Assessment of Working Capital Requirements Rs. in Lakhs M ...

Assessment of Working Capital Requirements Rs. in Lakhs

Name:

Maximum MinimumA. Working Capital Limits:

1 Fund based

Cash Credit - - - - -

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

- - - - B. Term Loan -

- - - - -

Name:

1 - - - -

2 - - - -

3 - - - -

4

5

- - - -

Limits from all Banks and financial institutions

Sr. No. Name of Bank / Financial Institution

Working CapitalTerm Loan &

DPG

(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).

M/S G.S ENTERPRISE

FORM - IParticulars of Existing / Proposed Limits from the Banking System

(Limits from all Banks and Financial Institutions as on date of application)

Sr. No.

Date of Balance Sheet

Name of Bank / Financial Institution

Fund based Non-fund based

Information about Associate Companies

Nature of Facility

M/S G.S ENTERPRISE

Limits now requested

Term Loans/DPGS excluding Working Capital Loans

Total: -

Name of the Associate Company & Activity

Annual makeup of A/c Overdues, if

any

Existing LimitsExtent to which Limits

were utilised during last 12 months

Balance outstanding

as on

Page 1of 2 Assessment of Working Capital Requirements Rs. in Lakhs

31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21 31-Mar-22Year 1 Year 2 Year 3 Year 4 Year 5

A i Raw Material Consumption - - - - ii Sales - - - - - iii Rejects and Scraps - - - - -

1a

i Domestic Sales - - 270.22 375.92 525.80 ii - - - - -

T1 Sub-total [ a(i+ii) ] - - 270.22 375.92 525.80 iii Less: Excise Duty - - - - -

T2 Net Sales [ T1-iii ] - - 270.22 375.92 525.80 iv {0.00%} {0.00%} {0.00%} {39.12%} {39.87%}

bi Business Receipt 8.27 9.61 - - - ii other income 1.15 0.82 - - - iii Bank Interst - - 0.36 - - iv - - - - - v - - - - -

T3 Total Other income [ b(i to iv) ] 9.42 10.43 0.36 - -

T4 Total Gross Income [ T2+T3 ] 9.42 10.43 270.58 375.92 525.80

2a Raw Materials [Including Stores and other

items used in the process of manufacture)i Imported - - 222.40 310.52 442.90 ii Indegenous - - - - -

T5 sub-total [ a(i+ii) ] - - 222.40 310.52 442.90 b Other Consumable Spares

i Imported - - - - - ii Indegeneous - - - - -

T6 sub-total [ b(i+ii) ] - - - - - c -

i Car Expenses - - 16.57 15.55 14.60 ii - - - - - iii - - - - - iv - - - - - v - - - - - vi - - - - - vii - - - - - viii - - - - - ix - - - - - x Depreciation - - - - -

T7 Total Direct Expenses [ c(i to x) ] - - 16.57 15.55 14.60 T8 sub-total [ T5+T6+T7 ] - - 238.97 326.07 457.50

d Add : Opening stock of W.I.P. - - - - - T9 Sub-total [ T8+2(d) ] - - 238.97 326.07 457.50

e Less : Closing Stock W.I.P. - - - - - T10 Total Cost of Production [ T9-2(e) ] - - 238.97 326.07 457.50

f Add : Opening stock of Finished Goods - - - - - T11 sub-total [ T10+2(f) ] - - 238.97 326.07 457.50

g Less : Closing Stock of Finished Goods - - - - - T12 Total Cost of Sales [ T11-2(g) ] - - 238.97 326.07 457.50

% rise or fall in sales turnover [compared to previous year]

FORM II : OPERATING STATEMENTName:

Sr. No. Particulars

Current Year Estimated

Other Income

Sales (net of returns)

Following years Projected

M/S G.S ENTERPRISE

Quantities:

Gross Income

Actuals as per audited accounts

Direct Expenses

Cost of Production & Cost of Sales

Page 2of 2 Assessment of Working Capital Requirements Rs. in Lakhs


FORM II : OPERATING STATEMENTName:

Sr. No. Particulars

Current Year Estimated Following years Projected

M/S G.S ENTERPRISE

Actuals as per audited accounts

3i General, Administrative & Selling Expenses - - 21.09 35.16 48.90 ii Depreciation - - - - -

T13 Total General, Administrative &Selling Expenses [ 3(i to x) ] - - 21.09 35.16 48.90

4 Operating Profit before Interest [ T4-T12-T13 ] 9.42 10.43 10.52 14.69 19.40

5i Bank Interest - - - 2.20 1.99 ii Bank charges and comm - - - - - iii - - - - - iv - - - - - v - - - - -

T14 Total Finance Charges [ 5(i to v) ] - - - 2.20 1.99

6 Operating Profit after Interest [ 4-T14 ] 9.42 10.43 10.52 12.49 17.41

7i - - - - - ii - - - - - iii - - - - -

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

8i - - - - - ii - - - - - iii - - - - -

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 ] 9.42 10.43 10.52 12.49 17.41 11 Provision for Taxes - - - - - 12 Net Profit / Loss after Tax PAT [ 10-11 ] 9.42 10.43 10.52 12.49 17.41

PAT to Net Sales % [ 12/T2 ] % {0.00%} {0.00%} {3.89%} {3.32%} {3.31%}

13 - - - - - Dividend Rate % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}Dividend Distribution Tax % {0.00%} {0.00%} {0.00%} {0.00%} {0.00%}

14 Retained Profit [ 12-13 ] 9.42 10.43 10.52 12.49 17.41 15 Retained Profit / PAT % [ 14/12 ] % {100.00%} {100.00%} {100.00%} {100.00%} {100.00%}

16 Additional Data:

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] - - - - -

Break-up of Total Gross Income

Equity Dividend & Dividend Tax

Non-Operating Income

General, Administrative & Selling Expenses:

Non-Operating Expenses

Finance Charges



Current Liablities1a

i from Applicant Bank 12.67 55.10 25.95 110.95 110.95 ii from Other Banks - - - - -

T1 sub-total [ a(i + ii) ] 12.67 55.10 25.95 110.95 110.95

iii from Applicant Bank {00.00} {00.00} {00.00} {00.00} {00.00}iv from Other Banks {00.00} {00.00} {00.00} {00.00} {00.00}

T2 sub-total [ b(iii + iv) ] - - - - - T3 Total short term borrowings from banks T1 12.67 55.10 25.95 110.95 110.95

bi Sundry Trade Creditors - Indigenous - 35.22 37.30 52.90 70.95 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) ] - 35.22 37.30 52.90 70.95

2

i Other Current Liabilities 62.58 0.37 1.20 3.12 5.80 ii Provision for Taxation - - - - - iii Interest on Bank - - - - iv - - - - - v - - - - -

T5 sub-total [ 2(i to v) ] 62.58 0.37 1.20 3.12 5.80 T6 Current Liabilities excl. bank borrowings [ T4+T5 ] 62.58 35.59 38.50 56.02 76.75 T7 Total Current Liabilities [ T3+T6 ] 75.25 90.69 64.45 110.95 187.70

3a 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 ] 75.25 90.69 64.45 110.95 187.70

4 Net Wortha Capital 13.07 20.72 31.50 11.97 18.54 b General reserve - - - - c Revaluation Reserve - - - - - d Other reserves (excluding provisions) - - - - - e Surplus (+) or deficit (-) in P & L A/c 9.42 10.43 10.52 12.49 17.41 f Others

i Share Premium Account - - - - - ii Donation - - - - - iii Drawings (2.77) (5.66) (7.65) (8.20) (9.10) iv Deferred tax - - - - - v - - - - -

T10 Net Worth [ 4(a to f) ] 19.72 25.49 34.37 16.26 26.85 T11 Total Liabilities [ T9+T10 ] 94.97 116.18 98.82 127.21 214.55

M/S G.S ENTERPRISE

Term Liabilities

from Banks (including bills purchased, discounted& excess borrowings placed on repayment basis)

FORM III : ANALYSIS OF BALANCE SHEET

Short term borrowings

Name:

Sr. No. Particulars

(due within one year-specify major items )

Actuals as per audited accounts Current Year Estimated Following years Projected

of which BP & BD

from Others

Other Current Liabilities and Provisions

Page 1 of 2 Assessment of Working Capital Requirements Rs. in Lakhs


Current Assets5 Cash and bank balances 42.96 18.41 18.81 30.40 45.12 6 Investments - - - - -

[other than long term Investments]i tds 0.13 0.06 0.36 0.82 1.25 ii advance tax - 0.20 0.50 0.70 1.20

T12 sub-total [ 6(i+ii) ] 43.09 18.67 19.67 31.92 47.57 7 i Receivables other than deferred & exports 13.21 19.07 14.34 25.96 45.48

[Including bills purchased & discountedby bankers]

ii Export receivables (Including bills - - - - - purchased/discounted by bankers)

T13 sub-total [ 7(i+ii) ] 13.21 19.07 14.34 25.96 45.48 8 Instalments under deferred receivables - - - - -

(due within one year)9 Inventorya 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 Other assets - 15.00 - - - ii House hold goods - - - - - iii - - - - - iv - - - - - v - - - - -

T15 sub-total [ 12(i to v) ] - 15.00 - - -

T16 Total Current Assets [ 5 to 12 ] 56.30 52.74 52.82 88.28 138.17

13 Fixed Assetsi Gross Block 29.86 61.85 61.95 52.00 97.34 ii Depreciation to date - - - - -

T17 Net Block [ 13(i-ii) ] 29.86 61.85 61.95 52.00 97.34


Name:FORM III : ANALYSIS OF BALANCE SHEET

Sr. No. ParticularsActuals as per audited accounts Current Year

Estimated

M/S G.S ENTERPRISE




Name:FORM III : ANALYSIS OF BALANCE SHEET


Estimated

M/S G.S ENTERPRISE

Other Non-Current Assets14 Investments / book debts /advances /

deposits which are non-currenta Investments in subsidiary

companies / affiliates - - - - - b Other investments 8.81 1.58 2.86 17.33 24.16 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) ] 8.81 1.58 2.86 17.33 24.16 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 ] 8.81 1.58 2.86 17.33 24.16

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

T20 Total Assets [ T16+T17+T19+18 ] 94.97 116.17 98.82 127.21 214.55

T21 Tangible Net Worth [ T10-18 ] 19.72 25.49 34.37 16.26 26.85 T22 Net Working Capital [ T16-T7 ] (18.95) (37.95) (11.63) (22.67) (49.53)

19 Current Ratio [ T14/T4 ] 0.75 0.58 0.82 0.80 0.74 20 Total Outside Liabilities/

Tangible Net Worth [ T9/T21 ] 3.82 3.56 1.88 6.82 6.99 21 Total Term Liabilities/

Tangible Net Worth [ T8/T21 ] - - - - -

22 Additional Informationa 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 - - - - -

To check whether total assets match with total liabilities click here



CURRENT ASSETS1 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}

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

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

4 Other consumable sparesi Imported - - - - -

[Months' Consumption] {00.00} {00.00} {00.00} {00.00} {00.00}

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

5 Receivables other than export & deferredreceivables (including bills purchased &discounted by bankers) 13.21 19.07 14.34 25.96 45.48 [Months' domestic sales including deferred payment sales] {00.00} {00.00} {00.64} {00.83} {01.04}

6 Export receivables [including bills purchased &discounted] - - - - -

[Months' export sales] {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 42.96 18.41 18.81 30.40 45.12 ii Investments [ other than long term ] 43.09 18.67 19.67 31.92 47.57 iii Instalments under deferred receivables [ due within 1 year ] - - - - - iv Advance payment of taxes - - - - - v Other current assets as per T15 of Form-III - 15.00 - - - vi - - - - - vii - - - - - T1 Total Current Assets 99.26 71.15 52.82 88.28 138.17

To cross check with balance sheet current assets click here

CURRENT LIABILITIES[Other than bank borrowings for working capital]

9 Sundry Trade Creditors [for raw materials, stores, - 35.22 37.30 52.90 70.95 spares & consumables]

[Months' purchases] - - 2.01 2.04 1.92

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 TermLoans / DPGs etc. (due within 1 year) - - - - -

ii Other Current Liabilities 62.58 0.37 1.20 3.12 5.80 iii Provision for Taxation - - - - - iv Interest on Bank - - - - - v - - - - - vi - - - - -

sub-total [ 12(i to vi) ] 62.58 0.37 1.20 3.12 5.80 T2 Total Current Liabilities 62.58 35.59 38.50 56.02 76.75


Name:FORM - IV : COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES


Estimated

M/S G.S ENTERPRISE


Name:


FIRST Method of Lending1 Total Current Assets 99.26 71.15 52.82 88.28 138.17

[ T1 in Form-IV ]

2 Current Liabilities [Other than bank borrowing] 62.58 35.59 38.50 56.02 76.75 [ T2 in Form-IV ]

3 Working Capital Gap [WCG] 36.68 35.56 14.32 32.26 61.42 [ 1 - 2 ]

4 Minimum Stipulated Net Working Capital 9.17 8.89 3.58 8.07 15.36 [ 25% of WCG excluding export receivables][ (item 3 above - item no. 6 in Form - IV)*0.25 ]

5 Actual / Projected Net Working Capital [ NWC ] (18.95) (37.95) (11.63) (22.67) (49.53) [ T22 in Form-III ]

6 Item no. 3 minus Item no. 4 27.51 26.67 10.74 24.20 46.07


8 Maximum permissible bank finance [MPBF] 27.51 26.67 10.74 24.20 46.07 [ least of item 6 or 7 above ]

9 Excess borrowings representing shortfall in NWC 28.12 46.84 15.21 30.74 64.89 [ item 4 - item 5 ]

SECOND Method of Lending1 Total Current Assets 99.26 71.15 52.82 88.28 138.17

[ T1 in Form-IV ]

2 Current Liabilities [other than bank borrowings] 62.58 35.59 38.50 56.02 76.75 [ T2 in Form-IV ]

3 Working Capital Gap (WCG) (1-2) 36.68 35.56 14.32 32.26 61.42 [ 1 - 2 ]

4 Minimum Stipulated Net Working Capital 24.82 17.79 13.21 22.07 34.54 [25% of total Current Assets excluding export receivables][ (1 above - item 6 in Form-IV)*0.25 ]

5 Actual / Projected net working capital (18.95) (37.95) (11.63) (22.67) (49.53) [ T22 in Form-III ]



8 Maximum permissible bank finance [MPBF] 11.87 17.77 1.11 10.19 26.88 [ least of item 6 or 7 above ]

9 Excess borrowings representing shortfall in NWC 43.77 55.74 24.84 44.74 84.07 [ item 4 - item 5 ]

Following years ProjectedSr. No. Particulars

FORM-V: COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE (MPBF) FOR WORKING CAPITAL

Actuals as per audited accounts Current Year Estimated

M/S G.S ENTERPRISE



A SOURCES OF FUNDS1 Net profit for the year after tax 10.43 10.52 12.49 17.41 2 Depreciation - - - - 3 Increase in capital 7.65 10.78 - 6.57 4 Increase in long-term funds / term liabilities - - - - 5 Decrease in fixed assets - - 9.95 - 6 Decrease in other non-current assets 7.23 - - - 7 Others - - - - 8 - - - - 9 - - - - 10 - - - -

T1 Total 25.31 21.30 22.44 23.98

B APPLICATION OF FUNDS1 Net loss for the year - - - - 2 Decrease in capital - - 19.53 - 3 Decrease in long-term funds / term liabilities - - - - 4 Increase in fixed assets 31.99 0.10 - 45.34 5 Increase in other non-current assets - 1.28 14.47 6.83 6 Dividend payments - - - - 7 Others 12.31 12.42 11.07 13.39 8 - - - - 9 - - - - 10 - - - -

T2 Total 44.30 13.80 45.07 65.56 a Long term surplus (+) / deficit (-) [ T1-T2 ] (18.99) 7.50 (22.63) (41.58) b Increase / (decrease) in current assets * (28.11) (18.33) 35.46 49.89

* as per details given below at "h"c Increase / (decrease) in current liabilities other

than bank borrowings (26.99) 2.91 17.52 20.73 d Increase / (decrease) in working capital gap (1.12) (21.24) 17.94 29.16 e Net surplus / (deficit) (17.87) 28.74 (40.57) (70.74) f Increase / (decrease) bank borrowings 42.43 (29.15) 85.00 - g Increase / (decrease) net sales - 270.22 105.70 149.88

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 receivablesvi Domestic 5.86 (4.73) 11.62 19.52 vii Export - - - - viii Increase / (decrease) in other current assets (33.97) (13.60) 23.84 30.37

Net total of [ h(i to viii) ] (28.11) (18.33) 35.46 49.89


Estimated

FORM-V: FUNDS FLOW STATEMENT


M/S G.S ENTERPRISEName:


Name:


OPERATING STATEMENTINCOMEDomestic sales - - 270.22 375.92 525.80 Export sales - - - - - Gross Sales - - 270.22 375.92 525.80 Excise duty - - - - - Net Sales - - 270.22 375.92 525.80 Other Income 9.42 10.43 0.36 - - Gross Income 9.42 10.43 270.58 375.92 525.80 EXPENSESRaw material [Imported] - - 222.40 310.52 442.90 Raw material [Indigenous] - - - - - Consumables [Imported] - - - - - Consumables [Indigenous] - - - - -

Total Material Cost - - 222.40 310.52 442.90 Total Consumables Cost - - - - -

Total purchases - - 222.40 310.52 442.90 Direct Labour - - 16.57 15.55 14.60 Depreciation - - - - - Other direct overheads - - - - - Total direct expenses - - 16.57 15.55 14.60 Inventory [opening] of WIP - - - - - Inventory [closing] of WIP - - - - - Total cost of production - - 238.97 326.07 457.50 Inventory [opening] of finished goods - - - - - Inventory [closing] of finished goods - - - - -

Average inventory of finished goods - - - - - Total cost of sales - - 238.97 326.07 457.50 Gross Profit 9.42 10.43 31.61 49.85 68.30 Total indirect expenses - - 21.09 35.16 48.90 Opearting profit before finance charges 9.42 10.43 10.52 14.69 19.40 Total finance charges [only interest element] - - - 2.20 1.99 Opearting profit after finance charges 9.42 10.43 10.52 12.49 17.41 Non-operating income - - - - - Non-operating expenses - - - - - Profit before Tax / (Loss) PBT 9.42 10.43 10.52 12.49 17.41 Provision for Taxes - - - - - Net Profit / Loss after Tax PAT 9.42 10.43 10.52 12.49 17.41 Equity divident payout - - - - - Retained Profit 9.42 10.43 10.52 12.49 17.41 Net profit before depreciation, interest & tax [PBDIT] 9.42 10.43 10.52 14.69 19.40 Net profit before interest & tax [PBIT] 9.42 10.43 10.52 14.69 19.40


SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Sr. No. Particulars

M/S G.S ENTERPRISE


Name:



SUMMARY OF FINANCIAL STATEMENTS FOR RATIO ANALYSIS

Sr. No. Particulars

M/S G.S ENTERPRISE

BALANCE SHEETLiabilities

Short-term borrowings from banks 12.67 55.10 25.95 110.95 110.95 Sundry creditors - 35.22 37.30 52.90 70.95

Opening creditors for FIRST year - NA NA NA NAAverage creditors - 17.61 36.26 45.10 61.93

Short-term borrowings from others - 35.22 37.30 52.90 70.95 Other current liabilities 62.58 0.37 1.20 3.12 5.80 Total current liabilities 75.25 90.69 64.45 110.95 187.70 Total term liabilities - - - - - Total outside liabilities 75.25 90.69 64.45 110.95 187.70 Total liabilities 94.97 116.18 98.82 127.21 214.55

AssetsCash, bank & investments 86.05 37.08 38.48 62.32 92.69 Receivables-other than export 13.21 19.07 14.34 25.96 45.48 Receivables-export - - - - -

Total Receivables 13.21 19.07 14.34 25.96 45.48

Opening debtors for FIRST year - NA NA NA NAAverage receivables 6.61 16.14 16.71 20.15 35.72

Inventory - - - - - Other current assets - 15.00 - - - Total current assets 56.30 52.74 52.82 88.28 138.17

Fixed assetsGross block 29.86 61.85 61.95 52.00 97.34 Depreciation upto date - - - - - Net block 29.86 61.85 61.95 52.00 97.34

Total other non-current assets 8.81 1.58 2.86 17.33 24.16 Intangible Assets - - - - - Total assets 94.97 116.17 98.82 127.21 214.55

Total Tangible Assets 94.97 116.17 98.82 127.21 214.55 Net worth 19.72 25.49 34.37 16.26 26.85 Tangible net worth 19.72 25.49 34.37 16.26 26.85 Net working capital (18.95) (37.95) (11.63) (22.67) (49.53)

Page 1 of 2 Assessment of Working Capital Requirements

Name:


A Long-term Solvency Ratios1 Debt Equity Ratio - - - - -

2 Net Worth to Total Assets Ratio 0.21 0.22 0.35 0.13 0.13

3 Debt to Net Worth Ratio - - - - -

4 Capital Gearing Ratio - - - - -

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

6 Propriety Ratio 0.21 0.22 0.35 0.13 0.13

7 Interest Coverage - - - 6.68 9.76

8 Debt Service Coverage - - - - -

B Short-term Solvency Ratios1 Current Ratio 0.75 0.58 0.82 0.80 0.74

2 Quick Ratio or Liquid Ratio or Acid Test Ratio 0.75 0.58 0.82 0.80 0.74

3 Absolute Liquid Ratio 1.14 0.41 0.60 0.56 0.49

C Profitability Ratios1 Return on Capital Employed or Return on

Investment 9.92% 8.98% 10.65% 9.82% 8.12%

2 Gross Profit Margin 0.00% 0.00% 11.70% 13.26% 12.99%

3 Net Profit Margin 0.00% 0.00% 3.89% 3.32% 3.31%

4 Cash Profit Ratio 0.00% 0.00% 3.89% 3.32% 3.31%

5 Return on Net Worth 47.77% 40.92% 30.61% 76.81% 64.85%

6 Operating Profit (before interest) Margin 0.00% 0.00% 3.89% 3.91% 3.69%

7 Operating Profit (after interest) Margin 0.00% 0.00% 3.89% 3.32% 3.31%


RATIO ANALYSIS

Sr. No. Particulars Ideal Levels

M/S G.S ENTERPRISE

Page 2 of 2 Assessment of Working Capital Requirements

Name:



RATIO ANALYSIS

Sr. No. Particulars Ideal Levels

M/S G.S ENTERPRISE

D Activity Ratios1 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 Periodi 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 - - 18.84 14.48 11.56 [Based on closing debtors]

6 Debtors Turnover Ratio - - 16.18 18.66 14.72 [Based on average debtors]

7 Debtors Turnover Periodi Based on net sales & closing debtors - - 19.37 25.21 31.57 ii Based on net sales & average debtors - - 22.56 19.56 24.80

8 Creditors Turnover Ratio - - 5.96 5.87 6.24 [Based on closing creditors]

9 Creditors Turnover Ratio - - 6.13 6.89 7.15 [Based on average creditors]

10 Creditors Turnover Periodi Based on purchases & closing creditors - - 61.22 62.18 58.47 ii Based on purchases & average creditors - - 59.51 53.01 51.03

11 Fixed Assets Turnover Ratio - - 4.36 7.23 5.40

12 Assets Turnover Ratio - - 2.73 2.96 2.45

13 Working Capital Turnover Ratio - - - - -

14 Sales to Capital Employed - - 7.86 23.12 19.58

E Operating Ratios1 Domestic Sales Proportion 0.00% 0.00% 100.00% 100.00% 100.00%

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

3 Material Cost Ratio 0.00% 0.00% 82.30% 82.60% 84.23%

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

5 Direct Labour Cost Ratio 0.00% 0.00% 6.13% 4.14% 2.78%

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

7 Total Direct Cost Ratio [excl material & consumables] 0.00% 0.00% 6.13% 4.14% 2.78%

8 Total Direct Cost Ratio [incl material & consumables] 0.00% 0.00% 88.44% 86.74% 87.01%

9 Indirect Cost Ratio 0.00% 0.00% 7.80% 9.35% 9.30%

10 Interest Cost Ratio 0.00% 0.00% 0.00% 0.59% 0.38%

11 Operating Cost Ratio 0.00% 0.00% 96.24% 96.68% 96.69%



Current AssetsCash and bank balances 42.96 18.41 18.81 30.40 45.12 InvestmentsInvestments [other than long term] - - - - - Government & other trustee securities 0.13 0.06 0.36 0.82 1.25 Fixed deposits with Banks & Others - 0.20 0.50 0.70 1.20 ReceivablesReceivables other than deferred & exports 13.21 19.07 14.34 25.96 45.48 Export receivables - - - - - Instalments under deferred receivables - - - - - InventoryRaw Materials

Imported - - - - - Indigeneous - - - - -

Work [ Stock ] in Process - - - - - Finished Goods - - - - - Goods in Transit - - - - - Other consumable spares

Imported - - - - - Indigeneous - - - - -

Advances to suppliers - - - - - Advance payment of taxes - - - - - Other assets - 15.00 - - - House hold goods - - - - -

- - - - - - - - - - - - - - -

Total Current Assets 56.30 52.74 34.01 57.88 93.05 Change in the current assets (3.56) (18.73) 23.87 35.17

Current LiabilitiesShort term borrowings from Banksfrom Applicant Bank 12.67 55.10 25.95 110.95 110.95 from Other Banks - - - - - of which BP & BDfrom Applicant Bank - - - - - from Other Banks - - - - - Short term borrowings from OthersSundry Trade Creditors - Indigenous - 35.22 37.30 52.90 70.95 Sundry Trade Creditors - Import - - - - - Advance from Customers / deposits from dealers - - - - - Provision for Taxation - - - - - Dividend payable - - - - - Other Statutory Liabilities - - - - - Deposits / Debentures / Instalments of TermLoans / DPGs etc. - - - - - Other Current Liabilities and ProvisionsOther Current Liabilities 62.58 0.37 1.20 3.12 5.80 Provision for Taxation - - - - - Interest on Bank - - - - -

- - - - - - - - - -

Total Current Liabilities 75.25 90.69 64.45 166.97 187.70 Change in the current liabilities 15.44 (26.24) 102.52 20.73 Net Working Capital as calculated above (18.95) (37.95) (30.44) (109.09) (94.65) Increase / (Decrease) in Net Working Capital - (19.00) 7.51 (78.65) 14.44

STATEMENT OF CHANGES IN WORKING CAPITAL


Estimated Following years Projected

Name: M/S G.S ENTERPRISE

Assessment of Working Capital Requirements Rs. in Lakhs M ...

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