Net Cash Accruals(NCA) represents cash earnings available after adding back non-cash charges such as depreciation to profit after tax, subject to bank policy adjustments. It is used to assess debt servicing ability. Define the exact formula used by the bank. In MSME underwriting, it is read along with financial statements, bank statements, GST data and existing obligations to judge cash-flow strength and repayment capacity. The trend is usually more important than one isolated number, because MSME financials can be affected by seasonality, accounting treatment and one-off events. For example, healthy reported profit is less useful if cash accruals are weak and the borrower cannot fund instalments, working-capital needs or promoter contribution. It matters because financial interpretation can change the view on leverage, liquidity, profitability, debt-service ability and the borrower’s real operating strength. The common caution is to check calculation basis, period, exceptional items, related-party entries and consistency with GST, bank statement and audit data.