Build a complete, bank-ready CMA report in minutes. Type in your own figures, or enter just one audited year and let the tool project the rest. You get Forms II to VI, MPBF, funds flow, key ratios and DSCR, ready to download in Excel.
Take these from the latest audited balance sheet and profit & loss account. Leave a field blank if it does not apply.
Blank fields use the ratio from your audited year (shown as the grey hint). Percentages are % of net sales unless stated.
Yellow cells are inputs; everything else calculates. Tip: copy a row of figures from Excel and paste it into the first cell, and it fills across the years. Press Enter to move down.
🔒 Privacy: calculations run in your browser and your figures are saved only on this device, so you can close the page and continue later. Nothing is uploaded. Disclaimer: this is a working tool for preparing CMA data. Banks may follow their own formats and benchmarks, so have the figures reviewed by your chartered accountant before submission. See our Disclaimer.
CMA data (Credit Monitoring Arrangement data) is the standard financial package that Indian banks use to appraise working capital limits such as cash credit and overdraft, and term loans. It sets out the borrower's audited results for past years, an estimate for the current year and projections for the coming years, all in a fixed layout, so the bank can judge whether the business can carry the loan.
The format grew out of the Tandon Committee and Chore Committee recommendations. RBI no longer prescribes it as mandatory, but most banks still ask for CMA data with every new, enhanced or renewed credit facility. A clean, internally consistent CMA report speeds up sanction considerably.
Existing and proposed limits, and details of the borrower and associate concerns. Usually a bank-specific sheet, so it is not generated here.
Sales, cost of production, cost of sales, SG&A, interest, profit before and after tax, and retained profit.
Current and term liabilities, net worth, current assets, fixed and non-current assets, regrouped the way banks read them.
Inventory, receivables and creditors with their holding periods in months, which feed the working capital assessment.
Maximum permissible bank finance by the second method of lending, the first method and the turnover method.
Long-term sources and uses of funds, the change in working capital gap and how bank borrowing moves.
Working capital gap (WCG) = total current assets – current liabilities other than bank borrowings. Under the second method of lending, which most banks use, at least 25% of total current assets (excluding export receivables) must come from long-term funds, so MPBF is the lower of WCG minus that minimum margin, or WCG minus the actual net working capital. For MSE borrowers with limits up to ₹5 crore, the turnover method (Nayak Committee) sets the working capital requirement at 25% of projected turnover, of which at least 5% comes from the promoter and 20% from the bank. Read more in our CMA data analysis guide.
| Ratio | How it is calculated | Typical comfort level* |
|---|---|---|
| Current ratio | Total current assets ÷ total current liabilities | 1.33 or more |
| TOL / TNW | Total outside liabilities ÷ tangible net worth | 3.00 or less |
| Debt-equity | Term debt (incl. current maturities) ÷ tangible net worth | 2.00 or less |
| DSCR | (PAT + depreciation + TL interest) ÷ (TL interest + repayment) | Average 1.50 or more; no year below about 1.20 |
| Interest coverage | PBDIT ÷ total interest | 2.00 or more |
| Fixed asset coverage | Net block ÷ term debt | 1.25 or more |
*Indicative levels only. Each bank's loan policy sets its own benchmarks by sector, rating and loan size. Calculate any single ratio with our DSCR calculator or current ratio calculator.