What you’ll learn
Module B & C of Certified Credit Professional Course
Analysis of Financial Statements
Balance Sheet
Statement of Profit and Loss
Financial Ratio Analysis
Cash Flow Analysis
Fund Flow Analysis
Term Loan Appraisal
Working Capital Management
“Analysis of Financial Statements – Basics
Financial Statements
Income Statement and Balance Sheet
Sources and Uses of Funds
Financial Statement Making Process
Difference between Income, Liability, Expense and Assets
“Analysis of Financial Statements – Structure / Format
General Instructions – Financial Statements – Schedule III of Companies Act 2013
General Instructions related to Assets and Liabilities
General Instructions related to Share Capital
General Instructions related to Reserves and Surplus
GI General Instructions related to Long Term Borrowings
General Instructions related to Long Term Provision
General Instructions related to Short Term Borrowings
General Instructions related to Other Current Liabilities
Balance sheet format
Tangible assets
Intangible Assets
Non Current Invt
Other NCA
Long term LA
Inventories
Trade Receivables
Cash and CE
Cont liab and commitment
Short term LA
PL Format
GI PL
“Analysis of Financial Statements – Ratios
Introduction to Ratio Analysis (Talking Head)
Classification of Ratio (Talking Head)
Introduction to Liquidity Ratio (Talking Head)
Classification of Liquidity Ratio (Talking Head)
Current Ratio (Talking Head)
Quick Ratio (Talking Head)
Ideal Current Ratio and Quick Ratio (Talking Head)
Absolute liquidity Ratio (Talking Head)
Basic Defense interval Ratio (Talking Head)
Capital Structure Ratios (Talking Head )
Turn over Ratio (Talking Head )
Inventory Turn over Ratio (Talking Head )
Debtors Turn over Ratio (Talking Head)
Creditors Turn over Ratio (Talking Head)
Inventory Holding Period (Talking Head)
Debtors Collection Period (Talking Head)
Creditors Payment Period (Talking Head)
Case Study 1 Ratio Analysis (Talking Head)
Debt Service Coverage Ratio (Talking Head)
Interest Coverage Ratio (Talking Head)
Preference Dividend Coverage Ratio (Talking Head)
Capital Gearing Ratio (Talking Head)
Profitability Ratio (Talking Head)
General Profitability Ratio (Talking Head)
Return on Investment Ratios (Talking Head)
Various Ratio for Equity Share holders (Talking Head)
Market Value Ratios (Talking Head)
Summary and limitation of Ratio Analysis (Talking Head)
“Fund Flow Analysis
Introduction to Fund Flow Analysis (Talking Head)
Importance of Fund Flow Analysis (Talking Head)
Fund Flow Through some Numbers (Talking Head)
Fund Flow Through Digram (Talking Head)
How to identify long term Sources and Uses (Talking Head)
Example of Long Term Source And Uses (Talking Head)
Standard Format of Fund Flow Statement (Talking Head)
Fund Flow Analysis Case Study
Fund Flow Statement Analysis of Real Case
“Project Appraisal / Term Loan Appraisal
Introduction to Term Loan Appraisal
What is TEV Study?
Technical Viability of Project
Financial Viability of Project
Economic Viability of Project
Commercial Viability of Project
Managerial aspects of Project
Compliance aspects of Project
Cost of Project and Means of Finance under Term Loan Appraisal
Land Cost and related inputs under cost of Project – Term Loan Appraisal
Building Cost and related inputs under cost of Project -Term Loan Appraisal
Plant and Machinery Cost and related inputs under cost of Project -Term Loan App
Technical Know how and related inputs under cost of Project -Term Loan Appraisal
Preliminary Expenses and related inputs under cost of Project -Term Loan Apprais
Pre-operative Expenses and related inputs under cost of Project -Term Loan Appra
Provision for Contingencies and related inputs under cost of Project -Term Loan
Working Capital Margin and related inputs under cost of Project -Term Loan Appra
General aspects related to estimation of Cost of Project – Term Loan Appraisal
Introduction of Sources of Finance – Term Loan Appraisal
Share Capital as source of Finance – Term Loan Appraisal
Internal Accruals as source of Finance – Term Loan Appraisal
Subsidies as source of Finance – Term Loan Appraisal
Debenture as source of Finance – Term Loan Appraisal
Term Loan as source of Finance – Term Loan Appraisal
Unsecured Loans as source of Finance – Term Loan Appraisal
Project Implementation Schedule
Production Factors – Term Loan Appraisal
Manufacturing Process – Term Loan Appraisal
Other Production Factors – Term Loan Appraisal
Analysis of DSCR (Gross Average & Net Average)
Break Even Analysis in Term Loan Appraisal
Break Even Analysis Case 1 in Term Loan Appraisal
Sensitivity Analysis in Term Loan Appraisal
Sensitivity Analysis Sales Drop Testing Case 1 in Term Loan Appraisal
Sensitivity Analysis Variable Cost Increase Testing Case 2 in Term Loan Appraisa
Sensitivity Analysis Material Cost Increase Testing Case 3 in Term Loan Appraisa
Sensitivity Analysis DSCR Testing Case 4 in Term Loan Appraisal
Payback period – Talking Head
PayBack Period Case Study 1 – Taking Head
Accounting Rate of Return (Talking Head)
Accounting Rate of Return (PPT Based)
Introduction to Time Value of Money
Concepts Related To Time Value Of Money (Talking Head)
Future Value of Single Cash Flow (Simple Interest & Compound Interest)
Compound Value and Interest (Talking Head)
Present Value Formula
Case 1 Present Value (Talking Head)
Introduction to NPV (Talking Head)
Case Study 1 NPV (Talking Head)
Profitability Index Method (Talking Head)
Case Study 1 Profitability Index (Talking Head)
Introduction to Internal Rate of Return (Talking Head)
How to find IRR (Talking Head)
Case Study 1 IRR (Talking Head)
“Working Capital Assessment
Introduction to Working Capital Management (Talking Head)
Working Capital Introduction (Talking Head)
Importance of Adequate Working Capital (Talking Head)
Optimum Working capital (Talking Head)
Working Capital Cycle (Talking Head)
Holding Period Computation (Talking Head)
Working Capital Loans
Working Capital Cycle
Tandon Committee Recommendations on Working Capital Assessment
Review of Assessed Bank Finance
Working Capital Cycle Explanation
Working Capital Cycle Analysis
Assessment of CC Book Debts
Assessment of Letter of Credit Limit
“Non Fund Based Credit Facilities
What and Why of Non Fund Based Credit Facilities?
Letter of Credit
Documents involved in Letter of Credit
Types of Letter of Credit
General aspects related to LC
Assessment of Letter of Credit
What is Bank Guarantee?
Types of Bank Guarantee
Bid Bond Guarantee
Advance Payment Guarantee
Appraisal and Assessement o BG Limits
What is Bid Bond Guarantee?
Maintenance bond / guarantee
What is Retention Money Guarantee?
What is Advance payment Guarantee?