PROJECT REPORT & CMA AY 2026-27
📋 CMA & PROJECT REPORT 2025-26
RBI & IBA compliant format — Updated guidelines for AY 2026-27 project financing & working capital assessment.
| Particulars | Year 1 | Year 2 | Year 3 |
|---|---|---|---|
| Sales (₹ Lacs) | 950 | 1,280 | 1,650 |
| Gross Profit (%) | 19.2% | 20.5% | 21.8% |
| Working Capital Limit | 245 | 315 | 410 |
| Term Loan O/s | 450 | 360 | 250 |
| DSCR (Debt Service Coverage) | 1.62 | 1.85 | 2.10 |
MPBF Method – 25% margin on working capital (New RBI circular)
📌 Key Components of CMA Data:
- Operating Statement (A): Sales, Gross Profit, PBT projections
- Funds Flow (B): Sources & application of funds
- Balance Sheet Projections (C): Current assets, liabilities ratios
- Ratio Analysis (D): Current ratio, TOL/TNW, DSCR
📊 CMA FORMAT DETAILS
- Statement I: Operating statement (3 years actual + projections)
- Statement II: Funds flow & leverage analysis
- Statement III: Working capital assessment
- Statement IV: Ratio analysis & sensitivity
🏭 PROJECT REPORT ESSENTIALS
- Cost of Project: Land, building, plant & machinery
- Means of Finance: Debt : Equity (optimum 2:1)
- IRR (Internal Rate of Return): > 16% preferred
- Break-even Analysis: BEP ~ 45-55% capacity
- Techno-commercial viability report
New Module Launching Soon
Stay tuned for advanced CMA Data Automation & Project Report Builder
Expected: Q2 2026
Interactive dashboard + real-time ratio analysis
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