Analysis of Financial Statements of Banks

Analysis of financial statements of banks
Presented to, Prepared by,

Dr. Bharati Pathak Kapil Chauhan (1911)
Adil Ganchi (1920)
Nayan Mistry (1928)
What is Financial Statements?
A financial statement (or financial report) is a
formal record of the financial activities of a
business, person, or other entity.
Objective
◦ The objective of financial statements is to provide
information about the financial position, performance
and changes in financial position of an enterprise that
is useful to a wide range of users in making economic
decisions.
Basic financial statements
They typically include four basic financial
statements, accompanied by a management
discussion and analysis,
1) Balance Statement
2) Income Statement
3) Statement of Retained Earnings
4) Statements of Cash Flow
 Now let us discuss some important data of financial

statements of banks over the past 5 years.
Operating Profit
Operating Profit
50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
0
Mar '06 Mar '07 Mar '08 Mar '09 Mar '10
Net Profit
Net Profit
10000
9000
8000
7000
6000
5000
4000
3000
2000
1000
0
Net Profit Margin
Net Profit Margin
20
18
16
14
12
10
0
Asset Turnover Ratio
Asset Turnover Ratio
8
0
Current Ratio
Current Ratio
0.16
0.14
0.12
0.1
0.08
0.06
0.04
0.02
0
Quick Ratio
Quick Ratio
25
20
15
10
0
Cash Earning Retention Ratio
Cash Earning Retention Ratio
90
80
70
60
50
40
30
20
10
0
Earnings per Share
Earnings per Share
160
140
120
100
80
60
40
20
0
OVERVIEW OF CAMEL MODEL
The acronym "CAMEL" refers to the five parameters of a
bank's condition that are assessed:
1.Capital adequacy
2. Asset quality
3. Management
4. Earnings
5. Liquidity
Ratings are assigned for each component in addition to the
overall rating of a bank's financial condition. The ratings are
assigned on a scale from 1 to 5.
Banks with ratings of 1 or 2 are considered to present few, if
any, supervisory concerns, while banks with ratings of 3, 4, or
5 present moderate to extreme degrees of supervisory concern.
Capital Adequacy
 Capital adequacy reflects the overall financial condition
of the banks and also the ability of the management to
meet the need for additional capital. It includes the
following
◦ Capital Adequacy Ratio.

◦ Debt – Equity Ratio.
◦ Advances to Assets.
Capital Adequacy Ratio
As per the latest RBI norms, banks in India should have a CAR of 9%.
It is arrived at by dividing the Tier I and Tier II capital by risk
weighted assets. Tier I capital includes equity capital and free
reserves. Tier II capital comprises sub-ordinate debt of 5-7 year
tenure.
ICICI
Particular (2009-10) HDFC Bank Bank SBI BOB Bank
Tier I + Tier II
(cr.) 27237.75 68122 119466 15321.17
Risk Weighted Assets
(Cr.) 160654.44 355662 934724.39 143303.72
Capital Adequacy
Ratio(%) 16.95 19.15 12.78 10.69
Debt-Equity Ratio
Debt-Equity ratio is arrived at by dividing Total borrowings and Deposits by
Net Worth. Net Worth includes equity capital, preference capital, reserves and
surplus less revaluation reserves and miscellaneous expenses not written off.
Debt-Equity Ratio = Debt / Equity × 100
Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

(Rs. in Crore)
Total Debt(cr.) 180320.13 296280.17 907127.83 254394.35
Net Worth(cr.) 21522.49 51618.37 65949.2 15106.39
Total Debt-Equity Ratio(%) 8.39 5.74 13.75 16.84

Advances to Assets Ratio
Total Advances also includes receivables.
The value of Total Assets is excluding revaluation of all the assets.
Advances to Assets = (Total Advances / Total assets) × 100

(Rs. in Crore)
Total Advances(cr.) 125830.59 181205.6 631914.15 175035.29
Total Assets(cr.) 222458.56 363399.71 1053413.74 278316.71
Advance to Assets(cr.) 0.57 0.50 0.60 0.63

Asset Quality
The prime motto behind measuring the asset quality is to
ascertain the quality of assets and majority of ratios in this
segment are related to non-performing assets i.e. NPA.
An NPA is defined generally as a credit facility in respect

of which interest or instalment of principal is in arrears for
two quarter or more.
This segment contain following ratio:

◦ Net NPAs to Total Assets
◦ Net NPAs to Net Advances
◦ Total Investments to Total Assets
◦ Percentage change in Net NPAs
Net NPAs to Total Asset Ratio
It is a measure of the quality of assets in a situation where the
management has not provided for loss on NPAs.
The lower the ratio, the better the quality of advances.
Net NPAs to Total Assets = Gross NPAs / Total Assets X 100

(Rs. in Crore)
Net NPAs(cr.) 394.63 461.4 13782.97 382.75
Total Assets(cr.) 222458.56 363399.71 1053413.74 174820.23
Net NPAs to Total Assets 0.17 0.13 1.3 0.21

Net NPAs to Total Advances Ratio
In this ratio Net NPAs are measured as a percentage of Total
Advance.
Net NPAs to Total Advances = (Gross NPAs / Total Advances) x 100

(Rs. in Crore)
Net NPAs(cr.) 394.63 461.4 13782.97 382.75
Total Advances(cr.) 125830.59 181205.6 858074.46 87481.98

Net NPAs to Total
Advances(%) 0.31 0.25 1.61 0.44
Total Investments to Total Assets Ratio
This ratio used as a tool to measure the percentage of total assets
locked up in investments, which by conventional definitional,
doesn’t form part of the core income of a bank.
Total Investments to Total Assets = Total Investments / Total Assets × 100

(Rs. in Crore)
Total Investment(cr.) 58607.62 120892.8 285790.07 61182.38
Total Assets(cr.) 222458.56 363399.71 1053413.74 278316.71
Total Investment to Assets 0.263454101 0.332671702 0.27129898 0.219830063

Percent change in Net NPAs
This measure gives the movement in Net NPAs in relation to Net
NPAs in previous year. The higher the reduction in Net NPAs
levels, the better it is for the bank.
(Net NPAs at the end – at beginning of the year) x 100 / Net NPAs at
beginning of the year

(Rs. in Crore)
Change in Net NPAs(cr.) -129.64 -55 3365.66 -26.99
Net NPAs at beginning (cr.) 1951.53 4669 7749.11 1981.38
% Change in Net NPAs(%) -6.64299293 -1.17798244 43.4328587 -1.36218191

Management Efficiency
Management is the most important ingredient that ensures sound
functioning of banks. With increased competition in the Indian
banking sector, efficiency and effectiveness have become the rule
as banks constantly strive to improve the productivity of their
employees.
Theparameters used to assess the quality of management gives the

measurement of the efficiency and effectiveness of management.
The ratios of this segment are:

◦ Total Advances to Total Deposits
◦ Net Profit per Employee
◦ Business per Employee
◦ Return on Net Worth
Total Advances to Total Deposit
This ratio measures the efficiency of the management in
converting deposits into advances.
Total deposits include demand deposits, saving deposits, term
deposits and deposits of other bank. Total advances also include
the receivables.
Total advances to Total Deposits = Total advances / Total Deposits X 100

(Rs. in Crore)
Total Advance(cr.) 125830.59 181205.6 631914.15 175035.29
Total Deposits(cr.) 167404.44 202016.6 804116.23 241044.26

Total Advance to Total
Deposit(%) 75.1656228 89.6983713 78.584927 72.6154151
Net Profit per Employee
It is arrived at by dividing the Net profit earned by the bank by
total number of employees. Higher the ratio, higher will be the
efficiency of management.
Net Profit per Employee = Net Profit / No. of Employee

(Rs. in Crore)
Net Profit(Cr.) 2948.65 4024.98 9166.05 3058.33
No. of Employee 52096 36000 200299 38960
Net Profit per Employee (cr.) 0.056600315 0.111805 0.045762 0.078499

Business per Employee
It is arrived at by dividing total business by total number of
employees. Business includes the sum total advances and deposits
in a particular year.
Business per Employee = Total Business / No. of Employee

(Rs. in Crore)
Deposit + Advance(cr.) 293235.03 383222.2 1436030.38 416079.55
No. of Employee 52096 36000 200299 38960
Business per Employee(cr.) 5.628743666 10.64506111 7.1694336 10.67965991

Return on Net Worth
It is a measure of the profitability of a company. PAT is expressed
as a percentage of Average Net Worth.
RONW = Net Profit / Net Worth X 100

(Rs. in Crore)
Net profit(cr.) 2948.7 4024.98 9166.05 3058.33
Net Worth(cr.) 21522.49 51618.37 65949.2 15106.39
Return on Net Worth(%) 13.70055231 7.797572841 13.8986523 20.24527369

Earning Quality
It assesses the quality of income in terms
of income generated by core activities i.e.,
income from lending operations.
This segment contains the following:
◦ Operating Profit to Total Assets
◦ Net Profit to Average Assets
◦ Percentage Growth in Net Profit
◦ Net Interest Margin
Operating Profit to Total Assets
This is arrived at by dividing the operating profit by Total Assets.
Operating Profit to Total Assets = Operating Profit / Total assets

(Rs. in Crore)
Operating Profit(cr.) 4863.44 5552.3 14578.54 3875.53
Total Assets(cr.) 222458.56 363399.71 1053413.74 278316.71

Operating profit to Avg. Total 1.38393296
Asset (%) 2.186222908 1.527876838 4 1.392489154
Net Profit to Average Assets
This ratio measures return on assets employed or the efficiency in
utilization of the assets.
It is arrived at by dividing the Net Profit by Average Assets, which
is the average of total assets in the current year and previous year.
Net Profit to Average Assets = Net Profit / Average Assets

(Rs. in Crore)
Net Profit(cr.) 2948.65 4024.98 9166.05 3058.33
Avg. Total Assets(cr.) 202864.67 371350.335 1008922.91 252861.72

Net Profit to Average Assets 0.90849854
(%) 1.453505926 1.083876766 9 1.209487146
Percent Change in Net Profit
It is percentage change in net profit from last year.
It arrived by dividing changes in net profit by net profit at
beginning.
% Change in Net Profit = Changes in Net Profit / Net Profit at Beginning X 100

(Rs. in Crore)
profit for year ending march
2009 2244.94 3758.13 9121.23 2227.2
profit for year ending march
2010 2948.7 4024.98 9166.05 3058.33
0.48897834
% change in net profit 23.86678875 6.629846608 9 27.17594243
Net Interest Margin
It is an important measure of a bank’s core income (income from
lending operation).
Net Interest Margin = Interest Earned – Interest Expended / Average Total Assets
Net Interest Margin (%) 4.2 2.4 2.66 3.12

Liquidity
The business of banking is all about borrowing and lending
money. Timely repayment of deposits is of crucial importance
to avoid a run on a bank.
Hence, banks have to ensure that they always maintain enough

liquidity. Through mandatory Statutory Liquidity Ratio (SLR)
and Cash Reserve Ratio (CRR), RBI ensures that banks
maintain ample liquidity.
Itcontains the following:

◦ Liquid Assets to Demand Deposits
◦ Liquid Assets to Total Deposits
◦ Liquid Assets to Total Assets
Liquid Assets to Demand Deposits
This ratio measures the ability of a bank to meet demand from
demand deposits in a particular year.
Liquid assets include cash in hand, balance with RBI, balance with
other banks (both in India and abroad), and money at call and
short notice.
Liquid Assets to Demand Deposits = Liquid Assets / Demand Deposits

(Rs. in Crore)
Liquid Assets (cr.) 29942.39 38873.69 96183.85 35467.06
Demand Deposits (cr.) 87104 62668 346563 22328.6084

Liquid Assets to Demand 27.7536407
deposits 34.37544774 62.03116423 5 158.8413365
Liquid Assets to Total Deposits
Liquid Assets include cash in hand, balance with RBI, balance
with other banks (both in India and abroad), and money at call and
short notice and capital work in progress.
Total Deposits include demand deposits, saving deposits, term
deposits and deposits of other financial institutions.
Liquid Assets to Total Deposits = Liquid Assets / Total Deposits

(Rs. in Crore)
Liquid Assets(cr.) 29942.39 38873.69 96183.85 35467.06
Total Deposit(cr.) 167404 202017 804116.23 241044

Liquid Assets to Total
Deposit(%) 17.88630499 19.24278155 11.96143622 14.71393604
Liquid Assets to Total Assets
Liquid Assets as measured as percentage of Total Assets.
Liquid Assets to Total Assets = Liquid Assets / Total Assets

(Rs. in Crore)
Liquid Assets(cr.) 29942.39 38873.69 96183.85 35467.06
Total Assets(cr.) 222458.56 363399.71 1053413.74 278316.71

Liquid Assets to Total Assets
(%) 13.45976078 10.69722648 9.13068117 12.74341738
Analysis
RATIO WEIGHTAGE
Capital Adequacy Out of 27%
Capital Risk Adequacy Ratio 9%
Debt Equity Ratio 9%
Total Advance to Total Asset Ratio 9%
Asset Quality Out of 18%
Net NPA to Total Assets 6%
Net NPA to Total Advances 6%
Total Investment to Total Asset 6%
Management Out of 16%
Total Advance to Total Deposits 4%
Business per Employee 4%
Profit per Employee 4%
Return on Net Worth 4%
Earnings Out of 12%
Operating Profit to Average Working Fund 3%
Net Profit to Average Asset 3%
% Growth in Net Profit 3%
Net Interest Margin 3%
Liquidity Out of 27%
Liquid Asset to Total Asset 9%
Liquidity Asset to Demand Deposit 9%
Liquidity Asset to Total Deposit 9%
Total 100%
Capital Adequacy Marks
1 2 3 4 5 6 7 8 9
Capital Risk Adequacy Ratio Below 12 12 to14.5 14.5-17 17-19.5 19.5-22 22-24.5 24.5-27 27.29.5 Above 29.5
Debt Equity Ratio Above 20 17.5-20 15-17.5 12.5-15 10-12.5 7.5-10 5-7.5 2.5-5 Below 2.5
Total Advance to Total Asset Ratio Below35 35-40 40-45 45-50 50-55 55-60 60-65 65-70 Above 70
Asset Quality Marks
1 2 3 4 5 6
Net NPA to Total Assets Above .25 .2-.25 1.5-.2 .1-.15 0.05-.1 Below 0.05
Net NPA to Total Advances Above .5 .4-.5 .3-.4 .2-.3 .1-.2 Below 0.1
Above 30 25-30 20-25 15-20 10-15 Below 10
Management Marks
1 2 3 4
Total Advance to Total Deposits Below 50 50-60 60-70 Above 70
Business per Employee Below 5 5-7.5 7.5-10 Above 10
Profit per Employee Below 3 3-6 6-9 Above 9
Return on Net Worth Below 7 7-14 14-21 Above 21

Earnings Marks
0.5 1 1.5 2 2.5 3
Operating Profit to Average Working Above

Fund Below 1.25 1.25-1.5 1.5-1.75 1.75-2 2-2.25 2.25
Above
Net Profit to Average Asset Below 0.75 .75-1 1-1.25 1.25-1.5 1.5-1.75 1.75
% Growth in Net Profit Below 5 5-10 10-15 15-20 20-25 Above 25
Net Interest Margin Below 1.5 1.5-2 2-2.5 2.5-3 3.3.5 Above 3.5
Liquidity Marks
1 2 3 4 5 6 7 8 9
Liquid Asset to Total Asset Below 5 5-7 7-9 9-11 11-13 13-15 15-17 17-19 Above 19
Liquidity Asset to Demand Deposit Below 30 30-35 35-40 40-45 45-50 50-55 55-60 60-65 Above 65
Liquidity Asset to Total Deposit Below 7 7-9 9-11 11-13 13-15 15-17 17-19 19-21 Above 21
Ratios HDFC Bank ICICI Bank SBI BOB
Capital Adequacy
Capital Risk Adequacy Ratio 3 4 1 2
Debt Equity Ratio 6 7 4 3
Total Advance to Total Asset Ratio 6 5 7 7
Asset Quality
Net NPA to Total Assets 3 4 1 2
Net NPA to Total Advances 3 4 1 2
2 1 2 3
Management
Total Advance to Total Deposits 4 4 4 4
Business per Employee 2 4 2 4
Profit per Employee 2 4 2 3
Return on Net Worth 2 2 2 3
Earnings
Operating Profit to Average Working Fund 2.5 1.5 1 1
Net Profit to Average Asset 2 1.5 1 1.5
% Growth in Net Profit 2.5 1 0.5 3
Net Interest Margin 3 1.5 2 2.5
Liquidity
Liquid Asset to Total Asset 6 4 4 5
Liquidity Asset to Demand Deposit 2 8 1 9
Liquidity Asset to Total Deposit 7 8 4 5
Total 58 64.5 39.5 60

Summary of
Financial Performance
of
Schedule Commercial Banks
(RBI Report)
Overview of the Financial Stability
Global Financial Crisis has impacted relatively low.
Few small and medium level impact can be observed

through the balance sheet
Year 20009-10 has seen decline in growth of balance

sheet compare to the year of 2008-09
Foreign banks and Public sector banks has seen

slowdown in growth where the Private Banks has
seen the growth is the only exception
Major Liability of the SCBs

Deposits is one of the main factor which has largely caused to the
slowdown to the growth of balance sheet, as if it contains 78% of
the total liabilities of all commercial banks in India
Declaration in growth of the deposit has been registered in three

consecutive year since 2007-08,
One of the factor for the decline in growth is the low interest rate.
Composition of the deposits however has been changed

significantly where CASA(Current and Saving Account)
contribution towards the total deposit has been increase
tremendously compare to other term deposits
Cont…
CASA contribution become almost half of the total
deposits of the banks
Othermajor liability of the Bank is the Borrowing

which consist of 8.7% of Balance Sheet
Borrowing has also shown sharp downturn in term

of growth in year 2009-10 compare to previous year
Growth has been declined from 56.5% to 10.8%

Major Assets of the SCBs
 Major part of the Assets of the SCBs has been captured by
1. Bank Credit,
2. Investments
3. Loan and Advance
 Effect of these component can largely affect the balance sheet.
 Bank Credit has been continuously decline in the last subsequent year. It
has reached to a low of 16.6% in the year of the 2009-10 from the high of
2004-05 where it has reached to the 30%
 Major factor of the decline in the bank credit is the decline in the deposits
of the bank which is the major source of funds for the banks
 Similar to the Bank Credit, Growth in Investment has also been decline in
the last few years
Contd…
Composition of Investment has also shown some changes where
Banks has increased their investment in Non-Approved Securities.
Non-Approved Securities consist of Mutual Funds, Debenture and

Commercial Paper
Non-Approved Securities consists of 48% of total investment in

2009-10
Investment in Approved securities has decrease to 72.7 in year of

2009-10 from the 87 in year of 2008-09
Investment in non-approved securities has been increased from the 13

in 2008-09 to 27.3 in 2009-2010
Reason behind the increase in the Non-approved securities investment

is the preference of the bank that has shown more interest in the low-
Overview of the Financial
Performance
 Growth in Income has been slowdown in the year of 2009-10
compare to previous year
 Major factor for the decline in income is the decrease in the

growth of the interest earning and non-interest earnings.
 Decline has been shown in growth of the expenditure of the

bank in year 2009-10
 Decline in growth of the both component has impacted on the

profitability of the banks which has been recorded a sharp
decline in the year of the 2009-10,
Contd…
 The growth in the profit of the bank has been registered
10.4% which is much lower compare to the previous
year
 Return on Asset(ROA) which is another indicator of the

financial performance of the bank has also shown
decline in growth in 2009-10
 The other indicator of the financial performance like

Return on Equity and Return on Cost of Fund has also
been decline in the year of 2009-10
Contd….
CRAR(Capital to Risk weighted Assets Ratio) has
shown the marginal rise in the year of the 2009-10
where it has been increased from the 13.0% in 2008-09
to 13.2% in 2009-10
Itis s it is much above the minimum ratio of 9% by RBI

which signifies that Indian bank has successfully
managed to meet the increased capital requirement
under the changed framework of Basel II.
CRAR is consist of the Capita and the Reserve and

surplus which is the financial strength of any bank.
Contd….
One of the important factor for soundness of banks
is their non-performing assets(NPA).
Indian banks has seen steady improvement as

evident from a decline level of net Non Performing
assets ratio since 1999 which has been steady
decline from 14.6% in 1999 to 2.25 percent at the
end of 2008.
Butin the year of 2009-10 it has increased to 2.39

which is a result of the global financial crisis.
Bibliography
www.sbi.co.in
www.bankofbaroda.com
www.hdfcbank.com
www.icicibank.com
www.moneycontrol.com
www.money.rediff.com
www.rbidocs.rbi.org.in/rdocs/Publications
/PDFs/RTP081110FL.pdf
Thank
You

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Analysis of financial statements of banks

Presented to, Prepared by,

 Now let us discuss some important data of financial

◦ Capital Adequacy Ratio.

Debt-Equity Ratio = Debt / Equity × 100

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Total Debt(cr.) 180320.13 296280.17 907127.83 254394.35

Net Worth(cr.) 21522.49 51618.37 65949.2 15106.39

Total Debt-Equity Ratio(%) 8.39 5.74 13.75 16.84

Advances to Assets = (Total Advances / Total assets) × 100

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Total Advances(cr.) 125830.59 181205.6 631914.15 175035.29

Total Assets(cr.) 222458.56 363399.71 1053413.74 278316.71

Advance to Assets(cr.) 0.57 0.50 0.60 0.63

An NPA is defined generally as a credit facility in respect

This segment contain following ratio:

Net NPAs to Total Assets = Gross NPAs / Total Assets X 100

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Net NPAs(cr.) 394.63 461.4 13782.97 382.75

Total Assets(cr.) 222458.56 363399.71 1053413.74 174820.23

Net NPAs to Total Assets 0.17 0.13 1.3 0.21

Net NPAs to Total Advances = (Gross NPAs / Total Advances) x 100

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Net NPAs(cr.) 394.63 461.4 13782.97 382.75

Total Advances(cr.) 125830.59 181205.6 858074.46 87481.98

Total Investments to Total Assets = Total Investments / Total Assets × 100

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Total Investment(cr.) 58607.62 120892.8 285790.07 61182.38

Total Assets(cr.) 222458.56 363399.71 1053413.74 278316.71

Total Investment to Assets 0.263454101 0.332671702 0.27129898 0.219830063

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Change in Net NPAs(cr.) -129.64 -55 3365.66 -26.99

Net NPAs at beginning (cr.) 1951.53 4669 7749.11 1981.38

% Change in Net NPAs(%) -6.64299293 -1.17798244 43.4328587 -1.36218191

Theparameters used to assess the quality of management gives the

The ratios of this segment are:

Total advances to Total Deposits = Total advances / Total Deposits X 100

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Total Advance(cr.) 125830.59 181205.6 631914.15 175035.29

Total Deposits(cr.) 167404.44 202016.6 804116.23 241044.26

Net Profit per Employee = Net Profit / No. of Employee

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Net Profit(Cr.) 2948.65 4024.98 9166.05 3058.33

No. of Employee 52096 36000 200299 38960

Net Profit per Employee (cr.) 0.056600315 0.111805 0.045762 0.078499

Business per Employee = Total Business / No. of Employee

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Deposit + Advance(cr.) 293235.03 383222.2 1436030.38 416079.55

No. of Employee 52096 36000 200299 38960

Business per Employee(cr.) 5.628743666 10.64506111 7.1694336 10.67965991

RONW = Net Profit / Net Worth X 100

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Net profit(cr.) 2948.7 4024.98 9166.05 3058.33

Net Worth(cr.) 21522.49 51618.37 65949.2 15106.39

Return on Net Worth(%) 13.70055231 7.797572841 13.8986523 20.24527369

Operating Profit to Total Assets = Operating Profit / Total assets

Particular (2009-10) HDFC Bank ICICI Bank SBI BOB

Operating Profit(cr.) 4863.44 5552.3 14578.54 3875.53

Total Assets(cr.) 222458.56 363399.71 1053413.74 278316.71