FINANCIAL ANALYSIS

Maximum Limit cover under CGTMSE Scheme is _______ Crores

• 1
• 2
• 4
• 5

A company has made sales of Rs.300 lacs. It has Net Profit of Rs.30 lacs. In P & L Account we find Profit includes interest income of Rs.10 lacs from Investment. It has Depreciation Rs.5 lacs. What is " Profit" of the company form Operation only?

• Rs.30 lacs
• Rs.20 lacs
• Rs.25 lacs
• Rs.15 lacs

The following information is available from the balance sheet of a unit, Total liabilities - 20 lacs, Current liabilities -7 lacs, Term liabilities -4 lacs, what will be DE Ratio?

• 4.5
• 3.15
• 2.26
• 1.22

A company has total Inventory holding level of 35 days as on 31.03.2022 which has been increased to 60 days as on 31.03.2023. Which of the following is the best indicator of increase in Inventory Holding Level?

• The company requires more working capital now.
• The company is improving its business model.
• The company requires less working capital
• none of above

A company has made an advance payment of Rs.200 lacs for purchase of stock. As a Banker where you will treat such advance payment to supplier in CMA data?

• Fixed Assets
• Non Current Assets
• Current Assets
• In footnote of Balance sheet

A company has total fixed Assets of Rs.150 lacs. It has term loan of Rs.100 lacs, Networth of Rs.25 lacs, Current Liability of Rs.25 lacs and Non- Current Assets of Rs.50 lacs. How much is FACR (Fixed Assets Coverage Ratio) of this company?

• 1.50 times
• 1.20 times
• 1.00 times
• 2.00 times

A new company has total sales of Rs.500 lacs in the first year. Total Cost of Production of Rs.400 lacs. Cost of Sales Rs. 450 lacs other operating income is Rs.100 lacs. How much the profit of the company?

• Rs.50 lacs
• Rs.100 lacs
• Rs.150 lacs
• No Profit & No Loss

A company has Raw Material of Rs.30 lacs, Book Debts of Rs.50 lacs, Cash of Rs.5 lacs, Investment in subsidiary of Rs.10 lacs and Sundry Creditor of Rs.20 lacs. How much is the Working Capital Gap of the company?

• Rs.75 lacs
• Rs.60 lacs
• Rs.55 lacs
• Rs.65 lacs

A company had purchased Plant & Machinery of Rs.100 lacs on 01.01.2022 and as on 31.03.2022 the Plant & Machinery was still under installation stage. The investment in Plant & Machinery will shown under which head of the Balance Sheet?

• Fixed Assets
• Non-Current Assets
• In the foot note of Balance Sheet
• Capital Work in Progress

A company had purchased a Plant & Machinery of Rs.1,80,000/- and the scrap value of the same is Rs.20,000/- and the life value of the Plant & Machinery is 5 years. What will be the depreciation amount each year under Straight Line Method?

• Rs.56,000/-
• Rs.36,000/-
• Rs.40,000/-
• Rs.32,000/-