13.Data Analysis & Interpretation

7/21/2019 13.Data Analysis & Interpretation

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1. MARKET ANALYSIS

SWOT Analysis of ABC Electricals:

STRENGTH:

The borrower is well

known in this field. The

unit enjoys good

reutation.

WEAKNESS:

!il

OPPORTUNITY:

The unit does

seciali"ed ite#s. $ood

oortunity.

THREAT:

!o real threat as they

are sulying to %arious

co#anies in %arious

fields.

2. TECHNICAL ANALYSIS

a. Location and Site

&actory Building and 'and %alued at &S( )s.*+.,- lacs which is located in

nja#akka#/ is facilitated with ade0uate infrastructure facilities.

. Ra! Mate"ia#

)aw #aterial is #ade easily a%ailable fro# nearby states.

The re%ious incident in which the unit was sanctioned an ad hoc li#it of )s.1-.--

lacs for e2ecuting so#e urgent orders. Because of delay in rocuring raw #aterials

the contract was cancelled. The raw #aterials are being used in so#e other suitable

rocesses.

c. P#ant $ Mac%ine"&' P#ant Ca(acit& and Man)*act)"in+ P"oce,,



3achinery %alued at )s.*.-- 'acs and at )s.1+.-- 'acs. 3achinery were i#orted

fro# $er#any and it all contained new technology in the industry.

-. INANCIAL ANALYSIS

a. Co,t o* P"o/ect $ Mean, o* inancin+

Each year the #ean of financing is stable by the #ajor way of bringing caital by

ro#oters and the way of Ter# 'oan.

. P"o*itai#it& State0ent,:

Yea" Endin+ -1.-.212 -1.-.21- -1.-.21 -1.-.213 -1.-.214

A)dit Stat), A)dited A)dited A)dited A)dited P"o/ected

Sales 141.5- 56*.6+ 11+.74 18+.-- ,--.--

'abour Charges ,.65 +.7- 7.76 1.-- +.--

Tota# Sa#e, 256.7 -.3 224.-2 277. 43.

9urchases 186.-+ 575.8+ 7,4.-- 16-.-- 54-.--

'abour ;ob Work Chrg 7.15 ,.5+ -.+6 7.-- 7.+-

Wages < Salary 7-.,, 74.16 76.64 75.86 14.--

Electricity Charges -.,6 1.5- 1.*6 6.77 ,.--

3achinery 3aintenance -.,4 -.11 -.** 7.-- 6.--

&actory 3aintenance -.8, -.-4 = = =

Sub = Total 1*8.-6 556.75 7*,.,6 154.*5 +14.+-

Add: Oening Stock 17.4, 6,.47 *-.1* 47.+, 71-.--

Sub = Total 6-*.44 5*-.-+ 1,,.47 657.5- ,54.+-

'ess > Closing Stock 6,.47 *-.1* 47.+, 71-.-- 71-.--

Co,t o* Sa#e, 272.6 -55.77 173.-3 221. 325.3

Office Ad#in E2enses 5.84 5.44 +.65 +.*8 ,.78Telehone E2enses 7.-7 7.77 -.++ -.+* -.,7

Tra%elling <

Con%eyance

-.,-

-.,* -.44 7.-5 7.-4

(ehicle 3aintenance -.56 -.8, 7.81 7.*7 7.4-

Sub > Total ,.*6 8.+5 *.,- 4.6- 4.8,



O(e"atin+ P"o*it 8e*o"e

Inte"e,t $ 9e("eciation15.6- -4.1 2.-7 4.- 43.7

Bank Charges -.6- 7.1* -.,7 -.,5 -.,8

nterest on Ter# 'oan = *.86 4.5, *.+- ,.--nterest on Ter# 'oan >

3isc. Cash Credit= = = = *.5-

nterest on Working

Caital1.*, 7-.77 75.+1 7,.*- *.5-

nterest > Others -.74 -.+, -.54 -.5- -.1+

?ereciation 7.74 71.+4 71.58 7-.,- 77.1,

Sub = Total 5.+5 66.18 68.++ 6,.45 65.4*

O(e"atin+ P"o*it 8e*o"e

Ta13.25 2.67 .62 5.-4 -.74

!et 9rofit before Ta2 7+.14 1.*8 5.*1 4.6, 6-.8,

9ro%ision for Ta2 = = = 7.-- ,.8+

Net P"o*it Ca""ied to

8;S13.25 2.67 .62 6.-4 2.1

c. 8"ea< E=en Ana#&,i,

Break=e%en oint @Total Fixed Cost x Sales

(Sales - Variable Costs)

Yea" Endin+ -1.-.212 -1.-.21- -1.-.21 -1.-.213 -1.-.214

Break E%en 9oint

Sales in )uees

1.+ 5.+ 6.1 6.* 6.5,



d. )nd,>#o! State0ent



UN9S LOW STATEMENT O SU8?ECT COMPANY )s. n lacs

Yea" endin+ -1.-.12 -1.-.1- -1.-.1 -1.-.13 -1.-.14 -1.-.17

Audit status Audited Audited Audited Audited 9rojected 9rojected

So)"ce,

!et 9rofit 7+.14 1.*8 5.*1 *.6, 15.-7 14.85

?ereciation 7.74 71.+4 71.58 7-.,- 77.1, 77.-8

ntroduction of

Caital= = = 7+.-- = =

ncrease in Ter#

'oan 76+.67 =1.45 =5.+4 =8.75 =*.-- =4.--

ncrease in Ter#

'oan 1

7+.7, =-.*7 =7.66 =7.+- =1.-- =6.--

nc. in W.C 'oan 74.4* 87.*7 75.41 =,1.47 8.+- 7-.--

ncrease in Ter#

'oan 3isc Cash

Credit

= = = ,-.-- =8.+- =7-.--

ncrease in Other

'oans=1.61 76.66 =4.+* =7.+, =1.1+ =-.*7

ncrease in Creditors +4.*8 17.-- =57.71 =6.44 8.51 4.54

ncrease in Cr >

E2enses*.8, =5.8, =6.68 -.7, -.7* -.1-

ncrease in Cr >

Caital $oods*.-* =*.-* = = = =

Total 7,7.61 7-+.-7 =18.8* 78.-1 6-.,7 68.,*

Alication

ncrease in &i2ed

Assets81.44 61.8* = = 7+.-- 7-.--

ncrease in Sundry

?ebtors87.56 75.88 =1*.4* =75.46 77.77 7,.7*

ncrease in Stock of 3aterials

75.4+ 56.68 77.1* 1*.55 = +.--





e. 8a#ance S%eet P"o/ection,

8ALANCE SHEET O SU8?ECT COMPANY )s. n lacs

Yea" endin+ -1.-.12 -1.-.1- -1.-.1 -1.-.13 -1.-.14 -1.-.17

Audit status Audited Audited Audited Audited 9rojected 9rojected

Liai#itie,

Caital Account 68.** 68.-+ 64.-4 +4.5+ 84.5, 7-6.74

Ter# 'oan (ehicle -.*8 5.*, 5.-, 1.*7 -.*7 =

Ter# 'oan 7 ,-.,8 +8.86 +6.75 5,.-- 6*.-- 14.--

Ter# 'oan 1 7+.7, 75.6+ 76.-1 77.+1 4.+1 ,.+1

Ter# 'oan > 3isc. = = = ,-.-- +1.+- 51.+-

W.C 'oan 6,.7* 7-8.44 711.47 ,-.-- ,8.+- 88.+-

Other 'oans = 4.65 -.+, -.1+ = =

Creditors > Trade ,8.16 **.16 58.77 56.76 +-.+5 ,-.-6

Creditors > E2ense 77.4- 8.75 6.88 6.46 5.7- 5.6-

Creditors > Caital

$oods*.-* = = = = =

Tota# 2-7.57 -24.45 26-.44 267.6 -2.- -2-.

A,,et,



$ross Block of

&i2ed Assets74.+- 7+-.*+ 76*.1, 71+.84 76-.74 71*.46

?ereciation 7.74 71.+4 71.58 7-.,- 77.1, 77.-8

!et Block 7*.67 76*.1, 71+.84 77+.74 77*.46 778.*,

Caital Work in

9rogress44.8, = = = = =

Stock of 3aterials 6,.47 *-.1* 47.+, 71-.-- 71-.-- 71+.--

Bills )ecei%ables 84.+6 45.6- ,+.61 +-.64 ,7.+- 88.,*

Cash < Bank

Balance-.+* -.6- -.7- -.+- 7.-- 7.+-

'oans < Ad%ances 1.** 76.++ -.*4 7.-- 7.-- 7.--

Tota# 2-7.57 -24.45 26-.44 267.6 -2.- -2-.



*. inancia# Ratio,

LI@UI9ITY RATIOS

1. C)""ent Ratio:

ear Current AssetsCurrent

'iabilitiesCurrent )atio

1-77=1-71 778.-1 716.64 -.4+

1-71=1-76 785.** 1-6.6, -.*,

1-76=1-75 7+,.4* 786.84 -.4-

1-75=1-7+ 78-.*4 7-8.-+ 7.,-

1-7+=1-7, 7*1.+- 711.75 7.54

DA#ounts ?enoted in 'akhs.

2012 2013 2014 2015 2016

0

0.2

0.4

0.6

0.8

1

1.2

1.4

1.6

1.8

Current Ratio



In*e"ence:

The ratio was high during the eriod 1-75=1-7+ and it was low during the eriod 1-71=1-76which is shown in abo%e table and figure. The ratio was satisfactory during the year 1-75=1-7+.



2. @)ic< Ratio:

ear uick AssetsCurrent

'iabilities

uick )atio

1-77=1-71 *-.77 716.64 -.,+

1-71= 1-76 45.,- 1-6.6, -.58

1-76= 1-75 ,+.51 786.84 -.6*

1-75=1-7+ +-.*4 7-8.-+ -.5*

1-7+=1-7, ,1.+- 711.75 -.+7


2012 2013 2014 2015 20160

0.1

0.2

0.3

0.4

0.5

0.6

0.7

Quick Ratio



In*e"ence:

The 0uick ratio was high during the eriod of 1-77=1-71 and it was satisfactory during 1--8=

1--* and it started to decrease fro# 1-77=1-71 eriod and again it is increased fro# 1-76=1-75

and it is #aintained in sa#e osition till 1-7+=1-7, rojected financial year.



-. 9et>E)it& Ratio:

ear Total 'iabilitiesTotal ShareholderFs

E0uity

Caital Structure

)atio

1-77=1-71 8,.8- 68.** 1.-1

1-71=1-76 *,.1* 68.-+ 7.*7

1-76=1-75 8-.8* 64.-4 7.*7

1-75=1-7+ 71-.+* +4.5+ 1.-6

1-7+=1-7, 7--.*6 84.5, 7.18


2012 2013 2014 2015 20160

1

2

3

4

5

6

7

8

9

10

Debt-Equity Ratio



In*e"ence:

The fir# should ha%e a #ini#u# of +-G #argin of safety in #eeting the long ter# financial

co##it#ents. The ratio was #aintained in the sa#e osition fro# 1--*=1-71. There was

fluctuation/ so it is not good for the co#any.



. P"o("ieta"& Ratio:

ear Total Share

HolderFs e0uityTotal Assets

9rorietary

)atio

1-77=1-71 68.** 168.48 7+.41G

1-71=1-76 68.-+ 61,.,4 77.65G

1-76=1-75 64.-4 1*6.,- 76.8*G

1-75=1-7+ +4.5+ 1*8.-* 1-.87G

1-7+=1-7, 84.5, 6-1.56 1,.18G


2012 2013 2014 2015 2016 20170

5

10

1520

25

30

35

40

45

50

!ro"rietary Ratio



In*e"ence:

The ratio was high during the rojected eriod of 1-7,=1-78 and it started to decrease fro#

1--*=1-71. t shows an increasing trend fro# the eriod of 1-71=1-76/ so the co#any has to

#aintain this growth.



3. ied A,,et, Ratio:

ear !et Sales &i2ed Assets&i2ed Assets

)atio

1-77=1-71 14*.85 7*.67 7,.61

1-71=1-76 556.5+ 76*.1, 6.17

1-76=1-75 11,.61 71+.84 7.*

1-75=1-7+ 188 77+.74 1.5-

1-7+=1-7, ,-+ 77*.46 +.-4


2012 2013 2014 2015 20160

2

4

6

8

10

12

14

16

18

#i$e% &''et' Ratio



In*e"ence:

This ratio denotes a tre#endous eak in the eriod of 1-77=1-71. And it started to decline fro#

the eriod 1-71=1-76.The ratio was low during the eriod 1-76=1-75 and it start to increase fro#

1-75=1-7+ then it shows a fluctuating trend.



4. Ret)"n on A,,et, Ratio:

ear Annual !et

nco#e

A%g. Total Sales)eturn On

Assets

1-77=1-71 7+.14 168.48 ,.56

1-71=1-76 1.*8 1*1.66 7.-1G

1-76=1-75 5.*1 6-+.7* 7.+*G

1-75=1-7+ *.6, 1*+.68 1.46G

1-7+=1-7, 15.-7 145.8, *.7+G


2012 2013 2014 2015 20160

1

2

3

4

5

6

7

8

9

Return (n &''et' Ratio



In*e"ence:

The ratio shows an increasing trend fro# 1-76=1-75 and it was high on the eriod of 1-77=1-71.

The ratio shows that the fir# earned better rofit during the eriod 1-76=1-7+. t shows the good

osition of the fir#.



7. ROCE BRet)"n on Ca(ita# E0(#o&ed:

ear EBT Caital E#loyed )OCE

1-77=1-71 74.*6 775.+* 78.67G

1-71=1-76 6,.75 716.66 14.6-G

1-76=1-75 51.68 7-4.*8 6*.+-G

1-75=1-7+ 5,.6- 7*-.-6 1+.81G

1-7+=1-7, ,+.85 7*-.14 6,.5,G


2012 2013 2014 2015 20160

5

10

15

20

25

30

35

40

45

R(CE

In*e"ence:



The ratio shows the increasing trend during the eriod 1-77= 1-75 and it shows the decreasing

trend during fro# the eriod of 1-75=1-7+ and then it has been showing increasing trend fro#

the rojected eriods of 1-7+=1-78. So the fir# has to utili"e the long ter# funds roerly to

earn #ore rofits if the rojected years should show abo%e e2act trend.



6. Inte"e,t Co=e"a+e Ratio:

ear EBT nterest E2ensesnterest

Co%erage )atio

1-77=1-71 74.*6 6.-+ ,.+-

1-71=1-76 6,.75 74.5 7.*,

1-76=1-75 51.68 15.58 7.86

1-75=1-7+ 5,.6- 1+.8 7.*

1-7+=1-7, ,+.85 16.-+ 1.*+


2012 2013 2014 2015 20160

1

2

34

5

6

7

8

9

10

)ntere't Co*era+e Ratio



In*e"ence:

This ratio was eak at the eriod of 1-77=1-71 and went down in following eriod of 1-71=1-76.

The ratio shows decreasing trend fro# 1-71=1-75. The ratio shows an increasing trend fro#

1-76=1-75 till the eriod of 1-7,=1-78. t shows a fluctuating trend.



PROITA8ILITY RATIOS

5. G"o,, P"o*it Ratio:

ear $ross 9rofit !et Sales$ross 9rofit

)atio

1-77=1-71 1,.,, 14*.85 *.41G

1-71=1-76 6*.+* 556.5+ *.8G

1-76=1-75 54.*5 11,.61 11.-1G

1-75=1-7+ +6., 188 74.6+G

1-7+=1-7, 8-.+ ,-+ 77.,+G


2012 2013 2014 2015 20160

5

10

15

20

25

,ro'' !rot Ratio



In*e"ence:

The ratio was low during the eriod 1-77=1-76. The ratio was high during the eriod 1-76=1-75

and the ratio was better during this eriod. Again the ratio start to decrease fro# 1-75=1-7+ it

shows in decreasing trend and the fir# earns less rofit.

1. Net P"o*it Ratio:

ear !et 9rofit !et Sales !et 9rofit )atio

1-77=1-71 7+.14 14*.85 +.71G

1-71=1-76 1.*8 556.5+ -.,+G

1-76=1-75 5.*1 11,.61 1.76G

1-75=1-7+ *.6, 188 6.-1G

1-7+=1-7, 15.-7 ,-+ 6.48G


2012 2013 2014 2015 20160

1

2

3

4

5

6

et !rot Ratio



In*e"ence:

The ratio was high during the eriod 1-77=1-71 and it decreased during 1-71=1-76 and it again

increased during the eriod 1-76=1-75 and fro# that eriod it was in an increasing trend. t

shows a fluctuating trend.



11. O(e"atin+ P"o*it Ratio:

ear Oerating 9rofit !et SalesOerating 9rofit

)atio

1-77=1-71 74.*6 14*.85 ,.,5G

1-71=1-76 6,.75 556.5+ *.7+G

1-76=1-75 51.68 11,.61 7*.81G

1-75=1-7+ 5,.6- 188 7,.87G

1-7+=1-7, ,+.85 ,-+ 7-.*8G


2012 2013 2014 2015 20160

2

4

6

8

10

12

14

16

18

20

("eratin+ !rot Ratio



In*e"ence:

The ratio was high during the eriod 1-76=1-75 and it was low during the rojected eriod 1-7,=

1-78. The ratio shows increasing trend fro# the year 1-77=1-71 then again it shows a decreasing

trend so it is good for the co#any.



ACTIDITY TURNODER RATIOS

12. Stoc< T)"no=e" Ratio:

ear CO$SA%erage

n%entory

Stock Turno%er

)atio

1-77=1-71 181.-* 14.5 4.1+

1-71=1-76 644.88 +*., ,.*1

1-76=1-75 78+.6+ +*.41 1.-5

1-75=1-7+ 117.5- 7-+.8* 1.-4

1-7+=1-7, +14.+- 71- 5.57


2012 2013 2014 2015 20160

1

2

3

4

5

6

7

8

9

10

/tock urno*er Ratio



In*e"ence:

The ratio was high during the eriod 1-77=1-71 and it was low during the eriod 1-71=1-76 and

again it decreases during 1-76=1-75 then again it increase during 1-75=1-7+ and then it shows

an increasing trend/ so this increasing trend has to be stable for getting better osition.



1-. 9et, T)"no=e" Ratio:

ear !et Credit Sales A%erage ?ebtors?ebts Turno%er

)atio

1-77=1-71 85.,4 *- -.46

1-71=1-76 77-.*, *,.41 7.1*

1-76=1-75 +,.+* 84.*7 -.87

1-75=1-7+ ,4.1+ +8.*, 7.1

1-7+=1-7, 7+7.1+ ++.4+ 1.8


2012 2013 2014 2015 20160

0.5

1

1.5

2

2.5

3

Debt' urno*er Ratio



In*e"ence:

The ratio was low during the eriod 1-76=1-75 and it was high during the eriod 1-7+=1-7,.

The ratio during rojected eriod 1-7+=1-7, was satisfactory. And this ratio fluctuating trend in

the co#any.



1. C"edit, T)"no=e" Ratio:

ear !et Credit

9urchases

A%erage CreditorsCredits Turno%er

)atio

1-77=1-71 ,*.1, *8.17 -.8*

1-71=1-76 7-6.,4 4+.14 7.75

1-76=1-75 51.1+ 86.76 -.+*

1-75=1-7+ +8.+ 5*.48 7.78

1-7+=1-7, 711.+ +-.*+ 1.57


2012 2013 2014 2015 20160

0.5

1

1.5

2

2.5

3

Cre%it' urno*er Ratio



In*e"ence:

The ratio was low during the eriod 1-77=1-71 and it started to increase during the eriod 1-71=

1-76 and it was decreased during the eriod 1-76=1-75 then again it increased during 1-75=

1-7+. After that it shows an increasing trend. t shows a fluctuating trend and the ratio was

satisfactory during the year 1-76=1-75.



13. ied O#i+ation Inco0e Ratio BOIR:

ear Total nterest

9aid

$ross #onthly

inco#e

&O)

1-77=1-71 -.1+ 1.11 77.1,G

1-71=1-76 7.,7 6.,5 55.16G

1-76=1-75 1.-5 5.1+ 5*G

1-75=1-7+ 1.75 5.,6 5,.11G

1-7+=1-7, 7.41 ,.14 6-.+1G


2012 2013 2014 2015 20160

10

20

30

40

50

60

#i$e% (bi+ation )ncoe Ratio



In*e"ence:

The ercentage of such ratio should be under the a#ount of +-G. So that the balance inco#e can

be #anage to control the other e2enses in a co#any.

The &i2ed Obligation nco#e )atio in this co#any shows a fluctuating trend and it also

restricted inside of +-G. n the eriod of 1-76=1-75 it was in eak. After that it shows a

decreasing trend. And this should be #aintained.



14. In,ta##0ent to Inco0e Ratio BIIR:

ear 'oan nstall#ent$ross 3onthly

nco#e

)

1-7+=1-7, -.8- ,.14 77.76G

1-7,=1-78 -.,7 ,.*, *.*4G


2016 20170

500

1000

1500

2000

2500

3000

3500

4000

)n'taent to )ncoe Ratio

In*e"ence:

The nstall#ent to nco#e )atio ) restricts the e0uated #onthly install#ent to 5-G of the

inco#e. So the balance a#ount can be send on day to day e2enses.



n credit araisal rocess the nstall#ent to nco#e )atio is concentrated on rojected years

rather than the audited years. And in this case/ in the eriods of 1-7+=1-78 the nstall#ent to

nco#e )atio is restricted inside 5-G and showing a decreasing trend which is good.



17. 9et>Se"=ice Co=e"a+e Ratio B9SCR:

Yea" endin+ -1.-.12 -1.-.1- -1.-.1 -1.-.13 -1.-.14

!et 9rofit 13.25 2.67 .62 6.-4 2.1

?ereciation 7.74 71.+4 71.58 7-.,- 77.1,

nterest on Ter#

'oan= *.86 4.5, *.+- 75.5-

Sub Total 7,.5* 15.74 1,.8+ 18.5, 54.,8

)eay#ent of Ter#

'oan1-.7+ 6.8+ +.41 *.,5 7-.--

)eay#ent of Ter#

'oan > 3isc. Cash

Credit

= = = = 8.+-

nterest on Ter#

'oan= *.86 4.5, *.+- 75.5-

Sub > Total 1-.7+ 71.5* 7+.6* 78.75 67.4-

?SC) -.*1 7.45 7.85 7.,- 7.+,



2012 2013 2014 2015 20160

0.5

1

1.5

2

2.5

Debt-/er*ice Co*era+e Ratio

In*e"ence:





INANCIAL IN9ICATORS O SU8?ECT COMPANY )s. n lacs

Yea" endin+ -1.-.12 -1.-.1- -1.-.1 -1.-.13 -1.-.14 -1.-.17

Audit status Audited Audited Audited Audited Esti#ated Esti#ated

!et Sales 256.7 -.3 224.-2 277. 43. 74.

Oerating rofit 7+.14 1.*8 5.*1 4.6, 6-.8, 6*.*5

!et 9rofit After Ta2 7+.14 1.*8 5.*1 *.6, 15.-7 14.*5

Cash $eneration 7,.5* 7+.5, 78.14 7*.4, 6+.18 5-.47

!et working caital =,.68 =1*.5* =7,.*7 ,6.*5 ,-.6, ,1.6+

Current ratio -.4+ -.*, -.4- 7.,- 7.54 7.55

T!W 68.** 68.-+ 64.-4 +4.5+ 84.5, 7-6.74

TO' T!W +.1* 8.*1 ,.1, 6.*6 1.*7 1.76

Ter# 'iability

T!W 1.-1 1.66 7.*7 1.-6 7.18 -.8,

$ross &i2ed assets

Ter# loans

7.++ 7.8+ 7.4+ 7.-5 7.14 7.,+



Wo"<in+ Ca(ita# A,,e,,0ent: A, (e" Na&a< Co00ittee Reco00endation,:

Yea" Endin+ -1.-.12 -1.-.1- -1.-.1 -1.-.13 -1.-.14

!et Sales 14*.85 556.5+ 11,.61 188.-- ,-+.--

)e0uired Working Caital =

1+G of sales = IAJ85.,4 77-.*, +,.+* ,4.1+ 7+7.1+

9ro#otersK contribution = +G

IBJ75.45 11.78 77.61 76.*+ 6-.1+

Already A%ailable !WC

Iof re%ious yearJ

ICJ

=+.15 =,.68 =1*.5* =7,.*7 ,6.*5

IAJ = IBJ +4.8+ **.,4 5+.1, ++.5- 717.--

IAJ = ICJ 84.46 778.16 *+.-, *,.-, *8.57

Whiche%er is less +4.8+ **.,4 5+.1, ++.5- *8.57



CRE9IT RISK RATING A8C ELECTRICALS PDT LT9.

The account was rated under the La"+e Co"(o"ate Mode#. The following rating ha%e been

obtained by both: branch office and "one office/

1. INANCIAL EDALUATION

i. Pa,t inancia#,

Cate+o"& Pa"a0ete"CO

Da#)e

8enc%0a"< Da#)e, Rate

1 2 -

Pa,t

inancia#,

A,o#)te

Co0(a"i,o

n

TO'T!W ,.1, L+.-- +.--=5.-- 5.--=1.+- 1.+-=7.-- M7.-- +

Current

)atio-.4- M7.-- 7.--=7.1+ 7.1+=7.+- 7.+-=1.-- L1.-- -

?SC) 7.85 M7.-- 7.--=7.1+ 7.1+=7.8+ 7.8+=1.+- L1.+- 1

)OCE -.64 M*G *=71G 71=7+G 7+=1+G L1+G -

n% N )ec !et sales -.14 L,.-- ,.--=+.-- +.--=5.-- 5.--=6.-- M6.-- 5

ii. )t)"e "i,< and ,)/ecti=e a,,e,,0ent

Cate+o"& Pa"a0ete" Co00ent, Rate

)t)"e "i,<

#act of contingent

liability There is no other contingent liability 5.--

#act of E2ansion t will lead to #ore sales. 6.--

S)/ecti=e

A,,e,,0en

Transarency in

accounting

The financial state#ents are reared in accordance

with generally acceted accounting rinciles

1.--



t o*

inancia#,

uality of in%entoryThe e2ected %ariance in the %alue #ay be less than

+G6.--

)eliability of ?ebtors There is no disclosure of debtors 1.--

2. 8USINESS EDALUATION

A. Ma"<et (o,ition e=a#)ation

Pa"a0ete" Co00ent, Rate

Co0(etiti=e (o,ition -.

E2ected sales growth

The fir# has achie%ed a sales growth of around

6*G during the years 1-76 > 75. t is e2ected

that co#any will be in a osition to achie%e a

sales growth of around 7- > 1+G in the current

year

6.--

In()t "e#ated "i,< -.

A%ailability of raw #aterialand other critical inuts

)aw #aterial is easily a%ailable fro# nearbystates

6.--

9ro2i#ity to skilled 'abor The fir# is located in industrial in CHE!!A

inuts are a%ailable easily6.--

P"od)ction "e#ated "i,< .

State of technology usedThe fir# has adoted ro%en technology better

than its eers5.--

P"od)ct "e#ated "i,< -.

9roduct range&ir# is #ainly engaged in the rocessing of

OE36.--



9roduct 0ualityuality of roduct is reorted to be better than

the eers6.--

Ma"<etin+ -.

?istribution network &ir# has a well=de%eloed distribution network 6.--

$eograhical di%ersity of the

#arket

&ir# is selling its roduct directly to the %ehicle

#anufacturers6.--

8. Ind),t"& "i,< e=a#)ation

ndustry risk e%aluation for electrical industry 8+G

. MANAGEMENT EDALUATION

A. O/ecti=e

Pa"a0ete"Co

Da#)e 1 2 - Rate

Actual gross

sales11,.61

M8+

G8+G = 84G *-G = *4G 4-G = 4+G L4+G 5.--

Targeted sales 17+.55

Actual 9BT 5.*1

M8+G

8+G = 84G *-G = *4G 4-G = 4+G L4+G 5.--Targeted 9BT 5.7+



8. S)/ecti=e

S. No. Pa"a0ete" Co00ent, Rate

7 3anage#ent set u The fir# is in oeration since 744* 6.--

1 Co##it#ent and sincerityThe #anage#ent is reorted to be reliable

and sincere6.--

6 Track record in debt ay#ent The account is running satisfactorily with us 1.--

5 &inancial strength fle2ibility3anage#ent is caable of arranging funds

but with a ti#e lag1.--

3. CON9UCT O ACCOUNT EDALUATION

Pa"a0ete" Co00ent, Rate

Status of account !o irregularity is obser%ed with our bank in last 1

years

6.--

Oerations in account Oerations in account are healthy 6.--

Sub#ission of financial data Ti#ely sub#ission of data 6.--



TOTAL SCORE

acto" F ,co"e otained Wei+%t Wei+%ted Sco"e

&inancial E%aluation ,1.+- 5-.--G 1+.--

Business < ndustry

E%aluation

,-.-- 1+.--G 7+.--

3anage#ent E%aluation 8+.-- 1-.--G 7+.--

Conduct of Account 8+.-- 7+.--G 77.1+

A$$)E$ATE SCO)E 44.23

THIS MEANS THE RATING O THE 8ORROWER IS CRISIL A BAde)ate Sa*et&

)eco##endations: n %iew of the abo%e facts < figures we reco##end renewal of li#its as

follows.

Nat)"e o* *aci#it&Li0it ;

9PInc"e0ent Ma"+in

Rate o*

inte"e,tP"i0e Sec)"it&

Cash credit againstStocks < Assign#ent of

Book ?ebts

,-.--1+G for

Book

?ebts

71.+- GStocks <Book

?ebts

Ter#'oan=7=)s.,-.--

I)enewalJ5+.*6 !' 1+ G 71.8+ G

&actory land <

Building <

3achinery

Ter# 'oan=1=)s.7+.--

I)enewalJ77.61 !' 1+ G 71.1+G 3achinery=

!ew WCT'=Bifurcation

of E2isting CC,-.-- 1+ G 71.+-

Stocks < Book

?ebts

Documents

13.Data Analysis & Interpretation