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ASSESMENT OF WORKING CAPITAL REQUIREMENTS

Name of the Unit : M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)

Particulars of the existing/proposed limits from the Banking System


(Limits from all Banks and Fin.Insts.as on date of application )
-- ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- ----------------- -----------------

-- ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- ----------------- -----------------


SL. | Name of Bank/Financial | Nature of Extent to which Balance Limits Peak
No. | Institution | Facility limits were uti- o/s as on now level
| | lised during the (date ) requested requir-
| | last 12 months ements
| | ------------------ -----------------
| | Max. Min.
------- | ----------------------------------------- | ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
1 | 2 | 3 4 5 6 7 8
------- | ----------------------------------------- | ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
A | WORKING CAPITAL LIMITS: |
----- | ----------------------------------------- | ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
| 1) CASH CREDIT (HYP) | CC(HYP) 30.00
----- | ----------------------------------------- | ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
| 2) TERM LOAN I
----- | I
----- | I
| I
----- | ----------------------------------------- | ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
B | NON FUND BASED |
----- | ----------------------------------------- | ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
| |
----- | BANK GUARANTEE |
| |
----- - ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
----- - ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
SL. | Name of Bank/Financial | Sanctioned | OutstandingOverdues | Remarks
NO. | Institution | Limit if any |
----- | ----------------------------------------- | ----------------- ------------------ ----------------- --|------------ ----------------- -----------------
B. | TERM LOANS/DPGs | |
| (excluding Working cap- | |
| ital term loans) | |
----- | ----------------------------------------- | ----------------- ------------------ ----------------- --|------------ ----------------- -----------------
| | 0.00 0.00 |
----- | ----------------------------------------- | ----------------- ------------------ ----------------- --|------------ ----------------- -----------------
| | 0.00 0.00 |
----- | ----------------------------------------- | ----------------- ------------------ ----------------- --|------------ ----------------- -----------------
| | |
----- | ----------------------------------------- | ----------------- ------------------ ----------------- --|------------ ----------------- -----------------
| | |
----- - ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
| | |
----- - ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- ----------------- -----------------
CREDIT MONITORING ARRANGEMENT ASSESMENT OF WORKING CAPITAL
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
31.3.20 31.3.21 31.3.22
estimated projected projected

1 | Gross Sales
| ----------------------------------------- -- ------------------------------------------------------ ----------------- ----------------- -----------------
| (i) Domestic sales 150.00 185.00 230.00
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (ii) Export Sales 0.00 0.00 0.00
I -------------------------------------------- --------------------- ----------------- ------------------
I (iii)Other income 0.50 0.55 0.60
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- .........
| Total 150.50 185.55 230.60
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
2 | Less excise duty & Sales tax 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
3 | Net sales (1-2) 150.50 185.55 230.60
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
4 | % age rise (+) or fall (-) in net sales as
| compared to previous year #DIV/0! 23.29 24.28
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
5 | Cost of sales
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| i) | Raw materials (including stores and
| | other items used on the process of
| | manufacture) 173.00 171.00 214.00
| |--------------------- -- ------------------------------------------------------ --------- --------- ---------
| | a) | Imported 0.00 0.00 0.00
| |--------------------- -- ------------------------------------------------------ --------- --------- ---------
| | b) | Indigenous 173.00 171.00 214.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- -------------------
| ii) | Other spares(gunny bags) 0.00 0.00 0.00
| |-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | a) | Imported 0.00 0.00 0.00
| |-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | b) | Indigenous 0.00 0.00 0.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| iii) | Power and fuel 0.50 0.75 0.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| iv) | Direct labour (Factory wages and 2.40 3.00 3.60
| | salaries) SALARIES
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| v) | Other Mfg. expenses 0.00 0.00 0.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| vi) | Depreciation 0.50 0.45 0.40
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| vii) | SUB-TOTAL (i to vi) 176.40 175.20 218.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
CREDIT MONITORING ARRANGEMENT
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
31.3.20 31.3.21 31.3.22
estimated projected projected

| viii)| Add: Opening stocks-in-process 0.00 0.00 0.00


| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | Sub-total 176.40 175.20 218.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| ix) | Deduct :Closing stock-in-process 0.00 0.00 0.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| x) | Cost of production 176.40 175.20 218.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| xi) | Add: Opening stock of finished goods 0.00 36.00 39.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | Sub-total 176.40 211.20 257.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| xii) | Deduct closing stock of finished goods 36.00 39.00 42.00
| -----|-----------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| xiii)| SUB-TOTAL (Total cost of sales) 140.40 172.20 215.00
------- -- ----------------------------------------- -- ------------------------------------------------------ ----------------- ----------------- -----------------
6 | Selling general and administrative expenses 1.35 1.75 2.15
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
7 | SUB-TOTAL (5+6) 141.75 173.95 217.15
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
8 | Operating profit before interest(3-7) 8.75 11.60 13.45
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
9 | Interest 1.00 2.00 2.25
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
10 | Operating profit after interest (8-9) 7.75 9.60 11.20
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
11 | i) | Add other non-operating income 0.00 0.00 0.00
------- | -----|---------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | a) |Interest Income/ Dividend Income 0.00 0.00 0.00
| -----|-----|---------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | b) |Profit on Sale of Invest/F.Assets 0.00 0.00 0.00
| -----|---------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | Sub-total (income) 0.00 0.00 0.00
| -----|---------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| ii) | Deduct other non-operating expenses 0.00 0.00 0.00
| -----|---------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| a) | Interest To Partners 0.00 0.00 0.00
| -----|-----|----------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | b) | Remuneration To Partners 0.00 0.00 0.00
| -----|---------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | Sub-total (expenses) 0.00 0.00 0.00
| -----|---------------------------------------------
-- ----------------- ---------- --------- --------- --------- ---------

CREDIT MONITORING ARRANGEMENT


ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
31.3.20 31.3.21 31.3.22
estimated projected projected

| iii) | Net of other non-operating income/ 0.00 0.00 0.00


| | expenses (net of 11(i) & 11(ii))
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
12 | Profit before tax/loss (10+11(iii)) 7.75 9.60 11.20
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
13 | Provision for taxes 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
14 | Net profit/loss(12-13) 7.75 9.60 11.20
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
15 | a) | Equity dividend paid 2.50 4.50 6.00
------- | -----|---------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| b) | Prior Period (Income Tax & Others) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
16 | Retained profit (14-15) 5.25 5.10 5.20
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
17 | Retained profit/Net profit (%age) 67.74 53.13 46.43
------- + ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
CREDIT MONITORING ARRANGEMENT
FORM III ANALYSIS OF BALANCE SHEET

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
As per balance sheet as at
LIABILITIES 31.3.20 31.3.21 31.3.22
estimated projected projected

------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------


| CURRENT LIABILITIES
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
1 | Short-term borrowings from banks (incld.
| bills purchased discounted and excess
| borrowings placed on repayment basis)
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| i) | From applicant Bank 30.00 30.00 30.00
| -----|--------------------- -- ------------------------------------------------------ --------- --------- ---------
| ii) | From other banks 0.00 0.00 0.00
| -----|--------------------- -- ------------------------------------------------------ --------- --------- ---------
| iii) | (of which BP & BD)
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| Sub total (A) 30.00 30.00 30.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
2 | Short term borrowings from others 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
3 | Sundry creditors (trade) 1.00 0.50 0.65
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
4 | Advance payments from customers/deposits 0.00 0.00 0.00
| from dealers
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
5 | Provision for taxation 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
6 | Dividend payable 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
7 | Other statutory liabilities (due within 0.00 0.00 0.00
| one year)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
8 | Deposits/instalments of term loan/ 0.00 0.00 0.00
| DPGs/debentures,etc (due within one
| year)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
9 | Other current liabilities & provisions 0.50 0.55 0.45
| (due within one year)
|
| (Specify major items)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| Sub-total (B) 1.50 1.05 1.10
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
10 | TOTAL CURRENT LIABILITIES 31.50 31.05 31.10
| (total of 1 to 9)
------- + ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
FORM III ANALYSIS OF BALANCE SHEET

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
As per balance sheet as at
LIABILITIES 31.3.20 31.3.21 31.3.22
estimated projected projected

------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------


| TERM LIABILITIES
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
11 | Debentures (not maturing with in one year) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
12 | Preference Shares (redeemable after one 0.00 0.00 0.00
| year)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
13 | Term loans (excluding instalments payable 0.00 0.00 0.00
| with in one year)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
14. | Deferred Payment Credits(excldg. instalments 0.00 0.00 0.00
| due with in one year)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
15 | Term deposits (repayable after one year) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
16 | Other term liabilities (Unsecured Loans) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
17 | TOTAL TERM LIABILITIES 0.00 0.00 0.00
| (Total of 11 to 16)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
18 | TOTAL OUTSIDE LIABLITIES 31.50 31.05 31.10
| (10 + 17)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| NET WORTH
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
19.. | SHARE CAPITAL 10.00 15.25 20.35
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
20 | Capital reserve 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
21 | Inter Division Balance 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
22 | Other reserves (excluding provisions) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
23 | Surplus (+) or deficit (-) in Profit & Loss 5.25 5.10 5.20
| account/General Reserve
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
24. | NET WORTH 15.25 20.35 25.55
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
25 | TOTAL LIABILITIES 46.75 51.40 56.65
| ( 18 + 24)
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
CREDIT MONITORING ARRANGEMENT
FORM III ANALYSIS OF BALANCE SHEET

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
As per balance sheet as at
ASSETS 31.3.20 31.3.21 31.3.22
estimated projected projected

------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------


| CURRENT ASSETS
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
26 | Cash and bank balances 2.75 3.35 5.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
27 | Investments(other than longterm investments) 0.00 0.00 0.00
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (i) | Government & Other Trustee securities 0.00 0.00 0.00
------- | -----|-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (ii) | Fixed deposits with banks 0.00 0.00 0.00
------- | -----|-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
28 | | Receivables other than deferrred and 3.50 5.00 6.00
| | exports (incldg. bills purchased and
| | discounted by banks)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
29 | Instalments of deferred recievables (due 0.00 0.00 0.00
| within one yr.)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
30.. | Inventory 36.00 39.00 42.00
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (i) | Raw materials 0.00 0.00 0.00
| |-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | (a) Imported 0.00 0.00 0.00
| |-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | (b) Indigenous 0.00 0.00 0.00
| -----|-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (ii) | Stocks-in-process 0.00 0.00 0.00
| -----|-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (iii)| Finished goods 36.00 39.00 42.00
| -----|-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (iv) | Other consumables spares 0.00 0.00 0.00
| |-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | (a) Imported 0.00 0.00 0.00
| |-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | (b) Indigenous 0.00 0.00 0.00
| -----|-------------------------------- -- ------------------------------------------------------ --------- --------- ---------
31 | Advance to suppliers of raw materials & 0.00 0.00 0.00
| stores/spares
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
32 | Advance payment of taxes 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
33 | Other curent assets (specify major items) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
34 | TOTAL CURRENT ASSETS (Total of 26 to 33) 42.25 47.35 53.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
FORM III ANALYSIS OF BALANCE SHEET

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
As per balance sheet as at
FIXED ASSETS 31.3.20 31.3.21 31.3.22
estimated projected projected

------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------


| FIXED ASSETS
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
35 | Gross Block (land & building 5.00 4.50 4.05
| machinery, work in progress)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
36 | Depreciation to date 0.50 0.45 0.40
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
37 | NET BLOCK (35-36) 4.50 4.05 3.65
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| OTHER NON-CURRENT ASSETS 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
38 | Investments/book debts/advances/deposits
| which are not Current Assets 0.00 0.00 0.00
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (i) | (a) Investments in subsidiary
| | companies/affiliates 0.00 0.00 0.00
| -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | (b) Others 0.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (ii) | Advances to suppliers of Capital 0.00 0.00 0.00
| | goods & contractors
| -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (iii)| Deferred receivables (maturity exce- 0.00 0.00 0.00
| | eding one year.)
| -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (iv) | Others (Security & Others Deposits) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
39 | Non-consumables stores & spares 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
40 | Other non-current assets incldg. dues from 0.00 0.00 0.00
| directors
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
41 | TOTAL OTHER NON-CURR.ASSETS 0.00 0.00 0.00
| (Total of 38 to 40)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
42 | Intangible assets (patents goodwill prelim. 0.00 0.00 0.00
| expenses bad/doubtful debts not provided
| for etc.)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
43 | TOTAL ASSETS (Total of 34,37,41 & 42) 46.75 51.40 56.65
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
FORM III ANALYSIS OF BALANCE SHEET

Name : ( Amount Rs.in lacs)

Actuals & estimates for the year ended


M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
As per balance sheet as at
ASSETS 31.3.20 31.3.21 31.3.22
estimated projected projected

------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------


44. | TANGIBLE NET WORTH (24-42) 15.25 20.35 25.55
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
45 | NET WORKING CAPITAL 10.75 16.30 21.90
| (17+24)-(37+41+42) To tally with (34 - 10)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
46 | Current Ratio (Items 34 + 10) 1.34 1.52 1.70
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
47 | Total Outside Liabilities/Tangible Net 2.07 1.53 1.22
| worth (18 + 44)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
48 | Total term Liabilities/TNW (17/44) 0.00 0.00 0.00
------- | ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
| 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
------- + ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
CREDIT MONITORING ARRANGEMENT
BALANCE SHEET DIFFERENCE 0.00 0.00 0.00 0.00 0.00
+--- -- ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
|
| COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES
+--- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
Name : ( Amount Rs.in lacs)
M/S A A ENTERPRISES(PROP:ANIMESH PANDEY) ---------- --------- --------- ---------
As per balance sheet as at
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
31.3.20 31.3.21 31.3.22
estimated projected projected
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| A.CURRENT ASSETS
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
1) | Raw materials
|
| (a) Imported 0.00 0.00 0.00
| Month's consumption : 0.00 0.00 0.00
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (b) Indigenous : 0.00 0.00 0.00
| Month's consumption : 0.00 0.00 0.00
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
2) | Other consumable spares
|
| (a) Imported 0.00 0.00 0.00
| Month's consumption :
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (b) Indigenous : 0.00 0.00 0.00
| Month's consumption : 0.00 0.00 0.00
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
3) | Stocks-in-process : 0.00 0.00 0.00
| Month's cost of production : 0.00 0.00 0.00
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
4) | Finished goods 36.00 39.00 42.00
| Month's cost of sales : 3.08 2.72 2.34
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
5) | Receivables other than export 3.50 5.00 6.00
| ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| Month's domestic sales : excluding
| deferred payment sales: 0.28 0.32 0.31
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
6) | Export receivables 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
7) | Advances to suppliers 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
8) | Other current assets incl.Cash & 2.75 3.35 5.00
| Bank balances,deferred receivables
| due within one year (specify major
| items)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
9) | TOTAL CURRENT ASSETS 42.25 47.35 53.00
| (To agree with item 34 in Form III)
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
0.00 0.00 0.00 0.00 0.00
------- -- ----------------------------------------- - ----------------- ---------- --------- --------- ---------
| FORM IV: (CONTINUED)
| COMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES
------- -- ----------------------------------------- - ----------------- ---------- --------- --------- ---------
------- -- ----------------------------------------- - ----------------- ---------- --------- --------- ---------
Name : ( Amount Rs.in lacs)
---------- --------- --------- ---------
M/S A A ENTERPRISES(PROP:ANIMESH PANDEY) As per balance sheet as at
------- -- ----------------------------------------- - ----------------- ---------- --------- --------- ---------
31.3.20 31.3.21 31.3.22
estimated projected projected
--------- --------- ---------
------- -- ----------------------------------------- - ------------------------------------------------------ --------- --------- ---------
| B.CURRENT LIABILITIES
| (Other than bank
| borrowings for working
| capital )
------- | ----------------------------------------- - ------------------------------------------------------ --------- --------- ---------
10. | Creditors for purchase of 1.00 0.50 0.65
| raw materials, stores and
| consumables spares
| Month's purchases : 0.07 0.04 0.04
------- | ----------------------------------------- - ------------------------------------------------------ --------- --------- ---------
11. | Advances from customers 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
12. | Statutory liabilities 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
13. | Other current liabilities 0.50 0.55 0.45
| (specify major items)
| Short Term borrowings,
| unsecured loans,dividend
| payable instalments of
| TL,DPG,public deposits,
| debentures, etc.
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
14. | TOTAL 1.50 1.05 1.10
| (To agree with sub total
| B-Form III)
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
CREDIT MONITORING ARRANGEMENT 0.00 0.00 0.00
------- -- ----------------------------------------- --
+--- -- ----------------------------------------- - ----------------- ---------- --------- --------- ---------
| FORM V:
| COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
+--- -- ----------------------------------------- - ----------------- ------------------ ----------------- ----------------- -----------------
------- -- ----------------------------------------- - ----------------- ------------------ ----------------- ----------------- -----------------
Name : ( Amount Rs.in lacs)
------------------ ----------------- ----------------- -----------------
M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)
------- -- ----------------------------------------- - ----------------- ------------------ ----------------- ----------------- -----------------
31.3.20 31.3.21 31.3.22
estimated projected projected
------- -- ----------------------------------------- - ------------------------------------------------------ ----------------- ----------------- -----------------

------- -- ----------------------------------------- - ------------------------------------------------------ --------- --------- ---------


1. | Total Current Assets, (9 in Form IV) 42.25 47.35 53.00
------- | ----------------------------------------- - ------------------------------------------------------ --------- --------- ---------
2. | Other Current Liabilities
| (Other than bank borrowing)
| (14 of Form IV) 1.50 1.05 1.10
------- | ----------------------------------------- - ------------------------------------------------------ --------- --------- ---------
3. | Working Capital Gap (WCG) 1-2 40.75 46.30 51.90
------- | ----------------------------------------- - ------------------------------------------------------ --------- --------- ---------
4. | Min.stipulated net working Capital 10.56 11.84 13.25
| 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)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
5. | Actual/projected net working 10.75 16.30 21.90
| capital (45 in Form III)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
6. | Item 3 minus item 4 30.19 34.46 38.65
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
7. | Item 3 minus item 5 30.00 30.00 30.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
8. | Maximum permissible bank finance 30.00 30.00 30.00
| (Item 6 or 7 whichever is lower)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
9. | Excess borrowings representing
| short fall in NWC (5-4) 0.19 4.46 8.65
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- --------- ---------
WORKING CAPITAL ASSESMENT
+--- -- ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- -----------------
| FUND FLOW STATEMENT |
+--- -- ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- -----------------
------- -- ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- -----------------
Name : ( Amount Rs.in lacs)
------------------ ----------------- ----------------- -----------------
M/S A A ENTERPRISES(PROP:ANIMESH PANDEY)As per balance sheet as at
------- -- ----------------------------------------- -- ----------------- ------------------ ----------------- ----------------- -----------------
31.3.20 31.3.21 31.3.22
estimated projected projected
----------------- ----------------- -----------------
------- -- ----------------------------------------- -- ------------------------------------------------------ ----------------- ----------------- -----------------
1. | SOURCES
------- | ----------------------------------------- -- ------------------------------------------------------ ----------------- ----------------- -----------------
| (a) | Net profit (after tax) 5.25 5.10 5.20
| |
| (b) | Depreciation 0.50 0.45 0.40
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (c) | Increase/Decrease in Capital Account 10.00 5.25 5.10
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (d) | Increase in Term liabilities (incldg. 0.00 0.00 0.00
| | Public deposits)
| -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (e) | Decrease in
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | i) Fixed Assets 0.00 0.50 0.45
------- | -- ------------------------------------------------------ --------- --------- ---------
| | ii) Other non-current assets 0.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (f) | Others/Reserves 0.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (g) | TOTAL 15.75 11.30 11.15
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
2. | USES
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (a) | Net loss 0.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (b) | Decrease in Term Liabilities (incldg. 0.00 0.00 0.00
| | Public deposits)
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (c) | Increase in:
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | i) Fixed Assets 5.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | ii) Other non-current assets 0.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (d) | Dividend payments 0.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (e) | Others/Reserves 0.00 0.00 0.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| (f) | TOTAL 5.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
+--- -- ----------------------------------------- -- ----------------- ---------- --------- --------- -------------------
|
| FUND FLOW STATEMENT (CONTD.)
+--- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
Name : ( Amount Rs.in lacs)
---------- --------- --------- ---------
M/S A A ENTERPRISES(PROP:ANIMESH PANDEY) As per balance sheet as at
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
31.3.20 31.3.21 31.3.22
estimated projected projected
--------- --------- ---------
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
3. | Long Term Surplus(+)/Deficit(-) (1-2) 10.75 11.30 11.15
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
4. | Increase/decrease in current assets * (as 42.25 5.10 5.65
| per details given below)
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
5. | Increase/decrease in current liabilities 1.50 -0.45 0.05
| other than Bank borrowings.
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
6. | Increase/decrease in working capital gap 40.75 5.55 5.60
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
7. | Net surplus(+)/deficit(-)(Diff. of 3 & 6) 0.00 0.00 0.00
------- | ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
8. | Increase/decrease in Bank borrowings 30.00 0.00 0.00
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
INCREASE/DECREASE IN NET SALES 150.50 35.05 45.05
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
0.00 0.00 0.00
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
* Break-up of (4)
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
| i) | Increase/Decrease in Raw Materials 0.00 0.00 0.00
------- | -----|--------------------------------------------------------- --------- --------- ---------
| ii) | Increase/Decrease in stock-in-process 0.00 0.00 0.00
------- | -----|---------------------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| iii)| Increase/Decrease in Finished Goods 36.00 3.00 3.00
------- | -----|---------------------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| iv) | Increase/Decrease in Receivables
------- | -----|---------------------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| | (a) Domestic 3.50 1.50 1.00
------- | -----|-------------------------- -- ------------------------------------------------------ --------- --------- ---------
| | (b) Export
------- | -----|---------------------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| v) | Increase/Decrease in stores & spares 0.00 0.00 0.00
------- | -----|---------------------------------------------------------
-- ------------------------------------------------------ --------- --------- ---------
| vi)| Increase/Decrease in other current assets 2.75 0.60 1.65
------- - ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
42.25 5.10 5.65
0.00 0.00 0.00
NOTE: Increase/decrease under items 4 to 8, as also under break-up of (4)
should be indicate by (+) (-)
------- -- ----------------------------------------- --------------------
CREDIT MONITORING ARRANGEMENT
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
M/S A A ENTERPRISES(PROP:ANIMESH PANDEY) As per balance sheet as at
------- -- ----------------------------------------- -- ----------------- ---------- --------- --------- ---------
31.3.20 31.3.21 31.3.22
estimated projected projected
--------- --------- ---------
------- -- ----------------------------------------- -- ------------------------------------------------------ --------- --------- ---------
PERFORMANCE AND FINANCIAL INDICATORS.
NET SALES 150.50 185.55 230.60
PBT 7.75 9.60 11.20
PAT 7.75 9.60 11.20
PAT / NET SALES(%) 5.15 5.17 4.86
PAID UP CAPITAL 10.00 15.25 20.35
TNW 15.25 20.35 25.55
TOL/TNW 2.07 1.53 1.22
CR 1.34 1.52 1.70
PBT/TTA(%) 16.58 18.68 19.77
PBT/TCA% 18.34 20.27 21.13
N SALES/TTA 3.22 3.61 4.07
OPTG EXP./ N SALES 0.94 0.94 0.94
BB / TTA (%) 64.17 58.37 52.96
INV.+ REC / N SALES (DAYS) 78.74 71.14 62.45
TTA 46.75 51.40 56.65
OPTG EXP 141.75 173.95 217.15
INV.+ REC 39.50 44.00 48.00
BB 30.00 30.00 30.00

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS UNDER PBS METHOD


Total Current Assets 42.25 47.35 53.00
Other Current Liabilities 1.50 1.05 1.10
Working Capital Gap 40.75 46.30 51.90
NWC(Actual/Proj) 10.75 16.30 21.90
ABF 30.00 30.00 30.00
NWC/TCA (%) 25.44 34.42 41.32
OCL/TCA (%) 3.55 2.22 2.08
S.Creditors/TCA (%) 2.37 1.06 1.23
ABF(BB) /TCA (%) 71.01 63.36 56.60
Inventories/N.Sales (Days) 87.31 76.72 66.48
Receivables/G.Sales (Days) 6.98 8.08 7.81
S.Crs/Purchases (Days) 1.73 0.88 0.91
PBDIT/Intt (Times) 9.25 6.03 6.16
PAT/N.Sales (%) 5.15 5.17 4.86
ROCE (%) 19.79 23.44 24.45
N.Sales 150.50 185.55 230.60
G.Sales 150.50 185.55 230.60
Receivables 3.50 5.00 6.00
Inventory 36.00 39.00 42.00
Purchases 173.00 171.00 214.00
S.Creditors 1.00 0.50 0.65
PBDIT 9.25 12.05 13.85
Interest 1.00 2.00 2.25