How to calculate the funds in the working capital loan management measures

First, how to calculate the funds in the working capital loan management measures?

First of all, working capital loan refers to the total amount of short-term loan balance in the balance sheet and risk exposure in notes payable. Some banks only require short-term loans, which have nothing to do with the cash flow statement.

Secondly, this calculation is based on the current report. If the current data is not typical, you can refer to the recent report for calculation.

Finally, the working capital provided by other channels includes loans between parent companies or brother units (but generally no one counts this) and funds obtained by issuing short-term bonds.

Finally, I want to say that most of the enterprises that banks want to lend can't think of too many gaps, so don't reduce them so much. Finally, negative numbers are in trouble.

Second, (note, how to calculate the company's own funds and bank loans only by looking at the statements)?

Enterprise's own funds = undistributed profits, depreciation of current year's net profits-dividends-planned repayment of loans (note: the above data are all used in current financial statements).

Borrower's own funds = owner's equity-non-current assets, that is, the funds used for Nissan's operation in the enterprise's own funds. Bank loans = short-term loans+long-term loans+new working capital loans.

3. (Note, how to calculate the company's own funds and bank loans only by looking at the statements)?

Enterprise's own funds = undistributed profits can be used for depreciation of current year's net profit-dividends-planned repayment of loans (note: the above data are all used in current financial statements).

Borrower's own funds = owner's equity-non-current assets, that is, the funds used for Nissan's operation in the enterprise's own funds. Bank loans = short-term loans and long-term loans. Only short-term loans need to be calculated when calculating the amount of new working capital loans. Four, how to calculate the working capital of enterprises?

Question 1: The calculation formula of liquidity demand is 100 minutes. Liquidity = sales revenue of last year ×( 1- sales profit rate of last year )×( 1 estimated annual sales revenue growth rate)/number of operations.

In which: number of operations = 360/ (average collection period of inventory turnover days-turnover days of accounts payable-turnover days of prepayments-turnover days of prepayments).

Turnover days =360/ turnover times

Accounts receivable turnover times = sales revenue/average accounts receivable balance

Turnover times of accounts received in advance = sales revenue/average balance of accounts received in advance

Inventory turnover times = cost of sales/average inventory balance

Prepayment turnover times = cost of sales/average prepayment balance

Accounts payable turnover times = cost of sales/average accounts payable balance

Working capital demand = total working capital-own capital

This is the formula in the CBRC's Measures for the Administration of Floating Loans. I don't know if it is what you want.

Question 2: How to calculate liquidity? The concept of working capital has narrow sense and broad sense. The broad meaning of working capital is the total current assets of an enterprise. This concept is mainly used to study the liquidity and turnover of enterprise assets. In a narrow sense, working capital refers to the balance of total current assets minus current liabilities, also known as net working capital. Since net working capital can be regarded as the source of capital for enterprises to invest in non-current assets and pay off non-current liabilities, the narrow concept of working capital is mainly used to study the solvency and financial risks of enterprises. Therefore, the holding status and management level of working capital of enterprises are directly related to the profitability and financial risks of enterprises. Working capital in a broad sense is a concrete concept, which includes all current assets of an enterprise, including cash and marketable securities, accounts receivable and prepayments, and various inventory assets held by an enterprise in a certain period of time. Relatively speaking, working capital in a narrow sense is an abstract concept, which is only the difference between current assets and current liabilities of an enterprise in a certain period of time, and does not specifically refer to an asset. The determination of this difference depends entirely on the operation and financial situation of the enterprise in a certain period, which is an important basis for judging and analyzing the capital operation situation and financial risk degree of the enterprise. "

Question 3: How to analyze the working capital of an enterprise For small entrepreneurs, working capital is one of the most difficult concepts in the financial field. In fact, this word may have many different meanings for different people. Simply defined, working capital refers to the part of funds whose current assets exceed current liabilities. However, if we simply apply this formula to each stage to calculate and analyze the working capital, I am afraid we cannot correctly find out the working capital demand and how to meet it. One of the most useful tools for small entrepreneurs is the business cycle. Business cycle can be divided into accounts receivable cycle, inventory cycle and accounts payable cycle in the form of days. In other words, accounts receivable can be analyzed by the number of days required to collect accounts. Inventory can be analyzed by the sales turnover days of a single product (from the moment the inventory is put into storage until it becomes cash or accounts receivable). Accounts payable can be analyzed by the number of days to pay supplier invoices. Most enterprises cannot supply the whole business cycle (days of accounts receivable and days of inventory) only by accounts payable. This has led to the demand for working capital. This demand is usually met by internally generated net profit or externally borrowed funds or a combination of the two. Most enterprises need short-term working capital at some stage. For example, a retailer must find working capital to purchase inventory for Christmas sales in September and 1 1 month. However, even non-seasonal businesses usually encounter peak months with many orders from time to time, which leads to the demand for working capital, the accumulation process of working capital supply inventory and accounts receivable. Some small enterprises have enough cash reserves to meet the demand of seasonal liquidity. However, few small businesses can do this. If your new company meets the needs of short-term working capital in the first few years of business, the following financing channels are available for you to choose from. It is important to plan ahead. If you are not careful, you are likely to miss the big orders that will enable enterprises to survive the most difficult period. The following are the five most common financing channels for short-term working capital: Equity: If your enterprise is still in the early stage of starting a business and has not yet achieved profitability, then you can rely on equity funds to meet the short-term working capital needs. These funds may come from personal property or family members, friends or third-party investors. Commercial creditors: If you have a particularly good relationship with commercial creditors, you can also ask them to help you and provide short-term liquidity. If you have paid on time, commercial creditors may be willing to extend the term, so that you can meet the capital needs of large orders. For example, if you receive an order that can only be completed within 60 days, and the deadline provided by the other party is 30 days, then you can ask the supplier for a 60-day deadline. Commercial creditors will verify the order and may charge a certain interest to ensure safety, but if the money can ensure you to complete the order smoothly, then the creditor's request is not a problem. Agency financing: Agency financing is another channel to obtain short-term working capital. After supplying the order, the agent financing company will buy your accounts receivable, and then they will deal with the collection problem. This kind of agency financing costs more than conventional bank financing, but it is often used by emerging enterprises. Credit loan ceiling: Banks usually do not provide credit loan ceilings for new enterprises. However, if the financing conditions of emerging enterprises through equity are good and there are good mortgage guarantees, banks may also provide such services. With the credit loan ceiling, you can get financial help when there is short-term capital demand. As long as the accounts receivable during the short-term sales peak period are received, they should be repaid immediately. Usually, the ideal maximum amount of credit loan is one year at a time, usually paid off within 30 to 60 consecutive working days to ensure that the funds are only used for short-term purposes. Short-term loan: If your startup does not have the highest credit loan from the bank, you can also apply for a one-time short-term loan (within one year) to meet the temporary liquidity demand. If you have established a good cooperative relationship with the bank, the other party may be willing to provide short-term loans for the accumulation of single or seasonal inventory or accounts receivable. In addition to analyzing the days of manufacturing products or collecting money and comparing it with the days of accounts payable, business cycle analysis can also provide another important analysis. From the business cycle, we can also calculate the amount of funds to maintain accounts receivable and inventory in one day, and the amount of funds to be paid in one day. Working capital has a direct impact on the cash flow of enterprises.

Question 4: Calculation formula of self-owned funds (note that it is only how to calculate the company's own funds and bank loans in the statement) Solution:

How to calculate the profit rate of enterprise's own funds?

Liquidity management method is to measure the liquidity demand of enterprises. Therefore, its own funds should be its own liquidity.

I think: own liquidity = owner's equity-net value of fixed assets-long-term loan of intangible assets.

Self-owned capital refers to its own working capital, that is, deducting the owner's equity of fixed assets and other funds for operating turnover. Deducting all its own funds is obviously problematic. Most of the self-owned funds of enterprises are used for fixed capital investment, not working capital. It is more reasonable to deduct the part of the borrower's own funds used for liquidity. Otherwise, none of the borrowing enterprises need funds now, which is not the case.

The calculation formula of working capital loan demand issued by CBRC is completely based on the ideal enterprise financial statements, that is, in addition to the subjects such as inventory, accounts receivable, accounts receivable in advance, accounts payable and prepayments, other current items such as monetary funds, bills receivable, other receivables, bills payable, other payables, wages payable and taxes payable account for a small proportion in the statements, but these subjects are often not considered in the actual statements. Therefore, if other subjects that are not in the formula are considered in the calculation, they should be considered as a whole.

First, estimate the amount of working capital of the borrower.

The main factors affecting the borrower's working capital include cash, inventory, accounts receivable, accounts payable, accounts received in advance, and accounts received in advance. On the basis of inquiry and visit, predict the time change in advance and reasonably estimate the borrower's liquidity. In actual calculation, the borrower's liquidity demand can refer to the following formula:

Working capital = sales revenue of last year ×( 1- sales profit rate of China People's Music Score of last year )×( 1 estimated annual growth rate of sales revenue)/number of operations.

Two, estimate the number of loans to supplement liquidity.

The borrower's expected liquidity demand can be deducted from the borrower's own funds, existing liquidity loans and other financing, and the amount of additional liquidity loans can be estimated.

Number of new working capital loans = working capital-borrower's own funds-existing working capital loans-working capital supplied by other channels.

Question 5: How to calculate the working capital gap? Is it = operating income-operating cost-cash outflow? The demand for working capital loan is determined according to the difference between the working capital required by the borrower's daily production and operation and the existing working capital. In order to avoid customers blindly expanding the loan scale and deceiving bank loans, a correct understanding of the calculation method of liquidity gap will play a positive role in loan investigation.

There are many ways to measure the liquidity gap. In practice, working capital loans are often issued according to the loan guarantee amount. If this amount is greater than the liquidity gap, there is the possibility that customers will use their funds for other purposes. Therefore, understanding the general measurement process can prevent or understand the capital transfer of enterprises. The following mainly introduces three calculation processes of liquidity gap. There are often many calculation methods in actual operation, and the specific situation is analyzed in detail.

1. Calculated according to the standard formula of Interim Measures for the Management of Working Capital Loans.

Working capital = last year's sales revenue ×( 1- last year's sales profit rate )× (estimated annual sales revenue growth rate 1)/ number of operations.

In which: number of operations =360/ (average collection period of inventory turnover days-turnover days of accounts payable-turnover days of prepayments-turnover days of prepayments).

Turnover days =360/ turnover times

Accounts receivable turnover times = sales revenue/average accounts receivable balance

Turnover times of accounts received in advance = sales revenue/average balance of accounts received in advance

Inventory turnover times = cost of sales/average inventory balance

Prepayment turnover times = cost of sales/average prepayment balance

Accounts payable turnover times = cost of sales/average accounts payable balance

New working capital loan amount = working capital-borrower's own funds-existing working capital loans-working capital provided by other channels.

Note: Self-owned funds = net assets-non-current assets and liabilities corresponding to non-current assets.

2. Calculated according to the actual settlement cycle of the enterprise.

Working capital = operating income ×( 1- sales profit rate)/number of operations

Number of operations =360/ settlement period

Settlement period = prepayment time, processing time, delivery inspection time, final payment time, etc.

3. Calculate the capital requirements of a single order.

(1) The order term is more than one year, and the loan term is one year.

Order fund demand = contract amount ×( 1- sales profit rate)/order cycle

Actual amount of new loans = demand for funds ordered/number of operations.

Or ≤ order fund demand

(2) The order cycle is within one year.

Financing term = order term deferred payment term

Order fund demand = contract amount ×( 1- sales profit rate)

The actual amount of new loans is less than or equal to the demand for order funds.

P385 20 10/0' s credit management manual is a convenient memory of cost. This formula is owner's equity, that is, the asset account minus the net assets of the liability account; Non-current liabilities are long-term investments, fixed assets, intangible assets, deferrals, deferrals, etc. Liabilities corresponding to non-current assets When non-current liabilities are greater than owners' equity, some non-current assets come from liabilities. ] is the whole process of enterprise settlement. It does not refer to order financing, which is generally 70% of the actual contract amount. There is a real amount in the contract. If there is an advance payment, it is better to deduct it.

Question 6: How to calculate the enterprise's own liquidity? Enterprise's own funds = current net profit depreciation-dividend-undistributed profit from planned loan repayment (note: the above data are used in current financial statements).

Question 7: Calculate the amount of liquidity to be increased (1). Sales percentage of sensitive assets = (300900 1800)/6000 = 50%. Sales percentage of sensitive liabilities = (300600)/6000 = 15%.

20 1 1 annual liquidity amount to be increased = 6000× 25 %× (50%- 15%) = 525 (ten thousand yuan) = increased assets-increased liabilities = 750200100-20.

=825 (ten thousand yuan)

20 1 1, it is necessary to increase the amount of funds raised from outside.

= 825-6000× (125% )×10 %× (1-50%) = 450 (ten thousand yuan)

Question 8:? How to calculate the working capital expenditure in the cash flow statement? Tip: The following contents are published by netizens for reference only. We know that there are two methods to calculate free cash flow: one is based on after-tax net profit or net operating profit, and the other is based on the net cash flow generated by operating activities in the cash flow statement. Among them, the most controversial issue is whether to deduct the increase in liquidity. Recently, I also began to feel dizzy: should I subtract the increase in working capital from the net cash flow generated by operating activities? Can it be said that the cash flow statement has deducted the increase of working capital when calculating the net cash flow generated by operating activities? The following is a formula for calculating free cash flow found by China people on the Internet according to the content of "Definition of free cash flow proposed by Professor P.S. Sadhanam of Business School of City University of London in his book (M&A)". I'm not sure if it's correct. Please express your opinions. Free cash flow index Free cash flow refers to the residual cash flow after the company fully considers the cash demand for continuous operation and necessary investment growth, which can be used to repay the principal and interest to creditors and distribute cash dividends to shareholders. Free cash flow has many terms, such as excess cash flow, excess cash flow and distributable cash flow. Although there are many views on the connotation of free cash flow in the theoretical circle at present, one thing is common, that is, they all think that free cash flow comes from normal business activities and consider the requirements of maintaining sustainable operation for cash flow. Free cash flow can improve the competitiveness of the company under the premise of maintaining the existing growth, which is of great significance to the financial management of the company. Due to the different understanding of the specific connotation of free cash flow, the calculation forms of free cash flow are also different. Kenneth. Hankel thinks: "Different concepts of free cash flow determine different calculation methods of free cash flow. No analyst can use the data in the cash flow statement to calculate the accurate free cash flow, and can only roughly predict the free cash flow. " Indeed, due to the influence of data collection, some seemingly accurate formulas are not of great practical value. Here, P.S. Sadhanam, a professor at the Business School of City University of London, put forward the definition of free cash flow in his book M&A: the net operating cash flow after tax from investment cash outflow is called free cash flow. According to Professor Sadhanam's definition: free cash flow = net operating cash flow-capital expenditure-increase of working capital. Using free cash flow index to evaluate the income quality of listed companies overcomes the shortage of accounting profits. First of all, in view of the defect that enterprises can manipulate accounting profits by increasing investment income and other non-operating activities, free cash flow believes that only the operating profits generated in its continuous, main or core business are the source to ensure the sustainable development of enterprises, and all non-recurring gains generated by abnormal business activities are not included in free cash flow. Secondly, accounting profit is determined on the accrual basis, while free cash flow is determined on the cash basis. It is precisely because accounting does not take the receipt and payment of money as the basis for recognizing income and expenses that profits will have more room for manipulation, while free cash flow is based on whether cash is received or paid. For this, most methods of whitewashing profits will not work. The earnings quality of listed companies can be well reflected by using the strong earnings identification ability of this index. 1. Cash flowing into three kinds of sales commodities, cash received from providing services and taxes are returned to other cash related to business activities. 2. Cash outflows from four projects: purchases of goods, cash paid for labor services, taxes paid for employees, and other cash related to business activities. Generally, there are the above seven items in the calculation process. Different types of companies will be slightly different, but they are basically these seven items. Now suppose that the company's working capital has increased compared with the previous year, that is, the increase in working capital is positive. What is the impact on the calculation of the above net cash flow at this time? Working capital = (notes receivable, accounts receivable, prepayments, inventories and other current assets)-(notes payable, accounts payable and other current liabilities), working capital = (current assets-cash-short-term investments)-(current liabilities-short-term loans), it seems that it can really affect.

Question 9: Calculate the amount of liquidity to be increased in 20 12 (1). Sales percentage of sensitive assets = (300900 1800)/6000 = 50%. Sales percentage of sensitive liabilities = (300600)/6000 = 15%.

20 1 1 year' increase liquidity = 6000× 25 %× (50%- 15%) = 525 (ten thousand yuan) = increase assets-increase liabilities =750200 100-225.

=825 (ten thousand yuan)

20 1 1, it is necessary to increase the amount of funds raised from abroad.

= 825-6000× (125% )×10 %× (1-50%) = 450 (ten thousand yuan)

Question 10: hello, how to calculate the working capital when lending, and how to calculate the enterprise's own funds? I think the core of this problem lies in the credit rating of enterprises. For 3A or AAA-level enterprises, it is advisable to reduce the proportion of their own funds when planning to measure the loan fund gap, and enterprises registered in general industries or general credit will follow the industry standards. . .

As long as the annual accounts submitted by the borrowing company are not too outrageous. . .

The above is my experience, I hope I can help you. . . In fact, the loan application forms of most small enterprises are similar, and the key lies in the willingness to repay. Only by relying on the face-to-face credit investigation between the loan officer and the business owner can we clearly understand it, so we pay attention to the principle of the scene, and the wonderful articles on paper are far less reassuring than a sincere heart!