Smart Balance sheet analyser is a decision support tool for credit evaluation and appraisal of the clients seeking credit.

Smart Balance sheet analyser(SmartBSA) is intended to make the Balance Sheet Analysis a child's play and reduces the burden on the Credit Appraisers. This tool, uses the balance sheet items and operating statements (Profit and Loss A/c) as inputs and provides all the analysis required for granting the loan. It calculates from networth to MPBF (Maximum permissible bank finance); it works out debt equity ratio to turnover ratios. It calculates the total working capital requirement and provides analysis to help in deciding the total working capital gap and also gives a clear insight into the financial health of the proposal. It provides the fund flow analysis of the operations. It alerts if there is any diversion of funds (short term sources getting used to long term uses) and when there is any large variation in figures in comparison to the previous year.

This tool is developed keeping in view the requirements of the Indian banking industry. This can be used at branches where the proposal originates and also at the controlling offices where large industrial advances are appraised and sanctioned.