Summary

Learning Outcomes

• Learn about the working capital cycle and the determinants of working capital finance
• Learn various types of working capital assessment methods and how to apply the same to different borrowers
• Understand the basic concepts of Financial Statements like P&L, B/S, Cash and Funds Flow

Who should attend? 

• Credit Officers, Risk Officers at Banks and NBFCs
• Relationship Managers at Banks and NBFCs
• Finance & Accounts officers of large corporates
• Corporate finance professionals
• Promoters of SMEs

Prerequisites

Participants are expected to have a fundamental awareness/ knowledge on components of P&L Account and Balance Sheet as otherwise comprehending CMA and appraisal methodologies will be difficult and time consuming for them.

Course Content

Day 1

Session 1

Credit Appraisal – Non Financial Aspects 

• Credit Appraisal – Fundamental aspects
• Industry specific issues
• Few Industry examples for discussions
• Impact on working capital assessment resulting from changes in economy 

Session 2

Analysing Working Capital requirements 

• Risk analysis in working capital – Inventory and receivables
• Company specific issues on working capital requirements 
• Working capital management and financial performance

Session 3

CMA Format – Financial Statements and Assessment of Working Capital – CMA Forms I to III 

• Discussion on CMA format as per RBI guidelines (Form I to VI)
• Financial Statements of corporate 
• Profit & Loss, Balance Sheet, Current Assets and Liabilities

Session 4

CMA Format – Working Capital Assessment - Funded 

• Form IV and Form V – Discussions
• Case Study on Financial Statements and CMA 

Day 2

Session 5

Understanding components of Working Capital 

• Need for optimization of working Capital
• Gross vs. Net working capital and WC Gap 
• Inventory vs. receivables
• Working capital cycle and funding of WC – Sources and Uses

Assessment methods – MPBF calculation, differences, applicability, etc. 

• Factors impacting Gross working capital – Optimisation and rationalisation
• Detailed – First and Second method of lending
• Detailed – Turnover / Cash Budget methods 

Session 6

Assessment of Working Capital – Non Funded Limits i.e. in the form of LCs and Guarantees 

• Sight / Usance LC
• Inland vs. Import
• Fund based vs. Non fund based working capital limits 

Session 7 & 8

Case Study on Working Capital Assessment both Funded and Non-Funded

Trainer is a seasoned banker with rich and versatile experience in a leading public sector bank. She has worked across different banking functions like General banking, Trade Finance, Operations, Wealth Management, Retail, Rural, SME, MSME & Corporate Credit. She also has an excellent understanding of regulations and processes of cross-border transactions. 

Training dates - July 14-15, 2025
Training fees - ₹ 30,000 + applicable taxes