Appendix XI

TUMPAT AREA FISHERMEN'S ASSOCIATION

1 Revolving of Working Capital (Operating Funds)

Consolidated Account

Unit: M$

			1983	1984	1985	1986
Gross Sales			1,371,611.25	951,250.76	902,249.05	2,681,214.13
Average Sales per Day			3,757.84	2,606.17	2,491.92	7,345.79
Inventory (Stock):
	at beginning		240,408.00	232,352.20	190,909.76	112,053.44
	at end		232,352.20	190,909.76	112,053.44	53,836.83
	Average		236,380.10	211,630.98	151,481.60	82,945.14
A/C Receivable on Trade:
	at beginning		265,721.33	279,361.99	284,585.41	239,419.52
	at end		279,361.99	284,585.41	239,419.52	311,090.24
	Average		272,541.66	281,973.70	262,002.47	275,254.88
A/C Payable on Trade:
	at beginning		312,406.23	309,233.71	322,912.16	235,248.54
	at end		309,233.71	322,912.16	235,248.54	275,069.48
	Average		310,819.97	316,072.94	279,080.35	255,159.01
Ratio, in number of days;
	Inventory/Sales		62.9	81.2	60.8	11.3
	A/C Receivable/Sales		72.5	108.2	105.1	37.5
		sub-total	135.4	189.4	165.9	48.8
A/C Payable/Sales			82.7	121.3	112.0	34.7
		Balance	(52.7)	(68.1)	(53.9)	(14.1)
Money Excess/Short			(198,101.79)	(177,531.74)	(134,403.72)	(103,041.01)
	Increase/Decrease			20,570.05	43,128.02	31,362.71
Cash on Hand/in Banks:
	at beginning		107,738.07	159,651.97	138,489.17	142,266.16
	at end		159,651.97	138,489.17	142,266.16	185,374.99
	Average		133,695.02	149,070.57	140,377.67	163,820.58
	Increase/Decrease			15,375.55	(8,692.90)	23,442.91

2 Diesel Supply Project

Unit: M$

			1983	1984	1985	1986
Gross Sales			761,582.54	722,241.62	684,854.27	734,206.26
Average Sales per Day			2,086.53	1,973.34	1,876.31	2,011.52
Inventory (Stock):
	at beginning		29,964.82	34,130.83	39,224.56	23,693.58
	at end		34,130.83	39,224.56	23,693.58	28,641.88
	Average		32,047.83	36,677.70	31,549.07	26,167.73
A/C Receivable on Trade:
	at beginning		67,831.41	67,831.41	67,831.41	67,831.41
	at end		67,831.41	67,831.41	67,831.41	67,821.41
	Average		67,831.41	67,831.41	67,831.41	67,826.41
A/C Payable on Trade:
	at beginning		83,895.15	83,895.15	88,678.11	87,127.47
	at end		83,895.15	88,678.11	87,127.47	91,877.67
	Average		83,895.15	86,286.63	87,902.79	89,502.57
Ratio, in number of days;
	Inventory/Sales		15.4	18.6	16.8	13.0
	A/C Receivable/Sales		32.5	34.3	36.2	33.7
		sub-total	47.9	52.9	53.0	46.7
	A/C Payable/Sales		40.2	43.7	46.9	44.5
		Balance	(7.7)	(9.2)	(6.1)	(2.2)
Money Excess/Short			(15,984.09)	(18,222.48)	(11,477.69)	(4,491.57)
	Increase/Decrease			(2,238.39)	6,744.79	6,986.12
Cash on Hand/in Banks:
	at beginning		48,100.57	82,349.82	77,402.53	78,624.40
	at end		82,349.82	77,402.53	78,624.40	83,691.68
	Average		65,225.20	79,876.18	78,013.47	81,158.04
	Increase/Decrease			14,650.98	(1,862.71)	3,144.57

3 Ice Supply Project

Unit: M$

		1983	1984	1985	1986
Gross Sales		22,397.69	58,192.45	67,393.60	158,281.55
Average Sales per Day		61.36	158.99	184.64	433.65
A/C Receivable on Trade:
	at beginning	939.00	6,113.87	9,790.53	9,239.92
	at end	6,113.87	9,790.53	9,239.92	13,720.13
	Average	3,526.44	7,952.20	9,515.23	11,480.03
A/C Payable on Trade:
	at beginning	2,694.20	7,449.68	8,717.00	12,770.20
	at end	7,449.68	8,717.00	12,770.20	12,770.20
	Average	5,071.94	8,083.34	10,743.60	12,770.20
Ratio, in number of days;
A/C Receivable/Sales		57.5	50.0	51.5	26.5
A/C Payable/Sales		82.7	50.8	58.2	29.5
	Balance	25.2	0.8	6.7	3.0
Money Excess/Short		1,545.50	131.14	1,228.37	1,290.17
	Increase/Decrease		(1,414.36)	1,097.23	61.80
Cash on Hand/in Banks:
	at beginning	8,407.16	7,221.07	7,751.61	20,420.49
	at end	7,221.07	7,751.61	20,420.49	50,849.00
	Average	7,814.12	7,486.34	14,086.05	35,634.75
	Increase/Decrease		(327.78)	6,599.71	21,548.70

4 Fish Marketing Project

Unit: M$

		1983	1984	1985	1986
Gross Sales		506,517.05	124,420.75	8,184.90	1,657,037.27
Average Sales per Day		1,387.72	340.88	22.42	4,539.83
A/C Receivable on Trade:
	at beginning	18,516.97	29,907.76	24,231.94	20,286.84
	at end	29,907.76	24,231.94	20,286.84	90,852.57
	Average	24,212.37	27,069.85	22,259.39	55,569.71
A/C Payable on Trade:
	at beginning	8,952.18	81.70	-	-
	at end	81.70	-	-	32,983.70
	Average	4,516.94	40.85	-	16,491.85
Ratio, in number of days;
	A/C Receivable/Sales	17.4	79.4	992.8	12.2
	A/C Payable/Sales	3.3	-	-	3.6
	Balance	(14.1)	(79.4)	(992.8)	(8.6)
Money Excess/Short		(19,695.43)	(27,029.00)	(22,259.39)	(39,077.86)
	Increase/Decrease		(7,333.57)	4,769.61	(16,818.47)
Cash on Hand/in Banks:
	at beginning	20,642.22	18,252.51	25,091.12	26,183.56
	at end	18,252.51	25,091.12	26,183.56	26,102.32
	Average	19,447.37	21,671.82	25,637.34	26,142.94
	Increase/Decrease		2,224.45	3,965.52	505.60

5 Retail Shop Project

Unit: M$

		1983	1984	1985	1986
Gross Sales		73,033.31	76,402.65	147,757.22	126,260.65
Average Sales per Day		200.09	209.32	404.81	345.92
Inventory (Stock):
	at beginning	61,148.72	54,429.99	53,721.58	77,138.57
	at end	54,429.99	53,721.58	77,138.57	18,696.38
	Average	57,789.36	54,075.79	65,430.08	47,917.48
A/C Receivable on Trade:
	at beginning	30,987.98	28,796.68	35,982.65	32,330.95
	at end	28,796.68	35,982.65	32,330.95	31,288.73
	Average	29,892.33	32,389.67	34,156.80	31,809.84
A/C Payable on Trade:
	at beginning	69,077.91	69,077.91	78,027.91	70,232.91
	at end	69,077.91	78,027.91	70,232.91	72,319.95
	Average	69,077.91	73,552.91	74,130.41	71,276.43
Ratio, in number of days;
Inventory/Sales		288.8	258.3	161.6	138.5
A/C Receivable/Sales		149.4	154.7	84.4	92.0
	sub-total	438.2	413.0	246.0	230.5
A/C Payable/Sales		345.2	351.4	183.1	206.0
	Balance	(90.0)	(61.6)	(62.9)	(24.5)
Money Excess/Short		(18,603.78)	(12,912.55)	(25,456.47)	(8,450.89)
	Increase/Decrease		5,691.23	(12,543.92)	17,005.58
Cash on Hand/in Banks:
	at beginning	3,505.20	2,415.59	6,158.05	2,252.41
	at end	2,415.59	6,158.05	2,252.41	3,211.10
	Average	2,960.40	4,286.82	4,205.23	2,731.76
	Increase/Decrease		1,326.42	(81.59)	(1,473.47)