Cma Tata Motors

TATA MOTORS
AS PER PROFIT & LOSS ACCOUNT ACTUAL &

ESTIMATED FOR THE YEAR ENDED ON 31.03
2005-06
ACTUAL
(2)
2006-07
ESTIMATED
(3)
2007-08
PROJECTED
(4)
1 Gross Sales (net of returns)

(a) Export
(b) Local
2 Less: Excise Duty
3 Net Sales (1 minus 2)
0.00
32.19
0.00
32.19
0.00
39.00
0.00
39.00
0.00
42.00
0.00
42.00
4 Cost of Sales:
I. Purchases
(a) Imported
(b) Indigenous
iv. Direct Expenses
vi. Other manufacturing exps
0.00
26.97
0.91
0.00
0.00
34.74
1.10
0.00
0.00
36.58
1.19
0.00
viii.Sub-total (i to vii)
ix. Add: Opg. stock-in-process
27.88
0.00
35.84
0.00
37.77
0.00
Sub-total
x. Deduct: Clg. stock-in-process
27.88
0.00
35.84
0.00
37.77
0.00
xi. Sub-total (Cost of Production)

xii. Add: Opg. stock of fin. goods
27.88
6.77
35.84
6.14
37.77
7.44
Sub-total
xiii.Deduct: Clg. stock of fin. goods
34.65
6.14
41.98
7.44
45.21
8.01
xiv. Sub-total (Cost of Sales)
28.51
34.54
37.20
3.68
0.00
3.68
0.00
0.00
2.12
4.46
0.00
4.46
0.00
0.38
2.37
4.80
0.00
4.80
0.00
0.41
2.55
2.12
1.56
2.75
1.71
2.96
1.84
5 Gross Profit (3 minus 4)

5a. Interest and commission income
5b Total of 5 & 5a
6 Depreciation
7 Interest Exp.
8 Selling, General and Administrative
Expenses (Net of other income)
Total of Expenses
Book Profit
Transfer of Allowance to Partners

Tax Profit
9 Income Tax
10 Net Profit Subject to partner allowance
0.00
0.00
0.00
1.56
1.71
1.84
0.06
1.50
0.09
1.62
0.12
1.72
TATA MOTORS
0
FORM II Part B - Position regarding Current
Assets and Current Liabilities
(Amounts - Rs. Lacs)
As per Balance Sheet as at
2005-06
2006-07
ACTUAL
(2)
Current Year
Esimates
(3)
2007-08
Projected
(4)
Current Assets
i) Raw materials(incl stores & others)
(a) Imported
(months' consumption)
(b) Indigenous
(months' consumption)
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
0.00
0.00
0.00
0.00
0.00
iii) Stocks-in process

(months' cost of production)
0.00
0.00
0.00
0.00
0.00
0.00
iv) Closing stock of goods

(months' cost of sales)
6.14
2.58
7.44
2.58
8.01
2.58
v) Receivables other than export and

deferred receivables
(months' domestic sales)
2.75
1.03
5.33
1.64
5.74
1.64
vi) Export receivables

(months' export sales)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.20
0.66
0.96
ii) Other consumable spares (excl.those

included in item i above)
(% of total inventory &
months' consumption)
Advances to suppliers of raw and

stores/spares and consumables
Other Current assets including cash
and bank balances and deferred
receivables due within one year
TOTAL CURRENT ASSETS:

(to agree with item 38 in Form III A)
9.09
13.43
14.71
TATA MOTORS
0
FORM II Part - B (Contd...)
As per Balance Sheet as at
2005-06
2006-07
2007-08
PROVISIONAL
Current Year
Esimates
Projected
(2)
(3)
(4)
ii Current Liabilities
(Other than bank borrowings for
working capital)
i. (a) Creditors for purchases of raw
materials & stores, etc.
4.59
2.91
3.07
2.04
1.01
1.01
ii. Advances from customers
0.00
0.00
0.00
iii. Accrued expenses and provisions
0.00
0.00
0.00
iv. Statutory liabilities
0.00
0.00
0.00
v. Other current liabilities
0.00
0.00
0.00
(a)
0.00
0.00
0.00
(c)
0.00
0.00
0.00
SUB TOTAL
4.59
2.91
3.07
4.50
10.52
11.64
0.00
5.00
5.00
4.59
7.91
8.07
(months purchases)
Short Term Marketing Borrowings
(b)
III Working capital gap (I minus II)

IV Actual/projected bank borrowings
for working capital incl bills
purchases and discounted and excess
borrowings placed on repayment
basis
V TOTAL CURRENT LIABILITIES
( II plus IV )
VI Net working capital

( I minus V )
4.50
5.52
6.64
TATA MOTORS
0
FORM II Part C - Computation of Maximum
Permissible Bank Finance for Working Capital
2005-06
2006-07
2007-08
PROVISIONAL
Current Year
Esimates
Projected
(2)
(3)
(4)
1st Method of Lending:

1 1. Working capital gap
( item III of part B )
4.50
10.52
11.64
2 2. Minimum stipulated net WC

( 25% of item 1)
1.13
2.63
2.91
3 3. Actual/projected net WC
( item VI of part B)
4.50
5.52
6.64
4 4. Item 1 minus item 2
3.38
7.89
8.73
5 5. Item 1 minus item 3)
0.00
5.00
5.00
6 6. Maximum permissible bank finance

( item 4 or 5 whichever is lower)
0.00
5.00
5.00
7 7. Excess borrowings representing

shortfall in net working capital to
be converted into working capital
term loan
( item 2 minus 3)
0.00
0.00
0.00
8 Working capital gap

(item III of part B )
4.50
10.52
11.64
9 Minimum stipulated net WC

( 25% of item I part B )
2.27
3.36
3.68
10 Actual/projected net WC
(item VI of part B)
4.50
5.52
6.64
2nd Method of Lending:
11 Item 8 minus item 9
2.23
7.16
7.96
12 Item 8 minus item 10)
0.00
5.00
5.00
13 Maximum permissible bank finance

( item 11 or 12 whichever is lower)
0.00
5.00
5.00
14 Excess borrowings (representing

short fall in net working capital)
( item 9 minus 10)
0.00
0.00
0.00
TATA MOTORS
0
Balance Sheet Spread
LIABILITIES:
2005-06
2006-07
2007-08
PROVISIONAL
Current Year
Esimates
Projection
CURRENT LIABILITIES:
(2)
(3)
(4)
1 Short term borrowings from banks

i) from applicant Bank
ii) from other banks
Sub - total (A)
0.00
0.00
0.00
5.00
0.00
5.00
5.00
0.00
5.00
2 Short term borrowings from others
0.00
0.00
0.00
3 Deposits maturings within one year
0.00
0.00
0.00
4 Sundry Creditors (trade)
4.59
2.91
3.07
5 Unsecured loans
0.00
0.00
0.00
6 Advances/progress payments from

customers/deposits form dealers etc
0.00
0.00
0.00
7 Interest and other charges accrued

but not due for payment
0.00
0.00
0.00
8 Provision for taxation
0.00
0.00
0.00
9 Dividend payable/Overdue intt loans
0.00
0.00
0.00
10 Other statutory liabilities

(due within one year)
0.00
0.00
0.00
11 Instalments of term loans/deferred

payments credits/ debs/ redeemable
preference share( due in one year)
0.00
0.00
0.00
12 Other current liabilities and

provisions (due within one year)
(specify major items separately)
0.00
0.00
0.00
Sub - total (B)
4.59
2.91
3.07
4.59
7.91
8.07
13 Total Current liabilities

(total 1 to 12)
TATA MOTORS
0
FORM III Part A (Contd...)
TERM LIABILITIES
14 Term loans (excl of instalments
payable within one year)
0.00
0.00
0.00
15 Deferred payment credits (excl.

instalments payments within one yr)
0.00
0.00
0.00
16 Term deposits (repayable after

one year)
0.00
0.00
0.00
17 Other term liabilities

Unsecured Loan
18 Total term liabilities
0.00
0.00
0.00
0.00
0.00
0.00
19 Total outside liabilities

(13 plus 20)
4.59
7.91
8.07
3.17
4.07
5.09
NET WORTH:
20 Ordinary share capital
21 Preference share capital
(maturing after 12 years)
22 General reserve- SUBSIDY
0.00
0.00
0.00
23 Development/Inv. Allow. Reserve
0.00
0.00
0.00
24 Other reserves (excl provisions)
0.00
0.00
0.00
25 Surplus or Deficit in P & L account

LESS : Income Tax Paid
26 Net worth ( total 22 to 27)
1.50
4.67
1.62
5.69
1.72
6.81
9.26
13.60
14.88
27 TOTAL LIABILITIES
( 21 PLUS 28)
TATA MOTORS
0
2005-06
2006-07
2007-08
ASSETS :
PROVISIONAL
Current
year
Estimate
(2)
Projections
(3)
(4)
CURRENT ASSETS :
28 Cash and bank balances
0.20
0.66
0.96
29 Investments (other than long term

investments eg. sinking fund etc.)
i) Govt & other trustee securities
ii) Fixed deposits with banks L.C. Margin
0.00
0.00
0.00
2.75
5.33
5.74
31 Instalments of deferred receivables

(due within one year)
0.00
0.00
0.00
32 Inventory:
i) Raw materials
a) Imported
b) Indigenous
0.00
0.00
0.00
0.00
0.00
0.00
ii) Stocks in progress
0.00
0.00
0.00
iii) Finished goods
6.14
7.44
8.01
iv) Other consumables spares
0.00
0.00
0.00
33 Adv. to suppliers of raw materials
0.00
0.00
0.00
35 Other current Assets
0
0.00
0
0.00
0
0.00
36 Total current assets ( 30 to 37)
9.09
30 i) Receivables
ii) Export receivables
34 Advance payment of tax
13.43
14.71
TATA MOTORS
0
FIXED ASSETS:
39 Gross block
40 Depreciation to date
0.09
0.00
0.09
0.00
0.09
0.00
41 Net block ( 39 minus 40)
0.09
0.09
0.09
i) a) Investments in subsidiary
companies/affiliates
b) Others F.D.R.
0.00
0.00
0.00
0.00
0.00
0.00
ii) Advances to suppliers of

capital goods & cap exp.
0.00
0.00
0.00
iii) Deferred receivable (other

than maturing within 1 year)
0.00
0.00
0.00
iv) Deposit
0.08
0.08
0.08
43 Non-consumable stores and spares
0.00
0.00
0.00
44 Other assets incl dues from directors
0.00
0.00
0.00
45 Total non-current assets (42 to 44)
0.08
0.08
0.08
47 Total assets (38 + 41 + 45 + 46)
9.26
13.60
14.88
48 Tangible net worth (28 minus 46)
4.67
5.69
6.81
49 Net working capital (38 minus 13)
4.50
5.52
6.64
OTHER NON/CURRENT ASSETS :

42 Investment etc which are not current assets
46 Intangible assets
TATA MOTORS
0
PART B- ANALYTICAL AND COMPARATIVE RATIOS :
2005-06
2006-07
PROVISIONAL
Current
year
Estimate
Net Sales
32.19
% rise or fall(-) in net Sales

during the year as compared to
previous year.
2007-08
Projections
39.00
42.00
21.16%
7.69%
Profit before tax or loss(-)
1.56
1.71
1.84
Withdrawals
0.00
0.60
0.60
Retained Profit
1.56
1.11
1.24
Retained Profit % net profit

Raw Materials
How many months consumption
do these represent ?
100.00%
64.91%
67.42%
0.00
0.00
0.00
0.00
0.00
0.00
6.14
2.58
7.44
2.58
8.01
2.58
Receivables
How many months domestic sales
Other current assets
2.75
1.03
5.33
1.64
5.74
1.64
Sundry Creditors
How many months purchase
4.59
Stock in process
How many months cost of production do these represent ?
Finished Goods
How many months cost of sales
Other current liabilities
0.2
0.66
2.91
5.00
0.96
3.07
5.00
Net Working Capital
4.50
5.52
6.64
Current Ratio
1.98
1.70
1.82
Tangible Net Worth
4.67
5.69
6.81
Total Outside liabilities/Tangible net worth

Total Term Liabilities/Tangible net worth
Bank Borrowing/Total Outside
Liabilities
Net sales/Total Tangible assets
0.98
-
1.39
-
1.18
-
0.00
0.63
0.62
3.48
2.87
2.82
S.NO.SOURCES OF FUND
1. Net Profit before
taxes with intt.
added back but
after depreciation
2. Increase in share
capital
3. Depreciation
4. Increase in Long
term loans/deben6. Increase in unsecured loans & Deposits
7. Inc.in W.C.Loan
Decrease in current ass.
TOTAL :
S.NO.DEPOSITION OF FUND
1. Increase in
capital expenditure
2. Increase in
working capital
3. Increase in
Non Current assets
4. Decrease in
Unsecured loans
share capital
5. Remuneration to Partner's
6. Interest
7. Taxation
8. Withdrawals
TOTAL
C. Opening Balance
D. Net Surplus (A-B)
E. Closing Balance
2005-06
2006-07
2007-08
1.56
2.09
2.25
0.00
0.00
#VALUE!
0.00
#VALUE!
0.00
0.00
0.00
0.00
0.00
15.13
29.98
========
46.67
========
--------------1999.00
---------------
28.16
33.24
39.64
0.00
0.00
0.00
============ ===========
#VALUE!
#VALUE!
============ ===========
--------------------- ------------------2000.00
2001.00
--------------------- -------------------
0.84
0.00
0.00
0.00
85.60
43.46
10.12
0.00
0.00
25.73
4.92
0.00
0.00
0.06
0.00
0.00
0.00
0.00
0.38
0.09
0.60
0.00
0.00
0.00
0.41
0.12
0.60
--------------- --------------------- ------------------41.67

86.67
44.59
--------------- --------------------- ------------------6.67
11.67
#VALUE!
5.00
#VALUE!
#VALUE!
11.67
#VALUE!
#VALUE!
TATA MOTORS
OPENING STOCK
PURCHASE
DIRECT EXP.
GROSS PROFIT
2005-06 2006-07 2007-08

6.77
6.14
7.44 SALES
26.97
34.74
36.58 CLO.STO
0.91
1.10
1.19
3.68
4.46
4.80
------------ ------------ -----------38.33
46.44
50.01
======= ======= =======
PROFIT & LOSS ACCOUNT
0.00
0.00
0.00 GROSS PROFIT
0.00
0.38
0.41 OTHER INCOME
DEPRICATION
INTEREST
SELLING &
ADMI. EXP.
2.12
PARTNERS` INTT.
0
PARTNERS` SALARY
0
NET PROFIT BEFOR
TAX
1.56
-----------3.68
=======
TO INCOME TAX
0.06
TO NET PROFIT
AFTER TAX
1.50
-----------1.56
=======
CAPITAL ACCOUNT
SEC. LOANS
UNS. LOANS
4.67
0.00
0.00
2.37
0.00
0
2005-06
32.19
6.14
-----------38.33
=======
3.68
0.00
2.55
0.00
0
1.71
1.84
------------ ----------------------4.46
4.80
3.68
======= =======
=======
0.09
0.12 NET PROFIT BEFOR
TAX
1.56
1.62
1.72
------------ ----------------------1.71003 1.84157
1.56
======= =======
=======
5.69
5.00
0.00
6.81 FIXED ASSETS

5.00 INVESTMENTS
0.00 CLO. STOCK
0.09
0.00
6.14
SUNDRY CRS
ADVANCES
PROVISION
3.07 ADVANCES TO SUPPL. 0.00

0.00 DEBTORS
2.75
0.00 DEPOSITS ETC.
0.08
CASH & BANK BALAN 0.20
------------ ------------ ----------------------9.26
13.60
14.88
9.26
======= ======= =======
=======
9.26
OPEN. BAL
Withdrawal
9.49
9.00
10.02
1.99
0.60
0.60
------------ ------------ -----------7.50
8.40
9.42
0
0
0
0
0
0
1.50
1.62
1.72
======= ======= =======
9
10.02 11.1416
======= ======= =======
INTEREST
SALARY
Net Profit
4.59
0.00
0.00
2.91
0.00
0.00
Details of Interest exp.

-----------1. Interest on Unsecured Loans:
Total outstanding
Interest @18%
2. Interest on Bank CC Account
Interest @15% on 15 lacs
for 1.5 months
Total Interest
2006-07 2007-08
39.00
42.00
7.44
8.01
------------ -----------46.44
50.01
======= =======
4.46
0.00
4.80
0.00
------------ -----------4.46
4.80
======= =======
1.71003 1.84157
------------ -----------1.71003 1.84157
======= =======
0.09
0.00
7.44
0.09
0.00
8.01
0.00
0.00
5.33
5.74
0.08
0.08
0.66
0.96
------------ -----------13.60
14.88
======= =======
13.602 14.8783
Details of Interest exp.

------------ -----------st on Unsecured Loans:
0.00
0.00
0.00
0.00
st on Bank CC Account
@15% on 15 lacs
2.25
2.25
------------ -----------2.25
2.25
------------ ----------------------- -----------2.25
2.25
======= =======

Cma Tata Motors

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TATA MOTORS

AS PER PROFIT & LOSS ACCOUNT ACTUAL &

1 Gross Sales (net of returns)

xi. Sub-total (Cost of Production)

xiv. Sub-total (Cost of Sales)

5 Gross Profit (3 minus 4)

Transfer of Allowance to Partners

iii) Stocks-in process

iv) Closing stock of goods

v) Receivables other than export and

vi) Export receivables

ii) Other consumable spares (excl.those

Advances to suppliers of raw and

TOTAL CURRENT ASSETS:

ii. Advances from customers

iii. Accrued expenses and provisions

iv. Statutory liabilities

v. Other current liabilities

Short Term Marketing Borrowings

III Working capital gap (I minus II)

VI Net working capital

1st Method of Lending:

2 2. Minimum stipulated net WC

4 4. Item 1 minus item 2

5 5. Item 1 minus item 3)

6 6. Maximum permissible bank finance

7 7. Excess borrowings representing

8 Working capital gap

9 Minimum stipulated net WC

2nd Method of Lending:

11 Item 8 minus item 9

12 Item 8 minus item 10)

13 Maximum permissible bank finance

14 Excess borrowings (representing

1 Short term borrowings from banks

2 Short term borrowings from others

3 Deposits maturings within one year

4 Sundry Creditors (trade)

6 Advances/progress payments from

7 Interest and other charges accrued

8 Provision for taxation

9 Dividend payable/Overdue intt loans

10 Other statutory liabilities

11 Instalments of term loans/deferred

12 Other current liabilities and

Sub - total (B)

13 Total Current liabilities

15 Deferred payment credits (excl.

16 Term deposits (repayable after

17 Other term liabilities

19 Total outside liabilities

22 General reserve- SUBSIDY

23 Development/Inv. Allow. Reserve

24 Other reserves (excl provisions)

25 Surplus or Deficit in P & L account

28 Cash and bank balances

29 Investments (other than long term

31 Instalments of deferred receivables

ii) Stocks in progress

iii) Finished goods

iv) Other consumables spares

33 Adv. to suppliers of raw materials

35 Other current Assets

36 Total current assets ( 30 to 37)