Blank CMA Format

TEMA INDIA LTD.
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENT
Name:
Year
No.of months
Amounts in Rs. Lacs

Last 2 Years Actuals Current Yr. Next Year
(As per audited accounts)
Estimates Projections
2006
2007
2008
2009
12
12
12
12
1. Gross Sales
i.
Domestic Sales
ii.
Export Sales
Total
2. Less Excise Duty

3. Net Sales (1 - 2)
4. % age rise (+) or fall (-) in net sales
as compared to previous year (annualised )
N/A
N/A
N/A
N/A
5. Cost of Sales
i.
ii.
Raw materials (including stores and

other items used in the process of
manufacture)
a.
Imported
b.
Indigenous
Other Spares
a.
Imported
b.
Indigenous
iii.
Power and Fuel
iv.
Direct Labour (Factory wages & salaries)
v.
Other manufacturing expenses
vi.
Depreciation
vii. Sub-total (i to vi)
viii. Add: Opening Stock-in-process

Sub-total (vii + viii)
5/17/2013
ix.
Deduct: Closing Stock-in-process
x.
Cost of Production
146037380.xlsx.ms_office (Form-II)
Page 1
TEMA INDIA LTD.
xi.
Add: Opening Stock of finished goods

Sub-total (x + xi)
xii. Deduct: Closing Stock of finished goods

xiii. Sub-total (Total Cost of Sales)
6. Selling, general and administrative expenses

7. Sub-total (5 + 6)
8. Operating Profit before Interest (3 - 7)
9. Interest
10. Operating Profit after Interest (8 - 9)
11. i.
Add: Other non-operating Income

a.
Other Income
b.
Prior Period Income.
c.
Excess Prov. For Taxation for Earlier
d.
Sub-total (Income)
ii.
Deduct: Other non-operating expenses

a.
short provision for taxation for earlier
b.
prior period exps.
c.
excess derpreciation written back
d.
Prov. For Doubtful Debts
Sub-total (Expenses)
iii.
Net of other non-operating income /

expenses [net of 11(i) & 11(ii)]
12. Profit before tax/loss [10 + 11(iii)]

13. Provision for taxes
14. Net Profit / Loss (12 -13)
15. a.
b.
Equity dividend paid-amount

(Already paid + B.S. provision)
Dividend Rate (% age)
16. Retained Profit (14 - 15)

17. Retained Profit / Net Profit (% age)
5/17/2013
146037380.xlsx.ms_office (Form-II)
Page 2
FORM II
OPERATING STATEME
ASSESSEMENT OF WORKING CAPITA
( EXISTING OPERATION
Audited Actuals
2005
2006
1 INCOME
(i) Gross Income
(ii) Less : Customs Duty & Freight.
(iii) Net Income
(iv) Add : Rent from Flats
Other Income
(v) Total Income
% Increase in Net Income
2 EXPENDITURE
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xI)
(x)
Employees Remuneration
Packing Materials Consumed
Customs Clearance
Removal Job Expenses
Conveyance
Travelling Expenses
Foreign Travel Expenses
Insurance
Other Operating Expenses
Administrative Expenses
Work in Progress
Total Expenditure
3 PBIDT
4 Interest
5 Depreciation
80.49
20.51
59.98
0.00
1.15
61.13
19.43
112.12
35.35
76.77
0.00
4.16
80.93
27.99
13.19
2.57
4.30
2.64
1.57
0.73
1.48
1.07
3.13
10.37
19.22
3.01
3.56
2.27
2.01
0.60
1.51
0.54
3.14
12.02
41.05
47.88
20.08
33.05
1.99
2.68
4.03
3.48
6 Loss on Sale of Assets

7 Loss on Sale of Investments
8 Foreign Exchange Fluctuation
Sub Total
0.00
0.78
0.00
5.45
0.05
0.00
0.00
7.56
14.63
25.49
10 Provision For Taxation + FBT

11 Provision For Deferred Tax
3.47
1.85
6.77
1.31
12 Profit After Tax
9.31
17.41
13 Dividend Paid
0.00
0.00
14 Retained Profit
9.31
17.41
100.00
100.00
9 Profit Before Tax
15 Retained Profit/Net Profit (%)
FORM III
ANALYSIS OF BALANCE S
Audited Actuals
2005
2006
LIABILITIES
CURRENT LIABILITIES
1 Short Term Borrowings from Banks
(i) From Applicant Bank (SBI)
(ii) From Other Bank (ING Vysya)
0.00
6.00
11.88
11.88
Sub Total (A) ( 1 (i) + (ii) )
11.88
17.88
2 Short Term Borrowings from others

(Overdrafts from Banks against FDs)
5.55
11.62
3 Sundry Creditors for Expenses
7.73
12.92
4 Advances from customers against

incomplete jobs
2.50
2.34
29.73
36.16
7.75
10.41
0.12
4.48
0.12
6.84
57.86
80.41
69.74
98.29
5 Provision for Taxation

6 Dividend Payable
7 Other Statutory Liabilities (Due within one year)
8 Deposits/Instalments of Term Loans/
DPG/Debentures (Due within one year)
9 Other Current Liabilities and Provisions
(Due within one year)
(i) Customers' Advances Refundable
(ii) Sundry Creditors for others
Sub Total (B) ( 2 to 9 )
10 TOTAL CURRENT LIABILITIES ( Total 1 to 9 )
FORM III (Contd.)

Audited Actuals
2005
2006
TERM LIABILITIES
11 Debentures (not maturing within one year)
12 Preference Shares(Redeemable after one year)
13 Term Loan (excluding instalments payable
within one year)
16.19
14.69
14 Deferred payment credits (Deferred Tax Liabilities)
5.55
6.86
15 Term Deposits (Repayable after one year)

(Security Deposits)
2.80
2.80
16 Other Term Liabilities

(Unsecured loan from a Director)
1.60
0.46
17 TOTAL TERM LIABILITIES (Total of 11 to 16)
26.14
24.81
18 TOTAL OUTSIDE LIABILITIES ( 10 + 17 )
95.88
123.10
0.15
9.89
23 Surplus ( + ) or Defict ( - ) in Profit & Loss A/c.
126.87
134.54
24 NET WORTH ( Total 19 to 23 )
127.02
144.43
25 TOTAL LIABILITIES ( 18+24 )
222.90
267.53
NET WORTH
19 Ordinary Share Capital
20 General Reserve
21 Revaluation Reserve
22 Other Reserves (excluding provisions)
FORM III (Contd.)

Audited Actuals
2005
2006
ASSETS
CURRENT ASSETS
26 Cash and Bank Balances
3.72
2.51
27 Investments (other than long term investments)

(i) Government and other Trustee Securities
(ii) Fixed Deposits with Banks
(iii) Investments in quoted shares
9.37
9.41
9.38
11.34
28 (I) Receivables other than Deferred and Exports

(ii) Export Receivables
11.01
10.58
11.48
23.94
29 Instalments of Deferred Receivables

30 Inventory
(i) Raw Materials
(a) Imported
(b) Indigenous
(ii) Stocks In Process
(iii) Fininshed Goods

(iv) Other consumable spares (Packing Materials)
(a) Imported
(b) Indigenous
0.57
0.56
43.70
50.80
5.76
5.44
5.95
15.65
99.56
131.61
31 Advances to suppliers of Raw Materials & Stores/Spares

32 Advance payment of Taxes
33 Other Current Assets (Specify major items)
(i) Loans and Advances (Recoverable in cash or in kind)
a) Advances to Employees for purchase of Shillim land
b) Others (including accured interest on Fixed Deposits)
34 TOTAL CURRENT ASSETS ( 26 to 33 )
FORM III (Contd.)

Audited Actuals
2005
2006
FIXED ASSETS
35 Gross Block (Including capital work in progress)
36 Less: Depreciation to date
74.05
78.13
7.70
10.59
NET BLOCK ( 35 - 36 )
66.35
67.54
9.17
5.00
13.65
6.03
80.52
87.22
2.56
25.57
4.38
6.41
6.43
25.50
3.56
8.96
0.53
3.32
0.53
3.67
42.77
48.65
0.05
0.05
43 TOTAL ASSETS ( 34+37+41+42 )
222.90
267.53
44 TANGIBLE NET WORTH ( 24 - 42 )
126.97
144.38
29.82
33.32
46 CURRENT RATIO ( 34/10 )
1.43
1.34
47 TOTAL OUTSIDE LIABILITIES/TANGIBLE NET WORTH

( 18/44 )
0.76
0.85
Add: Capital work-in-progress - Exiting Operations

Capital work-in-progress - Shillim Project
37 TOTAL FIXED ASSETS
OTHER NON-CURRENT ASSETS
38 Investments/Book Debts/Advances/Deposits which are
not current assets
(i) Investment in subsidary companies/ affiliates
(a) Investment in subsidiary companies
(b) Royalty,Option Money etc.given to group companies
(c) Deposits with group companies
(d) Receivables from group companies
(ii) Others
(a) Unquoted investments in others
(b) Receivables of over six months
39 Non Consumable Stores and Spares
40 Other non-current assets
41 TOTAL OTHER NON CURRENT ASSETS ( 38 to 40 )
42 INTANGIBLE ASSETS (Patents, Goodwill,
Preliminary Exp. Etc.)
45 NET WORKING CAPITAL ( 17+24 ) - ( 37+41+42 )
FORM IV
COMPARATIVE STATEMEN
CURRENT ASSETS AND CURREN
Audited Actuals
2005
2006
A CURRENT ASSETS
1 Raw Materials
(a) Imported
Month's consumption
0.00
0.00
0.00
0.00
0.00
0.00
(b) Indigenous
Month's consumption
0.57
2.71
0.56
2.24
3 Stocks in Process
Month's Cost of Production
0.00
0.00
4 Finished Goods
Month's Cost of Sales
0.00
0.00
11.01
2.54
11.48
2.36
(b) Indigenous
Month's consumption
2 Other consumable spares (Packing Materials)
(a) Imported
Month's consumption
5 Receivables (Other than Export & Deferred receivables)

Month's Domestic Sales
6 Export Receivables
Month's Export Sales
7 Advances to suppliers of Raw Materials & Stores/Spares
8 Other Current Assets including Cash & Bank Balances
(Specify major items)
(i) Cash & Bank Balance
(ii) Fixed Deposits with Banks
(iii) Investments
(iv) Advance payment of taxes
(v) Loans and Advances (Recoverable in cash or in kind)
a) Advances to Employees for purchase of Shillim Land
b) Others
9 TOTAL CURRENT ASSETS

( To agree with Item 34 in Form III )
10.58
4.44
23.94
5.34
0.00
0.00
3.72
9.37
9.41
43.70
0.00
5.76
5.44
2.51
9.38
11.34
50.80
0.00
5.95
15.65
99.56
131.61
FORM IV (Contd.)
COMPARATIVE STATEMEN
CURRENT ASSETS AND CURREN
Audited Actuals
2005
B CURRENT LIABILITIES
(OTHER THAN BANK BORROWINGS FOR WORKING
CAPITAL)
2006
10 Creditors for purchase of raw materials, stores and

consumable spares (Creditors for expenses)
7.73
12.92
0.00
0.00
11 Advances from customers
2.50
2.34
12 Statutory Liabilities
0.00
0.00
5.55
29.73
0.00
7.75
11.62
36.16
0.00
10.41
0.12
4.48
0.12
6.84
57.86
80.41
Month's Purchases
13 Other Current Liabilities (specify major items)

(i) Overdraft from Banks against FDs
(ii) Provision for Taxation
(iii) Dividend Payable
(iv) Deposits/Instalments of Term Loans/DPG's/Deb. etc.
(Due within one year)
(v) Customers' Advances Refundable
(vi) Sundry Creditors for others
14 TOTAL (To agree with Sub-Total (B) Form III)
FORM V
COMPUTATION OF MAXIMUM PE
BANK FINANCE FOR WORKING
Audited Actuals
2005
1 Total Current Assets (Item 9 of Form IV)
99.56
2006
131.61
2 Other Current Liabilities (Other than Bank borrowings)

(Item 14 of Form IV)
57.86
80.41
3 Working Capital Gap (WCG) ( 1 - 2 )
41.70
51.20
4 Minimum Stipulated Net Working Capital

i.e 25% of Total Current Assets
24.89
32.90
5 Actual/Projected Net Working Capital (Item 45 of Form III)
29.82
33.32
6 Item 3 minus Item 4
16.81
18.30
7 Item 3 minus Item 5
11.88
17.88
8 Maximum permissible Bank Finance

(Item 6 or 7 whichever is lower)
11.88
17.88
0.00
0.00
9 Excess borrowing representing shortfall in NWC ( 4 - 5 )
FORM V I
FUNDS FLOW STATEME
Audited Actuals
2005
2006
1 SOURCES
a) Net Profit (After Tax)
b) Depreciation
c) Increase in Capital
d) Increase in Term Liabilities (including public deposits)
e) Decrease in
(i) Fixed Assets (Including Capital Work-in-Progress)
(ii) Other Non-current Assets
f) Others
g) TOTAL
9.31
2.68
0.00
16.40
17.41
3.48
9.74
0.00
0.00
0.00
0.00
0.00
28.39
30.63
2 USES
a) Net Loss
b) Decrease in Reserves
c) Decrease in Term Liabilities (including public deposits)
d) Increase in
(i) Fixed Assets (Including Capital Work-in-Progress)
(ii) Other Non-Current Assets
e) Dividend Payments
f) Others
0.00
0.00
0.00
0.00
9.74
1.33
25.15
6.81
0.00
0.00
10.18
5.88
0.00
0.00
g) TOTAL
31.96
27.13
3 Long Term Surplus (+)/Deficit (-) ( 1 - 2 )
-3.57
3.50
4 Increase/Decrease in current assets

(as per details given below)*
13.41
32.05
5.10
22.55
5 Increase/Decrease in current liabilities

other than Bank borrowings
6 Increase/Decrease in Working Capital Gap
8.31
9.50
-11.88
-6.00
8 Increase/Decrease in Bank borrowings
11.88
6.00
9 Increase/Decrease in Net Sales
19.43
27.99
7 Net Surplus (+)/Deficit (-) (difference of 3 & 6)
( EXISTING OPERATIONS )
Audited Actuals
2005
2006
* Breakup of 4
i) Increase/(Decrease) in Raw Material
0.00
0.00
ii) Increase/(Decrease) in Stock-in-process
0.00
0.00
iii) Increase/(Decrease) in Finished Goods
0.00
0.00
iv) Increase/(Decrease) in Stores/spares (Packing materials)
0.21
-0.01
v) Increase/(Decrease) in Receivables
6.58
13.83
vi) Increase/(Decrease) in other current assets
6.62
18.23
13.41
32.05
Total
NOTE: Increase/Decrease under Item 4 to 8 as under

Breakup of 4 should be indicated by (+)/(-)
FORM II
PERATING STATEMENT
OF WORKING CAPITAL REQUIREMENTS
EXISTING OPERATIONS )
(Rs. in crores)
For the year ended/ending 31 March
Current
Year
Provisional
2007
Following Years Projections

2008
2009
2010
2011
2012
2013
2014
98.71
0.00
2.94
101.65
28.58
0.00
0.00
118.45
0.00
5.97
124.42
20.00
0.00
0.00
142.14
0.00
6.67
148.81
20.00
0.00
0.00
170.57
3.20
6.59
180.36
20.00
0.00
0.00
204.68
4.00
5.47
214.15
20.00
0.00
0.00
245.62
4.00
5.03
254.65
20.00
0.00
0.00
294.74
4.00
5.32
304.06
20.00
0.00
0.00
353.69
4.00
5.27
362.96
20.00
24.19
4.07
4.34
3.94
2.40
0.69
1.74
0.54
3.54
15.36
29.02
4.88
5.21
4.73
2.88
0.83
2.09
0.65
4.24
18.43
34.83
5.86
6.26
5.68
3.46
0.99
2.50
0.78
5.09
22.12
41.79
7.03
7.51
6.81
4.15
1.19
3.01
0.94
6.11
26.54
50.15
8.44
9.01
8.18
4.98
1.43
3.61
1.12
7.33
31.85
60.18
10.13
10.81
9.81
5.97
1.72
4.33
1.35
8.80
38.22
72.22
12.15
12.97
11.77
7.17
2.06
5.19
1.62
10.56
45.86
86.66
14.58
15.57
14.13
8.60
2.47
6.23
1.94
12.67
55.04
60.81
72.97
87.56
105.08
126.09
151.31
181.57
217.89
40.84
51.45
61.25
75.28
88.06
103.34
122.49
145.07
5.39
3.85
7.00
4.84
8.00
5.01
7.50
5.18
7.00
6.10
6.50
6.90
6.00
9.75
6.00
10.60
103.99
0.18
9.42
0.00
0.00
0.00
11.84
0.00
0.00
0.00
13.01
0.00
0.00
0.00
12.68
0.00
0.00
0.00
13.10
0.00
0.00
0.00
13.40
0.00
0.00
0.00
15.75
0.00
0.00
0.00
16.60
31.42
39.61
48.24
62.60
74.96
89.94
106.74
128.47
9.79
1.45
9.90
2.38
12.06
2.89
15.65
3.76
18.74
4.50
22.48
5.40
26.68
6.40
32.12
7.71
20.17
27.32
33.28
43.20
51.72
62.05
73.64
88.65
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
20.17
27.32
33.28
43.20
51.72
62.05
73.64
88.65
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
FORM III
LYSIS OF BALANCE SHEET
(Rs. in crores)
As per Balance Sheet as at 31 March
Current
Year
Provisional
2007

2008
2009
2010
2011
2012
2013
2014
8.00
10.00
10.00
12.00
12.00
8.00
4.00
0.00
12.00
15.00
15.00
18.00
18.00
12.00
6.00
0.00
20.00
25.00
25.00
30.00
30.00
20.00
10.00
0.00
11.91
11.91
11.91
11.91
11.91
0.00
0.00
0.00
7.24
5.47
4.47
3.47
3.00
5.00
4.50
3.00
2.00
2.34
3.25
2.35
2.00
2.50
3.00
3.50
42.22
49.67
57.78
67.83
79.06
91.41
105.16
120.28
17.01
14.71
14.02
15.54
10.87
2.00
2.00
0.50
0.23
2.77
0.30
3.05
0.25
3.18
0.20
3.00
0.30
1.47
0.35
3.00
0.40
2.50
0.41
4.00
83.38
87.45
94.86
104.30
108.61
104.26
117.56
131.69
103.38
112.45
119.86
134.30
138.61
124.26
127.56
131.69
FORM III (Contd.)

(Rs. in crores)
Current
Year
Provisional
2007

2008
2009
2010
2011
2012
2013
2014
20.64
35.93
30.91
15.37
4.50
2.50
0.50
0.00
8.31
10.10
12.06
14.47
17.16
20.13
23.43
27.06
2.80
2.80
2.80
2.80
2.80
2.80
2.80
2.80
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
32.21
49.29
46.23
33.10
24.92
25.89
27.19
30.32
135.59
161.73
166.08
167.39
163.53
150.15
154.74
162.00
9.89
9.89
9.89
9.89
9.89
9.89
9.89
9.89
151.21
171.76
194.16
221.87
252.86
286.96
324.89
366.61
161.10
181.65
204.05
231.76
262.75
296.85
334.78
376.50
296.69
343.38
370.13
399.15
426.28
447.00
489.52
538.50
FORM III (Contd.)

(Rs. in crores)
Current
Year
Provisional
2007

2008
2009
2010
2011
2012
2013
2014
3.80
4.38
4.76
4.74
4.88
4.83
5.35
7.50
9.37
11.34
9.37
11.34
9.37
11.34
9.37
11.34
9.37
11.34
9.37
11.34
9.37
11.34
12.18
11.34
12.00
25.00
13.00
27.00
14.00
32.00
15.00
40.00
17.00
44.00
18.50
48.00
20.00
53.00
23.00
60.00
1.00
1.25
1.50
1.89
2.00
2.50
3.00
3.50
56.86
64.31
72.42
82.47
93.70
106.05
119.80
134.92
6.25
17.25
6.25
18.50
6.25
19.75
6.25
24.00
6.25
33.68
6.25
40.00
6.25
45.00
6.25
50.00
142.87
155.40
171.39
195.06
222.22
246.84
273.11
308.69
FORM III (Contd.)

(Rs. in crores)
Current
Year
Provisional
2007

2008
2009
2010
2011
2012
2013
2014
79.13
109.13
136.90
140.93
148.00
152.00
177.00
200.00
15.24
20.08
25.09
30.27
36.37
43.27
53.02
63.62
63.89
89.05
111.81
110.66
111.63
108.73
123.98
136.38
22.00
20.40
12.75
38.40
0.00
38.40
6.00
38.40
3.00
38.40
0.00
38.40
0.00
38.40
0.00
38.40
106.29
140.20
150.21
155.06
153.03
147.13
162.38
174.78
6.43
25.50
3.56
7.50
6.43
25.50
3.56
7.96
6.43
25.50
3.56
7.50
6.43
25.50
3.56
7.00
6.43
25.50
3.56
7.15
6.43
25.50
3.56
8.00
6.43
25.50
3.56
7.75
6.43
25.50
3.56
8.25
0.53
3.96
0.53
3.75
0.53
4.96
0.53
5.96
0.53
7.81
0.53
8.96
0.53
10.21
0.53
10.71
47.48
47.73
48.48
48.98
50.98
52.98
53.98
54.98
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
296.69
343.38
370.13
399.15
426.28
447.00
489.52
538.50
161.05
181.60
204.00
231.71
262.70
296.80
334.73
376.45
39.49
42.95
51.53
60.76
83.61
122.58
145.55
177.00
1.38
1.38
1.43
1.46
1.60
1.99
2.14
2.34
0.84
0.89
0.81
0.72
0.62
0.51
0.46
0.43
FORM IV
PARATIVE STATEMENT OF
SSETS AND CURRENT LIABILITIES
(Rs. in crores)
Current
Year
Provisional
2007

2008
2009
2010
2011
2012
2013
2014
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
1.00
3.26
1.25
3.68
1.50
4.05
1.89
4.61
2.00
4.44
2.50
5.00
3.00
5.45
3.50
5.83
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
12.00
2.14
13.00
2.17
14.00
2.10
15.00
2.06
17.00
2.15
18.50
2.11
20.00
2.09
23.00
2.21
25.00
4.45
27.00
4.50
32.00
4.80
40.00
5.49
44.00
5.56
48.00
5.48
53.00
5.53
58.00
5.57
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3.80
9.37
11.34
56.86
0.00
6.25
17.25
4.38
9.37
11.34
64.31
0.00
6.25
18.50
4.76
9.37
11.34
72.42
0.00
6.25
19.75
4.74
9.37
11.34
82.47
0.00
6.25
24.00
4.88
9.37
11.34
93.70
0.00
6.25
29.00
3.96
9.37
11.34
106.05
0.00
6.25
35.00
4.49
9.37
11.34
119.80
0.00
6.25
40.00
7.50
12.18
11.34
134.92
0.00
6.25
45.00
142.87
155.40
171.39
195.06
222.22
246.84
273.11
308.69
FORM IV (Contd.)
PARATIVE STATEMENT OF
SSETS AND CURRENT LIABILITIES
(Rs. in crores)
Current
Year
Provisional
2007

2008
2009
2010
2011
2012
2013
2014
7.24
5.47
4.47
3.47
3.00
5.00
4.50
3.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.00
2.34
3.25
2.35
2.00
2.50
3.00
3.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11.91
42.22
0.00
17.01
11.91
49.67
0.00
14.71
11.91
57.78
0.00
14.02
11.91
67.83
0.00
15.54
11.91
79.06
0.00
10.87
0.00
91.41
0.00
2.00
0.00
105.16
0.00
2.00
0.00
120.28
0.00
0.50
0.23
2.77
0.30
3.05
0.25
3.18
0.20
3.00
0.30
1.47
0.35
3.00
0.40
2.50
0.41
4.00
83.38
87.45
94.86
104.30
108.61
104.26
117.56
131.69
FORM V
TION OF MAXIMUM PERMISSIBLE
NANCE FOR WORKING CAPITAL
(Rs. in crores)
Current
Year
Provisional
2007
142.87

2008
2009
2010
2011
2012
2013
2014
155.40
171.39
195.06
222.22
246.84
273.11
308.69
83.38
87.45
94.86
104.30
108.61
104.26
117.56
131.69
59.49
67.95
76.53
90.76
113.61
142.58
155.55
177.00
35.72
38.85
42.85
48.76
55.55
61.71
68.28
77.17
39.49
42.95
51.53
60.76
83.61
122.58
145.55
177.00
23.77
29.09
33.68
42.00
58.06
80.87
87.27
99.83
20.00
25.00
25.00
30.00
30.00
20.00
10.00
0.00
20.00
25.00
25.00
30.00
30.00
20.00
10.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
FORM V I
UNDS FLOW STATEMENT
(Rs. in crores)
Current
Year
Provisional
2007

2008
2009
2010
2011
2012
2013
2014
16.67
4.65
0.00
7.40
20.55
4.84
0.00
17.07
22.40
5.01
0.00
0.00
27.72
5.18
0.00
0.00
30.99
6.10
0.00
0.00
34.10
6.90
0.00
0.97
37.93
9.75
0.00
1.29
41.72
10.60
0.00
3.13
0.00
1.17
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
29.89
42.46
27.41
32.90
37.09
41.97
48.97
55.45
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3.06
0.00
0.00
13.14
0.00
0.00
8.17
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
23.72
0.00
0.00
0.00
38.75
0.25
0.00
0.00
15.02
0.75
0.00
0.00
10.03
0.50
0.00
0.00
4.07
2.00
0.00
0.00
1.00
2.00
0.00
0.00
25.00
1.00
0.00
0.00
23.00
1.00
0.00
0.00
23.72
39.00
18.83
23.67
14.24
3.00
26.00
24.00
6.17
3.46
8.58
9.23
22.85
38.97
22.97
31.45
11.26
12.53
16.00
23.66
27.16
24.63
26.27
35.58
2.97
4.07
7.42
9.43
4.31
-4.34
13.30
14.13
8.29
8.46
8.58
14.23
22.85
28.97
12.97
21.45
-2.12
-5.00
0.00
-5.00
0.00
10.00
10.00
10.00
2.12
5.00
0.00
5.00
0.00
-10.00
-10.00
-10.00
10.79
10.00
10.00
10.00
10.00
10.00
10.00
10.00
OPERATIONS )
(Rs. in crores)
Current
Year
Provisional
2007
2008
2009
2010
2011
2012
2013
2014
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
0.44
0.25
0.25
0.39
0.11
0.50
0.50
0.50
1.58
3.00
6.00
9.00
6.00
5.50
6.50
10.00
9.24
9.28
9.75
14.27
21.05
18.63
19.27
25.08
11.26
12.53
16.00
23.66
27.16
24.63
26.27
35.58
TEMA INDIA LTD.

FORM III - ANALYSIS OF BALANCE SHEET
LIABILITIES
Name:
Year
No.of months
Amounts in Rs. Lacs

(As per audited BS)
2006
2007
2008
2009
12
12
12
12
CURRENT LIABILITIES
1. Short-term borrowing from banks (including
bills purchased, discounted & excess
borrowing placed on repayment basis)
i.
From applicant bank
ii.
From other banks
iii.
(of which BP & BD)

Sub-total [i + ii] (A)
2. Short term borrowings from others

3. Sundry Creditors (Trade)
4. Advance payments from customers /
deposits from dealers
5. Provision for taxation
6. Dividend payable
7. Other statutory liabilities (due within 1 year)
8. Deposits / instalments of term loans /
DPGs / debentures etc. (due within 1 year)
9. Other current liabilities & provisions
(due within 1 year) - specify major items
a.
Mobilisation advance tobe adjusted to FACT
b.
int payable prov for icici loan
c.
int accrured but not due on loan
d.
Sub total [2 to 9] (B)
10. Total current liabilities [A + B]
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TEMA INDIA LTD.
TERM LIABILITIES
11. Debentures (not maturing within 1 year)
12. Preference Shares (redeemable after 1 year)
13. Term loans (excluding instalments
payable within 1 year)
14. Deferred Payment Credits (excluding
instalments due within 1 year)
15. Term deposits (repayable after 1 year)
16. Other term liabilities
17. Total Term Liabilities [11 to 16]
18. Total Outside Liabilities [10 + 17]
NET WORTH
19. Ordinary Share Capital
20. General Reserve
21. Revaluation Reserve
22. Other Reserves (excluding Provisions)
23. Surplus (+) or deficit (-) in Profit & Loss a/c
23. a.
Others
Share Premium
Capital Redemption Reserve
24. Net Worth

25. TOTAL LIABILITIES [18 + 24]
5/17/2013
Page 32
TEMA INDIA LTD.

FORM III - ANALYSIS OF BALANCE SHEET (Continued)
ASSETS
Name:
Year
No.of months
Amounts in Rs. Lacs

(As per audited BS)
2006
2007
2008
2009
12
12
12
12
CURRENT ASSETS
26. Cash and Bank Balances
27. Investments (other than long term)
i.
Govt. and other trustee securities
ii. Fixed Deposits with banks
28. i.
Receivables other than deferred &
exports (incldg. bills purchased and
discounted by banks)
ii. Export receivables (incldg. bills
purchased/discounted by banks)
29. Instalments of deferred receivables
(due within 1 year)
30. Inventory:
i.
Raw materials (including stores and
other items used in the process of
manufacture)
a. Imported
b. Indigenous
ii. Stocks-in-process
iii. Finished goods
iv. Other consumable spares
a. Imported
b. Indigenous
31. Advances to suppliers of raw materials
and stores/spares
32. Advance payment of taxes
33. Other current assets (specify major items)
a. Interest Receivable
b. Prepaid Expenses
c. Loans and Advances
d. Bank Fixed Deposits
34. Total Current Assets (26 to 33)
5/17/2013
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TEMA INDIA LTD.

FIXED ASSETS
35. Gross Block (land, building, machinery,
work-in-progress)
36. Depreciation to date
37. Net Block (35 - 36)
OTHER NON-CURRENT ASSETS
38. Investments/book debts/advances/deposits
which are not current assets
i.
a. Investments in subsidiary
companies / affiliates
b. Others
ii. Advances to suppliers of capital goods
and contractors
iii. Deferred receivables (maturity
exceeding 1 year)
iv. Others
a. Security Deposits
b. Loans to Subsidiaries
c. Receivables over 6 months
d. R & D Expenses
39. Non-consumable stores and spares
40. Other non-current assets including
dues from directors
41. Total Other Non-current Assets (38 to 40)
42. Intangible Assets (patents, good will,
prelim.expenses, bad / doubtful debts not
provided for, etc.
43. Total Assets (34+37+41+42)
44. Tangible Net Worth (24 - 42)
45. Net Working Capital (34 - 10)
46. Current Ratio (34 / 10)
47. Total OUTSIDE Liabilities / Tangible
Net Worth (18 / 44)
48. Total TERM Liabilities / Tangible
Net Worth (17 / 44)
ADDITIONAL INFORMATION
A. Arrears of depreciation
B. Contingent Liabilities:
i.
Arrears of cumulative dividends
ii. Gratuity liability not provided for
iii. Disputed excise / customs /
tax liabilities
iv. Other liabilities not provided for
5/17/2013
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Page 34
TEMA INDIA LTD.
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
Amounts in Rs. Lacs
Last Year Current Yr. Next Year
Peak
Norms Actuals Estimates Projections Requirement
Year
2007
2008
2009
A. CURRENT ASSETS
1. Raw materials (incl. stores & other items
used in the process of manufacture)
a. Imported
Month's Consumption
b. Indigenous
Month's Consumption
2. Other Consumable spares, excluding
those included in 1 above
a. Imported
Month's Consumption
b. Indigenous
Month's Consumption
3. Stock-in-process
Month's cost of production
4. Finished goods
Month's cost of sales
5. Receivables other than export & deferred
receivables (incl. bills purchased &
discounted by bankers)
Month's domestic sales: excluding
deferred payment sales
6. Export receivables (incl. bills purchased
and discounted)
Month's export sales
7. Advances to suppliers of raw materials &
stores / spares, consumables
8. Other current assets incl. cash & bank
balances & deferred receivables due
within one year
Cash and Bank Balances
Investments (other than long term):
i.
Govt. and other trustee securities
ii. Fixed Deposits with banks
Instalments of deferred receivables
(due within 1 year)
Advance payment of taxes
Other current assets
9. Total Current Assets
(To agree with item 34 in Form III)
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TEMA INDIA LTD.
FORM IV
COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES
Name:
Amounts in Rs. Lacs
Peak
Norms Actuals Estimates Projections Requirement
Year
2007
2008
2009
B. CURRENT LIABILITIES
(Other than bank borrowings for working capital)
10. Creditors for purchase of raw materials,
stores & consumable spares
Month's purchases
11. Advances from customers
12. Statutory liabilities
13. Other current liabilities:
Short term borrowings from others
Provision for taxation
Dividend payable
Deposits / instalments of term loans / DPGs
/ debentures etc. (due within 1 year)
Other current liabilities & provisions
(due within 1 year)
14. Total (To agree with total B of Form-III)
5/17/2013
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Page 36
TEMA INDIA LTD.

FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
Name:
Amounts in Rs. Lacs
Peak
Actuals
Estimates Projections Requirement
Year
2007
2008
2009
First Method of Lending
1. Total Current Assets (Form-IV-9)

2. Other Current Liabilities (other than
bank borrowings (Form-IV-14)
3. Working Capital Gap (WCG) (1-2)
4. Min. stipulated net working capital:
(25% of WCG excluding export receivables)
5. Actual / Projected net working capital
(Form-III-45)
6. Item-3 minus Item-4

8. Max. permissible bank finance
(item-6 or 7, whichever is lower)
9. Excess borrowings representing

shortfall in NWC (4 - 5)
Second Method of Lending

1. Total Current Assets (Form-IV-9)
2. Other Current Liabilities (other than
bank borrowings (Form-IV-14)
3. Working Capital Gap (WCG) (1-2)
4. Min. stipulated net working capital:
(25% of total Current Assets excluding
export receivables)
5. Actual / Projected net working capital
(Form-III-45)

8. Max. permissible bank finance
(item-6 or 7, whichever is lower)
9. Excess borrowings representing

shortfall in NWC (4 - 5)
5/17/2013
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Page 37
TEMA INDIA LTD.

FORM VI
FUNDS FLOW STATEMENT
Name:
Year
Amounts in Rs. Lacs

Last Year
Current Yr.
Next Year
Actuals
Estimates
Projections
2007
2008
2009
1. SOURCES
a.
Net Profit
b.
Depreciation
c.
Increase in Capital
d.
Increase in Term Liabilities

(including Public Deposits)
e.
Decrease in
i.
Fixed Assets
ii.
Other non-current Assets
f.
Others
g.
TOTAL
2. USES
a.
Net loss
b.
Decrease in Term Liabilities

(including Public Deposits)
c.
Increase in
i.
Fixed Assets
ii.
Other non-current Assets
d.
Dividend Payments
e.
Others
f.
TOTAL
3. Long Term Surplus (+) / Deficit (-) [1-2]
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TEMA INDIA LTD.
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 (-) [3-6]
8. Increase/decrease in bank borrowings
9. Increase/decrease in NET SALES
N/A
* Break up of item-4
i. Increase/decrease in Raw Materials
ii. Increase/decrease in Stocks-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
5/17/2013
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Page 39
TEMA INDIA LTD.
Key Indicators
S. No For year ended / ending
March 31,
2006
Actual
2007
Actual
2008
estimated
2009
un audited
Net Sales
PBILDT
PBT
PAT
Net Cash Accruals
P B I L D T/ Net Sales (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
PAT/ Net Sales (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Dividend/PAT (%)
#DIV/0!
#DIV/0!
#DIV/0!
Gross Block
10
Net Block
11
Paid up Capital
12
Tangible Networth (TNW)
13
Group Invetsments
14
Adjusted T N W
15
LTD/TNW
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
16
DFS/TNW
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
17
TOL/TNW
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
18
Current Assets
19
Current Liabilities
20
Net Working Capital
21
Current Ratio
10.56%
Other Indicators
22
R O C E (%)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
23
Interest Coverage Ratio
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
24
DSCR
#DIV/0!
#DIV/0!
#DIV/0!
2007
2008
2009
#DIV/0!
#DIV/0!
#DIV/0!
Fund Flow Analysis

Year Ended / Ending September 30,
Long Term Sources
Long Term uses
Surplus/Deficit
Surplus / Incremental build up of current assets (%)
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Page 40
TEMA INDIA LTD.
Pattern of TCA Funding

2006
2007
2008
2009
Sundry Creditors
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Other Current Liabilities
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Bank Borrowings
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Long Term funds
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Year ended / Ending 30 September
5/17/2013
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Page 41
TEMA INDIA LTD.
Sensitivity Ananlysis
Trend Analysis of Components of Cost of Sales
(Rs in Lacs)
2001
Net Sales
Variable Cost*
5% inc
5% dec
#DIV/0!
2002
5% inc
#DIV/0!
#DIV/0!
5% dec
Fixed Costs**
#DIV/0!
#DIV/0!
#DIV/0!
-
#DIV/0!
#DIV/0!
-
**Power & fuel, Direct labour, Depreciation, SGA and Interest
Operating Profit/Sales
Break Even Sales
Cash Breakeven
5/17/2013
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
2002
Actuals
Actuals
RM / Net Sales
#DIV/0!
#DIV/0!
Spares / Net Sales
#DIV/0!
#DIV/0!
P & F / Net Sales
#DIV/0!
#DIV/0!
Labour / Net Sales
#DIV/0!
#DIV/0!
SGA / Net Sales
#DIV/0!
#DIV/0!
Change in SIP / Net Sales
#DIV/0!
#DIV/0!
Change in FG/ Net Sales
#DIV/0!
#DIV/0!
Depreciation / Net Sales
#DIV/0!
#DIV/0!
Total (Excl Dep)
#DIV/0!
#DIV/0!
Operating Margin
#DIV/0!
#DIV/0!
* RM, Packing material, Consumable stores & spares, stock adj and other mfg expenses
Contribution
2001
#DIV/0!
#DIV/0!
#DIV/0!
146037380.xlsx.ms_office (Sensitivity & costing)
Page 42
TEMA INDIA LTD.
SCENARIOS FOR OPERATIONS FOR FY ENDING 30/9/2003
Change In Net Sales

Change In Variable costs
Contribution
PBILDT
PBT
PBILDT / Net Sales
Change In Net Sales

Contribution
PBILDT
PBT
PBILDT / Net Sales
Change In Net Sales

Contribution
PBILDT
PBT
PBILDT / Net Sales
5/17/2013
Scenario 1
5%
0%
#DIV/0!
Scenario 7
20%
0%
#DIV/0!
Scenario 8
0%
20%
Scenario 14
0%
-10%
#DIV/0!
Scenario 3
5%
5%
Scenario 4
10%
0%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Scenario 13
-10%
0%
Scenario 2
0%
5%
Scenario 9
20%
20%
#DIV/0!
Scenario 10
-5%
0%
#DIV/0!
Scenario 15
-10%
-10%
#DIV/0!
#DIV/0!
Scenario 16
-20%
0%
#DIV/0!
Scenario 5
0%
10%
#DIV/0!
Scenario 11
0%
-5%
#DIV/0!
Scenario 17
0%
-20%
#DIV/0!
Page 43
TEMA INDIA LTD.
SCENARIOS FOR OPERATIONS FOR FY ENDING 30/9/2003
Change In Net Sales

Contribution
PBILDT
PBT
PBILDT / Net Sales
Change In Net Sales

Contribution
PBILDT
PBT
PBILDT / Net Sales
Change In Net Sales

Contribution
PBILDT
PBT
PBILDT / Net Sales
5/17/2013
Scenario 1
5%
0%
#DIV/0!
Scenario 7
20%
0%
#DIV/0!
Scenario 8
0%
20%
Scenario 14
0%
-10%
#DIV/0!
Scenario 3
5%
5%
Scenario 4
10%
0%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Scenario 13
-10%
0%
Scenario 2
0%
5%
Scenario 9
20%
20%
#DIV/0!
Scenario 10
-5%
0%
#DIV/0!
Scenario 15
-10%
-10%
#DIV/0!
#DIV/0!
Scenario 16
-20%
0%
#DIV/0!
Scenario 5
0%
10%
#DIV/0!
Scenario 11
0%
-5%
#DIV/0!
Scenario 17
0%
-20%
#DIV/0!
Page 44
TEMA INDIA LTD.
Trend Analysis of Components of Cost of Sales

2003
2004
5/17/2013
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Page 45
TEMA INDIA LTD.
OPERATIONS FOR FY ENDING 30/9/2003

Scenario 6
10%
10%
#DIV/0!
Scenario 12
-5%
-5%
#DIV/0!
Scenario 18
-20%
-20%
#DIV/0!
5/17/2013
Page 46
TEMA INDIA LTD.
OPERATIONS FOR FY ENDING 30/9/2003

Scenario 6
10%
10%
#DIV/0!
Scenario 12
-5%
-5%
#DIV/0!
Scenario 18
-20%
-20%
#DIV/0!
5/17/2013
Page 47

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TEMA INDIA LTD.

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

Amounts in Rs. Lacs

2. Less Excise Duty

Raw materials (including stores and

Power and Fuel

Direct Labour (Factory wages & salaries)

Other manufacturing expenses

vii. Sub-total (i to vi)

viii. Add: Opening Stock-in-process

Deduct: Closing Stock-in-process

TEMA INDIA LTD.

Add: Opening Stock of finished goods

xii. Deduct: Closing Stock of finished goods

6. Selling, general and administrative expenses

Add: Other non-operating Income

Prior Period Income.

Excess Prov. For Taxation for Earlier

Deduct: Other non-operating expenses

short provision for taxation for earlier

prior period exps.

excess derpreciation written back

Prov. For Doubtful Debts

Net of other non-operating income /

12. Profit before tax/loss [10 + 11(iii)]

Equity dividend paid-amount

16. Retained Profit (14 - 15)

6 Loss on Sale of Assets

10 Provision For Taxation + FBT

12 Profit After Tax

9 Profit Before Tax

15 Retained Profit/Net Profit (%)

Sub Total (A) ( 1 (i) + (ii) )

2 Short Term Borrowings from others

3 Sundry Creditors for Expenses

4 Advances from customers against

5 Provision for Taxation

FORM III (Contd.)

14 Deferred payment credits (Deferred Tax Liabilities)

15 Term Deposits (Repayable after one year)

16 Other Term Liabilities

17 TOTAL TERM LIABILITIES (Total of 11 to 16)

18 TOTAL OUTSIDE LIABILITIES ( 10 + 17 )

23 Surplus ( + ) or Defict ( - ) in Profit & Loss A/c.

24 NET WORTH ( Total 19 to 23 )

25 TOTAL LIABILITIES ( 18+24 )

FORM III (Contd.)

27 Investments (other than long term investments)

28 (I) Receivables other than Deferred and Exports

29 Instalments of Deferred Receivables

(iii) Fininshed Goods

31 Advances to suppliers of Raw Materials & Stores/Spares

34 TOTAL CURRENT ASSETS ( 26 to 33 )

FORM III (Contd.)

43 TOTAL ASSETS ( 34+37+41+42 )

44 TANGIBLE NET WORTH ( 24 - 42 )

46 CURRENT RATIO ( 34/10 )

47 TOTAL OUTSIDE LIABILITIES/TANGIBLE NET WORTH

Add: Capital work-in-progress - Exiting Operations

45 NET WORKING CAPITAL ( 17+24 ) - ( 37+41+42 )

5 Receivables (Other than Export & Deferred receivables)

9 TOTAL CURRENT ASSETS

10 Creditors for purchase of raw materials, stores and

11 Advances from customers