CMA

of

M/S …...............................
CIN-….............................................
Regd. Office: …................................................................

Name: M/S …...............................

CONTENTS

1 Form-I Particulars of Limites & Information about Associate Companies

2 Form-II Operating Statement

3 Form-III Analysis of Balance Sheet - Liabilities

4 Form-III Analysis of Balance Sheet - Assets

5 Form-IV Comparative Statement of Current Assets & Current Liabilities

6 Form-V Maximum Permissible Bank Finance for Working Capital

7 Summary of Financial Statements for Ratio Analysis

8 Ratio Analysis

9 Statement of Changes in Working Capital

Prepared By:

Kumar Niraj
(Chartered Accountants)
M/s K Niraj & Associates
Patna, Bihar
 Assessment of Working Capital Requirements Rs. in Lakhs

FORM - I
Particulars of Existing / Proposed Limits from the Banking System
(Limits from all Banks and Financial Institutions as on date of application)
Name: M/S …...............................
Balance
Extent to which Limits Limits now
outstanding
Sr. No. Name of Bank / Financial Institution Nature of Facility Existing Limits were utilised during last requested
as on
12 months
2024-25
Union Bank of India, …................................... Maximum Minimum
A. Working Capital Limits:

1 Fund based
Cash Credit NIL NIL NIL NIL 35.00

2 Non-fund based Letter of Credit Nil NIL NIL NIL Nil

B. Term Loans Term Loan Nil NIL NIL NIL Nil

Total: - - - - - 35.00

Information about Associate Companies

(Companies / Firms / Concerns in which Directors / Partners / Proprietor and / or their family members or the brorower Company is / are asssociated
with the other Unit as Directors / Partners / Proprietor or has / have furnishted guarantees).
Name: M/S …...............................
Annual makeup of Limits from all Banks and financial institutions
A/c Name of Working Capital Overdues, if
Sr. No. Name of the Associate Company & Activity Bank / Term Loan &
Date of Balance Non-fund any
Financial Fund based DPG
Sheet Institution based

1 - - - -

2 - - - -

3 - - - -

- - - -
Page 3of 30 Assessment of Working Capital Requirements Rs. in Lakhs

FORM II : OPERATING STATEMENT

Name:
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
A Quantities:
i Avg. Running k.m. in Year - - - - - -
ii Avg. Running Cost Charged per k.m. - - - - - -
iii Rejects and Scraps - - - - - -
1 Gross Income
a Sales (net of returns)
i Domestic Sales - - - - - -
ii Export Sales - - - - - -
T1 Sub-total [ a(i+ii) ] - - - - - -
iii Less: Excise Duty - - - - - -
T2 Net Sales [ T1-iii ] - - - - - -
iv % rise or fall in sales turnover [compared to previous year] {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
b Other Income
i Other Income - - - - - -
T3 Total Other income [ b(i to iv) ] - - - - - -

T4 Total Gross Income [ T2+T3 ] - - - - - -

2 Cost of Production & Cost of Sales

a Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - - -
ii Indegenous - - - - - -
T5 sub-total [ a(i+ii) ] - - - - - -
b Other Consumable Spares
i Imported - - - - - -
ii Indegeneous - - - - - -
T6 sub-total [ b(i+ii) ] - - - - - -
c Direct Expenses
i Consumable - - - - - -
ii Power & Fuels - - - - - -
iii Depreciation - - - - - -
T7 Total Direct Expenses [ c(i to x) ] - - - - - -
T8 sub-total [ T5+T6+T7 ] - - - - - -
d Add : Opening stock of W.I.P. - - - - - -
T9 Sub-total [ T8+2(d) ] - - - - - -
e Less : Closing Stock W.I.P. - - - - - -
T10 Total Cost of Production [ T9-2(e) ] - - - - - -
f Add : Opening stock of Finished Goods - - - - - -
T11 sub-total [ T10+2(f) ] - - - - - -
g Less : Closing Stock of Finished Goods - - - - - -
T12 Total Cost of Sales [ T11-2(g) ] - - - - - -

3 General, Administrative & Selling Expenses

i General, Administrative & Running Expenses - - - - - -
T13 Total General, Administrative &
Selling Expenses [ 3(i to x) ] - - - - - -

4 Operating Profit before Interest [ T4-T12-T13 ] - - - - - -

5 Finance Charges
i Intt. On Cash Credit - - - - - -
ii Intt. On Term Loan - - - - - -
T14 Total Finance Charges [ 5(i to v) ] - - - - - -

6 Operating Profit after Interest [ 4-T14 ] - - - - - -

7 Non-Operating Income
i - - - - - -
T15 Total Non-Operating Income [ 7(i to iii) ] - - - - - -

8 Non-Operating Expenses
i - - - - - -
ii - - - - - -
9 T16 Total Non-Operating Expenses [ 8(i to iii) ] - - - - - -
T17 Net Non-Operating Income (+) /
Expenses (-) [ T15-T16 ] - - - - - -

10 Net Profit before Tax / (Loss) PBT [ 6+/(-)T17 ] - - - - - -

11 Provision for Taxes - - - - - -
12 Net Profit / Loss after Tax PAT [ 10-11 ] - - - - - -
Page 4of 30 Assessment of Working Capital Requirements Rs. in Lakhs

FORM II : OPERATING STATEMENT

Name:
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
PAT to Net Sales % [ 12/T2 ] % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}

13 Equity Dividend & Dividend Tax - - - - - -

Dividend Rate % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
Dividend Distribution Tax % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}
14 Retained Profit [ 12-13 ] - - - - - -
15 Retained Profit / PAT % [ 14/12 ] % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}

16 Additional Data:
Break-up of Total Gross Income
Domestic Sales:
i 1st Quarter - - - - - -
ii 2nd Quarter - - - - - -
iii 3rd Quarter - - - - - -
iv 4th Quarter - - - - - -
T18 sub-total [i to iv] - - - - - -
T19 Export Sales - - - - - -
T20 Total [T18+T19] to agree with T4] - - - - - -
 Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
Current Liablities
1 Short term borrowings
a from Banks (including bills purchased, discounted
& excess borrowings placed on repayment basis)
i from Applicant Bank - - - - - -
ii from Other Banks - - - - - -
iii from Others - - - - - -
T1 sub-total [ a(i + ii) ] - - - - - -
of which BP & BD
iii from Applicant Bank {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}
iv from Other Banks {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}
T2 sub-total [ b(iii + iv) ] - - - - - -
T3 Total short term borrowings from banks T1 - - - - - -
b from Others
i Sundry Trade Creditors - Indigenous - - - - - -
ii Sundry Trade Creditors - Import - - - - -
iii Advance payments from Customers / - - - - - -
Deposits from Dealers / Stockists - - - - - -
iv Provision for Taxation - - - - - -
v Dividend payable - - - - - -
vi Other Statutory Liabilities (due within 1 year) - - - - - -
vii Deposits / Debentures / Instalments of Term
Loans / DPGs etc. (due within 1 year) - - - - - -
T4 Total short term borrowings from others [ b(i to vii) ] - - - - - -
2 Other Current Liabilities and Provisions
(due within one year-specify major items)
i Expenses Payable - - - - - -
ii - - - - - -
T5 sub-total [ 2(i to v) ] - - - - - -
T6 Current Liabilities excl. bank borrowings [ T4+T5 ] - - - - - -
T7 Total Current Liabilities [ T3+T6 ] - - - - - -

3 Term Liabilities
a Debentures (maturing after 1 year) - - - - - -
b Preference Shares (redeemable after 1 year) - - - - - -
c Term loans (repayable after 1 year) - - - - - -
d Deferred Payment Credits (repayable after 1 year) - - - - - -
e Term deposits (repayable after 1 year) - - - - - -
f Other term liabilities
i Unsecured Loans - - - - - -
ii - - - - - -
T8 Total Term Liabilities [ 3(a to f) ] - - - - - -
T9 Total Outside Liabilities [ T7+T8 ] - - - - - -

4 Net Worth
a Share Capital - - - - - -
b General reserve - - - - - -
c Revaluation Reserve - - - - - -
d Other reserves (excluding provisions) - - - - - -
e Surplus (+) or deficit (-) in P & L A/c - - - - - -
f Others
i capital Addition/ Infusion - - - - - -

T10 Net Worth [ 4(a to f) ] - - - - - -

T11 Total Liabilities [ T9+T10 ] - - - - - -
Page 6 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
Current Assets
5 Cash and bank balances - - - - - -
6 Investments - - - - - -
[other than long term Investments]
i Government & other trustee securities - - - - - -
ii Fixed deposits with Banks & Others - - - - - -
T12 sub-total [ 6(i+ii) ] - - - - - -
7 i Receivables other than deferred & exports - - - - - -
[Including bills purchased & discounted
by bankers]
ii Export receivables (Including bills - - - - - -
purchased/discounted by bankers)
T13 sub-total [ 7(i+ii) ] - - - - - -
8 Instalments under deferred receivables - - - - - -
(due within one year)
9 Inventory
a Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - - -
ii Indigeneous - - - - - -
b Work [ Stock ] in Process - - - - - -
c Finished Goods - - - - - -
d Goods in Transit - - - - - -
e Other consumable spares
i Imported - - - - - -
ii Indigeneous - - - - - -
T14 sub-total [ 9(a to e) ] - - - - - -
10 Advances to suppliers of of raw materials /
stores & spares - - - - - -
11 Advance payment of taxes - - - - - -
12 Other current assets [specify major items]
i TDS & TCS - - - - - -
ii GST Receivable - - - - - -
T15 sub-total [ 12(i to v) ] - - - - - -

T16 Total Current Assets [ 5 to 12 ] - - - - - -

13 Fixed Assets
i Gross Block - - - - - -
ii Depreciation to date - - - - - -
T17 Net Block [ 13(i-ii) ] - - - - - -

Other Non-Current Assets

14 Investments / book debts /advances /
deposits which are non-current
a Investments in subsidiary
companies / affiliates - - - - - -
b Other investments - - - - - -
c Advances to suppliers of
capital goods and contractors - - - - - -
d Deferred receivables
[maturity exceeding one year] - - - - - -
e Security deposits / Tender Deposits - - - - - -
f Others
i Receivables exceeding one year - - - - - -
ii - - - - - -
iii - - - - - -
T18 sub-total [ 14(a to f) ] - - - - - -
15 Obsolete Stocks - - - - - -
16 Non-consumable consumables & spares - - - - - -
17 Other non-current assets - - - - - -
(Including dues from directors)
T19 Total Other Non-Current Assets [ 14 to 17 ] - - - - - -

18 Intangible assets - - - - - -
(Patents, Goodwill, Preliminary Expenses,
Bad / Doubtful Debts not provided for etc)

T20 Total Assets [ T16+T17+T19+18 ] - - - - - -

- - - - - -
Difference - - - - - -
Page 7 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
FORM III : ANALYSIS OF BALANCE SHEET
Name:
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
T21 Tangible Net Worth [ T10-18 ] - - - - - -
T22 Net Working Capital [ T16-T7 ] - - - - - -
19 Current Ratio [ T14/T4 ] - - - - - -
20 Total Outside Liabilities/
Tangible Net Worth [ T9/T21 ] - - - - - -
21 Total Term Liabilities/
Tangible Net Worth [ T8/T21 ] - - - - - -

22 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 Bills accepted / guarnatees extended to
accommodate associate / sister concerns /
other third parties - - - - - -
 Assessment of Working Capital Requirements Rs. in Lakhs
FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
CURRENT ASSETS
1 Raw Materials [Including Stores and other
items used in the process of manufacture)
i Imported - - - - - -
[Months' Consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

ii Indigeneous - - - - - -
[Months' consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

2 Stocks in Process - - - - - -
[Months' Cost of Production] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

3 Finished Goods - - - - - -
[Months' Cost of Sales] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

4 Other consumable spares

i Imported - - - - - -
[Months' Consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

ii Indigeneous - - - - - -
[Months' consumption] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

5 Receivables other than export & deferred

receivables (including bills purchased &
discounted by bankers) - - - - - -
[Months' domestic sales including deferred payment sales] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

6 Export receivables [including bills purchased &

discounted] - - - - - -
[Months' export sales] {00.00} {00.00} {00.00} {00.00} {00.00} {00.00}

7 Advances to suppliers of of raw materials /

stores & spares - - - - - -
8 Other current assets incl.cash & bank balances
& deferred receivables due within 1 year [major items only]
i Cash & bank balances - - - - - -
ii Investments [ other than long term ] - - - - - -
iii Instalments under deferred receivables [ due within 1 year ] - - - - - -
iv Advance payment of taxes - - - - - -
v Other current assets as per T15 of Form-III - - - - - -
vi - - - - - -
vii - - - - - -
T1 Total Current Assets - - - - - -

CURRENT LIABILITIES
[Other than bank borrowings for working capital]

9 Sundry Trade Creditors [for raw materials, stores, - - - - - -

spares & consumables]
[Months' purchases] - - - - - -

10 Advances from customers / deposits from dealers - - - - - -

11 Statutory liabilities [Including Provision for Taxation] - - - - - -
12 Other current liabilities [specify major items]
[Short Term borrowings, unsecured loans,
dividend payable, instalments of TL,
DPG, public deposits, debentures etc.]
i Deposits / Debentures / Instalments of Term
Loans / DPGs etc. (due within 1 year) - - - - - -
ii Expenses Payable - - - - - -
sub-total [ 12(i to ii) ] - - - - - -
T2 Total Current Liabilities - - - - - -
 Assessment of Working Capital Requirements Rs. in Lakhs

FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL
Name: #VALUE!
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5

FIRST Method of Lending

1 Total Current Assets - - - - - -
[ T1 in Form-IV ]

2 Current Liabilities [Other than bank borrowing] - - - - - -

[ T2 in Form-IV ]

3 Working Capital Gap [WCG] - - - - - -

[1-2]

4 Minimum Stipulated Net Working Capital - - - - - -

[ 25% of WCG excluding export receivables]
[ (item 3 above - item no. 6 in Form - IV)*0.25 ]

5 Actual / Projected Net Working Capital [ NWC ] - - - - - -

[ T22 in Form-III ]

6 Item no. 3 minus Item no. 4 - - - - - -

7 Item no. 3 minus Item no. 5 - - - - - -

8 Maximum permissible bank finance [MPBF] - - - - - -

[ least of item 6 or 7 above ]

9 Excess borrowings representing shortfall in NWC - - - - - -

[ item 4 - item 5 ]

SECOND Method of Lending

1 Total Current Assets - - - - - -
[ T1 in Form-IV ]

2 Current Liabilities [other than bank borrowings] - - - - - -

[ T2 in Form-IV ]

3 Working Capital Gap (WCG) (1-2) - - - - - -

[1-2]
4 Minimum Stipulated Net Working Capital - - - - - -
[25% of total Current Assets excluding export receivables]
[ (1 above - item 6 in Form-IV)*0.25 ]

5 Actual / Projected net working capital - - - - - -

[ T22 in Form-III ]

6 Item no. 3 minus Item no. 4 - - - - - -

7 Item no. 3 minus Item no. 5 - - - - - -

8 Maximum permissible bank finance [MPBF] - - - - - -

[ least of item 6 or 7 above ]

9 Excess borrowings representing shortfall in NWC - - - - - -

[ item 4 - item 5 ]
 Assessment of Working Capital Requirements Rs. in Lakhs
FORM-V: FUNDS FLOW STATEMENT
Name:
Actual/
Estimated Following years Projected
Audited
Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
A SOURCES OF FUNDS
1 Net profit for the year after tax - - - - - -
2 Depreciation - - - - - -
3 Increase in capital - - - - - -
4 Increase in long-term funds / term liabilities - - - - - -
5 Decrease in fixed assets - - - - - -
6 Decrease in other non-current assets - - - - - -
7 Others - - - - - -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T1 Total - - - - - -

B APPLICATION OF FUNDS
1 Net loss for the year - - - - - -
2 Decrease in capital - - - - - -
3 Decrease in long-term funds / term liabilities - - - - - -
4 Increase in fixed assets - - - - - -
5 Increase in other non-current assets - - - - - -
6 Dividend payments - - - - - -
7 Others - - - - - -
8 - - - - - -
9 - - - - - -
10 - - - - - -
T2 Total - - - - - -
a Long term surplus (+) / deficit (-) [ T1-T2 ] - - - - - -
b Increase / (decrease) in current assets * #VALUE! - - - - -
* as per details given below at "h"
c Increase / (decrease) in current liabilities other
than bank borrowings #VALUE! - - - - -
d Increase / (decrease) in working capital gap - - - - - -
e Net surplus / (deficit) - - - - - -
f Increase / (decrease) bank borrowings #VALUE! - - - - -
g Increase / (decrease) net sales #VALUE! - - - - -

h Break-up of "b" above:

Increase / (decrease) in inventory of:
i Raw materials - - - - - -
ii Work [ Stock ] in Process - - - - - -
iii Finished Goods - - - - - -
iv Goods in Transit - - - - - -
v Other consumable spares - - - - - -
Increase / (decrease) in receivables
vi Domestic - - - - - -
vii Export - - - - - -
viii Increase / (decrease) in other current assets #VALUE! - - - - -
Net total of [ h(i to viii) ] #VALUE! - - - - -
Page 11 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name: #VALUE!

Actual/ Audited Estimated Following years Projected

Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
OPERATING STATEMENT
INCOME
Domestic sales - - - - - -
Export sales - - - - - -
Gross Sales - - - - - -
Excise duty - - - - - -
Net Sales - - - - - -
Other Income - - - - - -
Gross Income - - - - - -
EXPENSES
Raw material [Imported] - - - - - -
Raw material [Indigenous] - - - - - -
Consumables [Imported] - - - - - -
Consumables [Indigenous] - - - - - -
Total Material Cost - - - - - -
Total Consumables Cost - - - - - -
Total purchases - - - - - -
Direct Labour - - - - - -
Depreciation - - - - - -
Other direct overheads - - - - - -
Total direct expenses - - - - - -
Inventory [opening] of WIP - - - - - -
Inventory [closing] of WIP - - - - - -
Total cost of production - - - - - -
Inventory [opening] of finished goods - - - - - -
Inventory [closing] of finished goods - - - - - -
Average inventory of finished goods - - - - - -
Total cost of sales - - - - - -
Gross Profit - - - - - -
Total indirect expenses - - - - - -
Opearting profit before finance charges - - - - - -
Total finance charges [only interest element] - - - - - -
Opearting profit after finance charges - - - - - -
Non-operating income - - - - - -
Non-operating expenses - - - - - -
Profit before Tax / (Loss) PBT - - - - - -
Provision for Taxes - - - - - -
Net Profit / Loss after Tax PAT - - - - - -
Equity divident payout - - - - - -
Retained Profit - - - - - -
Net profit before depreciation, interest & tax [PBDIT] - - - - - -
Net profit before interest & tax [PBIT] - - - - - -

BALANCE SHEET
Liabilities
Short-term borrowings from banks - - - - - -
Sundry creditors - - - - - -
Opening creditors for FIRST year Æ NA NA NA NA NA NA
Average creditors - - - - - -
Short-term borrowings from others - - - - - -
Other current liabilities - - - - - -
Total current liabilities - - - - - -
Total term liabilities - - - - - -
Total outside liabilities - - - - - -
Total liabilities - - - - - -

Assets
Cash, bank & investments - - - - - -
Receivables-other than export - - - - - -
Receivables-export - - - - - -
Total Receivables - - - - - -
Opening debtors for FIRST year Æ NA NA NA NA NA NA
Average receivables - - - - - -
Inventory - - - - - -
Other current assets - - - - - -
Total current assets - - - - - -
Page 12 of 30 Assessment of Working Capital Requirements Rs. in Lakhs
SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS
Name: #VALUE!

Actual/ Audited Estimated Following years Projected

Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
Fixed assets
Gross block - - - - - -
Depreciation upto date - - - - - -
Net block - - - - - -

Total other non-current assets - - - - - -

Intangible Assets - - - - - -
Total assets - - - - - -

Total Tangible Assets - - - - - -

Net worth - - - - - -
Tangible net worth - - - - - -
Net working capital - - - - - -
Page 13 of 30 Assessment of Working Capital Requirements
RATIO ANALYSIS
Name: #VALUE!
Actual/
Estimated Following years Projected
Audited
Ideal
Sr. No. Particulars
Levels 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
A Long-term Solvency Ratios
1 Debt Equity Ratio - - - - - -

2 Net Worth to Total Assets Ratio - - - - - -

3 Debt to Net Worth Ratio - - - - - -

4 Capital Gearing Ratio - - - - - -

5 Fixed Assets to Long Term Funds - - - - - -

6 Propriety Ratio - - - - - -

7 Interest Coverage - - - - - -

8 Debt Service Coverage - #REF! #REF! #REF! #REF! #REF!

Avg. DSR #REF!
B Short-term Solvency Ratios
1 Current Ratio - - - - - -

2 Quick Ratio or Liquid Ratio or Acid Test Ratio - - - - - -

3 Absolute Liquid Ratio - - - - - -

C Profitability Ratios
1 Return on Capital Employed or Return on
Investment 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

2 Gross Profit Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

3 Net Profit Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

4 Cash Profit Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

5 Return on Net Worth 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

6 Operating Profit (before interest) Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

7 Operating Profit (after interest) Margin 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

D Activity Ratios
1 Inventory Turnover Ratio - - - - - -
[Based on closing inventory]

2 Inventory Turnover Ratio - - - - - -

[Based on average inventory]

3 Inventory Turnover Ratio - - - - - -

[Based on cost of sales / average inventory]

4 Inventory Turnover Period

i Based on net sales & closing inventory - - - - - -
ii Based on net sales & average inventory - - - - - -
iii Based on net cost of sales & average inventory - - - - - -

5 Debtors Turnover Ratio - - - - - -

[Based on closing debtors]

6 Debtors Turnover Ratio - - - - - -

[Based on average debtors]

7 Debtors Turnover Period

i Based on net sales & closing debtors - - - - - -
ii Based on net sales & average debtors - - - - - -

8 Creditors Turnover Ratio - - - - - -

[Based on closing creditors]

9 Creditors Turnover Ratio - - - - - -

[Based on average creditors]

10 Creditors Turnover Period

i Based on purchases & closing creditors - - - - - -
ii Based on purchases & average creditors - - - - - -
Page 14 of 30 Assessment of Working Capital Requirements
RATIO ANALYSIS
Name: #VALUE!
Actual/
Estimated Following years Projected
Audited
Ideal
Sr. No. Particulars
Levels 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5
11 Fixed Assets Turnover Ratio - - - - - -

12 Assets Turnover Ratio - - - - - -

13 Working Capital Turnover Ratio - - - - - -

14 Sales to Capital Employed - - - - - -

E Operating Ratios
1 Domestic Sales Proportion 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

2 Export Sales Proportion 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

3 Material Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

4 Consumables Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

5 Direct Labour Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

6 Other Direct Cash Overheads Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

7 Total Direct Cost Ratio [excl material & consumables] 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

8 Total Direct Cost Ratio [incl material & consumables] 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

9 Indirect Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

10 Interest Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

11 Operating Cost Ratio 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

 Assessment of Working Capital Requirements Rs. in Lakhs
STATEMENT OF CHANGES IN WORKING CAPITAL
Name:

Actual/ Audited Estimated Following years Projected

Sr. No. Particulars
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2030
Year 1 Year 2 Year 3 Year 4 Year 5

Current Assets
Cash and bank balances - - - - - -
Investments
Investments [other than long term] - - - - - -
Government & other trustee securities - - - - - -
Fixed deposits with Banks & Others - - - - - -
Receivables
Receivables other than deferred & exports - - - - - -
Export receivables - - - - - -
Instalments under deferred receivables - - - - - -
Inventory
Raw Materials
Imported - - - - - -
Indigeneous - - - - - -
Work [ Stock ] in Process - - - - - -
Finished Goods - - - - - -
Goods in Transit - - - - - -
Other consumable spares
Imported - - - - - -
Indigeneous - - - - - -
Advances to suppliers - - - - - -
Advance payment of taxes - - - - - -
TDS & TCS - - - - - -
GST Receivable - - - - - -
Total Current Assets - - - - - -
Change in the current assets - - - - -

Current Liabilities
Short term borrowings from Banks
from Applicant Bank - - - - - -
from Other Banks - - - - - -
of which BP & BD
from Applicant Bank - - - - - -
from Other Banks - - - - - -
Short term borrowings from Others
Sundry Trade Creditors - Indigenous - - - - - -
Sundry Trade Creditors - Import - - - - - -
Advance from Customers / deposits from dealers - - - - - -
Provision for Taxation - - - - - -
Dividend payable - - - - - -
Other Statutory Liabilities - - - - - -
Deposits / Debentures / Instalments of Term
Loans / DPGs etc. - - - - - -
Other Current Liabilities and Provisions
Expenses Payable - - - - - -
- - - - - -
Total Current Liabilities - - - - - -
Change in the current liabilities - - - - -
Net Working Capital as calculated above - - - - - -
Increase / (Decrease) in Net Working Capital - - - - -
 YASH ENTERPRISES
PROP. RAOSHAN KUMAR (PAN- CYLPK8125K)

ESTIMATED & PROJECTED DEP SHEET

Audited Estimated Following years are Projected

Sr. No. Assets Details Rate of Dep
Year Ended Year Ending Year Ending Year Ending Year Ending Year Ending 31-03- Year Ending Year Ending
31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 2029 31-03-2030 31-03-2031

Opening WDV of the Assets

1 Plant & Machinery 15% - - - - - - - -
2 Computers 40% - - - - - - - -
3 Printers 40% - - - - - - - -
4 Air Conditioners 15% - - - - - - - -
5 Furnitu & Fixtures 10% - - - - - - - -
6 Car 15% - - - - - - - -
Sub- Total - - - - - - - -

Addition of Assets Before >= 180 days if any

1 Plant & Machinery 15% - - - - - - - -
2 Computers 40% - - - - - - - -
3 Printers 40% - - - - - - - -
4 Air Conditioners 15% - - - - - - - -
5 Furnitu & Fixtures 10% - - - - - - - -
6 Car 15% - -
Sub- Total - - - - - - - -

Addition of Assets Before <= 180 days if any

1 Plant & Machinery 15% - - - - - - - -
2 Computers 40% - - - - - -
3 Printers 40% - - - - - -
4 Air Conditioners 185% - - - - - -
6 Furnitu & Fixtures 10% - - - - - - - -
6 Car 15% - - - - - - - -
Sub- Total - - - - - - - -

Gross Total value of Assets - - - - - - - -

Depreciation Charged duering the Year

- Dep on Opg. Value of Assets - - - - - - - -
- Dep on Additional Value of Assets for >= 180 Days - - - - - - - -
- Dep on Additional Value of Assets for <= 180 Days - - - - - - - -
Sub- Total - - - - - - - -

Closing WDV of the Assets - - - - - - - -

 Installment or Repayment Schedule Chart

Annual Interest Rate % 0 -

S.No. EMI Instalment Interest

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ent Schedule Chart

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