Amit Steel - CMA

OPERATING STATEMENT
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
1
(i)
(ii)
GROSS SALES
Indegenous Sales
Trading Sales
2
3
4
TOTAL
Less Excise Duty
Net Sales ( 1-2 )
% (rise (+) or fall (-) in out sales as compared
to previous year.
COST OF SALES
(i)
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
28.27
0.00
28.27
0.00
28.27
108.46
0.00
108.46
0.00
108.46
283.66
238.50
0.00
238.50
0.00
238.50
119.90
300.00
0.00
300.00
0.00
300.00
25.79
325.00
0.00
325.00
0.00
325.00
8.33
28.25
115.99
211.49
226.03
244.86
(a)
(b)
Raw Material ( Including and other Items used

the Process of Manufacture )
Imported
Indegenous
(ii)
(a)
(b)
Other Spares
Imported
Indegenous
0.00
0.00
0.00
1.76
0.00
4.73
0.00
5.95
0.00
6.45
(iii)
Power and Fuel
0.00
7.64
28.54
30.50
33.04
(iv) Direct Labour ( Factory Wages & Salaries )
0.00
1.66
3.72
3.98
4.31
(v)
0.00
0.07
0.27
0.29
0.31
0.00
8.57
8.59
8.00
7.00
28.25
135.69
257.34
274.74
295.97
0.00
0.00
0.86
3.40
4.00
28.25
135.69
258.20
278.14
299.97
0.00
0.86
3.40
4.00
4.00
28.25
134.83
254.80
274.14
295.97
(xi) Add ( Opening Stock of Finished Goods )

SUB-TOTAL
0.00
28.25
0.00
134.83
31.30
286.10
66.12
340.26
65.00
360.97
(xii) Deduct (Closing stock of Finished Goods )
0.00
31.30
66.12
65.00
65.00
28.25
103.53
219.98
275.26
295.97
28.25
103.53
219.98
275.26
295.97
Other Manufacturing Expenses
(vi) Depriciation
(vii) SUB TOTAL ( i to vi )
(viii) Add ( Opening Stocks in Process ) SUB-TOTAL
SUB-TOTAL
(ix) Deduct ( Closing Stocks in Process )
(x)
(xiii)
Cost of Production
SUB-TOTAL
( Total Cost of Sales )
Selling, General & Admnistrative Expenses
0.01
2.44
5.01
6.00
6.00
28.26
105.97
224.99
281.26
301.97
Operating Profit before Interest ( 3-7 )
0.01
2.49
13.51
18.74
23.03
Interest
0.00
3.06
14.98
17.50
18.00
0.01
-0.57
-1.47
1.24
5.03
SUB-TOTAL
( 5+6 )
6
7
8
Operating Profit after Interest
( 8-9 )
9
(i)
(a)
(b)
Add : Other Non-Operating Income

Miscellaneous
Other
Sub-Total ( Income )
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
(ii)
(a)
(b)
Deduct : Other Non-Operating Expenses

Miscellaneous
Other
Sub-Total ( Expenses )
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)
Net Other Non-Operating Income / Expenses

(Net of 11 (i) & 11 (ii)
0.00
0.00
0.00
0.00
0.00
Profit before Tax / Loss 10+11 (iii)
0.01
-0.57
-1.47
1.24
5.03
12
Provisions for Taxes
0.00
0.00
0.00
0.00
0.00
13
Net Profit & Loss ( 12-13 )
0.01
-0.57
-1.47
1.24
5.03
Equity Divided Paid

Divided Rate
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
15
Retained Profit ( 14-15 )
0.01
-0.57
-1.47
1.24
5.03
16
Retained Profit / Net Profit ( %age )
100.00
100.00
100.00
100.00
100.00
10
11
14
(a)
(b)
ANALYSIS OF BALANCE SHEET

FORM - III
0
LIABILITIES
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
CURRENT LIABILITIES
1.
(i)
(ii)
(iii)
Short-Term Borrowing from Banks

( Including Bills, Purchases, Discounted and
excess borrowing places on repayment basis )
From Application Bank
From Other Bank
( Of which BP & BD )
Sub - Total ( A )
0.00
0.00
0.00
39.45
0.00
0.00
40.52
0.00
0.00
60.00
0.00
0.00
60.00
0.00
0.00
0.00
39.45
40.52
60.00
60.00
0.00
0.00
0.00
0.00
0.00
28.58
14.85
36.95
25.00
25.00
2.
Short Term Borrowing from Others
3.
Sundry Creditors ( Trade )
4.
Advance payments from Customers /

deposits from dealers
0.00
0.00
0.00
0.00
0.00
5.
Provision for Taxation
0.00
0.00
0.00
0.00
0.00
6.
Dividend Payable
0.00
0.00
0.00
0.00
0.00
7.
Other Statutory Liabilities ( due within 1 Year )
0.00
0.00
0.00
0.00
0.00
8.
Deposits / Instalments of Loans / DPGs /

debentures etc.
( due within 1 Year )
0.00
0.00
0.00
0.00
0.00
9.
Other Current Liabilities & Provisions

( due within 1 Year ) (Specify major terms )
0.13
2.27
4.15
5.00
5.00
28.71
17.12
41.10
30.00
30.00
28.71
56.57
81.62
90.00
90.00
Sub - Total ( B )
10.
TOTAL CURRENT LIABILITIES

( Total of 1 to 9 )
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
TERM LIABILITIES
11.
Debentures ( not maturing within 1 Year )
0.00
0.00
0.00
0.00
0.00
12.
Prefrence Shares ( redeemable after 1 Year )
0.00
0.00
0.00
0.00
0.00
13.
Term Loans ( excluding installment payable

within 1 Year )
0.00
48.58
42.32
36.06
29.80
14.
Deferred Payment Credit

( excluding installment due within 1 Tear )
0.00
0.00
0.00
0.00
0.00
15.
Term Deposits ( repayable after 1 Year )
0.00
0.00
0.00
0.00
0.00
16.
Other Term Liabilities
0.00
0.00
0.00
0.00
0.00
17.
TOTAL TERM LIABILITIES (Total of 11 to 16 )
0.00
48.58
42.32
36.06
29.80
18.
TOTAL OUTSIDE LIABILITIED
28.71
105.15
123.94
126.06
119.80
18.74
22.46
28.27
30.00
32.00
( 10+17 )
NET WORTH
19.
Ordinary Share Capital
20.
Capital Reserve/Share Premium Reserve
0.00
0.00
0.00
0.00
0.00
21.
Revaluation Reserve
0.00
0.00
0.00
0.00
0.00
22.
Unsecured loans From Friends & Relatives
17.30
7.70
8.53
10.00
10.00
23.
Surplus (+) or Defelt (-) in Profit & Loss A/c
0.01
-0.56
-1.47
1.24
5.03
24.
NET WORTH
36.05
29.60
35.33
41.24
47.03
25
TOTAL LIABILITIES
64.76
134.75
159.27
167.30
166.83
FORM - III ( CONTINUED )

ANALYSIS OF BALANCE SHEET
0
ASSETS
26.
27.
(i)
(ii)
28.
(i)
(ii)
29.
30.
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
CURRENT ASSETS
Cash and Bank Balances
8.50
0.66
3.28
2.00
0.53
Investments ( other than long term investments )

Government & Other Trustee Securities
Fixed Deposits with Banks
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Receivables other than deferred & exports

(incuding Bills,Purchased & Discounted by Banks)
Export receivables
(incuding Bills,Purchased & Discounted by Banks)
1.68
1.38
1.99
5.00
5.00
0.00
0.00
0.00
0.00
0.00
Installments under deferred receivables

( Due within 1 Year )
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31.98
0.00
21.74
0.00
32.00
0.00
40.00
Inventory
Raw Materials ( including store items used
in the process of manufacture )
(a) Imported
(b) Indigenous
(i)
(ii)
Stocks - in - process
0.00
0.86
3.40
4.00
4.00
(iii)
Finished Goods
0.00
31.30
66.12
65.00
65.00
0.00
0.00
0.00
0.75
0.00
3.20
0.00
5.00
0.00
5.00
(iv) Other Consumable Spares

(a) Imported
(b) Indigenous
31.
Advance to Supplier of Raw Materials &

Stores / Spares
3.34
9.00
6.92
9.64
9.64
32.
Advance Payment of Taxes
0.00
0.00
0.00
0.00
0.00
33.
Other Current Assets ( specify majot items )
0.00
0.00
0.00
0.00
0.00
34.
TOTAL CURRENT ASSETS

( Total of 26 to 33 )
13.52
75.93
106.65
122.64
129.17
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
FIXED ASSETS
35.
Gross Block
( Land & Building, Machinery, Work in Progress )
36.
Depriciation to Date
37.
NET BLOCK
( 35-36 )
45.14
61.83
64.22
64.22
64.22
0.00
8.57
17.16
25.16
32.16
45.14
53.26
47.06
39.06
32.06
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
6.10
0.00
5.56
0.00
5.56
0.00
5.60
0.00
5.60
OTHER NON-CURRENT ASSETS

38.
Investments / Book Debts Advnce / Deposits

which are not Current Asstes
(i) a) Investment in Subsidiary Companies / Affiliates
(i) b) Others
(ii) Advance to suppliers of Capital Goods &
Contractors
(iii) Deferred receivables ( maturity exceeding 1 Year )
(iv) Other Security Deposits
39.
Non-Consumable Stores & Spares
0.00
0.00
0.00
0.00
0.00
40.
Other Non-Current Asstet including dues from

Directors. ( Preliminary Expenses )
0.00
0.00
0.00
0.00
0.00
41.
TOTAL OTHER-CURRENT ASSETS

( Total of 38 to 40 )
6.10
5.56
5.56
5.60
5.60
42.
Intangible Assets ( Patents, Goodwill, Preliminary

Expenses, Bad / Doubtful Debts not provided for etc.
0.00
0.00
0.00
0.00
0.00
43.
TOTAL ASSETS
( Total of 34, 37, 41 & 42 )
64.76
0.00
134.75
0.00
159.27
0.00
167.30
0.00
166.83
0.00
44.
TANGIBLE NET WORTH
36.05
29.60
35.33
41.24
47.03
45.
NET WORKING CAPITAL

[ ( 17+24 ) - ( 37+41+42 ) ]
-15.19
19.36
25.03
32.64
39.17
46.
Current Ratio ( Items 34/10 )

Total Outside Liabilities / Tangible Net Worth
Total Outside Liabilities / AdjTangible Net Worth (Quassi)
0.47
0.80
0.80
1.34
3.55
3.55
1.31
3.51
3.51
1.36
3.06
3.06
1.44
2.55
2.55
ADDITIONAL INFORMATION
Arrears Depreciation
Contingent Liabilities
Arrears of Cumulative dividends
Gratuty Liability not provided for
Disputed Excise / Customs / Tax / Liabilities
Other Liabilities not provided for
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
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
47.
(A)
(B)
(i)
(ii)
(iii)
(iv)
( 24-42 )
FORM - IV
COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES
0
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
A
1.
(a)
(b)
2.
(a)
(b)
CURRENT ASSETS
Raw Materials ( Including stores & other items used
in the process of manufacture )
Imported
Month's consumption :
Indegenous
Days's consumption :
Other consumable spares excluding those included
in above :
Imported
Indegenous
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
0.00
0.00
0.00
0.00
0.00
0.00
0
31.98
108
21.74
33
32.00
39
40.00
45
0.00
0.00
0.00
0.00
0.00
3.
Stocks - in - process :
Month's Cost of Production
0.00
0.00
0.00
0.00
0.00
4.
Finished Goods :
Days's cost of sales
0.00
0
31.30
105
66.12
101
65.00
79
65.00
73
5.
Receivables other than Export & deffered receivables

( including bills purchased & discounted by bankers )
Days's domestic sales :
( excluding deffered payment sales )
1.68
1.38
1.99
5.00
5.00
11
6.
Export Receivables (Including bills,purchases &

Discounts)
Month's Export Sales :
0.00
0.00
0.00
0.00
0.00
7.
Advances to suppliers of Raw Material & Stores/

Spares consumables.
0.00
0.00
0.00
0.00
0.00
8.
Other Current Assets including Cash & Bank

Balances & deffered & receivables due within one year
( Specify Major Items)
TOTAL CURRENT ASSETS
( To agree with items 34 in Form III )
11.84
11.27
16.80
20.64
19.17
13.52
75.93
106.65
122.64
129.17
9.
FORM - IV ( CONTINUED )
COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES
0
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
B
10.
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
CURRENT LIABILITIES
( Other than bank borrowings for working capital)
Creditors for Purchase of Raw Materials, Stores &
Consumables Spares
Day's Purchases :
28.58
14.85
36.95
25.00
25.00
369
47
64
40
37
11.
12.
Advances form Customer

Statutory Liabilities
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
13.
Other Current Liabilities ( Specify Major Items ) short

terms borrowings, Unsecured Loans, Dividend payable
installments of TL, DPG, Public Deposits,
Debentures etc.
0.13
2.27
4.15
5.00
5.00
14.
TOTAL
( To agree with Sub - Total B - Form III )
28.71
17.12
41.10
30.00
30.00
FORM - V
COMPUTATION OF MAXIMUM PREMISSIBLE BANK FINANCE FOR WORKING CAPITAL
0
1st YEAR
2nd YEAR
Audited Figures
3/31/2010
3/31/2011
3rd YEAR
Prov. Figures
3/31/2012
4th YEAR
Estimated
3/31/2013
5th YEAR
Projected
3/31/2014
1.
Total Current Assets

( Form 9 in Form IV )
13.52
75.93
106.65
122.64
129.17
2.
Other Current Liabilities

( Other than Bank borrowings )
( 14 of Form IV )
28.71
17.12
41.10
30.00
30.00
3.
Working Capital Gap ( WCG )

(1-2)
-15.19
58.81
65.55
92.64
99.17
4.
Minimum stipulated Net Working Capital i.e. 25% of

WCG/ 25% OF Total Current Assets as the case may
be depending upon the method of lending being
applied
( Export receivables to be excluded under both
methods )
-3.80
14.70
16.39
23.16
24.79
5.
Actual / Project Net Working Capital ( 45 in Form III )
-15.19
19.36
25.03
32.64
39.17
6.
Item 3 minus item 4
-11.39
44.11
49.16
69.48
74.38
7.
Item 3 minus items 5
0.00
39.45
40.52
60.00
60.00
8.
Maximum Premissible Bank Finance

( Item 6 or 7 which ever is lower )
0.00
39.45
40.52
60.00
60.00
9.
Excess Borrowings representing short fall in NWC

(4-5)
0.00
0.00
0.00
0.00
0.00
FORM - VI
FUNDS FLOW STATEMENT
0
1st YEAR
2nd YEAR
Audited Figures
3/31/2009
3/31/2010
1.
a)
b)
c)
d)
e)
i)
ii)
f)
g)
2.
3.
4.
5.
6.
7.
8.
SOURCES
Net Profit ( After Tax )
Depreciation
Increase in Capital
Increase in Term Liabilities
( Including Public Deposits )
Decrease in
Fixed Assets
Other Non - Current Assets
Others
TOTAL
USES
Net Loss
Decrease in term Liabilities (Including Deoposits)
Increase in :
Fixed Assets
Other Non - Current Assets
Dividend Payments
Others
TOTAL
Long Term Surplus ( + ) / Deficit ( - ) ( 1 - 2 )
Increase / Decrease in Current Assets
( As per detail given below )
Increase / Decrease in
( Current Liabilities other than Bank borrowings )
Increase / Decrease in Working Capital Gap
Net Surplus ( + ) / Deficit ( - ) Difference of 3 &6
Increase / Decrease in Bank Borrowings
Increase / Decrease IN NET SALES
Break up of ( 4 )
(i) Increase / Decrease in Raw Materail
(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 Asstes
a)
b)
c)
i)
ii)
d)
e)
f)
NOTE : - Increase / Decrease under Item 4 to 8 as

also under break - up of ( 4 ) should be shown by -, +
3rd YEAR
Projected
3/31/2011
4th YEAR
Projected
3/31/2012
-0.57
8.57
61.10
0.00
-1.47
8.59
7.20
0.00
1.24
8.00
0.49
0.00
5.03
7.00
-3.03
0.00
0.00
0.00
15.26
84.36
0.00
0.00
0.00
14.32
0.00
0.00
0.00
9.73
0.00
0.00
0.00
9.00
-48.58
6.26
6.26
6.26
16.69
-0.54
124.23
0.00
91.80
-7.44
62.41
10.96
0.00
7.77
0.00
24.99
-10.67
30.72
17.16
0.04
0.00
0.00
23.46
-13.73
15.99
25.16
0.00
0.00
0.00
31.42
-22.42
6.53
-11.59
23.98
-11.10
0.00
74.00
81.44
39.45
80.19
6.74
17.41
1.07
130.04
27.09
40.82
19.48
61.50
6.53
28.95
0.00
25.00
31.98
0.86
31.30
-10.24
2.54
34.82
10.26
0.60
-1.12
8.00
0.00
0.00
-0.30
0.00
0.75
-7.84
0.61
0.00
2.45
2.62
3.01
0.00
1.80
-1.28
0.00
0.00
0.00
-1.47
56.75
32.80
13.27
6.53

Amit Steel - CMA

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OPERATING STATEMENT

Raw Material ( Including and other Items used

Power and Fuel

(iv) Direct Labour ( Factory Wages & Salaries )

(xi) Add ( Opening Stock of Finished Goods )

(xii) Deduct (Closing stock of Finished Goods )

Other Manufacturing Expenses

Selling, General & Admnistrative Expenses

Operating Profit before Interest ( 3-7 )

Add : Other Non-Operating Income

Deduct : Other Non-Operating Expenses

Net Other Non-Operating Income / Expenses

Profit before Tax / Loss 10+11 (iii)

Provisions for Taxes

Net Profit & Loss ( 12-13 )

Equity Divided Paid

Retained Profit ( 14-15 )

Retained Profit / Net Profit ( %age )

ANALYSIS OF BALANCE SHEET

Short-Term Borrowing from Banks

Short Term Borrowing from Others

Sundry Creditors ( Trade )

Advance payments from Customers /

Provision for Taxation

Other Statutory Liabilities ( due within 1 Year )

Deposits / Instalments of Loans / DPGs /

Other Current Liabilities & Provisions

TOTAL CURRENT LIABILITIES

Debentures ( not maturing within 1 Year )

Prefrence Shares ( redeemable after 1 Year )

Term Loans ( excluding installment payable

Deferred Payment Credit

Term Deposits ( repayable after 1 Year )

Other Term Liabilities

TOTAL TERM LIABILITIES (Total of 11 to 16 )

TOTAL OUTSIDE LIABILITIED

Ordinary Share Capital

Capital Reserve/Share Premium Reserve

Unsecured loans From Friends & Relatives

Surplus (+) or Defelt (-) in Profit & Loss A/c

FORM - III ( CONTINUED )

Investments ( other than long term investments )

Receivables other than deferred & exports

Installments under deferred receivables

(iv) Other Consumable Spares

Advance to Supplier of Raw Materials &

Advance Payment of Taxes

Other Current Assets ( specify majot items )

TOTAL CURRENT ASSETS

OTHER NON-CURRENT ASSETS

Investments / Book Debts Advnce / Deposits

Non-Consumable Stores & Spares

Other Non-Current Asstet including dues from

TOTAL OTHER-CURRENT ASSETS

Intangible Assets ( Patents, Goodwill, Preliminary

TANGIBLE NET WORTH

NET WORKING CAPITAL

Current Ratio ( Items 34/10 )

Receivables other than Export & deffered receivables

Export Receivables (Including bills,purchases &

Advances to suppliers of Raw Material & Stores/

Other Current Assets including Cash & Bank

Advances form Customer