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TEMA INDIA LTD.
ASSESSMENT OF WORKING CAPITAL REQUIREMENTS
FORM II - OPERATING STATEMENT
Name:
Amounts in Rs. Lacs
Last 2 Years Actuals Current Yr. Next Year
(As per audited accounts) Estimates Projections
Year 2006 2007 2008 2009
No.of months 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 salesas compared to previous year (annualised ) N/A N/A N/A N/A
5. Cost of Sales
i. Raw materials (including stores and
other items used in the process of
manufacture)
a. Imported
b. Indigenousii. Other Spares
a. Imported
b. Indigenous
iii. Power and Fuel
iv. Direct Labour (Factory wages & salaries)
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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
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2005 2006
1 INCOME
(i) Gross Income 80.49 112.12
(ii) Less : Customs Duty & Freight. 20.51 35.35(iii) Net Income 59.98 76.77
(iv) Add : Rent from Flats 0.00 0.00
Other Income 1.15 4.16(v) Total Income 61.13 80.93
% Increase in Net Income 19.43 27.992 EXPENDITURE
(i) Employees Remuneration 13.19 19.22
(ii) Packing Materials Consumed 2.57 3.01
(iii) Customs Clearance 4.30 3.56
(iv) Removal Job Expenses 2.64 2.27
(v) Conveyance 1 57 2 01
( EXISTING
Audited Actuals
F
OPERATIN
ASSESSEMENT OF WORKI
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6 Loss on Sale of Assets 0.00 0.05
7 Loss on Sale of Investments 0.78 0.00
8 Foreign Exchange Fluctuation 0.00 0.00Sub Total 5.45 7.56
9 Profit Before Tax 14.63 25.49
10 Provision For Taxation + FBT 3.47 6.77
11 Provision For Deferred Tax 1.85 1.31
12 Profit After Tax 9.31 17.41
13 Dividend Paid 0.00 0.00
14 Retained Profit 9.31 17.41
15 Retained Profit/Net Profit (%) 100.00 100.00
FO
ANALYSIS OF
( EXISTING
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Sub Total (A) ( 1 (i) + (ii) ) 11.88 17.88
2 Short Term Borrowings from others 5.55 11.62
(Overdrafts from Banks against FDs)
3 Sundry Creditors for Expenses 7.73 12.92
4 Advances from customers against 2.50 2.34
incomplete jobs
5 Provision for Taxation 29.73 36.16
6 Dividend Payable
7 Other Statutory Liabilities (Due within one year)
8 Deposits/Instalments of Term Loans/ 7.75 10.41
DPG/Debentures (Due within one year)
9 Other Current Liabilities and Provisions
(Due within one year)
(i) Customers' Advances Refundable 0.12 0.12
(ii) Sundry Creditors for others 4.48 6.84
Sub Total (B) ( 2 to 9 ) 57.86 80.41
10 TOTAL CURRENT LIABILITIES ( Total 1 to 9 ) 69.74 98.29
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2005 2006
TERM LIABILITIES
11 Debentures (not maturing within one year)
12 Preference Shares(Redeemable after one year)
13 Term Loan (excluding instalments payable 16.19 14.69
within one year)
14 Deferred payment credits (Deferred Tax Liabilities) 5.55 6.86
15 Term Deposits (Repayable after one year) 2.80 2.80(Security Deposits)
16 Other Term Liabilities 1.60 0.46
(Unsecured loan from a Director)
17 TOTAL TERM LIABILITIES (Total of 11 to 16) 26.14 24.81
18 TOTAL OUTSIDE LIABILITIES ( 10 + 17 ) 95.88 123.10
NET WORTH
19 Ordinary Share Capital 0.15 9.89
Audited Actuals
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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 9.37 9.38
(iii) Investments in quoted shares 9.41 11.34
28 (I) Receivables other than Deferred and Exports 11.01 11.48
Audited Actuals
FORM I
ANALYSIS OF( EXISTING
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(iii) Fininshed Goods
(iv) Other consumable spares (Packing Materials)(a) Imported
(b) Indigenous 0.57 0.56
31 Advances to suppliers of Raw Materials & Stores/Spares
32 Advance payment of Taxes 43.70 50.80
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 5.76 5.95
b) Others (including accured interest on Fixed Deposits) 5.44 15.65
34 TOTAL CURRENT ASSETS ( 26 to 33 ) 99.56 131.61
FORM I
ANALYSIS OF
( EXISTING
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NET BLOCK ( 35 - 36 ) 66.35 67.54
Add: Capital work-in-progress - Exiting Operations 9.17 13.65
Capital work-in-progress - Shillim Project 5.00 6.03
37 TOTAL FIXED ASSETS 80.52 87.22
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 2.56 6.43
(b) Royalty,Option Money etc.given to group companies 25.57 25.50
(c) Deposits with group companies 4.38 3.56
(d) Receivables from group companies 6.41 8.96(ii) Others
(a) Unquoted investments in others 0.53 0.53
(b) Receivables of over six months 3.32 3.67
39 Non Consumable Stores and Spares
40 Other non-current assets
41 TOTAL OTHER NON CURRENT ASSETS ( 38 to 40 ) 42.77 48.65
42 INTANGIBLE ASSETS (Patents, Goodwill, 0.05 0.05
Preliminary Exp. Etc.)
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2005 2006
A CURRENT ASSETS
1 Raw Materials
(a) Imported 0.00 0.00
Month's consumption
(b) Indigenous 0.00 0.00Month's consumption
2 Other consumable spares (Packing Materials)
(a) Imported 0.00 0.00
Month's consumption
( EXISTING
Audited Actuals
FO
COMPARATIV
CURRENT ASSETS A
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6 Export Receivables 10.58 23.94
Month's Export Sales 4.44 5.34
7 Advances to suppliers of Raw Materials & Stores/Spares 0.00 0.00
8 Other Current Assets including Cash & Bank Balances
(Specify major items)
(i) Cash & Bank Balance 3.72 2.51
(ii) Fixed Deposits with Banks 9.37 9.38
(iii) Investments 9.41 11.34(iv) Advance payment of taxes 43.70 50.80
(v) Loans and Advances (Recoverable in cash or in kind) 0.00 0.00
a) Advances to Employees for purchase of Shillim Land 5.76 5.95
b) Others 5.44 15.65
9 TOTAL CURRENT ASSETS 99.56 131.61( To agree with Item 34 in Form III )
( EXISTING
FORM I
COMPARATIV
CURRENT ASSETS A
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10 Creditors for purchase of raw materials, stores and 7.73 12.92
consumable spares (Creditors for expenses)
Month's Purchases 0.00 0.00
11 Advances from customers 2.50 2.34
12 Statutory Liabilities 0.00 0.00
13 Other Current Liabilities (specify major items)
(i) Overdraft from Banks against FDs 5.55 11.62
(ii) Provision for Taxation 29.73 36.16
(iii) Dividend Payable 0.00 0.00
(iv) Deposits/Instalments of Term Loans/DPG's/Deb. etc. 7.75 10.41
(Due within one year)
(v) Customers' Advances Refundable 0.12 0.12(vi) Sundry Creditors for others 4.48 6.84
14 TOTAL (To agree with Sub-Total (B) Form III) 57.86 80.41
FO
COMPUTATION OF
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2 Other Current Liabilities (Other than Bank borrowings) 57.86 80.41
(Item 14 of Form IV)
3 Working Capital Gap (WCG) ( 1 - 2 ) 41.70 51.20
4 Minimum Stipulated Net Working Capital 24.89 32.90
i.e 25% of Total Current Assets
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 11.88 17.88
(Item 6 or 7 whichever is lower)
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2005 2006
1 SOURCES
a) Net Profit (After Tax) 9.31 17.41
b) Depreciation 2.68 3.48
c) Increase in Capital 0.00 9.74
d) Increase in Term Liabilities (including public deposits) 16.40 0.00
e) Decrease in(i) Fixed Assets (Including Capital Work-in-Progress) 0.00 0.00
(ii) Other Non-current Assets 0.00 0.00
f) Others
g) TOTAL 28.39 30.63
2 USES
a) Net Loss 0.00 0.00
b) Decrease in Reserves 0.00 9.74
c) Decrease in Term Liabilities (including public deposits) 0.00 1.33
d) Increase in
(i) Fixed Assets (Including Capital Work-in-Progress) 25.15 10.18
(ii) Other Non-Current Assets 6.81 5.88
Audited Actuals
FO
FUNDS FLO
( EXISTING
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6 Increase/Decrease in Working Capital Gap 8.31 9.50
7 Net Surplus (+)/Deficit (-) (difference of 3 & 6) -11.88 -6.00
8 Increase/Decrease in Bank borrowings 11.88 6.00
9 Increase/Decrease in Net Sales 19.43 27.99
2005 2006
* Breakup of 4
i) Increase/(Decrease) in Raw Material 0.00 0.00
( EXISTING OPERATIO
Audited Actuals
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NOTE: Increase/Decrease under Item 4 to 8 as under
Breakup of 4 should be indicated by (+)/(-)
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(Rs. in crores)For the year ended/ending 31 March
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
98.71 118.45 142.14 170.57 204.68 245.62 294.74 353.69
0.00 0.00 0.00 3.20 4.00 4.00 4.00 4.00
2.94 5.97 6.67 6.59 5.47 5.03 5.32 5.27
101.65 124.42 148.81 180.36 214.15 254.65 304.06 362.96
28.58 20.00 20.00 20.00 20.00 20.00 20.00 20.00
24.19 29.02 34.83 41.79 50.15 60.18 72.22 86.66 103.99
4.07 4.88 5.86 7.03 8.44 10.13 12.15 14.58
4.34 5.21 6.26 7.51 9.01 10.81 12.97 15.57
3.94 4.73 5.68 6.81 8.18 9.81 11.77 14.13
2 40 2 88 3 46 4 15 4 98 5 97 7 17 8 60
PERATIONS )
Following Years Projections
RM II
STATEMENT
G CAPITAL REQUIREMENTS
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0.18 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 0.009.42 11.84 13.01 12.68 13.10 13.40 15.75 16.60
31.42 39.61 48.24 62.60 74.96 89.94 106.74 128.47
9.79 9.90 12.06 15.65 18.74 22.48 26.68 32.12
1.45 2.38 2.89 3.76 4.50 5.40 6.40 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
(Rs. in crores)
As per Balance Sheet as at 31 March
Current
RM III
ALANCE SHEET
PERATIONS )
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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 0.30 0.25 0.20 0.30 0.35 0.40 0.41
2.77 3.05 3.18 3.00 1.47 3.00 2.50 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
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Current
Year
Provisional2007 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
Following Years Projections
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(Rs. in crores)
As per Balance Sheet as at 31 March
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 9.37 9.37 9.37 9.37 9.37 9.37 12.18
11.34 11.34 11.34 11.34 11.34 11.34 11.34 11.34
12.00 13.00 14.00 15.00 17.00 18.50 20.00 23.00
Following Years Projections
II (Contd.)
ALANCE SHEETPERATIONS )
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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 6.25 6.25 6.25 6.25 6.25 6.25 6.25
17.25 18.50 19.75 24.00 33.68 40.00 45.00 50.00
142.87 155.40 171.39 195.06 222.22 246.84 273.11 308.69
II (Contd.)
ALANCE SHEET
PERATIONS )
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63.89 89.05 111.81 110.66 111.63 108.73 123.98 136.38
22.00 12.75 0.00 6.00 3.00 0.00 0.00 0.00
20.40 38.40 38.40 38.40 38.40 38.40 38.40 38.40
106.29 140.20 150.21 155.06 153.03 147.13 162.38 174.78
6.43 6.43 6.43 6.43 6.43 6.43 6.43 6.43
25.50 25.50 25.50 25.50 25.50 25.50 25.50 25.50
3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56
7.50 7.96 7.50 7.00 7.15 8.00 7.75 8.25
0.53 0.53 0.53 0.53 0.53 0.53 0.53 0.53
3.96 3.75 4.96 5.96 7.81 8.96 10.21 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
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(Rs. in crores)As per Balance Sheet as at 31 March
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
PERATIONS )
Following Years Projections
RM IV
STATEMENT OF
D CURRENT LIABILITIES
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25.00 27.00 32.00 40.00 44.00 48.00 53.00 58.00
4.45 4.50 4.80 5.49 5.56 5.48 5.53 5.57
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3.80 4.38 4.76 4.74 4.88 3.96 4.49 7.50
9.37 9.37 9.37 9.37 9.37 9.37 9.37 12.18
11.34 11.34 11.34 11.34 11.34 11.34 11.34 11.3456.86 64.31 72.42 82.47 93.70 106.05 119.80 134.92
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25
17.25 18.50 19.75 24.00 29.00 35.00 40.00 45.00
142.87 155.40 171.39 195.06 222.22 246.84 273.11 308.69
PERATIONS )
V (Contd.)
STATEMENT OF
D CURRENT LIABILITIES
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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 11.91 11.91 11.91 11.91 0.00 0.00 0.00
42.22 49.67 57.78 67.83 79.06 91.41 105.16 120.28
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17.01 14.71 14.02 15.54 10.87 2.00 2.00 0.50
0.23 0.30 0.25 0.20 0.30 0.35 0.40 0.412.77 3.05 3.18 3.00 1.47 3.00 2.50 4.00
83.38 87.45 94.86 104.30 108.61 104.26 117.56 131.69
M V
AXIMUM PERMISSIBLE
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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
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(Rs. in crores)
As per Balance Sheet as at 31 March
Current
Year
Provisional
2007 2008 2009 2010 2011 2012 2013 2014
16.67 20.55 22.40 27.72 30.99 34.10 37.93 41.72
4.65 4.84 5.01 5.18 6.10 6.90 9.75 10.60
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7.40 17.07 0.00 0.00 0.00 0.97 1.29 3.13
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1.17 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
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 3.06 13.14 8.17 0.00 0.00 0.00
23.72 38.75 15.02 10.03 4.07 1.00 25.00 23.00
0.00 0.25 0.75 0.50 2.00 2.00 1.00 1.00
Following Years Projections
M V I
STATEMENT
PERATIONS )
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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
(Rs. in crores)
As per Balance Sheet as at 31 March
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
NS )
Following Years Projections
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TEMA INDIA LTD.
FORM III - ANALYSIS OF BALANCE SHEET
LIABILITIES
Name:
Amounts in Rs. Lacs
Last 2 Years Actuals Current Yr. Next Year
(As per audited BS) Estimates Projections
Year 2006 2007 2008 2009
No.of months 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
TEMA INDIA LTD
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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]
TEMA INDIA LTD
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TEMA INDIA LTD.
FORM III - ANALYSIS OF BALANCE SHEET (Continued)
ASSETS
Name:
Amounts in Rs. Lacs
Last 2 Years Actuals Current Yr. Next Year
(As per audited BS) Estimates Projections
Year 2006 2007 2008 2009
No.of months 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-processiii. Finished goods
iv. Other consumable spares
a. Imported
b. Indigenous
31. Advances to suppliers of raw materials
and stores/spares
32 Ad t f t
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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. Othersii. 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)
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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 itemsused 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. ImportedMonth'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
f &
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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
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 taxationDividend 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)
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TEMA INDIA LTD.
FORM V
COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL
Name:
Amounts in Rs. Lacs
Last Year Current Yr. Next Year Peak
First Method of Lending Actuals Estimates Projections Requirement
Year 2007 2008 2009
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
7. Item-3 minus Item-5
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)
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FORM VI
FUNDS FLOW STATEMENT
Name:
Amounts in Rs. Lacs
Last Year Current Yr. Next Year
Actuals Estimates Projections
Year 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
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4. Increase/decrease in current assets
* (as per details given below)
5. Increase/decrease in current liabilitiesother 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
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Key Indicators
2006 2007 2008 2009
Actual Actual estimated un audited1 Net Sales
2 P B I L D T
3 P B T
4 P A T
5 Net Cash Accruals
6 P B I L D T/ Net Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!7 PAT/ Net Sales (%) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
8 Dividend/PAT (%) #DIV/0! 10.56% #DIV/0! #DIV/0!
9 Gross Block
10 Net Block
11 Paid up Capital
12 Tangible Networth (TNW)
13 Group Invetsments
14 Adjusted T N W
15 L T D / T N W #DIV/0! #DIV/0! #DIV/0! #DIV/0!
16 D F S / T N W #DIV/0! #DIV/0! #DIV/0! #DIV/0!
17 T O L / T N W #DIV/0! #DIV/0! #DIV/0! #DIV/0!
18 Current Assets
19 Current Liabilities
20 Net Working Capital
21 Current Ratio
Other Indicators
For year ended / ending
March 31,
S. No
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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
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(Rs in Lacs)
2001 5% inc 5% dec 2002 5% inc 5% dec 2001 2002
Net Sales - - - - - - Actuals Actuals
Variable Cost* - #DIV/0! #DIV/0! - #DIV/0! #DIV/0! RM / Net Sales #DIV/0! #DIV/0!
Spares / Net Sales #DIV/0! #DIV/0!
Contribution - #DIV/0! #DIV/0! - #DIV/0! #DIV/0! P & F / Net Sales #DIV/0! #DIV/0!
Fixed Costs** - - - - - - Labour / Net Sales #DIV/0! #DIV/0!
SGA / Net Sales #DIV/0! #DIV/0!
Operating Profit/Sales #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!
Total (Excl Dep) #DIV/0! #DIV/0!
#DIV/0! #DIV/0! Operating Margin #DIV/0! #DIV/0!
Change in FG/ Net Sales
Sensitivity AnanlysisTrend Analysis of Components of C
* RM, Packing material, Consumable stores & spares, stock adj and other mfg expenses
**Power & fuel, Direct labour, Depreciation, SGA and Interest
Change in SIP / Net Sales
Break Even Sales Depreciation / Net Sales
Cash Breakeven
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5% - 0% - 5% - 10% - 0% -
0% - 5% - 5% - 0% - 10% -
Contribution - - - - -
- - - - -
- - - - -
PBILDT / Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
20% - 0% - 20% - -5% - 0% -
0% - 20% - 20% - 0% - -5% -
Contribution - - - - -
- - - - -
- - - - -
PBILDT / Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
-10% - 0% - -10% - -20% - 0% -
0% - -10% - -10% - 0% - -20% -
Contribution - - - - -
- - - - -
- - - - -
PBILDT / Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Scenario 11
SCENARIOS FOR OPERATIONS FOR FY ENDING 30/9/2003
Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5
Scenario 10
Change In Net Sales
Change In Variable costs
P B I L D T
P B T
Change In Net Sales
Change In Variable costs
Scenario 7 Scenario 8 Scenario 9
P B T
P B I L D T
P B T
Scenario 13 Scenario 14 Scenario 17
Change In Net Sales
Change In Variable costs
P B I L D T
Scenario 15 Scenario 16
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5% - 0% - 5% - 10% - 0% -
0% - 5% - 5% - 0% - 10% -
Contribution - - - - -
- - - - -
- - - - -
PBILDT / Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
20% - 0% - 20% - -5% - 0% -
0% - 20% - 20% - 0% - -5% -
Contribution - - - - -
- - - - -
- - - - -
PBILDT / Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
-10% - 0% - -10% - -20% - 0% -
0% - -10% - -10% - 0% - -20% -
Contribution - - - - -
- - - - -
- - - - -
PBILDT / Net Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Scenario 11
SCENARIOS FOR OPERATIONS FOR FY ENDING 30/9/2003
Scenario 1 Scenario 2 Scenario 3 Scenario 4 Scenario 5
Scenario 10
Change In Net Sales
Change In Variable costs
P B I L D T
P B T
Change In Net Sales
Change In Variable costs
Scenario 7 Scenario 8 Scenario 9
P B T
P B I L D T
P B T
Scenario 13 Scenario 14 Scenario 17
Change In Net Sales
Change In Variable costs
P B I L D T
Scenario 15 Scenario 16
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2003 2004
Estimates Projections
#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!
st of Sales
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10% -
10% -
-
-
-
#DIV/0!
-5% -
-5% -
-
-
-
#DIV/0!
-20% -
-20% -
-
-
-
#DIV/0!
Scenario 12
Scenario 6
Scenario 18
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10% -
10% -
-
-
-
#DIV/0!
-5% -
-5% -
-
-
-
#DIV/0!
-20% -
-20% -
-
-
-
#DIV/0!
Scenario 12
Scenario 6
Scenario 18
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