CMA Format

FINANCIAL ANALYSIS.
OPERATING SYSTEMENT
ACCOUNT:
Particulars Last Year

Preceeding 2 Years Actual Estimated Last Year Actual Current Year Estimates
1) Sales
(Net of Returns)
Of which:
Domestic Sales
Export Sales
2) Less: Excise Duty
3) NET SALES (1-2) 0 0 0 0
4)Cost of Sales:
a) Raw Materials
including Stores Consumed
Impored
Indigenous
b) Other Spares
c) Power & Fuel
d) Direct Labour
e) Repairs & Maintenance
f) Other Mfg Expenses/ R&D
SUB- TOTAL (sum of a to f) 0 0 0 0
Less: Closing stock in Process
SUB- TOTAL : COST OF PRODUCTION 0 0 0 0
Add : Opening stock of Finished Goods
SUB- TOTAL 0 0 0 0
Less: Closing stock of Finished Goods
SUB- TOTAL COST OF SALES 0 0 0 0
5) Selling, Gen & Admn.Exp
6) Misc Exp & Prel Exp W/off
7) Operating Profit before Depn,
Int & Taxes (OPBDIT) [3-4-5-6] 0 0 0 0
8)Interest cost :Of which
a)Interest on working capital&short term loans
b)Interest on long term&other borrowings
9)Depreciation
10)OPERATING PROFIT BEFORE TAX

(7-8-9) 0 0 0 0
11)Other Non-operating Income/Expenses:
a)Other/Non Operating Income
b)Other/Non Operating Expense
SUB-TOTAL(a-b) 0 0 0 0
12)PROFIT BEFORE
TAX(10+11) 0 0 0 0
13) Provision for
Development
Rebate/Inv
Allowance
14)Provision for Tax
15)NET PROFIT (12-13-14) 0 0 0 0
16) Appropriations:
a) Dividends
b)tax on dividends
c)other provisions (specify)
d)other appropriations(specify)
17)net profit retained in the
business(15-16) 0 0 0 0
BALANCE SHEET ANALYSIS

Preceeding 2 Last Year
LIABILITIES Years Actual Estimated Last Year Actual Current Year Estimates
current liabilities:
1)Short Term Bank Borrowings or Cash
Credit (including CP)
a) From Bank of Baroda
b) From Other Banks
2) SUB-TOTAL (a+b) 0 0 0 0
3) Other Short Term Loans & Borrowings
4) Deposits (maturing in 1 year)
5) Unsecured Loans
6) Advances /Progress Payments from
Customers/Deposits Received
7) Statutory liabilities
8) Instalments of term(due in one year)
loans/DPG/Debentures/PSC (due in 1
year)
9) Other Current Liabilities & Provisions
10) SUB-TOTAL (Sum 3 to 9) 0 0 0 0
11) Sundry Creditors (Trade)
12) Interest accrued but Not Due
13) Provision for Tax
14) Provision for Dividend
15) TOTAL CURRENT LIABILITIES
(2+10+11+12+13+14) 0 0 0 0
TERM LIABILITIES:
16) Debentures (not maturing in 1 year)
17) Redeemable preference share Capital (maturing after 1 but before 12 years
18) Term Loans (repayable after 1 year)
19) Borrowings from Group Companies,Directors,Friends,Relatives
20) Deferred Payment Credit
21) Term Deposits repayable after 1 year
22) Other Long Term Loans/Term Liabilities
23) TOTAL TERM LIABILITIES (sum 16 TO 22)
NETWORTH:
24) Equity share capital
25) Preference Share Capital (maturity after 12 years)
26) General Reserve
27) Development Rebate Reserve/Investment allowence
28) Other Reserves (excluding provisions)
29) Surplus (+) or Deficit (-) in P&LA/c
30) NETWORTH (SUM 24 TO 29) 0 0 0 0
31) TOTAL LIABILITIES (15+23+30) 0 0 0 0
Preciding 2 Last Years
ASSETS years Actual Estimated Last Year Actual Current Year Estimated
CURRENT ASSETS:
32) Receivables other than deferred and
export receivables(due in 1 year)
33) Export Receivables
34) TOTAL DEBTORS (32+33) 0 0 0 0
35) Raw Material - Imported
36) Raw Material - Indigenous
37) Work-in-Progress
38) Finished Goods
39) Stores and Spares
40) TOTAL INVENTORIES (sum 35 to 39) 0 0 0 0
41) Investments (other than long term
investments eg.,Sinking Fund, Gratuity
Fund etc.,)
a) Govt. & other trustee securities
b) FDs
42) Interest in Banks
Accrued and Due and
Instalments of deferred receivables (due
within 1 year)
43) Investments (other than long term
investments eg.,sinking fund,gratuity fund
etc.,)
44) Advances to Suppliers of Raw
Material/spares/stores consumables
45) Other current Assets
46) SUB-TOTAL: OTHER CURRENT
ASSETS (EXCLUDING CASH & BANK
BALANCE) (sum 41 to 45) 0 0 0 0
47) Advance Tax Paid
48) Cash and Bank Balances
49) TOTAL CURRENT ASSETS
(34+40+46+47+48) 0 0 0 0
FIXED ASSETS:
50) Gross block excluding Revalued
Assets
51) Revalued Assets
52) GROSS BLOCK (50+51) 0 0 0 0
53) Accumulated Depreciation
54) NET BLOCK (52-53) 0 0 0 0
55) Capital Work in Progress

56)Net fixed assets(54+55) 0 0 0 0
57) Investments/BOOK
Debts/Advances/Deposits which are not
current assets:
a) Investments in to
subsidiaries/Affiliate companies
b) Others
OTHER
58) NON-CURRENT
Advances to suppliersASSETS
of capital 0 0 0 0
goods,Spares and Contractors for Capital
expenditure
59) Deferred Receivables maturing
beyond one year
60) Non -Consumable stores
61) Other Misceiianeous Assets including
dues from Directors
62) TOTAL NON-CURRENT ASSETS (sum 58 to 61) 0 0 0 0
63) Intangible assets
64) TOTAL ASSETS (49+56+57+62+63) 0 0 0 0
65) TANGIBLE NETWORTH (30-63_ 0 0 0 0
66) NETWORKING CAPITAL (49-15) 0 0 0 0
67) TOTAL OUTSIDE LIABILITIES (15+23) 0 0 0 0
(Rs. In )
Following Year
Projection
0
0
Following Year
Projection
0
0
0
Following Year
Projection
0
0
0
0
0
0

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FINANCIAL ANALYSIS.

Particulars Last Year

10)OPERATING PROFIT BEFORE TAX

BALANCE SHEET ANALYSIS

55) Capital Work in Progress

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