Application Form for Micro, Small and Medium Enterprises
For Credit Facilities of over Rs.2 Crore
1.1 Name of the Unit
( In block letters)
1.2 Constitution √ Proprietary Partnership Pvt. Ltd. Ltd. Company Co-op.society Any Others
(Specify)
1.3
Name of the Business
house/ group (if any)
2.1
Registration No.
( Given by District Industries
Centre / Directorate of Industries)
2.2 Date on Incorporation / Commencement of Business
3. Business Address with Telephone No.
3.1
Registered Office
3.2
Administrative
Office
3.3
Factory Address
Telephone Nos. Mobile No.
PAN No. E-mail ID
4. Background of the Proprietor / Partners / Promoters/ Directors
(Please furnish information for each person as per the Annexure - I)
5. Brief Description of the Industrial Activity
5.1 Existing
5.2 Proposed
PNB-1017 (Revised/2011)
2
6. How the Activity was financed so far: (to be filled up in case of existing unit only)
Source of Funds (*)
Security
Rate of Int.
Repayment
per month
Present O/s
(in 000s of Rs.)
Amount of
Default
(if any)
(*) (Indicate sources of funds with name & address, e.g., banks/ financial institutions/others (specify))
7. Past Performance: (To be filed up in case of existing unit only)
(indicate in 000s of Rs.)
Particulars Last Year Last but one Years Last but Two years
Turnover
Net Profit
Retained Profit
Monthly Turnover of last twelve months
8. Arrears in Statutory Payments (if any)
a) Income Tax
b) VAT Tax
c) Provident Fund
d) Employees State
Insurance Corporation
e) Others (specify)
9.1 Management (Please furnish background of the main promoter other than those furnished in
Annexure- 1, write-up on other companies, if any, promoted by him or with which he is associated
together with a copy of the latest balance sheet)
_____________________________________________________________________________
3
9.2 In case the promoter is a limited company , please furnish a write-up on the activities and past
Performance of the company and any other expansion programme(s)/diversification
Contemplated.
______________________________________________________________________________
Please also enclose certified copies of the
(a) Memorandum and articles of Association
(b) Audited Balance Sheet and Trading and Profit and Loss A/cs for the three years of the
promoter company.
(c) Copy of the agreement(s), if any. Entered into among the promoters.
9.3 SHAREHOLDING
9.3.1 Please provide a list of shareholders under the heads
(a) promoters,
(b) other major groups,
(c) Foreign collaborators.
(d) NRI shareholders,
(e) Other institutions owing or controlling 5% of more
of equity shares, indicating the amount owned and
business relationship,if any, with the company.
9.3.2 In case of preference shareholders, please give a list of ten largest shareholders.
___________________________________________________________________________
9.3.3. Also furnish number of equity shareholders and preference shareholders.
____________________________________________________________________________
4
9.4 Employment
Present Proposed
Executives
Supervisory
Administrative/ Office Staff
Skilled Labour
Unskilled Labour
Other (specify)
9.5 Particulars of existing key technical and executive staff :
(Please furnish date for existing as well as proposed staff)
Name
Designation
Qualification
Experience
Any special
Achievement
(inventions,
Research
etc.)
Functional
Duties at the
Unit
10
If the Unit is an ancillary unit, the
undertaking to which it is catering and its
address
11. Name of the associate concern(s), if any and
11.1 Name of association and amount invested:
11.2 Nature of activity:
11.3 items traded/ manufactured:
5
11.4 Turnover and profit during preceding three years:
__________________________________________________________________________________
12. TECHNICAL FEASIBILITY
12.1 Name of the Product(s), including bye-products & its (their) use:
12.2 Manufacturing Process, in brief. (Indicate to the extent possible, stage-wise capacity data,
yield /conversion data, material flow, etc.)
12.3 Capacity (No. of Units Quantity in Kg./ Volume in litre per anum)
Capacity for each product Licensed Installed Operating
No. of working days in a month ____________
&
No. of shifts in a day ____________________
12.4.1. In case of any collaboration, please furnish a brief-writ-up on the period of collaboration
agreement, the name of the collaboration company, indicating the activities, size, turnover,
particulars of the existing plants, other projects in India and abroad set up with the same
Collaboration
___________________________________________________________________________
Please enclose:
a) Copy of the published brochure highlighting the activities of the collaborator and balance
sheet for the latest year
b) Copy of the collaboration agreement
c) Fees / royalties payable and the manner in which payable
d) Copy of the government approval, if required for the services of foreign technicians, if any
6
12.4.2. If there is no collaboration agreement, please furnish details of arrangement proposed to be
made for obtaining technical advice and service needed for the implementation of the project.
__________________________________________________________________________
12.4.3. Particulars of the Consultants:
a) Name and address of the Consultants
___________________________________________________________________________
b) Fees payable and the manner in which payable
___________________________________________________________________________
c) Scope of work assigned to them
___________________________________________________________________________
d) Brief particulars of consultants including organisational set-up, bio-data, of senior
Personnel, names of directors/partners. particulars of work done in the past and
Work on hand
___________________________________________________________________________
Please enclose a copy of the agreement with the consultant and in case of foreign consultant(s)
approval of the Government
12.4.4. Whether any of partners/promoters/directors have any interest in consultant/collaborator firm.
If so, details to be furnished.
___________________________________________________________________________
12.5. Locational advantages of existing and/or proposed premises with reference to
i) Absence of civic restrictions.
_________________________________________________________________________
ii) Proximity to the source of raw materials,
_________________________________________________________________________
iii) Market for the product,
_________________________________________________________________________
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iv) Availability of
a) Power
___________________________________________
b) Water
___________________________________________
c) Labor
___________________________________________
d) Transport
___________________________________________
v) whether clearance has been obtained from the
pollution control authority:
____________________________________________________________________________
12.6 LAND & BUILDING
Area/Plinth Area (in sq. meters) Value (in 000s of Rs.)
Existing Proposed Existing Proposed
Factory Land
Factory Building
Ancillary Building
Open Storage Space
12 .7 Type of soil and load bearing capacity (enclose test report)
_______________________________________________________________________________
Enclose: a) certified xerox copy of sale / lease deed
b) certified xerox copy of the Govt. order converting the land into industrial land, if applicable
c) location map
d) certified xerox copy of the site plan of the land and blueprints of the buildings duly approved by
corporation / municipality / panchayat.
12.8.1 Please furnish the following particulars of Architects
12.8.2 Name & address of the architects/ firm
___________________________________________________________________________
12.8.1.2 Scope of work
___________________________________________________________________________
12.8.1.3 Rates quoted and detailed estimate of expenses
___________________________________________________________________________
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12.8.1.4 Fees payable and manner in which payable
_________________________________________________________________________________
12.8.1.5 Time schedule
_________________________________________________________________________________
12.8.1.6 Penalties
_________________________________________________________________________________
12.8.1.7 Past experience of the architects in the similar work
_________________________________________________________________________________
12.9 PARTICULARS OF MACHINERY AND OTHER FIXED ASSETS
As per Annexure II
________________________________________________________________________________
12.9.1 If sub-contract of any portion of production is envisaged, the production stages in which the
sub-contracting will be done.
Details to indicate the availability of machinery particularly with sub- contracts with adequate
Spare capacity.
_________________________________________________________________________________
12.9.2 Arrangements made for erection and Commissioning of the plant.
_________________________________________________________________________________
12.10 Necessity & purpose for the proposed investment / addition to factory premises/machinery (in
case where such investment is intended) for achievement of the anticipated turnover.
__________________________________________________________________________________
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12.11. RAW MATERIALS / COMPONENTS
(Please mention about the imported and indigenous items separately)
Name/ Brief Description of the items
(A) (B) (C) (D)
Quantity Required
Sources of supply
Minimum Purchase Quantity
Lead/ Procurement Time
Available throughout the year
If answer to the above is no,
then no. of months & period
when it is available
(enclose copies proforma invoice in respect of each item, if available)
13. UTILITIES
(Give comments on requirement. availability/adequacy, qualitative aspects, etc.)
13.1 Power :
13.1.1 Sources of Power and Supply voltage
- taken from Electricity Board
- own generation
- stand –by arrangements
13.1.2 Maximum Demand
13.1.3 Contracted Load
13.1.4 Connected Load
13.1.5 Energy Consumption per year
13.1.6 Power Tariff
13.1.7 Cost of Power per annum at maximum capacity utilisation
Please enclose
i. certified Xerox copy sanction for power
ii. certified xerox copy of agreement with electricity board
iii. Certified Xerox copy of electrical lay out of the plant.
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13.2 Water :
13.2.1 Indicate the requirements and suitability of water
13.2.2 Describe water treatment arrangements
13.2.3 Sources for supply of water arrangements proposed and water charges payable
13.3 Steam :
13.3.1 Requirement of steam
13.3.2 Capacity of the boiler
13.3.3 Arrangement proposed for steam
13.4 Compressed Air :
13.4.1 Requirements of compressed air
13.4.2 Arrangements proposed for compressed air
13.5 Fuel :
13.5.1 Requirement of fuel
13.5.2 Arrangements proposed for supply
13.6 Arrangements proposed for carrying raw materials
14 Effluent
Please furnish full details of the value of atmosphere, soil and water pollution likely to be create
by the project and the measure proposed for control of pollution.
____________________________________________________________________________
Indicate whether necessary permission for the disposal of effluent has been obtained from the
concerned authority; if yes, a copy of the certificate should be furnished.
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15. QUALITY CONTOL
15.1 Details of arrangements made for quality control. (If BIS/FPO/ISO specifications are followed, no. of
BIS/FPO/ISO Standards and the particulars thereof should be provided.
____________________________________________________________________________
15.2 Particulars of R&D activity proposed
____________________________________________________________________________
16 ECONOMIC FEASIBILITY (Marketing (mention separately for each product.)
16.1 Whether the product is reserved exclusively for SSI sector:
____________________________________________________________________________
16.2 Name of Major customers:
____________________________________________________________________________
16.3 Region /Area where the product is/will be sold:
____________________________________________________________________________
16.4 Extent of competition & No. of Units engaged in similar line in the area:
____________________________________________________________________________
16.5 How does the units meet/proposes to meet the competition
(comment on the competitive advantages enjoyed by the unit)
____________________________________________________________________________
16.5.1 In price, and quality, how does the unit’s Product compare with those of its competitors
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16.5.2 Is the unit selling direct to its customers? If so, please furnish details like sales force,
showrooms, depots etc.
16.5.3 If a selling/distribution agency had been appointed, its name, Period of contract, omission
payable, period by which the bill will be paid by it etc
(Enclose copies of agreement, wherever such agreement has been entered into)
____________________________________________________________________________
16.6 Nature and volume of orders/ enquiries on hand ( certified Xerox copies to be furnished )
____________________________________________________________________________
16.7 If the Unit is export oriented, please furnish exporter code no. , if allotted, and relevant details
as per the following details in the preceding three years:-
Code No._________________
Name of the Product Exported Name of the Country where Exported F.O.B. value in US $
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17 Cost of Project
(Please furnish estimates of cost of project under the following heads.
Indicate the basis for arriving at the cost of project)
(In 000s of Rs.)
Sr. No Particulars Already
incurred
To be
incurred
Total cost
A Land including development
BuilBd ing Building & other Civil Works
C Plant & Machinery
1) Indigenous
2) Imported
D Essential Tools, Spares and
Accessories
E Testing Equipment
F Miscellaneous Fixed Assets
G Erection/Installation Charges
H Preliminary Expenses
I Pre-operative Expenses
J Provision for Contingencies
1)Buildings
2)Plant & Machinery
3)Other Fixed Assets
K Margin for Working Capital
Required
L
Total
14
18 Means of Financing
(Please furnish details of sources of finance for meeting the cost under the following heads)
(in 000s of Rs.)
Sr. no. Particulars Amount Already
Raised
Amount Proposed
to be Raised
Total
A Capital
(specify resources contributing
capital)
B Reserves
C Term Loans
(give full particulars)
D Unsecured Loans, and deposits
(indicate sources, rate of Interest,
repayment period etc.)
E Deferred Payment Arrangements
Including Supplier’s Credit
F Subsidy
Central Govt.
State Govt.
G Seed capital
(indicate sources)
H Internal cash Accruals
I Other Sources (specify)
J Total
18.1 In case internal accruals are taken as source of finance explain the basis for estimation of
internal accruals by means of statement.
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18.2 Indicate sources from which expenditure already incurred has been financed
19 Promoter’s contribution to the project as % of the total cost
(Please furnish list of persons/firms who would be contributing to the promoters share of the
capital and the respective amounts and their relationships)
___________________________________________________________________________________
20 Financial Assistance Required
20.1
Rupee Loan
20.2
Foreign Currency Loan
20.3
Underwriting
20.3.1
Equity Capital
20.3.2
Preference Capital
20.3.2
Debentures
20.4
Guarantee of foreign currency
loan/Deferred Credit
20.5
Working Capital
(please furnish as per Annexure VI)
20.6
Other forms of assistance
(e.g. LCs , Guarantees , etc.)
16
21. Schedule of Implementation:
Please indicate the progress made so far in the implementation of the project and furnish the
Schedule of implementation as follows:
Date of
commencement Date of completion
a) Acquisition of Land
b) Development of Land
c) Civil works for
Factory Building
Machinery Foundation
Administrative Building
d) Plant & Machinery
Imported
Indigenous
e) Arrangement for power
f) Arrangement for water
g) Erection of equipment
h) Commissioning
i) Initial Procurement of Raw Material
j) Trial Runs
k) Commercial Production
22 Future Projections
(To be given for the next three years)
Please furnish data on
22.1 Projected profitability as per Annexure III
22.2 Projected cash flow statement as per Annexure IV
22.3 Projected Balance Sheet as per Annexure V
22.4 Working Capital Requirement Annexure VI
22.5 Percentage of Cash Sales in Total Sales ______%
22.6 Period in which payment is received in respect of credit sales _________days
22.7 Average credit available on purchases ________days
17
23 How far does the unit contribute to the Establishment of ancillary units in the region?
__________________________________________________________________________________
24 Please furnish international/CIF/FOB Price of all inputs which can be imported
__________________________________________________________________________________
25 Government Consents
Please indicate whether the various licences/ consents required for the project have been
Obtained from the respective authorities.
__________________________________________________________________________________
25.1 Specify any special condition attached to the licences / consents and the undertaking given
by the company in connection therewith.
__________________________________________________________________________________
26. Repayment Programme:
__________________________________________________________________________________
27 Details of Securities to be offered:
27.1 Primary (Working capital and term loan securities to be indicated separately)
__________________________________________________________________________________
27.2 Collateral, if any (full details)
__________________________________________________________________________________
27.3 Details of guarantor(s) (Use separate sheets, if required)
27.3.1 Name
27.3.2 Residential Address
27.3.3 Telephone No. /Mobile No.
27.3.4 E-mail ID
27.3.5 PAN No.
27.3.6 Occupation
(If in service, name & address of his/her employer)
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27.3.7 Details of Movable & Immovable Property (ies) Owned by him/her & other dependent family
members
__________________________________________________________________________
27.3.8 Details of any similar guarantee, if any, given to other institutions
____________________________________________________________________________
28. Whether any Government enquiry, proceedings or prosecution has been instituted against the
unit or its proprietor/partners/directors for any offence ? If so, please give details.
____________________________________________________________________________
29. Details of pending litigation, if any, against and by the unit.
____________________________________________________________________________
30. Please indicate whether the proprietor/any of the partners/ promoters/ directors have at any
time declared themselves as insolvent. If so, give details thereof.
____________________________________________________________________________
I/We certify that all information furnished by me/us it true; that I/We have no borrowing
arrangements for the unit with any Bank except as indicated in the application; that there is no
overdues/statutory dues against me/us/promoter except as indiacted in the application ; that no legal
action has been / is being taken against me/us/promoter ; that I/we shall furnish all other information
that may be required by you in connection with my /our application ; that this may also be exchanged
by you with any agency you may deem fit ; any you, your representatives, representatives of the
Reserve Bank of India/ National Bank of Agricultural & Rural Development /Small Industries
Development Bank of India /Deposit Insurance & Credit Guarantee Corporation or any other agency as
authorized by you, may, at any time, inspect/verify my/our assets, books of accounts, etc., in our
factory/business premises as given above.
Date:
Place:
______________________
Signature of the Borrower
(Name and Designation)
Encl: Certified Xerox Copies of
a) Audited Balance Sheets with Trading And Profit & Loss account, for the last three years.
b) Memorandum and Articles of Association, Certificate for Commencement of Business.
c) Income Tax, Wealth Tax Returns and assessment orders for the last three years.
for the unit as well as proprietor/partners/promoters/directors.
d) Sales Tax Returns for the last three years.
19
Annexure -1
BIO-DATA FORM
Details of Proprietor/Partners/Managing Partner/Promoters/Directors/Managing Director
(Please indicate inter-relationship, if any, among the partners/directors/promoters)
(Please use separate sheet for each person)
1 Full Name
2 Name of the
Father/Husband
3 Age 4 Sex M F
5 Whether belongs to SC /
ST / Minority Community.
Yes No
6 Are You an Ex-service
man
Yes No
7 PAN No. E-mail ID
7(a) Ration Card No.
and Name of the
Issuing Office
Passport
No.
8 Telephone No. Mobile No.
9 Address Office:
10 Permanent
Residence
Academic
Qualification
11 Experience:
Years
Employer
Designation
Last Salary Drawn
12
Functional
Responsibilities in the unit
13.
Capital/Loan Contribution
in the unit
At the Beginning At present
20
14 Reasons for joining/
establishing the unit
(Please mention about the
motivating factors )
15. If associated as proprietor/partner/director/ shareholder with concerns other than the applicant
unit, please furnish following details separately for each concern by way of enclosure
15.1
Name and address of the
branch/associates/identical
concern
15.2
Activity of the concern
15.3
Functional responsibility in that
concern
15.4
Capital/Loan Contribution
15.5
Name of the associate concern’s
Banker and their address
15.6 Aggregate credit facilities enjoyed
by the concern
15.7
Security offered by the concern
for its borrowing
15.8
Working results of the unit for the
past three years
16. Personal Assets and Liabilities :
16.1 Immovable property details like land/buildings, Location, date of acquisition, cost, present value
etc.
____________________________________________________________________________
16.2 Other Assets
____________________________________________________________________________
16.3 Personal Liabilities, if any. (including guarantees/acceptances given)
____________________________________________________________________________
17. Any other relevant information
____________________________________________________________________________
Place:
Date:
Signature
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Annexure-II
Details of Existing Fixed Assets
A. Land
1 Location
2 Area
3 Whether Freehold or Leasehold
4 Purchase Price of Land if owned
5 Rent in case of Leased land
6 Terms of Lease
7 Ground Rent payable per year
B. Building
1 Location
2 Whether Owned or Leased
3 Purchase price of Building if owned
4 Rent in case of Leased/Rented Premises
5 Terms of Lease
Structure Type of Structure
(indicate “P” if
Permanent)
Dimensions Area
(in Sq. m.)
Actual Cost
(in Rs.)
Date of
Erection
1) Workshop
2) Godown
3) Administrative
4) Other
Buildings
In case the assets have been revalued or written up at any time during the existence of unit, furnish
Full details of such revaluation together with the reason therefore.
22
Particulars of Buildings Proposed to be Constructed
Serial
No.
Description of
Each Building
Type
of
Construction
Built-up Area (in meters)
Total
Floor in
Sq. m.
Rate of
Construction
per
Sq. m.
Estimated
Cost of
each
Building
Expected
Date of
Completion
Length Breadth Average
Height
Note : 1. In case contract is awarded for construction of building, furnish details thereof such as
name of Contractor, amount of contract, etc.
2. Other approvals from inspector of factories, drug Controllers, etc., if any, should be enclosed
3. Please enclose a plan showing layout of machinery.
Particulars of Machinery
S.
No.
Name of Machinery
and Specification
Second
Hand/
New
Name of
Manufacturer/
Fabricator
(place of County
and
Origin, if
Imported)
Date of
Acquisition/
Date of
Placement of
order (actual/
expected)
Expected
Date of
Delivery
Invoice price
including
Taxes for
Indigenous
Machinery/CI
F
For Imported
Machinery
Estimated
expenses o/a
Of insurance
freight
Installation,
Import
Duty
Total
Cost
1 Existing
Machinery
1.1Indigenous
1.2Imported
2 Proposed to be
acquired
2.1Indigenous
2.2Imported
1. Quotation / Catalogues / Invoice and other details in respect of each machine to be furnished.
2. If second had machinery, valuation report regarding age, performance and value from competent valuer
to be submitted. Also please indicate reasons for going in for second hand machinery and its
depreciated value.
3. In case of imported machinery, please indicate mode of payment and price of the machinery in foreign
currency.
4. In case the assets have been revalued or written up at any time during the existence of unit, furnish full
details of such revaluation together with the reason therefor.
23
Annexure-III
Projections of Performance , Profitability and Repayment
Break-even point Break-even Quantity
% of installed capacity Break-even Value
[Amount in Lakh]
1st
year
2nd
year
3rd
year
4th
year
5th
year
A.
Production during the year(Quantity)
% utilization of installed capacity
B.
Sales
1 Sales including all miscellaneous receipts
2 Less Excise
3 Net Sales
C.
Cost of Production
1
Raw Material Consumed
2
Power and Fuel
3
Direct Labour and Wages
4
Consumable Stores
5
Repairs and maintenance
6
Other Manufacturing Expenses
7 Deprecation/Development Rebate Reserve
Total Cost of Production
8 Add Opening Stock-in-process and finished goods
9
Deduct closing stock-in-process and finished goods
D
Cost of Sales
E
Gross Profit ( B-D )
F
Interest on
1. Terms Loans
2. Working Capital
3. Other Loans, if any.
G
Selling, General and Administrative Expenses
24
1st
year
2nd
year
3rd
year
4th
year
5th
year
H
Profit before Taxation ( E- (F+G ))
I.
Provision for Taxes
J. Net Profit ( H-I )
K.
Deprecation added back
L.
Net Cash Accruals
M.
Repayment obligations
1. Towards Terms Loan
2. Towards other loans, if any
Total Repayment
N.
Debt Service Ratio ( L:M )
25
Annexure – IV
Cash Flow Statement
[Amount in Lakh]
Construction
Period
1st
year
2nd
year
3rd
year
4th
year
5th
year
A Sources of Funds
1
Cash Accruals (viz. net profit before Taxation
(item H of Annexure-III to which shall Be added
interest (item F of Annexure III)
2 Increase in share capital Equity/Preference
3 Deprecation
4 Increase in long term loans/debentures
5 Increase in deferred payment facilities
6 Increase in Unsecured loans and deposit.
7 Increase in bank borrowing for working capital.
8 Sales of fixed assets/ investment
9 Others (specify)
Total Sources (A)
B Disposition of Funds
1 Preliminary and Pre-Operative Expenses
2 increase in Capital Expenditure
3 Increase in Current assts
3.1 Inventories
3.2 Others
4 Decrease in long term loans/ debentures
5 Decrease in Deferred Payment facilities
6 Decrease in Unsecured loans and deposits
7 Increase in Investments
8 Interest
9 Taxation
10 Dividend(amount & rate)
11 Other expenses (specify)
Total Disposition (B)
C Opening Balance
D Net Surplus (A-B)
E Closing Balance
26
Annexure –V
Projected Balance Sheet
[Amount in Lakh]
1st year 2nd year 3rd year 4th year 5th year
A. Liabilities
1. Equity Share Capital
2. Reserve and Surplus
3. Term Loans
4. Bank Borrowings for working capital
5. Other liabilities
Total Liabilities
B. Assets
1. Gross Block
2. Depreciation
3. Net Block
4. Investment
5. Current Assets
6. Cash and Bank Balances
Total Assets
27
Annexure –VI
Assessment of Working Capital Requirements
[Amount in Lakh]
1st year 2nd year 3rd year 4th year 5th year
(I). Current Assets
1. Raw materials including stores
1.1 Imported (Month’s consumption)
1.2 Indigenous (Month’s consumption)
2. Other Consumable spares
3. Stock-in-Process (Month’s Cost of Production)
4. Finished Goods (Month’s Cost of Sales)
5. Receivables other than Export an Deferred
Receivables (including Bills Purchase/ Discounted
by Banks) (Month’s Domestic Sales excluding
deferred Payment sales)
6. Export Receivables
(including Bills Purchased/Discounted by
banks)(Month’s Export Sales)
7. Advances to Suppliers of Raw Material
and Stores/Spares/Consumables
8. Other Current Assets including Cash and bank
balance and deferred receivables due within one
year (furnish individual details of major items)
Total Current Assets ( I )
(II). Current Liabilities
1. Creditors for Purchases of raw materials
and stores/spares/consumables
(Month’s Purchases)
2. Advance from Customers
3. Accrued Expenses
4. Statutory Liabilities
5. Other Current Liabilities
(furnish individual details of major items)
Total Current Liabilities ( II )
III Working Capital Gap(I-II)
IV Margin for Working Capital
V Bank Borrowings