj)
12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

(Rs. in crs.)
41364
43190
(Proj)
(Proj)
12
12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Cash Generation (14+15)

0.00

STATEMENT OF FINANCIAL POSITION

40268
(Aud)
1
1.1
1.2
1.3
2
2.1
2.2
2.3
2.4
2.5
2.6
3
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9

5
5.1
5.2
5.3
6
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8

FIXED ASSETS
Gross Block
Depreciation
Net Block (1.1-1.2)
CURRENT ASSETS
Cash & Bank Balance
Sundry Debtors
Misc. Current Assets
Sub Total ( 2.1, 2.2, 2.3)
Inventory
Sub total (2.4, 2.5)
CURRENT LIABILITIES
Loans and Advances
Sundry Creditors
Provision for Taxation
Provision for Dividend
Misc. Current Liabilities
Sub-Total (3.1, 3.2, 3.3, 3.4,3.5)
Bank Borrowings
Sub total (3.6, 3.7)
NET CURRENT ASSETS (2.6 - 3.8)
Current Ratio (2.6 / 3.8)
Quick Ratio (2.4 / 3.8)
Investments & Non Current Assets
TOTAL (1.3, 3.9, 4)
FINANCED BY
Long Term Loans
Secured
Unsecured
DTL
Sub Total (5.1, 5.2)
Share Holders Fund
Equity Share Capital
Pref. Share Capital
Quasi Equity
Reserves & Surplus
Sub total (6.1, 6.2, 6.3, 6.4)
Intangible Assets
Tangible Net Worth
TOTAL (5.3, 6.7)
Debt Equity Ratio
TOL/TNW
Page 10

40633
(Proj)

40999
(Proj)

(Rs. in crs.)
41364
43190
(Proj)
(Proj)

0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

TOL/(TNW+QE)

0.00

Page 11

0.00

Page 12

122244348.xls.ms_office
31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12

Total assets
total liab
Check

0.00
0.00
0.00

TNW as on 1st april

Infusion of fund
Profit for year
Less: dividend incl tax
(Increase)/decrease in intangibles
TNW
TNW as per spreads
Difference

0.94
5.67
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

FY ended on 31st March

(Fig. in INR Crores)

6.61
0.00
6.61

31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12

(Aud)

(Proj)

Gross Sales

0.00

Domestic Sales

0.00

Export Sales

0.00

Net Sales

0.00

Other Income

0.00

Operating Profit

0.00

PBDIT

0.00

Depreciation

0.00

Interest

0.00

PBT

0.00

PAT
Cash Accruals

0.00
0.00

Paid up Capital

0.00

Tangible Net worth (TNW)

0.00

Quasi Equity

0.00

TNW +QE

0.00

TTL

0.00

TOL

0.00

#DIV/0!

-100.00%

Operating Profit Margin (in %)

#DIV/0!

PBDIT Margin (in %)

#DIV/0!

Net Sales Growth (in %)

Page 13

12/30/2012 10:57 PM

122244348.xls.ms_office
PAT Margin (in %)

#DIV/0!

ROCE (in %)

#DIV/0!

TOL / TNW
Adjusted TOL/TNW + QE (incl.
100% of eligible unsec. loans +
Share appln. Money)
TOL / Adj TNW (incl. eligible unsec.
loans + Share appln. money upto
40% of TNW)

#DIV/0!

1.05

TTL / TNW

#DIV/0!

0.00

Current Ratio w/o TL Inst.

#DIV/0!

Interest Coverage

#DIV/0!

0.00

Net Profit/NOCF

#DIV/0!

NOCF/ Interest

#DIV/0!

NOCF/ Financing Payments

[Financing Payments Cover Ratio)
Debt/ NOCF (In Years)
(Debt Payout Ratio)

#DIV/0!

Tangible Net Worth

Unsecured Loans/ Quasi Equity
[Maximum 40% of TNW]

0.00

Adjusted TNW

0.00

Total Outside Liabilities

0.00

Current Ratio

DSCR
NOCF (Net Opg.Cash Flow)

Adjusted TOL/ TNW:

Less: Quasi Equity

Adjusted TOL
Adjusted TOL/TNW

Particulars
01. Total Current Assets
02.Other Current Liabilities

#DIV/0!

31-Mar-09

31-Mar-10

31-Mar-11

31-Mar-12

31-Mar-13

(Aud)

(Proj)

0.00

Page 14

12/30/2012 10:57 PM

122244348.xls.ms_office
03. Working capital Gap
04. Stipulated NWC (excl export
recievables.)
05. Projected NWC
06. Item 3 Item 4
07. Item 3 Item 5
08. MPBF (Item 6 or Item 7
whichever is lower)
Excess Borrowing
09. NWC/TCA% (Item 5/item 1)
10. MPBF/TCA%
11. OCL/TCA% (Item 2/ Item 1)
12. S. Crs/ TCA%
13. Inventory/ Sales (days)
14a. Receivables by Local Sales
(days)
14b. Receivables by Export Sales
(days)
15. S. Crs/ Purchases (days)

0.00

0.00
0.00

0.00

0.00
#DIV/0!

#DIV/0!

80
6.666667
20.00

imports

DSCR
31-Mar-13 31-Mar-18

Profit after tax

Add: Depreciation
Add: Interest
Sub-Total
Existin TL Instal
New TL install
Interest
Sub-Total
DSCR
Average DSCR

0.00

#REF!

31-Mar-13 31-Mar-18

0-Jan-00

#REF!

Sub-Total

Page 15

0-Jan-00

#REF!

12/30/2012 10:57 PM

122244348.xls.ms_office
Existin TL Instal
New TL install
Interest
Sub-Total
DSCR

Movement of TNW

#REF!

FY07

FY08

FY09

FY10

Actuals

Estimates

Projns.

TNW at the beginning of FY

185.05

344.31

552.28

724.98

Infusion/ (withdrawal) of funds

115.00

168.50

95.00

75.00

45.45

61.41

100.37

223.00

0.00

-20.18

-28.75

-54.60

(Increase)/decrease in intangible Assets 1.16

-1.76

6.08

0.00

Prior period adjstmt. to reserves & surplus -2.35

0.00

Profit for year

Less: dividend including tax

TNW at the end of FY [A]

344.31

552.28

724.98

968.38

Quasi Equity [B]

103.59

127.56

-----

Total [A]+[B]

447.90

679.84

-----

Page 16

12/30/2012 10:57 PM

122244348.xls.ms_office
31-Mar-13 31-Mar-18

0-Jan-00

0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00
0.00
0.00
0.00

31-Mar-13 31-Mar-18 0-Jan-00

(Proj)

0-Jan-00

0.00

0.00
0.00

0.00

#DIV/0!

Page 17

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BALANCE SHEET ANALYSIS

31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11

CASH & BANK BAL.

LOANS & ADVANCES

31-Mar-09 31-Mar-10 31-Mar-11

GROWTH IN NET SALES (p.a.)

FINANCIAL TOOL KIT

WORKING CAPITAL ASSESSMENT

FUND FLOW ANALYSIS

PURCHASE OF FIXED ASSETS

LONG TERM SOURCES

CASH FLOW ANALYSIS

PURCHASE / SALE OF FIXED ASSETS

INCREASE IN SHARE/ PREF CAPITAL

Opening cash & bank bal

31-Mar-08 31-Mar-09 31-Mar-10

Value less margin @25%

Effective Drawing Power

TNW at the beginning of FY

31-Mar-09 31-Mar-10 31-Mar-11

TOTAL CURRENT ASSETS

31-Mar-08 31-Mar-09 31-Mar-10

PERIOD (In months)

Cash Generation (14+15)

STATEMENT OF FINANCIAL POSITION

TNW as on 1st april

FY ended on 31st March

31-Mar-08 31-Mar-09 31-Mar-10 31-Mar-11 31-Mar-12

Tangible Net worth (TNW)

Operating Profit Margin (in %)

PBDIT Margin (in %)

Net Sales Growth (in %)

Current Ratio w/o TL Inst.

NOCF/ Financing Payments

Tangible Net Worth

Total Outside Liabilities

Adjusted TOL/ TNW:

Less: Quasi Equity

Profit after tax

TNW at the beginning of FY

Infusion/ (withdrawal) of funds

(Increase)/decrease in intangible Assets 1.16

Prior period adjstmt. to reserves & surplus -2.35

Profit for year

TNW at the end of FY [A]

Quasi Equity [B]

31-Mar-13 31-Mar-18 0-Jan-00

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