8/6/2019 Bal Sheet Maa Jagdamba Bhandar

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BHOWANIPORE BRANCH(0908), KOLKATA

BALANCE SHEET ANALYSIS

M/S MAA Jagdamba Bhandar Rs in Lacs

I FINANCIAL INDICATORS Audited Audited unaudited Estimated

2009 2010 2011 2012

1 Tan ible Net Worth TNW 3.70 4.49 4.98 5.382 Total Liabilities/TNW 27.63 21.20 20.14 23.62

3 Funded Debt/TNW 0.00 0.00 0.004 Net Workin Ca ital . . . .

5 Current Ratio 1.033 1.043 1.045 1.0396 Stock Holdin sRaw Material months consum tionIm ortedIndigenous

0.00 0.00 0.00 0.00

Stock in rocess months COP 0.00 0.00 0.00 0.00Finished oods months COS 0.08 0.04 0.05 0.05Other s ares months consum 0.00 0.00 0.00 0.00Im ortedIndi enous

1.51 1.19 1.30 1.301.55 1.24 1.20 1.209 Net Sales 718.66 870.98 1038.35 1038.35

0.05 21.20 15.10 15.1011 O eratin rofit/Sales % 0.46 0.40 0.25 0.2512 Net Profit/Sales % 0.49 0.44 0.33 0.3313 Net Profit/TNW % 94.32 85.52 63.20 63.20III Bank Finance WC+TL14 Total Bank borrowin

Sub TotalBALANCE SHEET ANALYSIS

M/S Ralicon India Rs in Lacs

Particulars Audited Audited Pro Pro1 NET SALES 2009 2010 2011 2012i. Domestic Sales 718.66 870.98 902.13 1038.35ii. Ex orts 0.00 0.00 0.00 0.00Total 718.66 870.98 902.13 1038.35Sub TotalI O enin Stock: Raw material 0.00 0.00 0.00 0.00Finished Goods 7.06 2.42 3.50 3.80Work in Process 0.00 0.00 0.00 0.00

701.73 856.43 885.14 1017.92Manufacturin Ex enses 2.58 3.20 3.46 3.98De reciation 0.05 0.08 0.10 0.06III Less: Closin Stock :Rawmaterial 0.00 0.00 0.00 0.00Finished Goods 2.42 3.50 3.80 4.56Work in Process 0.00 0.00 0.00 0.00Sub Total 709.00 858.63 888.40 1021.203 Gross Profit + /Loss - 1-2 9.66 12.35 13.73 17.154 Sellin & Administrative Ex enses 5.88 8.46 9.85 11.315 Interest & Financial Char es 0.46 0.38 0.25 3.29Sub Total 6.34 8.84 10.10 14.606.O eratin Profit + /Loss - 3- 4+5 3.32 3.51 3.63 2.55

I. Other income 0.3 0.48 0.40 1.00II Other ex enses 0 0 0.00 0.00Sub Total 0.30 0.48 0.40 1.008 Profit before tax + /Loss - 3.62 3.99 4.03 3.559 Income Tax Provision 0.13 0.15 0.17 0.1510 Net Profit after Tax + /Loss - 3.49 3.84 3.86 3.4011 Net Profit before de r/tax & I.A 3.54 3.92 3.96 3.4612 Cash eneration 3.54 3.92 3.96 3.4613 Dividend/Accumulated Loss 0.00 0.00 0.00 0.0014 Retained Profit 10-13 3.49 3.84 3.86 3.4015 Net Cash Accrual 12-13 3.54 3.92 3.96 3.46

7 Sundr Debtors months ross8 Creditors for urchase months

10 % rise + /fall - in sales durin

15 % of increase in bank borrowin s

II Add: R. Material & Stores

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Working Capital Assessment

Audited Audited Proj Proj

A Operating Data 2009 2010 2011 2012

ii Gross Sales 718.66 870.98 902.13 1038.35

iii Net Sales 718.66 870.98 902.13 1038.35iv Consumption of Raw materials 701.73 856.43 885.14 1017.92

v Cost of Production 704.36 859.71 888.70 1021.96

vi Cost of Sales 709.00 858.63 888.40 1021.20

vii Gross Profit 9.66 12.35 13.73 17.15

Viii Profit before tax (Net) 3.62 3.99 4.03 3.55

ix Cash Generation 3.54 3.92 3.96 3.46

B Assessment

Raw materials Imported

-Indigenous 0.00 0.00 0.00 0.00

Consumable spares -Imported

-Indigenous

Work in progress 0.00 0.00 0.00 0.00

Advances to suppliers

Finished goods 2.42 3.50 3.80 4.56

Receivables 90.35 86.64 86.38 112.60

Export

Domestic

Other Current assets 7.28 5.19 11.00 10.88

Total 105.55 99.27 104.78 132.04

Trade Creditors 90.89 88.33 88.59 101.79

Other Current Liabilities 0.32 0.27 0.31 0.30

Total 91.21 88.60 88.90 102.09

III Working capital gap total of (I-II) * 14.34 10.67 15.88 29.95

IV 25% Margin on total current assets* 26.39 24.82 26.20 33.01

V Actual/projected net working capital 3.33 4.07 4.49 4.95

VI ( III-IV) -12.05 -14.15 -10.32 -3.06

III-V 11.01 6.60 11.39 25.00

11.01 6.60 11.39 25.00

0.00 0.00 0.00 0.00

Limit considered 15.00 6.60 11.39 25.00

I Current Assets

II Current Liabilities other than Bank Borrowings

Permissible Bank Finance (III-V) or (III-V)

VII Excess borrowings representing shortfall in net

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projected

2013

6.13

23.240

5.75

1.04

0

0.05

0

1.32

1.2

1195.14

32.48

0.38

0.4

77.65

2013

1195.14

0

1195.14

0

4.56

1170.6

4.58

0.05

5.48

0

1174.31

20.83

13

3.32

16.32

4.51

0.5

31.13

0.5

5.01

0.254.76

4.81

4.81

0

4.76

4.81

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2013

0

05.48

0

4

0

131.42

7.32

148.22

0

0

1.53

1.53

1.15

0.38

0

0

0

0

0

148.6

25

0

117.07

0.4

142.47

0

0

0

0

5.38

0.75

6.13

148.6

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2013

1195.14

1195.141170.6

1175.23

1174.31

20.83

5.01

4.81

0

0

5.48

131.42

7.32

148.22

117.07

0.4

117.47

30.75

37.06

5.75

-6.31

25

25

0

25