Mandatory for Loan Sanctioning (above ₹2 crore, usually)
Prepared as per RBI Guidelines
Includes 5–7 years of data (2 past, current, and 3–5 projected years)
Used by Banks to assess business viability & repayment capacity
CMA (Credit Monitoring Arrangement) data is a structured financial document prepared to project a company’s past, present, and future financial performance. It is typically required by banks and financial institutions when a business applies for loans or working capital limits.
Banks require CMA data to understand a business’s financial health, fund requirement, and future plans. It helps them assess whether the borrower will be able to repay the loan on time. A properly prepared CMA report enhances the chances of loan approval.
Audited financial statements (last 2–3 years)
Provisional current year financials
Business plan or projection assumptions
Details of existing loans & repayment schedule
GST Returns, ITR, bank statements (last 6 months)
Working capital requirement sheet
Improves loan eligibility & sanction chances
Provides clear financial roadmap for business
Builds trust with lenders and financial institutions
Helps track and evaluate business performance
Useful for internal planning and strategic decisions
Any business (sole proprietor, partnership, LLP, or company)
Seeking loan/credit from banks or NBFCs
Having financial records and projection data
Yes, banks require it for working capital or term loan assessment
Typically prepared by a Chartered Accountant, Cost Accountant, or financial consultant.
BD-386, Sector-I, Salt Lake, Kolkata, West Bengal - 700064
