ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM - I

PARTICULARS OF EXISTING / PROPOSED LIMITS FROM THE BANKING SYSTEMS

(LIMITS FROM ALL BANKS & FINANCIAL INSTITUTIONS AS ON 20/01/2010 )

NAME : M/S ALSA INDUSTRIES

(RS. IN LACS)

SL. NO. BALANCE

MAXIMUM MINIMUM

JAMMU& KASHMIR BANK LTD TERM LOAN 85.00

CASH CREDIT _ _ _ _ 25.00

SL. NO. REMARKS

NOT APPLICABLE

NAME OF THE BANK / FINANCIAL INSTITUTIONS

NATURE FACILITY

EXISTING LIMITS

EXTENT TO WHICH UTIL. DURING 12 MONTHS

LIMITS NOW REQUIRED

NAME OF THE BANK / FINANCIAL INSTITUTIONS

SANCTIONED LIMIT

OUTSTANDING AS ON

OVERDUES IF ANY

ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

FORM II - OPERATING STATEMENTS

(RS. IN LACS)

SL. PARTICULARS

2011 2012 2013 2014 2015 2016 20171 GROSS SALES (NET OF RETURNS)i) DOMESTIC SALES 270.00 540.00 594.00 648.00 702.00 756.00 810.00ii) EXPORT SALES 60 120 132 144 156 168 180

TOTAL 330.00 660.00 726.00 792.00 858.00 924.00 990.00

2 LESS : EXCISE DUTY _ _ _ _ _ - -

3 NET SALES (ITEM 1 MINUS ITEM 2) 330.00 660.00 726.00 792.00 858.00 924.00 990.00

4 % RISE OR FALL IN NET SALES _ 10% 10% 10% 10% 10% 10%

5 COST OF SALES :i) RAW MATERIALS :a)b) PURCHASES 268.50 502.50 553.00 603.40 655.00 705.30 755.75

ii) OTHER SPARES :a) IMPORTED _ _ _ _ _b) INDIGENOUS _ _ _ _ _

iii) POWER & FUEL 17.00 34.00 37.00 40.00 44.00 47.00 50.00

iv) DIRECT LABOUR CHARGES 42.00 84.00 92.00 101.00 109.00 118.00 126.00

v) REPAIR & MAINTENANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00

vi) OTHER MANUFACTURING EXPENSES 4.20 8.40 9.24 10.08 10.92 11.76 12.60

vii) DEPRECIATION 8.08 13.94 12.04 10.41 9.00 7.79 6.74

SUB TOTAL (ITEM i TO ITEM vii) 339.78 642.84 703.28 764.89 827.92 889.85 951.09

viii) ADD : OPENING STOCK-IN-PROCESS 0.00 34.50 34.50 38.00 41.40 45.00 48.30

SUB TOTAL 339.78 642.84 703.28 764.89 827.92 889.85 951.09

ix) DEDUCT : CLOSING STOCK-IN-PROCESS(RA 34.50 34.50 38.00 41.40 45.00 48.30 51.75

x) COST OF PRODUCTION 305.28 608.34 665.28 723.49 782.92 841.55 899.34

xi) ADD : OPENING OF FINISHED GOODS 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PROJECTED PROFIT & LOSS ACCOUNT FOR THE YEAR ENDING ON MARCH, 31

(RS. IN LACS)

SL. PARTICULARS

2011 2012 2013 2014 2015 2016 2017 SUB TOTAL 305.28 608.34 665.28 723.49 782.92 841.55 899.34 xii) DEDUCT : CLOSING STOCK OF FINISHED 0.00 0.00 0.00 0.00 0.00 0.00 0.00

GOODS SUB TOTAL (TOTAL COST OF SALES) 305.28 608.34 665.28 723.49 782.92 841.55 899.34

6 SELLING, GEN. & ADMN. EXPENSES 12.00 26.00 28.00 30.00 32.00 34.00 36.00

7 SUB TOTAL ( 5 + 6 ) 317.28 634.34 693.28 753.49 814.92 875.55 935.34

8 OPERATING PROFIT 12.72 25.66 32.72 38.51 43.08 48.45 54.66 BEFORE INTEREST ( 3 - 7 ) 9 INTEREST TL&CC 12.00 13.00 12.00 10.00 8.30 6.50 4.70

10 OPERATING PROFIT AFTER INTEREST 0.72 12.66 20.72 28.51 34.78 41.95 49.96 (ITEM 8 MINUS ITEM 9) 11 OTHER INCOME / EXPENSES :I) ADD : INCOME (INTEREST ON F.D.) 0.00 0.00 0.00 0.00 0.00 0.00 0.00II) DEDUCT : EXPENSES a) PRELIMINARY EXPENSES W/OFF - - - - - - -III) NET OF OTHER NON-OPERATING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 INC./EXP. (NET OF 11(I) - 11(II)

12 PROFIT BEFORE TAX / LOSS 0.72 12.66 20.72 28.51 34.78 41.95 49.96{ITEM 10 MINUS ITEM 11(I) - 11 (II)}

13 PROVISION FOR TAX 0.00 1.64 6.42 8.84 10.78 13.00 15.49 14 NET PROFIT / LOSS [12 - 13] 0.72 11.02 14.30 19.67 24.00 28.95 34.47

15a) EQUITY DIVIDEND PAID (DRAWINGS) 0.00 6.00 9.00 12.00 12.00 18.00 24.00b) DIVIDEND RATE _ _ _ _ _ 16 RETAINED PROFIT [14 - 15] 0.72 5.02 5.30 7.67 12.00 10.95 10.47 17 RETAINED / NET PROFIT % 100.00 39.65 25.58 26.90 34.50 37.82 30.37

18 MISCELLANEOUS :I) REPAYMENT OBLIGATION 0.00 15.00 15.00 15.00 15.00 15.00 10.00II) D.S.C.R. NA 1.71 2.18 2.57 2.87 3.23 5.47III) NET PROFIT / T.N.W. 0.99% 6.46% 6.38% 8.46% 11.68% 9.63% 8.43%IV) NET PROFIT / NET SALES 0.22% 1.67% 1.97% 2.48% 2.80% 3.13% 3.48%

PROJECTED PROFIT & LOSS ACCOUNT FOR THE YEAR ENDING ON MARCH, 31

FORM - III

ANALYSIS OF BALANCE SHEET

(RS. IN LACS)

SL. LIABILITIES AS AT MARCH, 31

2011 2012 2013 2014 205 2016 2017CURRENT LIABILITIES :

1

I) FROM APPLICANT BANK 25.00 25.00 25.00 25.00 25.00 25.00 25.00II) FROM OTHER BANKS _ _ _ _ _ - -III) [OF WHICH BP & BD] _ _ _ _ _ - -

SUB TOTAL (A) 25.00 25.00 25.00 25.00 25.00 25.00 25.00

2 SHORT TERM BORROWINGS FROM _ _ _ _ _OTHERS

3 SUNDRY CREDITORS : TRADE 30.00 30.00 33.00 36.00 39.00 42.00 45.00

4 _ _ _ _ _ - -

5 PROVISION FOR TAXATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6 DIVIDEND PAYABLE _ _ _ _ _ - -

7 OTHER STATUTORY LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00(DUE WITHIN ONE YEAR)

8

0.00 15.00 15.00 15.00 15.00 10.00 0.00

9

_ _ _ _ _a) EXPENSES PAYABLE _ 0.00 0.00 0.00 0.00 0.00 0.00b) DEFERRED TAX LIABILITY _ _ _ _ _ - -

SUB TOTAL (B) 30.00 45.00 48.00 51.00 54.00 52.00 45.00

10 TOTAL CURRENT LIABILITIES 55.00 70.00 73.00 76.00 79.00 77.00 70.00(TOTAL OF ITEMS 1 TO 9)

TERM LIABILITIES :

11_ _ _ _ _ - -

SHORT TERM BORROWINGS FROM BANKS (INCL. BILLS PURCHASED & DISCOUNTED & THE EXCESS BORROWING PLACED ON EPAYMENT BASIS)

ADVANCES / PROGRESS PAYMENTS FROM CUSTOMERS - DEPOSITS FROM DEALERS SELLING AGENTS ETC.

DEP. / INS. OF TERM LOAN DEFERRED PAMENT CREDITS, DEBENTURE / REDEEMABLE PREFERENCE SHARES (DUE WITHIN ONE YEAR) [1/3RD]

OTHER CURRENT LIABILITIES AND PROVISIONS (DUE WITHIN 1 YEAR) [UNSECURED LOANS REPAYMENT]

DEBENTURES (NOT MATURING WITHIN ONE YEAR)

12

_ _ _ _ _ -

13

85.00 55.00 40.00 25.00 10.00 0.00 0.00

14

_ _ _ _ _

15_ _ _ _ _

16- - - _ _

17- - - _ _

18140.00 125.00 113.00 101.00 89.00 77.00 70.00

NET WORTH

19 ORDINARY SHARE CAPITAL 72.72 77.74 83.04 90.71 102.71 113.66 124.13[QUASI CAPITAL (UNSECURED LOANS)] _ _ _ _ _

20_ _ _ _ _

21 GENERAL RESERVES _ _ _ _ _

22_ _ _ _ _

23_ _ _ _ _

24 NET WORTH (TOTAL OF ITEMS 19 TO 23) 72.72 77.74 83.04 90.71 102.71 113.66 124.13

25 TOTAL LIABILITIES (ITEM 18 + ITEM 24) 212.72 202.74 196.04 191.71 191.71 190.66 194.13

REDEEMABLE PREFERENCE SHARES (NOT MATURING WITHIN ONE YEAR BUT OF MATURITY NOT EXCEEDING TWELVE YEARS)

TERM LOANS (EXCLUSIVE OF INSTALMENTS PAYABLE WITHIN 1 YEAR)

DEFERRED PAYMENT CREDITS (EXCLUSIVE OF INSTALMENTS PAYABLE WITHIN ONE YEAR)

TERM DEPOSITS (REPAYABLE AFTER ONE YEAR)

OTHER TERM LIABILITIES / UNSECURED LOANS

TOTAL TERM LIABILITIES (TOTAL OF ITEMS 11 TO 17)

TOTAL OUTSIDE LIABILITIES (ITEM 10 PLUS ITEM 17)

PREFERENCE SHARE CAPITAL (MATURING AFTER 12 YEARS)

OTHER RESERVES (INCLUDING PROVISIONS)

SURPLUS (+) OR DEFICIT (-) IN PROFIT & LOSS ACCOUNT

(RS. IN LACS)

SL. ASSETS AS AT MARCH, 31

2011 2012 2013 2014 2015 2016 2017CURENT ASSETS :

26 CASH & BANK BALANCES 8.80 12.76 11.10 10.78 13.18 13.12 16.38

27

I)0.00 0.00 0.00 0.00 0.00 0.00 0.00

II) FIXED DEPOSITS WITH BANKS 0.00 0.00 0.00 0.00 0.00 0.00 0.00

28 (I

32.50 32.50 36.00 39.00 42.00 45.50 49.00

II)

_ _ _ _ _

29_ _ _ _ _

30 INVENTORY :

I)

a) IMPORTED _ _ _ _ _

b) INDIGENOUS

II) STOCK-IN-PROCESS 34.50 34.50 38.00 41.40 45.00 48.30 51.75

III) FINISHED GOODS 0.00 0.00 0.00 0.00 0.00 0.00 0.00

IV) OTHER CONSUMABLE SPARES _ _ _ _ _

a) IMPORTED _ _ _ _ _

b) INDIGENOUS _ _ _ _ _

31

_ _ _ - _

32 ADVANCE PAYMENT OF TAXES _ _ _ _ _

33

a) SECURITY DEPOSIT 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3475.80 79.76 85.10 91.18 100.18 106.92 117.13

FIXED ASSETS

35

142.08 142.08 142.08 142.08 142.08 142.08 142.08

36 DEPRECIATION TO DATE 8.08 22.02 34.06 44.47 53.47 61.26 68.00

37 NET BLOCK (ITEM 35 MINUS ITEM 36) 134.00 120.06 108.02 97.61 88.61 80.82 74.08

INVESTMENTS (OTHER THAN LONG TERM INVESTMENTS)

GOVERNMENT & OTHER TRUSTEE SECURITIES

RECEIVABLE OTHER THAN DEFERRED AND EXPORT RECEIVABLES (INCLUDING BILLS PURCHASED & DISCOUNTED BY BANKERS)

EXPORT RECEIVABLES (INCLUDING BILLS PURCHASED & DISCOUNTED BY BANKERS)

INSTALMENTS OF DEFERRED RECEIVABLES (DUE WITHIN ONE YEAR)

RAW MATERIALS (INCLUDING STORES & OTHER ITEMS USED IN THE PROCESS OF MANUFACTURING) :

ADVANCES TO SUPPLIERS OF RAW MATERIAL & STORES / SPARES CONSUMABLE

OTHER CURRENT ASSETS (MAJOR ITEMS SPECIFIED INDIVIDUALLY) :

TOTAL CURRENT ASSETS (TOTAL OF ITEMS 26 TO ITEM 33)

GROSS BLOCK (LAND & BUILDING, MACHINERY, CONSTRUCTION IN PROGRESS ETC.)

38

I) (a) _ _ _ _ _I) (b) OTHERS / INVESTMENT DEPOSITS

II)

_ _ _ _ _

III)

_ _ _ _ _IV) SECURITY DEPOSIT 2.92 2.92 2.92 2.92 2.92 2.92 2.92

39 NON-CONSUMABLE STORES & SPARES _ _ _ _ _

40_ _ _ _ _

412.92 2.92 2.92 2.92 2.92 2.92 2.92

42

0.00 0.00 0.00 0.00 0.00 0.00 0.00

43212.72 202.74 196.04 191.71 191.71 190.66 194.13

44 TANGIBLE NET WORTH (ITEM 24 - ITEM42)72.72 77.74 83.04 90.71 102.71 113.66 124.13

45 NET WORKING CAPITAL (ITEM 34 - ITEM 10) 20.80 9.76 12.10 15.18 21.18 29.92 47.13

46 CURRENT RATIO (ITEM 34 / ITEM 10) 1.38 1.14 1.17 1.20 1.27 1.39 1.67

471.93 1.61 1.36 1.11 0.87 0.68 0.56

48 ADDITIONAL INFORMATION

A) ARREARS OF DEPRECIATION _ _ _ _ _

B) CONTINGENT LIABILITIES :

I) ARREARS OF CUM. DIVIDENDS _ _ _ _ _

II) GRATUITY LIABILITY NOT PROVIDED _ _ _ _ _

III)_ _ _ _ _

IV) OTHER LIABILITIES NOT PROVIDED FOR _ _ _ _ _

INVESTMENTS / BOOK DEBTS / ADVANCES / DEPOSITS WHICH ARE NOT CURRENT ASSETS

INVESTMENT IN SUBSIDIARY COMPANIES / AFFILIATES

ADVANCES TO SUPPLIERS OF CAPITAL GOODS / SPARES & CONTRACTORS FOR CAPITAL EXPENDITURE

DEFERRED RECEIVABLES (OTHER THAN THOSE MATURING WITHIN 3 YEARS)

OTHER MISC. ASSETS INCLUDING DUES FROM DIRECTORS

TOTAL OTHER NON-CURRENT ASSETS (TOTAL OF ITEMS 38 TO ITEM 40)

INTANGIBLE ASSETS (PATENTS, GOODWILL, PRELIMINARY & FORMATION EXPENSES, BAD/DOUBTFUL DEBTS NOT PROVIDED FOR ETC.)

TOTAL ASSETS (TOTAL OF ITEMS 34, 37, 41 & 42)

TOTAL OUTSIDE LIABILITIES / TANGIBLE NET WORTH (ITEM 18 / ITEM 44)

DISPUTED EXCISE / CUSTOMS / TAX LIABILITIES

FORM - IVCOMPARATIVE STATEMENT OF CURRENT ASSETS & CURRENT LIABILITIES

(RS. IN LACS)SL. PARTICULARS S PER BALANCE SHEET AS AT MARCH 31,

2011 2012 2013 2014 2015 2016 2017A. CURRENT ASSETS

1

a) IMPORTED (MONTH'S CONSUMPTION) _ _ _ _ _

b)34.50 34.50 38.00 41.40 45.00 48.30 51.75

2

a) IMPORTED (MONTH'S CONSUMPTION) _ _ _ _ _

b) INDIGENOUS (MONTH'S CONSUMPTION) _ _ _ _ _

3_ _ _ _ _

4 FINISHED GOODS ( MONTHS) _ _ _ _ _

532.50 32.50 36.00 39.00 42.00 45.50 49.00

6

_ _ _ _ _(MONTH'S EXPORT SALES)

7

_ _ _ 0.00 _

8

8.80 12.76 11.10 10.78 13.18 13.12 16.38

975.80 79.76 85.10 91.18 100.18 106.92 117.13

B. CURRENT LIABILITIES

RAW MATERIALS (INCLUDING STORES & OTHER ITEMS USED IN THE PROCESS OF MANUFACTURE

INDIGENOUS (THREE WEEK CONSUMPTION)

OTHER CONSUMABLE SPARES (EXCLUDING THOSE INCLUDED ITEM (1) ABOVE) [% OF TOTAL INVENTORY & MONTH'S CONSUMPTION]

STOCK-IN-PROCESS (MONTH'S COST OF PRODUCTION)

RECEIVABLES OTHER THAN DEFERRED & EXPORTS

(INCLUDING BILLS PURCHASED & DISCOUNTED BY BANKS)

(MONTH'S DOMESTIC SALES : EXCLUDING DEFERRED PAYMENT SALES)

EXPORT RECEIVABLES (INCLUDING BLLS PURCHASED & DISCOUNTED BY BANKERS)

ADVANCES TO SUPPLIERS OF RAW MATERIALS AND STORES/SPARES CONSUMABLES

OTHER CURRENT ASSETS INCLUDING CASH & BANK BALANCES & DEFERRED RECEIVABLES DUE WITHIN ONE YEAR (SPECIFY MAJOR ITEMS)

TOTAL CURRENT ASSETS (TO AGREE WITH ITEM 34 IN FORM III)

(OTHER THAN BANK BORROWINGS FOR WORKING CAPITAL)

10

30.00 30.00 33.00 36.00 39.00 42.00 45.00

11 ADVANCES FROM CUSTOMERS

12 STATUTORY LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00

13

0.00 15.00 15.00 15.00 15.00 10.00 0.00

a) TERM LOAN

b) UNSECURED LOANS

c) DIVIDEND PAYABLE

d) EXPENSES PAYABLE 0.00 0.00 0.00 0.00

e) OTHERS

1430.00 45.00 48.00 51.00 54.00 52.00 45.00

FORM - VCOMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE FOR WORKING CAPITAL

(RS. IN LACS)SL. NAME S PER BALANCE SHEET AS AT MARCH 31,

2011 2012 2013 2014 2015 2016 2017

1 TOTAL CURRENT ASSETS (9 IN FORM - IV) 75.80 79.76 85.10 91.18 100.18 106.92 117.13

2

30.00 45.00 48.00 51.00 54.00 52.00 45.00

3 WORKING CAPITAL GAP [WCG (1 - 2)] 45.80 34.76 37.10 40.18 46.18 54.92 72.13

4

11.45 8.69 9.27 10.05 11.55 13.73 18.03

520.80 9.76 12.10 15.18 21.18 29.92 47.13

6 ITEM 3 MINUS ITEM 4 34.35 26.07 27.82 30.14 34.64 41.19 54.10

7 ITEM 3 MINUS ITEM 5 25.00 25.00 25.00 25.00 25.00 25.00 25.00

8

25.00 25.00 25.00 25.00 25.00 25.00 25.00

CREDITORS FOR PURCHASE OF RAW MATERIALS, STORES & CONSUMBALES SPARES (CHEMICAL-1 MONTH;SKINS-2 WEEKS) :

OTHER CURRENT LIABILITIES (SPECIFY MAJOR ITEMS) SHORT TERM BORROWINGS, UNSECURED LOANS, DIVIDEND PAYABLE, INSTALMENTS OF T/L, DPG PUBLIC DEPOSITS, DEBENTURES ETC. (PROVISION FOR TAXATION)

TOTAL (TO AGREE WITH SUB TOTAL (B) IN FORM - III

OTHER CURRENT LIABILITIES (OTHER THAN BANK BORROWING, 14 OF FROM - IV)

MINIMUM STIPULATED NET WORKING CAPITAL i.e. 25 % OF WCG / 25 % TOTAL CURRENT ASSETS AS THE CASE MAY BE DEPENDING UPON THE METHOD OF LENDING BEING APPLIED. (EXPORT RECEIVABLES TO BE EXCLUDED UNDER BOTH METHODS)

ACTUAL / PROJECTED NET WORKING CAPITAL (45 IN FORM - III)

MAXIMUM PERMISSIBLE BANK FINANCE (ITEM 6 OR ITEM 7 WHICHEVER IS LOWER)

9

0.00 0.00 0.00 0.00 0.00 0.00 0.00

FORM - VIFUNDS FLOW STATEMENTS

(RS. IN LACS)SL. NAME AS AT MARCH 31,

2011 2012 2013 2014 2015 2016 2017

1 SOURCES :

a) NET PROFIT (AFTER TAX) 0.72 11.02 14.30 19.67 24.00 28.95 34.47

b) ADD : DEPRECIATION 8.08 13.94 12.04 10.41 9.00 7.79 6.74

c) INCREASE IN CAPITAL 72.00 0.00 0.00 0.00 0.00 0.00 0.00

d)85.00 0.00 0.00 0.00 0.00 0.00 0.00

UNSECURED LOANS _ _ _ _ _ _ _

e) INCREASE IN CURRENT LIABILITY 55.00 0.00 3.00 3.00 3.00 3.00 3.00

g) TOTAL 220.80 24.96 29.34 33.08 36.00 39.74 44.21

2 USES :

a) NET LOSS _ _ _ _ _

b)0.00 15.00 15.00 15.00 15.00 15.00 10.00

UNSECURED LOANS 0.00 0.00 0.00 0.00 0.00 0.00 0.00

c) INCREASE IN :

I) FIXED ASSETS 142.08 0.00 0.00 0.00 0.00 0.00 0.00

II) CURRENT ASSETS 75.80 3.96 6.34 8.08 9.00 6.74 10.21

III) OTHER NON-CURRENT ASSETS 2.92 0.00 0.00 0.00 0.00 0.00 0.00

d) DIVIDEND PAYMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00

e) OTHERS (PARTNER'S DRAWINGS) 0.00 6.00 8.00 10.00 12.00 18.00 24.00

f) TOTAL 220.80 24.96 29.34 33.08 36.00 39.74 44.21

EXCESS BORROWINGS REPRESENTING SHORT FALL IN NWC (ITEM 4 MINUS ITEM 5)

INCREASE IN TERM LIABILITIES (INCLUDING PUBLIC DEPOSITS)

DECREASE IN TERM LIABILITIES (INCLUDING PUBLIC DEPOSITS)

FORM - VIFUNDS FLOW STATEMENTS

(RS. IN LACS)SL. NAME AS AT MARCH 31,

2011 2012 2013 2014 2015 2016 2017

3 LONG TERM SURPLUS (+) / DEFICIT (-) [1-2]0.00 0.00 0.00 0.00 0.00 0.00 0.00

4

78.80 3.96 6.34 8.08 9.00 6.74 10.21

5

30.00 0.00 3.00 3.00 3.00 4.00 3.00

648.80 -11.04 2.34 3.08 6.00 8.74 17.21

7 NET SURPLUS (+) / DEFICIT (-) 0.00 11.04 -2.34 -3.08 -6.00 -8.74 -17.21(DIFFERENCE OF 3 & 6)

8 25.00 _ _ _ _

9 INCREASE/DECREASE IN NET SALES 330.00 330.00 66.00 66.00 66.00 66.00 66.00

* BREAK-UP OF (4)

I) INCREASE/DECREASE IN RAW MATERIAL - - - - - - -

II)34.50 0.00 3.50 3.40 3.60 3.30 3.45

III) INCREASE/DECREASE IN FINISHED GOODS

IV) INCREASE/DECREASE IN RECEIVABLES

a) DOMESTIC 43.75 0.00 5.25 4.00 5.00 3.00 5.00

b) EXPORT _ _ _ _ _ _ _

V)_ _ _ _ _ _ _

VI)0.55 3.96 -2.41 0.68 0.40 0.44 1.76

INCREASE / DECREASE IN CURRENT ASSETS *(AS PER DETAILS GIVEN BELOW)

INCREASE / DECREASE IN (CURRENT LIABILITIES OTHER THAN BANK BORROWINGS)

INCREASE / DECREASE IN WORKING CAPITAL GAP

INCREASE/DECREASE IN BANK BORROWINGS

INCREASE/DECREASE IN STOCK-IN-PROCESS

INCREASE / DECREASE IN STORES AND SPARES

INCREASE / DECREASE IN OTHER CURRENT ASSETS