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B. MALLESH & CO. Chartered Accountants
RBI Credit Norms • Credit Monitoring Arrangement Turnaround: 24 - 48 Hours

CMA Data Preparation for Bank Loans

Bank-compliant Credit Monitoring Arrangement (CMA) Data preparation for fresh bank loans, working capital enhancement (CC/OD), and annual bank renewal by B. Mallesh & Co., Chartered Accountants.

5-Year Projections
MPBF Calculation
DSCR & Current Ratio
Nationalized & Private Banks

1. What is CMA Data & Banking Requirement?

Credit Monitoring Arrangement (CMA) Data is a comprehensive financial analysis report mandated by the Reserve Bank of India (RBI) for commercial banks to evaluate the creditworthiness, operational solvency, and Maximum Permissible Bank Finance (MPBF) of business borrowers.

Key Statements Included in CA Certified CMA Report

  • • Form I: Particulars of Existing & Proposed Credit Limits.
  • • Form II: Operating Statement (5-Year Profit & Loss analysis: Past 2 years audited + Current year estimate + Future 2 years projections).
  • • Form III: Analysis of Balance Sheet Assets & Liabilities.
  • • Form IV: Comparative Statement of Current Assets & Current Liabilities.
  • • Form V: Maximum Permissible Bank Finance (MPBF) Computation (Tandon & Nayak Committee Method).
  • • Form VI: Fund Flow Statement & Key Ratio Analysis (DSCR, ICR, Current Ratio, Debt-Equity Ratio).

2. Benchmark Banking Financial Ratios

Current Ratio

Benchmark ≥ 1.33

Measures short-term liquidity & working capital solvency.

DSCR (Debt Service Coverage)

Benchmark ≥ 1.50

Measures cash flow capability to service loan EMI & interest.

Debt-Equity Ratio

Benchmark ≤ 2:1

Measures promoter capital contribution vs borrowed debt.

3. Mandatory Document Checklist

Required Records for CMA Preparation

  • Audited Financial Statements (P&L & Balance Sheet past 2-3 years)
  • Sanction Letters of Existing Credit Facilities
  • Projections & Business Expansion Plan Details
  • GST Annual & Monthly Returns (GSTR-9 / GSTR-3B)

4. Step-by-Step Delivery Timeline

1

Step 1: Historical Data Ingestion & Ratio Stress Testing

Analyzing past audited financials, calculating capacity utilization, and stress-testing financial ratios.

2

Step 2: CA Certification & Bank-Ready Output Generation

Generating 6-statement CMA Excel & PDF report signed by CA for immediate submission to bank loan managers.

Statutory Disclaimer: B. Mallesh & Co. provides professional Chartered Accountancy financial modeling and CMA Data preparation per RBI guidelines. Final credit sanction decisions rest with commercial banks.
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Mancherial Office Contact

B. Mallesh & Co., Co. Laxmi Theater, Indra Nagar, Mancherial, Telangana - 504208

+91 94405 87360

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