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    CAM - Calculation - PACKMAN

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    madhukar sahay
    This document contains customer details for 3 individuals including their names, customer IDs, constitution, industry, category, business type, profile, age, company name, address, years of experience, relationship to applicant, and other financial details. It provides loan eligibility details for different programs including verified income, lease rental, balance transfer, liquid income, top up, repayment track, banking, internal assessment, and other programs. It also includes a credit appraisal memo documenting the loan amount, property value, eligibility, sanctioned loan, fees, customer information, and recommendation.

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    CAM - Calculation - PACKMAN

    Uploaded by

    madhukar sahay
    14 views337 pages
    This document contains customer details for 3 individuals including their names, customer IDs, constitution, industry, category, business type, profile, age, company name, address, years of experience, relationship to applicant, and other financial details. It provides loan eligibility details for different programs including verified income, lease rental, balance transfer, liquid income, top up, repayment track, banking, internal assessment, and other programs. It also includes a credit appraisal memo documenting the loan amount, property value, eligibility, sanctioned loan, fees, customer information, and recommendation.

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    Original Title

    Copy of CAM - Calculation - PACKMAN (1)

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    This document contains customer details for 3 individuals including their names, customer IDs, constitution, industry, category, business type, profile, age, company name, address, years of experience, relationship to applicant, and other financial details. It provides loan eligibility details for different programs including verified income, lease rental, balance transfer, liquid income, top up, repayment track, banking, internal assessment, and other programs. It also includes a credit appraisal memo documenting the loan amount, property value, eligibility, sanctioned loan, fees, customer information, and recommendation.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    14 views337 pages

    CAM - Calculation - PACKMAN

    Uploaded by

    madhukar sahay
    This document contains customer details for 3 individuals including their names, customer IDs, constitution, industry, category, business type, profile, age, company name, address, years of experience, relationship to applicant, and other financial details. It provides loan eligibility details for different programs including verified income, lease rental, balance transfer, liquid income, top up, repayment track, banking, internal assessment, and other programs. It also includes a credit appraisal memo documenting the loan amount, property value, eligibility, sanctioned loan, fees, customer information, and recommendation.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    of 337

    SystemInputData_CustDetailsIndv

    R.CASE_CUSTOMER_ROLE_TYPE M.CUSTOMER_ID CUSTOMER_NAME


    Customer Type Customer ID Customer Name
    PRAPPL 401395 AMAN ENTERPRISES PROP RAG
    COAPPL 401396 RAGHUBIR GOEL
    COAPPL 401397 HEMANT GOYAL

    Page 1
    SystemInputData_CustDetailsIndv
    CUSTOMER_CONSTITUTION INDUSTRSUB_INDUST CUSTOMER_CATEGORY BUSINESS_TYP
    Constitution Industry Sub Industry Category Business Type
    CAT A Self Employed OTHER INDUSTRIES Trader / Distributor / WholesTrader
    CAT A Self Employed OTHER INDUSTRIES Trader / Distributor / WholesTrader
    CAT A Self Employed OTHER INDUSTRIES Trader / Distributor / WholesTrader

    Page 2
    SystemInputData_CustDetailsIndv
    CUST_PROFILE PROFIT_SHARE CUSTOMERCURRENT_A COMPANY_NAME
    Customer Profile Share in profile(%) Birth Date Current Age Company name
    CAT A Self Employed 2017-07-25
    CAT A Self Employed 1971-01-01 49 Years 5 Months 16 Days
    CAT A Self Employed 1972-07-15 47 Years 11 Months 2 Days

    Page 3
    SystemInputData_CustDetailsIndv
    COMPANY_CATEGO CUSTME if(ifnull(EXPERIENCE,' G.DESCRIPTION CUSTOMER_CATEGORY
    Company Category Pan No. No. of Yrs of Experience Customer Category
    3
    A 5
    A 5

    Page 4
    SystemInputData_CustDetailsIndv
    G2.DESCRIPTION AS CUSTOMER_CONSTITUTION CUSTOMER CUSTMER CUSTOME
    Company Constitution Registrati Pan/Tan noVat Reg no
    CAT A Self Employed
    CAT A Self Employed
    CAT A Self Employed

    Page 5
    SystemInputData_CustDetailsIndv
    G1.DESCRIPTION AS CUSTOMER_BUSINESS_SEGMEN CUSTOMECUSTOMEG3.DESCRYEAR_OF_
    Business Segment Institution Web adresNature of Years in B
    SMALL AND MEDIUM ENTERPRISE  TRADING 3

    Page 6
    SystemInputData_CustDetailsIndv
    SHOP_ESTSALES_TAX_TIN_NO DGFT_NO CUSTOMER_REFERENCE
    Shop & EsSales tax/TIN No DGFT No/I Referred By

    Page 7
    SystemInputData_CustDetailsIndv
    RELATION_WITH_APPLICANT NOW() CD.CASE_DATE CD.FINANCIAL_YEAR
    Relationship with applicant current Date login Date FINANCIAL_YEAR
    2020-06-18 1 2020-06-18 17:19:3 2019-2020
    2020-06-18 1 2020-06-18 17:19:3 2019-2020
    2020-06-18 1 2020-06-18 17:19:3 2019-2020

    Page 8
    Future Money Mortgage Loan Eligibility Calculator
    1 Verified Income Program (VIP)

    2 Lease Rental Discounting (LRD)

    3 Balance Transfer Program (BT)

    4 Liquid Income Program (LIP)

    5 Top Up Program

    5 Repayment Track Program (RTR)

    6 Banking Program (BP)

    7 Internal Assesment Program (IAP)

    8 Low LTV Program

    9 No Income Proof

    10 VIP Plot

    11 LIP Plot

    12 Pure Rental

    13 Citifinancial Buyout

    13 Gross Profit

    14 Gross Margin

    15 Gross Receipt
    ligibility Calculator Version 15
    Credit Appraisal Memo Version 15
    Location DELHI Date 2020-06-18 17:19:34 Application Ref No. 32169682
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program (VIP) Verified Income Program
    City Category CAT A
    Profile CAT A Self Employed 1
    Property Type Self Occupied Residential DEVIATION TABLE

    Loan Amount Applied 5100000 NOT OK Max loan amount is 500L and Min 10L Category DEVIATION Rationale
    New Loan
    MAX LTV as per Product 65.00% Amount
    Income as per Documents 100,000 Ok Tenor 180
    LTV NA
    Property Value1 70,000,000 FOIR NA
    Property Value2 70,000,000 Age #N/A
    Property Value Considered 70000000 Pricing Pls highlight Pricing Deviation
    28898147.6133666
    Self Employ
    Eligibility of loan 28,898,148 1.5
    Loan sanctioned 5,650,000 OK
    FOIR After Sanctioning 78.51% FOIR OK Strength /Additional Mitigants

    LTV After Sanctioning 8.07% LTV OK


    ROI 8.00% Min Rate 14.00% Required
    Tenor (Months) 180 Tenor Deviation Max Tenor of VIP is 12 Years

    EMI 53,995.00 Fees(Rs) (incl. ser. tax of 10.30%)


    Fees (%) 1% 62,320
    Salaried

    Relationship with
    Customer Info Age on application Income Taken (Y / N) Retirement Age Min age check Max age check applicant
    Name Applicant 0 #N/A #N/A 0
    Name of coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0
    Name of coapp 2 47 Years 11 Months 2 Days #N/A #N/A 0
    Name of Coapp 3 0 #N/A #N/A 0
    Self Employed

    Relationship with
    Customer Info Age on application Income Taken (Y / N) Max Age Check Min Age check applicant Property owner
    Name Applicant 0 #N/A #N/A 0
    Name of coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0
    Name of coapp 2 47 Years 11 Months 2 Days #N/A #N/A 0
    Name of Coapp 3 0 #N/A #N/A 0

    Recommended By: Approved By:


    CAM-Page 1

    Property owner

    Recommended By: Approved By:


    AMAN ENTERPRISES PROP RAGHUBIR GOEL CAM- Page 2
    FOIR (salaried) 55%

    Salaried Income (Monthly) Input % considered Output Self Employed Checlist (latest yr) (Prev. yr)
    Gross Fixed Salary - 100% 0 Financial Year
    Fixed Reimbursements( LTA, Medical,Petrol) - 50% 0 ITR Filing dates
    Audited/CA attested report
    available
    Variable Allowance (Overtime,Etc.)- Average
    of Last 3 months - 50% 0 Ratios (latest yr) (Prev. yr)

    Annual Bonus (Average of Last 2 Years) - 75% 0 #N/A #N/A #N/A


    Total 0 #N/A #N/A #N/A
    Deductions (Monthly) Input % considered Output #N/A #N/A #N/A
    Professional Tax - 100% 0 #N/A #N/A #N/A
    Provident Fund - 100% 0 #N/A #N/A #N/A
    Income Tax - 100% 0 #N/A #N/A #N/A
    Total Deductions 0 #N/A #N/A #N/A
    Net Income 0 #N/A #N/A #N/A
    Obligations - Growth in t/o (%) #N/A
    Loan amount eligible as per FOIR (Rs.) - Growth in cash profit (%) #N/A
    Loan amount eligible as per LTV 45,500,000
    Loan amount eligible (lower of two) - Verification
    FCU positive
    Self Employed (annual income (Rs.) previous year latest year output CIBIL Ok
    Net profit 1,436,351 844,810 70,401 CPV, TVR positive

    depreciation 2,297,322 1,358,516 113,210 PD positive


    other non cash expenses - Reference positive
    one time income excluded - Legal Positive

    one time expenses added back - Technical Positive


    salary drwan from firm/company 1,200,000 100,000
    interest on capital of firm -
    Interest paid on loans closed/ to be taken over 326000 27,167
    Total Business Income 310,777 336000 120000 360000
    Agriculture - - 100800 36000 108000

    Interest/dividend 0 - 235200 84000 252000


    Rental - -
    Total other Income -
    Total Verified Income 310,777 1592850
    Total Obligations 190000
    Loan amount as per 150% FOIR 28,898,148
    870000
    Loan amount eligible as per Max LTV 45,500,000 609000
    Loan amount possible (Rs.) 28,898,148
    294523
    3534276 2473993.2

    Recommended By: Approved By:


    Credit Appraisal Memo Version 15
    Location DELHI
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program (VIP SUPER PRIME) Verified Income Program
    City Category CAT A
    Profile CAT A Self Employed
    Property Type Self Occupied Residential

    Loan Amount Applied 5100000

    MAX LTV as per Product 70.00%


    Income as per Documents 100,000

    Property Value1 10,200,000


    Property Value2 10,200,000
    Property Value Considered 10200000

    Eligibility of loan -

    Loan sanctioned -
    FOIR After Sanctioning 85.00%

    LTV After Sanctioning 0.00%


    ROI 8.00%
    Tenor (Months) 180

    EMI 0.00
    Fees (%) 1%
    Salaried

    Customer Info Age on application


    Name Applicant 0
    Name of coapp 1 49 Years 5 Months 16 Days
    Name of coapp 2 47 Years 11 Months 2 Days
    Name of Coapp 3 0
    Self Employed

    Customer Info Age on application


    Name Applicant 0
    Name of coapp 1 49 Years 5 Months 16 Days
    Name of coapp 2 47 Years 11 Months 2 Days
    Name of Coapp 3 0
    Credit Appraisal Memo Version 15
    Date 2020-06-18 17:19:34 Application Ref No.
    S PROP RAGHUBIR GOEL
    ied Income Program

    1
    DEVIATION TABLE

    NOT OK Max loan amount is 500L and Min 10L Category DEVIATION
    New Loan
    Amount -
    Ok Tenor 180
    LTV NA
    FOIR NA
    Age #N/A
    Pricing Pls highlight Pricing Deviation
    0
    Self Employ
    1.5

    NOT OK Max loan amount is 500L and Min 10L


    FOIR OK Strength /Additional Mitigants

    LTV OK
    Min Rate 14.00% Required
    Tenor Deviation Max Tenor of VIP is 12 Years

    Fees(Rs) (incl. ser. tax of 10.30%)


    -

    Income Taken (Y / N) Retirement Age Min age check


    #N/A
    #N/A
    #N/A
    #N/A

    Relationship with
    Income Taken (Y / N) Max Age Check Min Age check applicant
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    CAM-Page 1 AMAN ENTERPRISES PROP RAGHUBIR GOEL
    32169682

    DEVIATION TABLE

    Rationale

    ength /Additional Mitigants

    Relationship with
    Max age check applicant Property owner
    #N/A 0
    #N/A 0
    #N/A 0
    #N/A 0

    Property owner
    AMAN ENTERPRISES PROP RAGHUBIR GOEL
    FOIR (salaried) 55%

    Salaried Income (Monthly) Input % considered Output


    Gross Fixed Salary - 100% 0
    Fixed Reimbursements( LTA, Medical,Petrol) - 50% 0

    Variable Allowance (Overtime,Etc.)- Average


    of Last 3 months - 50% 0

    Annual Bonus (Average of Last 2 Years) - 75% 0


    Total 0
    Deductions (Monthly) Input % considered Output
    Professional Tax - 100% 0
    Provident Fund - 100% 0
    Income Tax - 100% 0
    Total Deductions 0
    Net Income 0
    Obligations -

    Loan amount eligible as per FOIR (Rs.) -


    Loan amount eligible as per LTV 7,140,000
    Loan amount eligible (lower of two) -

    Self Employed (annual income (Rs.) previous year latest year output
    Net profit - - -

    depreciation - - -
    other non cash expenses - -
    one time income excluded - -

    one time expenses added back - -


    salary drwan from firm/company - -
    interest on capital of firm - -
    Interest paid on loans closed/ to be taken over - -
    Total Business Income -
    Agriculture - -

    Interest/dividend - -
    Rental - -
    Total other Income -
    Total Verified Income -
    Total Obligations 0
    Loan amount as per 150% FOIR -

    Loan amount eligible as per Max LTV 7,140,000


    Loan amount possible (Rs.) -
    CAM- Page 2

    Self Employed Checlist (latest yr) (Prev. yr)


    Financial Year
    ITR Filing dates
    Audited/CA attested report
    available

    Ratios (latest yr) (Prev. yr)

    #N/A #N/A #N/A


    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    Growth in t/o (%) #N/A

    Growth in cash profit (%) #N/A

    Verification
    FCU positive
    CIBIL Ok
    CPV, TVR positive

    PD positive
    Reference positive
    Legal Positive

    Technical Positive
    Credit Appraisal Memo Version 15
    Location DELHI
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program LAP- SALARIED
    City Category CAT A
    Profile CAT A Self Employed
    Property Type Self Occupied Residential

    Loan Amount Applied 5100000

    MAX LTV as per Product 65.00%


    Income as per Documents 100,000

    Property Value1 8,019,750


    Property Value2 8,019,750
    Property Value Considered 8019750

    Eligibility of loan 4,791,955


    Loan sanctioned 28,910,000
    FOIR After Sanctioning 263.22%

    LTV After Sanctioning 360.49%


    ROI 8.50%
    Tenor (Months) 240

    EMI 250,888.00
    Fees (%) 1%
    Salaried

    Customer Info Age on application


    Name Applicant 0
    Name of coapp 1 49 Years 5 Months 16 Days
    Name of coapp 2 47 Years 11 Months 2 Days
    Name of Coapp 3 0
    Self Employed

    Customer Info Age on application


    Name Applicant 0
    Name of coapp 1 49 Years 5 Months 16 Days
    Name of coapp 2 47 Years 11 Months 2 Days
    Name of Coapp 3 0
    Credit Appraisal Memo Version 15
    Date 2020-06-18 17:19:34 Application Ref No.
    S PROP RAGHUBIR GOEL

    1
    DEVIATION TABLE

    NOT OK Max loan amount is 500L and Min 10L Category DEVIATION
    New Loan
    Amount
    Ok Tenor 240
    LTV 360.49%
    FOIR 263.22%
    Age #N/A
    Pricing Pls highlight Pricing Deviation
    4791955.13569337
    Self Employ
    1.5
    OK
    FOIR Deviation Strength /Additional Mitigant

    LTV Deviation
    Min Rate 13.75% Required
    Tenor Deviation Max Tenor of VIP is 12 Years

    Fees(Rs) (incl. ser. tax of 10.30%)


    318,877

    Income Taken (Y / N) Retirement Age Min age check


    #N/A
    #N/A
    #N/A
    #N/A

    Relationship with
    Income Taken (Y / N) Max Age Check Min Age check applicant
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    CAM-Page 1 AMAN ENTERPRISES PROP RAGHUBIR GOEL
    32169682

    DEVIATION TABLE

    Rationale

    ength /Additional Mitigants

    Relationship with
    Max age check applicant Property owner
    #N/A 0
    #N/A 0
    #N/A 0
    #N/A 0

    Property owner
    AMAN ENTERPRISES PROP RAGHUBIR GOEL
    FOIR (salaried) 60%

    Salaried Income (Monthly) 142596 % considered Output


    Gross Fixed Salary 87,817 100% 87,817
    Fixed Reimbursements( LTA, Medical,Petrol) 50% 0

    Variable Allowance (Overtime,Etc.)- Average


    of Last 3 months 54,779 50% 27389.5

    Annual Bonus (Average of Last 2 Years) - 75% 0


    Total 115,207
    Deductions (Monthly) Input % considered Output
    Professional Tax - 100% 0
    Provident Fund 3,745 100% 3745
    Income Tax 8,467 100% 8467
    Total Deductions - 12212
    Net Income - 102994.5
    Obligations 20,211
    Loan amount eligible as per FOIR (Rs.) 4,791,955
    Loan amount eligible as per LTV 5,212,838
    Loan amount eligible (lower of two) 4,791,955
    CAM- Page 2

    Self Employed Checlist (latest yr) (Prev. yr)


    Financial Year
    ITR Filing dates
    Audited/CA attested report
    available

    Ratios (latest yr) (Prev. yr)

    #N/A #N/A #N/A


    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    Growth in t/o (%) #N/A
    Growth in cash profit (%) #N/A

    Verification
    FCU positive
    CIBIL Ok
    CPV, TVR positive

    PD positive
    Reference positive
    Legal Positive

    Technical Positive
    Credit Appraisal Memo Version 15
    Location DELHI
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program LAP - NRI SALARIED
    City Category CAT A
    Profile CAT A Self Employed
    Property Type Self Occupied Residential

    Loan Amount Applied 5100000

    MAX LTV as per Product 65.00%


    Income as per Documents 100,000

    Property Value1 10,200,000


    Property Value2 10,200,000
    Property Value Considered 10200000

    Eligibility of loan -

    Loan sanctioned -
    FOIR After Sanctioning #DIV/0!

    LTV After Sanctioning 0.00%


    ROI 8.00%
    Tenor (Months) 180

    EMI 0.00
    Fees (%) 1%
    Salaried

    Customer Info Age on application


    Name Applicant 0
    Name of coapp 1 49 Years 5 Months 16 Days
    Name of coapp 2 47 Years 11 Months 2 Days
    Name of Coapp 3 0
    Self Employed

    Customer Info Age on application


    Name Applicant 0
    Name of coapp 1 49 Years 5 Months 16 Days
    Name of coapp 2 47 Years 11 Months 2 Days
    Name of Coapp 3 0
    Credit Appraisal Memo Version 15
    Date 2020-06-18 17:19:34 Application Ref No.
    S PROP RAGHUBIR GOEL

    1
    DEVIATION TABLE

    NOT OK Max loan amount is 500L and Min 10L Category DEVIATION
    New Loan
    Amount -
    Ok Tenor 180
    LTV NA
    FOIR #DIV/0!
    Age #N/A
    Pricing Pls highlight Pricing Deviation
    0
    Self Employ
    1.5

    NOT OK Max loan amount is 500L and Min 10L


    #DIV/0! Strength /Additional Mitigants

    LTV OK
    Min Rate 14.00% Required
    Tenor Deviation Max Tenor of VIP is 12 Years

    Fees(Rs) (incl. ser. tax of 10.30%)


    -

    Income Taken (Y / N) Retirement Age Min age check


    #N/A
    #N/A
    #N/A
    #N/A

    Relationship with
    Income Taken (Y / N) Max Age Check Min Age check applicant
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    CAM-Page 1 AMAN ENTERPRISES PROP RAGHUBIR GOEL
    32169682

    DEVIATION TABLE

    Rationale

    ength /Additional Mitigants

    Relationship with
    Max age check applicant Property owner
    #N/A 0
    #N/A 0
    #N/A 0
    #N/A 0

    Property owner
    AMAN ENTERPRISES PROP RAGHUBIR GOEL
    FOIR (salaried) 60%

    Salaried Income (Monthly) Input % considered Output


    Gross Fixed Salary - 100% 0
    Fixed Reimbursements( LTA, Medical,Petrol) - 50% 0

    Variable Allowance (Overtime,Etc.)- Average


    of Last 3 months - 50% 0

    Annual Bonus (Average of Last 2 Years) - 75% 0


    Total 0
    Deductions (Monthly) Input % considered Output
    Professional Tax - 100% 0
    Provident Fund - 100% 0
    Income Tax - 100% 0
    Total Deductions - 0
    Net Income - 0
    Obligations -

    Loan amount eligible as per FOIR (Rs.) -


    Loan amount eligible as per LTV 6,630,000
    Loan amount eligible (lower of two) -
    CAM- Page 2

    Self Employed Checlist (latest yr) (Prev. yr)


    Financial Year
    ITR Filing dates
    Audited/CA attested report
    available

    Ratios (latest yr) (Prev. yr)

    #N/A #N/A #N/A


    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    Growth in t/o (%) #N/A

    Growth in cash profit (%) #N/A

    Verification
    FCU positive
    CIBIL Ok
    CPV, TVR positive

    PD positive
    Reference positive
    Legal Positive

    Technical Positive
    Property address Property No:- 1/63, WHS Kirti Nagar, New Delhi-110015
    Type Rented commercial
    Val 1 CSV 159378000
    Val 2 Aegis 156495900
    Diff in vals 1.84%
    Val considered 157936950
    Loan amount 50000000
    LTV on loan amount 31.66%
    comments 

    The subject property is a B+G+3(part) storied building built on 3 sides


    open/ corner/ 120ft road facing plot of 3030 sqft or 336.67 sqyd. Plot
    area as per documents, built-up area as actual and permissible area as
    per by-laws is mentioned. Area 444 sqft Tin shed and 168 sqft T-Iron
    stone slab as temporary constructed with on roof not considered
    built-up area not mentioned in the report. The document provided in
    favour of Sanjeev Ajmani and Yogyata Ajmani only WILL Deed the
    same to be noted. Although the property is appearing in the MCD
    Csv
    Demolition list moreover entire property being used as a commercial
    on the industrial plot for which regularized building plan along with
    the complete commercial conversion charge receipt are not provided
    (The provided commercial conversion are underpaid without parking
    details and calculation sheet) are not provided, still, valuation is given
    on your request. As the property is 3 sides open/ corner/ 120ft road
    facing thus valued accordingly and valuation is given in commercial
    potential.

    Property is rented to M/s Urban Ladder at the time of visit. Sanction


    plans & documents pertaining to commercial conversion with
    calculation sheet / affidavit must be taken in this case before
    considering this report . Roof of the third floor is constructed with tin
    Aegis
    sheet. Declaration: Property is under MCD demolition list. 768
    B/UC/WZ/08/767 16-Dec-08 Owner/Builder 1/63, WHS, Kirti Nagar
    U/c of TF (GF, FF & SF are old). as per IDFC BANK request we have
    release the market value of the property.
    575167
    431375.3

    27450000

    33443000
    Credit Appraisal Memo Version 15
    Location Date
    DELHI 2020-06-18 17:19:34
    Application Ref No. 32169682
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL Name of Leasee
    Program (LRD) Lease Rental Discounting Possible monthly rent as per valuer Rent paid is not realistic
    City Category CAT A
    Profile CAT A Self Employed 1
    Property Type Self Occupied Residential LRD CALCULATION
    Loan Amount Applied 5,100,000 OK Net Rental Credit (Verified from Bank - Per Month) 728,562
    MAX LTV as per Product 65.00% MAX HE EMI as per LRD ( 90 % of Net Rental) 655705.8
    Total Lease Period (Months) - Loan Amount As per LTV 6630000
    Remaining Lease Period (Months) - Not ok .Balance LeasLoan Amount Possible as Per Rentals 48,416,911
    Property Value1 10,200,000 Loan amount possible ( lower of above two) 6,630,000
    Property Value2 10,200,000
    Property Value Considered 10200000
    Loan Amount Eligible 6,630,000
    Loan Amount Sanctioned 30,000,000 NOT OK Max loan amount is 100L and Min 10L
    LTV After Sanctioning 294.12%
    ROI 9.00%
    Tenor 108 ok
    Amount of Fees in
    Rs. (incl. service tax
    EMI 406,288.00 of 10.30%)
    Fees (%) 1% 330,900

    Income Taken ( Relationship Property


    Customer Info Age on application Y / N) Max Age Check Min Age check with applicant owner Verification
    Name of applicant 0 #N/A #N/A 0 FCU positive
    Name of Coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0 CIBIL Ok
    Name of Coapp 2 47 Years 11 Months 2 Days #N/A #N/A 0 CPV, TVR positive
    Name of Coapp 3 0 #N/A #N/A 0 PD positive
    Reference positive
    Category Deviation Rationale Legal Positive
    New Loan Amount 30000000 Technical Positive
    Tenor (Months) NA
    LTV 2.94117647058824
    Age #N/A
    Pricing Pls raise pricing deviation

    Strengths

    Recommended By; Approved By:


    Credit Appraisal Memo Version 15
    Location DELHI Date 2020-06-18 17:19:34 Application Ref No. 32169682
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program (BT) Balance Transfer Program
    City Category CAT A Category Deviation R
    Profile CAT A Self Employed 1 New Loan Amount 0
    Property Type Self Occupied Residential Tenor 180

    Loan Amount Applied 5,100,000 OK LTV NA


    MAX LTV as per Product 65.00% Age #N/A
    Income as per Documents 100,000 Ok to Proceed Pricing Pls Raise Prcing Deviation

    Property Value1 10,200,000


    Property Value2 10,200,000 Strenghs

    Property Value Considered 10200000


    Multiplier Table
    Type of loan MOB Multiplier
    Loan Amount Eligible - - - #N/A
    NOT OK Max loan amount is 200L and
    Loan Amount Sanctioned - Min 10L - - #N/A
    BT multiplier for loan sanctioned #DIV/0! Obligations 0 Total
    Loan Amount as per multiplier #N/A
    LTV After Sanctioning 0.00% LTV OK Loan Amount as per LTV 6630000
    ROI 13.00% Possible Loan as per Case Out 0
    Tenor 180 Tenor DeviaMax Tenor of BT is 12 Years Possible Loan (lower of three) #N/A
    Amount of Fees in Rs. (incl. service tax of
    EMI 0 10.30%)
    Fees (%) 1% -

    Income
    Taken
    Customer Info Age on application ( Y / N) Max Age Check Min Age check Relationship with applicant Property owner
    Name of applicant 0 #N/A #N/A 0
    Name of Coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0
    Name of Coapp 2 47 Years 11 Months 2 Days #VALUE! #N/A 0
    Name of Coapp 3 0 #N/A #N/A 0

    Self Employed Checlist (latest yr) (Prev. yr)


    Verification Financial Year
    FCU positive ITR Filing dates
    CIBIL Ok Audited/CA attested
    CPV, TVR positive Ratios (latest yr) (Prev. yr)
    PD positive 0 #N/A #N/A
    Reference positive 0 #N/A #N/A
    Legal Positive 0 #N/A #N/A
    Technical Positive 0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    Growth in t/o (%) #N/A
    Recommended By: Approved By:
    Growth in cash profit (%) #N/A

    Property Type LTV norm Program


    Self Occupied Residential 65% (VIP) Verified Income Program Age
    Self Occupied Commercial 55% (LRD) Lease Rental Discountin Age of applicant #N/A #N/A
    Mixed Usage (Self Occupied) 55% (IAP) Internal Assessment Prog Age of Coapp 1 #N/A #N/A
    Rented Residential property 55% (LIP) Liquid Income Program Age of Coapp 2 #VALUE! #VALUE!
    Vacant Residential Property 50% (BT) Balance Transfer Program Age of Coapp 3 #N/A #N/A
    Rented commercial property 50% (RTR) RTR Program Age of applicant #N/A #N/A
    Banking Program Age of Coapp 1 #N/A #N/A
    Min Income Norm Salaried Self Employed Age of Coapp 2 #N/A #N/A
    CAT A 450000 1000000 Age of Coapp 3 #N/A #N/A
    CAT B 300000 800000 8 #N/A
    CAT C 150000 500000 #N/A

    ROI
    10000000 14.00% 13.75%
    14.00%

    AGE TABLE & Min Income Table Minimum Age Income Y Minimum Age Income N Max Age Income Y
    450000 Min income f 0 23 18 65
    300000 Min income f 0 23 18 65
    150000 Min income f 0 23 18 65
    CAT A Self Employed 100000 Ok to Proce 1 23 18 70
    CAT B Self Employed 80000 Ok to Proce 1 23 18 70
    CAT C Self Employed 60000 Ok 1 23 18 70

    Min/Max Loan possible


    CAT A 1000000 20000000 OK NOT OK Max loan amount is 200L and Min 10L
    CAT B 8000000 10000000 NOT OK Max loan amount is 100 L and NOT OK
    CAT C 8000000 5000000 NOT OK Max loan amount is 50L and MNOT OK

    Y
    N

    Tenor Norms as per program


    12 Max Tenor of BT is 12 Years
    1 Min Tenor of BT is 1 Years

    Loan type RTR


    Auto
    Personal Loan
    Term Loan
    Home Loan
    Home Equity Loan
    Commercial Vehicle
    MOB Multiplier
    12-18 MONTHS 1.1
    19-23 MONTHS 1.2
    24-47 MONTHS 1.3

    Recommended By: Approved By:


    >=48 MONTHS 1.4
    Property Type LTV norm
    Self Occupied Residential 65%
    Self Occupied Commercial 55%
    Mixed Usage (Self Occupied) 55%
    Rented Residential property 55%
    Vacant Residential Property 50%
    Rented commercial property 50%
    Self Occupied Residential Combo 70%
    Self Occupied Commercial Combo 60%
    Mixed Usage (Self Occupied) Combo 60%
    Rented Residential property Combo 60%
    Vacant Residential Property Combo 55%
    Rented commercial property Combo 55%

    Recommended By: Approved By:


    CAM-Page 1

    Rationale

    EMI
    0

    0
    0

    Recommended By: Approved By:


    Max Age Income N
    75
    75
    75
    75
    75
    75

    Recommended By: Approved By:


    e Loan amount 1 -
    Loan amount 2 -
    Principal Outstanding 1 -
    -
    Principal Outstanding 2
    Loan amount -

    Multiplied Income
    #N/A

    #N/A
    #N/A

    Recommended By: Approved By:


    EMI/Lacs 1265
    ome N

    Financial Year
    2007-08
    2008-09
    2009-10
    Location
    Mumbai (CAT A)
    Pune (CAT A)
    Delhi (CAT A)
    Bangalore (CAT A)
    Ahmedabad (CAT B)
    Hyderabad (CAT A)
    Chandigarh (CAT B)
    Chennai (CAT A)
    Jaipur (CAT B)
    Jalandhar (CAT B)
    Ludhiana (CAT B)
    Dehradun (CAT B)
    Nasik (CAT C)
    Baroda (CAT C)
    Surat (CAT C)
    Nagpur (CAT C)
    Lucknow (CAT C)

    Recommended By: Approved By:


    Credit Appraisal Memo Version 15
    Location Date
    DELHI
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program (BT Super Prime) Balance Transfer Program
    City Category CAT A
    Profile CAT A Self Employed 1
    Property Type Self Occupied Residential
    NOT OK Max loan amount is 200L and
    Loan Amount Applied 5100000 Min 10L
    MAX LTV as per Product 70.00%
    Income as per Documents 100,000 Ok to Proceed

    Property Value1 10,200,000


    Property Value2 10,200,000

    Property Value Considered 10200000

    Loan Amount Eligible -


    NOT OK Max loan amount is 200L and
    Loan Amount Sanctioned - Min 10L
    BT multiplier for loan sanctioned #DIV/0!

    LTV After Sanctioning 0.00% LTV OK


    ROI 8.00%
    Tenor 180 Tenor Devia
    Amount of Fees in Rs. (incl. service tax of
    EMI 0 10.30%)
    Fees (%) 1% -

    Income
    Taken
    Customer Info Age on application ( Y / N)
    Name of applicant 0
    Name of Coapp 1 49 Years 5 Months 16 Days
    Name of Coapp 2 47 Years 11 Months 2 Days
    Name of Coapp 3 0

    Verification
    FCU positive
    CIBIL Ok
    CPV, TVR positive
    PD positive
    Reference positive
    Legal Positive
    Technical Positive
    Appraisal Memo Version 15
    2020-06-18 17:19:34 Application Ref No. 32169682

    Category Deviation
    New Loan Amount 0
    Tenor 180
    NOT OK Max loan amount is 200L and
    Min 10L LTV NA
    Age #N/A
    Ok to Proceed Pricing Pls Raise Prcing Deviation

    Strenghs

    Type of loan MOB


    - -
    NOT OK Max loan amount is 200L and
    Min 10L - -
    Obligations 0
    Loan Amount as per multiplier #N/A
    Loan Amount as per LTV 7140000
    Possible Loan as per Case Out 0
    Max Tenor of BT is 12 Years Possible Loan (lower of three) #N/A
    Amount of Fees in Rs. (incl. service tax of
    10.30%)
    -

    Max Age Check Min Age check Relationship with applicant


    #N/A #N/A 0
    #N/A #N/A 0
    #VALUE! #N/A 0
    #N/A #N/A 0

    Self Employed Checlist (latest yr) (Prev. yr)


    Financial Year
    ITR Filing dates
    Audited/CA attested
    Ratios (latest yr) (Prev. yr)
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    0 #N/A #N/A
    Growth in t/o (%) #N/A
    Growth in cash profit (%) #N/A
    CAM-Page 1

    Rationale

    Strenghs

    Multiplier Table
    Multiplier EMI Multiplied Income
    #N/A 0 #N/A

    #N/A 0 #N/A
    Total 0 #N/A

    Property owner
    Loan amount 1 -
    Loan amount 2 -
    Principal Outstanding 1 -
    -
    Principal Outstanding 2
    Loan amount -
    Credit Appraisal Memo Version 15
    Location DELHI Date 2020-06-18 17:19:34
    Application Ref No. 32169682
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program (LIP) Liquid Income Program
    City Category CAT A
    Profile CAT A Self Employed 1 DEVIATION TABLE
    Property Type Self Occupied Residential Authority DEVIATION Rationale
    New Loan
    Loan Amount Applied 5,100,000 #N/A Amount 0
    MAX LTV as per Product 65.00% Tenor 180

    Income as per Documents


    (PAT+dep) 100,000 Ok LTV NA
    FOIR #DIV/0!
    Property Value1 10,200,000 Age NA
    Property Value2 10,200,000 Pricing Pls Raise Pricing Deviation
    Property Value Considered 10200000
    FOIR Allowed 65%
    Strength
    Loan Amount Eligible -

    NOT OK Max loan amount


    Loan Amount Sanctioned - is 100L and Min 10L
    FOIR After Sanctioning #DIV/0! #DIV/0!

    LTV After Sanctioning 0.00% LTV OK


    ROI 13.00% Pricing Deviation
    Tenor 180 Tenor Deviation Max Tenor of LIP is 12 Years

    Amount of Fees in Rs. (incl. service tax of


    EMI 0 10.30%)
    Fees (%) 1% -

    Max Age Relationship to


    Customer Info Age on application Income Taken ( Y / N) Check Min Age check Property owner applicant
    Name of applicant 0 #N/A #N/A 0
    Name of Coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0
    Name of Coapp 2 47 Years 11 Months 2 Days #N/A #N/A 0
    Name of Coapp 3 0 #N/A #N/A 0

    Recommended By: Approved By:


    CAM-Page 1

    Recommended By: Approved By:


    AMAN ENTERPRISES PROP RAGHUBIR GOEL CAM- Page 2

    Net Profit as per LIP agency (annual) -

    Heads ( annual income (Rs.) previous year latest year output Self Employed Checlist (latest yr) (Prev. yr)
    Net profit - - - Financial Year

    depreciation - - - ITR Filing dates


    salary drwan from firm/company - - Audited/CA attested report available
    interest on capital of firm - - Ratios (latest yr) (Prev. yr)
    Total Business Income - #N/A #N/A #N/A
    Agriculture - - - #N/A #N/A #N/A
    Interest/dividend - - #N/A #N/A #N/A
    Rental - - #N/A #N/A #N/A
    Total other Income - #N/A #N/A #N/A

    #N/A #N/A #N/A


    Total Income - #N/A #N/A #N/A
    #N/A #N/A #N/A
    Total Obligations - Growth in t/o (%) #N/A
    Growth in cash profit (%) #N/A
    Loan amount as per FOIR -

    Verification
    Loan amount eligible as per Max LTV 6,630,000 FCU positive
    Loan amount possible ( lower of above three) - CIBIL Ok
    EMI/Lacs 1,265 CPV, TVR positive

    Income as per latest ITR ( for IIR calculation) - PD positive


    Reference positive
    Legal Positive
    Technical Positive

    Recommended By: Approved By:


    Recommended By: Approved By:
    Credit Appraisal Memo Version 15 CAM-Page 1
    Location AMAN ENTERPRISES PROP RAGHUBIR GOELDate
    DELHI Name of Applicant 2020-06-18 17:19:34
    Application Ref No 32169682
    Program Banking Program
    City Category CAT A
    Profile CAT A Self Employed 1
    Property Type Self Occupied Residential
    Loan Amount Applied 5,100,000 NOT OK Max loan amount is 100L and Min 10L
    MAX LTV as per Product 65.00%
    Income as per Documents 100,000 Ok to Proceed
    Multiplier 1
    Property Value1 10,200,000
    Property Value2 10,200,000
    Property Value Considered 10,200,000
    Loan Amount Eligible 6,630,000
    NOT OK Max loan amount is
    Loan Amount Sanctioned 0 100L and Min 10L Avg Bank Bal (6 Months Average) 521743
    Multiplier on bank bal 0.00 Avg Bank Bal (12 Months Average) 427125
    LTV After Sanctioning 0.00% ABB to be considered 521743
    ROI 13.00%
    Tenor 180 #N/A Max Tenor of Banking program is 12 Years
    Amount of Fees in Rs. (incl. service tax of
    EMI 0.00 10.30%)
    Fees (%) 1% -

    Relationship
    Customer Info Age on application Income Taken ( Y / N) Max Age Check Min Age check with applicant Property owner
    Age Of Applicant 0 #N/A #N/A 0
    Age of Co-Applicant1 49 Years 5 Months 16 Days #N/A #N/A 0
    Age Of Co- Applicant2 47 Years 11 Months 2 Days #N/A #N/A 0

    Age Of Co- Applicant3 0 OK #N/A 0

    Category Deviation Rationale


    New Loan Amount 0
    Tenor (Months) 180
    LTV NA
    Age #N/A
    Pricing Pls Raise Pricing Deviation

    Strengths

    Recommended By: Approved By:


    Recommended By: Approved By:
    AMAN ENTERPRISES PROP RAGHUBIR GOEL CAM page 2

    Loan amount as per multiplier 41,236,612


    Loan amount eligible as per Max LTV 6,630,000
    Loan amount possible (lower of two) 6,630,000

    Average Bank Balance Calculation

    Month 1 Month 2 Month 3 Month 4 Month 5 Month 6


    Dates
    Bank 1 5th
    10th
    15th

    20th
    25th
    Last Day

    0 0 0 0 0 0 0
    Bank 2 5th
    10th
    15th

    20th
    25th
    Last Day
    0 0 0 0 0 0 0
    Bank 3 5th
    10th
    15th
    20th
    25th
    Last Day
    0 0 0 0 0 0 0
    Bank 4 5th
    10th
    15th
    20th
    25th
    Last Day
    0 0 0 0 0 0 0

    Recommended By: Approved By:


    Credit Appraisal Memo Version 15
    Location DELHI Name of Applicant
    Application Ref No 32169682
    Program Banking Super Program
    City Category CAT A
    Profile CAT A Self Employed 1
    Property Type Self Occupied Residential
    Loan Amount Applied 5100000 NOT OK Max loan amount is 100L and Min 10L
    MAX LTV as per Product 70.00%
    Income as per Documents 100,000 Ok to Proceed
    Multiplier 1
    Property Value1 10,200,000
    Property Value2 10,200,000
    Property Value Considered 10,200,000
    Loan Amount Eligible 7,140,000
    NOT OK Max loan amount is
    Loan Amount Sanctioned 0 100L and Min 10L
    Multiplier on bank bal 0.00
    LTV After Sanctioning 0.00%
    ROI 8.00%
    Tenor 180 #N/A
    Amount of Fees in Rs. (incl. service ta
    EMI 0.00 10.30%)
    Fees (%) 1% -

    Customer Info Age on application Income Taken ( Y / N)


    Age Of Applicant 0
    Age of Co-Applicant1 49 Years 5 Months 16 Days
    Age Of Co- Applicant2 47 Years 11 Months 2 Days

    Age Of Co- Applicant3 0

    Category Deviation
    New Loan Amount 0
    Tenor (Months) 180
    LTV NA
    Age #N/A
    Pricing Pls Raise Pricing Deviation

    Strengths
    Memo Version 15 CAM-Page 1
    AN ENTERPRISES PROP RAGHUBIR GOELDate 2020-06-18 17:19:34

    amount is 100L and Min 10L

    Avg Bank Bal (6 Months Average) 521743


    Avg Bank Bal (12 Months Average) 427125
    ABB to be considered 427125

    Max Tenor of Banking program is 12 Years

    ees in Rs. (incl. service tax of

    Relationship
    Max Age Check Min Age check with applicant Property owner
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0

    OK #N/A 0

    Rationale

    gths
    AMAN ENTERPRISES PROP RAGHUBIR GOEL

    Loan amount as per multiplier


    Loan amount eligible as per Max LTV
    Loan amount possible (lower of two)

    Average Bank Balance Calculation

    Month 1 Month 2 Month 3


    Dates
    Bank 1 5th
    10th
    15th

    20th
    25th
    Last Day

    0 0 0 0
    Bank 2 5th
    10th
    15th

    20th
    25th
    Last Day
    0 0 0 0
    Bank 3 5th
    10th
    15th
    20th
    25th
    Last Day
    0 0 0 0
    Bank 4 5th
    10th
    15th
    20th
    25th
    Last Day

    0 0 0 0
    CAM page 2

    as per multiplier 11,173,653


    eligible as per Max LTV 7,140,000
    possible (lower of two) 7,140,000

    ion

    Month 4 Month 5 Month 6

    0 0 0

    0 0 0

    0 0 0
    0 0 0
    Credit Appraisal Memo Version 15
    Location DateDELHI 25-Aug-22 Application Ref No. 32169682
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program Pure Rental Program
    City Category CAT A
    Profile CAT A Self Employed 1 Rental From
    Property Type Self Occupied Residential TRACKON COURIER PVT LTD
    Loan Amount Applied 5,100,000 OK MAHAVIR
    MAX LTV as per Product 65.00% Obligations 0 BARAK MEDIHERBS & BARAK PHA

    Loan Amount As per LTV (If more than 3 tenant LTV as per policy
    Number of Tenants - No Effect on LTV will be reduced by 5%) 6,630,000 0
    Not ok .Balance LeasLoan Amount Possible as (Per Rentals *FOIR (70%)) -Obligations 11,457,869 0
    Property Value1 10,200,000 Loan amount possible ( lower of above two) 6,630,000 0
    Property Value2 10,200,000 0
    Property Value Considered 10200000 0
    Loan Amount Eligible 6,630,000 0
    Loan Amount Sanctioned - NOT OK Max loan amount is 300L and Min 10L 0
    LTV After Sanctioning 0.00% 0
    ROI 10.00% ROI lower than Policy 0
    Tenor 144 ok 0
    Amount of Fees in
    Rs. (incl. service tax
    EMI 0.00 of 10.30%) 0
    Fees (%) 1% -

    Income Taken ( Relationship Property


    Customer Info Age on application Y / N) Max Age Check Min Age check with applicant owner Verification
    Name of applicant 0 #N/A #N/A 0 FCU positive
    Name of Coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0 CIBIL Ok
    Name of Coapp 2 47 Years 11 Months 2 Days #N/A #N/A 0 CPV, TVR positive
    Name of Coapp 3 0 #N/A #N/A 0 PD positive
    Reference positive
    Category Deviation Rationale Legal Positive
    New Loan Amount 0 Technical Positive
    Tenor (Months) 144
    LTV NA
    Age #N/A
    Pricing Pls raise pricing deviation

    Strengths

    Recommended By; Approved By:


    Type(Cash/Bank) Actual Rental Value Rental as per ITR Rent To be taken % To Be considered Final Value Considered Expired (Y/N) Expiring in Next 3 months
    bank 77,350.00 77,350.00 77,350 100.00% 77350 0 N
    bank 26,550.00 26,550.00 26,550 100.00% 26550 0 N
    bank 91,715.00 91,715.00 91,715 100.00% 91715 0 N

    - -
    0 - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0
    0 - - - 100.00% 0 0 0

    - -
    0 - 100.00% 0 0 0
    195,615 195,615 195,615 195,615 0
    195,615.00

    rification
    Rental From Type(Cash/Bank) Actual Rental Value Rental as per ITR Rent To be taken % To Be consi Final Value Considered Expired (YExpiring in Next 3 months
    TRACKON COURIER Pbank 77,350.00 77,350.00 77,350 100.00% 77350 0N
    MAHAVIR bank 26,550.00 26,550.00 26,550 100.00% 26550 0N
    BARAK MEDIHERBS & bank 91,715.00 91,715.00 91,715 100.00% 91715 0N
    391,230 195,622 586,845 195,615 0
    195,615.00

    Recommended By; Approved By:


    Credit Appraisal Memo Version 15
    Location DELHI Max Tenure is 15yrs
    Requested Rate Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Variable 13.00% Program Gross Turnover Program
    Fixed
    Type of Loan LP-CP Profile CAT A Self Employed
    Loan Sanctioned Property Type Self Occupied Residential
    Tenor 180 Loan Amount Applied 5100000
    MAX LTV as per Product 65%
    Income as per ITR
    Name of the Applicant: AMAN ENTERPRISES PROP RAGHUBIR GOEL Name of the Co-ApplicantI: RAGHUBIR GOEL Name of the Co-ApplicantII: HEMANT GOYAL Profession SENP
    No of Yrs of Experience: 3 No of Yrs of Experience: 5 No of Yrs of Experience: 5 IN Case of SENP Business Type Trader
    Nature of Profession : Trader / Distributor / Wholesaler Nature of Business: Trader / Distributor / Wholesaler Nature of Business: Trader / Distributor / Wholesaler
    IN Case of SENP Business Type 1 IN Case of SENP Business Type 1 IN Case of SENP Business Type 1 Industry OTHER INDUSTRIES
    Nature of Industry OTHER INDUSTRIES Nature of Industry OTHER INDUSTRIES Nature of Industry OTHER INDUSTRIES Property Value1 10200000
    Property Value2 10200000
    Current Year Previous Year Current Year Previous Year Current Year Previous Year Property Value Considered 10200000
    Sales 1 1 Sales 1 1 Sales 1 1 Eligibility of loan #N/A
    Industry Margin #N/A 1 Industry Margin #N/A 1 Industry Margin #N/A 1 Loan sanctioned 0

    A ver age Gross Sales -Impute d A ver age Gr os s Sales -Impute d A ve rage Gross Sales -
    Income #N/A Income #N/A Imputed Income #N/A FOIR After Sanctioning #N/A
    Late st Yea r Gr os s Sales - Late st Year Gr os s Sales - Late st Yea r Gr os s Sales -
    Imputed Income #N/A Imputed Income #N/A Imputed Income #N/A
    Income Considered #N/A Income Considered #N/A Income Considered #N/A LTV After Sanctioning 0
    Interest Expense - Interest Expense - Interest Expense - ROI 13.00%
    Adjusted Income considered #N/A Adjusted Income considered #N/A Adjusted Income considered #N/A Tenor (Months) 180
    EMI 0
    TOTAL SUMMARY CALCULATION SHEET Fees (%) 0
    Total Yearly Income #N/A
    Gross Monthly Income #N/A
    Obligations -
    Applicable FOIR 60.00% $1,266.00
    Applicable DSR-with L2 #N/A
    Actual FOIR #N/A
    With DSR Waiver
    unde r L2 Without D SR Wa iv er

    Elig Income #N/A #N/A


    Maximum Eligible Tenor #N/A
    Loan Eligiblity #N/A
    EMI D SR Appr ov ed by cr edit Manage r and
    -
    With DSR Waiver Loan A cce pte d by Customer Y /N a nd
    unde r L2 Without D SR Wa iv er R ate

    Loan Eligible-Rs. #N/A #N/A N


    Remarks Cash Profit Ok
    DSR Waiver #N/A
    Loan Eligible #N/A

    INDIVIDUAL APPLICANT ELIGIBILITY CALCULATION

    ELIGIBILITY CALCULATION SHEET ELIGIBILITY CALCULATION SHEET ELIGIBILITY CALCULATION SHEET


    Total Yearly Income #N/A Total Yearly Income #N/A Total Yearly Income #N/A
    Gross Monthly Income #N/A Gross Monthly Income #N/A Gross Monthly Income #N/A
    With DSR
    Applicable DSR With DSR Waiver #N/A Applicable DSR Wa iv er unde r #N/A
    Without DSR Applicable DSR With DSR Waive r under #N/A
    Without DSR
    unde r L2 Without D SR Wa iv er L2 Waive r L2 Waiver
    Applicable DSR #N/A 60% Applicable DSR #N/A 60% Applicable DSR #N/A 60%
    Elig Income Not Applicable #N/A Elig Income Not Applicable #N/A Elig Income Not Applicable #N/A
    Maximum Eligible Tenor #N/A Maximum Eligible Tenor #N/A Maximum Eligible Tenor #N/A
    With DSR
    EMI / lac #N/A
    With DSR Waiver EMI / lac #N/A
    Wa iv er unde r Without DSR EMI / lac #N/A
    With DSR Waive r under Without DSR
    unde r L2 Without D SR Wa iv er L2 Waive r L2 Waiver
    Loan Eligible-Rs. Not Applicable #N/A Loan Eligible-Rs. Not Applicable #N/A Loan Eligible-Rs. Not Applicable #N/A
    Remarks Cash Profit OK Remarks Cash Profit OK Remarks Cash Profit OK

    Industrywise Margin list


    Manufacturer 10% S.no Industry Manufacturer Service Trader
    Service 10% 1 2 AND 3 WHEELERS 10.18 6.65 6.74
    Trader 7% 2 ABRASIVES AND GRINDING 12.14 0 10.62
    3 ADHESIVE 7.94 0 5.37
    4 ADVERTISING 0 6.48 0
    5 AGRICULTURAL IMPLEMENTS 5.35 0 6.65
    6 AIR-CONDITIONERS AND REFRIGERATORS 8.8 0 7.69
    7 AIRLINE TRANPORT SERVICES – FREIGHT 0 10.24 0
    8 AIRLINE TRANPORT SERVICES – PASS 0 4.43 0
    9 ALUMINUM - WIRES AND FOILS 3.93 0 5.97
    10 ALUMINUM PRODUCTS - EXTRUDED PROD 7.16 0 4
    11 ALUMINUM PRODUCTS - OTHERS 12.9 0 7
    12 ANIMATION 0 23.8 0
    13 APPARELS 6.96 0 4.56
    14 ARCHITECT FIRMS 0 11.01 0
    15 ASSETS FINANCING SERVICES 0 12.55 0
    16 AUTO ANCILLARIES -AXIES 10.65 0 10
    17 AUTO ANCILLARIES -CLUTCHES, GEARS AN 10.65 0 10.26
    18 AUTO ANCILLARIES -GENERAL 10.65 0 10.26
    19 AUTO ANCILLARIES -LIGHTING 10.65 0 10
    20 AUTO ANCILLARIES -RUBBER 10.65 0 2.8
    21 AYURVEDIC AND UNANI HERBS 7.43 0 3.35
    22 BAKERY SWEETS - NO RETAIL SHOP 6.89 0 7.62
    23 BAKERY SWEETS - WITH OWN SHOP 6.89 0 7.62
    24 BAKERY SWEETS - WITH RENTED SHOP 6.89 0 7.62
    25 BATHROOM FITTINGS- BRANDED 11.4 0 8.46
    26 BATHROOM FITTINGS- UNBRANDED 11.4 0 8.46
    27 BEARINGS 10.65 0 1.86
    28 BED AND TABLE LINEN 7.81 0 4.32
    29 BIO-FUEL 5.84 0 3
    30 BIOTECH 18.97 0 10
    31 BLANKETS, CARPETS, RUGS AND MATS 7.81 0 12.16
    32 BOILERS AND TURBINES 11.42 0 6.65
    33 BONE MEAL 14.35 0 12.11
    34 BOTTLED WATER 9.21 0 7.5
    35 BREWERIES 7.97 0 6.62
    36 BREWERY MACHINERY 9.88 0 3.29
    37 BROKERAGE HOUSES 0 9.99 0
    38 BUSINESS AND ASSETS MGMT SERV 0 9.7 0
    39 CAPS AND LIDS 8.54 0 6.65
    40 CAR RENTAL SERVICES 0 10 0
    41 CASSETTES AND CD 0 13.29 16.56
    42 CASTINGS AND FORGINGS 10.65 0 8.12
    43 CELLULAR MOBILE PHONE SERVICES 0 10.42 0
    44 CEMENT 8.62 0 2.64
    45 CEMENT SHEET 11.23 0 5.84
    46 CERAMICS TILES AND SANITARY WARES 9.2 0 10.72
    47 CLOCKS ANDWATCHES 17.87 0 6.4
    48 COAL AND LIGNITE 8.87 0 3.15
    49 COFFEE - CURING WORKS 16.33 0 9.76
    50 COFFEE - TRADER 0 0 4.91
    51 COMMUNICATION AND BROADCASTING 6.26 21.11 4.76
    52 COMMUNICATON SERVICES 0 23.24 0
    53 COMPRESSORS AND PUMP 11.11 0 8.19
    54 COMPUTER - EDUCATION 0 28.56 0
    55 COMPUTER HARDWARE - ASSEMBLER 0 7.05 6.96
    56 COMPUTER HARDWARE - COMPONENTS 9.75 0 4.2
    57 COMPUTER HARDWARE - RETAILER 9.75 0 4.2
    58 COMPUTER HARDWARE - UNBRANDED 6.3 0 4.2
    59 CONFECTIONERY· BRANDED 10.45 0 10.63
    60 CONFECTIONERY· UNBRANDED 10.9 0 10.63
    61 CONSTRUCTION 0 9.55 0
    62 CONSTRUCTION EQUIPMENT 8.59 0 7.8
    63 CONSUMER ELECTRONICS - BRANDED GOO 9.68 0 7.31
    64 CONSUMER ELECTRONICS - SPARE PART 7.53 0 2.1
    65 CONSUMER ELECTRONICS - UNBRANDED 6.51 0 2.1
    66 COPPER AND COPPER PRODUCTS 8.28 0 5.97
    67 COTTON TEXTILES 6.63 0 4.28
    68 COURIER 0 10.24 0
    69 COURIER - DOMESTIC AND INTERNATIONA 0 10 0
    70 CYCLE AND ACCESSORIES 6.61 0 6
    71 DAIRY 8.45 0 6.03
    72 DAIRY MACHINERY 9.88 0 3.29
    73 DATABASE SERVICES 0 19.79 0
    74 DISTILLERIES 10.62 0 7.5
    75 DRUGS AND PHARMACEUTICALS RESEARC 0 0 0
    76 DRUGS AND PHARMACEUTICALS BULK DRU 9.03 0 4.8
    77 DRUGS AND PHARMACEUTICALS COMPOSI 10.01 0 4.5
    78 DRUGS AND PHARMACEUTICALS EXPORTE 0 5.84 4.5
    79 DRUGS AND PHARMACEUTICALS FORMULA 12.12 0 4.5
    80 DRUGS AND PHARMACEUTICALS RETAILER 0 5.84 12
    81 DRY CELLS 10.01 0 7.52
    82 DUSTERS / SPRAYER 9.88 0 3.29
    83 DYES AND PIGMENTS 9.44 0 5.75
    84 EDITABLE OILS AND. SOLVENT EXTRACTS 4.24 0 3.77
    85 EDUCATION CONSULTING 0 22.15 0
    86 ELECTRICAL APPLIANCES - UNBRANDED 4.73 0 3.81
    87 ELECTRICAL APPLIANCES- BRANDE 5.09 0 3.81
    88 ELECTRICAL APPLIANCES- SPARE PART 4.74 0 3.81
    89 ELECTRICAL MACHINERY 8.43 0 5.97
    90 ELECTRICITY ENERGY 0 15.08 0
    91 ENGINES 9.74 0 7.81
    92 EVENT MANAGEMENNT SERVICES 0 23.27 0
    93 FASTENERS 10.65 0 4.06
    94 FATS AND OILS AND DERIVED PRODUCTS 4.24 0 3.09
    95 FERRO ALLOYS PRODUCTS 10.44 0 7.56
    96 FERTILIZERS 7.29 0 4.27
    97 FILM 4.7 13.29 6
    98 FINANCIAL AND LEASING SERVICES 0 6.71 0
    99 FLORICULTURE 2.33 0 10
    100 FMCG FOOD PRODUCT 5.78 0 3.15
    101 FMCG TOILETERIES 8.14 0 4.04
    102 FOOD PROCESSING 5.41 0 4.74
    103 FOOD PRODUCTS 12.1 0 6.42
    104 FOOTWEAR 10.1 0 8.89
    105 FUEL DEALERS 0 0 2.56
    106 GAS CYLINDERS / CONTAINERS 7 3.27 3.7
    107 GEARS 10.8 0 6.65
    108 GEMS AND JEW ELLERY 4.42 8.8 5.59
    109 GENERATORS, TRANSFORMERS AND SWIT 7.15 0 5.97
    110 GLASS AND GLASS PRODUCTS - LAB WARE 8.93 0 4.79
    111 GLASS AND GLASS PRODUCTS - TABLEWA 8.93 0 4.79
    112 GOOD TRANSPORT SERVICES –AIR 0 10.24 0
    113 GOOD TRANSPORT SERVICES -HIRE VEHI 0 11.15 0
    114 GOOD TRANSPORT SERVICES -OWNS VEHI 0 11.15 0
    115 HAND PUMP 9.88 0 6.65
    116 HAND TOOLS 9.88 0 3.29
    117 HEALTH CENTERS/ HOSPITALS - PRIMARY 0 15.79 0
    118 HEALTH CENTERS/ HOSPITALS - SECOND 0 15.79 0
    119 HEALTH CENTRE/HOSPITALS TERTIARY 0 15.79 0
    120 HOME FURNITURE AND FURNISHING - MAN 9.3 0 12.16
    121 HOME FURNITURE AND FURNISHING -RET 0 0 6.4
    122 HOSPITAL AND DIAGNOSTIC CENTERS 0 21.7 0
    123 HOTEL AND RESTAURANTS 0 25.74 0
    124 HOUSING FINANCE SERVICES 0 17.37 0
    125 INDUSTRIAL FURNACES 11.32 0 8.86
    126 INDUSTRIAL GASES 8.27 0 10
    127 INDUSTRIAL MACHINERY - OTHERS 13.52 0 11.12
    128 INSECT REPELLERS 5.78 0 3.15
    129 INSTRUMENT COOLING FANS 9.88 0 3.29
    130 INTERNET SERVICES 0 12.84 0
    131 INVERTER 8.05 0 3.14
    132 IRON AND STEEL 4.91 0 2.41
    133 ITES/ CALL CENTERS - KPO 0 13.9 0
    134 ITES/ CALL. CENTER- BPO 0 13.9 0
    135 JUTE TEXTILES 6.77 0 4.32
    136 KITCHEN AND SANITARY ITEMS 8.93 0 1.9
    137 LCVS HCVS - COMMERCIAL VEHICLES DEAL 0 6.88 4.34
    138 LEATHER AND LEATHER PRODUCT 9.21 0 7.88
    139 LEGAL SERVICES 0 9.33 0
    140 LOCOMOTIVES 9.01 0 7.81
    141 LPG STORAGE AND DISTRIBUTION 0 2.71 2.72
    142 LUBRICANTS - BRANDED 8.35 0 2.5
    143 LUBRICANTS -UNBRANDED 7.13 0 4.5
    144 LUGGAGE - BRANDED 8.93 0 4.79
    145 LUGGAGE - UNBRANDED 8.93 0 4.79
    146 MACHINE TOOLS 11.73 0 9.19
    147 MACHINERY USED IN FOOD AND BEVERAG 9.88 0 3.29
    148 MAINTENANCE OF BUILDINGS 0 14.5 0
    149 MANAGEMENT CONSULTANCY SERVICES 0 21.87 0
    150 MARBLE AND GRANITE 10.78 0 5.92
    151 MARBLE AND GRANITE - IMPORT/ EXPORT 0 0 10
    152 MARBLE AND GRANITE -DOMESTIC 11.5 0 5.92
    153 MARBLE AND GRANITE-GANG SAW UNITS 9 0 0
    154 MARINE FOODS 8.14 0 3.03
    155 MARKET RESEARCH AND PUBLIC OPINION 0 14.43 0
    156 MARKETING OF TELEFILMS/SERIALS/TV 0 9.64 5.02
    157 MATERIAL HANDLING EQUIPMENTS 11.1 0 11.65
    158 MECHINICAL AND ELECTRICAL EQUIPEMEN 9.88 0 3.29
    159 MEDIA 0 19.72 0
    160 MEDICAL EQUIPMENT 12.87 0 14.15
    161 MEDICAL SUPPLIES - DISPOSABLES 7.5 0 9.53
    162 MEDICAL SUPPLIES - SL 10 0 9.53
    163 MEDICAL TRANSCRIPTION 0 16.3 0
    164 MEMBERSHIP ORGANISATION 0 9.33 0
    165 METAL ROLLING MACHINES 9.88 0 3.29
    166 METALLIC MINERALS 9.12 0 3.15
    167 METALLOYS PRODUCTS 6.5 0 2.24
    168 METER ELECTRICITY 11.19 0 3.5
    169 MILLING PRODUCTS 5.5 0 1.34
    170 MINERALS AND ENERGY SOURCES 9.12 0 3.15
    171 MINING,CONSTRUCTION AND EARTH MOVI 9.01 0 7.81
    172 MOTION PICTURE 0 22.8 0
    173 MOTORS AND GENERATORS 9.08 0 9.93
    174 NBFS 0 20 0
    175 NON ALCOHOLIC BEVERAGES 4.05 0 10
    176 NON METALLIC MINERAL PRODUCTS 15 0 3.15
    177 NON METALLIC MINERALS 15 0 3.15
    178 NON-ELECTRICAL MACHINERY 9.88 0 3.29
    179 NON-FERROUS METALS 6.91 0 3.46
    180 OFFICE STATIONERY - EXPORTS 8.53 0 0
    181 OFFICE STATIONERY –DOMESTIC 8.53 0 8
    182 OIL DRILLING AND ALLIED SERVICES 0 7.1 0
    183 OPTICAL FIBRES 4.91 10.4 4.91
    184 OPTICIANS 13.14 0 8.6
    185 ORGANIC AND INORGANIC CHEMICALS 10.92 0 6.67
    186 OTHER AGRICULTURAL CORP 5.57 0 1.5
    187 OTHER COMMUNICATION SERVICES 0 10.42 0
    188 OTHER INDUSTRIES 8.51 8.3 6.85
    189 OTHER PROFESSIONALS 0 10 0
    190 OTHER TEXTILES 6.2 0 5.99
    191 OTHER TEXTILES PRODUCTS 6.2 0 5.99
    192 PACKAGING - FOIL PACKAGING 10.63 14.58 7.94
    193 PACKAGING - GLASS CONTAINER 8.54 0 6
    194 PACKAGING - MACHINE MFG 10.63 14.58 7.94
    195 PACKAGING - PAPER PACKAGING 9.85 14.58 7.94
    196 PACKAGING- PLASTIC CONTAINERS 10.33 0 8.47
    197 PAINTS AND VARNISHES 9.79 0 8.66
    198 PAPER AND PAPER PRODUCTS 9.33 0 12.31
    199 PASSENGER CAR DEALERS 0 7 3.94
    200 PESTICIDES 10 0 12.52
    201 PHARMA MACHINERY 9.88 0 3.29
    202 PHOTOCOPIERS AND SERVICES 0 5.17 0
    203 PHOTOGRAPHIC AND ALLIED PRODUCTS 9.54 10 8.56
    204 PLACEMENT AND REQUIPMENT 0 3.13 0
    205 PLASTIC - UNBRANDED 0 0 0
    206 PLASTIC - HOUSEHOLD 8.31 0 5.71
    207 PLASTIC PRODUCTS - BRANDED 7.29 0 5.71
    208 PLASTIC PRODUCTS - COMMERCIAL 8.1 0 5.71
    209 PLASTIC PRODUCTS - ENGINEERING 8.33 0 5.71
    210 PLUMBING AND ALLIED SERVICES 0 14.5 4.23
    211 POLLUTION CONTROL 13.85 10.39 16.91
    212 POLYESTER FILM 8.54 0 0
    213 POLYMERS 4.69 0 5.11
    214 POULTRY AND MEAT PRODUCTS - HATCHE 9.1 0 3.03
    215 POULTRY AND MEAT PRODUCTS - POULTR 9.1 0 8.7
    216 POWER TILLERS 7.34 0 6.65
    217 POWER TRANSMISSION LINE SERVICES 9.78 3.4 9.78
    218 PRECISION DIES AND PARTS 9.01 0 7.81
    219 PRESSURE VESSELS 9.01 0 7.81
    220 PRINTING MACHINERY 9.88 0 3.29
    221 PUBLIC RELATIONS 0 20 0
    222 PUBLISHING 0 21.08 0
    223 RAILWAY TRANSPORT 0 15.39 0
    224 RAILWAY WAGONS 9.01 0 7.81
    225 RANDD SERVICES 0 14.43 0
    226 RAZORS AND BLADES 5.78 0 3.15
    227 RECREATION AND AMUSEMENT PARKS 0 15.18 0
    228 RECTIFIED SPIRIT 8.35 0 0
    229 REFINERY 8.04 0 5.62
    230 REFRACTORIES AND INTERMEDIATES 13.41 0 8
    231 RENTING SERVICES 0 6.43 0
    232 REPAIR SERVICES 0 14.5 0
    233 RESERVOIRS AND TANKS 9.01 0 7.81
    234 RICE 5.42 0 0
    235 RICE MILL MACHINERY 9.88 0 3.29
    236 RUBBER AND PLASTIC PROD MACHINERY 5.85 0 3.29
    237 RUBBER INDUSTRY 9.85 0 8.86
    238 RUBBER MANUFACTURING MACHINERY 13.35 0 6.65
    239 SACKS AND BAGS 8.54 0 0
    240 SALT 4.29 0 9.84
    241 SANITARY TOWELS 3.77 0 3.15
    242 SAW BLADES 9.88 0 3.29
    243 SCREWS, BOLTS, NUTS ETC 10.65 0 1.86
    244 SEEDS 5.74 0 3
    245 SEWING MACHINES 9.88 0 3.29
    246 SHIPPING TRANSPORT SERVICES 0 12.81 0
    247 SHIPS, BOATS ETC 16.03 0 17.96
    248 SILK TEXTILES 12.33 0 5.77
    249 SOFTWARE AND ERP 0 17.59 13.5
    250 SOLAR APPLIANCES 0 0 0
    251 SOLAR ENERGY 0 12.62 0
    252 SOYA BEAN PRODUCTS 8.15 0 6.43
    253 SPECIALTY CHEMICALS 7.94 0 5.37
    254 SPICES DRY FRUITS PACKAGED SPICES 5.57 0 4.5
    255 SPICES/DRY FRUITS - DRY FRUITS 5.57 0 3.5
    256 SPICES/DRY FRUITS - SPICES 5.35 0 3.5
    257 SPORTS GOODS 8.18 0 7.39
    258 STARCHES 8.48 0 9.6
    259 STORAGE AND WAREHOUSING 0 19.61 0
    260 STORAGE BATTERIES 8.05 0 3.14
    261 SUGAR - WHOLESALER 0 0 3
    262 SUGAR -DISTRIBUTOR 10.61 0 1.4
    263 SUGAR MANUFACTURING MACHINERY 9.88 0 3.29
    264 TAX AND AUDIT 0 14.5 0
    265 TEA 13.08 0 7.6
    266 TECHNICAL CONSULTANCY AND ENG SERV 0 16.03 0
    267 TELECOM DISTRIBUTOR - ACCESSORIES 0 8.78 10
    268 TELECOM DISTRIBUTOR - HANDSETS 0 8.78 2.5
    269 TELECOM NETWORKING EQUIPMENT 24.71 0 9
    270 TEXTILES - SYNTHETIC 6.2 0 4.32
    271 TEXTILES MACHINERY 9.88 0 3.29
    272 TEXTURED YARN 7.02 0 4.32
    273 THERMAL ELECTRICITY 0 16.97 0
    274 TOBACCO TOB PRODUCTS 9.37 0 9.99
    275 TOURS AND TRAVEL SERV - PACKAGE 0 15.39 0
    276 TOURS AND TRAVEL SERV -IATA COMMISS 0 8.48 0
    277 TRACTORS DEALERS 0 7 9.35
    278 TRANSFORMERS 9.16 0 9.88
    279 TRANSMISSION TOWERS AND STRUCTURA 9.78 0 6.65
    280 TRANSPORT EQUIPMENT 9.88 0 3.6
    281 TYRES 7.68 0 8.02
    282 VALVES 9.88 0 6.73
    283 VEGETABLES AND OTHERS 11.9 0 8.85
    284 WEAVING MACHINES 9.88 0 3.29
    285 WELDING ELECTRODES 5.65 0 2
    286 WELDING MACHINERY 14.9 0 11.86
    287 WIND ENERGY 0 0 0
    288 WIRELESS INFRASTRUCTURE SERVICES 0 5.51 0
    289 WIRES AND CABLES 7.15 0 5.97
    290 WOOD 9 0 3.04
    291 WOOD AND WOOD PRODUCTS 4.05 0 2.16
    292 WOOLEN TEXTILES 10.64 0 6
    293 Aerospace & Defense equipment 9.13 0 9
    Credit Appraisal Memo Version 15
    Location DELHI Date 2020-06-18 17:19:34 Application Ref No. 32169682
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program Educational Loan Funding
    City Category CAT A

    Profile CAT A Self Employed 1


    Property Type Self Occupied Residential DEVIATION TABLE

    Loan Amount Applied 5100000 NOT OK Max loan amount is 500L and Min 10L Category DEVIATION Rationale
    New Loan
    MAX LTV as per Product 65.00% Amount -
    Income as per Documents 100,000 Ok Tenor 180
    Escrow Account 0 LTV NA
    Property Value1 10,200,000 FOIR #DIV/0!
    Property Value2 10,200,000 Age #N/A
    Property Value Considered 10200000 Pricing Pls highlight Pricing Deviation
    0
    Self Employ
    Eligibility of loan - 1.5

    Loan sanctioned - NOT OK Max loan amount is 500L and Min 10L
    FOIR After Sanctioning #DIV/0! #DIV/0! Strength /Additional Mitigants

    LTV After Sanctioning 0.00% LTV OK


    ROI 8.00% Min Rate 14.00% Required
    Tenor (Months) 180 Tenor Deviation Max Tenor of VIP is 12 Years

    EMI 0.00 Fees(Rs) (incl. ser. tax of 10.30%)


    Fees (%) 1% -
    Salaried

    Relationship with
    Customer Info Age on application Income Taken (Y / N) Retirement Age Min age check Max age check applicant
    Name Applicant 0 #N/A #N/A 0
    Name of coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0
    Name of coapp 2 47 Years 11 Months 2 Days #N/A #N/A 0
    Name of Coapp 3 0 #N/A #N/A 0
    Self Employed

    Relationship with
    Customer Info Age on application Income Taken (Y / N) Max Age Check Min Age check applicant Property owner
    Name Applicant 0 #N/A #N/A 0
    Name of coapp 1 49 Years 5 Months 16 Days #N/A #N/A 0
    Name of coapp 2 47 Years 11 Months 2 Days #N/A #N/A 0
    Name of Coapp 3 0 #N/A #N/A 0

    Recommended By: Approved By:


    Recommended By: Approved By:
    CAM-Page 1

    Property owner

    Recommended By: Approved By:


    Recommended By: Approved By:
    AMAN ENTERPRISES PROP RAGHUBIR GOEL CAM- Page 2
    FOIR

    Self Employed (annual income (Rs.) latest year output Self Employed Checlist (latest yr) (Prev. yr)
    Fee Receipts with Escrow - - Financial Year
    Fee Receipts without Escrow - -
    Total Business Income - ITR Filing dates
    Audited/CA attested report
    Total Income - available

    Total Obligations - Ratios (latest yr) (Prev. yr)

    Loan amount as per applicable FOIR - #N/A #N/A #N/A


    #N/A #N/A #N/A
    Loan amount eligible as per Max LTV 6,630,000 #N/A #N/A #N/A
    Loan amount possible (Rs.) - #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    Growth in t/o (%) #N/A

    Growth in cash profit (%) #N/A

    Verification
    FCU positive
    CIBIL Ok
    CPV, TVR positive

    PD positive
    Reference positive
    Legal Positive

    Technical Positive

    Recommended By: Approved By:


    Recommended By: Approved By:
    Credit Appraisal Memo Version 15
    Location DELHI
    Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Program LAP GST
    City Category CAT A
    Profile CAT A Self Employed

    Property Type Self Occupied Residential

    Loan Amount Applied 5100000

    MAX LTV as per Product 65.00%


    Income as per Documents 100,000

    Property Value1 10,200,000


    Property Value2 10,200,000

    Property Value Considered 10200000

    Eligibility of loan -
    Loan sanctioned -
    FOIR After Sanctioning #DIV/0!

    LTV After Sanctioning 0.00%


    ROI 8.00%
    Tenor (Months) 180
    EMI 0.00

    Fees (%) 1%
    Salaried
    Customer Info Age on application

    Name Applicant 0
    Name of coapp 1 0
    Name of coapp 2 0
    Name of Coapp 3 0
    Self Employed
    Customer Info Age on application

    Name Applicant 0
    Name of coapp 1 0
    Name of coapp 2 0
    Name of Coapp 3 0
    Credit Appraisal Memo Version 15
    Date 2020-06-18 17:19:34 Application Ref No.
    S PROP RAGHUBIR GOEL

    DEVIATION TABLE

    #N/A Category DEVIATION


    New Loan
    Amount #N/A
    Min income for CAT C Salaried is 1.5 L Tenor 180

    LTV NA
    FOIR #DIV/0!
    Age #N/A
    Pricing Pls highlight Pricing Deviation
    0
    Self Employ
    1.5
    #N/A
    #DIV/0! Strength /Additional Mitigants

    LTV OK
    Min Rate 14.00% Required
    Tenor Deviation Max Tenor of VIP is 12 Years

    Fees(Rs) (incl. ser. tax of 10.30%)


    -

    Income Taken (Y / N) Retirement Age Min age check


    #N/A
    #N/A
    #N/A
    #N/A

    Relationship with
    Income Taken (Y / N) Max Age Check Min Age check applicant
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    #N/A #N/A 0
    CAM-Page 1
    32169682

    DEVIATION TABLE

    Rationale

    ength /Additional Mitigants

    Relationship with
    Max age check applicant Property owner
    #N/A 0
    #N/A 0
    #N/A 0
    #N/A 0

    Property owner
    AMAN ENTERPRISES PROP RAGHUBIR GOEL
    FOIR

    Self Employed (annual income (Rs.) latest year output


    Last 6 Months Tax Amount - -
    Total Business Income -

    Total Income -

    Total Obligations (Including Working Capital Interest) 0

    Loan amount as per applicable FOIR 0

    Loan amount eligible as per Max LTV 6630000


    Loan amount possible (Rs.) 0
    EMI/Lacs 956
    Income as per latest ITR ( for IIR calculation) 0
    CAM- Page 2
    100%

    Self Employed Checlist (latest yr) (Prev. yr)


    Financial Year
    ITR Filing dates
    Audited/CA attested report
    available

    Ratios (latest yr) (Prev. yr)

    #N/A #N/A #N/A


    #N/A #N/A #N/A

    #N/A #N/A #N/A


    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    #N/A #N/A #N/A
    Growth in t/o (%) #N/A
    Growth in cash profit (%) #N/A

    Verification
    FCU positive
    CIBIL Ok
    CPV, TVR positive

    PD positive
    Reference positive
    Legal Positive

    Technical Positive
    Credit Appraisal Memo Version 15
    Location DELHI
    Requested Rate Name of Applicant AMAN ENTERPRISES PROP RAGHUBIR GOEL
    Variable 13.00% Program Gross Turnover Program
    Type of Loan LP-CP Profile CAT A Self Employed
    Loan Sanctioned - Property Type Self Occupied Residential
    Tenor 180 Loan Amount Applied 5100000
    MAX LTV as per Product 65.00%
    Income as per ITR

    Name of the Applicant: AMAN ENTERPRISES PROP RAGHUBIR GOEL Name of the Co-ApplicantI: RAGHUBIR GOEL Name of the Co-ApplicantII: HEMANT GOYAL Profession SENP
    No of Yrs of Experience: 3 No of Yrs of Experience: 5 No of Yrs of Experience: 5 IN Case of SENP Business Type Wholesaler
    Self Employed Professional 1 Self Employed Professional 1 Self Employed Professional 1 Industry Trader / Distributor / Wholesaler
    Nature of Profession Trader / Distributor / Wholesaler Nature of Profession Trader / Distributor / Wholesaler Nature of Profession Trader / Distributor / Wholesaler
    Multiplier Multiplier Multiplier Property Value1 10200000
    Property Value2 10,200,000
    Current Year Previous Year Current Year Previous Year Current Year Previous Year Property Value Considered 10,200,000
    Gross Reciept 1 1 0% Gross Reciept 1 1 0% Gross Reciept 1 1 0% Eligibility of loan #VALUE!
    Average Gross Receipts of Past 2 ye 1 Average Gross Receipts of Past 2 1 Average Gross Receipts of Past 2 years 1
    Net Income 1 Net Income 1 Net Income 1 Loan sanctioned -

    Calculated Net Income/Net Calculated Net Income/Net


    Reciept #VALUE! Reciept #VALUE! Calculated Net Income/Net Reciept #VALUE! FOIR After Sanctioning #VALUE!
    Income Considered #VALUE! Income Considered #VALUE! Income Considered #VALUE! LTV After Sanctioning 0.00%
    EMI 0.00
    TOTAL SUMMARY CALCULATION SHEET Fees (%) 1.0%
    Total Yearly Income #VALUE!
    Gross Monthly Income #VALUE!
    Obligations -
    Loan Eligiblity #VALUE!

    DSR Approved by credit Manager and


    EMI With DSR Waiver - Loan Accepted by Customer Y/N and
    under L2 Without DSR Waiver Rate

    Loan Eligible-Rs. #VALUE! #VALUE! N

    Remarks Cash Profit #N/A

    DSR Waiver #VALUE!


    Loan Eligible #VALUE!

    INDIVIDUAL APPLICANT ELIGIBILITY CALCULATION

    ELIGIBILITY CALCULATION SHEET ELIGIBILITY CALCULATION SHEET ELIGIBILITY CALCULATION SHEET


    Total Yearly Income #VALUE! Total Yearly Income #VALUE! Total Yearly Income #VALUE!
    Gross Monthly Income #VALUE! Gross Monthly Income #VALUE! Gross Monthly Income #VALUE!
    Applicable DSR #VALUE! Applicable DSR #VALUE! Applicable DSR #VALUE!
    With DSR Waiver With DSR Waiver Without DSR With DSR Waiver Without DSR
    under L2 Without DSR Waiver under L2 Waiver under L2 Waiver
    Applicable DSR #VALUE! 65% Applicable DSR #VALUE! 65% Applicable DSR #VALUE! 65%
    Elig Income Not Applicable #VALUE! Elig Income Not Applicable #VALUE! Elig Income Not Applicable #VALUE!
    Maximum Eligible Tenor #VALUE! Maximum Eligible Tenor #VALUE! Maximum Eligible Tenor #VALUE!
    EMI / lac #VALUE! EMI / lac #VALUE! EMI / lac #VALUE!
    With DSR Waiver With DSR Waiver Without DSR With DSR Waiver Without DSR
    under L2 Without DSR Waiver under L2 Waiver under L2 Waiver

    Loan Eligible-Rs. Not Applicable #VALUE! Loan Eligible-Rs. Not Applicable #VALUE! Loan Eligible-Rs. Not Applicable #VALUE!
    Remarks Cash Profit #N/A Remarks Cash Profit #N/A Remarks Cash Profit #N/A
    Total Daily Credits (Please inpu
    January February March April May
    Day1
    Day2
    Day3
    Day4
    Day5
    Day6
    Day7
    Day8
    Day9
    Day10
    Day11
    Day12
    Day13
    Day14
    Day15
    Day16
    Day17
    Day18
    Day19
    Day20
    Day21
    Day22
    Day23
    Day24
    Day25
    Day26
    Day27
    Day28
    Day29
    Day30
    Day31
    0 1,919,712 2,272,906 1,596,319 1,360,979 1,255,867

    Need to feed actual daily business credit (write upto last rupee)
    Total Daily Credits (Please input Actuals)
    June July August September October November

    - - - 210,969 981,026 1,874,303


    December

    2,855,158
    Self employed

    Tenor # emi
    slno Financier Loan type Loan amnt (Rs.) emi (Rs.) (months) paid
    1 FCH
    2 FCH
    3 FCH
    4
    5
    6
    7
    8
    9
    10
    11
    12
    13
    14
    15
    16
    17
    18
    19
    20
    21
    22
    23
    24
    25
    26
    27
    28
    29
    30
    Total 0

    Salaried

    Tenor # emi
    slno Financier Loan type Loan amnt (Rs.) emi (Rs.) (months) paid
    1
    2
    3
    4
    5
    6
    7
    8
    9
    10
    11
    12
    13
    0
    mployed

    EMI of
    Loans with
    # emi mob <= 6
    Loan O/s (rs.) bounced emis o/s obligations in FOIR months OCT09 SEP09
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0 0

    aried

    EMI of
    Loans with
    # emi mob <= 6
    Loan O/s (rs.) bounced emis o/s obligations in FOIR months
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0
    0 0 0 0
    AUG 09 July09 June09 May-o9 April March Feb Jan Dec-O8
    Nov Oct Sep Aug July June May April_o8
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    AMAN ENTERPRISES PROP RAGHUBIR GOEL

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    RAGHUBIR GOEL

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    HEMANT GOYAL

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    0.00

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    0.00

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    0.00

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    0.00

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    0.00

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    0.00

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    0.00

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Ratio Sheet of :-
    Financial Year--->

    Profit & Loss Account


    Net Sales (Net of excise) (i.e Turnover)
    Other business Income
    Total Operating Income
    Raw Material Cost (RM)

    Manufacturing expenses
    Wages
    Cost of Goods Sold
    Gross Profit
    Administrative Expenses

    Selling & Distribution Expenses

    PBDIT
    Depreciation
    Interest paid
    Non Operating Income
    Non Operating Expenses
    Non cash expenses written off
    Profit Before Tax (PBT)

    Tax

    Profit After Tax (PAT)


    Cash Profits
    Salary to Partner/Director
    Interest on Capital paid to partners/director
    Actual Cash Profit & Margin

    Balance Sheet

    Share / Proprietor's / Partners' Capital


    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve)
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset)
    Total Networth

    Long Term Borrowing from Banks/FI/NBFC


    Secured Loan
    Unsecured loans from Banks/FI/NBFC
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family)
    Unsecured loans from : Partners/Directors/Shareholders/Family
    Unsecured Loan
    Short Term Borrowing from Affilaites and Associates
    Other Short Term Borrowings - Outside
    Sundry Creditors & Bills Payable

    Working Capital Limits from Banks/FI's (OD/CC)

    Provision for Taxation


    Other Current Liabilities
    Total Current Liabilities
    Balance Sheet Total - Total Liabilities
    Fixed Assets less depreciation
    Investments
    Capital work in progress
    Deffered Tax Asset/(Liability)
    Total Current Assets:
    Inventories
    Receivables / Debtors
    Debtors > 6 months (bad debtors)
    Debtors < 6 months (good debtors)
    Cash and Bank
    Other Current Assets
    Loans & Advances
    Loans & Advances given to directors/partners etc
    Loans and Advances given to others
    Balance Sheet Total - Total Assets
    Contingent Liabilites
    Tally (all cells shld be zero)

    Ratios

    Debtor to Sales ratio (in months)


    Current Ratio
    Liquidity Ratio
    Debt Equity Ratio
    Interest Coverage Ratio (ICR)
    DSCR (Debt Service Coverage Ratio)
    Gross Profit Margin (%)
    Net Profit Margin (%)
    Operating profit margin (%)
    Unsecured to Secured Ratio
    Total liabilities to Networth ratio
    Net Working Cycle (NWC) - Days
    Debtors TO days
    Creditors TO days
    Stock TO days
    Inventory Turnover Ratio

    CASH FLOW STATEMENT


    Cash Flow from Operating Activity
    Net Profit Before Taxes
    Adjustment for:
    Non Cash Expenses W/off
    Non Operating Income
    Non Operating Expenses
    Depreciation
    Interest on Loan
    Operating Profit before working capital changes
    Decrease (increase) in sundry debtors
    Decrease (increase) in inventories
    Decrease (Increase) in loan & advances
    Decrease (Increase) in other current assets
    Increase (decrease) in current liabilities
    Cash Generated from Operations
    Taxes Paid
        Net cash flow from operating activities
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale)
    Capital Work in Progress
    Investments
        Net cash flows from investing activities
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn)
    Increase (decrease) in Loans
    Increase (decrease) in Loans from Partners/Shareholders
    Interest Paid
        Net cash flows from financing activities
    Net increase (decrease) in cash
    Test
    Consolidated sheet of AMAN ENTERPRISES PROP RAGHUBIR GOEL; RAGHUBIR GOEL

    2019-2020 2018-2019

    INR % Growth INR % Growth

    - #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!

    - #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!
    - #DIV/0! - #DIV/0!

    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!

    2019-2020 2018-2019
    INR % Growth INR % Growth
    - #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!
    - #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!
    - #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!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - #DIV/0! - #DIV/0!
    - -
    0.00 0.00

    2019-2020 2018-2019

    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 0
    0 0.00
    0 0.00
    0 0.00
    0.00 0.00

    2019-2020

    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
    0.00
    Correct
    L; RAGHUBIR GOEL; HEM

    2017-2018

    INR Remarks
    -
    -
    -
    -

    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -

    2017-2018
    INR
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -

    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    -
    0.00

    Standard Norms for loan Standard Norms for loan amount > INR 30 lacs
    amount up to INR 30 lacs
    3 months <= 2 months
    1.33 : 1 >= 1.66 times
    0.75 : 1 0.75 : 1
    <=2 times <=2 times
    >=2 times >= 2.25 times
    >=1 times >=1 times
    Positive Positive
    Positive Positive
    Positive Positive
    NA <=2 times
    <=3 <=3
    180 Days 180 Days
    90 days 90 days
    90 days 90 days
    90 days 90 days
    3 months 3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Consolidated sheet of AMAN ENTERP
    Ratio Sheet of :-
    Financial Year---> 2019-2020

    Profit & Loss Account INR % Growth


    Net Sales (Net of excise) (i.e Turnover) - #DIV/0!
    Other business Income - #DIV/0!
    Total Operating Income - #DIV/0!
    Raw Material Cost (RM) - #DIV/0!

    Manufacturing expenses - #DIV/0!


    Wages - #DIV/0!
    Cost of Goods Sold - #DIV/0!
    Gross Profit - #DIV/0!
    Administrative Expenses - #DIV/0!

    Selling & Distribution Expenses - #DIV/0!

    PBDIT - #DIV/0!
    Depreciation - #DIV/0!
    Interest paid - #DIV/0!
    Non Operating Income - #DIV/0!
    Non Operating Expenses - #DIV/0!
    Non cash expenses written off - #DIV/0!
    Profit Before Tax (PBT) - #DIV/0!

    Tax - #DIV/0!

    Profit After Tax (PAT) - #DIV/0!


    Cash Profits - #DIV/0!
    Salary to Partner/Director - #DIV/0!
    Interest on Capital paid to partners/director - #DIV/0!
    Actual Cash Profit & Margin - #DIV/0!

    Balance Sheet 2019-2020


    INR % Growth
    Share / Proprietor's / Partners' Capital - #DIV/0!
    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve) - #DIV/0!
    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset) - #DIV/0!
    Total Networth - #DIV/0!

    Long Term Borrowing from Banks/FI/NBFC - #DIV/0!


    Secured Loan - #DIV/0!
    Unsecured loans from Banks/FI/NBFC - #DIV/0!
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and
    other than partners/shareholders/family) - #DIV/0!
    Unsecured loans from : Partners/Directors/Shareholders/Family - #DIV/0!
    Unsecured Loan - #DIV/0!
    Short Term Borrowing from Affilaites and Associates - #DIV/0!
    Other Short Term Borrowings - Outside - #DIV/0!
    Sundry Creditors & Bills Payable - #DIV/0!

    Working Capital Limits from Banks/FI's (OD/CC) - #DIV/0!

    Provision for Taxation - #DIV/0!


    Other Current Liabilities - #DIV/0!
    Total Current Liabilities - #DIV/0!
    Balance Sheet Total - Total Liabilities - #DIV/0!
    Fixed Assets less depreciation - #DIV/0!
    Investments - #DIV/0!
    Capital work in progress - #DIV/0!
    Deffered Tax Asset/(Liability) - #DIV/0!
    Total Current Assets: - #DIV/0!
    Inventories - #DIV/0!
    Receivables / Debtors - #DIV/0!
    Debtors > 6 months (bad debtors) - #DIV/0!
    Debtors < 6 months (good debtors) - #DIV/0!
    Cash and Bank - #DIV/0!
    Other Current Assets - #DIV/0!
    Loans & Advances - #DIV/0!
    Loans & Advances given to directors/partners etc - #DIV/0!
    Loans and Advances given to others - #DIV/0!
    Balance Sheet Total - Total Assets - #DIV/0!
    Contingent Liabilites -
    Tally (all cells shld be zero) 0.00

    Ratios 2019-2020

    Debtor to Sales ratio (in months) 0.00


    Current Ratio 0.00
    Liquidity Ratio 0.00
    Debt Equity Ratio 0.00
    Interest Coverage Ratio (ICR) 0.00
    DSCR (Debt Service Coverage Ratio) 0.00
    Gross Profit Margin (%) 0.00%
    Net Profit Margin (%) 0.00%
    Operating profit margin (%) 0.00%
    Unsecured to Secured Ratio 0.00
    Total liabilities to Networth ratio 0.00
    Net Working Cycle (NWC) - Days 0
    Debtors TO days 0
    Creditors TO days 0
    Stock TO days 0
    Inventory Turnover Ratio 0.00

    CASH FLOW STATEMENT 2019-2020


    Cash Flow from Operating Activity
    Net Profit Before Taxes 0.00
    Adjustment for:
    Non Cash Expenses W/off 0.00
    Non Operating Income 0.00
    Non Operating Expenses 0.00
    Depreciation 0.00
    Interest on Loan 0.00
    Operating Profit before working capital changes 0.00
    Decrease (increase) in sundry debtors 0.00
    Decrease (increase) in inventories 0.00
    Decrease (Increase) in loan & advances 0.00
    Decrease (Increase) in other current assets 0.00
    Increase (decrease) in current liabilities 0.00
    Cash Generated from Operations 0.00
    Taxes Paid 0.00
        Net cash flow from operating activities 0.00
    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale) 0.00
    Capital Work in Progress 0.00
    Investments 0.00
        Net cash flows from investing activities 0.00
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn) 0.00
    Increase (decrease) in Loans 0.00
    Increase (decrease) in Loans from Partners/Shareholders 0.00
    Interest Paid 0.00
        Net cash flows from financing activities 0.00
    Net increase (decrease) in cash 0.00
    Test Correct
    of AMAN ENTERPRISES PROP RAGHUBIR GOEL; RAG

    2018-2019 2017-2018

    INR % Growth INR

    - #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! -
    - #DIV/0! -
    - #DIV/0! -
    - #DIV/0! -

    2018-2019 2017-2018
    INR % Growth INR
    - #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! -
    - #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! -
    - -
    0.00 0.00

    2018-2019 Standard Norms for loan


    amount up to INR 30 lacs
    0.00 3 months
    0.00 1.33 : 1
    0.00 0.75 : 1
    0.00 <=2 times
    0.00 >=2 times
    0.00 >=1 times
    0.00% Positive
    0.00% Positive
    0.00% Positive
    0.00 NA
    0.00 <=3
    0 180 Days
    0.00 90 days
    0.00 90 days
    0.00 90 days
    0.00 3 months
    Remarks
    Standard Norms for loan amount > INR 30 lacs

    <= 2 months
    >= 1.66 times
    0.75 : 1
    <=2 times
    >= 2.25 times
    >=1 times
    Positive
    Positive
    Positive
    <=2 times
    <=3
    180 Days
    90 days
    90 days
    90 days
    3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year for initial set up which are giving fruits now.
    Increase in Operating Profit (PBDIT)->Positive. Indicates that business is making money from its core
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign

    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually
    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank
    statement. Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales
    is a negative sign.
    Period Ended 2018-2019
    Financial Report Type Audited
    Months 12
    1 EQUITY SHARE CAPITAL 0
    1.1.1 TOTAL EQUITY AND PREFERENCE SHARE CAPITAL 0
    1.1.2 QUASI EQUITY
    1.1.3 GENL RESERVE SHARE PREM RESERVE AND OTHER RESERVES 0
    1.1 NET WORTH 0
    1.2.1 REVALUATION RESERVE 0
    1.2.2 NET INTANGIBLES 0
    1.2.3 MISCELLANEOUS EXPENSES NOT WRITTEN OFF 0
    1.2 TANGIBLE NETWORTH 0
    2 LONG TERM DEBT
    2.1.1 BORROWINGS FROM AFFILIATES AND ASSOCIATES
    2.1.2 LONG TERM BORROWINGS FROM BANKS AND NBFCS 0
    2.1.3 OTHER LONG TERM BORROWINGS
    2.1 TOTAL LONG TERM DEBT 0
    3 CURRENT LIABILITIES AND PROVISIONS
    3.1.1 SHORT TERM BORROWING FROM AFFILIATES AND ASSOCIATE 0
    3.1.2 CREDITORS AND BILLS PAYABLE 0
    3.1.3 WORKING CAPITAL LIMIT FROM BANKS 0
    3.1.4 PROVISION FOR TAXATION 0
    3.1.5 OTHER SHORT TERM BORROWINGS 0
    3.1 TOTAL CURRENT LIABILITIES 0
    4 TOTAL LIABILITIES TO OUTSIDERS 0
    5 BALANCE SHEET TOTAL LIABILITIES 0
    6.1 GROSS BLOCK OF FIXED ASSETS 0
    6.2 LESS DEPRECIATION
    6 NET BLOCK OF FIXED ASSETS 0
    7 CAPITAL WORK IN PROGRESS 0
    8 MISCELLANEOUS EXPENSES NOT WRITTEN OFF
    9 INVESTMENTS 0
    10 CURRENT ASSETS
    10.1 DEFERRED TAX ASSET 0
    10.2 INVENTORIES 0
    10.3 RECEIVABLES DEBTORS
    10.3.1 DEBTORS GREATER THAN SIX MONTHS 0
    10.3.2 DEBTORS LESS THAN SIX MONTHS 0
    10.4 CASH AND BANK 0
    10.5 LOANS AND ADVANCES
    10.5.1 LOANS AND ADVANCES GIVEN TO DIRECTORS PARTNERS ETC 0
    10.5.2 LOANS AND ADVANCES GIVEN TO OTHERS 0
    11 BALANCE SHEET TOTAL ASSETS 0
    12 BALANCE SHEET TELE 0
    2019-2020
    Audited
    12
    0
    0

    0
    0
    0
    0
    0
    0

    0
    0
    0
    0
    0
    0
    0
    0
    0

    0
    0

    0
    0

    0
    0
    0

    0
    0
    0
    0
    Period Ended 2018-2019 2019-2020
    Financial Report Type Audited Audited
    Months 12 12
    1 OPERATING INCOME 0 0
    1.1.1 GROSS SALES AND RECEIPTS 0 0
    1.1.2 EXCISE DUTY SALES TAX OTHER INDIRECT TAX
    1.1 NET SALES (NET OF EXCISE) (I.E TURNOVER)
    1.2.1 OTHER INCOME 0 0
    1.2 TOTAL OPERATING INCOME 0 0
    2 COST OF GOODS SOLD
    2.1.1 RAW MATERIAL COST (RM) 0 0
    2.1.2 MANUFACTURING EXPENSES 0 0
    2.1.3 WAGES 0 0
    2.1 TOTAL COST OF GOODS SOLD 0 0
    2.2 GROSS PROFIT 0 0
    3 INDIRECT EXPENSES
    3.1.1 ADMINISTRATIVE EXPENSES 0 0
    3.1.2 SELLING AND DISBRUTION EXPENSE 0 0
    3.1 TOTAL INDIRECT EXPENSES 0 0
    4 OPBDIT
    4.1 DEPRECIATION AND AMORTISATION 0 0
    5 OPBIT
    5.1 INTEREST AND FINANCE CHARGES 0 0
    6 OPBT(PROFIT BEFORE TAX)
    6.1 NON OPERATING INCOME 0 0
    6.2 NON OPERATING EXPENSES 0 0
    6.3 NON CASH EXPENSES WRITTEN OFF 0 0
    7 PROFIT BEFORE TAX 0 0
    7.1 TAX 0 0
    8 PROFIT AFTER TAX 0 0
    9 CASH PROFITS
    9.1 DIVIDEND INCLUSIVE OF DIVIDEND TAX
    9.2 SALARY TO PARTNER OR DIRECTOR 0 0
    9.3 INTEREST EXPENSES PAID TO PARTNERS OR DIRECTOR 0 0
    9.4 TRANSFER TO RESERVES
    10 RETAINED PROFIT
    11 ACTUAL CASH PROFIT & MARGIN (%)
    12 PROPOSED LOAN AMOUNT 0 0
    Bank Name
    Limit
    Rate

    Number of Months
    Bank Statement
    Available 12 OK
    Current Date 8/25/2022 11:55 8

    Months Last 6 Months Total Business Credits


    January NA 1,919,712
    February OK 2,272,906
    March OK 1,596,319
    April OK 1,360,979
    May OK 1,255,867

    June OK -
    July OK -
    August NA -
    September NA 210,969
    October NA 981,026
    November NA 1,874,303
    December NA 2,855,158

    Total 14,327,239
    Count 9
    Annualised 19,102,985

    VAT

    Last Audited Financials


    Period (Only Financial
    Year to be provided)
    Current Year 2022 22
    Current Month 8
    Turnover Source 0

    Quarters (As per


    Financial Years) Turnover ( In Actuals)
    Q1 #N/A 2,041,102
    Q2 #N/A 3,055,103
    Q3 #N/A 10,983,552
    Q4 #N/A 6,178,857
    Q122 Input Values -
    Q222 Not Required -
    Q322 Not Required -
    Q422 Not Required -
    Total 22,258,614
    4
    4 Input Values Input Values
    5 Input Values Input Values
    6 Input Values Input Values
    7 Input Values Not Required
    8 Input Values Not Required
    9 Input Values Not Required
    10 Input Values Input Values
    11 Input Values Input Values
    12 Input Values Input Values

    2007
    2008
    2009
    2010
    Limit Unitlization
    (Debit Balance as of Last Day
    of the Month) Interest Paid
    - -
    - -
    - -

    #N/A #N/A
    12 months 12 months
    Actual - -
    Annualised - -

    Gowth Pattern #DIV/0!

    - -
    0 0
    #DIV/0! #DIV/0!

    Calculated Cells

    0 Total business credits – Actual amt as reflected in the


    Interest paid – Is actual intt. paid on limit utilization (w
    Turnover as per VAT/Sales tax etc: Needs to be report
    Input Values Input Values
    Input Values Input Values
    Input Values Input Values
    Not Required Not Required
    Not Required Not Required
    Not Required Not Required
    Not Required Not Required
    Not Required Not Required
    Not Required Not Required
    Turnover as per Turnover as per Banking
    0(Annualised) (Annualised)
    12 months 9 months
    22,258,614 14,327,239
    22,258,614 19,102,985

    1 1

    al amt as reflected in the bank statement (write upto last rupee)


    aid on limit utilization (write upto last rupee)
    x etc: Needs to be reported on Quarterly basis against each column where it says “Input Values”
    Ratio Sheet of :- AMAN
    Financial Year---> 2020-2021

    Profit & Loss Account INR % Growth

    Net Sales (Net of excise) (i.e Turnover) - #DIV/0!


    Other business Income - #DIV/0!
    Total Operating Income - #DIV/0!

    Raw Material Cost (RM) - #DIV/0!

    Manufacturing expenses - #DIV/0!

    Wages - #DIV/0!
    Cost of Goods Sold - #DIV/0!
    Gross Profit - #DIV/0!

    Administrative Expenses - #DIV/0!

    Selling & Distribution Expenses - #DIV/0!

    PBDIT - #DIV/0!
    Depreciation - #DIV/0!

    Interest paid - #DIV/0!

    Non Operating Income - #DIV/0!


    Non Operating Expenses - #DIV/0!

    Non cash expenses written off - #DIV/0!

    Profit Before Tax (PBT) - #DIV/0!

    Tax - #DIV/0!

    Profit After Tax (PAT) - #DIV/0!

    Cash Profits - #DIV/0!

    Salary to Partner/Director - #DIV/0!

    Interest on Capital paid to partners/director - #DIV/0!


    Actual Cash Profit & Margin - #DIV/0!

    Balance Sheet 2020-2021


    INR % Growth
    Share / Proprietor's / Partners' Capital - #DIV/0!

    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve) - #DIV/0!

    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset) - #DIV/0!


    Total Networth - #DIV/0!

    Long Term Borrowing from Banks/FI/NBFC - #DIV/0!

    Secured Loan - #DIV/0!


    Unsecured loans from Banks/FI/NBFC - #DIV/0!
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and other
    than partners/shareholders/family) - #DIV/0!

    Unsecured loans from : Partners/Directors/Shareholders/Family - #DIV/0!


    Unsecured Loan - #DIV/0!
    Short Term Borrowing from Affilaites and Associates - #DIV/0!
    Other Short Term Borrowings - Outside - #DIV/0!
    Sundry Creditors & Bills Payable - #DIV/0!

    Working Capital Limits from Banks/FI's (OD/CC) - #DIV/0!

    Provision for Taxation - #DIV/0!


    Other Current Liabilities - #DIV/0!
    Total Current Liabilities - #DIV/0!
    Balance Sheet Total - Total Liabilities - #DIV/0!
    Fixed Assets less depreciation - #DIV/0!
    Investments - #DIV/0!
    Capital work in progress - #DIV/0!
    Deffered Tax Asset/(Liability) - #DIV/0!
    Total Current Assets: - #DIV/0!
    Inventories - #DIV/0!
    Receivables / Debtors - #DIV/0!
    Debtors > 6 months (bad debtors) - #DIV/0!
    Debtors < 6 months (good debtors) - #DIV/0!
    Cash and Bank - #DIV/0!
    Other Current Assets - #DIV/0!
    Loans & Advances - #DIV/0!
    Loans & Advances given to directors/partners etc - #DIV/0!
    Loans and Advances given to others - #DIV/0!
    Balance Sheet Total - Total Assets - #DIV/0!
    Contingent Liabilites -
    Tally (all cells shld be zero) -

    Ratios Provisional

    Debtor to Sales ratio (in months) #DIV/0!


    Current Ratio #DIV/0!
    Liquidity Ratio #DIV/0!
    Debt Equity Ratio #DIV/0!
    Interest Coverage Ratio (ICR) #DIV/0!
    DSCR (Debt Service Coverage Ratio) #DIV/0!
    Gross Profit Margin (%) #DIV/0!
    Net Profit Margin (%) #DIV/0!
    Operating profit margin (%) #DIV/0!
    Unsecured to Secured Ratio #DIV/0!
    Total liabilities to Networth ratio #DIV/0!
    Net Working Cycle (NWC) - Days #DIV/0!
    Debtors TO days #DIV/0!
    Creditors TO days #DIV/0!
    Stock TO days #DIV/0!
    Inventory Turnover Ratio #DIV/0!

    CASH FLOW STATEMENT 2020-2021

    Cash Flow from Operating Activity


    Net Profit Before Taxes 0.00
    Adjustment for:
    Non Cash Expenses W/off 0.00
    Non Operating Income 0.00
    Non Operating Expenses 0.00
    Depreciation 0.00
    Interest on Loan 0.00

    Operating Profit before working capital changes 0.00


    Decrease (increase) in sundry debtors 0.00
    Decrease (increase) in inventories 0.00
    Decrease (Increase) in loan & advances 0.00
    Decrease (Increase) in other current assets 0.00
    Increase (decrease) in current liabilities 0.00

    Cash Generated from Operations 0.00

    Taxes Paid 0.00

    Net cash flow from operating activities 0.00


    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale) 0.00
    Capital Work in Progress 0.00
    Investments 0.00
    Net cash flows from investing activities 0.00
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn) 0.00
    Increase (decrease) in Loans 0.00
    Increase (decrease) in Loans from Partners/Shareholders 0.00
    Interest Paid 0.00
    Net cash flows from financing activities 0.00
    Net increase (decrease) in cash 0.00
    Test Correct
    AMAN ENTERPRISES PROP RAGHUBIR GOEL
    2019-2020 2018-2019 2017-2018

    INR % Growth INR % Growth INR

    - #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! -

    - #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! -

    - #DIV/0! - #DIV/0! -

    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -

    2019-2020 2018-2019 2017-2018


    INR % Growth INR % Growth INR
    - #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! -
    - #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! -
    - #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! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - - -
    - - -

    Standard Norms for loan


    2019-2020 2018-2019 amount up to INR 30 lacs

    #DIV/0! #DIV/0! 3 months


    #DIV/0! #DIV/0! 1.33 : 1
    #DIV/0! #DIV/0! 0.75 : 1
    #DIV/0! #DIV/0! <=2 times
    #DIV/0! #DIV/0! >=2 times
    #DIV/0! #DIV/0! >=1 times
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! NA
    #DIV/0! #DIV/0! <=3
    #DIV/0! #DIV/0! 180 Days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 3 months

    2019-2020

    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
    0.00
    Correct
    Remarks
    Standard Norms for loan amount > INR 30 lacs

    <= 2 months
    >= 1.66 times
    0.75 : 1
    <=2 times
    >= 2.25 times
    >=1 times
    Positive
    Positive
    Positive
    <=2 times
    <=3
    180 Days
    90 days
    90 days
    90 days
    3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year forIndicates
    Increase in Operating Profit (PBDIT)->Positive. initial setthat
    up which areisgiving
    business makingfruits now.from its core
    money
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign
    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually

    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank statement.
    Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales is a negative
    sign.
    Ratio Sheet of :-
    Financial Year---> 2020-2021

    Profit & Loss Account INR % Growth

    Net Sales (Net of excise) (i.e Turnover) - #DIV/0!


    Other business Income - #DIV/0!
    Total Operating Income - #DIV/0!

    Raw Material Cost (RM) - #DIV/0!

    Manufacturing expenses - #DIV/0!

    Wages - #DIV/0!
    Cost of Goods Sold - #DIV/0!
    Gross Profit - #DIV/0!

    Administrative Expenses - #DIV/0!

    Selling & Distribution Expenses - #DIV/0!

    PBDIT - #DIV/0!
    Depreciation - #DIV/0!

    Interest paid - #DIV/0!

    Non Operating Income - #DIV/0!


    Non Operating Expenses - #DIV/0!

    Non cash expenses written off - #DIV/0!

    Profit Before Tax (PBT) - #DIV/0!

    Tax - #DIV/0!

    Profit After Tax (PAT) - #DIV/0!

    Cash Profits - #DIV/0!

    Salary to Partner/Director - #DIV/0!

    Interest on Capital paid to partners/director - #DIV/0!


    Actual Cash Profit & Margin - #DIV/0!

    Balance Sheet 2020-2021


    INR % Growth
    Share / Proprietor's / Partners' Capital - #DIV/0!

    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve) - #DIV/0!

    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset) - #DIV/0!


    Total Networth - #DIV/0!

    Long Term Borrowing from Banks/FI/NBFC - #DIV/0!

    Secured Loan - #DIV/0!


    Unsecured loans from Banks/FI/NBFC - #DIV/0!
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and other
    than partners/shareholders/family) - #DIV/0!

    Unsecured loans from : Partners/Directors/Shareholders/Family - #DIV/0!


    Unsecured Loan - #DIV/0!
    Short Term Borrowing from Affilaites and Associates - #DIV/0!
    Other Short Term Borrowings - Outside - #DIV/0!
    Sundry Creditors & Bills Payable - #DIV/0!

    Working Capital Limits from Banks/FI's (OD/CC) - #DIV/0!

    Provision for Taxation - #DIV/0!


    Other Current Liabilities - #DIV/0!
    Total Current Liabilities - #DIV/0!
    Balance Sheet Total - Total Liabilities - #DIV/0!
    Fixed Assets less depreciation - #DIV/0!
    Investments - #DIV/0!
    Capital work in progress - #DIV/0!
    Deffered Tax Asset/(Liability) - #DIV/0!
    Total Current Assets: - #DIV/0!
    Inventories - #DIV/0!
    Receivables / Debtors - #DIV/0!
    Debtors > 6 months (bad debtors) - #DIV/0!
    Debtors < 6 months (good debtors) - #DIV/0!
    Cash and Bank - #DIV/0!
    Other Current Assets - #DIV/0!
    Loans & Advances - #DIV/0!
    Loans & Advances given to directors/partners etc - #DIV/0!
    Loans and Advances given to others - #DIV/0!
    Balance Sheet Total - Total Assets - #DIV/0!
    Contingent Liabilites -
    Tally (all cells shld be zero) -

    Ratios Provisional

    Debtor to Sales ratio (in months) #DIV/0!


    Current Ratio #DIV/0!
    Liquidity Ratio #DIV/0!
    Debt Equity Ratio #DIV/0!
    Interest Coverage Ratio (ICR) #DIV/0!
    DSCR (Debt Service Coverage Ratio) #DIV/0!
    Gross Profit Margin (%) #DIV/0!
    Net Profit Margin (%) #DIV/0!
    Operating profit margin (%) #DIV/0!
    Unsecured to Secured Ratio #DIV/0!
    Total liabilities to Networth ratio #DIV/0!
    Net Working Cycle (NWC) - Days #DIV/0!
    Debtors TO days #DIV/0!
    Creditors TO days #DIV/0!
    Stock TO days #DIV/0!
    Inventory Turnover Ratio #DIV/0!

    CASH FLOW STATEMENT 2020-2021

    Cash Flow from Operating Activity


    Net Profit Before Taxes 0.00
    Adjustment for:
    Non Cash Expenses W/off 0.00
    Non Operating Income 0.00
    Non Operating Expenses 0.00
    Depreciation 0.00
    Interest on Loan 0.00

    Operating Profit before working capital changes 0.00


    Decrease (increase) in sundry debtors 0.00
    Decrease (increase) in inventories 0.00
    Decrease (Increase) in loan & advances 0.00
    Decrease (Increase) in other current assets 0.00
    Increase (decrease) in current liabilities 0.00

    Cash Generated from Operations 0.00

    Taxes Paid 0.00

    Net cash flow from operating activities 0.00


    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale) 0.00
    Capital Work in Progress 0.00
    Investments 0.00
    Net cash flows from investing activities 0.00
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn) 0.00
    Increase (decrease) in Loans 0.00
    Increase (decrease) in Loans from Partners/Shareholders 0.00
    Interest Paid 0.00
    Net cash flows from financing activities 0.00
    Net increase (decrease) in cash 0.00
    Test Correct
    RAGHUBIR GOEL
    2019-2020 2018-2019 2017-2018

    INR % Growth INR % Growth INR

    - #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! -

    - #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! -

    - #DIV/0! - #DIV/0! -

    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -

    2019-2020 2018-2019 2017-2018


    INR % Growth INR % Growth INR
    - #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! -
    - #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! -
    - #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! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - - -
    - - -

    Standard Norms for loan


    2019-2020 2018-2019 amount up to INR 30 lacs

    #DIV/0! #DIV/0! 3 months


    #DIV/0! #DIV/0! 1.33 : 1
    #DIV/0! #DIV/0! 0.75 : 1
    #DIV/0! #DIV/0! <=2 times
    #DIV/0! #DIV/0! >=2 times
    #DIV/0! #DIV/0! >=1 times
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! NA
    #DIV/0! #DIV/0! <=3
    #DIV/0! #DIV/0! 180 Days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 3 months

    2019-2020

    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
    0.00
    Correct
    Remarks
    Standard Norms for loan amount > INR 30 lacs

    <= 2 months
    >= 1.66 times
    0.75 : 1
    <=2 times
    >= 2.25 times
    >=1 times
    Positive
    Positive
    Positive
    <=2 times
    <=3
    180 Days
    90 days
    90 days
    90 days
    3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year forIndicates
    Increase in Operating Profit (PBDIT)->Positive. initial setthat
    up which areisgiving
    business makingfruits now.from its core
    money
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign
    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually

    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank statement.
    Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales is a negative
    sign.
    Ratio Sheet of :-
    Financial Year---> 2020-2021

    Profit & Loss Account INR % Growth

    Net Sales (Net of excise) (i.e Turnover) - #DIV/0!


    Other business Income - #DIV/0!
    Total Operating Income - #DIV/0!

    Raw Material Cost (RM) - #DIV/0!

    Manufacturing expenses - #DIV/0!

    Wages - #DIV/0!
    Cost of Goods Sold - #DIV/0!
    Gross Profit - #DIV/0!

    Administrative Expenses - #DIV/0!

    Selling & Distribution Expenses - #DIV/0!

    PBDIT - #DIV/0!
    Depreciation - #DIV/0!

    Interest paid - #DIV/0!

    Non Operating Income - #DIV/0!


    Non Operating Expenses - #DIV/0!

    Non cash expenses written off - #DIV/0!

    Profit Before Tax (PBT) - #DIV/0!

    Tax - #DIV/0!

    Profit After Tax (PAT) - #DIV/0!

    Cash Profits - #DIV/0!

    Salary to Partner/Director - #DIV/0!

    Interest on Capital paid to partners/director - #DIV/0!


    Actual Cash Profit & Margin - #DIV/0!

    Balance Sheet 2020-2021


    INR % Growth
    Share / Proprietor's / Partners' Capital - #DIV/0!

    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve) - #DIV/0!

    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset) - #DIV/0!


    Total Networth - #DIV/0!

    Long Term Borrowing from Banks/FI/NBFC - #DIV/0!

    Secured Loan - #DIV/0!


    Unsecured loans from Banks/FI/NBFC - #DIV/0!
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and other
    than partners/shareholders/family) - #DIV/0!

    Unsecured loans from : Partners/Directors/Shareholders/Family - #DIV/0!


    Unsecured Loan - #DIV/0!
    Short Term Borrowing from Affilaites and Associates - #DIV/0!
    Other Short Term Borrowings - Outside - #DIV/0!
    Sundry Creditors & Bills Payable - #DIV/0!

    Working Capital Limits from Banks/FI's (OD/CC) - #DIV/0!

    Provision for Taxation - #DIV/0!


    Other Current Liabilities - #DIV/0!
    Total Current Liabilities - #DIV/0!
    Balance Sheet Total - Total Liabilities - #DIV/0!
    Fixed Assets less depreciation - #DIV/0!
    Investments - #DIV/0!
    Capital work in progress - #DIV/0!
    Deffered Tax Asset/(Liability) - #DIV/0!
    Total Current Assets: - #DIV/0!
    Inventories - #DIV/0!
    Receivables / Debtors - #DIV/0!
    Debtors > 6 months (bad debtors) - #DIV/0!
    Debtors < 6 months (good debtors) - #DIV/0!
    Cash and Bank - #DIV/0!
    Other Current Assets - #DIV/0!
    Loans & Advances - #DIV/0!
    Loans & Advances given to directors/partners etc - #DIV/0!
    Loans and Advances given to others - #DIV/0!
    Balance Sheet Total - Total Assets - #DIV/0!
    Contingent Liabilites -
    Tally (all cells shld be zero) -

    Ratios Provisional

    Debtor to Sales ratio (in months) #DIV/0!


    Current Ratio #DIV/0!
    Liquidity Ratio #DIV/0!
    Debt Equity Ratio #DIV/0!
    Interest Coverage Ratio (ICR) #DIV/0!
    DSCR (Debt Service Coverage Ratio) #DIV/0!
    Gross Profit Margin (%) #DIV/0!
    Net Profit Margin (%) #DIV/0!
    Operating profit margin (%) #DIV/0!
    Unsecured to Secured Ratio #DIV/0!
    Total liabilities to Networth ratio #DIV/0!
    Net Working Cycle (NWC) - Days #DIV/0!
    Debtors TO days #DIV/0!
    Creditors TO days #DIV/0!
    Stock TO days #DIV/0!
    Inventory Turnover Ratio #DIV/0!

    CASH FLOW STATEMENT 2020-2021

    Cash Flow from Operating Activity


    Net Profit Before Taxes 0.00
    Adjustment for:
    Non Cash Expenses W/off 0.00
    Non Operating Income 0.00
    Non Operating Expenses 0.00
    Depreciation 0.00
    Interest on Loan 0.00

    Operating Profit before working capital changes 0.00


    Decrease (increase) in sundry debtors 0.00
    Decrease (increase) in inventories 0.00
    Decrease (Increase) in loan & advances 0.00
    Decrease (Increase) in other current assets 0.00
    Increase (decrease) in current liabilities 0.00

    Cash Generated from Operations 0.00

    Taxes Paid 0.00

    Net cash flow from operating activities 0.00


    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale) 0.00
    Capital Work in Progress 0.00
    Investments 0.00
    Net cash flows from investing activities 0.00
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn) 0.00
    Increase (decrease) in Loans 0.00
    Increase (decrease) in Loans from Partners/Shareholders 0.00
    Interest Paid 0.00
    Net cash flows from financing activities 0.00
    Net increase (decrease) in cash 0.00
    Test Correct
    HEMANT GOYAL
    2019-2020 2018-2019 2017-2018

    INR % Growth INR % Growth INR

    - #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! -

    - #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! -

    - #DIV/0! - #DIV/0! -

    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -

    2019-2020 2018-2019 2017-2018


    INR % Growth INR % Growth INR
    - #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! -
    - #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! -
    - #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! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - - -
    - - -

    Standard Norms for loan


    2019-2020 2018-2019 amount up to INR 30 lacs

    #DIV/0! #DIV/0! 3 months


    #DIV/0! #DIV/0! 1.33 : 1
    #DIV/0! #DIV/0! 0.75 : 1
    #DIV/0! #DIV/0! <=2 times
    #DIV/0! #DIV/0! >=2 times
    #DIV/0! #DIV/0! >=1 times
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! NA
    #DIV/0! #DIV/0! <=3
    #DIV/0! #DIV/0! 180 Days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 3 months

    2019-2020

    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
    0.00
    Correct
    Remarks
    Standard Norms for loan amount > INR 30 lacs

    <= 2 months
    >= 1.66 times
    0.75 : 1
    <=2 times
    >= 2.25 times
    >=1 times
    Positive
    Positive
    Positive
    <=2 times
    <=3
    180 Days
    90 days
    90 days
    90 days
    3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year forIndicates
    Increase in Operating Profit (PBDIT)->Positive. initial setthat
    up which areisgiving
    business makingfruits now.from its core
    money
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign
    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually

    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank statement.
    Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales is a negative
    sign.
    Ratio Sheet of :-
    Financial Year---> 2020-2021

    Profit & Loss Account INR % Growth

    Net Sales (Net of excise) (i.e Turnover) - #DIV/0!


    Other business Income - #DIV/0!
    Total Operating Income - #DIV/0!

    Raw Material Cost (RM) - #DIV/0!

    Manufacturing expenses - #DIV/0!

    Wages - #DIV/0!
    Cost of Goods Sold - #DIV/0!
    Gross Profit - #DIV/0!

    Administrative Expenses - #DIV/0!

    Selling & Distribution Expenses - #DIV/0!

    PBDIT - #DIV/0!
    Depreciation - #DIV/0!

    Interest paid - #DIV/0!

    Non Operating Income - #DIV/0!


    Non Operating Expenses - #DIV/0!

    Non cash expenses written off - #DIV/0!

    Profit Before Tax (PBT) - #DIV/0!

    Tax - #DIV/0!

    Profit After Tax (PAT) - #DIV/0!

    Cash Profits - #DIV/0!

    Salary to Partner/Director - #DIV/0!

    Interest on Capital paid to partners/director - #DIV/0!


    Actual Cash Profit & Margin - #DIV/0!

    Balance Sheet 2020-2021


    INR % Growth
    Share / Proprietor's / Partners' Capital - #DIV/0!

    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve) - #DIV/0!

    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset) - #DIV/0!


    Total Networth - #DIV/0!

    Long Term Borrowing from Banks/FI/NBFC - #DIV/0!

    Secured Loan - #DIV/0!


    Unsecured loans from Banks/FI/NBFC - #DIV/0!
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and other
    than partners/shareholders/family) - #DIV/0!

    Unsecured loans from : Partners/Directors/Shareholders/Family - #DIV/0!


    Unsecured Loan - #DIV/0!
    Short Term Borrowing from Affilaites and Associates - #DIV/0!
    Other Short Term Borrowings - Outside - #DIV/0!
    Sundry Creditors & Bills Payable - #DIV/0!

    Working Capital Limits from Banks/FI's (OD/CC) - #DIV/0!

    Provision for Taxation - #DIV/0!


    Other Current Liabilities - #DIV/0!
    Total Current Liabilities - #DIV/0!
    Balance Sheet Total - Total Liabilities - #DIV/0!
    Fixed Assets less depreciation - #DIV/0!
    Investments - #DIV/0!
    Capital work in progress - #DIV/0!
    Deffered Tax Asset/(Liability) - #DIV/0!
    Total Current Assets: - #DIV/0!
    Inventories - #DIV/0!
    Receivables / Debtors - #DIV/0!
    Debtors > 6 months (bad debtors) - #DIV/0!
    Debtors < 6 months (good debtors) - #DIV/0!
    Cash and Bank - #DIV/0!
    Other Current Assets - #DIV/0!
    Loans & Advances - #DIV/0!
    Loans & Advances given to directors/partners etc - #DIV/0!
    Loans and Advances given to others - #DIV/0!
    Balance Sheet Total - Total Assets - #DIV/0!
    Contingent Liabilites -
    Tally (all cells shld be zero) -

    Ratios Provisional

    Debtor to Sales ratio (in months) #DIV/0!


    Current Ratio #DIV/0!
    Liquidity Ratio #DIV/0!
    Debt Equity Ratio #DIV/0!
    Interest Coverage Ratio (ICR) #DIV/0!
    DSCR (Debt Service Coverage Ratio) #DIV/0!
    Gross Profit Margin (%) #DIV/0!
    Net Profit Margin (%) #DIV/0!
    Operating profit margin (%) #DIV/0!
    Unsecured to Secured Ratio #DIV/0!
    Total liabilities to Networth ratio #DIV/0!
    Net Working Cycle (NWC) - Days #DIV/0!
    Debtors TO days #DIV/0!
    Creditors TO days #DIV/0!
    Stock TO days #DIV/0!
    Inventory Turnover Ratio #DIV/0!

    CASH FLOW STATEMENT 2020-2021

    Cash Flow from Operating Activity


    Net Profit Before Taxes 0.00
    Adjustment for:
    Non Cash Expenses W/off 0.00
    Non Operating Income 0.00
    Non Operating Expenses 0.00
    Depreciation 0.00
    Interest on Loan 0.00

    Operating Profit before working capital changes 0.00


    Decrease (increase) in sundry debtors 0.00
    Decrease (increase) in inventories 0.00
    Decrease (Increase) in loan & advances 0.00
    Decrease (Increase) in other current assets 0.00
    Increase (decrease) in current liabilities 0.00

    Cash Generated from Operations 0.00

    Taxes Paid 0.00

    Net cash flow from operating activities 0.00


    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale) 0.00
    Capital Work in Progress 0.00
    Investments 0.00
    Net cash flows from investing activities 0.00
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn) 0.00
    Increase (decrease) in Loans 0.00
    Increase (decrease) in Loans from Partners/Shareholders 0.00
    Interest Paid 0.00
    Net cash flows from financing activities 0.00
    Net increase (decrease) in cash 0.00
    Test Correct
    0.00
    2019-2020 2018-2019 2017-2018

    INR % Growth INR % Growth INR

    - #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! -

    - #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! -

    - #DIV/0! - #DIV/0! -

    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -

    2019-2020 2018-2019 2017-2018


    INR % Growth INR % Growth INR
    - #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! -
    - #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! -
    - #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! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - - -
    - - -

    Standard Norms for loan


    2019-2020 2018-2019 amount up to INR 30 lacs

    #DIV/0! #DIV/0! 3 months


    #DIV/0! #DIV/0! 1.33 : 1
    #DIV/0! #DIV/0! 0.75 : 1
    #DIV/0! #DIV/0! <=2 times
    #DIV/0! #DIV/0! >=2 times
    #DIV/0! #DIV/0! >=1 times
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! NA
    #DIV/0! #DIV/0! <=3
    #DIV/0! #DIV/0! 180 Days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 3 months

    2019-2020

    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
    0.00
    Correct
    Remarks
    Standard Norms for loan amount > INR 30 lacs

    <= 2 months
    >= 1.66 times
    0.75 : 1
    <=2 times
    >= 2.25 times
    >=1 times
    Positive
    Positive
    Positive
    <=2 times
    <=3
    180 Days
    90 days
    90 days
    90 days
    3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year forIndicates
    Increase in Operating Profit (PBDIT)->Positive. initial setthat
    up which areisgiving
    business makingfruits now.from its core
    money
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign
    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually

    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank statement.
    Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales is a negative
    sign.
    Ratio Sheet of :-
    Financial Year---> 2020-2021

    Profit & Loss Account INR % Growth

    Net Sales (Net of excise) (i.e Turnover) - #DIV/0!


    Other business Income - #DIV/0!
    Total Operating Income - #DIV/0!

    Raw Material Cost (RM) - #DIV/0!

    Manufacturing expenses - #DIV/0!

    Wages - #DIV/0!
    Cost of Goods Sold - #DIV/0!
    Gross Profit - #DIV/0!

    Administrative Expenses - #DIV/0!

    Selling & Distribution Expenses - #DIV/0!

    PBDIT - #DIV/0!
    Depreciation - #DIV/0!

    Interest paid - #DIV/0!

    Non Operating Income - #DIV/0!


    Non Operating Expenses - #DIV/0!

    Non cash expenses written off - #DIV/0!

    Profit Before Tax (PBT) - #DIV/0!

    Tax - #DIV/0!

    Profit After Tax (PAT) - #DIV/0!

    Cash Profits - #DIV/0!

    Salary to Partner/Director - #DIV/0!

    Interest on Capital paid to partners/director - #DIV/0!


    Actual Cash Profit & Margin - #DIV/0!

    Balance Sheet 2020-2021


    INR % Growth
    Share / Proprietor's / Partners' Capital - #DIV/0!

    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve) - #DIV/0!

    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset) - #DIV/0!


    Total Networth - #DIV/0!

    Long Term Borrowing from Banks/FI/NBFC - #DIV/0!

    Secured Loan - #DIV/0!


    Unsecured loans from Banks/FI/NBFC - #DIV/0!
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and other
    than partners/shareholders/family) - #DIV/0!

    Unsecured loans from : Partners/Directors/Shareholders/Family - #DIV/0!


    Unsecured Loan - #DIV/0!
    Short Term Borrowing from Affilaites and Associates - #DIV/0!
    Other Short Term Borrowings - Outside - #DIV/0!
    Sundry Creditors & Bills Payable - #DIV/0!

    Working Capital Limits from Banks/FI's (OD/CC) - #DIV/0!

    Provision for Taxation - #DIV/0!


    Other Current Liabilities - #DIV/0!
    Total Current Liabilities - #DIV/0!
    Balance Sheet Total - Total Liabilities - #DIV/0!
    Fixed Assets less depreciation - #DIV/0!
    Investments - #DIV/0!
    Capital work in progress - #DIV/0!
    Deffered Tax Asset/(Liability) - #DIV/0!
    Total Current Assets: - #DIV/0!
    Inventories - #DIV/0!
    Receivables / Debtors - #DIV/0!
    Debtors > 6 months (bad debtors) - #DIV/0!
    Debtors < 6 months (good debtors) - #DIV/0!
    Cash and Bank - #DIV/0!
    Other Current Assets - #DIV/0!
    Loans & Advances - #DIV/0!
    Loans & Advances given to directors/partners etc - #DIV/0!
    Loans and Advances given to others - #DIV/0!
    Balance Sheet Total - Total Assets - #DIV/0!
    Contingent Liabilites -
    Tally (all cells shld be zero) -

    Ratios Provisional

    Debtor to Sales ratio (in months) #DIV/0!


    Current Ratio #DIV/0!
    Liquidity Ratio #DIV/0!
    Debt Equity Ratio #DIV/0!
    Interest Coverage Ratio (ICR) #DIV/0!
    DSCR (Debt Service Coverage Ratio) #DIV/0!
    Gross Profit Margin (%) #DIV/0!
    Net Profit Margin (%) #DIV/0!
    Operating profit margin (%) #DIV/0!
    Unsecured to Secured Ratio #DIV/0!
    Total liabilities to Networth ratio #DIV/0!
    Net Working Cycle (NWC) - Days #DIV/0!
    Debtors TO days #DIV/0!
    Creditors TO days #DIV/0!
    Stock TO days #DIV/0!
    Inventory Turnover Ratio #DIV/0!

    CASH FLOW STATEMENT 2020-2021

    Cash Flow from Operating Activity


    Net Profit Before Taxes 0.00
    Adjustment for:
    Non Cash Expenses W/off 0.00
    Non Operating Income 0.00
    Non Operating Expenses 0.00
    Depreciation 0.00
    Interest on Loan 0.00

    Operating Profit before working capital changes 0.00


    Decrease (increase) in sundry debtors 0.00
    Decrease (increase) in inventories 0.00
    Decrease (Increase) in loan & advances 0.00
    Decrease (Increase) in other current assets 0.00
    Increase (decrease) in current liabilities 0.00

    Cash Generated from Operations 0.00

    Taxes Paid 0.00

    Net cash flow from operating activities 0.00


    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale) 0.00
    Capital Work in Progress 0.00
    Investments 0.00
    Net cash flows from investing activities 0.00
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn) 0.00
    Increase (decrease) in Loans 0.00
    Increase (decrease) in Loans from Partners/Shareholders 0.00
    Interest Paid 0.00
    Net cash flows from financing activities 0.00
    Net increase (decrease) in cash 0.00
    Test Correct
    0.00
    2019-2020 2018-2019 2017-2018

    INR % Growth INR % Growth INR

    - #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! -

    - #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! -

    - #DIV/0! - #DIV/0! -

    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -

    2019-2020 2018-2019 2017-2018


    INR % Growth INR % Growth INR
    - #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! -
    - #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! -
    - #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! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - - -
    - - -

    Standard Norms for loan


    2019-2020 2018-2019 amount up to INR 30 lacs

    #DIV/0! #DIV/0! 3 months


    #DIV/0! #DIV/0! 1.33 : 1
    #DIV/0! #DIV/0! 0.75 : 1
    #DIV/0! #DIV/0! <=2 times
    #DIV/0! #DIV/0! >=2 times
    #DIV/0! #DIV/0! >=1 times
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! NA
    #DIV/0! #DIV/0! <=3
    #DIV/0! #DIV/0! 180 Days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 3 months

    2019-2020

    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
    0.00
    Correct
    Remarks
    Standard Norms for loan amount > INR 30 lacs

    <= 2 months
    >= 1.66 times
    0.75 : 1
    <=2 times
    >= 2.25 times
    >=1 times
    Positive
    Positive
    Positive
    <=2 times
    <=3
    180 Days
    90 days
    90 days
    90 days
    3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year forIndicates
    Increase in Operating Profit (PBDIT)->Positive. initial setthat
    up which areisgiving
    business makingfruits now.from its core
    money
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign
    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually

    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank statement.
    Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales is a negative
    sign.
    Ratio Sheet of :- Consolidated sheet of AMAN ENTERPRISES PRO
    Financial Year---> 2020-2021

    Profit & Loss Account INR % Growth

    Net Sales (Net of excise) (i.e Turnover) - #DIV/0!


    Other business Income - #DIV/0!
    Total Operating Income - #DIV/0!

    Raw Material Cost (RM) - #DIV/0!

    Manufacturing expenses - #DIV/0!

    Wages - #DIV/0!
    Cost of Goods Sold - #DIV/0!
    Gross Profit - #DIV/0!

    Administrative Expenses - #DIV/0!

    Selling & Distribution Expenses - #DIV/0!

    PBDIT - #DIV/0!
    Depreciation - #DIV/0!

    Interest paid - #DIV/0!

    Non Operating Income - #DIV/0!


    Non Operating Expenses - #DIV/0!

    Non cash expenses written off - #DIV/0!

    Profit Before Tax (PBT) - #DIV/0!

    Tax - #DIV/0!

    Profit After Tax (PAT) - #DIV/0!

    Cash Profits - #DIV/0!

    Salary to Partner/Director - #DIV/0!

    Interest on Capital paid to partners/director - #DIV/0!


    Actual Cash Profit & Margin - #DIV/0!

    Balance Sheet 2020-2021


    INR % Growth
    Share / Proprietor's / Partners' Capital - #DIV/0!

    Profit & Loss Account /Reserves & Surplus(excluding revaluation reserve) - #DIV/0!

    Misc Expenses (DRE+Preop+Preliminary+Acc P&L) - Liability/(Asset) - #DIV/0!


    Total Networth - #DIV/0!

    Long Term Borrowing from Banks/FI/NBFC - #DIV/0!

    Secured Loan - #DIV/0!


    Unsecured loans from Banks/FI/NBFC - #DIV/0!
    Unsecured loans from Third Parties (i.e other than banks/NBFC/FI and other
    than partners/shareholders/family) - #DIV/0!

    Unsecured loans from : Partners/Directors/Shareholders/Family - #DIV/0!


    Unsecured Loan - #DIV/0!
    Short Term Borrowing from Affilaites and Associates - #DIV/0!
    Other Short Term Borrowings - Outside - #DIV/0!
    Sundry Creditors & Bills Payable - #DIV/0!

    Working Capital Limits from Banks/FI's (OD/CC) - #DIV/0!

    Provision for Taxation - #DIV/0!


    Other Current Liabilities - #DIV/0!
    Total Current Liabilities - #DIV/0!
    Balance Sheet Total - Total Liabilities - #DIV/0!
    Fixed Assets less depreciation - #DIV/0!
    Investments - #DIV/0!
    Capital work in progress - #DIV/0!
    Deffered Tax Asset/(Liability) - #DIV/0!
    Total Current Assets: - #DIV/0!
    Inventories - #DIV/0!
    Receivables / Debtors - #DIV/0!
    Debtors > 6 months (bad debtors) - #DIV/0!
    Debtors < 6 months (good debtors) - #DIV/0!
    Cash and Bank - #DIV/0!
    Other Current Assets - #DIV/0!
    Loans & Advances - #DIV/0!
    Loans & Advances given to directors/partners etc - #DIV/0!
    Loans and Advances given to others - #DIV/0!
    Balance Sheet Total - Total Assets - #DIV/0!
    Contingent Liabilites -
    Tally (all cells shld be zero) -

    Ratios Provisional

    Debtor to Sales ratio (in months) #DIV/0!


    Current Ratio #DIV/0!
    Liquidity Ratio #DIV/0!
    Debt Equity Ratio #DIV/0!
    Interest Coverage Ratio (ICR) #DIV/0!
    DSCR (Debt Service Coverage Ratio) #DIV/0!
    Gross Profit Margin (%) #DIV/0!
    Net Profit Margin (%) #DIV/0!
    Operating profit margin (%) #DIV/0!
    Unsecured to Secured Ratio #DIV/0!
    Total liabilities to Networth ratio #DIV/0!
    Net Working Cycle (NWC) - Days #DIV/0!
    Debtors TO days #DIV/0!
    Creditors TO days #DIV/0!
    Stock TO days #DIV/0!
    Inventory Turnover Ratio #DIV/0!

    CASH FLOW STATEMENT 2020-2021

    Cash Flow from Operating Activity


    Net Profit Before Taxes 0.00
    Adjustment for:
    Non Cash Expenses W/off 0.00
    Non Operating Income 0.00
    Non Operating Expenses 0.00
    Depreciation 0.00
    Interest on Loan 0.00

    Operating Profit before working capital changes 0.00


    Decrease (increase) in sundry debtors 0.00
    Decrease (increase) in inventories 0.00
    Decrease (Increase) in loan & advances 0.00
    Decrease (Increase) in other current assets 0.00
    Increase (decrease) in current liabilities 0.00

    Cash Generated from Operations 0.00

    Taxes Paid 0.00

    Net cash flow from operating activities 0.00


    Cash Flow from Investing Activity
    Addition in Fixed Assets (net of sale) 0.00
    Capital Work in Progress 0.00
    Investments 0.00
    Net cash flows from investing activities 0.00
    Cash Flow from Financing Activity
    Capital Introduced / (Withdrawn) 0.00
    Increase (decrease) in Loans 0.00
    Increase (decrease) in Loans from Partners/Shareholders 0.00
    Interest Paid 0.00
    Net cash flows from financing activities 0.00
    Net increase (decrease) in cash 0.00
    Test Correct
    ENTERPRISES PROP RAGHUBIR GOEL , RAGHUBIR GOEL , HEMANT GOYAL , 0 , 0 , 0 , 0 , 0 , 0 , 0
    2019-2020 2018-2019 2017-2018

    INR % Growth INR % Growth INR

    - #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! -

    - #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! -

    - #DIV/0! - #DIV/0! -

    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -

    2019-2020 2018-2019 2017-2018


    INR % Growth INR % Growth INR
    - #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! -
    - #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! -
    - #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! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - #DIV/0! - #DIV/0! -
    - - -
    - - -

    Standard Norms for loan


    2019-2020 2018-2019 amount up to INR 30 lacs

    #DIV/0! #DIV/0! 3 months


    #DIV/0! #DIV/0! 1.33 : 1
    #DIV/0! #DIV/0! 0.75 : 1
    #DIV/0! #DIV/0! <=2 times
    #DIV/0! #DIV/0! >=2 times
    #DIV/0! #DIV/0! >=1 times
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! Positive
    #DIV/0! #DIV/0! NA
    #DIV/0! #DIV/0! <=3
    #DIV/0! #DIV/0! 180 Days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 90 days
    #DIV/0! #DIV/0! 3 months

    2019-2020

    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
    0.00
    Correct
    Remarks
    Standard Norms for loan amount > INR 30 lacs

    <= 2 months
    >= 1.66 times
    0.75 : 1
    <=2 times
    >= 2.25 times
    >=1 times
    Positive
    Positive
    Positive
    <=2 times
    <=3
    180 Days
    90 days
    90 days
    90 days
    3 months
    Analysis on growth of key parameters (FY 07 vis a vis FY 06)

    Growth in sales ->a healthy sign of growing business


    This income has to come from business and not other sources like rent, interest income

    Increase in RM cost, not in absolute terms but as a % of sales shows that business has sourced RM at
    higher rates this year.
    Drop in mfg expenses, not in absolute terms but as a % of sales->a positive sign. It shows that business
    has sourced RM at lower rates this year.
    Different from salary paid to management/directors/partners

    Gross profit margin decreased-> neagative sign

    Admin expenses as % of sales remains stable-> Indicates efficieny of management is maintained

    Drop in Selling expenses against sales increase- positive sign . Indicates that business incurred higher
    selling/marketing/distribution cost last year forIndicates
    Increase in Operating Profit (PBDIT)->Positive. initial setthat
    up which areisgiving
    business makingfruits now.from its core
    money
    operations.
    Should be verified from asset schedule as well as during PD at customer office.
    Decrease in interest paid, as a % of sales, is a positive sign. It means, the borrowing has been planned
    properly to increase sales
    Profit on Sale of Fixed Assets and other non cash items
    Loss on Sale of Fixed Assets and other non cash items

    Any non cash expense written off should be added back to arrive at true cash profits for that year.
    This is not PAT. It is Profit before tax.
    Tax has to be in proportion to increase in profit/sales unless there is some unabsorped losses of
    previous year carried forward. If ITR is not filed, one can verify the advance tax challan to test that
    financials are authentic
    PAT- Abslote Increase in PAT is healthy sign. However, it is more encouraging when it is coupled with
    increase in margins (PAT as % of sales)
    The best parameter to just the health of any business. Any increase, always welcomed
    If we are appraising cash profits of a partnership firm/pvt Ltd company as a whole, salary paid to them
    to be added back to get true cash profits
    Above fundamentals true for interet paid to partners/directors
    Increase in Actual cash profits is healthy sign
    Should be Positive and increasing every year. However, in a propritorship firm, the same is negative
    quite often, which is ok if it is due to heavy withdrawl of money by proprietor from

    Any increase in loans should be justified by increase in fixed assets/increase in sales/profits eventually

    Normally, working capital limit is 20-25% of annual sales. The figure shown here is as on last date of FY
    and can be misleading sometimes. So, one should check the sanction limit from CC/OD bank statement.
    Any increase in limit to be justified by increase in sales. Any drop in limit with drop in sales is a negative
    sign.

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