Balance Sheet of

Share Capital
Prefrence Shares
General reserve
Share Premium account
Revaluation reserve
DTL
Surplus in P&L A/c
Debentures
Term Loan

M/s Ganesh Metals

Prev Yr. Last Yr. Current Next Yr
Audited
Audited
Estimated Projected
300.00
300.00
300.00
300.00
0.00
0.00
0.00
0.00
239.84
337.20
493.99
650.88
123.99

146.22

146.22

146.22

97.35
0.00
140.12

156.79
0.00
198.36

156.89
0.00
242.48

176.61
0.00
492.48

Other Term Liabilities

Sales Tax Deferment/ Other such Cr
Unsecured Loans

0.00
91.50
204.31

0.00
114.76
143.67

0.00
165.74
351.64

0.00
228.88
350.00

Short term borrowings frm OUR bank

From Other banks

215.06

309.11

422.62

550.00

Sundry Creditors (Trade)

Advance from customers
Provision for taxes
Other Statutory liabilities

520.41
9.08
35.50
1.70

764.77
3.29
97.90
3.11

1444.66
3.50
52.00
3.90

1351.00
5.00
65.00
5.00

Debentures/ Term Loan instalments

Overdue
Other Curr liabilities payable within
one year
TOTAL

0.00

0.00

0.00

0.00

40.06

44.84

25.11

55.00

2018.92

2620.02

3808.75

4376.07

Gross Block
(-) Depreciation
Net Block

Prev Yr. Last Yr. Current Next Yr

Audited
Audited
Estimated Projected
915.96 1173.98 1497.17 1822.17
145.41
195.19
250.19
316.19
770.55
978.79 1246.98 1505.98

Cash & Bank Bal

Receivables incl Bills Prch
Investment (Short Term)
In Associate/ Subs
Export Receivables

44.32
604.41
0.00
0.00
0.00

32.82
666.97
0.00
0.00
0.00

53.93
859.52
0.00
0.00
0.00

65.00
985.00
0.00
0.00
0.00

Raw Material Imported

Indigenous
Stock in process
Finished goods
Spares Indigenous
Imported
Advance to supplier of
Raw Material
Advance Payment of TAX
Other Current Assets

0.00
106.65
248.17
149.56
22.51

0.00
142.01
426.75
216.28
34.64

0.00
105.00
928.09
426.80
46.50

0.00
115.00
1050.00
510.00
50.00

17.80

11.94

35.57

25.00

0.00
42.74

0.00
96.26

0.00
91.44

0.00
60.00

Security & Deposits

Other Non-Current assets
Intangible assets
(Goodwill, Perlim Exp,
Bad/Doubtfull debts not
Provided for
TOTAL

11.85
0.00
0.36

13.29
0.00
0.27

14.74
0.00
0.18

10.00
0.00
0.09

2018.92

2620.02

3808.75

4376.07

Profit and loss account: M/s Ganesh Metals

Prev Yr.
Opening Stock
Raw Material - Indegenous
Imported
Spares Indegenous
Imported
Finished Goods
Stock in process

Raw Material Purchased

Imported
Indigenous
Spares Indigenous
Imported
Power and Fuel
Factory Wages & salaries
Other Manufac Exp
Depreciation
Excise duty
Selling and General Admn expenses
Interest and financial expenses
Non-operative expenses
Provision for taxes
Net profit
Total
Equity dividend paid (paid+BS Prov)
Transfer to General Reserve

56.53
0.00
25.32
0
101.85
136.59

83.73
3426.88
83.63

Last Yr.
106.65
0.00
22.51
0
149.56
248.17

Current
142.01
0.00
34.64
0
216.28
426.75

Next Yr
105.00
0.00
46.50
0
426.80
928.09

4013.84
124.53

6048.47
141.83

6585.00
158.50

298.36
115.02
100.88
40.99
109.22
158.29
67.15
23.73
35.50
97.35

377.26
126.30
184.81
50.53
129.99
205.46
75.46

522.05
146.21
125.03
55.00
123.21
106.98
141.26

550.00
158.00
135.00
66.00
150.00
118.00
160.00

97.90
156.79

52.00
156.89

65.00
176.61

4961.02

6069.76

8438.61

9828.50

Prev Yr.
Gross Sales
Domestic
Export
Job work (if main activity)

Closing Stock
Raw Material Imported
Indigenous
Spares Indigenous
Imported
Finished goods
Stock in process

Other Incomes

TOTAL

Last Yr.

Current

Next Yr

4170.37
204.18
53.96

4915.72
162.46
150.52

6610.77
133.26
184.25

7700.00
150.00
250.00

0.00
106.65
22.51
0.00
149.56
248.17

0.00
142.01
34.64
0.00
216.28
426.75

0.00
105.00
46.50
0.00
426.80
928.09

0.00
115.00
50.00
0.00
510.00
1050.00

5.62

8.11
13.27

3.94

3.50

4961.02

6069.76

8438.61

9828.50

ASSESSMENT OF WORKING CAPITAL REQUIREMENT

FORM II : OPERATING STATEMENT
NAME OF THE UNIT
M/s Ganesh Metals
1
i.
ii.
2
3
4
5
i.)

ii)

iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
xiii)
6
7
8
9
10
11 (i)

(ii)

(iii)
12

GROSS SALES
Domestic sales
Export sales
Total
Less excise duty
Deduct other items
Net sales ( item 1 - item 2 )
% age rise (+) or fall (-) in net sales
compared to previous year (annualised)
Cost of Sales
Raw materials (including stores and other
items used in the process of manuf.)
(a) imported
(b) Indigenous
Other Spares
(a) imported
(b) Indigenous
Power and Fuel
Direct labour
(Factory wages & salary)
Other mfg. Expenses
Depreciation
SUB TOTAL (I TO VI)
ADD: Opening stocks-in-process
Sub-total
Deduct : Closing stocks-in- process
Cost of Production
Add : Opening stock of finished goods
SUB-TOTAL
Deduct closing stock of finished goods
SUB-TOTAL (Total cost of sales)
Selling, general & administration exp.
Sub total (5+6)
Operating profit before interest (3-6)
Interest
Operating profit after interest (8-9)
Add other non-operating income
(a) Other Income
(b)
Sub-total ( income )
Deduct other non-operating expenses
(a)
(b)
Sub-total ( expenses )
Net of other non-operating income/exp
Profit before tax/loss[10+11(iii)]

AMOUNT IN Rs: Lacs

Estimates for the year ending 31st March
ACTUAL
ACTUAL
EST.
PRO.
Audited
Audited Current Yr Next Yr.
I
II
III
IV
4170.37
4915.72
6610.77
7700.00
258.14
312.98
317.51
400.00
4428.51
5228.70
6928.28
8100.00
109.22
129.99
123.21
150.00
4319.29

5098.71
18.05

6805.07
33.47

7950.00
16.82

3460.49

3978.48

6085.48

6575.00

83.73
3376.76
86.44
0.00
86.44
298.36
115.02

0.00
3978.48
112.40
0.00
112.40
377.26
126.30

0.00
6085.48
129.97
0.00
129.97
522.05
146.21

0.00
6575.00
155.00
0.00
155.00
550.00
158.00

100.88
40.99
4102.18
136.59
4238.77
248.17
3990.60
101.85
4092.45
149.56
3942.89
158.29
4101.18
218.11
67.15

184.81
50.53
4829.78
248.17
5077.95
426.75
4651.20
149.56
4800.76
216.28
4584.48
205.46
4789.94
308.77
75.46

125.03
55.00
7063.74
426.75
7490.49
928.09
6562.40
216.28
6778.68
426.80
6351.88
106.98
6458.86
346.21
141.26

135.00
66.00
7639.00
928.09
8567.09
1050.00
7517.09
426.80
7943.89
510.00
7433.89
118.00
7551.89
398.11
160.00

150.96

233.31

204.95

238.11

5.62

3.94

3.50

5.62

8.11
13.27
21.38

3.94

3.50

23.73

0.00

0.00

0.00

23.73
-18.11
132.85

0.00
21.38
254.69

0.00
3.94
208.89

0.00
3.50
241.61

13
14
15

16
17

Provision for taxes

Net profit/loss ( 12-13 )
(a) Equity dividend paid (paid+BS Prov)
(b) Dividend Rate
c) Transfer to General Reserve
d) Deffered Tax Liability
Retained profit ( 14-15 )
Retained profit/Net profit (% age)
LIABILITIES

35.50
97.35
0.00
0.00
0.00
0.00
97.35
100.00

97.90
156.79
0.00
0
0.00
0.00
156.79
100.00

52.00
156.89
0.00
0.00
0.00
0.00
156.89
100.00

65.00
176.61
0.00
0.00
0.00
0.00
176.61
100.00

STATEMENT

FORM III
Sheet 1

2
3
4
5
6
7
8
9

AS PER BALANCE SHEET AS AT 31st MARCH

Audited
CURRENT LIABILITIES
I
Short-term borrowings from banks
(including bills purchased, discounted
& excess borrowing on repayment basis
(I) From applicant banks
215.06
(ii) From other banks
0.00
(iii) Of which BP & BD
SUB TOTAL
215.06
Short term borrowings from others
Sundry Creditors (Trade)
520.41
Advance payments from customers
9.08
/deposits from dealers
Provision for taxes
35.50
Dividend payable
0.00
Other statutory liabilities
1.70
(due within one year)
Deposits/instalments of term loans/
0.00
DPGs/Debentures,etc.(over-due within one year)
Other current liabilities & provisions
(due within 1 Yr) Specify major items
40.06

SUB-TOTAL (B)
10

13

TOTAL CURRENT LIABILITIES (1to9)

TERM LIABILITIES
Debentures (not maturing within 1 year)
Preference shares
(redeemable after one year)
Term loans

14

Deferred Payment Credits

11
12

15
16

Unsecured Loan
Other term liabilities

Audited
II

Current Yr
III

Next Yr.
IV

309.11
0.00

422.62
0.00

550.00
0.00

309.11

422.62

550.00

764.77
3.29

1444.66
3.50

1351.00
5.00

97.90
0.00
3.11

52.00
0.00
3.90

65.00
0.00
5.00

0.00

0.00

0.00

44.84

25.11

55.00

606.75
821.81

913.91
1223.02

1529.17
1951.79

1481.00
2031.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

140.12

198.36

242.48

492.48

91.50

114.76

165.74

228.88

204.31
0.00

143.67
0.00

351.64
0.00

350.00
0.00

17

TOTAL TERM LIABILITIES (11 to 16)

18

TOTAL OUTSIDE LIABILITIES (10+17)

NET WORTH
Ordinary share capital
General reserve
Revaluation reserve
Other reserve (Share premium)
Surplus (+) or deficit (-) in
Profit & Loss Account
Others (specify)
Deferred Tax Liability

19
20
21
22
23
23a

24

NET WORTH

25

TOTAL LIABILITIES (18+24)

435.93
1257.74

456.79
1679.81

759.86
2711.65

1071.36
3102.36

300.00
239.84
123.99
0.00
97.35

300.00
337.20
146.22
0.00
156.79

300.00
493.99
146.22
0.00
156.89

300.00
650.88
146.22
0.00
176.61

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

761.18
2018.92

940.21
2620.02

1097.10
3808.75

1273.71
4376.07

FORM III
Sheet 3

AS PER BALANCE SHEET AS AT : 31st MARCH

ASSETS
Audited
Audited
Current Yr
I
II
III
26
Cash and bank balances
44.32
32.82
53.93
27
Investment (other than long term Investmt
0.00
0.00
0.00
(I) Government & other Trustee securities
0.00
0.00
0.00
(ii) Fixed Deposits with Banks
0.00
0.00
0.00
28 (I)

(ii)
29
30
(I)

(ii)
(iii)
(iv)

31
32
33
34
35

Next Yr.
IV
65.00
0.00
0.00
0.00

Receivables other than deferred &

exports (include bills purchased and
Discounted by banks
Export receivables(include bills
purchased & discounted by banks
Installments of deferred
receivables(overdue with in one yr.)
Inventory:
Raw materials(including stores & other
items used in the process of manufac
(a) Imported
(b) Indigenous
Stock-In-Process
Finished goods
Other Consumable Spares
(a) Imported
(b) Indigenous)
Advance Recoverable in cash or in kind
Advance payment of taxes
Other Current assets Specify

604.41

666.97

859.52

985.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

526.89
106.65

819.68
142.01

1506.39
105.00

1725.00
115.00

0.00
106.65
248.17
149.56
22.51
0.00
22.51
17.80
0.00
42.74

0.00
142.01
426.75
216.28
34.64
0.00
34.64
11.94
0.00
96.26

0.00
105.00
928.09
426.80
46.50
0.00
46.50
35.57
0.00
91.44

0.00
115.00
1050.00
510.00
50.00
0.00
50.00
25.00
0.00
60.00

TOTAL CURRENT ASSETS (26 to 33)

FIXED ASSETS
Gross Block (Land & Building

1236.16

1627.67

2546.85

2860.00

915.96

1173.98

1497.17

1822.17

machinery, work-in-process)
36
Depreciation to date
37
NET BLOCK
OTHER NON-CURRENT ASSETS
38
Investment/bookdebts/advances/
deposits which are not current assets
(I) a) Investment in subsidiary Co/ Asso.
b) Others
(ii) Advances to staff/others
(iii) Deferred receivables (maturity> 1 year
(iv) Others (a) Debtors> 6 months
(b) Security Deposits
39
Non-consumables stores & spares
40
Other non-current assets including dues
from Directors
41
TOTAL OTHER NON-CURR. ASSETS
42
Intangible assets (patents, goodwill, prelim
expenses, bad/ doubtful exp not provided etc
43
TOTAL ASSETS(34+37+41+42)
44
TNW (24-42)
NET WORKING CAPITAL (17+24)(37+41+42) tally with 34-10
45
46
CURRENT RATIO (34/10)
47
TOL/TNW (18/44)

145.41
770.55

195.19
978.79

250.19
1246.98

316.19
1505.98

11.85

13.29

14.74

10.00

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
11.85
0.00
0.00

0.00
13.29
0.00
0.00

0.00
14.74
0.00
0.00

0.00
10.00
0.00
0.00

11.85
0.36

13.29
0.27

14.74
0.18

10.00
0.09

2018.92
636.83

2620.02
793.72

3808.75
950.70

4376.07
1127.40

414.35
1.50
1.98

404.65
1.33
2.12

595.06
1.30
2.85

829.00
1.41
2.75

INVENTORY & RECEIVABLES HOLDING LEVELS

Rs. in
Particulars
1 Raw Material : a) Indigenous
b) Imported
2 Other Spares : a) Indigenous
b) Imported
3 Stock in Process
4 Finished Goods
5 Receivables : a) Domestic
66
Total Receivables
7

Advances to suppliers of Raw material

SIP and stores

Norms

Lacs

0
Last Yr

0
Curr Yr

0
Foll Yr

Actuals

Estimates

Proj

142.01

105.00

115.00

0.43

0.21

0.21

0.00

0.00

0.00

0.00

0.00

0.00

34.64

46.50

50.00

3.70

4.29

3.87

426.75

928.09

1050.00

1.10

1.70

1.68

216.28

426.80

510.00

0.57

0.81

0.82

666.97

859.52

985.00

1.63

1.56

1.54

0.00

0.00

0.00

0.00

0.00

0.00

666.97

859.52

985.00

1.53
11.94

1.49
35.57

1.46
25.00

8
9
10

Other current Assets (cash, deferred

receivables within a year.
Total Current Assets
S. Creditors

11
12
13

Advances from customers

Statutory liabilities
Other current lia (short term borr, unsec
loans, divident payable etc.
14
Total
(Figures in italics represents holding period in months.)

1
2
3
4
5

Particulars
Total CA
Other CL(Except Bank Borr.)
Working Capital Gap
Net Working Capital (Actual)
Net Working Capital (Min. Required)
Assessed Bank Finance
NWC to TCA (%)
Bank Finance to TCA %
S. Cr. To TCA (%)
Other CL to TCA (%)
Inv. To Net sales (days)
Rec. to gross sales (days)
S. Cr. To purchases (days)

129.08

145.37

125.00

1627.67

2546.85

2860.00

764.77

1444.66

1351.00

2.31
3.29
101.01

2.85
3.50
55.90

2.47
5.00
70.00

44.84

25.11

55.00

913.91

1529.17

1481.00

Rs. in 0.00
Current Yr
Next Yr.
III
IV

Audited
I

Audited
II

1236.16
606.75
629.41
414.35
309.04
215.06

1627.67
913.91
713.76
404.65
406.92
306.84

2546.85
1529.17
1017.68
595.06
636.71
380.97

2860.00
1481.00
1379.00
829.00
715.00
550.00

33.52
17.40
0.42
0.07
43.43
49.82
54.89

24.86
18.85
0.47
0.09
57.22
46.56
70.16

23.36
14.96
0.57
0.03
79.36
45.28
86.65

28.99
19.23
0.47
0.05
77.73
44.39
75.00

IN Rs: Lacs

Form VI
FUND FLOW (DETAILED)
M/s Ganesh Metals
0
1
a.
b.
c
d.
e.

f
g.

SOURCES
Net Profit (After Tax)
Depreciation
Increase in Capital
Increase In TL. Incl.public deposits
Decrease in
i.) Fixed Assets
ii.) Other Non Current Assets
Others
Total

0.00
0.00
22.24
249.67

0.00
0.00
0.00
514.96

0.00
4.83
0.00
558.94

0.00
0.00

0.00
0.00

0.00
0.00

258.02
1.35
0.00
0.00
259.37

323.19
1.36
0.00
0.00
324.56

325.00
0.00
0.00
0.00
324.99

USES
a.
b.
c.

Net Loss
Dec.in Term Liab. incl. Pub.Dep.
Increase in
i) Fixed Assets
ii) Other Non current assets
d.
Dividend Payment
e
Others
f
Total
FUNDS FLOW STATEMENT
(Summary)

3
4
5
6
7
8

ACTUAL
31.03.2003
156.79
49.78
0.00
20.86

As on 31st March
Rs in
Lacs
EST.
PRO.
31.03.2004 31.03.2005
156.89
176.61
55.00
66.00
0.00
0.00
303.07
311.50

I
ii
iii
iv
v
vi

Particulars
Long Term Surplus/Deficit
Increase/decrease in Curr. Assts.
Inc./Dec. in CL other than BB
Inc./Dec. in WC Gap
Net Surplus (+) Deficit (-)
Inc./Dec. in Bank Borrowings

ACTUAL
31.03.2003
-9.70
391.51
307.16
84.35
-94.05
94.05

As on 31st March
Rs in Lacs
EST.
PRO.
31.03.2004 31.03.2005
190.40
233.95
919.18
313.15
615.26
-48.17
303.92
361.32
-113.52
-127.37
113.51
127.38

FUNDS FLOW STATEMENT

As on 31st March
Rs in Lacs

Particulars
Long Term Sources
Long Term Uses
Surplus/Deficit

ACTUAL
31.03.2003
249.67
259.37
-9.70

EST.
PRO.
31.03.2004 31.03.2005
514.96
324.56
190.40

558.94
324.99
233.95

Movement of TNW
As on 31st March
RS in Lacs

Particulars
Opening balance
1 Add.
i Profit/(-)Loss after Tax
ii Increase in Capital
iii Dec./(-) Inc.in Intangible Assets
iv Dec./(-) Inc.in Reserves
2 Less
Div Paid(Incl.Div.Tax)/ Withdrawals
TNW

ACTUAL
31.03.2003

EST.
PRO.
31.03.2004 31.03.2005

636.83

793.72

950.70

156.79
0.00
0.09
0.10

156.89
0.00
0.09
0.09

176.61
0.00
0.09
0.09

0.00
793.81

0.00
950.79

0.00
1127.49

Format for Checking CMA data, senstivity analysis

and calculation of PBF on accepted sales.
Fill only the area with green background.

PBF Note
Step 1:
Annualised data

Fill these rows from CMA Data.

Rs in Lacs

Actual

Actual
Audited

Estimated

Projected

Accepted

Current Yr

Sales
Raw Material
Cost of Production

3,145.39
2,428.53
3,235.60

4,121.00
3,322.22
4,046.03

4,525.84
3,794.03
4,618.69

5,349.57
4,224.50
5,165.16

5,349.57
4,224.50
5,165.16

Cost of Sales

3,071.64

4,209.05

4,356.29

5,129.38

5,129.38

Inventory Holdings
(Absolute)
Raw Material
Stock in Process
Finished Goods and
Receivables

Actual

Actual

Audited
204.11
127.35
0.00
0.00
192.41
29.39
642.03
834.67

Basic Data per month

Rs./Lakh
Actual

Sales
Raw Material
Cost of Production
Cost of Sales

Step 2:

Actual

Audited
262.12
343.42
202.38
276.85
269.63
337.17
255.97
350.75

Estimated
Current Yr
377.15
316.17
384.89
363.02

Projected

Accepted

445.80
352.04
430.43
427.45

445.80
352.04
430.43
427.45

Fill the accepted norms for estimated and projections.

Norms

(in months)
Prescribed
norms

Last
Actual
Accepted Audited

Actual
Audited

Estimated

Raw Material

0.63

0.74

0.62

Stock in Process

0.00

0.00

0.26

Finished Goods and

0.75

0.08

0.80

Receivables

2.45

2.43

2.07

Chargeable Current Assets

Rs. in lakh

Actual

Actual

Raw Material
Stock in Process
Finished Goods
Receivables

Audited
127.35
204.11
0.00
0.00
192.41
29.39
642.03
834.67

Total

961.79

Step 3:

1,068.17

Estimated

Projected

Accepted

Current Yr
196.41
98.20
291.79
781.17

215.01
107.50
327.57
923.35

215.01
107.61
327.57
923.35

1,367.57

1,573.43

1,573.53

Fill items 2, 4, 6, 9.

MPBF Calculation

Actual

Actual
Audited

1 Chargable current assets

2 Other Current asets

Estimated

Projected

Accepted

Current Yr

961.79
55

1,068.17
58

1,367.57
62

1,573.43
68

1,573.53
68

1,016.79

1,126.17

1,429.57

1,641.43

1,641.53

150.00

151.00

155.00

158.00

158.00

866.79

975.17

1,274.57

1,483.43

1,483.53

125

128

132

154

154

7 Working Capital Gap

741.79

847.17

1,142.57

1,329.43

1,329.53

8 Min NWC

216.70

243.79

318.64

370.86

370.88

9 Actual NWC

240.45

267.04

341.89

393.36

393.36

10 7-8
11 7-9

525.09
501.34

603.38
580.13

823.93
800.68

958.57
936.07

958.65
936.17

12 Min 10 & 11
Add Export Recievables fin

501.34
150.00

580.13
151.00

800.68
155.00

936.07
158.00

936.17
158.00

651.34

731.13

955.68

1,094.07

1,094.17

3 Total Current Assets

4 Less Export Recievables
financed
5 TCA - Export recievables
6 Other Current Liabilities

Total PBF

Sensitivity (%)

and projections.

Projected

Accepted

0.61

0.61

0.25

0.25

0.77

0.77

2.07

2.07

1
i.
ii.
2
3
4
5
i.)

ii)

iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
xiii)
6
7
8
9
10
11 (i)

(ii)

(iii)
12

ASSESSMENT OF WORKING CAPITAL REQUIREMENT

FORM II : OPERATING STATEMENT
AMOUNT IN Rs: Lacs
NAME OF THE UNIT
Estimates for the year ending 31st March
M/s Ganesh Metals
ACTUAL ACTUAL
EST.
PRO.
Audited
Audited Current Yr Next Yr.
GROSS SALES
I
II
III
IV
Domestic sales
Export sales
Total
Less excise duty
Deduct other items
Net sales ( item 1 - item 2 )
% age rise (+) or fall (-) in net sales
compared to previous year (annualised)
Cost of Sales
Raw materials (including stores and other
items used in the process of manuf.)
(a) imported
(b) Indigenous
Other Spares
(a) imported
(b) Indigenous
Power and Fuel
Direct labour
(Factory wages & salary)
Other mfg. Expenses
Depreciation
SUB TOTAL (I TO VI)
ADD: Opening stocks-in-process
Sub-total
Deduct : Closing stocks-in- process
Cost of Production
Add : Opening stock of finished goods
SUB-TOTAL
Deduct closing stock of finished goods
SUB-TOTAL (Total cost of sales)
Selling, general & administration exp.
Sub total (5+6)
Operating profit before interest (3-6)
Interest
Operating profit after interest (8-9)
Add other non-operating income
(a) Other Income
(b)
Sub-total ( income )
Deduct other non-operating expenses
(a)
(b)
Sub-total ( expenses )
Net of other non-operating income/exp
Profit before tax/loss[10+11(iii)]

13
14
15

Provision for taxes

Net profit/loss ( 12-13 )
(a) Equity dividend paid (paid+BS Prov)
(b) Dividend Rate
c) Transfer to General Reserve
d) Deffered Tax Liability
Retained profit ( 14-15 )
Retained profit/Net profit (% age)

16
17

LIABILITIES

STATEMENT

FORM III
Sheet 1

(I)
(ii)
(iii)
2
3
4
5
6
7
8
9

AS PER BALANCE SHEET AS AT 31st MARCH

Audited
CURRENT LIABILITIES
I
Short-term borrowings from banks
(including bills purchased, discounted
& excess borrowing on repayment basis
From applicant banks
From other banks
Of which BP & BD
SUB TOTAL
Short term borrowings from others
Sundry Creditors (Trade)
Advance payments from customers
/deposits from dealers
Provision for taxes
Dividend payable
Other statutory liabilities
(due within one year)
Deposits/instalments of term loans/
DPGs/Debentures,etc.(over-due within one year)
Other current liabilities & provisions
(due within 1 Yr) Specify major items

SUB-TOTAL (B)
10

13

TOTAL CURRENT LIABILITIES (1to9)

TERM LIABILITIES
Debentures (not maturing within 1 year)
Preference shares
(redeemable after one year)
Term loans

14

Deferred Payment Credits

15
16

Unsecured Loan
Other term liabilities

11
12

Audited
II

Current Yr
III

Next Yr.
IV

17

TOTAL TERM LIABILITIES (11 to 16)

18

TOTAL OUTSIDE LIABILITIES (10+17)

NET WORTH
Ordinary share capital
General reserve
Revaluation reserve
Other reserve (Share premium)
Surplus (+) or deficit (-) in
Profit & Loss Account
Others (specify)
Deferred Tax Liability

19
20
21
22
23
23a

24

NET WORTH

25

TOTAL LIABILITIES (18+24)

FORM III
Sheet 3

26
27
(I)
(ii)
28 (I)

(ii)
29
30
(I)

(ii)
(iii)
(iv)

31
32
33
34
35

AS PER BALANCE SHEET AS AT : 31st MARCH

ASSETS
Audited
Audited
Current Yr
I
II
III
Cash and bank balances
Investment (other than long term Investmt
Government & other Trustee securities
Fixed Deposits with Banks
Receivables other than deferred &
exports (include bills purchased and
Discounted by banks
Export receivables(include bills
purchased & discounted by banks
Installments of deferred
receivables(overdue with in one yr.)
Inventory:
Raw materials(including stores & other
items used in the process of manufac
(a) Imported
(b) Indigenous
Stock-In-Process
Finished goods
Other Consumable Spares
(a) Imported
(b) Indigenous)
Advance Recoverable in cash or in kind
Advance payment of taxes
Other Current assets Specify
TOTAL CURRENT ASSETS (26 to 33)
FIXED ASSETS
Gross Block (Land & Building

Next Yr.
IV

machinery, work-in-process)
36
Depreciation to date
37
NET BLOCK
OTHER NON-CURRENT ASSETS
38
Investment/bookdebts/advances/
deposits which are not current assets
(I)
a) Investment in subsidiary Co/ Asso.
b) Others
(ii)
Advances to staff/others
(iii) Deferred receivables (maturity> 1 year
(iv) Others (a) Debtors> 6 months
(b) Security Deposits
39
Non-consumables stores & spares
40
Other non-current assets including dues
from Directors
41
TOTAL OTHER NON-CURR. ASSETS
42
Intangible assets (patents, goodwill, prelim
expenses, bad/ doubtful exp not provided etc
43
TOTAL ASSETS(34+37+41+42)
44
TNW (24-42)
NET WORKING CAPITAL (17+24)(37+41+42) tally with 34-10
45
46
CURRENT RATIO (34/10)
47
TOL/TNW (18/44)

INVENTORY & RECEIVABLES HOLDING LEVELS

Rs. in
Particulars
1 Raw Material : a) Indigenous
b) Imported
2 Other Spares : a) Indigenous
b) Imported
3 Stock in Process
4 Finished Goods
5 Receivables : a) Domestic
66
Total Receivables
7

Advances to suppliers of Raw material

SIP and stores

Norms

Lacs

0
Last Yr

0
Curr Yr

0
Foll Yr

Actuals

Estimates

Proj

8
9

Other current Assets (cash, deferred

receivables within a year.
Total Current Assets

10

S. Creditors

11
12
13

Advances from customers

Statutory liabilities
Other current lia (short term borr, unsec
loans, divident payable etc.
Total

14