OPERATING STATEMENT 2005-06 2006-07 2007-08 2008-09

AUDITED ESTIMATED PROJECTED PROJECTED

1 GROSS SALES

i) DOMESTIC SALES
ii) EXPORT SALES
iii) Duty Drawback & Import Licence
TOTAL
LESS EXCISE DUTY
LESS SALES TAX
2 NET SALES
% AGE RISE (+) OR FALL (-)
IN NET SALES AS COMPARED TO P.Y.

3 OTHER OPERATING INCOME

Sales Tax Set-off
CENVAT Credit Availed

4 COST OF SALES

i) RAW MATERIAL
(INCLUDING STORES & OTHER
ITEMS USED IN THE PROCESS
OF MANUFACTURE)
a) IMPORTED
b) INDIGENOUS

c] DIFFERENCE IN STOCK OF RAW MATERIALS

OPENING RAW MATERIAL
CLOSING RAW MATERIAL
DIFFERENCE
TOTAL

ii) CONSUMABLE STORES

a) IMPORTED
b) INDIGENOUS

iii) POWER & FUEL

- iv) DIRECT LABOUR

( WAGES & SALARIES)

v) JOB WORK CHARGES

vi) DEPRECIATION

vii) SUB TOTAL ( i to vi )

viii)ADD:OPENING WIP

SUB TOTAL

ix) LESS:CLOSING WIP

x) COST OF PRODUCTION

xi) ADD:OPENING STOCK OF

FINISHED GOODS

xii) SUB TOTAL

xiii) LESS:CLOSING STOCK OF

FINISHED GOODS

xiv) TOTAL COST OF SALES

5 SELLING,GEN. & ADMN.EXP.

6 SUB TOTAL (4+5)

7 OPERATING PROFIT BEFORE

INTEREST (2+3-6)

8 INTEREST

9 OPERATING PROFIT AFTER

INTEREST (7-8)

10 i) ADD:OTHER NON OPERATING INCOME

a) MISCELLANEOUS INCOME

SUB TOTAL (INCOME)

ii)DEDUCT OTHER NON-OPERATING EXP

a) Intangible Assets Written Off
SUB TOTAL (EXPENSES)

iii) NET OF OTHER NON-OPER

INCOME/EXPENSES [10(i)-10(ii)]

11 PROFIT BEFORE TAX / LOSS

( 9+10(iii) )

12 PROVISION FOR TAXES

13 NET PROFIT / LOSS (11-12)

14 Dividend and tax thereon

15 RETAINED PROFIT

16 RETAINED PROFIT/NET PROFIT (%)

FORM III
ANALYSIS OF BALANCE SHEET

LIABILITIES
CURRENT LIABILITIES

1. SHORT TERM BORROWINGS FROM BANKS

(INCLD. BILLS PURCHASED, DISCOUNTED
& EXCESS BORROWINGS PLACED ON
REPAYMENT BASIS)

i)FROM BANKS
(OF WHICH BP & BD)

SUB TOTAL (A)

2. OTHER SHORT TERM BORROWINGS

Vehicle Loan from Citi Bank

3. SUNDRY CREDITORS (TRADE)

4. ADVANCE PAYMENTS FROM

CUSTOMERS

5. PROVISIONS

6. DIVIDEND PAYABLE (INCL.TAX)

7. OTHER STATUTORY LIABILITIES

(DUE WITHIN ONE YEAR)

8. DEPOSIT/INSTALL. OF TERM
LOANS/DFG'S/DEBENTURES
(DUE WITHIN ONE YEAR)
9. OTHER CURRENT LIABILITIES
& PROVISIONS

SUB TOTAL (B)

10. TOTAL CURRENT LIABILITIES

(TOTAL OF 1 TO 9)

TERM LIABILITIES

11. DEBENTURES

12. TERM LOANS

13. PUBLIC DEPOSITS

14. CAPITAL GOODS CREDITORS

15 TERM DEPOSITS (repayble after one year)

16 TOTAL TERM LIABILITIES

17 TOTAL OUTSIDE LIABILITIES

( 10+16 )

NET WORTH

18. SHARE CAPITAL

19. REVALUATION RESERVE

20. GENERAL RESERVE

21. UNSECURED LOANS

22. OTHER RESERVE (EXCLUDING

PROVISIONS)

23. SURPLUS (+) OR DEFICIT (-)

IN PROFIT & LOSS ACCOUNT

24. NET WORTH

25. TOTAL LIABILITIES (Item 17+24)

26. CASH & BANK BALANCES

27. INVESTMENTS (OTHER THAN LONG

TERM INVESTMENTS)
i) GOVERNMENT & OTHER
TRUSTEE SECURITIES
ii)FIXED DEPOSITS WITH BANKS

28. i) RECEIVABLES (INCLUDING

BILLS PURCH/ DISC BY BANKS)

ii)EXPORT RECEIVABLES

29. INSTALMENTS OF DEFERRED

RECEIVABLES (DUE WITHIN ONE YEAR)

30. INVENTORY :

a) IMPORTED RAW MATERIALS

b) INDIGENEOUS RAW MATERIALS

ii) STOCK IN PROCESS

iii)FINISHED GOODS

31. ADVANCES TO SUPPLIERS OF

MATERIALS & STORES

32. ADVANCE PAYMENT OF TAXES

33. OTHER ASSETS

34. TOTAL OF (26 TO 33)

FIXED ASSETS

35 CAPITAL WORK IN PROGRESS

36 GROSS BLOCK (LAND & BLDG

MACHINERY, CWIP & OTHER FIXED ASSETS)

NET ADDITIONS/DEDUCTIONS

37 DEPRECIATION TO DATE

38 NET BLOCK (36-37)

OTHER NON CURRENT ASSETS

39 INVESTMENTS/BOOKDEBTS/ADVANCES
DEPOSITS WHICH ARE NOT CURRENT
ASSETS
i) a) INVESTMENTS IN SUBSI.
COMPANIES/AFFILIATES
b) OTHERS

ii) ADVANCES TO SUPPLIERS

CAPITAL GOODS & CONTRACTORS

iii) DEFERRED RECEIVABLES

(MATURITY EXCEEDING
ONE YEAR)

iv) OTHERS

40 CONSUMABLES STORES

41 OTHER NON CURRENT ASSETS

42 TOTAL OTHER NON-CURR.

43 INTANGIBLE ASSETS (PATENTS,

GOODWILL,PRELIM. EXPENSES,BAD/
DOUBTFUL DEBTS NOT PROVIDED FOR

44 TOTAL ASSETS
(TOTAL OF 34,38,42, & 43)

45 TANGIBLE NET WORTH (24-43)

46 NET WORKING CAPITAL (34-10)

47 CURRENT RATIO (ITEMS 34/10)

48 TOTAL OUTSIDE LIABILITIES/

TANGIBLE NET WORTH (17/45)

49 TOTAL TERM LIABILITIES/

TANGIBLE NET WORTH (16/45)

FORM IV
COMPARITIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

1. RAW MATERIALS (INCLDG. & OTHER

ITEMS USED IN THE PROCESS OF
MANUFACTURE

b) INDIGENEOUS
MONTHS CONSUMPTION :

2. OTHER CONSUMABLE SPARES

EXCLUDING THOSE INCLUDED IN ABOVE

3. STOCK-IN-PROCESS
 MONTHS COST OF PRODUCTION :

4. FINISHED GOODS :
MONTHS COST OF SALES :

5. RECEIVABLES OTHER THAN EXPORT &

DEFERRED RECEIVABLES (INCLDG.
BILLS PURCHASED & DISCOUNTED BY
BANKERS) MONTHS DOMESTIC SALES :

6. EXPORT RECEIVABLES (INCLDG. BILLS

PURCHASED & DISCOUNTED MONTHS
DOMESTIC SALES :

7. ADVANCES TO SUPPLIERS OF RAW

MATERIALS & STORES/SPARES
CONSUMABLES

8. OTHER CURRENT ASSETS INCLUDING

CASH AND BANK BALANCES & DEFERRED
RECEIVABLES DUE WITHIN ONE YEAR

9. TOTAL CURRENT ASSETS

(TO AGREE WITH ITEMS 34 IN
FORM III)

B. CURRENT LIABILITIES (OTHER THAN BORROWINGS FOR WORKING CAPITAL)

10 CREDITORS FOR PURCHASE OF

RAW MATERIALS, STORES & SPARES
MONTHS PURCHASES :
11 ADVANCE FROM CUSTOMERS/DEPOSITS

12 STATUTORY LIABILITIES

13 OTHER CURRENT LIABILITIES

(SPECIFY MAJOR ITEMS)

14 TOTAL

FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE
BANK FINANCE FOR WORKING CAPITAL

1 TOTAL CURRENT ASSETS

(9 IN FORM IV)

2 OTHER CURRENT LIABILITIES

(OTHER THAN BANK BORROWINGS)
(14 OF FORM IV)

3 WORKING CAPITAL GAP (WCG) (1-2)

4 MIN. STIPULATED NET WORKING

CAPITAL i.e. 25% OF TOTAL CURRENT
ASSETS AS THE CASE MAY BE
DEPENDING UPON THE METHOD OF
LENDING BEING APPLIED (EXPORT
RECEIVABLE TO BE EXCLUDED UNDER
BOTH METHODS)

5 ACTUAL/PROJECTED NET WORKING

CAPITAL (46 IN FORM III)

6 ITEM 3 MINUS ITEM 4

7 ITEM 3 MINUS ITEM 5

8 MAXIMUM PERMISSIBLE BANK

FINANCE (ITEM 6 OR 7 WHICH EVER
IS LOWER)

9 EXCESS BORROWINGS REPRESENTING

SHORT FALL IN NWC (4-5)

FORM VI
FUNDS FLOW STATEMENT

1. SOURCES

a) NET PROFIT (AFTER TAX)

b) DEPRECIATION
c) INCREASE IN CAPITAL/PREMIUM
d) INCREASE IN TERM LIABILITIES
(INCLD. PUBLIC DEPOSITS)
e) DECREASES :
1) FIXED ASSETS
2) OTHER NON CURRENT ASSETS
f) OTHERS
g) TOTALS

2. USES
 a) NET LOSS
b) DECREASE IN TERM LIABILITIES
(INCLDG. PUBLIC DEPOSITS)
c) INCREASE IN :
1) FIXED ASSETS (GROSS)
2) OTHER NON CURRENT ASSETS
d) DIVIDEND PAYMENTS
e) PROPRIETOR'S WITHDRAWAL
f) TOTAL

3. LONG TERM SURPLUS (+) / DEFICIT (-) (1-2)

4. INCREASE/DECREASE IN CURRENT
ASSETS (AS PER DETAILS GIVEN
BELOW)

5. INCREASE/DECREASE IN CURRENT
LIABILITIES OTHER THAN BANK
BORROWINGS

6. INCREASE/DECREASE IN WORKING
CAPITAL GAP

7. NET SURPLUS (+) / DEFICIT (-)

(DIFFERENCE OF 3 & 6)

8. INCREASE/DECREASE IN BANK
BORROWINGS

9 INCREASE/DECREASE IN NET SALES

BREAK - UP OF (4)

i) INCREASE / DECREASE IN RAW

MATERIALS

ii) INCREASE / DECREASE IN

STOCK IN PROCESS

iii) INCREASE / DECREASE IN

FINISHED GOODS

iv) INCREASE / DECREASE IN RECEIVABLES

a) DOMESTIC
b) EXPORT

v) INCREASE / DECREASE IN
STORES / SPARES

vi)INCREASE / DECREASE IN OTHER

CURRENT ASSETS

TOTAL