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Table 1: Cost of Loan Maheswaram Effective interest rate to SHG's Cost of Borrowing from the Macts Average size of the ggroup 15 Average loan size per SHG 35000 Rate Of Interest 0.15 Travelling expense per person
Actuall cost of Borrowing including oppurtunity and other expenses 15 2 35000 35000 0.15 0.15 15 15 225 30 Food Expenses 10 10 150 20 oppurtunity cost of labour for the day 40 40 600 80 41225 40380 Effective interest rate 17.79% 15.37% Interest amount lost from internal lending for 15 days Number of days 15 15 Rate of interest per year 0.09 0.09 Rate of interest per month 0.01 0.01 Total Amt lost for 15 days 131.25 131.25 Amount payable by the SHG 40250 41356.25 40511.25 Diffrence to the SHG 1106.25 261.25 Actual Interest paid by the SHG 0.15 18.16% 15.75%
g oppurtunity and other expenses
Details of CIF disbursement
Total amount of CIF received 480800 VO 1 109800 VO 2 45000 VO 3 326000 Contribution from members36200 Net Amount received 444600
Village Organisation 1
Village Organisation 2
Purpose Number applied Number of members Amount forgiven Total each amount member Cattle 5 5 10000 50000 Clothes shop 5 2 10000 20000 Kirana Stores 2 2 5000 10000 Wood business 2 2 5500 11000 Borewell 5 3 5000 15000 Sewing Machines 3 1 3800 3800 22 15 109800 percentage catered 68.2% to
Purpose Numbers applied Number of members Flower Garden 1 1 Guava garden 3 1 Kirana stores 4 2 Cloth shop 2 1 Sewing Machine 24 1 34 6 17.6%
11.11%
45.54%
3.46% 13.66% 10.02% 9.11% 18.21%
Cattle Clothes shop Kirana Stores Wood business
Borewell Sewing Machines
22.22% 22.22%
22.22% 22.22%
Flow Gar Gua gard Kira stor Clot Sew Mac
Village Organisation 3 Amount for Total each amount member 5000 5000 10000 10000 5000 10000 10000 10000 10000 10000 45000
22.22%
22.22%
Flower Garden Guava garden Kirana stores Cloth shop Sewing Machine
Purpose Numbers applied Number of members Amount for Total each amount member Cattle 9 8 10000 80000 Borewell 15 15 2000 30000 Vegetable shop 28 28 5000 140000 Mirchi powder 2 2 8000 16000 Sewing Machine 5 2 5000 10000 Foot Mart 2 1 10000 10000 STD booth 3 2 7500 15000 64 58 301000 90.6%
26.58% 9.97%
4.98% 3.32% 3.32% 5.32%
46.51%
Cattle Borewell Vegetable shop Mirchi powder
Sewing Machine Foot Mart STD booth
Table 4.1: INCOME STATEMENT of DB MACS Mar-01 OPERATING INCOME 1. Interest and fee income from loans 2. Income from other finance-related services 3. Income from investments (incl. bank Interest) Membership fee Interest spread from ASP 4. Other Income Insurance collected from Members Fees & Penalties 5. Total Operating Income (1+2+3+4) OPERATING EXPENSES 6. Interest and fee expense 7. Loan loss provision expense 8. Administrative expense -- Personnel * 9. Other administrative expense SD interst paid to members & Mice Insurance premium Member ship fee to Smakyah Travel Hospitality Stationery Bank charges Audit fees BoD/GB 10. Total Operating Expenses (6+7+8+9) 11. NET OPERATING PROFIT/LOSS (5-10)
Mar-02
Amount in Rupees 32,624
1,470
1,050
1,470
33,674 37,000
1,150 220 1,000 800 2,730
5,680 (4,210)
391 688 500 1,145 39,944 (6,270)
NON-OPERATIONAL INCOME 12. Cash donations for financial services 13. Other non-operational income 14. Total Non-Operational Income (12+13) 15. Total Non-Operational Expenses 16. TOTAL CONSOLIDATED PROFIT/LOSS (11+14-15)
*
Expenses are paid by the GRAM (promoting organisation)
(4,210)
(6,270)
Mar-03
ount in Rupees 87,181 2,480 131 4,170 22,477 10,350 50 126,839 68,297
520 9,300 100 472 400 3,534 1,050 2,100 85,773 41,066
41,066
Table No: 4.2 BALANCE SHEET Mar-01 14. ASSETS 17. Cash and due from banks 18. Advances 19. Short-term investments 20. Total loan portfolio 21. (Loan loss reserve) 22. Other short-term assets 23 Long-term investments 24 Net fixed assets
Mar-02 Amount in Rupees
5,250
9,555
15,000 1,240
39,150 270,840
25 TOTAL ASSETS (17+18+19+20+21+22+23+24) LIABILITIES 26. Savings accounts: compulsory 27. Savings accounts: voluntary 28. Death Relief Assurance (DRA) 29. Loans: commercial 30. Loans: central bank 31. Loans: subsidized 32. Other short-term liabilities 33. Members SB Account
21,490
319,545
15,000
59,325 249,500
14,700
25,200
34 TOTAL LIABILITIES(26+27+28+29+30+31+32+33) EQUITY 35. Paid-in equity from shareholders 36. Donated equity -- prior years, cumulative 37. Donated equity -- current year 38. Prior years' retained earnings/losses 39. Current year retained earnings/loss 40. Other capital accounts
29,700
334,025
4,000
4,000 -
(4,210)
(4,210) (6,270)
41 42
(4,210) 25,490
(10,480) 323,545
TOTAL EQUITY (35+36+37+38+39+40) TOTAL LIABILITIES AND EQUITY (34+41)
-
= -
Total Loan outstanding Avg. loan outstanding Interest and fee income Total Operating Income Operational profit / (loss) Financial cost Operating cost Consolidated Profit (Losses)
Mar-01 1,240 1,240 1,470 (4,210) 0 5,680 (4,210)
Mar-02 270,840 136,040 32,624 33,674 (6,270) 37,000 39,944 (6,270)
Idle funds Total assets Avg. total assets Networth/ Total equity
5,250 21,490 21,490 -4,210
9,555 319,545 170,518 -10,480
Interest rate Loan loss provision expenses
18 0%
18 0
In-kind donation adjustment
-
-
-
-
a. Personnel b. Other (primarily training provided by VO and Federeation)^^ Financial cost adjustment* Inflation Adjustment Average Equity Average Fixed Assets Inflation*(avg. equity - avg. fixed assets)
25,490 1,529
(7,345) (441)
Financial performance indicators Mar-01 1 Yield on Portfolio (YOP) 2 YOP to APR 3 Cost per Re.lent (Operating Efficiency) 4 Operational Cost Ratio (OCR) 5 Operational Self Sufficiency (OSS) 6 Financial Self Sufficiency (FSS) 7 Return On Assets (ROA) 8 Idle Fund to Total Assets 9 Capital Adquacy Ratio (CAR) 10 Loan Loss Ratio 11 Total Loan outstanding : Total Assets
0% 0% 458% 458% 26% 20%
Mar-02 24% 133% 57% 29% 44% 44%
-20% 24% -340% 0% 6%
-4% 3% -4% 0% 85%
Mar-03 25,578 2,000 125,050 1,172,430
Fixed Assets Loan portfolio Idle funds Investments Others
3953. 1172430. 25578. 125050. 0. 1327011.
3,953
Asset Compostion
0.3% 88.4% 1.9% 9.4% 0.0% 100%
0.88
1,329,011 30,500 Fixed Assets Others
172,525 1,034,100
Loan portfolio
Idle funds
Liabilities Composition 65,300
External Loans
1034100.
81.6%
1,302,425
Members funds Own funds Others
203025. 30586. 0. 1267711.
16.0% 2.4% 0.0% 100%
4,000 (10,480) 41,066 30,586 1,333,011
Mar-03 1,172,430 721,635 87,181 126,839 41,066 68,297 85,773 41,066
0.82
Idle Funds Month 1 2 3 4 5 6 7 8 9 10 11 12
Cash Balances in hand Bank Total 507 309 2,128
4,848 12,009 6,604
5,355 12,318 8,732
416 1,142 4,865 1,274
17,162 29,990 80,630 30,367
17,578 31,132 85,495 31,641
3,317 963 2,828 600
30,676 19,186 39,210 20,560
33,993 20,149 42,038 21,160
2,750
34,417
37,167
External Loans
Members funds
Own funds
28,897 1,329,011 824,278 30,586 18 0
-
10,053 1,977 485
Mar-03 12% 67% 21% 12% 82% 82% 5% 2% 3% 0% 88%
Average
1,758
27,138
28,897
Asset Compostion
0 0.09
0.02
Loan portfolio
Idle funds
Investments
bilities Composition
0.02
0.16
Members funds
Own funds
Others
Table 5: Economic sustainability of Maamadugu VO at different repayment rates
Repayment rate Total CIF received
100% 434400
90% 434400
80% 434400
70% 434400
Rate of interest per annum Income from interest
6% 26064
6% 23457.6
6% 20851.2
6% 18244.8
Expenditures Salaries of Sanga Mitra per month Per annum salary MBK salary per month per VO Per annum salary of MBK CC salary per VO Per annum salary of CC Salary expenses per annum
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
Total expenditure
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
Net Loss/Profit
1704
-902.4
-3508.8
-6115.2
-153%
289%
74%
Stationary expenses Conveyance allowance to EC Miscellaneous expenses
Repayment rate at present 61% 60% 50% 434400 434400 434400 6% 15899.04
6% 15638.4
6% 13032
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
-8460.96
-8721.6
-11328
38%
43%
30%
Table 6 : Economic sustainability of "VO"2 in Gangavram at different rates of repayment
Repayment rate Total CIF received Rate of interest per annum Income from interest Expenditures Salaries of Sanga Mitra per month Per annum salary MBK salary per month per VO Per annum salary of MBK CC salary per VO Per annum salary of CC Salary expenses per annum Stationary expenses Conveyance allowance to EC Miscellaneous expenses Total expenditure
Net Loss/Profit
100% 832925 6% 49975.5
90% 815667 6% 44046.02
80% 815667 6% 39152.02
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
25615.5
19686.02
14792.02
-23%
-25%
ferent rates of repayment
70% 815667 6% 34258.01
Table 6 : Economic sustainability of "VO" in Gangavra Repayment rate at present 63% 50% 815667 815667 6% 6% 30832.21 24470.01
Repayment rate 100% Total CIF received 600000 Rate of interest per annum6% Income from interest 36000
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 670 8040 920 11040 28080
Expenditures Salaries of Sanga Mitra per 750month Per annum salary 9000 MBK salary per month per520 VO Per annum salary of MBK 6240 CC salary per VO 690 Per annum salary of CC8280 Salary expenses per annum 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 28920
Stationary expenses 500 Conveyance allowance to240 EC Miscellaneous expenses 100 840 Total expenditure 24360
9898.01
6472.21
-4449.99
-33%
-56%
#DIV/0!
Net Loss/Profit
11640
mic sustainability of "VO" in Gangavram at different rates of repayment by considering average CIF amount Repayment rate at present 63% 600000 6% 22680
90% 600000 6% 32400
80% 600000 6% 28800
70% 600000 6% 25200
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
8040
4440
840
-1680
0
-31%
-45%
-81%
-138%
#DIV/0!
the calculations is just and indication and not a true picture of the existing conditions in the MS Economic sustainability of MS
Repayment rate 100% Total CIF received 15000000 Rate of interest per annum 6% Income from interest
900000
Expenditures Salaries of Sanga Mitra per month 19500 Per annum salary 234000 MBK salary per month 12300 Per annum salary of MBK 147600 CC salary per month 16500 Per annum salary of CC 198000 APM salary 4500 APM salary per annum 54000 Salary expenses per annum633600 Phone Bill 7200 Electricity bill 3600 Office rent 6000 Stationary expenses 13000 Conveyance allowance to EC 240 Miscellaneous expenses 2600 32640 Total expenditure 666240
Net Loss/Profit
233760 19480
existing conditions in the MS
90% 15000000 6%
80% 15000000 6%
70% 15000000 6%
63% 15000000 6%
60% 15000000 6%
810000
720000
630000
567000
540000
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
146260
56260
-33740
-96740
-123740
-37%
-62%
-160%
-272%
28%
Repayment rate Total CIF receivedRate of interest per annum Income from interest 63% 15000000 6% 567000 63% 15000000 9% 850500 63% 15000000 12% 1134000 63% 15000000 15% 1417500
Economic sustainability of MS
50% 15000000 6%
Repayment rate 100% Total CIF received 15000000 Rate of interest per annum 12%
90% 15000000 12%
80% 15000000 12%
70% 15000000 12%
450000
Income from interest 1800000
1620000
1440000
1260000
19500 234000 12300 147600 16500 198000 4500 54000 633600
Expenditures Salaries of Sanga Mitra19500 per month Per annum salary 234000 MBK salary per month 12300 Per annum salary of MBK 147600 CC salary per month 16500 Per annum salary of CC 198000 APM salary 4500 APM salary per annum 54000 Salary expenses per 633600 annum
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
7200 3600 6000 13000 240 100 30140 663740
Phone Bill 7200 Electricity bill 3600 Office rent 6000 Stationary expenses 13000 Conveyance allowance to240 EC Miscellaneous expenses2600 32640 Total expenditure 666240
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
-213740
Net Loss/Profit 1133760
956260
776260
596260
#DIV/0!
94480
-16%
-19%
-23%
Per annum salaryMBK salary per month Per annum salary CC of salary MBKper month Per annum salary APM of salary CC PER Mth APMper salary MS per annum 234000 12300 147600 16500 198000 4500 54000 234000 12300 147600 16500 198000 4500 54000 234000 12300 147600 16500 198000 4500 54000 234000 12300 147600 16500 198000 4500 54000
Economic sustainability of MS
63% 60% 15000000 15000000 12% 12% 1134000
1080000
Repayment rate 100% Total CIF received 15000000 Rate of interest per annum 15%
90% 15000000 15%
80% 15000000 15%
Income from interest 2250000
2025000
1800000
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
Expenditures Salaries of Sanga Mitra19500 per month Per annum salary 234000 MBK salary per month 12300 Per annum salary of MBK 147600 CC salary per month 16500 Per annum salary of CC 198000 APM salary 4500 APM salary per annum54000 Salary expenses per633600 annum
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
Phone Bill 7200 Electricity bill 3600 Office rent 6000 Stationary expenses 13000 Conveyance allowance to240 EC Miscellaneous expenses2600 32640 Total expenditure 666240
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
470260
416260
Net Loss/Profit 1583760
1361260
1136260
-39%
-11%
-14%
-17%
Salary expenses per annum Electricity bill Office rent Stationary expenses Conveyance allowance Miscellaneous to EC expenses 633600 3600 6000 13000 240 100 633600 3600 6000 13000 240 100 633600 3600 6000 13000 240 100 633600 3600 6000 13000 240 100
70% 15000000 15%
63% 15000000 15%
60% 15000000 15%
50% 15000000 15%
50% 815667 6%
1575000
1417500
1350000
1125000
24470.01
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
750 9000 670 8040 920 11040
28080
19500 234000 12300 147600 16500 198000 4500 54000 633600
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
500 240 100 840 28920
7200 3600 6000 13000 240 100 30140 663740
911260
753760
686260
1096080
-639269.99
-20%
-34%
-9%
scellaneous expenses Total expenditure 30140 663740 30140 663740 30140 663740 30140 663740
Net Loss/Profit -96740 186760 283,500 470260 567,000 753760 850,500
Table 6 : Economic sustainability of "VO" in Gangavram at different rates of repayment by consid
Repayment rate Total CIF received Rate of interest per annum Income from interest
100% 600000 6% 36000
90% 600000 6% 32400
80% 600000 6% 28800
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
Total expenditure
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
Net Loss/Profit
11640
8040
4440
-31%
-45%
Expenditures Salaries of Sanga Mitra per month Per annum salary MBK salary per month per VO Per annum salary of MBK CC salary per VO Per annum salary of CC Salary expenses per annum Stationary expenses Conveyance allowance to EC Miscellaneous expenses
erent rates of repayment by considering average CIF amount
70% 600000 6% 25200
Repayment rate at present 63% 50% 600000 600000 6% 6% 22680 18000
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
840
-1680
-6360
-81%
-138%
279%
Table :8 INCOME STATEMENT
BAL
Mar-02
Mar-03
OPERATING INCOME Amount in Rupees 1. Interest and fee income from loans 328,387 2. Income from other finance-related services 125 3. Income from investments (incl. bank Interest) 8,641
4. Other Income
5. Total Operating Income (1+2+3+4) OPERATING EXPENSES 6. Interest and fee expense
648,539
-
8,715
7. Loan loss provision expense 8. Administrative expense -- Personnel * 9. Other administrative expense Rent Postage Administration/office Expenses Travel Electricity Stationery Capacity Building Depreciation Other 10. Total Operating Expenses (6+7+8+9)
985,692
453,485
608 53,184 45,706 1,314 12,319 53,739
-
11. NET OPERATING PROFIT/LOSS (5-10) NON-OPERATIONAL INCOME 12. Cash donations for financial services 13. Other non-operational income 14. Total Non-Operational Income (12+13) 15. Total Non-Operational Expenses 16. TOTAL CONSOLIDATED PROFIT/LOSS (11+14-15) -
45,015 674,085 311,607
35,258 276,349
14. 17. 18. 19. 20. 21. 22. 23 24 25 LIABILITIES 26. 27. 28. 29. 30. 31. 32. 33. 34 EQUITY 35. 36. 37. 38. 39. 40. 41 42
Financial performance ind 1 2 3 4 5 6 7 8 9 10 11
BALANCE SHEET Mar-02
Mar-03
ASSETS Cash and due from banks Advances Short-term investments Total loan portfolio (Loan loss reserve) Other short-term assets Long-term investments Net fixed assets
Amount in Rupees
544,005 751,999 5,868,271
360,165
TOTAL ASSETS (17+18+19+20+21+22+23+24) LIABILITIES Savings accounts: compulsory Savings accounts: voluntary Death Relief Assurance (DRA) Loans: commercial Loans: central bank Loans: subsidized Other short-term liabilities Members SB Account
7,524,440 ###
TOTAL EQUITY (35+36+37+38+39+40) TOTAL LIABILITIES AND EQUITY (34+41)
-
80,000 6,347,791 347,229 276,349 473,071 7,524,440 7,524,440
(0) (0) Mar-01 0 -
360,165 5,868,271 544,005 0. 751,999 7524440.
-5%
retained earnings 623578.
TOTAL LIABILITIES(26+27+28+29+30+31+32+33) EQUITY Paid-in equity from shareholders Donated equity -- prior years, cumulative Donated equity -- current year Prior years' retained earnings/losses Current year retained earnings/loss Other capital accounts
Total Loan outstanding Avg. loan outstanding Interest and fee income Total Operating Income Operational profit / (loss) Financial cost Operating cost Consolidated Profit (Losses)
Fixed Assets Loan portfolio Idle funds Investments Others
Mar-02 5,868,271 2,934,136 328,387 985,692 311,607 8,715 674,085 276,349
Members funds 80000. Own funds 6347791. Others 473071. 7524440.
Idle Funds Previous Year Month 1 2 3 4 5 6 7 8 9 10 11 12
Cash Balances in hand
Idle funds Total assets Avg. total assets Networth/ Total equity Interest rate Loan loss provision expenses
0 0 0 0
0 7,524,440 3,762,220 7,524,440
0
0 0
In-kind donation adjustment
-
-
a. Personnel b. Other (primarily training provided by VO and Federeation)^^ Financial cost adjustment* Inflation Adjustment Average Equity Average Fixed Assets Inflation*(avg. equity - avg. fixed assets)
-
-
-
3,762,220 180,083 214,928
Financial performance indicators Mar-01 Yield on Portfolio (YOP) #DIV/0! YOP to APR #DIV/0! Cost per Re.lent (Operating Efficiency) #DIV/0! Operational Cost Ratio (OCR) #DIV/0! Operational Self Sufficiency (OSS) #DIV/0! Financial Self Sufficiency (FSS) #DIV/0! Return On Assets (ROA) Idle Fund to Total Assets Capital Adquacy Ratio (CAR) Loan Loss Ratio Total Loan outstanding : Total Assets
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Mar-02 11% #DIV/0! 23% 23% 144% 110% 8% 0% 128% 0% 78%
Average
-
4.8% 78.0% 7.2% 0.0% 10.0% 100%
8.3% 1.1% 84.4% 6.3% 100%
Previous Year
Current Year
Cash Balances Bank Total
Cash Balances in hand Bank Total
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Table 9: Expenditure for the Groups on Book Keepers
Percentage of idle funds
Avg Group size Monthly savings per member Total group savings Per Annum Savings Idle funds Net funds for lendings Interest on internal lendings per annum Book keeper salary per annum In percentage terms
10%
15%
20%
25%
15
15
15
15
30 450 0 5400 0 540 0 4860 0 1166.4 0 400 34%
30 450 0 5400 0 810 0 4590 0 1101.6 0 400 36%
30 450 0 5400 0 1080 0 4320 0 1036.8 0 400 39%
30 450 0 5400 0 1350 0 4050 0 972 0 400 41%
Table No:10 Estimated Economic viability of VO Number of Groups Average Group size Total individual members Individual share capital Membership fee per individual Compulsory savings at VO per member
25 15 375 100 15 20
25 15 375 100 15 10
25 15 375 100 15 10
37500 5625 7500 90000 140625 459375 600000
37500 5625 3750 45000 91875 508125 600000
37500 5625 3750 45000 91875 508125 600000
Income To VO Interest on external funds Interest income from external loans Interest income from Internal funds Total Income
15% 68906.25 21093.75 90000
18% 91462.5 13781.25 105243.75
24% 121950 13781.25 135731.25
Expenditure To VO's Interest expense on Savings Interest expense on external loans(9%) *Salaries to CC's Sitting charges to BOD Registeration and other legal expenses Membership+share cap to MS Expenditure on conveyance Stationary expenses Miscellaneous expenses Total Expenditure
5400 41343.75 9000 3600 1000 500 360 500 500 62203.75
2700 45731.25 9000 3600
2700 45731.25 9000 3600
500 360 500 500 62891.25
500 360 500 500 62891.25
Net Profit/loss
27796.25
42352.5
72840
Share Capital from members Fee from memebrship Funds from members savings per month Funds from members per annum Internal funds for lending External loans per annum Total Funds for lending
* A CC is responsible for eight village organisations. The columns indicate various rates of interest.
Table 6 :Loan Analysis of Kunikinapaadu MAA society Peri S#
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Loan Loan date Loan amount outstanding 31/Jan/04 31/Jan/04 31/Jan/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04
2,000 3,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
996 527 1,124 1,240 1,240 1,400 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,400 1,200 1,200 1,200 1,200 1,600 1,200 1,200 1,200
odic No. ity Instalm of ents Inst. ^^
M M M M M M M M M M M M M M M M M M M M M M M M
10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
Instalment Size
200 300 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200
Cum. Prin. Due (schedule to pay)
1,000 1,500 1,000 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 17,900
Code:
Portfolio Analysis Table 9: Portfolio Analysis of kunikinapadu MACS 1 CRR OTRR Loan outstanding PIA (>1day) >1 day Principal O/D1,004 #DIV/0! PAR (>1days) >1 day Principal Outstanding 8,004 of O/D #DIV/0! Loans PIA (1-30 days) 1-30 days Principal O/D 604 #DIV/0! PAR (1-30 days) 1-30 days Principal Outstanding 6,404 of#DIV/0! O/D Loans PIA (31-60 days) 31-60 days Principal O/D 400 #DIV/0! PAR (31-60 days) 31-60 days Principal1,600 Outstanding #DIV/0! of O/D Loans
PIA (61-90days) 61-90 days Principal O/D #DIV/0! PAR (61-90 days) 61-90 days Principal Outstanding #DIV/0! of O/D Loans PIA (91-180 days) 91-180days Principal O/D #DIV/0! PAR (91-180days) 91-180 days Principal Outstanding #DIV/0! of O/D Loans PIA (181-365 days) 181-365 days Principal O/D #DIV/0! PAR (181-365 days) 181-365 days Principal Outstanding #DIV/0! of O/D Loans PIA (>365 days) >365 days Principal O/D#DIV/0! PAR (>365 days) >365 days Principal Outstanding of #DIV/0! O/D Loans CRR = Cumulative Repayment Current Rate Loans (8,004) OTRR = On-time Repayment Rate 21 No. loan given last 12 months PIA = Portfolio in Arrears No.of loans outstanding 21 (end of period) Total loan disbursed during year PAR = Portfolio at Risk 43,000 PIA & PAR PIA >1day PAR >1days PIA > 30 days PAR > 30 days PIA > 60 days PAR >60 days PIA > 90 days PAR >90 days PIA >180 days PAR >180 days PIA > 365 days PAR > 365 days
Loan outstanding >1 day Principal O/D1,004 #DIV/0! >1 day Principal Outstanding 8,004 of O/D #DIV/0! Loans > 30 days Principal O/D 400 #DIV/0! > 30 days Principal Outstanding 1,600 of#DIV/0! O/D Loans > 60 days Principal O/D #DIV/0! > 60 days Principal Outstanding of#DIV/0! O/D Loans > 90 days Principal O/D #DIV/0! > 90 days Principal Outstanding of#DIV/0! O/D Loans > 180days Principal O/D #DIV/0! > 180 days Principal Outstanding #DIV/0! of O/D Loans > 365 days Principal O/D#DIV/0! > 365 days Principal Outstanding #DIV/0! of O/D Loans
Checks: 1. Did you enter the date on which you want the analysis --> cell # is 2. Did you enter the maximum loan o/s with an VO/SHG (only in case of more than 3. Check Ratios of PIA & PAR (PIA% should be less than or equal to PAR%, and n > 1day > 30 days > 60 days > 90 days > 180 days > 365 days
4. Loan Purpose List Please insert a new purpose between the first and last row (in this case Agricultu Agriculture A Buffalo H
Ceremonies S Education C Health C House construction R House repair R Kirana M Land purchase R Loan Repayment L Others O Poultry H Sheep H Small Business M Tea shop/Hotel M Wedding S
Cum. Prin. Paid
1,004 2,473 876 760 760 600 800 800 800 800 800 800 800 800 800 600 800 800 800 800 400 800 800 800 17,873
Interest Paid
Cum prin Paid Ontime
-
Portfolio Distribution Agriculture Animal & Husbandry Micro Enterprises Consumption (health & education) Social ceremonies House/Land construction/repair
-
Prepayment
4 973 977
923,000 1,647,000 842,000 1,813,000
No.of months since loan given
5 5 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
% 17.7% 0.0% 31.5% 16.1% 0.0% 34.7%
No. of Inst. elpsed
5 5 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
5 5 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
Loan Repayment Others Total
5,225,000
Max. exposure
Total Production Loan Max outstanding against one SHG/VO Loan distribution among SHG/VO Avg. Loan size Avg. Loan amount per SHG/VO Avg. number of loans per SHG/VO
Loan Loss Provision Days Principal % o/s of o/d loans 1-30 0.00% 31-60 0.00% 61-90 2.50% 91-180 10.00% 181-365 20.00% > 365 50.00% Total
0.0% 0.0% 100% 35%
49% 1,600 <--- Please enter this figure, in case of #DIV/0! more than one loan being given to the 248,810 VO/SHG 14,315 0.10
Amount 6,404 1,600 -
LLP Amount #DIV/0!
s --> cell # is G5 (only in case of more than 1 loan to the same VO/SHG) ? n or equal to PAR%, and not more)
row (in this case Agriculture & Wedding), data sort "Column H" in ascending order
No. of days overdue
0 0 18 25 25 25 0 0 0 0 0 0 0 0 0 10 0 0 0 0 41 0 0 0 144
Principal O/D
124 40 40 200 200 400 1,004
Principal Outstandin g of O/D Loans
1,124 1,240 1,240 1,400 1,400 1,600 8,004
1-30 days Principal O/D
124 40 40 200 200 604 No. of loans
1-30 days 31-60 days Principal 31-60 Principal Outstandin days Outstanding g of O/D Principal of O/D Loans O/D Loans
1,124 1,240 1,240 1,400 1,400 6,404
400 400
15 No. of loans
1,600 1,600 5
figure, in case of oan being given to the
181-365 61-90 days 91-180 days days 61-90 Principal 91-180 Principal 181-365 Principal days Outstanding days Outstanding days Outstanding Principal of O/D Principal of O/D Principal of O/D O/D Loans O/D Loans O/D Loans
No. of loans
-
-
1 No. of loans
-
No. of loans
-
>365days Principal O/D
No. of loans
>365 days Loan Principal No. of disbursemen Outstanding days since t last year of O/D Loans loan given
-
173 173 173 149 149 149 149 149 149 149 149 149 149 149 149 134 134 134 134 134 134 134 134 134
No. of loans
2,000 3,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 43,000 -
A
H
M
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A
#N/A
#N/A
C
S
R
L
O
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
2,000 3,000 2,000 2,000 2,000 2,000 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A
#N/A
#N/A
#N/A
#N/A
Actuall cost of Borrowing including oppurtunity and other expenses 15 2 35000 35000 0.15 0.15 15 15 225 30 Food Expenses 10 10 150 20 oppurtunity cost of labour for the day 40 40 600 80 41225 40380 Effective interest rate 17.79% 15.37% Interest amount lost from internal lending for 15 days Number of days 15 15 Rate of interest per year 0.09 0.09 Rate of interest per month 0.01 0.01 Total Amt lost for 15 days 131.25 131.25 Amount payable by the SHG 40250 41356.25 40511.25 Diffrence to the SHG 1106.25 261.25 Actual Interest paid by the SHG 0.15 18.16% 15.75%
g oppurtunity and other expenses
Details of CIF disbursement
Total amount of CIF received 480800 VO 1 109800 VO 2 45000 VO 3 326000 Contribution from members36200 Net Amount received 444600
Village Organisation 1
Village Organisation 2
Purpose Number applied Number of members Amount forgiven Total each amount member Cattle 5 5 10000 50000 Clothes shop 5 2 10000 20000 Kirana Stores 2 2 5000 10000 Wood business 2 2 5500 11000 Borewell 5 3 5000 15000 Sewing Machines 3 1 3800 3800 22 15 109800 percentage catered 68.2% to
Purpose Numbers applied Number of members Flower Garden 1 1 Guava garden 3 1 Kirana stores 4 2 Cloth shop 2 1 Sewing Machine 24 1 34 6 17.6%
11.11%
45.54%
3.46% 13.66% 10.02% 9.11% 18.21%
Cattle Clothes shop Kirana Stores Wood business
Borewell Sewing Machines
22.22% 22.22%
22.22% 22.22%
Flow Gar Gua gard Kira stor Clot Sew Mac
Village Organisation 3 Amount for Total each amount member 5000 5000 10000 10000 5000 10000 10000 10000 10000 10000 45000
22.22%
22.22%
Flower Garden Guava garden Kirana stores Cloth shop Sewing Machine
Purpose Numbers applied Number of members Amount for Total each amount member Cattle 9 8 10000 80000 Borewell 15 15 2000 30000 Vegetable shop 28 28 5000 140000 Mirchi powder 2 2 8000 16000 Sewing Machine 5 2 5000 10000 Foot Mart 2 1 10000 10000 STD booth 3 2 7500 15000 64 58 301000 90.6%
26.58% 9.97%
4.98% 3.32% 3.32% 5.32%
46.51%
Cattle Borewell Vegetable shop Mirchi powder
Sewing Machine Foot Mart STD booth
Table 4.1: INCOME STATEMENT of DB MACS Mar-01 OPERATING INCOME 1. Interest and fee income from loans 2. Income from other finance-related services 3. Income from investments (incl. bank Interest) Membership fee Interest spread from ASP 4. Other Income Insurance collected from Members Fees & Penalties 5. Total Operating Income (1+2+3+4) OPERATING EXPENSES 6. Interest and fee expense 7. Loan loss provision expense 8. Administrative expense -- Personnel * 9. Other administrative expense SD interst paid to members & Mice Insurance premium Member ship fee to Smakyah Travel Hospitality Stationery Bank charges Audit fees BoD/GB 10. Total Operating Expenses (6+7+8+9) 11. NET OPERATING PROFIT/LOSS (5-10)
Mar-02
Amount in Rupees 32,624
1,470
1,050
1,470
33,674 37,000
1,150 220 1,000 800 2,730
5,680 (4,210)
391 688 500 1,145 39,944 (6,270)
NON-OPERATIONAL INCOME 12. Cash donations for financial services 13. Other non-operational income 14. Total Non-Operational Income (12+13) 15. Total Non-Operational Expenses 16. TOTAL CONSOLIDATED PROFIT/LOSS (11+14-15)
*
Expenses are paid by the GRAM (promoting organisation)
(4,210)
(6,270)
Mar-03
ount in Rupees 87,181 2,480 131 4,170 22,477 10,350 50 126,839 68,297
520 9,300 100 472 400 3,534 1,050 2,100 85,773 41,066
41,066
Table No: 4.2 BALANCE SHEET Mar-01 14. ASSETS 17. Cash and due from banks 18. Advances 19. Short-term investments 20. Total loan portfolio 21. (Loan loss reserve) 22. Other short-term assets 23 Long-term investments 24 Net fixed assets
Mar-02 Amount in Rupees
5,250
9,555
15,000 1,240
39,150 270,840
25 TOTAL ASSETS (17+18+19+20+21+22+23+24) LIABILITIES 26. Savings accounts: compulsory 27. Savings accounts: voluntary 28. Death Relief Assurance (DRA) 29. Loans: commercial 30. Loans: central bank 31. Loans: subsidized 32. Other short-term liabilities 33. Members SB Account
21,490
319,545
15,000
59,325 249,500
14,700
25,200
34 TOTAL LIABILITIES(26+27+28+29+30+31+32+33) EQUITY 35. Paid-in equity from shareholders 36. Donated equity -- prior years, cumulative 37. Donated equity -- current year 38. Prior years' retained earnings/losses 39. Current year retained earnings/loss 40. Other capital accounts
29,700
334,025
4,000
4,000 -
(4,210)
(4,210) (6,270)
41 42
(4,210) 25,490
(10,480) 323,545
TOTAL EQUITY (35+36+37+38+39+40) TOTAL LIABILITIES AND EQUITY (34+41)
-
= -
Total Loan outstanding Avg. loan outstanding Interest and fee income Total Operating Income Operational profit / (loss) Financial cost Operating cost Consolidated Profit (Losses)
Mar-01 1,240 1,240 1,470 (4,210) 0 5,680 (4,210)
Mar-02 270,840 136,040 32,624 33,674 (6,270) 37,000 39,944 (6,270)
Idle funds Total assets Avg. total assets Networth/ Total equity
5,250 21,490 21,490 -4,210
9,555 319,545 170,518 -10,480
Interest rate Loan loss provision expenses
18 0%
18 0
In-kind donation adjustment
-
-
-
-
a. Personnel b. Other (primarily training provided by VO and Federeation)^^ Financial cost adjustment* Inflation Adjustment Average Equity Average Fixed Assets Inflation*(avg. equity - avg. fixed assets)
25,490 1,529
(7,345) (441)
Financial performance indicators Mar-01 1 Yield on Portfolio (YOP) 2 YOP to APR 3 Cost per Re.lent (Operating Efficiency) 4 Operational Cost Ratio (OCR) 5 Operational Self Sufficiency (OSS) 6 Financial Self Sufficiency (FSS) 7 Return On Assets (ROA) 8 Idle Fund to Total Assets 9 Capital Adquacy Ratio (CAR) 10 Loan Loss Ratio 11 Total Loan outstanding : Total Assets
0% 0% 458% 458% 26% 20%
Mar-02 24% 133% 57% 29% 44% 44%
-20% 24% -340% 0% 6%
-4% 3% -4% 0% 85%
Mar-03 25,578 2,000 125,050 1,172,430
Fixed Assets Loan portfolio Idle funds Investments Others
3953. 1172430. 25578. 125050. 0. 1327011.
3,953
Asset Compostion
0.3% 88.4% 1.9% 9.4% 0.0% 100%
0.88
1,329,011 30,500 Fixed Assets Others
172,525 1,034,100
Loan portfolio
Idle funds
Liabilities Composition 65,300
External Loans
1034100.
81.6%
1,302,425
Members funds Own funds Others
203025. 30586. 0. 1267711.
16.0% 2.4% 0.0% 100%
4,000 (10,480) 41,066 30,586 1,333,011
Mar-03 1,172,430 721,635 87,181 126,839 41,066 68,297 85,773 41,066
0.82
Idle Funds Month 1 2 3 4 5 6 7 8 9 10 11 12
Cash Balances in hand Bank Total 507 309 2,128
4,848 12,009 6,604
5,355 12,318 8,732
416 1,142 4,865 1,274
17,162 29,990 80,630 30,367
17,578 31,132 85,495 31,641
3,317 963 2,828 600
30,676 19,186 39,210 20,560
33,993 20,149 42,038 21,160
2,750
34,417
37,167
External Loans
Members funds
Own funds
28,897 1,329,011 824,278 30,586 18 0
-
10,053 1,977 485
Mar-03 12% 67% 21% 12% 82% 82% 5% 2% 3% 0% 88%
Average
1,758
27,138
28,897
Asset Compostion
0 0.09
0.02
Loan portfolio
Idle funds
Investments
bilities Composition
0.02
0.16
Members funds
Own funds
Others
Table 5: Economic sustainability of Maamadugu VO at different repayment rates
Repayment rate Total CIF received
100% 434400
90% 434400
80% 434400
70% 434400
Rate of interest per annum Income from interest
6% 26064
6% 23457.6
6% 20851.2
6% 18244.8
Expenditures Salaries of Sanga Mitra per month Per annum salary MBK salary per month per VO Per annum salary of MBK CC salary per VO Per annum salary of CC Salary expenses per annum
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
Total expenditure
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
Net Loss/Profit
1704
-902.4
-3508.8
-6115.2
-153%
289%
74%
Stationary expenses Conveyance allowance to EC Miscellaneous expenses
Repayment rate at present 61% 60% 50% 434400 434400 434400 6% 15899.04
6% 15638.4
6% 13032
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
-8460.96
-8721.6
-11328
38%
43%
30%
Table 6 : Economic sustainability of "VO"2 in Gangavram at different rates of repayment
Repayment rate Total CIF received Rate of interest per annum Income from interest Expenditures Salaries of Sanga Mitra per month Per annum salary MBK salary per month per VO Per annum salary of MBK CC salary per VO Per annum salary of CC Salary expenses per annum Stationary expenses Conveyance allowance to EC Miscellaneous expenses Total expenditure
Net Loss/Profit
100% 832925 6% 49975.5
90% 815667 6% 44046.02
80% 815667 6% 39152.02
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
25615.5
19686.02
14792.02
-23%
-25%
ferent rates of repayment
70% 815667 6% 34258.01
Table 6 : Economic sustainability of "VO" in Gangavra Repayment rate at present 63% 50% 815667 815667 6% 6% 30832.21 24470.01
Repayment rate 100% Total CIF received 600000 Rate of interest per annum6% Income from interest 36000
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 670 8040 920 11040 28080
Expenditures Salaries of Sanga Mitra per 750month Per annum salary 9000 MBK salary per month per520 VO Per annum salary of MBK 6240 CC salary per VO 690 Per annum salary of CC8280 Salary expenses per annum 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 28920
Stationary expenses 500 Conveyance allowance to240 EC Miscellaneous expenses 100 840 Total expenditure 24360
9898.01
6472.21
-4449.99
-33%
-56%
#DIV/0!
Net Loss/Profit
11640
mic sustainability of "VO" in Gangavram at different rates of repayment by considering average CIF amount Repayment rate at present 63% 600000 6% 22680
90% 600000 6% 32400
80% 600000 6% 28800
70% 600000 6% 25200
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
8040
4440
840
-1680
0
-31%
-45%
-81%
-138%
#DIV/0!
the calculations is just and indication and not a true picture of the existing conditions in the MS Economic sustainability of MS
Repayment rate 100% Total CIF received 15000000 Rate of interest per annum 6% Income from interest
900000
Expenditures Salaries of Sanga Mitra per month 19500 Per annum salary 234000 MBK salary per month 12300 Per annum salary of MBK 147600 CC salary per month 16500 Per annum salary of CC 198000 APM salary 4500 APM salary per annum 54000 Salary expenses per annum633600 Phone Bill 7200 Electricity bill 3600 Office rent 6000 Stationary expenses 13000 Conveyance allowance to EC 240 Miscellaneous expenses 2600 32640 Total expenditure 666240
Net Loss/Profit
233760 19480
existing conditions in the MS
90% 15000000 6%
80% 15000000 6%
70% 15000000 6%
63% 15000000 6%
60% 15000000 6%
810000
720000
630000
567000
540000
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
146260
56260
-33740
-96740
-123740
-37%
-62%
-160%
-272%
28%
Repayment rate Total CIF receivedRate of interest per annum Income from interest 63% 15000000 6% 567000 63% 15000000 9% 850500 63% 15000000 12% 1134000 63% 15000000 15% 1417500
Economic sustainability of MS
50% 15000000 6%
Repayment rate 100% Total CIF received 15000000 Rate of interest per annum 12%
90% 15000000 12%
80% 15000000 12%
70% 15000000 12%
450000
Income from interest 1800000
1620000
1440000
1260000
19500 234000 12300 147600 16500 198000 4500 54000 633600
Expenditures Salaries of Sanga Mitra19500 per month Per annum salary 234000 MBK salary per month 12300 Per annum salary of MBK 147600 CC salary per month 16500 Per annum salary of CC 198000 APM salary 4500 APM salary per annum 54000 Salary expenses per 633600 annum
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
7200 3600 6000 13000 240 100 30140 663740
Phone Bill 7200 Electricity bill 3600 Office rent 6000 Stationary expenses 13000 Conveyance allowance to240 EC Miscellaneous expenses2600 32640 Total expenditure 666240
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
-213740
Net Loss/Profit 1133760
956260
776260
596260
#DIV/0!
94480
-16%
-19%
-23%
Per annum salaryMBK salary per month Per annum salary CC of salary MBKper month Per annum salary APM of salary CC PER Mth APMper salary MS per annum 234000 12300 147600 16500 198000 4500 54000 234000 12300 147600 16500 198000 4500 54000 234000 12300 147600 16500 198000 4500 54000 234000 12300 147600 16500 198000 4500 54000
Economic sustainability of MS
63% 60% 15000000 15000000 12% 12% 1134000
1080000
Repayment rate 100% Total CIF received 15000000 Rate of interest per annum 15%
90% 15000000 15%
80% 15000000 15%
Income from interest 2250000
2025000
1800000
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
Expenditures Salaries of Sanga Mitra19500 per month Per annum salary 234000 MBK salary per month 12300 Per annum salary of MBK 147600 CC salary per month 16500 Per annum salary of CC 198000 APM salary 4500 APM salary per annum54000 Salary expenses per633600 annum
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
Phone Bill 7200 Electricity bill 3600 Office rent 6000 Stationary expenses 13000 Conveyance allowance to240 EC Miscellaneous expenses2600 32640 Total expenditure 666240
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
470260
416260
Net Loss/Profit 1583760
1361260
1136260
-39%
-11%
-14%
-17%
Salary expenses per annum Electricity bill Office rent Stationary expenses Conveyance allowance Miscellaneous to EC expenses 633600 3600 6000 13000 240 100 633600 3600 6000 13000 240 100 633600 3600 6000 13000 240 100 633600 3600 6000 13000 240 100
70% 15000000 15%
63% 15000000 15%
60% 15000000 15%
50% 15000000 15%
50% 815667 6%
1575000
1417500
1350000
1125000
24470.01
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
19500 234000 12300 147600 16500 198000 4500 54000 633600
750 9000 670 8040 920 11040
28080
19500 234000 12300 147600 16500 198000 4500 54000 633600
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
7200 3600 6000 13000 240 100 30140 663740
500 240 100 840 28920
7200 3600 6000 13000 240 100 30140 663740
911260
753760
686260
1096080
-639269.99
-20%
-34%
-9%
scellaneous expenses Total expenditure 30140 663740 30140 663740 30140 663740 30140 663740
Net Loss/Profit -96740 186760 283,500 470260 567,000 753760 850,500
Table 6 : Economic sustainability of "VO" in Gangavram at different rates of repayment by consid
Repayment rate Total CIF received Rate of interest per annum Income from interest
100% 600000 6% 36000
90% 600000 6% 32400
80% 600000 6% 28800
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
Total expenditure
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
Net Loss/Profit
11640
8040
4440
-31%
-45%
Expenditures Salaries of Sanga Mitra per month Per annum salary MBK salary per month per VO Per annum salary of MBK CC salary per VO Per annum salary of CC Salary expenses per annum Stationary expenses Conveyance allowance to EC Miscellaneous expenses
erent rates of repayment by considering average CIF amount
70% 600000 6% 25200
Repayment rate at present 63% 50% 600000 600000 6% 6% 22680 18000
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
750 9000 520 6240 690 8280 23520
500 240 100 840 24360
500 240 100 840 24360
500 240 100 840 24360
840
-1680
-6360
-81%
-138%
279%
Table :8 INCOME STATEMENT
BAL
Mar-02
Mar-03
OPERATING INCOME Amount in Rupees 1. Interest and fee income from loans 328,387 2. Income from other finance-related services 125 3. Income from investments (incl. bank Interest) 8,641
4. Other Income
5. Total Operating Income (1+2+3+4) OPERATING EXPENSES 6. Interest and fee expense
648,539
-
8,715
7. Loan loss provision expense 8. Administrative expense -- Personnel * 9. Other administrative expense Rent Postage Administration/office Expenses Travel Electricity Stationery Capacity Building Depreciation Other 10. Total Operating Expenses (6+7+8+9)
985,692
453,485
608 53,184 45,706 1,314 12,319 53,739
-
11. NET OPERATING PROFIT/LOSS (5-10) NON-OPERATIONAL INCOME 12. Cash donations for financial services 13. Other non-operational income 14. Total Non-Operational Income (12+13) 15. Total Non-Operational Expenses 16. TOTAL CONSOLIDATED PROFIT/LOSS (11+14-15) -
45,015 674,085 311,607
35,258 276,349
14. 17. 18. 19. 20. 21. 22. 23 24 25 LIABILITIES 26. 27. 28. 29. 30. 31. 32. 33. 34 EQUITY 35. 36. 37. 38. 39. 40. 41 42
Financial performance ind 1 2 3 4 5 6 7 8 9 10 11
BALANCE SHEET Mar-02
Mar-03
ASSETS Cash and due from banks Advances Short-term investments Total loan portfolio (Loan loss reserve) Other short-term assets Long-term investments Net fixed assets
Amount in Rupees
544,005 751,999 5,868,271
360,165
TOTAL ASSETS (17+18+19+20+21+22+23+24) LIABILITIES Savings accounts: compulsory Savings accounts: voluntary Death Relief Assurance (DRA) Loans: commercial Loans: central bank Loans: subsidized Other short-term liabilities Members SB Account
7,524,440 ###
TOTAL EQUITY (35+36+37+38+39+40) TOTAL LIABILITIES AND EQUITY (34+41)
-
80,000 6,347,791 347,229 276,349 473,071 7,524,440 7,524,440
(0) (0) Mar-01 0 -
360,165 5,868,271 544,005 0. 751,999 7524440.
-5%
retained earnings 623578.
TOTAL LIABILITIES(26+27+28+29+30+31+32+33) EQUITY Paid-in equity from shareholders Donated equity -- prior years, cumulative Donated equity -- current year Prior years' retained earnings/losses Current year retained earnings/loss Other capital accounts
Total Loan outstanding Avg. loan outstanding Interest and fee income Total Operating Income Operational profit / (loss) Financial cost Operating cost Consolidated Profit (Losses)
Fixed Assets Loan portfolio Idle funds Investments Others
Mar-02 5,868,271 2,934,136 328,387 985,692 311,607 8,715 674,085 276,349
Members funds 80000. Own funds 6347791. Others 473071. 7524440.
Idle Funds Previous Year Month 1 2 3 4 5 6 7 8 9 10 11 12
Cash Balances in hand
Idle funds Total assets Avg. total assets Networth/ Total equity Interest rate Loan loss provision expenses
0 0 0 0
0 7,524,440 3,762,220 7,524,440
0
0 0
In-kind donation adjustment
-
-
a. Personnel b. Other (primarily training provided by VO and Federeation)^^ Financial cost adjustment* Inflation Adjustment Average Equity Average Fixed Assets Inflation*(avg. equity - avg. fixed assets)
-
-
-
3,762,220 180,083 214,928
Financial performance indicators Mar-01 Yield on Portfolio (YOP) #DIV/0! YOP to APR #DIV/0! Cost per Re.lent (Operating Efficiency) #DIV/0! Operational Cost Ratio (OCR) #DIV/0! Operational Self Sufficiency (OSS) #DIV/0! Financial Self Sufficiency (FSS) #DIV/0! Return On Assets (ROA) Idle Fund to Total Assets Capital Adquacy Ratio (CAR) Loan Loss Ratio Total Loan outstanding : Total Assets
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Mar-02 11% #DIV/0! 23% 23% 144% 110% 8% 0% 128% 0% 78%
Average
-
4.8% 78.0% 7.2% 0.0% 10.0% 100%
8.3% 1.1% 84.4% 6.3% 100%
Previous Year
Current Year
Cash Balances Bank Total
Cash Balances in hand Bank Total
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Table 9: Expenditure for the Groups on Book Keepers
Percentage of idle funds
Avg Group size Monthly savings per member Total group savings Per Annum Savings Idle funds Net funds for lendings Interest on internal lendings per annum Book keeper salary per annum In percentage terms
10%
15%
20%
25%
15
15
15
15
30 450 0 5400 0 540 0 4860 0 1166.4 0 400 34%
30 450 0 5400 0 810 0 4590 0 1101.6 0 400 36%
30 450 0 5400 0 1080 0 4320 0 1036.8 0 400 39%
30 450 0 5400 0 1350 0 4050 0 972 0 400 41%
Table No:10 Estimated Economic viability of VO Number of Groups Average Group size Total individual members Individual share capital Membership fee per individual Compulsory savings at VO per member
25 15 375 100 15 20
25 15 375 100 15 10
25 15 375 100 15 10
37500 5625 7500 90000 140625 459375 600000
37500 5625 3750 45000 91875 508125 600000
37500 5625 3750 45000 91875 508125 600000
Income To VO Interest on external funds Interest income from external loans Interest income from Internal funds Total Income
15% 68906.25 21093.75 90000
18% 91462.5 13781.25 105243.75
24% 121950 13781.25 135731.25
Expenditure To VO's Interest expense on Savings Interest expense on external loans(9%) *Salaries to CC's Sitting charges to BOD Registeration and other legal expenses Membership+share cap to MS Expenditure on conveyance Stationary expenses Miscellaneous expenses Total Expenditure
5400 41343.75 9000 3600 1000 500 360 500 500 62203.75
2700 45731.25 9000 3600
2700 45731.25 9000 3600
500 360 500 500 62891.25
500 360 500 500 62891.25
Net Profit/loss
27796.25
42352.5
72840
Share Capital from members Fee from memebrship Funds from members savings per month Funds from members per annum Internal funds for lending External loans per annum Total Funds for lending
* A CC is responsible for eight village organisations. The columns indicate various rates of interest.
Table 6 :Loan Analysis of Kunikinapaadu MAA society Peri S#
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Loan Loan date Loan amount outstanding 31/Jan/04 31/Jan/04 31/Jan/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 24/Feb/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04 10/Mar/04
2,000 3,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
996 527 1,124 1,240 1,240 1,400 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,400 1,200 1,200 1,200 1,200 1,600 1,200 1,200 1,200
odic No. ity Instalm of ents Inst. ^^
M M M M M M M M M M M M M M M M M M M M M M M M
10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
Instalment Size
200 300 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200
Cum. Prin. Due (schedule to pay)
1,000 1,500 1,000 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 800 17,900
Code:
Portfolio Analysis Table 9: Portfolio Analysis of kunikinapadu MACS 1 CRR OTRR Loan outstanding PIA (>1day) >1 day Principal O/D1,004 #DIV/0! PAR (>1days) >1 day Principal Outstanding 8,004 of O/D #DIV/0! Loans PIA (1-30 days) 1-30 days Principal O/D 604 #DIV/0! PAR (1-30 days) 1-30 days Principal Outstanding 6,404 of#DIV/0! O/D Loans PIA (31-60 days) 31-60 days Principal O/D 400 #DIV/0! PAR (31-60 days) 31-60 days Principal1,600 Outstanding #DIV/0! of O/D Loans
PIA (61-90days) 61-90 days Principal O/D #DIV/0! PAR (61-90 days) 61-90 days Principal Outstanding #DIV/0! of O/D Loans PIA (91-180 days) 91-180days Principal O/D #DIV/0! PAR (91-180days) 91-180 days Principal Outstanding #DIV/0! of O/D Loans PIA (181-365 days) 181-365 days Principal O/D #DIV/0! PAR (181-365 days) 181-365 days Principal Outstanding #DIV/0! of O/D Loans PIA (>365 days) >365 days Principal O/D#DIV/0! PAR (>365 days) >365 days Principal Outstanding of #DIV/0! O/D Loans CRR = Cumulative Repayment Current Rate Loans (8,004) OTRR = On-time Repayment Rate 21 No. loan given last 12 months PIA = Portfolio in Arrears No.of loans outstanding 21 (end of period) Total loan disbursed during year PAR = Portfolio at Risk 43,000 PIA & PAR PIA >1day PAR >1days PIA > 30 days PAR > 30 days PIA > 60 days PAR >60 days PIA > 90 days PAR >90 days PIA >180 days PAR >180 days PIA > 365 days PAR > 365 days
Loan outstanding >1 day Principal O/D1,004 #DIV/0! >1 day Principal Outstanding 8,004 of O/D #DIV/0! Loans > 30 days Principal O/D 400 #DIV/0! > 30 days Principal Outstanding 1,600 of#DIV/0! O/D Loans > 60 days Principal O/D #DIV/0! > 60 days Principal Outstanding of#DIV/0! O/D Loans > 90 days Principal O/D #DIV/0! > 90 days Principal Outstanding of#DIV/0! O/D Loans > 180days Principal O/D #DIV/0! > 180 days Principal Outstanding #DIV/0! of O/D Loans > 365 days Principal O/D#DIV/0! > 365 days Principal Outstanding #DIV/0! of O/D Loans
Checks: 1. Did you enter the date on which you want the analysis --> cell # is 2. Did you enter the maximum loan o/s with an VO/SHG (only in case of more than 3. Check Ratios of PIA & PAR (PIA% should be less than or equal to PAR%, and n > 1day > 30 days > 60 days > 90 days > 180 days > 365 days
4. Loan Purpose List Please insert a new purpose between the first and last row (in this case Agricultu Agriculture A Buffalo H
Ceremonies S Education C Health C House construction R House repair R Kirana M Land purchase R Loan Repayment L Others O Poultry H Sheep H Small Business M Tea shop/Hotel M Wedding S
Cum. Prin. Paid
1,004 2,473 876 760 760 600 800 800 800 800 800 800 800 800 800 600 800 800 800 800 400 800 800 800 17,873
Interest Paid
Cum prin Paid Ontime
-
Portfolio Distribution Agriculture Animal & Husbandry Micro Enterprises Consumption (health & education) Social ceremonies House/Land construction/repair
-
Prepayment
4 973 977
923,000 1,647,000 842,000 1,813,000
No.of months since loan given
5 5 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
% 17.7% 0.0% 31.5% 16.1% 0.0% 34.7%
No. of Inst. elpsed
5 5 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
5 5 5 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
Loan Repayment Others Total
5,225,000
Max. exposure
Total Production Loan Max outstanding against one SHG/VO Loan distribution among SHG/VO Avg. Loan size Avg. Loan amount per SHG/VO Avg. number of loans per SHG/VO
Loan Loss Provision Days Principal % o/s of o/d loans 1-30 0.00% 31-60 0.00% 61-90 2.50% 91-180 10.00% 181-365 20.00% > 365 50.00% Total
0.0% 0.0% 100% 35%
49% 1,600 <--- Please enter this figure, in case of #DIV/0! more than one loan being given to the 248,810 VO/SHG 14,315 0.10
Amount 6,404 1,600 -
LLP Amount #DIV/0!
s --> cell # is G5 (only in case of more than 1 loan to the same VO/SHG) ? n or equal to PAR%, and not more)
row (in this case Agriculture & Wedding), data sort "Column H" in ascending order
No. of days overdue
0 0 18 25 25 25 0 0 0 0 0 0 0 0 0 10 0 0 0 0 41 0 0 0 144
Principal O/D
124 40 40 200 200 400 1,004
Principal Outstandin g of O/D Loans
1,124 1,240 1,240 1,400 1,400 1,600 8,004
1-30 days Principal O/D
124 40 40 200 200 604 No. of loans
1-30 days 31-60 days Principal 31-60 Principal Outstandin days Outstanding g of O/D Principal of O/D Loans O/D Loans
1,124 1,240 1,240 1,400 1,400 6,404
400 400
15 No. of loans
1,600 1,600 5
figure, in case of oan being given to the
181-365 61-90 days 91-180 days days 61-90 Principal 91-180 Principal 181-365 Principal days Outstanding days Outstanding days Outstanding Principal of O/D Principal of O/D Principal of O/D O/D Loans O/D Loans O/D Loans
No. of loans
-
-
1 No. of loans
-
No. of loans
-
>365days Principal O/D
No. of loans
>365 days Loan Principal No. of disbursemen Outstanding days since t last year of O/D Loans loan given
-
173 173 173 149 149 149 149 149 149 149 149 149 149 149 149 134 134 134 134 134 134 134 134 134
No. of loans
2,000 3,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 43,000 -
A
H
M
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A
#N/A
#N/A
C
S
R
L
O
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
2,000 3,000 2,000 2,000 2,000 2,000 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
#N/A
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#N/A
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