How to prepare Bank Loan project report


Project Report for Bank Loan:

  1. Basic Information required: 
  • What is the nature of Business: Manufacturing, Trading, Service, Professional  
  • What is the Constitution of Business: Proprietorship, Partnership Firm, Pvt. Ltd. Co. Public Ltd. Co, Trust etc. 
  • Existence: Whether the business is already existing or new. Depending upon the above parameters, project reports vary. Depending upon the nature of business, the requirements differ, depending upon constitution of business the Tax related issues differ and depending upon existence of the business, the projections differ. In case of existing business the projections can be prepared on the basis of past data, in case of new business such information is not readily available and projections are to be made by collecting relevant data from the prospective entrepreneur and also from the financial statements of similar business operating in the area. In case of new units, the projections are to be supported with proper data and the presumptions on which the projections are made.
  • Requirement: Requirement of any business are of two types : Capital Cost and Working capital. Capital cost includes creation of additional “Fixed Assets” i.e. Building, Machinery, Furniture, Vehicle etc. Working Capital is funds required for efficiently running any business. Generally for capital cost Banks sanction Term Loan which is repayable in installments. Working capital requirement is provided by Banks by way of Cash Credit or Overdraft facility with sub limits for Bills Discounting. Cash Credit / Overdraft / Bill discounting facilities are sanctioned for a period of one year subject to renew every year depending upon past performance. Besides this, Banks also sanction Non Fund based Limits for Bank Guarantees and Letters of Credit under which limits are fixed and these are considered as Contingent Liabilities in Banks books.
  1. Project Cost: Once the above basic information is collected next step is to arrive at the Project cost. Project Cost in case of existing business is the “Additional Cost” required for expansion of the business e.g. purchase of additional Machinery, Construction of shed / building etc. In case of new business it is the “Total cost” required to start the new business. Ex:


DescriptionEstimated Cost
Purchase of Plot
Construction of Building
Plant & Machinery
Furniture & Fixtures
Electrical Installations
Preliminary Expenses in case of new business

Total of all such items represent the Project Cost.


  1. Sources of Funds: For incurring above expenditure, funds are to be raised through various sources. First is “Capital”e own funds, Second is “Unsecured Loans” raised from Directors of the Company or from Friends & Relatives of the Proprietor / Partners and third is “Bank Loan” which is the amount for which loan is to be requested from Bank. Generally, Banks finance maximum 75% of the “actual cost” required, remaining amount is to be contributed by the applicant through first two methods out of which capital must be more than unsecured loan. The unsecured loans raised by the applicant should not be immediately repayable for which undertaking has to be submitted stating that, the unsecured loans raised shall not be repaid during the currency of Bank Loan. This can be treated as Quasi Equity i.e. part of borrower’s contribution. On finalizing the available sources of funds, the loan amount requirement from Bank can be finalized.  In case of Working capital requirement it depends upon the Current Assets and Current Liabilities of the business / business cycle etc.


  1. Requirement of other information / documents:


  • Xerox copies of all the required permissions / licenses / registrations e.g. Company / Partnership Firm / Trust registration i.e. identity of the business, Registration under Shops & Establishments Act, SSI Registration or any other registration as per applicable rules in the respective states. License from Foods & Drugs Deptt. In case of eatable items, license related to explosives, license from Pollution Control Board etc. Approved Map and construction permission in case of construction of building / shed. GST registration, PAN card
  • Quotations for the items to be purchased preferably from the actual dealer from whom the items are to be purchased. As far as possible, there should not be much variations in quotations submitted to Bank and dealers from whom the items are purchased.
  • Income tax returns of the persons / business for last 3 years.
  • Bank statements from existing bankers, with details of repayment schedule in case of existing loans if any.
  • Details of Collateral Security proposed to be offered with approximate value.
  • List of prospective customers and arrangements for selling.
  • List of prospective sellers from whom raw material / items will be purchased.
  • Information regarding availability of raw materials / items proposed to be dealt with Govt. restrictions if any particularly in case of imported material.
  • Market study report and strategy to be adopted for achieving the projected levels particularly in case of new business.
  • Assets / Liabilities statements of persons who are going to execute the documents.
  • List of assets available / already purchased with copies of invoices.
  • Availability of infrastructure i.e. Labour, Water, Electricity, transportation with details of requirement and sources.
  • Average period of getting Credit for raw material and minimum economic quantity of purchase, average period of realizing sale proceeds.
  • Detailed manufacturing process in case of Manufacturing industry and time taken for completion of one production cycle.
  • Minimum period of keeping stock of raw material and finished goods.
  1. Detailed Project Report: This is in two parts one is brief write up and second is financial data (CMA Report) CMA stands for Credit Monitoring Arrangement wherein the past and projected financial performance of a business is compiled in a defined format with all the required financial metrics and ratios to help Bankers and Financial Analysts ascertain the financial health of a business.

 In the first part following points are to be covered:  (This is should be in brief covering all the important points: e.g.

  • Brief introduction of the business entity – constitution, activity of the business, name(s) of Proprietor, Partners, Directors, Trustees with their designations and their role in the business, Location / Address of the Regd. Office, working place and outlets where activities of the business will be carried out with name of contact persons and contact numbers.
  • Experience / Qualifications and capabilities of the owners and other related persons with their relations with the business.
  • Nature of Activity and its marketability.
  • Availability of Infrastructure like labour, water, electricity, transportation, raw material and present status.
  • Detailed information regarding various registrations, permissions, licenses with present status and expected time of completion in case of incomplete items.
  • Manufacturing process in brief in case of manufacturing units.
  • Time required for completion of the project and starting commercial production / income generation.
  • List of existing Debtors / Creditors in case of existing business and prospective clients / consumers in case of new business.
  • SWOT analysis of the business.
  • Marketing arrangements.
  • Details of Project cost and existing assets with sources of finance.
  • Present Banking arrangements with details of Accounts maintained.
  • Details of any other services which the unit can avail from the Bank e.g. Staff accounts for salary, personal loans for staff guaranteed by the unit etc.
  • Financial requirement from Bank with purpose.
  • Security proposed to be offered for the loan applied with full details and approximate value.
  • Repayment proposed by the applicant based on the CMA data with proposed moratorium period.
  • Any other relevant information may be included depending upon the business at appropriate place in this report.
  • Request for facility wise sanction of loan..
  • Attach list of documents submitted along with the proposal.

Second part consists of CMA data: In CMA data there are different parts:

In case of existing units, the data should be for current year (estimated) and past 3 years (Audited) and projections for next 5 to 7 years covering the proposed repayment period of Term loan.

  • Operating statement – Profitability statement. In CMA data the expenses are mainly grouped into following categories:
  • Raw Material consumed. (Opening stock + Purchases – Closing Stock)
  • Other Spares
  • Electricity / Power / Fuel
  • Factory / Direct wages
  • Repairs & Maintenance
  • Other overheads

Total of the above expenses plus opening stock of Stock in process and Finished goods Less closing stock of Stock in process and Finished goods is the “Total Cost of Sales”.

 All other office expenses and indirect expenses related to business excluding Interest paid on Bank loan (which is shown separately- for Cash Credit and for Term Loan) are clubbed under the head “ Selling, General &Administrative Expenses”.

 Non operating Income and Expenses are to be shown separately in the CMA data. Detailed format of “Operating Statement” generally required by Banks for CMA data is attached for reference.

  • Balance Sheet – Liabilities: Include following heads

 Current Liabilities:

  • Short Term borrowings from “Banks” with sub limit for Bills Discounting.
  • Short Term borrowings from “others”.
  • Sundry Creditors (Trade)
  • Sundry Creditors (Capital Expenditure)
  • Advance payment from Customers, dealers.
  • Provision for taxation.
  • Dividend payable in case of Companies.
  • Other Statutory liabilities payable within one year.
  • Term Loan installments payable within one year are to be treated as Current Liabilities.
  • Other Current Liabilities and provisions to be specified.
  • Term Liabilities:
  • Part of Term Loan excluding amount payable within one year.
  • Other Term liabilities (Not payable within next one year.)
  • Unsecured Loans not repayable in next one year.

 Total of Current Liabilities and Term Liabilities represent “Total Outside Liabilities”.

 Net Worth: It includes: 

  • Capital invested in the business.
  • Reserves & Surplus in case of Companies
  • Surplus / Deficit in Profit & Loss Account.


Sum of Current Liabilities, Term Liabilities and Net Worth is “Total Liabilities”

Balance Sheet : Assets:  includes following heads.

  • Current Assets: 
  • Cash & Bank Balances excluding Term Deposits in Banks
  • Investments in Govt. Securities
  • Investment in Bank Deposits
  • Receivables
  • Expenses receivable including Bills purchased and discounted by Banks.
  • Inventory which includes Stock of Raw Material, Spares, Stock in Process and Finished Goods.
  • Advance to suppliers for supply of Raw Materials and Spares.
  • Advance payment of Taxes
  • Other Current assets to be specified.

Sum of the above items represent “Total Current Assets”

 Fixed Assets: 

  • Gross Block of Fixed Assets Less Depreciation up to date i.e Net Block. (With detailed working of Depreciation)
  • Advance for Capital Expenditure
  • Other investments which are not “Current Assets”
  • Investments in Associates & Subsidiaries.
  • Long term loans & advances
  • Security Deposits.
  • Staff advances
  • Obsolete Stock
  • Other non-current assets to be specified.
  • Preliminary Expenses to the extent of Not written off and other intangible assets.

Sum of Current Assets and Fixed Assets is “Total Assets”


Total Liabilities = Total Assets (to be checked)


Ratio Analysis & Assessment of Bank Finance:

 From the available and projected financial statements, important ratios are to be calculated which include :


Current Ratio
Quick Ratio or Acid test Ratio
Absolute Cash Ratio
Interval Measure
Equity to Total Funds Ratios
Debt Equity Ratio
Capital Gearing Ratio
Fixed Asset to Long Term Fund Ratio
Proprietary Ratios
Debt Service Coverage Ratio
Interest Coverage Ratio
Preference Dividend Coverage Ratio
Capital Turnover Ratio
Fixed Asset Turnover Ratio
Working Capital Turnover Ratio
Finished Goods or Stock Turnover ratio
WIP Turnover Ratio
Debtors Turnover ratio
Creditors Turnover ratio
Gross Profit ratio
Operating profit Ratio
Net profit Ratio
Contribution Sales Ratio
Return on investment (ROI) or return on capital employed
Return on Equity
Earnings Per Share
Dividend Per Share
Return On Assets
  • Cash Flow statement.
  • Sensitivity analysis

Working Capital assessment:

 Term loan component depends upon the “Project Cost”, but Assessment of Working Capital i.e. Cash Credit / Overdraft limit depends upon various parameters and calculated based on various methods of assessment of Working Capital, which is mainly related to Current Assets and Current Liabilities. It is outcome of two variables:

  • The Volume of Activity : Production and Sales
  • Required level of Current Assets (Inventory and Receivables) to enable the unit to carry on operations smoothly.

Sources of Working Capital include:

  • Own Funds
  • Bank Borrowings
  • Sundry Creditors
  • Advances from Customers
  • Deposits due in one year
  • Other Current Liabilities

Following are various methods of assessment of Working Capital:

  • Operating Cycle Method
  • Traditional Method
  • Projected Balance Sheet Method
  • Cash Budget Method
  • Projected Annual Turnover Method (Nayak Committee)


SSIUpto 5Traditional & Nayak Committee (PAT)
Above 5Project Balance Sheet Method
SBFAll loansTraditional & Nayak Committee (PAT)
Trade & ServicesUpto 1Traditional &  Nayak Committee (PAT)
Above 1 upto 5Projected Balance Sheet & Nayak Committee (PAT)
Above 5Projected Balance Sheet
C & I IndustrialBelow  0.25Traditional & Nayak Committee (PAT)
Above 0.25 & over upto 5Projected Balance Sheet &

Nayak Committee (PAT)

Above 5Projected Balance Sheet


 Operating Cycle Method:

 Time taken between cash outlay (investment) and cash realization through sale of finished goods and realization of receivables is known as “Operating Cycle”

 For Example:

Time taken for different activities is as under:

  • Stock of Raw Material in days 60
  • Stock in Process in days 10
  • Stock of Finished Goods in days 20
  • Bills Receivable in days 30

Length of Operating Cycle                               120 Days

 (i.e. 3 Cycles in a year (365/120)

 Measuring Period for Working Capital components:

  • Raw Material holding period = Stock of R.M. *365 / Annual consumption of Raw Material.
  • Stock in Process holding period = Stock in Process * 365 / Cost of Production.
  • Finished Goods holding period = Finished Goods level * 365 / Cost of Sales.
  • Receivables holding period = Receivables * 365 / Annual Gross Sales
  • Advances paid to suppliers period = Advances paid * 365 / Annual purchases.
  • Trade Creditors holding period = Trade Creditors level * 365 / Annual purchases.
  • Advances received against Sales period = Advances received * 365 / Annual Gross sales.

If Sales of the business are Rs. 2,00,000.00 and operating Expenses are Rs. 1,80,000.00, then the Working Capital required will be Rs. 60,000.00.

 (1,80,000 / 3 – Number of cycles in a year)

    As per this method Working Capital required is influenced by two factors:

  • Level of Operating Expenses
  • Length of Operating Cycle.

Reduction in either will bring down Working Capital Requirement which indicates improved efficiency in Working Capital Management.

  1. Traditional Method:


For example:  for unit XYZ:                      (Amount in lakhs)

Anticipated Monthly Sales                                     Rs. 200.00

Cost of Raw Material per month                            Rs.  150.00

Cost of Production per month                               Rs.  190.00




WC requiredMargin (%)AmtPermissible Limit

(3 * 4)

6 (3 – 5)
Raw Material30 Days15025%37113
Work in process15 Days9525%2471
Finished Goods15 Days9525%2471
Receivable30 Days190

(Cost of Production)


of Sale Price)


(Sale Price – Margin)

Expenses30 Days40100%40
Total570191389 (a)
Less: Advance Payment30
          Credit on purchase80
Working Capital Required460


If Liquid surplus in Balance Sheet at the end of last year =  50, Net Deficit = 410 (b)  (460 Minus 50). 


Eligible Working Capital limit under traditional method minimum of a & b = 389  say 390


  1. Projected Balance Sheet Method:


  • Proper Examination of Performance:


  • Profitability
  • Financial Position
  • Financial Management.


  • Scrutiny & Validation of Projections:


  • Income & Expenses
  • Changes in Financial Positions.


  • Acceptability of Liquidity, overall gearing efficiency of operations:


Assessment of Working Capital under Projected Balance Sheet Method:


                                                                                                (Amt in lakhs)

Previous YearCurrent


Next Year
A     Total CA7595115
B     Other CL506075
C     Working Capital Gap              (A – B)253540
D     Net Working Capital (Actual / Projected)51015
E     Assessed Ban Finance (ABF)    (C – D)202525
NWC / TCA (%)6.67%10.53%13.04%
Bank Finance / TCA (%)26.67%26.31%21.74%
S. Creditor / TCA (%)20%21.05%21.74%
Other CL / TCA (%)66.66%63.17%65.22%
Inventory to Net Sales (days)273237
Receivable to Gross Sales (days)737373
S. Creditor / Purchases (days)395061


Gross Sales200225250
Sundry Creditors152025
  1. Cash Budget Method: This is applicable in case of Seasonal and specific industries: e.g. Sugar Industry, Ginning & Pressing, Construction activity, Information & Technology etc.


Cash Flow Statement:  Example


Month 1 2 3 4 5 6 7 8 9 10 11 12
Receipts 351 531 657 414 334 147 180 288 351 348 258 261
Cash Sales547236361018303636242445
Payments 383 536 633 356 317 172 221 314 381 338 254 311
To Creditors25237850425225270126210252252168168
BF Cash10-22-27-35572476-20-50-40-36
Cum. Cash-22-27-35572476-20-50-40-36-86
Cash in Hand101010101010101010101010
Cum. Surplus

/ Deficit

-32 -37 -13 45 62 37 -4 -30 -60 -50 -46 -96


Limit is decided based on peak deficit projected as per Cash Flow Statement.

  1. Projected Turnover Method (Nayak Committee):


This method is applicable where FBWC limit is upto Rs. 500.00 lakh (Rs. 5.00 Crore)


Under this method Working Capital is decided as 25% of Realistic Projected Annual Turnover Less Min. 5% of turnover to be brought in by the borrowers as their contribution.


Computation under annual Turnover method.


  1. Annual Turnover as projected by Borrower
  2. Turnover as accepted by Bank
  3. Working Capital Requirement (25% of B)
  4. Minimum margin required (5% of B)
  5. Actual Margin available (CA – CL)
  6. Item C – item D
  7. Item C – item E
  8. WC Finance – F or G, whichever is less



                                                                             (Amt. in lakhs)

AAnnual Turnover as projected by Borrower1500
BTurnover as accepted by Bank1200
CWorking Capital Requirement (25% of B)300
DMinimum Margin required (5% of B)60
EActual Margin Available ( CA – CL)20
FItem C Minus Item D240
GItem C Minus Item E280
HWorking Capital Finance F or G whichever is Less240



Non Fund based limits e.g. Letters of Credit or Bank Guarantees : Limits are to be decided based upon genuine requirement of the unit.



Format of CMA Data:  Banks use individual formats of CMA data, however the information required is same.  One of the formats is given below:  The format may be prepared in excel sheet for easy calculations.

Operating Statement:

Operating months1212121212
Operating Statement
1I. Domestic Sales
ii. Export Sales
1Total Gross Sales0.
2Less : Excise Duty
3Net Sales (1-2)
4Growth in sales0%0%0%0%
Cost of Sales
5a. Raw Material (Imported )
b. Raw material (Indigenous)
c. Stores & Spares (Imported)
d. Stores & Spares (Indigenous)
6Power & Fuel
7Direct Labour
8Repairs and maintenance
9Other Sight Expenses
11Others expenses0.
Sub Total0.
12Add: Opening Stock in Process
Sub Total0.
13Deduct : Closing Stock in Process
Cost of Production0.
14Add: Opening Stock of Finished Goods
Sub Total0.
15Deduct : Closing Stock Of Finished Goods
Sub Total ( Total Cost of Sales)
16Gross profit0.
Gross Profit / Sales0.00%0.00%0.00%0.00%0.00%
17Selling Expenses
18Administrative Expenses
Sub Total
19Operating Profit before interest
a. Interest on CC.
b. Interest on TL
c. Other interests
20Total Interest0.
21Operating Profit after Interest0.
22Add: Other non operating Income
aInterest/Dividend/Royalties etc..
cOther income
Sub Total0.
23Deduct other non operating expenses
aInterest/Dividend/Royalties etc..
bOther Expenses
cIntangibles written off
dDirectors remuneration
eExchange loss
Sub Total0.
24Net of other non operating Income/Expenses0.
25Profit before Tax /Loss (PBT)
26Provision for Taxes
27Net Profit/Loss (PAT)
28Cash Accruals0.
29Dividend paid + IT on Dividend
30Retained Profit0.
31Retained Cash Profits0.
32RM Content in sales0%0%0%0%0%
35Operating Profits/Sales0.00%0.00%0.00%0.00%0.00%
38Cash Accruals/ Sales0.00%0.00%0.00%0.00%0.00%
Interest on CC.
Interest on TL
Other interests
Transfer to Reserves (if any)
Depreciation adjustments



AudAudAudEst. Proj
Current Liabilities
1Short Term loans from Applicant Bank  including BP &BD
Short Term loans From Other banks including BP &BD
Sub Total (A)
2Short Term Borrowings from Others
3Sundry Creditors (Trade)
4Advance Payment from Customers
5Net Provision for Taxation (if positive)
6Dividend Payable
7Other Statutory Liab. (Due within one Year)
8Overdue Term Liabilities
9Installments of term Loan/ DPGs/ Deposits/ debentures due within next year
10Other Current Liabilities & Provisions (due within one year)
aSundry creditors for expenses
cDue against Land/Plot
dShare Application Money0.00
11Sub Total (B)
13Debentures (not maturing within one Year)
14Preference Shares (redeemable after 1 year)
14Term Loan from Bank(Less next Year Instalments)
14Term Loan from Other Banks/Inst. (Excl. Instal. due next Yr.)
15Deferred Payments Credits (Excl. Instal. due next Yr.)
16Term deposits (Excl. Instal. due next Yr.)
17Other term Liabilities0.
aUnsecured loan
20Share Capital
21General Reserve
22Revaluation Reserve0.000.000.00 0.00
23Adjustments for previous Year costs0.00
24Other reserves (excluding Provisions)
aShare Premium/Application  Account
26Surplus (+) or deficit (-) in Profit & Loss a/c0.


Current Assets
1Cash & Bank Balances
2Govt. & other Trustee securities
3Fixed Deposits with Banks
4Domestic Receivables including BP/BD
5Export Receivables including BP/BD)
6Deferred receivables(due within one year)
7Imported Raw Material
8Indigenous Raw material
9Stock in Process0.
10Finished Goods0.
11imported Consumables
12Indigenous consumables
a.Packing Material
13Advances to Suppliers
14Net Advance Payment of Taxes (if positive)
15Other Current Assets (specify major items)
aLoans & Advances
bDeposits with clients & others
17Gross Block (Land & Building Machinery
18Add Capital expenditure in work-in-process
19Depreciation to Date0.
20Net Block0.
aInvestments in Sub. cos./ affiliates
bInvestment in Others
cAdvance to suppliers of Capital goods & Contractors
dDeferred Receivables(Maturing after a year)
eOther Non-current investments
fNon Consumable Stores & Spares
gLong outstanding dues &Other non Current Assets /dues from Directors
22Intangible Assets
aPreliminary Expenses
bDeffered Revenue expenditures
cOther Intangibles (patents, goodwill, etc.)
23Total Intangible Assets0.


Movement of TNW
Opening TNW0.
Plough back of profit0.
Increase in capital/reserves0.
Intangibles written off0.
Closing TNW0.
Current Ratio0.
Current Assets/Tangible Assets0.00%0.00%0.00%0.00%0.00%
ROCE (PBDIT incl. Other income/TTA)
Inventory + Receivables as days of Net Sales00000
a. Arrears of Depreciation
b. Contingent Liabilities
c. Arrears of Cumulative Dividends
d. Gratuity Liability not  Provided for
e. Disputed Custom/Excise/ Tax Liabilities
f. Other Liabilities not provided for
Check Points
Check Points2015-162016-172017-182018-192019-20
1Difference in Assets & Liabilities0.
2Increase in cap.& reserves beyond retained profit0.
3Difference in intangibles written off in balance Sheet and shown in P&L account0.
4Reduction in TL is less than TL instalments  plus overdues0.


AudAudAudEst. Proj
Stock of Imported RM -Days Consumption00000
Stock of Indiginous RM – Days Consumption00000
Imported Consumables – (Days Consumption)00000
Indiginous Consumables – (Days Consumption)00000
Stock in process- (Days of  Cost of Production)00000
Finished Goods – (Days Cost of Sales)00000
Total Inventory0.
Total Inventory/Sales (days)00000
Domestic receivables (Days Gross dom. Sales)00000
Export Receivables – (Days Exports)00000
Total Receivables0.
Total Receivables/Gross Sales (days)00000
Creditors – (days Consumption)00000
Total Current Assets0.
Financed by
Sundry Cr. % of Current Assets0.00%0.00%0.00%0.00%0.00%
Other Curr. Liab.% of Current Assets0.00%0.00%0.00%0.00%0.00%
Bank Finance % of Current Assets0.00%0.00%0.00%0.00%0.00%
NWC % to Current Assets0.00%0.00%0.00%0.00%0.00%
By PBS Method2015-162016-172017-182018-192019-20
Total Current assets0.
Other Current Liabilities0.
Working Capital gap0.
Net Working capital0.
Bank Finance0.



 Fund Flow AnalysisAudAudAudEst. Proj
Profit after Tax0.
Intangibles written off0.
Increase in capital and reserves0.
Increase in Term Liability0.
i.  Decrease in Fixed Assets0.
ii. Decrease in Other non current assets0.
Total Long Term Sources
Net Loss0.
Increase in Intangibles0.
Decrease in Capital .and Reserves/ Share Buybacks0.
Decrease in Term Liabilities0.
i.  Increase in Fixed Assets0.
Increase in non-Current Assets0.
iii. Increase in Intangibles
Dividend paid0.
Total Long Term Uses0.
Surplus/ Deficit0.
Short Term Sources     
Increase in  Bank Borrowings0.
Increase in other Current Liabilities0.
Decrease in Inventory0.
Decrease in Receivables0.
Decrease in Cash/Deposits/Govt Sec.
Decrease in Other Current Assets0.
Total Short Term Sources0.
Short Term Uses     
Increase in Inventory0.
Increase in Receivables0.
Increase in Cash/Deposits/Govt Sec.
Increase  in Other Current Assets0.
Decrease in Other Current Liab.
Decrease in Bank Borrowings0.
Total Short Term Uses0.
Summary of fund Flow Analysis  
Long Term Sources0.
Long Term Uses0.
Surplus /Deficit (i-ii)0.00 0.00 0.00 0.00 0.00
Short term sources0.
Short term uses0.
Surplus /Deficit (iii-iv)0.00 0.00 0.00 0.00 0.00


VariableAudAudAudEst. Proj
Variable Cost
I. Raw Material100.00%
ii. Consumables100.00%
iii. Direct Labour60.00%
iv. Power & Fuel60.00%
v. Selling Expenses20.00%
vi. Other Variable Costs
Total Variable Costs0.
Percent of Sales0%0%0%0%0%
Fixed Costs0.
Break Even Level of Sales0.
Percentage to Sales0%0%0%0%0%
Cash Break Even of Sales0.
 Sensitivity to BEP
When sales go down
Sales (when down by)5%
Variable costs also go down by0%
Fixed Costs0.
% to Sales0%0%0%0%0%
Cash Break Even of Sales0.
% Sales0%0%0%0%0%
When RM cost goes up by5%
% can be passed on to customer
Sales will go up to0.
Variable costs up by5%
Fixed costs0.
BEP if RM cost goes up by5%
% to Sales0%0%0%0%0%
Cash Break Even of Sales0.
% Sales0%0%0%0%0%
When Other Variable costs up by5%
% can be passed on to customer0%
Sales will go up to0.
Other Variable Cost  up by5%
Fixed Costs0.
BEP If Variable Expn. Go up by5%
% Sales0%0%0%0%0%
Cash Break Even of Sales0.
% Sales0%0%0%0%0%


Sensitivity to DSCR
When Sales go down
Sales (when down by)
Variable costs also go down by0.
Fixed cost0.
Total cost0.
Operating Profits0.
Depreciation & non cash charges0.
Cash Accruals0.
Interest on TL0.
Gross DSCR0.
Average Gross DSCR0.00    


When RM cost goes up by5%
% can be passed on to customer0%
Variable costs sales go up to0.
Fixed cost0.
Total cost0.
Operating Profits0.
Depreciation & non cash charges0.
Cash Accruals0.
Interest on TL0.
Gross DSCR0.
Average Gross DSCR0.00



When Variable costs go up by5%
% can be passed on to customer0%
Variable costs sales go up to0.
Fixed cost0.
Total cost0.
Operating Profits0.
Depreciation & non cash charges0.
Cash Accruals0.
Interest on TL0.
Gross DSCR0.
Average Gross DSCR0.00


ParticularsAudAudAudEst. Proj
A. Balance Sheet Data
Share Capital
Share Appln. Money
Res.& Surplus Excl. Revaluation Reserve
Surplus / Deficit in P & L Account
Intangible assets
Tangible Networth (TNW)
Installment due within one year
Term Liabilities (Excl. Install)
Unsecured Loans
Capital Employed
Net Block
Non Current Assets
Current Assets  (A)
Current Liabilities   (B)
Net Working Capital   (A – B)
B. Operational Data
Gross Sales
Less : Excise / Sales Tax
Net Sales
Refund of Sales Tax
Other Income
Mfg. Expenses
Admn. & Selling Expenses
Profit Before Tax (PBT)
Profit After Tax (PAT)
C. Profit Ratios
NP / NS (%)
NP / Cap. Employed (%)
Inv. Turnover (Days)
Debtors Turnover (Days)
PAT / TNW (%)
Current Ratio


Aud.Aud.Aud.Est. Proj.
1Growth in Sales0%0%0%0%0%
2Gross profit Ratio0.00%0.00%0.00%0.00%0.00%
5Operating Profits/Sales0.00%0.00%0.00%0.00%0.00%
8Cash Accruals/ Sales0.00%0.00%0.00%0.00%0.00%
10Sales / TTA0.
11Interest Coverage (Interest/PBDIT)0.00%0.00%0.00%0.00%0.00%
12PBDIT / Interest (Times)
13Deferred Debt/ Equity0.
15Current Ratio (CA / CL)
16Current Ratio excluding TL Installments0.
17CA / TTA (%)0.00%0.00%0.00%0.00%0.00%
18Inventory +Receivables as days of Net Sales00000
19Bank Borrowings/Current Assets0.00%0.00%0.00%0.00%0.00%
20RM content in sales0%0%0%0%0%
21ROCE (PBDIT incl. Other income/TTA)0.00%0.00%0.00%0.00%0.00%
Debt Service Coverage Ratio Calculations
Cash accruals0.
Any cash inflow (eg. sales tax deferal,  subsidy )
Interest on TL / Deferred Loans0.
Repayment Obligations of TL0.
Repayment of other deferred Loans
Total Repayment0.
Net Debt Service Coverage Ratio (DSCR)
Gross Debt Service Coverage Ratio (DSCR)
Average Net DSCR0.00    
Average Gross DSCR0.00    
Security Coverage Ratio
Net Block0.
Term Loan outstanding (including installments)
Security Cover available (NB-TL/NB)0%0%0%0%0%


Security cover including Collateral Security
Security Cover available ((NB+ Collateral-TL)/NB)0%0%0%0%0%


Key IndicatorsAudAudAudEst. Proj
Net Sales0.
Operating Profit0.
(Net) Other income0.
PAT/Net Sales0.00%0.00%0.00%0.00%0.00%
Cash Accruals0.
Cash Accruals/Sales0.00%0.00%0.00%0.00%0.00%
Paid up Capital (PUC)
Adjusted TNW (TNW-Investment in associates)
TOL/Adjusted TNW0.
C/R excluding T/L installments due in 1 year0.
Net Sales / TTA (Times)
PBT/TTA (%)0.00%0.00%0.00%0.00%0.00%
Operating costs/sales(%)0.00%0.00%0.00%0.00%0.00%
Bank Finance / Current Assets (%)0.00%0.00%0.00%0.00%0.00%
Inv + Rec. /N.S. (DAYS)00000
NWC / CA (%)0.00%0.00%0.00%0.00%0.00%



All information in this post are for educational purpose only, some table format are not arranged