CMA Report Maker - Setup guide

CMA Report Maker needs no installation and no Google setup. It is a web page that runs in your browser. This guide takes about 3 minutes.

What you need

• A current browser: Chrome, Edge, Firefox or Safari, with JavaScript on.
• An email address you can open now (the key and the sign-in codes are emailed).
• An internet connection for signing in. After sign-in, entering and calculating figures works without sending anything anywhere.

Step 1. Open the tool

Go to https://tools.complypro.co.in/cma-report-maker/. You see the Sign in card.

Step 2. Register (once)

1. Choose New here? Register (free).
2. Enter your name, email and 10-digit mobile number. Firm, designation, city and state are optional but help us support you.
3. Tick the consent box and press Register and email my key.
4. The page now asks for your key. Open your email (check Spam or Junk): the subject is Your CMA Report Maker registration key. The key looks like AB7C-12D4-9EF6.

Step 3. Paste the key (once)

Paste the key into the box, check that your email address is correct and press Activate and start. You are signed in and see the sample case.

Step 4. Every later visit: a code by email

There is no password. Each time you open the tool in a new browser window or tab:

1. Enter your email and press Email me a code.
2. Open the email Your CMA Report Maker sign-in code and type the 6-digit code. It works for 10 minutes and once.
3. Press Sign in.

You stay signed in for the rest of that browser session (up to 12 hours). Sign out at the top right ends it at once; always use it on a shared computer.

Step 5. Try the sample

The Cases tab holds a fictional borrower, Rajdhani Steel Processors, with six years of figures that balance. Press Open, look through Forms I to VI and the ratios, and try Validate; the sample passes. Use Copy to make your own copy to experiment with, and delete the sample when you no longer need it (you can add it again with Add the sample case).

Step 6. Validate, then print

Open your case, fill Forms I to VI, then open the Validate tab and press Validate now. Correct each point it lists (it tells you where and by how much), then validate again. When you see the green Validated message, the Report package is enabled. Review the drafted Assumptions and feasibility tab (fill in the borrower, market and management boxes), then download the PDF. To learn this, press Add a practice case with errors on the Cases tab. If you have term loans, enter them under Loans and interest; interest is worked on a monthly EMI basis.

Step 7. Save and restore

• Everything you type is saved automatically in this browser on this computer. The top bar says Saved in this browser.
• Press Download backup (JSON) on the Cases tab regularly. Keep the file somewhere safe. The tool reminds you once a week.
• To move to another computer, or after clearing browser data, sign in there and press Restore from backup. You can replace everything or add the cases to what is already there.
• A single case can be saved from Report package → Download this case (JSON).

Where your data is kept

• Your cases are in your browser's local storage, under your email. Techmin never receives them.
• Techmin keeps only your registration details (name, email, mobile, firm, city, state), the date you registered, your last sign-in and the number of sign-ins, to send you the key and codes and to support you.
• The data on your computer is not encrypted. Use a computer that you control, lock the screen, and do not use the tool on a shared computer without signing out and clearing the site's data.

If something goes wrong

See Error codes and solutions. Most problems are an email that has not arrived (look in Spam, wait a minute, press Send a new code) or a code typed after it expired.

CMA Report Maker - User guide

CMA (Credit Monitoring Arrangement) data is what a bank asks a borrower for before it sanctions or renews working capital. This tool collects the figures once and produces Forms I to VI and the ratio analysis, following the standard workbook (Rs. in lakhs; two audited years, one actual year and three estimate years).

Signing in and your data

Register once with your name, email, mobile and firm; Techmin emails a registration key. After that every sign-in uses a 6-digit code sent to your email, valid for 10 minutes (see the setup guide). Your CMA figures stay in your own browser and are never sent to Techmin; download JSON backups regularly. If something fails, quote the error code shown (see Error codes and solutions).

The working screen

• Tabs across the top: Cases, Form I, Form II, Form III, Form IV, Form V, Form VI, Ratios, Loans and interest, Validate, Assumptions and feasibility, Report package.
• Yellow boxes are for typing. Blue-grey cells are calculated and cannot be typed in.
• Each form has the six years across the top. Edit the year label (for example 31.03.2026) and choose Audited, Actual, Estimate or Projection; the change applies to every form.
• A green line under the title says No problems found; otherwise it lists what to check (for example that the balance sheet does not balance).
• Paste from Excel: copy a row of up to six numbers (or a block of rows) in Excel and paste into the first box; the numbers fill across the years and down the rows. Brackets (1,200) are read as negative.
• Keyboard: Enter or the down arrow moves to the next row of the same year; the up arrow moves up.
• Numbers are in Rs. lakhs. You may type commas.

Cases

A case is one borrower. New case asks for a name. Copy duplicates a case (useful for a new year). Rename and Delete do what they say; delete asks you to confirm.

Form I: details and limits

Borrower name, constitution, activity, bank and branch, who prepared the data and the date. Two settings matter for the calculation:

• Duty on sales (%) is deducted from sales in Form II. The old workbook used 14% excise duty. Enter 0 if no duty applies.
• Tax rate (%) is applied to profit before tax. No tax is charged in a loss year.

Below are the existing and proposed bank limits (fund based, non-fund based, term loans) with totals, and associate concerns.

Form II: operating statement

Enter sales (domestic and export), other income, the cost items, closing stocks, overheads, interest, non-operating items and dividend. Calculated for you: net sales, growth, cost of production and sales, operating profit, profit before tax, tax, net profit, retained profit and the quarterly sales split (26%, 24%, 18% and 32%).

For the first year only, type the opening stock of work-in-process and finished goods. Later years take the previous year's closing stock.

Form III: balance sheet

Current liabilities, term liabilities, net worth, current assets, fixed assets and other non-current assets.

• The surplus in the profit and loss account and the depreciation to date are typed for the first year only; later years carry forward from Form II.
• Stocks in process and finished goods come from Form II.
• The row Difference: total liabilities less total assets must be nil. If it is not, the red cell shows by how much.
• Calculated: total assets, tangible net worth, net working capital, current ratio and total outside liabilities / tangible net worth.

Form IV: current assets and liabilities

Built from Form II and III. It shows months of holding for raw materials, work-in-process, finished goods, spares and receivables, and months of purchases for creditors. It has two checks that must be nil: current assets and current liabilities against Form III.

Form V: maximum permissible bank finance (MPBF)

Method I is the one in the workbook: working capital gap, less 25% of the gap as the minimum net working capital, compared with actual net working capital; the lower of the two is the MPBF. Method II (extra) takes 25% of current assets as the minimum net working capital. A last block compares each result with the bank borrowings in the balance sheet.

Form VI: funds flow

Sources and uses of funds between each pair of consecutive years, the net surplus or deficit, and the break-up of the change in current assets, with a check that must be nil. The first year has no previous year, so it is blank.

Ratios

Efficiency, liquidity, leverage, turnover, profitability and structural ratios for every year. Current ratio, TOL/TNW, debt-equity, DSCR and interest cover are compared with the norms you set on the Validate tab; the rest use the usual workbook norms. Green meets the norm; amber is below it. Amber is information, not an error.

Loans and interest (monthly EMI)

• Term loans: add each loan with its amount, interest rate, the month of disbursement, any moratorium (months of interest only) and the number of EMIs. The tool works month by month: equal monthly instalment (EMI) = P x r x (1+r)^n / ((1+r)^n - 1) with r = rate / 12 / 100; interest each month on the opening balance. The month of disbursement is month 1 and its EMI falls at the month end. Enter loans taken in earlier years with their original amount and month so the balance is right.
• The yearly table gives, for each year end in your year labels, the interest for the year, principal repaid, balance at year end and instalments due within the next 12 months. Year labels must be dates such as 31.03.2026.
• Put in Form II and Form III fills interest on term loans, instalments due within one year and the term-loan balance (balance less instalments due). Show the monthly schedule lists every month.
• Working capital: interest on the average of the opening and closing bank borrowings at your rate; Put in Form II fills the interest on working capital.
• Filling these figures can unbalance the balance sheet. Run Validate and follow the hint.

Validate

Press Validate before printing. The tool recomputes every form and tests it in three groups.

• Correct (blocks printing). Computation or data problems: balance sheet not balancing, Form IV or VI not agreeing, negative amounts, missing sales, missing borrower or bank name, missing or duplicate year labels, depreciation above the gross block, negative tangible net worth.
• Norm not met (blocks printing). For estimate and projection years only: current ratio, TOL/TNW, term liabilities to net worth, DSCR, interest cover, bank borrowings above MPBF (Method I), proposed fund-based limits above MPBF, and a projected net loss. Audited and actual years are history, so a miss there is shown only as a note.
• Note (does not block). Items a bank will ask about: sales growth above 30%, dividend above profit, opening stocks missing, term loans without interest or instalments, interest that looks high, receivables above six months.

Every point names the year, says what is wrong, and gives a How to fix line with the amount, for example "add 52.74 to long-term funds" or "reduce term liabilities by 30.00". Go to the place opens the right form and highlights the box in amber. Change the figure and press Validate now again.

When nothing blocks, the Validate tab shows a green Validated message and a tick appears on the tab. Any later edit to figures, norms or limits removes the validation, so the printed report always matches the validated figures. Cases and the JSON backup are never locked.

Norms used. Choose a profile (Standard CMA, Manufacturing MSME, Trading and services) and overwrite any value to match your bank's sanction terms. The profile and values are saved in the case and printed in the report notes.

Practice. Add a practice case with errors on the Cases tab creates a case that fails validation so you can learn how the hints work.

Assumptions and feasibility

This tab holds the two written parts of the package. Both are drafted from your figures and can be edited freely.

• Feasibility report. A table of calculated indicators (sales, growth, operating and net margins, cash accruals, break-even sales and margin of safety, current ratio, TOL/TNW, debt-equity, DSCR, interest cover, MPBF and bank borrowings) with an overall assessment: Feasible, Feasible, with points to watch or Not feasible as presented. The table follows Forms II to V and cannot be edited. Below it are text boxes for the background of the borrower, purpose of finance, market and competition, management and promoters, key risks and how they are managed, and the conclusion. Fill in the boxes the draft leaves empty; empty boxes are left out of the PDF.
• Assumptions. Ten points drafted from the figures (basis of the figures, sales, cost and margins, overheads, interest, depreciation and tax, working capital cycle, capital expenditure and term loans, net worth, bank finance). Reword any point, add your own with Add an assumption, or remove one.
• Redraft replaces your wording with a fresh draft from the current figures; it asks first. Your text is saved with the case and is not locked by validation, so you can edit it after validating.

Report package

Available after validation. Download PDF report makes the full package: cover page with contents; Part A feasibility report; Part B assumptions; Part C Form I (limits and associate concerns) and Forms II to VI; Part D ratio analysis with remarks; Part E notes and a declaration for the borrower's authorised signatory. The PDF is produced by the tool itself on A4 landscape pages with fixed margins, a header with the borrower's name on every page and "Page x of y", so it does not depend on your browser's print settings. Negative amounts are in brackets and nil is a dash. Download Excel file gives a .xls with the same content as plain values. Download all three also downloads the JSON backup. Download this case (JSON) is always available.

Differences from the old workbook

The calculations were checked against the workbook's own formulas on 468 values (version 1.0.0 logic; version 1.1.0 changes only numbering, the DSCR addition, and the EMI interest helper). These points are deliberate:

• No tax is charged on a loss (the workbook showed negative tax).
• Short-term borrowings from others and instalments of deferred receivables are included in the totals so Forms III and IV agree.
• Interest coverage uses total interest (working capital plus term loan); the workbook divided by working capital interest only.
• Bank finance ratios use total bank borrowings, not only the applicant bank.
• Ratios use total income (net sales plus other income) as the sales figure, as in the workbook.
• Funds flow uses the previous year's dividend for dividend paid, as in the workbook.

Good practice

• Enter figures from the audited accounts and check the Difference rows.
• Download a JSON backup after each working session.
• Ask your bank for its norms and format; this tool gives the standard Forms I to VI and lets you set the norms.
• This is a working tool. A professional must check the output before it goes to a bank.

Bank norms and formats

Banks do not all use the same norms or layout. Since the RBI withdrew the prescribed MPBF methods in 1997, each bank sets its own policy for assessing working capital. The tool therefore keeps the standard six forms and makes the norms editable. Typical values used by Indian banks, which differ by bank, industry and loan size:

• Current ratio at least 1.33 (some banks 1.25 for small units, or 1.40).
• DSCR at least 1.25 (some banks 1.33 to 1.5 for term loans).
• TOL/TNW at most 3 (often up to 4 for manufacturing, depending on the bank).
• Term liabilities / net worth at most 2 for small units, up to 3 or 4 for manufacturing.
• MPBF Method I (Tandon): 75% of the working capital gap; Method II: 75% of current assets less other current liabilities; turnover method (Nayak): 20% of projected turnover from the bank and 5% margin, for limits up to Rs. 5 crore.

Always follow your bank's sanction terms and its own CMA format where it has one. General reference: Working capital assessment methods (Tally Solutions); RBI circulars on working capital finance: rbi.org.in.

CMA Report Maker - Error codes and solutions

Every error message ends with a code in square brackets, for example The code is not correct. [CMA-AUTH-03]. Quote the code when you write to support.

Signing in and registering

The email does not arrive: look in Spam or Junk, wait two minutes, then press Send a new code. Mail from a company address may be delayed by its filter; try a personal address.

Saving and files

Validation messages and solutions

Press Validate to see these. Each message names the year; the How to fix line gives the amount.

Loans and report

Other problems

• Nothing happens when I press a button: refresh the page (Ctrl+F5). If the page is blank, JavaScript may be switched off.
• My cases are gone: you are on a different browser, profile or computer, or the site data was cleared. Sign in with the same email and press Restore from backup.

CMA Report Maker - Release notes

Version 1.2.0 - 30 October 2026

Status: released.

• Full report package. The PDF now includes a cover page with contents, a feasibility report and assumptions ahead of Forms I to VI, then ratios and notes. Excel includes the same sections.
• Assumptions and feasibility tab. Drafted from your figures and fully editable: indicators with an overall assessment (computed, including break-even sales and margin of safety), narrative boxes for the borrower, purpose, market, management, risks and conclusion, and ten assumption points you can reword, add or remove. Redraft restores the draft.
• New PDF engine. The PDF is generated by the tool itself (A4 landscape, fixed margins, header and "Page x of y" on every page, horizontal rules, bracketed negatives). This replaces the browser print window, whose settings could produce rotated pages with no margins.
• No Chartered Accountant signature block. The report ends with a declaration and a signature line for the borrower's authorised signatory only.
• Report package tab replaces "Print / Excel": PDF, Excel, JSON and a "download all three" button.

Version 1.1.1 - 30 October 2026

Status: released.

• "Under testing" banner removed from the tool page.
• Redesigned screens. Branded header with signed-in user and save status; step tabs (I to VI, Ratios, Loans, Validate, Print) in one scrolling bar; a case bar showing the borrower, bank and validation status with a one-click Validate button; a four-step guide on the Cases page; a sign-in and registration page with the product highlights; and a footer with the guide, error codes, release notes and disclaimer.
• No change to calculations, validation or the report.

Version 1.1.0 - 30 October 2026

Reworked after review of the first generated PDF, which had no page margins or numbering, uneven rows, repeated item numbers and no check before printing.

Status: released. The "Under testing" notice has been removed from CMA Report Maker.

New

• Validate step. A new Validate tab recomputes every form and checks sums, data and bank norms. Each point names the year and gives a How to fix line with the amount to add or reduce, and Go to the place opens and highlights the box. Printing and Excel are enabled only after validation; any later edit removes the validation. JSON backup is always available.
• Editable norms with three profiles (Standard CMA, Manufacturing MSME, Trading and services); values are stored with the case and printed in the report.
• Monthly EMI term-loan interest. Add each loan (amount, rate, month, moratorium, number of EMIs). The tool builds the month-by-month schedule and gives, per year, interest, principal repaid, balance and instalments due within 12 months, and can fill Forms II and III. This replaces the quarterly helper.
• Professional report. Cover page with borrower, bank and validation status; Form I; Forms II to VI with fixed column widths, bracketed negatives, repeating headings, header on every page and "Page x of y"; ratio analysis with remarks; notes page with norms applied and signature blocks. No red tables.
• DSCR added to the ratios; turnover method (Nayak) rows added to Form V.
• Practice case with errors to learn the hints.
• Ratios tab shows amber (not red) for a ratio below its norm.

Changed

• Form II and Form III item numbers renumbered so no number repeats (for example 13(a) to 13(c), 30(a) to 30(f)).
• Sample case retuned so it passes validation.
• The "Under testing" notice is removed from CMA Report Maker (page banner, landing card and listing). On the landing page the CA Office Manager badge now stays on one line.
• Landing-page search listing updated for all-India use (title, description, keywords, structured data).

Fixed

• Unprofessional layout of the printed report (no margins, no page numbers, split rows).

Version 1.0.0 - 30 October 2026

First release of CMA Report Maker, a free browser tool that prepares CMA (Credit Monitoring Arrangement) data for bank working-capital applications.

Status at release: under testing. The calculations were compared with the standard CMA workbook's own formulas (468 values in two scenarios, all equal). The page passed 29 browser tests with a simulated sign-in service, and the registration, key and code emails were tried on the live Techmin service. Layout on real phones and use by many people at once have not yet been verified.

What is included

• Forms I to VI and ratios as in the workbook: limits and associate concerns; operating statement; balance sheet analysis; comparative statement of current assets and liabilities; MPBF (Method I as in the workbook, Method II added); funds flow; 28 ratios with usual norms.
• Six years in each form: two audited, one actual and three estimate years, with editable year labels and types.
• Sample case with fictional figures that balance in every year, to learn the tool.
• Interest helper for term-loan and working-capital interest.
• Checks for an unbalanced balance sheet, negative net worth, negative MPBF and weak liquidity, plus nil-checks inside Forms III, IV and VI.
• Print to PDF (A4 landscape) and Excel (.xls) download.
• Paste from Excel into any row; keyboard movement between rows.
• Several cases per user: new, copy, rename, delete.
• Free and fast: one small page with no libraries and nothing to download; calculation happens as you type.

Sign-in and privacy

• Register once. Name, email, mobile, firm, designation, city and state are sent to Techmin, which emails a registration key. Paste the key to start.
• No password. Each later sign-in sends a 6-digit code to your email, valid for 10 minutes and usable once. Five wrong tries stop the code.
• Your CMA figures never leave your browser. Cases are saved automatically in this browser under your email. Techmin receives only registration details, last sign-in and the number of sign-ins.
• Save and restore as JSON. Download a backup of all cases, or one case, and restore it later or on another computer.
• Registered users appear in the Techmin console under CMA users, where Techmin can search, download the list and suspend or reactivate a user.

Known limitations

• The figures are stored unencrypted in the browser; the email code controls access to the tool, not to the computer's storage.
• Clearing browser data deletes the cases; keep JSON backups.
• Email codes need the Techmin sign-in service and Gmail; a free Gmail account allows about 100 emails a day across all Techmin tools, so heavy days may delay codes.
• Bank formats and norms vary. The tool follows the standard six forms and does not fill a specific bank's template; the norms are editable and are indicative until you set your bank's values (see the Bank norms and formats section of the user guide).
• No import from Excel files (paste works); no multi-user sharing of a case.
• Not a substitute for professional judgement; check every figure against the audited accounts.

Support

Quote the error code (for example CMA-AUTH-04) and the full message.