13.data Analysis & Interpretation

1.
MARKET ANALYSIS
SWOT Analysis of ABC Electricals:
STRENGTH:
The borrower is well
known in this field. The
unit enjoys good
WEAKNESS:
Nil
reputation.
OPPORTUNITY:
The unit does
specialized items. Good
opportunity.
THREAT:
No real threat as they
are supplying to various
companies in various
fields.
2. TECHNICAL ANALYSIS
a. Location and Site

Factory Building and Land valued at FSV Rs.85.60 lacs which is located in
Injampakkam, is facilitated with adequate infrastructure facilities.
b. Raw Material
Raw material is made easily available from nearby states.
The previous incident in which the unit was sanctioned an ad hoc limit of Rs.20.00
lacs for executing some urgent orders. Because of delay in procuring raw materials
the contract was cancelled. The raw materials are being used in some other suitable
processes.
c. Plant & Machinery, Plant Capacity and Manufacturing Process
Machinery valued at Rs.8.00 Lacs and at Rs.25.00 Lacs. Machinery were imported
from Germany and it all contained new technology in the industry.
3. FINANCIAL ANALYSIS
a. Cost of Project & Means of Financing
Each year the mean of financing is stable by the major way of bringing capital by
promoters and the way of Term Loan.
b. Profitability Statements:
Year Ending
31.03.2012
31.03.2013
31.03.2014
31.03.2015
31.03.2016
Audit Status
Audited
Audited
Audited
Audited
Projected
Sales
292.40
438.35
225.19
275.00
600.00
Labour Charges
6.34
5.10
1.13
2.00
5.00
Total Sales
298.74
443.45
226.32
277.00
605.00
Purchases
273.05
414.75
169.00
230.00
490.00
Labour / Job Work Chrg
1.24
6.45
0.53
1.00
1.50
Wages & Salary
10.66
19.23
13.39
14.73
29.00
Electricity Charges
0.63
2.40
2.83
3.11
6.00
Machinery Maintenance
0.69
0.22
0.88
1.00
3.00
Factory Maintenance
0.76
0.09
Sub - Total
287.03
443.14
186.63
249.84
529.50
Add: Opening Stock
21.96
36.91
80.28
91.56
120.00
Sub - Total
308.99
480.05
266.91
341.40
649.50
Less Closing Stock
36.91
80.28
91.56
120.00
120.00
Cost of Sales
272.08
399.77
175.35
221.40
529.50
Office Admin Expenses
4.79
4.99
5.34
5.87
6.17
Telephone Expenses
1.01
1.11
0.55
0.58
0.61
Travelling &
0.60
0.68
0.99
1.04
1.09
Conveyance
Vehicle Maintenance
0.43
0.76
1.72
1.81
1.90
Sub Total
6.83
7.54
8.60
9.30
9.76
Operating Profit Before
19.83
36.14
42.37
46.30
65.74
Bank Charges
0.30
1.28
0.61
0.64
0.67
Interest on Term Loan
8.73
9.46
8.50
6.00
8.40
2.86
10.11
14.52
16.80
8.40
Interest Others
0.19
0.56
0.49
0.40
0.25
Depreciation
1.19
12.59
12.47
10.60
11.26
Sub - Total
4.54
33.27
37.55
36.94
34.98
15.29
2.87
4.82
9.36
30.76
Net Profit before Tax
15.29
2.87
4.82
9.36
30.76
Provision for Tax
1.00
6.75
15.29
2.87
4.82
8.36
24.01
Interest & Depreciation
Interest on Term Loan

Misc. Cash Credit
Interest on Working
Capital
Operating Profit Before

Tax
Net Profit Carried to

B/S
c. Break Even Analysis

Total Fixed Cost x Sales
Break-even point = (Sales - Variable Costs)
Year Ending
31.03.2012
31.03.2013
31.03.2014
31.03.2015
31.03.2016
Break Even Point

(Sales in Rupees)
2.5
4.5
3.2
3.8
3.46
d. Funds-Flow Statement
FUNDS FLOW STATEMENT OF SUBJECT COMPANY (Rs. In lacs)

Year ending
31.03.12
31.03.13
31.03.14
31.03.15
31.03.16
31.03.17
Audit status
Audited
Audited
Audited
Audited
Projected
Projected
Net Profit
15.29
2.87
4.82
8.36
24.01
29.74
Depreciation
1.19
12.59
12.47
10.60
11.26
11.07
15.00
35.31
-2.94
-4.59
-7.14
-8.00
-9.00
15.16
-0.81
-1.33
-1.50
-2.00
-3.00
19.98
71.81
14.92
-62.91
7.50
10.00
60.00
-7.50
-10.00
-2.32
13.33
-9.58
-1.56
-2.25
-0.81
59.87
21.00
-41.12
-3.99
7.42
9.49
8.76
-4.76
-3.37
0.16
0.18
0.20
8.08
-8.08
161.32
105.01
-27.78
17.02
30.61
37.68
72.99
32.78
15.00
10.00
71.43
14.77
-28.98
-14.93
11.11
16.18
14.95
43.37
11.28
28.44
5.00
Sources
Introduction of
Capital
Increase in Term
Loan 1
Increase in Term
Loan 2
Inc. in W.C Loan
Increase in Term
Loan Misc Cash
Credit
Increase in Other
Loans
Increase in Creditors
Increase in Cr
Expenses
Increase in Cr
Capital Goods
Total
Application
Increase in Fixed
Assets
Increase in Sundry
Debtors
Increase in Stock of
Materials
e. Balance Sheet Projections

BALANCE SHEET OF SUBJECT COMPANY (Rs. In lacs)
Year ending
31.03.12
31.03.13
31.03.14
31.03.15
31.03.16
31.03.17
Audit status
Audited
Audited
Audited
Audited
Projected
Projected
Capital Account
37.88
37.05
39.09
59.45
79.46
103.19
Term Loan Vehicle
0.87
4.86
4.06
2.81
0.81
Term Loan 1
60.67
57.73
53.14
46.00
38.00
29.00
Term Loan 2
15.16
14.35
13.02
11.52
9.52
6.52
Term Loan Misc.
60.00
52.50
42.50
W.C Loan
36.18
107.99
122.91
60.00
67.50
77.50
Other Loans
9.34
0.56
0.25
Creditors Trade
67.23
88.23
47.11
43.13
50.54
60.03
Creditors Expense
11.90
7.14
3.77
3.93
4.10
4.30
8.08
237.97
326.69
283.66
287.08
302.43
323.04
Liabilities
Creditors Capital
Goods
Total
Assets
Gross Block of
19.50
150.85
138.26
125.79
130.19
128.93
Depreciation
1.19
12.59
12.47
10.60
11.26
11.07
Net Block
18.31
138.26
125.79
115.19
118.93
117.86
99.76
Stock of Materials
36.91
80.28
91.56
120.00
120.00
125.00
Bills Receivables
79.53
94.30
65.32
50.39
61.50
77.68
0.58
0.30
0.10
0.50
1.00
1.50
Loans & Advances
2.88
13.55
0.89
1.00
1.00
1.00
Total
237.97
326.69
283.66
287.08
302.43
323.04
Fixed Assets
Capital Work in
Progress
Cash & Bank

Balance
f. Financial Ratios
LIQUIDITY RATIOS
1. Current Ratio:
Current Assets
2011-2012
117.02
123.39
0.95
2012-2013
174.88
203.36
0.86
2013-2014
156.98
173.79
0.90
2014-2015
170.89
107.05
1.60
2015-2016
182.50
122.14
1.49
*Amounts Denoted in Lakhs.
Current Ratio
1.8
1.6
1.4
1.2
1
0.8
0.6
0.4
0.2
0
2012
Current
Year
2013
2014
2015
2016
Liabilities
Current Ratio
Inference:
The ratio was high during the period 2014-2015 and it was low during the period 2012-2013
which is shown in above table and figure. The ratio was satisfactory during the year 2014-2015.
2. Quick Ratio:
Quick Assets
2011-2012
80.11
123.39
0.65
2012- 2013
94.60
203.36
0.47
2013- 2014
65.42
173.79
0.38
2014-2015
50.89
107.05
0.48
2015-2016
62.50
122.14
0.51
Quick Ratio
0.7
0.6
0.5
0.4
0.3
0.2
0.1
0
2012
Current
Year
2013
2014
2015
2016
Liabilities
Quick Ratio
Inference:
The quick ratio was high during the period of 2011-2012 and it was satisfactory during 20072008 and it started to decrease from 2011-2012 period and again it is increased from 2013-2014
and it is maintained in same position till 2015-2016 projected financial year.
3. Debt-Equity Ratio:
Total Shareholders
Capital Structure
Equity
Ratio
76.70
37.88
2.02
2012-2013
86.28
37.05
1.81
2013-2014
70.78
39.09
1.81
2014-2015
120.58
59.45
2.03
2015-2016
100.83
79.46
1.27
Year
Total Liabilities
2011-2012
Debt-Equity Ratio
10
9
8
7
6
5
4
3
2
1
0
2012
2013
2014
2015
2016
Inference:
The firm should have a minimum of 50% margin of safety in meeting the long term financial
commitments. The ratio was maintained in the same position from 2008-2012. There was
fluctuation, so it is not good for the company.
4. Proprietary Ratio:
Total Share
Holders equity
Total Assets
2011-2012
37.88
237.97
15.92%
2012-2013
37.05
326.69
11.34%
2013-2014
39.09
283.60
13.78%
2014-2015
59.45
287.08
20.71%
2015-2016
79.46
302.43
26.27%
Proprietary Ratio
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
2012
Proprietary
Year
2013
2014
2015
2016
2017
Ratio
Inference:
The ratio was high during the projected period of 2016-2017 and it started to decrease from
2008-2012. It shows an increasing trend from the period of 2012-2013, so the company has to
maintain this growth.
5. Fixed Assets Ratio:
Net Sales
Fixed Assets
2011-2012
298.74
18.31
16.32
2012-2013
443.45
138.26
3.21
2013-2014
226.32
125.79
1.8
2014-2015
277
115.19
2.40
2015-2016
605
118.93
5.09
Fixed Assets Ratio

18
16
14
12
10
8
6
4
2
0
2012
Fixed Assets
Year
2013
2014
2015
2016
Ratio
Inference:
This ratio denotes a tremendous peak in the period of 2011-2012. And it started to decline from
the period 2012-2013.The ratio was low during the period 2013-2014 and it start to increase from
2014-2015 then it shows a fluctuating trend.
6. Return on Assets Ratio:

Annual Net
Year
Income
Assets
15.29
237.97
6.43
2012-2013
2.87
282.33
1.02%
2013-2014
4.82
305.18
1.58%
2014-2015
8.36
285.37
2.93%
2015-2016
24.01
294.76
8.15%
Return On Assets Ratio

9
8
7
6
5
4
3
2
1
2012
Return On
2011-2012
Avg. Total Sales
2013
2014
2015
2016
Inference:
The ratio shows an increasing trend from 2013-2014 and it was high on the period of 2011-2012.
The ratio shows that the firm earned better profit during the period 2013-2015. It shows the good
position of the firm.
7. ROCE (Return on Capital Employed):

Year
EBIT
Capital Employed
ROCE
2011-2012
19.83
114.58
17.31%
2012-2013
36.14
123.33
29.30%
2013-2014
42.37
109.87
38.50%
2014-2015
46.30
180.03
25.72%
2015-2016
65.74
180.29
36.46%
ROCE
45
40
35
30
25
20
15
10
5
0
2012
Inference:
2013
2014
2015
2016
The ratio shows the increasing trend during the period 2011- 2014 and it shows the decreasing
trend during from the period of 2014-2015 and then it has been showing increasing trend from
the projected periods of 2015-2017. So the firm has to utilize the long term funds properly to
earn more profits if the projected years should show above exact trend.
8. Interest Coverage Ratio:
EBIT
Interest Expenses
2011-2012
19.83
3.05
6.50
2012-2013
36.14
19.4
1.86
2013-2014
42.37
24.47
1.73
2014-2015
46.30
25.7
1.8
2015-2016
65.74
23.05
2.85
Interest Coverage Ratio

10
9
8
7
6
5
4
3
2
1
0
2012
Interest
Year
2013
2014
2015
2016
Coverage Ratio
Inference:
This ratio was peak at the period of 2011-2012 and went down in following period of 2012-2013.
The ratio shows decreasing trend from 2012-2014. The ratio shows an increasing trend from
2013-2014 till the period of 2016-2017. It shows a fluctuating trend.
PROFITABILITY RATIOS
9. Gross Profit Ratio:
Gross Profit
Net Sales
2011-2012
26.66
298.74
8.92%
2012-2013
38.58
443.45
8.7%
2013-2014
49.84
226.32
22.02%
2014-2015
53.6
277
19.35%
2015-2016
70.5
605
11.65%
Gross Profit Ratio

25
20
15
10
5
0
2012
Gross Profit
Year
2013
2014
2015
2016
Ratio
Inference:
The ratio was low during the period 2011-2013. The ratio was high during the period 2013-2014
and the ratio was better during this period. Again the ratio start to decrease from 2014-2015 it
shows in decreasing trend and the firm earns less profit.
10. Net Profit Ratio:

Year
Net Profit
Net Sales
Net Profit Ratio
2011-2012
15.29
298.74
5.12%
2012-2013
2.87
443.45
0.65%
2013-2014
4.82
226.32
2.13%
2014-2015
8.36
277
3.02%
2015-2016
24.01
605
3.97%
Net Profit Ratio

6
5
4
3
2
1
0
2012
2013
2014
2015
2016
Inference:
The ratio was high during the period 2011-2012 and it decreased during 2012-2013 and it again
increased during the period 2013-2014 and from that period it was in an increasing trend. It
shows a fluctuating trend.
11. Operating Profit Ratio:
Operating Profit
Net Sales
2011-2012
19.83
298.74
6.64%
2012-2013
36.14
443.45
8.15%
2013-2014
42.37
226.32
18.72%
2014-2015
46.30
277
16.71%
2015-2016
65.74
605
10.87%
Operating Profit Ratio

20
18
16
14
12
10
8
6
4
2
0
2012
Operating Profit
Year
2013
2014
2015
2016
Ratio
Inference:
The ratio was high during the period 2013-2014 and it was low during the projected period 20162017. The ratio shows increasing trend from the year 2011-2012 then again it shows a decreasing
trend so it is good for the company.
ACTIVITY TURNOVER RATIOS

12. Stock Turnover Ratio:
Average
Stock Turnover
Inventory
Ratio
272.08
29.4
9.25
2012-2013
399.77
58.6
6.82
2013-2014
175.35
58.92
2.04
2014-2015
221.40
105.78
2.09
2015-2016
529.50
120
4.41
Year
COGS
2011-2012
Stock Turnover Ratio

10
9
8
7
6
5
4
3
2
1
0
2012
2013
2014
2015
2016
Inference:
The ratio was high during the period 2011-2012 and it was low during the period 2012-2013 and
again it decreases during 2013-2014 then again it increase during 2014-2015 and then it shows
an increasing trend, so this increasing trend has to be stable for getting better position.
13. Debts Turnover Ratio:
Net Credit Sales
Average Debtors
2011-2012
74.69
80
0.93
2012-2013
110.86
86.92
1.28
2013-2014
56.58
79.81
0.71
2014-2015
69.25
57.86
1.2
2015-2016
151.25
55.95
2.7
Debts Turnover Ratio

3
2.5
2
1.5
1
0.5
0
2012
Debts Turnover
Year
2013
2014
2015
2016
Ratio
Inference:
The ratio was low during the period 2013-2014 and it was high during the period 2015-2016.
The ratio during projected period 2015-2016 was satisfactory. And this ratio fluctuating trend in
the company.
14. Credits Turnover Ratio:

Net Credit
Year
Purchases
Ratio
68.26
87.21
0.78
2012-2013
103.69
95.29
1.14
2013-2014
42.25
73.13
0.58
2014-2015
57.5
48.97
1.17
2015-2016
122.5
50.85
2.41
Credits Turnover Ratio

3
2.5
2
1.5
1
0.5
2012
Credits Turnover
2011-2012
Average Creditors
2013
2014
2015
2016
Inference:
The ratio was low during the period 2011-2012 and it started to increase during the period 20122013 and it was decreased during the period 2013-2014 then again it increased during 20142015. After that it shows an increasing trend. It shows a fluctuating trend and the ratio was
satisfactory during the year 2013-2014.
15. Fixed Obligation Income Ratio (FOIR):

Total Interest
Gross monthly
Paid
income
2011-2012
0.25
2.22
11.26%
2012-2013
1.61
3.64
44.23%
2013-2014
2.04
4.25
48%
2014-2015
2.14
4.63
46.22%
2015-2016
1.92
6.29
30.52%
Year
Fixed Obligation Income Ratio

60
50
40
30
20
10
0
2012
2013
2014
2015
2016
FOIR
Inference:
The percentage of such ratio should be under the amount of 50%. So that the balance income can
be manage to control the other expenses in a company.
The Fixed Obligation Income Ratio in this company shows a fluctuating trend and it also
restricted inside of 50%. In the period of 2013-2014 it was in peak. After that it shows a
decreasing trend. And this should be maintained.
16. Installment to Income Ratio (IIR):

Gross Monthly
Year
Loan Installment
2015-2016
0.70
6.29
11.13%
2016-2017
0.61
6.86
8.89%
Income
IIR
Installment to Income Ratio

4000%
3500%
3000%
2500%
2000%
1500%
1000%
500%
0%
2016
2017
Inference:
The Installment to Income Ratio (IIR) restricts the equated monthly installment to 40% of the
income. So the balance amount can be spend on day to day expenses.
In credit appraisal process the Installment to Income Ratio is concentrated on projected years
rather than the audited years. And in this case, in the periods of 2015-2017 the Installment to
Income Ratio is restricted inside 40% and showing a decreasing trend which is good.
17. Debt-Service Coverage Ratio (DSCR):

Year ending
31.03.12
31.03.13
31.03.14
31.03.15
31.03.16
Net Profit
15.29
2.87
4.82
8.36
24.01
Depreciation
1.19
12.59
12.47
10.60
11.26
8.73
9.46
8.50
14.40
16.48
24.19
26.75
27.46
49.67
20.15
3.75
5.92
8.64
10.00
7.50
8.73
9.46
8.50
14.40
Sub Total
20.15
12.48
15.38
17.14
31.90
DSCR
0.82
1.94
1.74
1.60
1.56
Interest on Term
Loan
Sub Total
Repayment of Term
Loan
Repayment of Term
Loan Misc. Cash
Credit
Interest on Term
Loan
Debt-Service Coverage Ratio

2.5
1.5
0.5
2012
Inference:
2013
2014
2015
2016
FINANCIAL INDICATORS OF SUBJECT COMPANY (Rs. In lacs)

Year ending
31.03.12
31.03.13
31.03.14
31.03.15
31.3.16
31.3.17
Audit status
Audited
Audited
Audited
Audited
Estimated
Estimated
Net Sales
298.74
443.45
226.32
277.00
605.00
706.00
Operating profit
15.29
2.87
4.82
9.36
30.76
38.84
Net Profit After Tax
15.29
2.87
4.82
8.36
24.01
29.84
Cash Generation
16.48
15.46
17.29
18.96
35.27
40.91
Net working capital
-6.37
-28.48
-16.81
63.84
60.36
62.35
Current ratio
0.95
0.86
0.90
1.60
1.49
1.44
TNW
37.88
37.05
39.09
59.45
79.46
103.19
TOL / TNW
5.28
7.82
6.26
3.83
2.81
2.13
2.02
2.33
1.81
2.03
1.27
0.76
1.55
1.75
1.95
1.04
1.29
1.65
Term Liability/
TNW
Gross Fixed assets/
Term loans
Working Capital Assessment: As per Nayak Committee Recommendations:
Year Ending
31.03.12
31.03.13
31.03.14
31.03.15
31.03.16
Net Sales
298.74
443.45
226.32
277.00
605.00
Required Working Capital 25% of sales - [A]
74.69
110.86
56.58
69.25
151.25
14.94
22.17
11.32
13.85
30.25
-5.24
-6.37
-28.48
-16.81
63.84
[A] - [B]
59.75
88.69
45.26
55.40
121.00
[A] - [C]
79.93
117.23
85.06
86.06
87.41
Whichever is less
59.75
88.69
45.26
55.40
87.41
Promoters' contribution - 5%
[B]
Already Available NWC
[of previous year]
[C]
CREDIT RISK RATING ABC ELECTRICALS PVT LTD.

The account was rated under the Large Corporate Model. The following rating have been
obtained by both: branch office and zone office,
1. FINANCIAL EVALUATION
i.
Category
Past
Financials
Absolute
Compariso
n
ii.
Category
Future risk
Subjective
Assessmen
Past Financials
Parameter
CO
Value
Benchmark Values
Rate
TOL/TNW
6.26
>5.00
5.00-4.00
4.00-2.50
2.50-1.00
<1.00
Current
Ratio
0.90
<1.00
1.00-1.25
1.25-1.50
1.50-2.00
>2.00
DSCR
1.74
<1.00
1.00-1.25
1.25-1.75
1.75-2.50
>2.50
ROCE
0.39
<8%
8-12%
12-15%
15-25%
>25%
(Inv + Rec) /
Net sales
0.29
>6.00
6.00-5.00
5.00-4.00
4.00-3.00
<3.00
Future risk and subjective assessment

Parameter
Comments
Rate
Impact of contingent
liability
There is no other contingent liability
4.00
Impact of Expansion
It will lead to more sales.
3.00
Transparency in
accounting
The financial statements are prepared in accordance

with generally accepted accounting principles
2.00
t of
Financials
Quality of inventory
The expected variance in the value may be less than

5%
3.00
Reliability of Debtors
There is no disclosure of debtors
2.00
2. BUSINESS EVALUATION
A. Market position evaluation
Parameter
Comments
Competitive position
Expected sales growth
Rate
3.00
The firm has achieved a sales growth of around

38% during the years 2013 14. It is expected
that company will be in a position to achieve a
sales growth of around 10 25% in the current
year
Input related risk
3.00
3.00
Availability of raw material

and other critical inputs
Raw material is easily available from nearby

states
3.00
Proximity to skilled Labor
The firm is located in industrial in CHENNAI

inputs are available easily
3.00
Production related risk

State of technology used
4.00
The firm has adopted proven technology better
than its peers
Product related risk

Product range
4.00
3.00
Firm is mainly engaged in the processing of

OEM
3.00
Product quality
Quality of product is reported to be better than

the peers
3.00
Marketing
3.00
Distribution network
Firm has a well-developed distribution network
3.00
Geographical diversity of the

market
Firm is selling its product directly to the vehicle

manufacturers
3.00
B. Industry risk evaluation

Industry risk evaluation for electrical industry
75%
4. MANAGEMENT EVALUATION
A. Objective
Parameter
Co
Value
Actual gross
sales
226.32
Targeted sales
215.44
Actual PBT
4.82
Targeted PBT
4.15
Rate
<75
%
75% - 79%
80% - 89%
90% - 95%
>95%
4.00
<75
%
75% - 79%
80% - 89%
90% - 95%
>95%
4.00
B. Subjective
S. No.
Parameter
Comments
Rate
Management set up
The firm is in operation since 1998
3.00
Commitment and sincerity
The management is reported to be reliable

and sincere
3.00
Track record in debt payment
The account is running satisfactorily with us
2.00
Financial strength/ flexibility
Management is capable of arranging funds

but with a time lag
2.00
5. CONDUCT OF ACCOUNT EVALUATION
Parameter
Status of account
Comments
No irregularity is observed with our bank in last 2
years
Rate
3.00
Operations in account
Operations in account are healthy
3.00
Submission of financial data
Timely submission of data
3.00
TOTAL SCORE
Factor
% score obtained
Weight
Weighted Score
62.50
40.00%
25.00
60.00
25.00%
15.00
Management Evaluation
75.00
20.00%
15.00
Conduct of Account
75.00
15.00%
11.25
Financial Evaluation
Business
&
Industry
Evaluation
AGGREGATE SCORE
66.25
**THIS MEANS THE RATING OF THE BORROWER IS CRISIL A (Adequate Safety)**

Recommendations: In view of the above facts & figures we recommend renewal of limits as
follows.
Nature of facility
Limit /
DP
Increment
Margin
Rate of
interest
Prime Security
25% for
Book
Debts
12.50 %
Stocks &Book
Debts
Cash credit against

Stocks & Assignment of
Book Debts
60.00
TermLoan-1-Rs.60.00
[Renewal]
45.83
NIL
25 %
12.75 %
Factory land &

Building &
Machinery
Term Loan-2-Rs.15.00
[Renewal]
11.32
NIL
25 %
12.25%
Machinery-
New WCTL-Bifurcation
of Existing CC
60.00
25 %
12.50
Stocks & Book

Debts

13.data Analysis & Interpretation

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a. Location and Site

Labour / Job Work Chrg

Wages & Salary

Add: Opening Stock

Less Closing Stock

Office Admin Expenses

Operating Profit Before

Interest on Term Loan

Net Profit before Tax

Provision for Tax

Interest & Depreciation

Interest on Term Loan

Operating Profit Before

Net Profit Carried to

c. Break Even Analysis

Break Even Point

FUNDS FLOW STATEMENT OF SUBJECT COMPANY (Rs. In lacs)

e. Balance Sheet Projections

Term Loan Vehicle

Term Loan Misc.

Loans & Advances

Cash & Bank

*Amounts Denoted in Lakhs.

*Amounts Denoted in Lakhs.

*Amounts Denoted in Lakhs.

*Amounts Denoted in Lakhs.

5. Fixed Assets Ratio:

*Amounts Denoted in Lakhs.

Fixed Assets Ratio

6. Return on Assets Ratio:

Return On Assets Ratio

*Amounts Denoted in Lakhs.

Avg. Total Sales

7. ROCE (Return on Capital Employed):

*Amounts Denoted in Lakhs.

8. Interest Coverage Ratio:

*Amounts Denoted in Lakhs.

Interest Coverage Ratio

*Amounts Denoted in Lakhs.

Gross Profit Ratio

10. Net Profit Ratio:

Net Profit Ratio

*Amounts Denoted in Lakhs.

Net Profit Ratio

11. Operating Profit Ratio:

*Amounts Denoted in Lakhs.

Operating Profit Ratio

ACTIVITY TURNOVER RATIOS

*Amounts Denoted in Lakhs.

Stock Turnover Ratio

13. Debts Turnover Ratio:

Net Credit Sales

*Amounts Denoted in Lakhs.

Debts Turnover Ratio

14. Credits Turnover Ratio:

Credits Turnover Ratio

*Amounts Denoted in Lakhs.

15. Fixed Obligation Income Ratio (FOIR):

*Amounts Denoted in Lakhs.

Fixed Obligation Income Ratio

16. Installment to Income Ratio (IIR):

*Amounts Denoted in Lakhs.

THIS MEANS THE RATING OF THE BORROWER IS CRISIL A (Adequate Safety)