CMA Data – Free Calculator for Working Capital Loans

Enter three years of profit & loss and balance sheet figures (actual, estimated and projected) to get the key ratios and the maximum permissible bank finance (MPBF) that banks look at. Load the example to see how it works.

CMA डेटा बनाएं — तीन साल का P&L और बैलेंस शीट डालें, रेश्यो और वर्किंग कैपिटल लिमिट (MPBF) तुरंत देखें।

For education and quick estimates only. Banks and NBFCs use their own rules, rounding and charges, so confirm the exact figures with the lender. Nothing you type here is saved to the server.

Financial data (₹ in lakhs)

Borrower / business name

Particulars
Profit & loss
Gross sales
Less: returns / duties
Raw materials consumed
Other direct costs (power, wages)
Depreciation
Opening stock (WIP + finished)
Closing stock (WIP + finished)
Selling, general & admin expenses
Interest
Other income (net)
Tax
Balance sheet
Cash & bank
Receivables (debtors)
Inventory (all stocks)
Other current assets
Bank working-capital borrowings (CC/OD)
Sundry creditors
Other current liabilities & provisions
Term loans & long-term debt
Capital / share capital
Reserves & surplus
Gross fixed assets
Less: accumulated depreciation
Investments & other non-current assets

Analysis

Particulars	FY 2024-25 (Actual)	FY 2025-26 (Estimate)	FY 2026-27 (Projected)
Profit & loss
Net sales	490.00	570.00	658.00
Sales growth	—	16.3%	15.4%
Cost of sales	363.00	419.00	480.00
Gross profit	127.00	151.00	178.00
Operating profit (PBIT)	67.00	83.00	102.00
Profit before tax	57.00	72.00	90.00
Net profit (PAT)	45.00	58.00	73.00
Net profit margin	9.2%	10.2%	11.1%
Balance sheet
Total current assets (TCA)	170.00	225.00	262.00
Total current liabilities (incl. bank)	110.00	135.00	154.00
Net working capital (TCA − TCL)(> 0)	60.00	90.00	108.00
Net worth (capital + reserves)	120.00	159.00	186.00
Total assets	260.00	316.00	358.00
Total liabilities	260.00	316.00	358.00
Difference (should be 0)(0)	0.00	0.00	0.00
Key ratios
Current ratio(≥ 1.33)	1.55	1.67	1.70
TOL / TNW(≤ 3)	1.17	0.99	0.92
Interest coverage(≥ 2)	5.75	6.54	7.43
Inventory holding	75 days	78 days	80 days
Debtors collection period	52 days	61 days	61 days
Creditors payment period	46 days	47 days	47 days
Working capital assessment (MPBF)
Total current assets	170.00	225.00	262.00
Other current liabilities (excl. bank)	50.00	60.00	69.00
Working capital gap	120.00	165.00	193.00
MPBF – Tandon Method I (75% of gap)	90.00	123.75	144.75
MPBF – Tandon Method II (gap − 25% of TCA)	77.50	108.75	127.50
MPBF – Turnover method (20% of sales)	98.00	114.00	131.60
Excess bank borrowing over Method II(0)	0.00	0.00	0.00

Reading CMA data

CMA (Credit Monitoring Arrangement) data is the set of past, current and projected financials banks use to size working-capital limits (cash credit / overdraft) and term loans.
Working capital gap = current assets − current liabilities other than bank borrowings. Under Tandon Method II, the borrower funds 25% of current assets from long-term sources, and the bank lends the rest of the gap.
For smaller limits, banks often use the turnover method (Nayak Committee): working capital need = 25% of projected sales, of which the bank funds 20% and the borrower 5%.
Common benchmarks: current ratio 1.33 or more, TOL/TNW 3 or less, interest coverage 2 or more. Banks set their own norms by industry.

What is CMA data?

CMA (Credit Monitoring Arrangement) data is the set of past, current and projected financial statements that banks use to assess a business before giving or renewing working capital limits such as cash credit (CC) or overdraft (OD), and term loans.

It usually covers the last audited year, the current year's estimate and one or more projected years, along with an analysis of ratios and the working capital gap.

What banks check in CMA data

Current ratio (current assets ÷ current liabilities): commonly expected to be 1.33 or more.
TOL/TNW (total outside liabilities ÷ tangible net worth): commonly expected to be 3 or less.
Interest coverage: profit before interest ÷ interest, commonly 2 or more.
Inventory, debtor and creditor days — how long money is stuck in stock and with customers.
Whether the balance sheet tallies and the projections are consistent with past growth.

MPBF methods explained

Working capital gap = current assets − current liabilities other than bank borrowings. Under Tandon Method I, the bank funds 75% of this gap. Under Tandon Method II, the borrower funds 25% of total current assets from long-term sources and the bank funds the rest of the gap.

For smaller limits, banks often use the turnover method (Nayak Committee): working capital need is 25% of projected sales, of which the bank funds 20% and the borrower 5%.

Common questions

CMA data kya hota hai?

CMA data is a report of a business's past, current and projected financials, with ratios and working capital calculations, that banks use to decide working capital limits like CC and OD.

Who needs CMA data?

Businesses applying for or renewing cash credit, overdraft or term loans from a bank. Each bank sets the loan size above which it asks for a full CMA report.

What is MPBF?

MPBF (Maximum Permissible Bank Finance) is the highest working capital loan a bank will give, based on the working capital gap. The calculator shows it by Tandon Method I, Method II and the turnover method.

What is a good current ratio for a bank loan?

Banks commonly look for a current ratio of 1.33 or more, though norms vary by bank and industry.

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