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Modified by : Niranjan Kanhekar ,CPC, LHO, Mumbai 022-2202 1505
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STATE BANK OF INDIA
Branch :
Name
Rupees in PARTICULARS Operating months Operating Statement 1 i. Domestic Sale ii.Export Sale 1 Total Gross Sales 2 Less : Excise Duty 3 Net Sales (1-2) 4 Growth in sales Cost of Sales 5 a. Raw Material (Imported ) b. Raw material (Indigenous) c. Stores & Spares (Imported) d. Stores & Spares (Indigenous) 6 Power & Fuel 7 Direct Labour 8 Repairs and maintainance 9 Other Mfg. Expenses 10 Depreciation 11 Others expenses a b c d Sub Total 12 Add: Opening Stock in Process Sub Total 13 Deduct : Closing Stock in Process Cost of Production 14 Add: Opening Stock of Finished Goods Sub Total 15 Deduct : Closing Stock OF Finished Goods Sub Total ( Total Cost of Sales) 16 Gross profit Audited Years 2006-07 12 Audited 2007-08 12
CRORES
Estimates Projections Projections Projections Projections 2008-09 12 2009-10 12 2010-11 12 2011-12 12 2012-13 12
Gross Profit/ Sales 17 Selling Expenses 18 Administrative Expenses Sub Total 19 Operating Profit before interest a. Interest on CC. b.Interest on TL c.Other interests 20 Total Interest 21 Operating Profit after Interest 22 Add: Other non operating Income a Interest/Dividend/Royalties etc.. b Profit on sale of investment, others c Development charges d Profit /loss on sale of Fixed assets Sub Total 23 Deduct other non operating expenses a Interest/Dividend/Royalties etc.. b Other Expenses c Intangibles written off -1 d e Sub Total Net of other non operating 24 Income/Expenses 25 Profit before Tax /Loss (PBT) 26 Provision for Taxes 27 Net Profit/Loss (PAT) 28 Cash Accruals 29 Dividend paid + IT on Dividend 30 Retained Profit 31 32 33 34 35 36 37 38 Retained Cash Profits
RM Content in sales PBDIT PBDIT/Sales Operating Profits/Sales PBT/Sales PAT/Sales Cash Accruals/ Sales
Interest on CC. Interest on TL Other interests Transfer to Reserves (if any) Depriciation adjustments
ANALYSIS OF BALANCE SHEET - LIABILITIES Rupees in CRORES
Audited 2006-07 LIABILITIES Current Liabilities Short Term loans from Applicant 1 Bank including BP &BD Short Term loans From Other banks including BP &BD Sub Total (A)
Audited 2007-08
Estimates Projections Projections Projections Projections 2008-09 2009-10 2010-11 2011-12 2012-13
2 Short Term Borrowings from Others 3 Sundry Creditors (Trade) 4 Advance Payment from Customers 5 Net Provision for Taxation (if positive) 6 Dividend Payable 7 Other Statutory Liab. (Due within one Year) 8 Overdue Term Liabilities Installments of term Loan/ DPGs/ Deposits/ debentures due within next 9 year Other Current Liabilities & Provisions 10 (due with in one year) a Sundry Creditors Capital goods b Sundry Creditors (Expenses) c d 11 Sub Total (B) 12 TOTAL CURRENT LIABILITIES TERM LIABILITIES 13 Debentures (not maturing within one Year) 14 Preference Shares (redeemable after 1 year) 14 Term Loan from Bank(Less next Year Instalments) Term Loan from Other Banks/Inst.(Ecl. 14 Instal.due next Yr.) Deferred Payments Credits (Ecl. 15 Instal.due next Yr.) 16 Term deposits (Ecl. Instal.due next Yr.) 17 Other term Liabilities a b Tata Motors loan c Unsecured loan 18 TOTAL TERM LIABILITIES 19 TOTAL OF OUTSIDE LIABILITIES NET WORTH 20 Share Capital 21 General Reserve 22 Revaluation Reserve 23 Adjustments for previous Year costs 24 Other reserves (excluding Provisions) 25 Others a Surplus (+) or deficit (-) in Profit & Loss a/c b share premium account c Deferred Tax Liability 26 Surplus (+) or deficit (-) in Profit & Loss a/c 27 NET WORTH 28 TOTAL LIABILITIES (18+24)
ANALYSIS OF BALANCE SHEET Continued - ASSETS Rupees in Audited 2006-07 ASSETS Current Assets 1 Cash & Bank Balances 2 Govt. & other Trustee securities 3 Fixed Deposits with Banks 4 Domestic Receivables including BP/BD 5 Export Receivables including BP/BD) 6 Deferred receivables(due within one year) 7 Imported Raw Material 8 Indigenous Rawmaterial 9 Stock in Process 10 Finished Goods 11 imported Consumables 12 Indigenous consumables a. Packing Material 13 Advances to Suppliers 14 Net Advance Payment of Taxes (if positive) 15 Other Current Assets (specify major items) a Advances Recoverable in cash/kind group Cos. b Pre Paied expenses c DEPB receivable d Insurance claim receivable 16 TOTAL CURRENT ASSETS Audited 2007-08 CRORES
Estimates Projections Projections Projections Projections 2008-09 2009-10 2010-11 2011-12 2012-13
FIXED ASSETS 17 Gross Block (Land & Building Machinery 18 Add Capital expenditure in wirk-in-process 19 Depreciation to Date 20 Net Block 21 OTHER NON CURRENT ASSETS a Investments in Sub. cos./ affiliates b Investment in Others c Advance to suppliers of Capital goods & d Deferred Receivables(Maturng after a year) e Other Non-current investments f Non Consumable Stores & Spares Long oustanding dues &Other non Current g Assets /dues from Directors h Deposits i Debtors more than 6 months TOTAL OTHER NON CURRENT ASSETS 22 Intangible Assets a Preliminary Expenses b Deffered Revenue expenditures c Other Intangibles (patents, goodwill, etc.) d Deffered Tax Assets e 23 Total Intangible Assets 24 TOTAL ASSETS
49 TANGIBLE NET WORTH (TNW) 50 NET WORKING CAPITAL (NWC)
Movement of TNW Opening TNW Plough back of profit Increase in capital/reserves Intangibles written off Closing TNW Current Ratio Debt/Equity TOL/Equity Current Assets/Tangible Assets ROCE(PBDIT incl.Other income/TTA) Inentory+Receivables as days of Net Sales
ADDITIONAL INFORMATION a. Arrears of Depreciation b. Contingent Liabilities c. Arrears of Cumulative Dividends d. Gratuity Liability not Provided for e.Dispute Custom/Excise/ Tax Liabilities f. Other Liabilities not provided for
Check Points Check Points 1 Difference in Assets & Liabilities Increase in cap.& reserves beyond retained 2 profit Difference in intangibles written off in balance 3 Sheet and shown in P&L account Reductin in TL is less than TL instalments 4 plus overdues 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13
Audited Particulars Performance & Financial Indicators: 1 Net Sales 2 Exports 3 Operating Profit 4 PBT/Sales 5 PBT/Sales (%) 6 PAT 7 Cash Accruals 8 PBDIT 9 PUC 10 TNW 11 Adjusted TNW 12 TOL/TNW 13 TOL/ adjusted tnw 14 Current Ratio 2006-07
Audited 2007-08
Estimates ProjectionsProjectionsProjectionsProjectionsProjections 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Fund flow analysis : 1 2 3 Long Team Sources Long Team Uses Surplus / Deficit
Movement in TNW
Audited 2006-07
Audited 2007-08
Estimates ProjectionsProjectionsProjectionsProjectionsProjections 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Opening TNW Add PAT Ad increase in equity Add / abstract intangible assets Less dividend Closing TNW
TERM LOAN ANNEXURE
Audited Particulars Commercial viability: Capacity utilisation (%) Sales Net Profit Cash Accruals Interest TOTAL TL/ DPG repayments Interest TOTAL Gross DSCR Average Gross DSCR Net DSCR Average Net DSCR 2006-07
Audited 2007-08
Estimates Projections Projections Projections Projections Projections 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Security Margin: WDV of Fixed assets Term Loan outstanding (including instalments) % Security margin available
Break-even and sensitivity analysis : BREAK EVEN POINT Sales Total Variable Costs Percent of Sales Fixed Costs Break Even Level of Sales Percentage to Sales Cash Break Even of Sales %
Sensitivity to BEP When sales go down

Sales Variable costs Fixed Costs BEP -Sales BEP % Cash Break Even of Sales Cash BEP % Gross DSCR Average Gross DSCR 15%
When RM goes up by
Sales Variable costs Fixed Costs BEP BEP % Cash Break Even of Sales Cash BEP % Gross DSCR Average Gross DSCR
15%
When Variable Cost go up by Sales Variable costs Fixed Costs BEP BEP % Cash Break Even of Sales Cash BEP % Gross DSCR Average Gross DSCR
1%
0.00 Sources of funds Yr. Ending Share Capital Reserves & Surplus Secured Loans: Short term Long term Unsecured loans Deferred Tax Liability Other liabilities TOTAL Application of Funds Fixed Assets (Gross Block) Less Depreciation Net Block Capital Work in Progress Investment +deposits Inventories Sundry Debtors Cash and Bank Balances Loans and Advances to others (Less: Current Liabilities) (Less: Provisions) Net Current Assets
Loans and Advances to Subsidiaries and Group Companies Other Non Curent assets Misc. Expenditure (to the extent not written off or adjusted)
Previous year 2006-07 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
Last year 2007-08 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
Last year 2008-09 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
TOTAL
Cash flow statement A. Cash Flow from Operating activity Net profit before Tax & extra ordinary item Adjustment for Depreciation Interest Profit/loss on sales of FA Profit on sale of investment, interest & other income
2007-08
2008-09
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
Working capital changes Receivables Inventory Current liability other (OCL) Current Assets others Increase / decrease in Non Current Assets Cash generated from operations Direct Taxes / provisions net Net Cash from operating activities (A) B. Cash flow from investing activities Purchase of Fixed assets Sale of fixed assets Sale of investments (net off purchases) Profit on sale of investment, interest & other income Net Cash used in investing activities (B) C. Cash flow from financing activities Increase/decrease in cash credit Increase/decrease in term loan Receipt / repayment of loans / deposits Up front payment against share warrant Interest paid Divind and tax thereon and increse in PUC Net Cash used / generated in financing activities ( C) Net increase in Cash & Cash equivalent (A+B+C) Opening Cash & cash equivalent balance Closing Cash & cash equivalent balance Check balance of closing cash 0.00 0.00 0.00 0.00 1.42 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 -0.29 0.00 -0.29
0.00 0.00
0.00 0.00
1.42
0.00
1.42 0.00 1.42 0.00
-0.29 0.00 -0.29 0.00
0.00 31.03.09 Instalments No. of inst 31.03.10 0.94 0.31 3 0.00 3.43 0.31 11 0.00 8.40 0.52 16 0.00 3.35 0.19 18 0.00 19.00 1.19 16 0.00 35.12 2.52 64 0.00 0.00 35.12
TL-I TL-II TL-III TL-IV TL-V Total Instalment due TL o/s
Cost of Sales
2006-07 0.00 0.00
2007-08 0.00 0.00
2008-09 0.00 0.00
2009-10 0.00 0.00
Net Sales (1-2) Growth in sales Cost of Sales a. Raw Material (Imported ) b. Raw material (Indigenous) c. Stores & Spares (Imported) d. Stores & Spares (Indigenous) Power & Fuel Direct Labour Repairs and maintainance Other Mfg. Expenses Depreciation Others expenses
#DIV/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! #DIV/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! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Sub Total Add: Opening Stock in Process Sub Total Deduct : Closing Stock in Process
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cost of Production Add: Opening Stock of Finished Goods Sub Total Deduct : Closing Stock OF Finished Goods Sub Total ( Total Cost of Sales) Gross profit Gross Profit/ Sales Selling Expenses Administrative Expenses Sub Total Operating Profit before interest a. Interest on CC. b.Interest on TL c.Other interests Total Interest Total Cost of sales
#DIV/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! #DIV/0! #DIV/0! #DIV/0!
31.03.11 31.03.12 31.03.13 31.03.14 31.03.15 0.93 0.00 0.00 0.00 0.00 1.24 1.24 0.95 0.00 0.00 2.08 2.08 2.08 2.16 0.00 0.74 0.74 0.74 0.74 0.39 4.76 4.76 4.76 4.72 0.00 9.75 8.82 8.53 7.62 0.39 9.75 25.37 8.82 16.55 8.53 8.02 7.62 0.39 0.39 0.00
check Total 0.93 3.43 8.40 3.35 19.00 35.11
2010-11 0.00 0.00
2011-12 0.00 0.00
2012-13 0.00 0.00
2013-14 0.00 0.00
WORKING CAPITAL ANNEXURE Audited Particulars Efficiency Ratios 1 Net Sales / Total Tangible Assets 2 Return on Assets (PBT / TTA) % 3 Operating Costs / Sales % 4 Bank Finance / Current Assets (%) 5 Inventory and Receiv. / Net Sales (days) 2006-07 Audited 2007-08 Estimates ProjectionsProjections ProjectionsProjectionsProjections 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
CRA Ratios 1 2 3 4 5 6
CURRENT RATIO TOL/TNW PBIDT/INTT. PAT/NET SALES (%) ROCE (%) INV.+REC./SALES (DAYS)
Assessed Bank Finance 1 Total Curr.Asset (TCA) 2 Other Current Liabilities (OCL) 3 Working Capital Gap 4 Net Working.Cap. (NWC) 5 Assess.Bk.Finance (ABF) 6 NWC to TCA (%) 7 Bk.Finance to TCA(%) 8 Sundry Cred.to TCA (%) 9 Other CL (exc.sund.cred) to TCA (%)
Inventory and Receivable levels

Raw Material Stock in process Finished Goods Receivables Creditors ( Imported) (Indiginous)

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Modified by : Niranjan Kanhekar ,CPC, LHO, Mumbai 022-2202 1505

STATE BANK OF INDIA

ANALYSIS OF BALANCE SHEET - LIABILITIES Rupees in CRORES

49 TANGIBLE NET WORTH (TNW) 50 NET WORKING CAPITAL (NWC)

Estimates ProjectionsProjectionsProjectionsProjectionsProjections 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Estimates ProjectionsProjectionsProjectionsProjectionsProjections 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

TERM LOAN ANNEXURE

Sensitivity to BEP When sales go down

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

1.42 0.00 1.42 0.00

-0.29 0.00 -0.29 0.00

TL-I TL-II TL-III TL-IV TL-V Total Instalment due TL o/s

2006-07 0.00 0.00

2007-08 0.00 0.00

2008-09 0.00 0.00

2009-10 0.00 0.00

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

check Total 0.93 3.43 8.40 3.35 19.00 35.11

2010-11 0.00 0.00

2011-12 0.00 0.00

2012-13 0.00 0.00

2013-14 0.00 0.00

Inventory and Receivable levels

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