| Particulars | FY 2022-23 (A) | FY 2023-24 (A) | FY 2024-25 (E) |
|---|---|---|---|
| A — INCOME | |||
| Gross Sales / Turnover | |||
| Less: Returns / Discounts | |||
| Net Sales / Net Turnover | – | – | – |
| Other Income | |||
| B — COST OF GOODS SOLD | |||
| Opening Stock | |||
| Purchases / Raw Material | |||
| Direct Labour / Wages | |||
| Power, Fuel & Water | |||
| Other Manufacturing Expenses | |||
| Less: Closing Stock | |||
| Cost of Goods Sold (COGS) | – | – | – |
| GROSS PROFIT | – | – | – |
| C — OPERATING EXPENSES | |||
| Selling & Distribution Expenses | |||
| General & Admin Expenses | |||
| PBDIT / EBITDA | – | – | – |
| Less: Depreciation | |||
| PBIT / EBIT | – | – | – |
| Less: Interest on Term Loan | |||
| Less: Interest on CC / WC | |||
| Profit Before Tax (PBT) | – | – | – |
| Less: Income Tax | |||
| NET PROFIT AFTER TAX (PAT) | – | – | – |
| Less: Dividend / Drawings | |||
| Retained Profit | – | – | – |
| Particulars | FY 2022-23 (A) | FY 2023-24 (A) | FY 2024-25 (E) |
|---|---|---|---|
| CURRENT ASSETS | |||
| Cash & Bank Balances | |||
| Debtors / Receivables | |||
| Inventory / Stock | |||
| Loans & Advances (Current) | |||
| Other Current Assets | |||
| TOTAL CURRENT ASSETS (TCA) | – | – | – |
| FIXED & NON-CURRENT ASSETS | |||
| Net Fixed Assets (after Dep.) | |||
| Investments / Other Non-Current | |||
| CURRENT LIABILITIES | |||
| Creditors / Sundry Creditors | |||
| Advance from Customers | |||
| Other Current Liabilities | |||
| Bank Finance (CC / OD / WC) | |||
| TOTAL CURRENT LIABILITIES (TCL) | – | – | – |
| LONG TERM LIABILITIES & NET WORTH | |||
| Term Loans (Banks / FIs) | |||
| Unsecured Loans | |||
| Paid-up Capital / Partners Capital | |||
| Reserves & Surplus | |||
| Less: Intangibles / Misc. Exp. | |||
| NET WORTH / TNW | – | – | – |
| TL Repayment (Principal) during FY | |||
| Line Item / Parameter | Growth % / Rate | Basis of Calculation | Notes / Description |
|---|---|---|---|
| INCOME STATEMENT ASSUMPTIONS | |||
| Net Sales / Revenue Growth | % | Prior Year Net Sales × (1 + %) | Annual revenue growth expected |
| Cost of Goods Sold (% of Net Sales) | % | Net Sales × COGS % | COGS as % of revenue each projected year |
| Other Income Growth | % | Prior Year Other Income × (1 + %) | Non-operating income growth |
| Selling Expenses Growth | % | Prior Year Selling Exp × (1 + %) | Marketing, distribution costs |
| Admin & General Expenses Growth | % | Prior Year Admin Exp × (1 + %) | Overheads, staff costs |
| Depreciation Growth | % | Prior Year Dep × (1 + %) | Increase due to capex / new assets |
| Interest on Term Loan (% change) | % | Prior Year Int-TL × (1 + %) | Negative = declining as TL repaid |
| Interest on CC / WC Loan (% change) | % | Prior Year Int-CC × (1 + %) | Aligned with CC limit enhancement |
| Effective Tax Rate (on PBT) | % | PBT × Tax Rate % | Applicable income tax rate |
| Dividend / Drawings Growth | % | Prior Year Div × (1 + %) | Promoter drawings / dividend payout |
| BALANCE SHEET — WORKING CAPITAL CYCLE | |||
| Debtor / Receivable Collection Days | Days | (Debtors / Net Sales) × 365 | Target collection period in days |
| Inventory Holding Days | Days | (Inventory / COGS) × 365 | Stock holding period in days |
| Creditor Payment Days | Days | (Creditors / COGS) × 365 | Payable cycle in days |
| Cash & Bank Growth | % | Prior Year Cash × (1 + %) | Cash balance growth |
| Other Current Assets Growth | % | Prior Year Other CA × (1 + %) | Advances, prepayments etc. |
| Net Fixed Assets Growth (after Dep.) | % | Prior Year NFA × (1 + %) − Dep added | Net of new capex less depreciation |
| Other CL / Provisions Growth | % | Prior Year Other CL × (1 + %) | Non-bank current liabilities |
| Term Loan — Annual Repayment (₹ Lakhs) | ₹L | Fixed annual principal repayment | Same amount deducted each year |
| CC / Bank WC Finance Growth | % | Prior Year CC × (1 + %) | Bank CC limit utilisation growth |
| Capital Addition (₹ Lakhs per year) | ₹L | Added to prior year capital | New equity infusion each year |
The CMA Report Generator creates a Credit Monitoring Arrangement (CMA) report as required by banks for assessment of working capital loans and term loans. CMA data includes projected financial statements — P&L, Balance Sheet, Funds Flow, working capital assessment, and key financial ratios — for 3 to 5 years. This format is prescribed by RBI and mandatory for most bank loan proposals above ₹25 lakh.
What is CMA data?
CMA data is a standardised financial analysis format prescribed by RBI. Banks use it to assess creditworthiness, repayment capacity, and working capital requirements. It is mandatory for most fund-based credit facilities above ₹25 lakh.
How many years of projections are needed?
Typically: 2 years actual (audited), 1 year estimated (current year), and 2 years projected. Some banks require 3 years of projections for larger loans.
Who prepares CMA data?
CMA data is typically prepared by the borrower's Chartered Accountant or financial consultant and certified by them before submission to the bank.