What a Working Capital Assessment Report Contains
A working capital assessment report, often called a CMA (Credit Monitoring Arrangement) data report, is the financial backbone of a bank loan application for working capital. It details how much funding a business needs, how it intends to use the funds, and how it will repay them. The report is structured around key components: inventory norms (raw material holding, stocks in process, finished goods), receivables holding (sundry debtors, export and domestic receivables), sundry creditors, and the end calculation of Maximum Permissible Bank Finance (MPBF).
These sections are not standalone; they interact. For example, the raw material holding period directly affects the MPBF computation. The report also includes projected and actual figures for current assets and current liabilities. Banks use this document to decide the cash-credit limit and assess repayment ability against operating cycles.
When the Report Is for a Garment Manufacturer
In a garment-manufacturing context, the numbers shift but the structure stays. Raw material holding covers fabric, trims, and packaging items; stocks in process represent partly stitched garments; finished goods are ready-for-sale inventory. Receivables might include export invoices with longer payment cycles. Sundry creditors reflect fabric suppliers and job workers. From our experience typing similar reports, the garment industry’s inventory norms often show higher raw material holding due to seasonal procurement. The MPBF formula remains the same, banks follow the updated CMA guidelines under the Reserve Bank of India’s lending framework.
Common Financial Terms in a CMA Data Report
| Term | Abbreviation | Meaning |
|---|---|---|
| Maximum Permissible Bank Finance | MPBF | Calculated ceiling on working capital finance under the first method of lending |
| Sundry Debtors | , | Amounts owed by customers for goods sold on credit |
| Raw Material Holding | , | Value and days of raw materials held before production |
| Stocks in Process | , | Work-in-progress inventory valued at cost |
| Finished Goods | , | Completed products awaiting sale |
| Sundry Creditors | , | Amounts payable to suppliers for materials and services |
| Export Receivables | , | Debtors arising from export sales, often with longer payment terms |
| Domestic Receivables | , | Debtors arising from sales within India |
| Inventory Norms | , | Standard holding periods for raw material, WIP, and finished goods |
| Receivables Holding | , | Average collection period for debtors |
Why You’d Need This Report Typed
Working capital assessment reports are often prepared manually by consultants or chartered accountants on printed forms. Banks now expect digital submissions, scanned PDFs or typed DOCX files. A typed version gives you an editable document to:
- Update figures when financial data changes before final submission
- Correct typos or calculation errors without reprinting
- Merge with other digital documents in the loan application
- Reuse the structure for subsequent quarter assessments
Even if you already have a physical printout, converting it to a clean digital copy saves days of manual retyping and proof checks. The typed output behaves like any Word file, you can search for terms like “MPBF”, adjust tables, or copy sections into your lender’s online portal.
AI Typing vs Manual Retyping: How They Compare
Lekhak’s AI typing service uses machine vision and language models to extract printed (and some handwritten) text from scanned reports and produce a structured DOCX. It works in minutes. Manual retyping by a data-entry bureau typically takes one to three days and costs more per page.
When AI typing works well: The report has clear printed text, standard tables, and minimal handwritten annotations. The extracted text is searchable and editable, with most formatting preserved.
When manual retyping may still be better: If the report is entirely handwritten, has complex merged cells, or contains colour-coded charts and graphs that you need reproduced exactly. AI typing flags such elements as unstyled placeholders, they remain legible but may not mirror the layout precisely.
Neither service provides certification or notarisation, typing is purely digitisation. If your bank requires a certified copy, you must arrange that separately through a registered chartered accountant or a notary.
What Lekhak’s AI Typing Service Produces
Upload your scanned report (PDF, JPEG, PNG, the platform supports most image-based inputs). In minutes you receive a DOCX file containing:
- All printed text captured verbatim, including numbers and tables
- Romanised text in the source language if the original is in Hindi, Tamil, Bengali, Marathi, Gujarati, Kannada, Malayalam, or other Indian scripts
- Basic formatting, headings, paragraph breaks, table rows and columns
- Handwritten notes or chart data flagged but not fully transcribed (they appear as image-like objects or blank cells)
The DOCX is not notarised and not certified. It is a best-effort AI transcription. For report sections with dense financial tables or small type, you may need to review a few cells for accuracy, especially where the original uses small-font footnotes or handwritten margin marks.
RBI Norms and the MPBF Method
The working capital limit in a CMA report is calculated using the MPBF method prescribed by the Reserve Bank of India. Under this method, the bank considers current assets (inventory, receivables, cash) and current liabilities (creditors, advances from customers). The standard formula uses 25% of current assets as the margin, the borrower contributes this portion, and the remaining 75% becomes the eligible bank finance, subject to sector-specific inventory norms.
For example, a garment manufacturer with ₹1,00,00,000 in permissible current assets and ₹30,00,000 in current liabilities would have net working capital of ₹70,00,000. After applying the 25% margin (₹17,50,000), the MPBF would be ₹52,50,000. The exact calculation depends on the classification of current assets and liabilities as per the RBI’s Master Circular on Lending to Micro, Small & Medium Enterprises. These norms are informational, they are not financial advice. Always consult your lender or CA for the applicable margins and holding periods.
Frequently Asked Questions
Can Lekhak type handwritten working capital reports?
If the report is fully handwritten, AI accuracy drops significantly, you may need manual retyping. For reports with a mix of printed text and handwritten notes, Lekhak types the printed parts and flags handwritten sections as unstyled placeholders.
How accurate is the AI with numerical tables and cash‑flow figures?
High for clear printed tables with standard row/column structures. Uncommon formats or blurred numbers may produce small errors. Review the DOCX before submission.
Will the typed DOCX match the original’s layout?
Generally yes, headings, table grids, and page breaks carry over. Complex merged cells or colour‑coded rows may lose some visual structure but remain readable.
How quickly do I get the typed report?
Within minutes, not hours or days. The exact time depends on file size and server load, but most reports are ready in under 10 minutes.
Do banks accept a typed copy for loan assessment?
Yes, banks routinely accept digital DOCX files for processing. However, if the original contains signatures or stamps, the typed version will not replicate them. Confirm with your branch if a scanned original is also required.
What if my report contains charts, graphs, or images?
The AI extracts text from the document but does not reproduce chart images or graph lines. These appear as embedded images or blank areas in the DOCX. For chart data, you may need to reconstruct the figures from the surrounding tables.
Does the typing service support Indian languages like Hindi or Tamil?
Yes. Lekhak supports 22 Indian languages including Hindi, Tamil, Bengali, Marathi, Gujarati, Kannada, Malayalam, Telugu, and more. The output preserves the source script, not a transliteration.
Can I get the typed report in English if the original is in Hindi?
No, the typing service transcribes what it sees; it does not translate. For translation, use Lekhak’s AI file‑translation service separately.
What file formats can I upload?
PDF, DOCX, DOC, JPG, PNG, WebP, TXT, and Markdown. The system cannot process Excel, PowerPoint, or video.
Is there a page limit for typing reports?
No hard limit, large documents are handled in batches. Pricing is per page; see lekhak.app/pricing for current rates per page.
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