Appraisal CAM-2026-0402 · Spread
Financial spread
Three audited years normalised into the bank's own format, with the CCB policy ratios computed on top. Every figure carries the document, page and line it was lifted from.
Year ended 31 March 2025 · Audited, emphasis of matter on related-party balances · Kelkar & Bhide, Chartered Accountants
GST-declared turnover and bank credits do not agree with the declared financials
FY2025 turnover in the audited statement is 142.31 cr. GSTR-3B outward supplies for the same period total 147.77 cr, a gap of 5.46 cr. Credits into the two consented accounts total 136.85 cr. Nothing is resolved here — the spread carries the audited figure and the reconciliation is raised at cross-verification.
Profit and loss
INR crore · as reported, normalised to the CCB spread format
| Line item | FY2023 | FY2024 | FY2025 |
|---|---|---|---|
| Turnover (revenue from operations) | |||
| Other income | |||
| Gross profit | |||
| EBITDA | |||
| Depreciation and amortisation | |||
| Finance costs | |||
| Profit before tax | |||
| Profit after tax |
Every figure is clickable — the marker opens the exact page and line it was lifted from.
Balance sheet
INR crore · as at 31 March of each year
| Line item | FY2023 | FY2024 | FY2025 |
|---|---|---|---|
| Tangible net worth | |||
| Total debt | |||
| Total outside liabilities | |||
| Current assets | |||
| Current liabilities | |||
| Inventory | |||
| Trade receivables | |||
| Trade payables |
Every figure is clickable — the marker opens the exact page and line it was lifted from.
Ratios against CCB policy
Computed on FY2025 figures · thresholds from the credit policy manual, effective 01 April 2026
Turnover growth of 19.8% in FY2025
Three-year CAGR of 21.5%, from 96.42 cr to 142.31 cr, driven by the tier-1 OEM order book. EBITDA has grown with it in absolute terms, from 11.18 cr to 15.58 cr.
Working-capital cycle lengthened by 16 days over the same period
Inventory days rose from 51 to 62 and receivable days from 66 to 71, while payable days stayed near 46. Growth is being funded on the cash conversion cycle, which is what the enhancement is being asked to cover.
Spread status
Aurora Foods Ltd · PAN AACCA••••P
16
Line items traced
1
Awaiting human check
- Periods spread
- FY2023 · FY2024 · FY2025
- Template
- CAM v4.2 manufacturing spread
- Status
- Draft, not yet confirmed
Source panel
Turnover (revenue from operations) · FY2025
Northwind_Manufacturing_Audited_FS_FY2025.pdf
Page 14 — Statement of Profit and Loss, year ended 31 March 2025
I. Revenue from operations 1,42,31,08,442
II. Other income 1,04,71,900
III. Total income (I + II) 1,43,35,80,342
IV. Expenses
Cost of materials consumed 1,04,86,22,110
Changes in inventories (2,41,08,730)
Employee benefits expense 9,88,41,205
Finance costs 4,55,12,880
Depreciation and amortisation 4,28,06,415
Other expenses 12,40,77,516Ingested 28 July 2026, 16:42 · 4.2 MB · 61 pages
Net of GST, as reported in the audited Statement of Profit and Loss.
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Test each ratio against its CCB threshold and report the ones inside a 15% band of breaching, with the line item driving the move.