How banks work


Banking - Inventory Collateral

Essential reading for business owners.gimmick that may not last? Are they easily
Retired financial executive explains how thesaleable?
banker views your business loan application,
and collateral, so you know how to present- What would be a reasonable liquidation
it. One of a series of articles to helpvalue of the inventory, after auction and
business owners succeed in understanding howliquidation expenses? Is there a ready market
to optimize their financing and keep theirfor them? Will one have to store them at an
banker  happy!expense, and attempt to sell them in the next
season? Would the liquidation value cover the
This segment will explain the essentials ofloan? Would the bank have to incur any
how a bank evaluates the inventory that isexpenses to render the inventory saleable?
offered as collateral for a business loan orWill custom duties have to be paid before the
an operating line of credit. As explained ininventory is released from bond, in the case
the segment on equity, this is not supposedof  importers?
to be a text book course, but explains
briefly what you will encounter in the real- What percentage of your existing inventory,
world  of  business  finance.if any, is covered by customer orders? Or is
it purchased on speculation, in the
These comments are not for the retailexpectation  that  orders  will  come  in?
business; they apply to wholesalers,
importers  and  manufacturers.- When was the last physical count done of
the inventory? Was the count supervised by
The amount of money the financial institutionthe auditors? Is the dollar value based on
will be prepared to lend you will depend aGAAP ? (generally accepted accounting
great deal on the amount and ease ofprinciples)
realization of the inventory collateral you
can offer to cover the loan, in case there is- Depending on the nature of the widgets, how
a  default  in  repayment.often does the inventory turn over each year.
Is  it  comparable  to  the industry average?
It is not just the amount of the collateral,
but the quality of the collateral, andIt is unusual for a bank to finance more than
whether it would realize enough to repay thefifty percent of the cost value of inventory,
loan if there was a liquidation of thebecause  of  the  risks  involved.
business.
However, if you are an importer and you
A typical example might be that your mainrequire the bank to open letters of credit
collateral for a $1 million loan applicationfor your suppliers, the bank may provide
is your inventory of widgets. The widgetshigher financing if you can show that a
will cost you $1,250,000 and you expect tosubstantial portion of the inventory being
sell them for a total of $2,000,000 whichbought is against customers' purchase orders.
would  gain  you  a  $750,000  profit.Your borrowings, as shown in your cashflow
projections, should also be within the line
You would think your bank would be pleased toof credit approved for your business. Always
approve  the  loan.keep in mind, when making your credit
application, that bankers hate surprises!
These are some evaluation techniques relatedGive them all the information they need to
to the inventory that the bank will utilizemake a credit decision upfront. If there is
before the credit approval decision can beany negative aspect, bring it up and explain
made:how  you  plan  to  deal  with  it.
- Quality of the widgets: What percentage, ifAdditional segments will deal with collateral
any, are damaged and non-saleable? Are they aother than inventory, as well as other
seasonal item and, if so, are they carriedaspects of commercial finance you will find
over from the last season, or are theyuseful to know.
current? Are they a basic necessity or a



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