K H Haria & AssociatesChartered Accountants

Working-capital proposal: document-readiness checklist

How businesses can prepare consistent financial and operational information for a lender review.

Consistency matters more than volume

A lender should be able to reconcile the proposal with GST filings, income-tax records, audited financial statements, bank statements and the latest management information. Unexplained differences slow assessment and weaken the narrative.

Core information pack

  • Three years' financial statements and tax returns
  • Latest provisional financials
  • GST turnover reconciliation
  • Debtor and creditor ageing
  • Stock statements and valuation basis
  • Existing sanction letters and repayment schedules
  • Projected profitability, cash flow and working-capital assumptions

Explain assumptions

Projection growth, gross margin, inventory holding and collection periods should be linked to capacity, orders and historical experience. Record downside sensitivities rather than presenting only a single optimistic case.

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