| Content | PHYSICAL WORKING CAPITAL is the total inventories comprising of raw materials and components, fuels and lubricants, spares, stores and others, semi-finished goods and finished goods as on the closing day of the accounting year. However, it does not include the stock of the materials, fuels, stores etc. supplied by others to the factory for processing and finished goods processed by the factory from raw materials supplied by others.
WORKING CAPITAL is the sum total of the physical working capital as already defined above and the cash deposits in hand and at bank and the net balance receivable over amounts payable at the end of the accounting year. Working capital, however, excludes unused overdraft facility, fixed deposits irrespective of duration, advances for acquisition of fixed assets, loans and advances by proprietors and partners irrespective of their purpose and duration, long-term loans including interest thereon and investments.
For more details on Working capitals and Loans, please refer to instruction to field staff.
Fields in this block are :
YR, DSL
Item serial no.
Working capital : openeing (Rs.) , Closing (Rs.)
Outstanding loans (excluding Interest but including deposits)
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