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CMA FORMAT - REGIONAL OFFICE, RAIPUR (Rs in Lac) (Rs in Lac) (Rs in La
Borrower's Name:M/S Shiv Shakti pulses
LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL&
articulars A#*T! A#*T! !stimate+ ro,ection ro,ection ro,e
-.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$0.5 -.$-
. "urrent Assets 21$60 .2$1 .2.$31 .2-$.0 .22$-4
0 "urrent Lia7ilities 6-$01 .04$61 .01$. .00$4 .0-$11
- "ontri7ution to orkin8 "apital 00$.3 -0$1 -2$36 6$-0 60$4-
6 Net %i9e+ Assets 56$22 52$54 46$22 36$.4 21$04
1 Term Lia7ilities 61$21 6-$52 --$23 0-$-5 .-$..
(&ther than un+s 7orrowe+ rom
;roup companies/irectors etc)
2 "ontri7ution to %i9e+ "apital 65$. 1-$0 1$55 1$35 10$.3
3 %un+s investe+ in 7usiness 3.$.4 41$3 43$3- 5.$.. 51$
4 %un+s investe+ outsi+e 7usiness $40 -$-2 -$-2 -$-2 -$-2
(in 8roup cos/Non current assets
*nvestment in shares< etc)
5 %un+s 7orrowe+ rom ;roup "os -6$4- 63$1. 63$1. 63$1. 63$1.
irectors/rien+s< etc
. *ntan8i7le Assets (like 8oo+will $ $ $ $ $ atents< etc
.. Tan8i7le Net orth -3$.3 6$50 6-$14 62$52 1$41
.0 Net Sales (e9cl$other income) 0-5$4 13$.1 1-0$1. 115$.- 143$5
.- "ost o sales 006$-5 636$23 652$4 100$54 11$-3
.6 ;ross roit .1$6. -0$64 -1$3. -2$.1 -2$30
.1 Net roit 7eore ta9 6$24 1$-. 1$23 2$05 2$55
.2 Net roit ater ta9 6$24 1$-. 1$23 2$05 2$55
.3 rov or ev$ Re7ate/*RR
.4 epreciation 2$1- .6$1 .0$-0 .$63 4$5
.5 "ash roit ..$0. .5$4. .3$55 .2$32 .1$45
0 rovision or ta9ation $ $ $ $ $
0. rovision or +ivi+en+/ intt$ = sal to partner $ $ $ $ $
00 %un+s retaine+ in 7usiness ..$0. .5$4. .3$55 .2$32 .1$45
Borrower's Name:M/S Shiv Shakti pulses R&&SAL A;! N& 4
RAT*& ANALS*S LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL&
A#*T! A#*T! !stimate+ ro,ection ro,ection ro,e
articulars -.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$0.5 -.$-
(Rs in Lac) (Rs in Lac) (Rs in La
. "urrent Ratio .$1. .$01 .$05 .$-- .$-1
0 e7t !>uit? Ratio (A7solute) -$-- 1$-3 6$3- 6$.- -$20
e7t !>uit? Ratio (@uasi) .$0- .$51 .$36 .$11 .$-5
- ;ross roit/Net Sales () 2$6- 2$6 2$3. 2$63 2$01
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"omments on %inancial parameters/perormance o the "ompan? Actual Actual
As at -.$-$0.2 -.$-$0.3
Age of Receivables (Rs in Lac) (Rs in Lac)
More than 2 months
&thers
Total 04$4- 6$66
As per Appraisal Note on the A/c enclose+$
Age of Inventory
More than 2 months $ $
&thers ..3$1 .1.$55
Total ..3$1 .1.$55
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Borrower's Name:M/S Shiv Shakti pulses ANN!#R! ! ANN!#R! ! ANN!#R!
LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL&$ !
articulars !stimate+ A#*T! !stimate+ ro,ection ro,ection ro,ecti
-.$-$0.6 -.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$0
;ross Sales (Rs in Lac) (Rs in Lac) (Rs in Lac)
. a) omestic sales 0-5$4 13$.1 1-0$1. 115$.- 143$5 2.
7) !9port Sales
Total Gross Sales 0-5$4 13$.1 1-0$1. 115$.- 143$5 2.
0 Less: !9cise +ut?
- Net Sales 0-5$4 13$.1 1-0$1. 115$.- 143$5 2.
6 "ost o Sales
a) Raw materials (incl$ Stores) 05$11 6-$6- 61$21 626$31 65.$ 1.
C *mporte+
C *n+i8enous 05$11 6-$6- 61$21 626$31 65.$ 1.
7) &ther Spares .$23 4$4- 5$06 5$1- .$3 .
c) ower an+ %uel 4$33 0.$6 00$- 00$30 06$ 0
+) irect La7our 0$.5 -$46 6$0 6$.1 6$-4
e) Repairs an+ maintenance $ $ $ $ $
) &ther M8 e9penses 6$.0 .0$66 .-$0 .-$6- .6$.5 .
8) epreciation 2$1- .6$1 .0$-0 .$63 4$5
Su7Dtotal 0-0$4- 65.$4 1..$04 101$1 110$16 14
A++: &p$ Stock in rocess $ $ $ $ $
Su7 Total 0-0$4- 65.$4 1..$04 101$1 110$16 14
Less: "l$ Stock in rocess$ $ $ $ $
"ost o ro+uction (Su7Dtotal) 0-0$4- 65.$4 1..$04 101$1 110$16 14
A++: &p$ Stock o %inishe+ ;oo+s $ 4$66 06$41 -5$-- 6.$6 6
Su7 Total 0-0$4- 655$10 1-2$.- 126$-4 15-$56 20
Less: "l$ Stock o %inishe+ ;oo+s 4$66 06$41 -5$-- 6.$6 6-$13 6
COST OF SALES 006$-5 636$23 652$4 100$54 11$-3 13
1 ;ross roit (-D6) .1$6. -0$64 -1$3. -2$.1 -2$30 -
2 *nterest -$2. .$55 .-$1 .0$0 ..$
3 Sellin8< ;eneral = A+mn$ !9penses 3$.0 .2$.4 .2$55 .3$46 .4$3- .
Su7 Total .$3- 03$.3 -$6 05$42 05$3- 0
4 &peratin8 roit 6$24 1$-. 1$23 2$05 2$55
5 &ther *ncome/!9penses
A++:*ncome $ $ $ $ $
Less !9penses
Su7Dtotal (E)/(D) $ $ $ $ $ . roit Beore ta9/Loss 6$24 1$-. 1$23 2$05 2$55
Less: rovision or +evelopment Re7ate/
rior perio+ items
Less: rovision or ta9ation $ $ $ $ $
Less: intt$/salar? to partners/with+rawals .$26 $54 -$ -$ -$
.. Net roit (retaine+ proit) -$6 6$-- 0$23 -$05 -$55
Net roit (ater ta9) 6$24 1$-. 1$23 2$05 2$55
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Borrower's Name:M/S Shiv Shakti pulses ANN!#R! %/.
LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL
L*AB*L*T*!S A#*T! A#*T! !stimate+ ro,ection ro,ection ro
-.$-$0.6 -.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.$
CURRENT LIABILITIES:
. Short Term 7orrowin8s rom Banks
C %rom Bank o Baro+a -3$2 -1$5- .$ .$ .$
C %rom other 7ank $ $ $ $ $
(o which B/B)
Su7Dtotal D A -3$2 -1$5- .$ .$ .$
0 Short Term 7orrowin8 rom &thers $ 3$44 $ $ $
- eposits (Maturin8 in one ?ear)
6 Sun+r? "re+itors or 8oo+s $ 3$5. ..$03 ..$20 .0$04
1 "re+itors or !9penses $ $ $ $ $
2 A+vances/ro8ress pa?ments rom custome $ $ $ $ $
+eposits rom +ealers$
3 *nterest an+ other char8es accure+< 7ut not
pai+$
4 rovision or ta9ation
5 ivi+en+ pa?a7le
. &ther statutor? lia7ilities
(+ue in one ?ear)
.. *nstalments o term loans +eerre+ pa?men 4.35 10.28 10.28 10.28 10.28
cre+its/+e7entures/re+eema7le re$ Shares
(+ue in one ?ear)
"re+itors or "apital ;oo+s.0 &ther current Lia7ilities an+ provisions .$46 -$61 -$62 $5 $55
(+ue in one ?ear)
Su7Dtotal D B 2$.5 50$10 01$. 00$4 0-$11
.- Total "urrent Lia7ilities (AEB) 6-$01 .04$61 .01$. .00$4 .0-$11
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Borrower's Name:M/S Shiv Shakti pulses ANN!#R! %/0
LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL
L*AB*L*T*!S A#*T! A#*T! !stimate+ ro,ection ro,ection ro,ec
-.$-$0.6 -.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.
(Rs in Lac) (Rs in Lac) (Rs in
TERM LIABILITIES
.6 e7entures (not maturin8 in . ?ear)
.1 Term Loan (& a8ainst rop$)
16 Term Loans re!a"a#le a$ter 1 "ear% &'(6' &)(*6 ))(6+ )()* 1)(11
Borrowin8s rom 8roup compan?/ -6$4- 63$1. 63$1. 63$1. 63$1.
irectors/%rien+s an+ relatives
.3 eerre+ a?ment "re+it $ $ $
.4 &ther eposits D +ue ater one ?ear
.5 &ther Term Lia7ilities $ $ $ $ $
0 Total Term Lia7ilities 4$64 5.$63 4.$.4 3$5 2$20
0. T&TAL &#TS*! L*AB*L*T*!S (.-E0) .0-$3- 0.5$50 02$.5 .5-$3 .46$.3
NET /ORT0
00 Share "apital -6$.. --$1- --$1- --$1- --$1-
0- reerence Share "apital (Share remium)
(maturin8 ater .0 ?ears)
06 ;eneral Reserves (!9cl$ rovisions)
01 Share premium
02 &ther reserves (e9cl$ rov)
03 Surplus(E) or +eicit (D) in =L A/c -$2 3$-5 .$1 .-$-6 .3$-0
04 Net orth (Total o 00 to 03) -3$.3 6$50 6-$14 62$43 1$41
* TOTAL LIABILITIES 1)% 16.(*. 6.(& &*(++ &.('+ )'(.
$ $ $ $ $
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Borrower's Name:M/S Shiv Shakti pulses ANN!#R! %/-
LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&L
A S S ! T S A#*T! A#*T! !stimate+ ro,ection ro,ection ro,ec
-.$-$0.6 -.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.
(Rs in Lac) (Rs in Lac) (Rs in
CURRENT ASSETS
- "ash an+ Bank Balance -$44 5$6. $11 $66 $2
-. *nvestment (other than lon8 term investments
e$8$< sinkin8 un+< 8ratuit? un+< etc$<)
a) ;ovt an+ other Trustee securities
&ther "urrent *nvestments
7) %s in Banks $ $ $ $ $
-0 a) Receiva7les other than +eerre+ = e9por .4$62 04$4- 6$66 6$.5 6$45
receiva7les (+ue in one ?ear)
7) !9port receiva7les
Total receiva7les .4$62 04$4- 6$66 6$.5 6$45
-- *nstalments o +eerre+ receiva7les (+ue in
one ?ear)
-6 *nventor? 6.$.4 ..3$1 .1.$55 .1-$3. .12$5
a) Raw materials D *n+i8enous -0$36 50$21 ..0$22 ..0$-. ..0$10
Raw materials D *mporte+
7) Stocks in rocess $ $ $ $ $
c) %inishe+ ;oo+s 4$66 06$41 -5$-- 6.$6 6-$13
+) &ther consuma7le spares $00 $05 $- $-. $--
-1 A+vances to suppliers o raw materials an+
stores< spares< consuma7les< etc$<
-2 A+vance pa?ment o Ta9es
-3 &ther current assets .$24 6$63 6$63 6$63 6$63
-4 T&TAL "#RR!NT ASS!TS 6'(& 16.('. 161(+' 16)(1 166()
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Total o &ther "urrent Assets 1$12 .-$44 1$0 6$5. 1$3
Borrower's Name:M/S Shiv Shakti pulses ANN!#R! %/6
LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL
A S S ! T S A#*T! A#*T! !stimate+ ro,ection ro,ection ro,ec
-.$-$0.6 -.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.$
(Rs in Lac) (Rs in Lac)
FI2E3 ASSETS:
-5 ;ross Block (lan+< 7uil+in8< Machiner? ..$.5 ..4$. ..4$. ..4$. ..4$.
"onstruction work in pro8ress< etc$<)
"apital ork in ro8ress
6 epreciation to +ate 2$1- 0.$- --$-1 6-$4- 10$3-
6. Net Block (-5D6) 56$22 52$54 46$22 36$.4 21$04
OT0ER NON-CURRENT ASSETS
60 *nvestments/Book +e7ts/a+vances $ $ $ $ $
+eposits which are not currentassets
a) *nvestments in su7si+iar? "os/ailiates< etc
7) others (Mar8in %R or B;) $ $ $ $ $
c) A+vances to suppliers o capital
;oo+s< spares an+ contractors
capital e9pen+iture
+) eerre+ receiva7les maturin8
7e?on+ one ?ear
e) &thers (Book e7ts F 2 months) $40 -$-2 -$-2 -$-2 -$-2
6- NonDconsuma7le stores = Spares
66 &ther Miscelleneous assets inclu+in8 +ue $ $ $ $ $
rom irectors)
61 Total &ther NonDcurrent Assets $40 -$-2 -$-2 -$-2 -$-2
(60E6-E66)
62 *ntan8i7le Assets (atents< 8oo+will< $ $ $ $ $
reliminar? an+ ormation e9penses<
7a+ an+ +ou7tul +e7ts not provi+e+ or etc$<)
&+ TOTAL ASSETS 16.(*. 6.(& &*(++ &.(66 )'(.
64 Tan8i7le Net orth (04D62) -3$.3 6$50 6-$14 62$43 1$41
65 Net orkin8 "apital (-4D.-) 00$.3 -0$1 -2$36 6$-0 60$4-
$ $ $ $5 $
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%#NS %L& STAT!M!NT
Borrower's Name:M/S Shiv Shakti pulses ANN!#R! G. ANN!#R! G. ANN!#
LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL&
articulars A#*T! !stimate+ ro,ection ro,ection ro,e
-.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$0.5 -.$-
. SOURCES
roit Beore Ta9 1$-. 1$23 2$05 2$55
A++: epreciation (net) .6$1 .0$-0 .$64 4$5
*nvestment Allowance;ross %un+s 8enerate+ .5$4. .3$55 .2$33 .1$45
Less Ta9es pai+/pa?a7le $ $ $ $
+ivi+en+ $54 -$ -$ -$
A++: reliminar? !9penses
rior perio+ a+,ustments
A( NET FUN3S GENERATE3 .4$4- .6$55 .-$33 .0$45
INCREASE IN
a) "apital ($14) ($.) $ ($.)
7) TL/e7/e7 pa?ment
c) u7lic eposit .0$24 $ $ $
+) &ther Term Lia7ilities $ $ $ $
3ECREASE IN
a) %i9e+ Assets $ $ $ $
7) *ntercorporate *nvestment
c) &ther NonDcurrent Assets $ $ $
+) *ntan8i7le assets $ $ $ $
B( SUB TOTAL .0$. ($.) $ ($.)
*ncrease in Short Term Bank 7orrowin8s 26$3 $ $
*ncrease in &ther current lia7ilities 42$-- $31
ecrease in *nventor?
ecrease in receiva7les 06$-5 $01
ecrease in other "/A 4$42 $..
C( SUB TOTAL 42$-- 53$-0 $-2 $31
TOTAL FUN3S A4AILABLE ..3$02 ..0$- .6$.- .-$2-
0 USES:
*ncrease in i9e+ assets .2$40 $ $ $
ecrease in
a) TL/e7/e pa?ment .$25 .$05 .$04 .$04
7) u7lic eposit $ $ $
c) "apital
+) &ther term lia7ilities $ $ $ $
*ncrease in *ntercorp$ *nvestD
ments an+ a+vances
*ncrease in NonD"/A 0$16 $ $ $
*ncrease in intan8i7le Assets $ $ $ $
3( SUB TOTAL 0.$1 .$05 .$04 .$04
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%#NS %L& STAT!M!NT
Borrower's Name:M/S Shiv Shakti pulses ANN!#R! G0 ANN!#R! G0 ANN!#
LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL&
articulars A#*T! !stimate+ ro,ection ro,ection ro,ectio
-.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$0.5 -.$-
3e5rease n
a) Short term 7ank 7orrowin8 .$.- $ $
7) *n other current lia7ilities 23$1. 0$0.
In5rease na) *nventor? 32$-0 -6$65 .$30 0$-4
7) *n receiva7les .$-3 $3
c) &ther "ur$ Assets 4$-0 $.2
E( S7#-Total 52$.6 .0$ -$5- -$06
Loss
Less: *nv$ Allowance
epreciation
Bal: ;ross un+s lost(D)/or
;ross un+s 8enerate+
A++: Ta9es pai+/pa?a7le
A++: ivi+en+s pai+/pa?a7le
F( S7# Total $ $ $ $
;$ N!T %#NS L&ST
(i % is ne8ative)
TOTAL FUN3S USE3 ..3$.5 ..0$05 .6$0. .-$10
- S U M M A R 8
Lon8 term Sources -$5- .6$54 .-$33 .0$44
(AEBE%< i % is Eive)
Less: Lon8 term uses (E;) 0.$1 .$05 .$04 .$04
Surplus(E) / eicit (D) 5$44 6$25 -$65 0$2
Short term Sources H"I 42$-- 53$-0 $-2 $31
Less: Short Term uses (!) 52$.6 .0$ -$5- -$06
Surplus(E) / eicit (D) (5$4.) (6$24) (-$13) (0$65)
5$44 6$25 -$14 0$1.
($) $ ($5) $5
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Borrower's Name:M/S Shiv Shakti pulses ANN!#R! J ANN!#R! J ANN!#R
(Rs in Lac) (Rs in Lac) (Rs in La
ro,ecte+ +omestic sales (Net sales) %rom .$6$3 to -.$-$4 Rs 1-0$1.
ro,ecte+ !9port sales %rom .$6$3 to -.$-$4 Rs $
Class$5aton o$ In97str" T/" LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL&$
Assume+ A#*T! !stimate+ ro,ection ro,ection ro,ec
Norms -.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$0.5 -.$-$
(Months) . 0 - - -
* CURRENT ASSETS
C Raw materials importe+ $ $ $ $
(Months consumption) K*/ K*/ K*/ K*/ K
C Raw materials in+i8enous KR!% KR!% KR!% KR!% (Months consumption) KR!% KR!% KR!% KR!%
C &ther consuma7le spares $ $ $ $
(Months consumption) $ $ $ $
C Stocks in rocess KR!% KR!% KR!% KR!%
(Months "ost o ro+uction) KR!% KR!% KR!% KR!%
C %inishe+ 8oo+s 50$21 ..0$22 ..0$-. ..0$10 .
(Months "ost o Sales) (0$-6) (0$30) (0$14) (0$61)
C Receiva7les D omestic 04$4- 6$66 6$.5 6$45
(Months Total sales) ($24) ($.) ($5) ($.)
C Receiva7les D !9port
(Months Sales)
A+vance to suppliers $ $ $ $
&ther current Assets KR!% KR!% KR!% KR!%
Total (*) KR!% KR!% KR!% KR!%
** CURRENT LIABILITIES
(&ther than 7ank 7orrowin8s)
"re+itors or urchases 3$5. ..$03 ..$20 .0$04
(Months purchase) KR!% KR!% KR!% KR!%
TL instalments .$04 .$04 .$04 .$04
A+vance rom "ustomers $ $ $ $
Accrure+ !9penses / rovisons $ $ $ $
Statutor? lia7ilities $ $ $ $
&ther current Lia7ilities< incl$ "re+itors or e9p 36$-- -$62 $5 $55
Total (**) 50$10 01$. 00$4 0-$11
*** orkin8 "apital ;ap (*D**) KR!% KR!% KR!% KR!%
* Actual/ro,ecte+ Bank Borrowin8s -1$5- .$ .$ .$ .
Total "urrent Lia7ilities (** E *) .04$61 .01$. .00$4 .0-$11 .* Actual/ro,ecte+ Net orkin8 "apital (*D) KR!% KR!% KR!% KR!%
** Min$ Stipulate+ Net orkin8 "apital KR!% KR!% KR!% KR!%
(e9cl$ !9port Receiva7les)
*** *tem No *** D *tem ** KR!% KR!% KR!% KR!%
* *tem No *** D *tem * KR!% KR!% KR!% KR!%
Ma9$ ermissi7le Bank %inance KR!% KR!% KR!% KR!%
(*tem *** or * whichever is lower)
* !9cess Borrowin8s (**D*)
SECTION II - FINANCIAL PARAMETERS AN3 ASSESSMENT
. FINANCIAL PERFORMANCE
Borrower's Name:M/S Shiv Shakti pulses
LAST !AR LAST !AR "#R$ !AR %&LL&$ !AR %&LL&$ !AR %&LL&
A"T#ALS A#*T! !stimate+ ro,ection ro,ection ro,ec
-.$-$0.6 -.$-$0.1 -.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$
(Rs in Lac) (Rs in Lac) (Rs in Lac
ai+ up "apital
a) !>uit? Share "apital -6$.. --$1- --$1- --$1- --$1-
a% Balan5e Seet 3ata ; Ca!tal
Str75t7re
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Net Block 56$22 52$54 46$22 36$.4 21$04 13$3
%un+s *nveste+ outsi+e Business $40 -$-2 -$-2 -$-2 -$-2 -$-
C7rrent Assets 6'(& 16.('. 161(+' 16)(1 166() 16(
"ash an+ Bank Balance -$44 5$6. $11 $66 $2 .$3
7) %s in Banks $ $ $ $ $ $
.4$62 04$4- 6$66 6$.5 6$45 3$3
*nventor? 6.$.4 ..3$1 .1.$55 .1-$3. .12$5 .12$
other current Assets .$24 6$63 6$63 6$63 6$63 -$
C7rrent La#ltes &)(' 1(&' 1'(.1 1(. 1)('' 1&(
Bank Borrowin8s -3$2 -1$5- .$ .$ .$ .$
Sun+r? "re+itors or 8oo+s $ 3$5. ..$03 ..$20 .0$04 .0$5
"re+itors or !9penses $ $ $ $ $ $
6$-1 .$04 .$04 .$04 .$04 .$0
&ther current Lia7ilities an+ provisions.$46 -$61 -$62 $5 $55 .$
Net C7rrent Assets (1+ )(.' )6(+& &.() &() &&('
F7n9s 3e!lo"e9 NBFIOBNCA%11+(6' 1)()* 1&(+6 11+(6 111(&+ 1.'(6
#% O!eratonal 3ata
;ross Sales 0-5$4 13$.1 1-0$1. 115$.- 143$5 2.2$6
Less: !9cise / Sales Ta9 $ $ $ $ $ $
Net Sales 0-5$4 13$.1 1-0$1. 115$.- 143$5 2.2$6
& which e9ports $ $ $ $ $ $
&ther *ncome (net) $ $ $ $ $ $
Total Re5e!ts )*(. '.+(1' ')('1 ''*(1) '+(.* 616(&
Manuacturin8 e9penses 0.3$42 62$.3 646$64 1.0$1. 16.$63 13.$3
A+m$ = Sellin8 !9penses 3$.0 .2$.4 .2$55 .3$46 .4$3- .5$2
epreciation 2$1- .6$1 .0$-0 .$63 4$5 3$1
*nterest -$2. .$55 .-$1 .0$0 ..$ 5$5
Total E<!en9t7re )'(1 '.1(& '6(& ''(& '.(1. 6.*(.
NPBT Total In5( - Total Re5e!ts%&(6 '()1 '(6+ 6(* 6(** +(&
Net roit Ater Ta9 6$24 1$-. 1$23 2$05 2$55 3$6
ivi+en+ /intt$ = sal$ To partners .$26 $54 -$ -$ -$ -$
roita7ilit? Ratio
NAT / Net Sales .$51 .$1 .$2 .$.0 .$.5 .$0
NAT / "apital !mplo?e+ -$54 6$. 6$16 1$-6 2$03 3$
Stock Turnover ratio (No o times) 1$61 6$6 -$03 -$6 -$1- -$3
Stock Turnover ratio (a?s) 23 5 ..0 .3 .6 5
e7tor Turnover ratio (No o times) .0$55 .3$15 ..5$5- .--$66 .0$2 35$5e7tor Turnover ratio (a?s) 04 0. - - -
AT / TN .0$15 .0$54 .-$. .-$60 .-$31 .-$6
"urrent Ratio .$1. .$01 .$05 .$-- .$-1 .$-
! Ratio (TTL/TN) 0$.3 0$06 .$42 .$1. .$.5 $5
! Ratio (T&L/TN) -$-- 1$-3 6$3- 6$.- -$20 -$.
@uasi ! Ratio (T&L / TN) .$0- .$51 .$36 .$11 .$-5 .$0
"re+itor Turnover ratio (No o a?s) 3 5 5 5
@uasi ! Ratio (T&L / TN) .$02 0$1 0$06 .$55 .$35 .$1
@uasi ! Ratio (TTL / TN) $21 $34 $20 $62 $-0 $.
%&RMAT A %&RMAT A %&RMAT A
ASS!SSM!NT &% &R*N; "A*TAL %*NAN"!
(Rs in Lac) (Rs in Lac) (Rs in Lac)
Borrower's Name:M/S Shiv Shakti plses A#*T! !stimate+ ro,ectionA$ . LAST !AR -.$-$0.2 -.$-$0.3 -.$-$0.4
A$ .$. ro,ecte+ Turnover (Net o Sales Return< etc)
A$ .$0 Actual Turnover (Net o Sales Return< etc) 13$.1 1-0$1. 115$
A$ .$- ariance 7etween .$. an+ .$0 a7ove (in percenta8e terms) K*/ K*/ K*
A$ .$6 Actual Mar8in contri7ute+ towar+s orkin8 "apital re>uiD
rement (i$e$< e9cess o Total "urrent AssetsC over
"urrent Lia7ilitiesC) as per Au+ite+/rovisional Balance
Sheet o last ?ear
a) Amount -0$1 -2$36 6$
7) ercenta8e to .$0 a7ove 2$-0 2$5 3$
A$ 0 "#RR!NT !AR -.$-$0.3 -.$-$0.4 -.$-$0.5
!stimates !stimates !stimates
A$ 0$. Actual Turnover (Net o Sales Returns< etc) upto the
month previous to the +ate/month o the instant appraisal
A$ 0$0 Accepta7le turnover or ull o the "urrent ear ater 1-0$1. 115$.- 143$
takin8 into Account the 0 . a7ove = other ,ustiications
a) Receiva7les other than +eerre+ =e9port
*nstalments o term loans +eerre+pa?ment
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7) ercenta8e to 0$0 a7ove 2$5 3$0.
A$ - N!T !AR -.$-$0.4 -.$-$0.5 -
A$ -$. The Turnover (net o Sales returns< etc) pro,ecte+ 7? the part? 115$.- 143$5
A$ -$0 The Turnover consi+ere+ accepta7le 7? the Appraisin8 authoD 115$.- 143$5
rit? or the instant appraisal consi+erin8< interDalia< the
relevent i8ures un+er O.O an+ O0O a7ove an+ other ,ustiiD
cations (to 7e speciie+)< i an?
A$ -$- Mar8in pro,ecte+ 7? the part? to 7e contri7ute+ in the 6$-0 60$4-
ne9t ?ear or orkin8 "apital %inance$
A$ -$6 Mar8in stipulate+ 7? the Appraisin8 Authorit? D
This mar8in is to 7e hi8her amon8 the ollowin8:
a) !ither 1 o the -$0 a7ove 03$52
7) &r the amount as per -$- a7ove 6$-0
31.03.2017 31.03.2018 31.03.2019 3
A$ 6 !RM*SS*BL! BAN %*NAN"! (B% shall 7e 01 o A -$0 .--$.- .-5$34 .62$33
Minus the amount arrive+ at un+er the A -$6 a7ove) -2$36 6$-0 60$4-
A$ 6$. Amount o B% 52$-5 55$62 .-$56
A$ 6$0 ercenta8e o B% amount to A -$0 a7ove .4$. .3$35 .3$3
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%&RMAT B %&RMAT B %&RMA
ASS!SSM!NT &% &R*N; "A*TAL %*NAN"!
B$ "&#NT!R "G!" &N TG! B% ARR*! AS !R A$6 AB&!
articulars Step Last "urrent Ne9t Ne9t N
No ear ear ear ear
-.$-$0.2 -.$-$0.3 -.$-$0.4 -.$-$0.5 -.$
B$ . !R%&RMAN"! ARAM!T!RS (Rs in Lac) (Rs in Lac) (Rs in
B$ .$. Avera8e Monthl? Sales (*) 60$02 66$-4 62$15 64$50
B$ .$0 Less: Avera8e Monthl? !9ps
B$ .$0$. urchase o Raw Materials -1$06 -3$.0 -5$-1 6.$14
Stores<Stocks in Tra+e< etcB$ .$0$0 ower an+ %uel .$31 .$46 .$45 0$
B$ .$0$- a8es = Salaries $-0 $-6 $-1 $-3
B$ .$0$6 &ther M8$ = Business !9ps -$- -$15 -$2. -$22
B$ .$0$1 &thers $ $ $ $
B$ .$0$2 Total Monthl? !9penses (**) 6$2. 60$44 61$0 63$2
B$ .$- Monthl? Surplus (* D **) .$21 .$1 .$6 .$-0
B$ 0 &!RAT*N; ""L!
B$ 0$. No$ o +a?s or which stock o KR!% KR!% KR!% KR!%
raw material< stores< spares
StockDinDtra+e< etc are re>uire+
B$ 0$0 Avera8e pro+uction time re>uire+ KR!% KR!% KR!% KR!%
or conversion o raw material
into %inishe+ ;oo+s (in case o
Manuacturin8/rocessin8 units)
B$ 0$- Avera8e stockin8 perio+ or 3. 4- 34 31
%inishe+ ;oo+s / Stock in Tra+e
B$ 0$6 Avera8e perio+ o cre+it sales 0. - - -
(time taken or realiPation o
Sale procee+s rom tra+e+e7tors)
B$ 0$1 T&TAL &!RAT*N; ""L! (*) KR!% KR!% KR!% KR!%
B$ - AR&*MAT! R!@#*R!M!NT &% &R*N; "A*TAL %*NAN"!
B$ -$. ;ross orkin8 "apital re>uire+ KR!% KR!% KR!% KR!%
(Step No **) 9 (Step No *)
- +a?s in the &peratin8 "?cle
B$ -$0 Less: Avera8e amount o Sun+r? 3$5. ..$03 ..$20 .0$04
"re+itors< e>uivalent to
one operatin8 c?cle/a+v$ rom customers or Supplies
B$ -$- ;R&SS &R*N; "A*TAL R!@#*R!M!NT KR!% KR!% KR!% KR!%
B$ -$6 Less: Amount that is/can 7e conD -0$1 -2$36 6$-0 60$4-
tri7ute+ 7? the Borrower
towar+s mar8in or / "
rom the Bankin8 S?stem
B$ -$1 Appro9imate re>uirement o orkD KR!% KR!% KR!% KR!%
in8 "apital %inance rom the
Bankin8 S?stem< i$e$< B$ -$- (D)
B$ -$6 a7ove$
A"T#AL R&J!"T! BAN B&RR&*N;S -1$5- .$ .$ .$
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/or=n> Ca!tal Assesment : Borro?er@s Name:M;S S Sa=t !7l
I% Na"a= Commttee T7rnoer M (Rs$ in Lacs)
.11-1 .1-1) .1)-1&
A79te9 Estmaton Proe5ton
A ro,ecte+ Accepte+ Turnover 13$.1 1-0$1. 115$.-
B orkin8 "apital (01 o A) .02$35 .--$.- .-5$34
C Mar8in (1 o A or pro,ecte+ N -0$1 -2$36 6$-0
3 Permss#le Ban= Fnan5e PBF *&(+& *6()* **(&6
II% Ton9on Commttee Tra9tonal Meto9%
A Total "urrent Assets .2$1 .2.$31 .2-$.0
B Total "urrent Lia7ilities (e9clu+in 40$06 .6$3- .0$10
C Total "urrent Lia7ilities .04$61 .01$. .00$4
(*nclu+in8 7ank 7orrowin8s = e9clu+in8 installment o Term Loan)
3 ro,ecte+ N" (AD") -0$1 -2$36 6$-0
E orkin8 "apital ;ap (ADB) 34$02 .63$0 .1$2
F Minimum Stipulate+ Mar8in D .st -0$1 -2$32 6$-0
(01 o ! or N"() which ever is hi8her)
G Minimum Stipulate+ Mar8in D 0n+ 6$.- 6$66 6$34
(01 o A or N"() which ever is hi8her)
0 Ma<m7m Permss#le Ban= F &6(1 11.(+ 11.(
I Ma<m7m Permss#le Ban= F )(1& 1.6(' 1.*(
CCAs per 8ui+elines workin8 capital limit is to consi+er either B% or MB% which e
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Assessment of Bank Guarantee
Sr Particulars
A Existing Level of BG.
B Less BG expected to be returned the e!r
C Expected Level of re"!in BG #$%B&
D 'ontr!cts in h!nd (here BG re)uired
E 'ontr!cts expected during the e!r F *ot!l eligible contr!cts #E+,&
G BG re)uired for eligible contr!cts #!s per det!ils&
H BG re)uire"ent for !n other purpose #-pecif&
I *ot!l re)uire"ent of BG during the e!r #'+G+&
DETAILS
Sr.
TOTAL
Assessment Yr!""#$"
Details of Contracts %mentionIn&an'(e)*ecte'+
,alue inLacs
BGre-uire'
,alue of BGre-uire'
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2015 201/ 201 2018
3/5 3/5 3/5 3/5
'ost of -!les 224.3 44./ 4/.8 522.8
/0 32.4 2./5 112.// 112.31
ti"es /.85 5.12 4.41 4.//
/a1 0aterials %'a2s+ 34 5$ 64 56
FG 8.44 24.85 3.33 41.40ti"es 2/.5 1.10 12./3 12./3
Finis&e' 7oo's %'a2s+ $8 $# !# !#
/ 0 112 10
Stock turno9er 'a2s / 0 112 10
:et ;ort&
Particulars !"$4 !"$8 !"$3
pening * 25.22 2.53 34.1
$dd 6rofit !fter t!x 5.31 5./ /.2
7ncre!se in e)uit sh!r 0 0 0
Less (ithdr!(!l 1 1.1 1.2
'losing * 2.53 34.1 3.1
Turno9er met&o'
Particulars Estimate' Pro<ecte'
!"$!$4 !"$4$8
!& Part57lars A79te9 Estmate9 Proe5te9
b& .1& .1' .16
c& Net sale pro,ection 0-5$4 13$.1 1-0$1.
d& 15$51 .02$35 .--$.-
e& ..$55 01$-2 02$2-
e& 00$.3 -0$1 -2$36
f& 00$.3 -0$1 -2$36
B% -3$34 56$36 52$-5
$ met&o'
PA/TIC=LA/S !"$8 !"$3 !"$>*ot!l 'urrent $ssets /5.42 1/0.50 1/1.5
1.84 11.3/ 14.3
or9ing '!pit!l G!p /3.58 14.14 14.02
:!rgin 25; of 'G 15.0 3.2 3/./
$v!il!ble ' 22.1 32.05 3/.4
01 o (a) a7ove viP
total re>uirement o
orkin8 capital$
1 o (a) a7ove viP
mar8in or workin8
capital$
Actual / ro,ecte+
N"
Mar8in or workin8
capital or Actual /
ro,ecte+ N"<whichever is hi8her
Less 'urrent li!bilities#ther th!n B!n9Borro(ings &
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22.1 32.05 3/.4
:6B, 41.41 11.0 110.28
Particulars Au'ite' Pro9isional Estimation Pro<ection
4$."4.$! 4$."4.$4 4$."4.$8 4$."4.$3
O*enin7 T:; 31.3 1.3 22.38 23.55
A''? Profit after ta) 5.08 4.58 5.1 /.08
Increase in e-uit2 ( s&a 0 0 0 0
A'<ust? ;it&'ra1als 1.2 1.3 4 4Closin7 T:; 1.3 22.38 23.55 25./3
35.0 22.38 23.55 25./3
6!rticul!rs $udited 6rovision!l Esti"!tion 6ro<ection
31.03.12 31.03.13 31.03.14 31.03.15
pening * 31.3 1.2 23.11 40.3/
$dd 6rofit !fter t!x 5.0 5.32 5.5 5.
7ncre!se in e)uit sh!r %15.3/ 0 15 0
$d<ust ithdr!(!ls 1.2 1.3 3.5 3.5
'losing * 1.2 23.11 40.3/ 42.83
1.2 23.11 40.3/ 42.83
S( No( 8ear 7antt" Total
. 0.-D.6 1 3431 -5-31
0 0.6D.1 .0 4.2 5350
- 0.1D.2 .0 54 ..32
6 0.2D.3 .0 ..61 .-36
1 0.3D.4 .0 .-21 .1234
Part57lars !stimate+ ro,ection ro,ection ro,ection
:ini"u" stipul!ted"!rgin 25; of 'G6ro<ected ' #(hichever is higher&
Mont o$
O!eraton
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-.$-$0.6 -.$-$0.1 -.$-$0.2 -.$-$0.3
&penin8 TN 05$6 -6$4 -4$23 6-$1
6$24 1$-. 1$23 2$05
0.2 0.84 0./
Closn> TN/ )&(. )(6+ &)(' &()
0.2 0.84 0./
Part57lars .1 .1) .1& .1'
A79te9 A79te9 Estmate9 Proe5te9&penin8 TN -6$.. -3$.3 --$1- --$1-
-$2 3$-5 .$1 .-$-6
$ $ $ $
$ $ $ $
$ $ $ $
Closn> TN/ -3$.3 66$12 6-$14 62$43
8ear .16 .1+ .1 .1*
Net Blo5= 128.03 113.02 .8/ 88.32
Term Loan O;s 50.00 54.24 43.5 33./
FACR 2.5/ 2.08 2.2 2./2
8ear .16 .1+ .1 .1*
Net Blo5= 128.03 113.02 .8/ 88.32
Term Loan O;s 4 82 0 58
FACR 1.3/ 1.38 1.43 1.52
A99: Reserve/ roit
ater ta9/ loss
In5rease in e>uit? /
share premium
Less: "han8e in
intan8i7le Assets
Less: ivi+en+s /
with+rawal
A99: Reserve/ roit
ater ta9/ loss
In5rease in e>uit? /
share premium
Less: "han8e in
intan8i7le Assets
Less: ivi+en+s /
with+rawal/&ther
ith+rawals
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Part57lar MEANS OF FINANCE
1Lan+ .$- 6.$61
0$4 1$
2-$50 Term Loan .1.$
plant = machiner? -3$
live stock ..0$
electrical installation -$
water works 0$
+eposit .$.1
0$
TOTAL &(&' TOTAL &(&' 0.00
Part57lar"!rgin contribut $"ount B!n9 ,in!nce ;
Lan+ .$- 100.00; 1.30 0.00;
0$4100.00; 2.08 0.00;
2-$50
30.00; 1.18 0.00;
lant = machiner? -3$ 2.03; 10.4 0.;
Live stock ..0$ 28.5; 32.00 1.43;
electrical installation -$ 100.00; 3.00 0.00;
water works 0$ 100.00; 2.00 0.00;
+eposit .$.1 100.00; 1.15 0.00;
0$100.00; 20.00 0.00;
TOTAL &(&' *1(&'
articulars 0.1D.2 0.2D.3 0.3D.4 0.4D.5
No$ o cows .64 .10 .2 .3-
Cost o$
Proe5t
romoterQs
contri7ution
Lan+ = Site
+evelopment
#nsecure+
Loans rom%rien+s =
Relatives
Boun+r? wall =
encin8 = "ivil work
mar8in or workin8
capital
Cost o$
Proe5t
Lan+ = Site
+evelopment
Boun+r? wall =
encin8 = "ivil
orkm<
mar8in or workin8
capital
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.0$5415 .-$ .0$55 .0$55
.50.$5. .532$ 033$36 0062$12
1-4.-1$3 11-04$ 14.324$-0 205-3$
Sales rice per Liter -0$ -0$ -0$ -0$
.30$0 .33$1 .42$.3 0.$05
8ear .1' .16 .1+ .1
Net Blo5= 56$22 52$54 46$22 36$.4
Term Loan O;s 1$ 16$06 6-$51 --$23
FACR .$45 .$35 .$5- 0$0
Part57lars!stimate+ ro,ecte+ ro,ecte+ ro,ecte+
0.1 0.2 0.3 0.4&penin8 TN -6$.. )(+* &&(1 &*(++
6$24 1$-. 1$23 2$05Reserve/ roit ater ta
Closn> TN/ )(+* &&(1 &*(++ '6(.6
3.1 40.2 43.58 4/.8
1./2 3.18 /.1 .1
Part57lars .1) .1& .1' .16
A79te9 Pro Estmate9 Proe5te9
&penin8 TN 611$5 614$.- 123$-2 203$.5
6$24 1$-. 1$23 2$05
.6$5 13$.2 3$41
Less: /t9ra?al .$26 $54 - -
Closn> TN/ &'(1) '6+()6 6+(1* +.1())
3.1 40.2 43.58 4/.8
er +a? Milk
ro+uction per aninal
Milk pro+uction per
+a?
Milk pro+uction per
annum
Total Revenue rom
Milk (in Lacs)
A99:
In5rease in e>uit? / A
Less: ivi+en+s / with
A99: Reserve/ roit
ater ta9/ loss
In5rease in e>uit? /share premium
A33: ;eneral
Reserves
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420./ 52/.44 583./1 /54.4/
455.0
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201 2020 2021
3/5 3/5 3/5
550.3 5.35 /0.88
112.52 110.18 104.88
4.8 5.2/ 5.82
53 ># >4
43.5 45.8 48.2812./3 12./3 12./3
!# !# !#
104 8 2
104 8 2
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1531 /02.83
1531 14.1/1531 1800.4/1531 2103.51531 2400.30
ro,ection
Aera>e
!r5e o$
teMo#les
Total
Sales
Rs(nLa5s%
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64$4-
KR!%
1.08
DREF
1.08
.. .1 .8.18 /.2 /1.43
23.3 13.10 2.81
3.34 5.2 21.8/
.. .1 .8.18 /.2 /1.43
34 10 0
2.3 /.3 0
-.$-$0.
4
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$"ount
0.00
0.00
44.4
2/.2/
80.00
0.00
0.00
0.00
0.00
1'1(..
.51
0.5D
00
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.0$55
12.8545
01-0$01
-0$
002$45
.1* .. .1
21$04 13$3. 1.$04
0-$-5 .-$. 0$4.
0$35 6$6. $
ro,ecte+ ro,ecte+ ro,ection
0.5 00 00.
'6(.6 6)(.' +.(&*
2$55 3$66 3$34
6)(.' +.(&* +(+
50.85 55.2 5.0/
12.2 15.2 21.21
.1+ .1 .1*
Proe5te9 Proe5te9
3.$-- 356$0 54$.5
2$55 3$66 3$34
44$3 .5$3- .-6$00
- - 2
+*&(. *.(1* 1.&&(1*
50.85 55.2 5.0/
35-$.
6
Proe5te
9
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43.1 852.0 8.13
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0(s @ALA/A
DESC/IPTI
=epreci!tion
7nt. on *er"
7nt. on *er"
TOTAL
/EPAY0E:
>ep!"ent o
7nt. on *er"
7nt on *er" L
TOTAL
D.S.C./
a7e D.S.C./
a7e D.S.C./
@=STFICATI
*he p!rt is d
(ith :!h!n!
6!rt is h!vin
? the h!ve r
,or the s!id t
*he !ver!ge
for s!nctionin
before>e"uner!ti
on
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2014%15
2014%15
2015%1/
201/%1
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201/%1
201/%1
i
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i
Part57lar
s
&penin8
TN
A99:
Reserve/
roit aterta9/ loss
In5rease
in e>uit? /
share
premium
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Less:
"han8e in
intan8i7leAssets
Less:
ivi+en+s /
with+rawal /&ther
ith+rawal
Closn>
TN/
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0 T/A:SPO/T BILASP=/ %C.G+
CALC=LATIO: OF DEBT CO,E/AGE /ATI
4$("4($!
20./
2.3
/.43
18.3
$45.66
OF LOA:
/0.1
/.43
18.3
63.34
$.>$
:S
e!ling (ith us since 14 ? (or9ing !s tr!nsporters ? (!gon lo!ders
i 'o!lfields Ltd.
g subst!nti!l !"ount of !lloted tenders in h!nd for lo!ding ? tr!nsporting@
e)uested for 02 p! lo!ders to co"plete the tender s"oothl ? ti"el.
er"lo!n p!rt is contributing !s "!rgin 18 l!cs ie 20.45; of the tot!l cost.
=-'> is 1.41@thus loo9ing to the genuine re)uire"ent@ (e reco""end
g the s!id *er" lo!n of >s 0 L!cs for purch!sing the p! lo!ders
ear
0.1D.2
0.2D.3
0.3D.4
0.4D.5
0.5D000D0.
00.D00
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0ont&
$pril
:!
Aune
Aul
$ugust-epte"ber
ctober
ove"ber
=ece"ber
A!nu!r
,ebru!r
:!rch
0ont&
$pril
:!Aune
Aul
$ugust
-epte"ber
ctober
ove"ber
=ece"ber
A!nu!r
,ebru!r
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o* al installment al int rate int
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0ont& o* al installmenal int rate int cls7 al
$pril 0.00 0.00 0.00 11.5; 0.00 0.00
:! 0.00 0.00 0.00 11.5; 0.00 0.00
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Aul 38./8 1.1/ 3.52 11.5; 0.38 3.0
$ugust 3.52 1.1/ 3/.3/ 11.5; 0.3 3/.3
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ctober 35.20 1.1/ 34.04 11.5; 0.34 34.38
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48.03 3/.00; 1.2 /4.00; 30.4
44.5 2.00; 12.04 3.00; 32.55
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1.00 100.00; 1.00 0.00; 0.00
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out side li! 123.3 21.2 20/.1 13. >E,C 184.1 14.5 1/5
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)u!si c!p 34.11 33.53 33.53 33.53 >E,C 33.53 33.53 33.53
$dd 1.28 4.45 .11 80.4 >E,C 84.38 88.82 0.5
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2012 2013 2014 2015 201/ 201 2018 201
TTL 80.48 1.4 81.18 0. >E,C /0./2 50.33 4.51
)u!si c!p 34.11 4.15 52.15 52.15 52.15 52.15 52.15 52.15
=iff 4/.3 44.32 2.03 18.5 >E,C 8.4 %1.82 %4./4
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TOL 123.3 21.2 20/.1 13. >E,C 184.1 14.5 1/5
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$dd 4./2 4.3 10.3 112.3 121.3 130.3 13.3 148.3
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TL or Live stock
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0.11333
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6400300019332.00 1184815.00
6400300019531.00 3900212.00
6400300019664.00 8319630.00
6400300019774.00 773481.00
6400300022516.00 1179067.00
6400300022515.00 2870773.00
6400300023750.00 700000.00
6400300023751.00 1000000.006400300023752.00 1000000.00
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