YES Bank India

YES Bank India is a new age private sector bank in India. Founded by Rana Kapoor with a goal to set up a high quality, c
that would cater to the "Future Industries of India". It is also the only bank that has been awarded Greenfield license
The bank offers a range of financial products and services to its clients, which include Corporate and Institutional Ban
Financial Markets, Corporate Finance, Retail and Wealth Management etc. 

YES Bank Limited follows international best practices, premier standards of service quality and operational excellence

and solutions. Its knowledge driven approach is one of its key strengths. The operations of bank are based on 7 featur

Technology Edge, Corporate Governance, Responsible Banking, and Growth. YES Bank India is also associated with vario

Triple Bottom Line Investing (TBLI), the Clinton Global Initiative (CGI) and Tallberg Forum etc

It's also become a signatory with the United Nations Environment Programme. YES Bank India is the first Indian bank

Financial Performance
For the For the For the Half For the Half For the Year
Particulars(Rs. Quarter Ended Quarter Ended Year Ended Year Ended Ended
in Lakhs) 30.09.09 30.09.08 30.09.09 30.09.08 31.03.09

Interest Earned 52,691 48,966 106,956 90,433 200,332

Other Income 15,158 8,027 29,678 15,179 43,502

Total Income 67,849 56,993 136,634 105,612 243,834

Total
Expenditure 48,668 47,196 97,674 86,677 191,069
Net Profit 11,171 6,362 21,178 11,795 30,384

PRODUCT & SERVICES

YES Bank India offers a range of products and services to its clients across the nation.

Corporate Banking
Institutional Banking
Corporate Finance :
Infrastructure Banking Unit (IBU)
Structured & Project Unit (SP&F)
Financial Restructuring Unit (FRU)
Realty Banking Unit
Project Advisory & Syndication Unit
Branch Banking :
Saving Accounts
Current Accounts
No-frills Accounts
Non-resident Accounts
Fixed Deposits
5-Year Tax Efficient Fixed Deposits
Smart Saver Accounts
Smart Salary Accounts
YES FIRST Wealth Management :
ZERO Balance GOLD Savings Account
Relationship Pricing
Complimentary YES FIRST International GOLD Debit Card
Doorstep Banking
YES TOUCH Phone Banking Services
Net Banking
Mobile Banking
Money Monitor
Investment Banking :
Private Equity Syndication
Financial Advisory
Equity Capital Markets
Restructuring & Privatizations
Brokage Services
Financial Markets:
Foreign Exchange
Online Forex Solutions
Fixed Income
Derivatives & Structured Products
Commodity Risk Management Advisory
Liquidity & Balance Sheet Management
Transaction Banking :
Cash Management Services
Capital Market Services
Trade Services
Trade Finance
Address
 set up a high quality, customer centric, service driven private sector Indian bank
rded Greenfield license by the Reserve Bank of India in the past 14 years
te and Institutional Banking, Investment Banking, Business and Transaction Banking

operational excellence and use highest technologies to provide comprehensive banking financial

k are based on 7 features, viz. Financial Trust, Human Capital, Knowledge Bank

so associated with various global thought leadership forums including

s the first Indian bank to achieve the feat. 

across the nation.

Company >> Finance >> Profit & Loss
Yes Bank Ltd
Industry :Banks - Private Sector
(Rs in Crs)
Mar Mar Mar
   Year 10(12)  09(12)  08(12) 
  INCOME :
 Interest Earned 2,369.71 2,001.43 1,304.68
  Other Income 581.15 458.93 360.68
  Total 2,950.86 2,460.36 1,665.36
    II. Expenditure
  Interest expended 1,581.76 1,492.13 974.11
  Payments to/Provisions for Employees 256.89 218.02 202.41
  Operating Expenses & Administrative Expenses 102.71 77.85 52.12
 Depreciation 30.26 30.1 19.23
  Other Expenses, Provisions & Contingencies 252.75 176.35 111.01
 Provision for Tax 267.74 183.02 117.26
  Fringe Benefit tax 0 1.68 1.65
 Deferred Tax -18.99 -22.63 -12.45
   Total 2,473.12 2,156.52 1,465.34
  III. Profit & Loss
  Reported Net Profit 477.74 303.84 200.02
  Extraordinary Items -0.37 -0.1 -0.01
  Adjusted Net Profit 478.11 303.94 200.03
  Prior Year Adjustments 0 0 0
  Profit brought forward 405.78 245.08 105.3
   IV. Appropriations
   Transfer to Statutory Reserve 119.44 75.96 50.01
 Transfer to Other Reserves 31.52 67.18 10.23
  Trans. to Government /Proposed Dividend 59.61 0 0
  Balance carried forward to Balance Sheet 672.95 405.78 245.08
   Equity Dividend % 15 0 0
  Earnings Per Share-Unit Curr 13.81 10.23 6.76
   Earnings Per Share(Adj)-Unit Curr
  Book Value-Unit Curr 90.96 54.69 44.59
Mar Mar Mar
07(12)  06(12)  05(16) 

587.61 192.8 29.98

200.71 99.81 18.2
788.32 292.61 48.18

416.26 104.72 11.85

117.47 50.12 21.27
29.67 13.23 7.98
11.07 5.66 1.25
70.22 34.49 11.41
54.94 25.71 0.1
0.92 0.55 0
-6.6 2.81 -1.92
693.95 237.29 51.94

94.37 55.32 -3.76

0 -0.02 -0.02
94.37 55.34 -3.74
0 0 0
37.73 -3.76 0

23.59 13.83 0
3.21 0 0
0 0 0
105.3 37.73 -3.76
0 0 0
3.37 2.05 0

28.11 21.21 10.66

Company >> Finance >> Balance Sheet
Yes Bank Ltd

Industry :Banks - Private Sector

(Rs in Crs)
   Year Mar 10  Mar 09  Mar 08 
  SOURCES OF FUNDS :
 Capital 339.67 296.98 295.79
  Reserves Total 2,749.88 1,327.24 1,023.13
  Equity Share Warrants 0 0 0
   Equity Application Money 0 0 0
 Deposits 26,798.56 16,169.42 13,273.16
  Borrowings 4,749.08 3,701.68 986.21
 Other Liabilities & Provisions 1,745.32 1,405.47 1,404.93
   TOTAL LIABILITIES 36,382.51 22,900.79 16,983.22
  APPLICATION OF FUNDS :
 Cash & Balances with RBI 1,995.31 1,277.72 959.24
  Balances with Banks & money at Call 677.94 644.99 668.33
 Investments 10,209.94 7,117.02 5,093.71
  Advances 22,193.12 12,403.09 9,430.27
 Fixed Assets 115.47 131.11 101.17
  Other Assets 1,190.73 1,326.86 730.5
  Miscellaneous Expenditure not written off 0 0 0
   TOTAL ASSETS 36,382.51 22,900.79 16,983.22
 Contingent Liability 105,778.93 65,765.55 68,883.40
   Bills for collection 153.43 192.93 788.57
 http://www.capitaline.com
Mar 07  Mar 06  Mar 05 

280 270 200

507.06 302.69 13.24
0 0 0
0 0 0
8,220.39 2,910.38 663.03
867.32 464.76 369.74
1,230.16 216.26 29.16
11,104.93 4,164.09 1,275.17

389.76 88.17 41.34

903.08 127.41 11.69
3,073.12 1,350.19 394.86
6,289.74 2,407.09 760.98
70.87 34.72 19.64
378.36 156.51 46.66
0 0 0
11,104.93 4,164.09 1,275.17
52,150.40 17,508.24 6,689.23
100.71 1.3 0
Common Size Balance Sheet

   Year Mar 09  Mar 10 

Owners Equity
 Capital 296.98 339.67
  Reserves Total 1,327.24 2,749.88
Total Of Owners Equity 1,624.22 3,089.55
Long Term Liabilities
 Deposits 16,169.42 26,798.56
  Borrowings 3,701.68
19,871.1 4,749.08
31,547.6
Total Long Term Liability 0 4
 Current Liabilities & Provisions 1,405.47
22,900.7 1,745.32
36,382.5
Total Liability 9 1
Assets
Fix Assets 131.11 115.47
Long Term Investments
Investments 7,117.02 10,209.94
Advances 12,403.09 22,193.12
Total Investment ### ###
Current Asset
 Cash & Balances with RBI 1,277.72 1,995.31
  Balances with Banks & money at Call 644.99 677.94
Other Assets 1,326.86 1,190.73
Total Current Assets 3,249.57 3,863.98
Total Assets ### ###

INTERPRETATION
LIQUIDITY POSITION - It reflects the short term position of the company .It is determined through c
Here the current assets of the company are more then current liabilities and also the working capital o
is more then 1844.1 in year 2009. the increase in working capital of the bank reflects the improvemen
Hence it can be concluded that the financial position of the bank is satisfactory.

SOLVANCY POSITION - it reflects the long term position of the company. Long term position of the b
long term investment & fix assets . In year 2010 the long term investment is more then long term bo
then in year 2009.But still there was improvement in long term position of the bank. When long term
long term borrowing then the solvency position of the company is said to be satisfactory. There is slig
an increase of 4% (appx ) in investment. Thus the solvency position of the bank has improved over th

PROFITABILITY POSITION - It reflects the profit earning capacity of the company. It is estimated thr
Here both the capital and reserves of bank has increased in year 2010. There is appx 1.5% increase in
In profits of the bank. Hence it can be said that the overall profitability position of the bank is improvi
Common Size Statement

   Year 2009 2010

  INCOME :
 Interest Earned 2001.43 2,369.71
  Other Income 458.93 581.15
  Total Income 2460.36 2,950.86
LESS cost of goods sold 0 0
GROSS PROFIT 2460.36 2,950.86
Operating Expenses
  Payments to/Provisions for Employees 218.02 256.89
  Other Expenses, Provisions & Contingencies 176.35 252.75
  Operating Expenses & Administrative Expenses 77.85 102.71
LESS Total Operating Expenses 472.22 612.35
OPERATING PROFTTS 1988.14 2,338.51
LESS Non Operating Expenses
 Depreciation 30.1 30.26
LESS Total Non Operating Expenses 30.1 30.26
EBIT 1958.04 2308.25
LESS Interest expended 1492.13 1,581.76
EBT 465.91 726.49
 LESS Provision for Tax 183.02 267.74
 LESS Fringe Benefit tax 1.68 0
 LESS Deferred Tax -22.63 -18.99
  NET PROFIT 303.84 477.74
  
  

INTERPRETATION
GROSS PROFIT - The gross profit of the bank is its total income as there is no manufacturing expens
been increased by 490 crores during the year 2010. It shows the increase in profits and expansion of
reflects that bank is in better position to pay its long term borrowings. Thus contributes to the better s

OPERATING EXPENSES - There is an slight increase in operating expenses in year 2010. This increa
Increase in expenses is much less then increase in income which leads to increase in operating profits
bank and its employees.

NET PROFIT - Net Profit of the bank has been increased by appx 4% in year 2010 over year 2009. Th
in operating expenses and also due to better quality of assets there is decrease in value of depreciati
7%. Increase in net profit indicates better profitability and solvency position of bank.
 2009% 2010%

1.3 0.93
5.8 7.56
7.09 8.49
0 0
70.61 73.66
16.16 13.05
86.77 86.71
6.14 4.8
100 100

0.57 0.32

31.08 28.06
54.16 61
85.24 89.06

5.58 5.48
2.82 1.86
5.79 3.27
14.19 10.62
100 100

mpany .It is determined through current assets and current liabilities of the company.
ies and also the working capital of the company in year 2010 is 2118.66 which
he bank reflects the improvement in liquidity position of the bank.
atisfactory.

pany. Long term position of the bank is estimated through long term borrowing and
tment is more then long term borrowings but Fix Asset of bank was less in year 2010
tion of the bank. When long term investments of the company are more then
d to be satisfactory. There is slight decrease in the bowering of the bank while
of the bank has improved over the period of time.

f the company. It is estimated through the owners equity fund of the company.
0. There is appx 1.5% increase in owners equity fund. Which reflects the overall increase
ty position of the bank is improving .
 2009% 2010%

81.35 80.31
18.65 19.69
100 100
0 0
100 100

8.86 8.71
7.17 8.57
3.16 3.48
19.19 20.75
80.81 79.25

1.22 1.03
1.22 1.03
79.58 78.22
60.65 53.6
18.94 29.53
7.44 9.07
0.07 0
-0.92 -0.64
12.35 16.19

here is no manufacturing expenses involved in banking sector. Total revenue of the bank has
ease in profits and expansion of activities of the bank. This increase in the income
s. Thus contributes to the better solvency position of bank.

xpenses in year 2010. This increase in expenses is due to expansion in activities of bank.
ds to increase in operating profits of the bank. This indicates increase in efficiency of

% in year 2010 over year 2009. This is due to increase in the total income is more then increase
s decrease in value of depreciation and the interest paid has also come down by appx
osition of bank.
.

rease
 bank has

bank.
f

en increase
px
Comparative Balance Sheet

   Year Mar 09  Mar 10 

Owners Equity
 Capital 296.98 339.67
  Reserves Total 1,327.24 2,749.88
Total Of Owners Equity 1624.22 3089.55
Long Term Liabilities
 Deposits 16,169.42 26,798.56
  Borrowings 3,701.68
19,871.1 4,749.08
Total Long Term Liability 0 31,547.64
 Current Liabilities & Provisions 1,405.47
22,900.7 1,745.32
Total Liability 9 36,382.51
Assets
Fix Assets 131.11 115.47
Long Term Investments
Investments 7,117.02 10,209.94
Advances 12,403.09 22,193.12
Total Investment 19520.11 32403.06
Current Asset
 Cash & Balances with RBI 1,277.72 1,995.31
  Balances with Banks & money at Call 644.99 677.94
Other Assets 1,326.86 1,190.73
Total Current Assets 3249.57 3863.98
Total Assets 22900.79 36382.51

INTERPRETATION
LIQUIDITY POSITION - It reflects the short term position of the bank. This position is estimated by cu
in working capital of company in year 2010 as there is increase in the current assets of bank but incre
current liabilities. The Current Ratio of bank in year 2010 is app. 2.2:1 that is current assets of the ban
thumb rule. So we can conclude that solvency of increase in current liabilities the short term position

SOLVANCY POSITION - It indicates the long term position of the bank. It include long term investme
the long term investment and long term borrowings but increase in long term investment is more the
bank is in better position to pay its long term debts. Solvency position of bank is satisfactory.

PROFITABILITY POSITION - It is estimated to know the profit earning capacity of the company. It is
both capital and reserves of the bank which indicates the increase in the profits of bank and improve
more and more investors in the bank and will increase the goodwill of the bank.

Comparative Statement
   Year 2009 2010
  INCOME :
 Interest Earned 2001.43 2,369.71
  Other Income 458.93 581.15
  Total Income 2460.36 2,950.86
LESS cost of goods sold 0 0
GROSS PROFIT 2460.36 2,950.86
Operating Expenses
  Payments to/Provisions for Employees 218.02 256.89
  Other Expenses, Provisions & Contingencies 176.35 252.75
  Operating Expenses & Administrative Expenses 77.85 102.71
LESS Total Operating Expenses 472.22 612.35
OPERATING PROFTTS 1988.14 2,338.51
LESS Non Operating Expenses
 Depreciation 30.1 30.26
LESS Total Non Operating Expenses 30.1 30.26
EBIT 1958.04 2308.25
LESS Interest expended 1492.13 1,581.76
EBT 465.91 726.49
 LESS Provision for Tax 183.02 267.74
 LESS Fringe Benefit tax 1.68 0
 LESS Deferred Tax -22.63 -18.99
  NET PROFIT 303.84 477.74

INTERPRETATION
GROSS PROFIT - The gross profit of the bank is its total income as there is no manufacturing expens
income by 19% during the year 2010. the increase in the total income of the bank reflects the strong

OPERATING EXPENSES - The operating expenses of the bank has been increased and increase in ex
The increase in expenses can be due to expansion of activities of bank. The operating profit of the ba
this can be due to increase in efficiency of banks employees.

NET PROFIT - Net profit of the bank has increased by appx 57% during the year 2010. This reflects t
Increase in net profit is due to increase in the income of the bank.
 Change in amount Change in %

42.69 14.37
1422.64 107.19
1465.33 90.22

10629.14 65.74
1047.4 28.3
11676.54 58.76
339.85 24.18
13481.72 58.87

-15.64 -11.93

3092.92 43.46
9790.03 78.93
12882.95 66

717.59 56.16
32.95 5.11
-136.13 -10.26
614.41 18.91
13481.72 58.87

k. This position is estimated by current assets and liabilities of the bank. There is increase
e current assets of bank but increase in current assets of bank is less then increase in
1 that is current assets of the bank is 2.2 times of current liabilities which follows the
iabilities the short term position of bank is stable as it follows the thumb rule of 2:1.

nk. It include long term investment & fix assets and long term liabilities. There is increase in
ong term investment is more then increase in long term liabilities. Thus it states that
n of bank is satisfactory.

ng capacity of the company. It is includes owners equity fund. There is an increase in

the profits of bank and improved profitability position of the bank. It will attract
f the bank.
 Change in amount Change in %

368.28 18.4
122.22 26.63
490.50 19.94
0.00 0
490.50 19.94

38.87 17.83
76.40 43.32
24.86 31.93
140.13 29.67
350.37 17.62

0.16 0.53
0.16 0.53
350.21 17.89
89.63 6.01
260.58 55.93
84.72 46.29
-1.68 -100
3.64 -16.08
173.90 57.23

here is no manufacturing expenses in the banking sector. There is an increase in the total
e of the bank reflects the strong profitability position of the bank.

een increased and increase in expenses is more then increase in income of the bank.
k. The operating profit of the bank has been increasing during the year 2010

ing the year 2010. This reflects the better solvency and profitability position of the bank.
rease

rease in
t

n
e total

k.

bank.
Trend Analysis
LIQUIDITY POSITION

Year Cash With RBI Trend Money At Call Trend

2009 1277.72 100 644.99 100
2010 1995.31 156.16 677.94 105.11

INTERPRETATION
The cash with RBI has been increasing, it is the investment made by bank with the central bank and b
Increase in this balance is beneficial for bank. There is 5% increase in the value of money at call it is t
decrease of about 10% in amount of other assets which leads to decrease in working capital of bank.
current assets. Therefore the liquidity position of the bank is stable.

SOLVENCY POSITION

Year Fix Assets Trend Long Term Investments Trend

2009 131.11 100 19520.11 100
2010 115.47 88.07 32403.06 166

INTERPRETATION
There is decrease of about 12% in fix assets of the company, which indicates the threat to the solvenc
term investment which is more then increase in long term liabilities the solvency position of the bank
paying its long term liabilities.

PROFITABILITY POSITION

Year Capital Trend Reserves Trend

2009 296.98 100 1327.24 100
2010 339.67 114.37 2,749.88 207.19

INTERPRETATION
There is increase in the capital of bank by 14.37% which indicates that more people are interested in
position and also there is increase in the reserves of the bank which indicates the increase in the prof
position of the bank is satisfactory.
 Other Assets Trend Current Liabilities Trend
1326.86 100 1405.47 100
1,190.73 89.74 1,745.32 124.18

nk with the central bank and bank can withdraw this amount at the time of emergency.
he value of money at call it is the short term loan given by bank to other bank. There is
se in working capital of bank. Increase in current liabilities is less then increase in

Long Term Liabilities Trend

19,871.10 100.00
31547.64 158.76

cates the threat to the solvency position of the bank but due to increase of 65% in long
solvency position of the bank has improved which indicates that bank is capable of

more people are interested in investing in the bank due to its stable liquidity and solvency
icates the increase in the profit earning capacity of the bank. Hence the profitability
gency.
here is
n

in long
of

solvency
lity
Ratio Analysis
BALANCE SHEET
   Year
Owners Equity
 Capital
  Reserves Total
Total Of Owners Equity
Long Term Liabilities
 Deposits
  Borrowings
Total Long Term Liability
 Current Liabilities & Provisions
Total Liability
Assets
Fix Assets
Long Term Investments
Investments
Advances
Total Investment
Current Asset
 Cash & Balances with RBI
  Balances with Banks & money at Call
Other Assets
Total Current Assets
Total Assets

RATIOS
Liquidity Ratio
Current Ratio : Current Asset/Current Laibilities
Ouick Ratio : Ouick Assets/Current Laibilities
Absolute Liouid Ratio: Ab liquid Asset/current laubility

Solvency Ratio
Debt Equity Ratio:Total Debt/Total Owners Equity
Funded Debt To Total Capitalization: Funded debt/total Capitalization*100
Propritrry Ratio: Share Holder Fund/Total Asset*100
Solvency Ratio: Total Laibilities To Outsiders/Total Assets
Fix Asset To Net Worth Ratio: Fix Asset After Depriciation/Net Worth

INTERPRETATION
LIQUIDITY RATIOS
Current Ratio: The rule of thumb for current ratio is 2:1 that is current asset should be twice the a
& 2.21:1 there is reduction in the year 2010 but the ratio is more then 2:1 in both years . This indicate
Quick Ratio: The rule of thumb for quick ratio is 1:1 which means that quick assets i.e current asset
here the quick ratio is 2.3 and 2.2 in the year 2009 and year 2010. which is more then the thumb rule

Absolute Liquid Ratio: The thumb rule for absolute liquid asset is 0.5:1 that is that means that abso
be half of the current laibilities. Here the ratio is 1.3 & 1.5 which is more then thumb rule this indicate
of bank in year 2010.

SOLVANCY RATIO
Debt Equidity Ratio: this ratio indicate the extent of funds provided by long term lenders in compar
The thumb rule for this ratio is 2:1 i.e long term borrowings should be twice of owners equity. High rat
thumb rule. This indicates the risky financial position of the bank. This ratio has been decreased in the

Funded Debt To Total Capitalization: there is no thumb rule for the ratio but 50 to 55 % is conside
the years indicates that the banks financial position is very risky as it depends more on outsiders borr
margin of safety decreases.

Propritery Ratio: A higher propritery ratio is generally treated as indicator of sound financial positio
propotion of total asset is financed by equity and there is less dependance of firm on outsiders equity
ratio indicates a danger signal for long term lenders as it reflects low safety margin to them. Lower th
is facing the risk of losing there money by investing in the bank.

Solvancy Ratio: This ratio indicates the propotion of out siders laibilities with respect to the total ass
company. This ratio is used by the creditors of the company. Lower the ratio more will be the margin
high. This reflects the risky financial position of the bank.

Fix Asset To Net Worth Ratio: This ratio is used to know how much fix assets is financed by share
amount of share capital will be used to finance current asset which is favourable for company. If share
long term loan are used to purchase fix asset which is unfavourable for the company. Here the amoun
which indicates the improving liquidity position of the bank.
 Mar 09  Mar 10 

296.98 339.67
1,327.24 2,749.88
1624.22 3089.55

16,169.42 26,798.56
3,701.68 4,749.08
19,871.10 31,547.64
1,405.47 1,745.32
22,900.79 36,382.51

131.11 115.47

7,117.02 10,209.94
12,403.09 22,193.12
19520.11 32403.06

1,277.72 1,995.31
644.99 677.94
1,326.86 1,190.73
3249.57 3863.98
22900.79 36382.51

Mar-09 Mar-10

2.31 2.21
2.31 2.21
1.37 1.53

12.23 10.21
92.44 91.08
7.09 8.49
92.91 91.51
8.07 3.74

asset should be twice the amount of current laibilities. Here the current ratio is 2.3:1
in both years . This indicates the satisfactory performance of the bank.
uick assets i.e current asset - inventory-prepaid exp should be equal to current laibility.
is more then the thumb rule. This indicates the satisfactory performance of bank.

that is that means that absolute liquid asset i.e cash and marketable securities should
hen thumb rule this indicates the satisfactory and improving liquidity performance

long term lenders in comparision to the funds provided by the owner i.e shareholders.
ce of owners equity. High ratio indicates more risky firm. Here the ratio is more then
o has been decreased in the year 2010 which is good for bank.

tio but 50 to 55 % is considered to be satisfactory. Here the ratio is more then 55% in both
ends more on outsiders borrowings. High ratio is not preffered by creditors as there

or of sound financial position from long term point of view as it indicates that large
e of firm on outsiders equity. Here the ratio is appx 8% which is very less and this low
ty margin to them. Lower the ratio, less secured are the long term loans. So the lenders

with respect to the total assets. Lower the ratio better will be the position of the
tio more will be the margin of safety for them. Here ratio is appx 93% which is very

assets is financed by share capital. If share capital is more then fix asset then the rest of
ourable for company. If share capital amount is less then fix asset then the amount of
e company. Here the amount of share capital is more then the amount of fix assets
3:1
ility.

ould

ers.
n

% in both
e

e
ow
nders

rest of
of
s
Ratio Analysis
PROFIT/LOSS ACCOUNT
   Year
  INCOME :
 Interest Earned
  Other Income
  Total Income/Sales
LESS cost of goods sold
GROSS PROFIT
Operating Expenses
  Payments to/Provisions for Employees
  Other Expenses, Provisions & Contingencies
  Operating Expenses & Administrative Expenses
LESS Total Operating Expenses
OPERATING PROFTTS
LESS Non Operating Expenses
 Depreciation
LESS Total Non Operating Expenses
EBIT
LESS Interest expended
EBT
 LESS Provision for Tax
 LESS Fringe Benefit tax
 LESS Deferred Tax
  NET PROFIT

RATIOS
Solvency Ratio
Interest Coverage Ratio: Net Profit Before Interest and Tax/Fixed Interest Charges

Profitability Ratio
Gross Profit Ratio: Gross Profit/Net Sales*100
Net Profit Ratio: Net Profit After Tax/Net Sales*100
Operating Profit Ratio: Operating Net Profit/Net Sales*100
Operating Ratio: Operating Expenses/Net Sales*100
Return On Investment: Net Profit After Interest And Taxes/Shareholders Fund*100
Return On Equity Capital: EBIT-Preference Dividend/Equity Share Capital*100

INTERPRETATION
SOLVANCY RATIO
Intrest Coverage Ratio: This ratio indicates the times for which intrest can be paid from net profit.
the ratio is 1.4 in year 2010 which has been increased over the period. This shows the satisfactory an

PROFITABILITY RATIOS
Gross Profit Ratio: This ratio indicates the margin of profit available on sales. The higher the ratio b
bankins sector there is no cost of good sold so the total income of bank is treated as gross profit. The
2010 which indicates the satisfactory perfomance of the bank.

Net Profit Ratio: It is the profit which is earned by the company during the year after calculating all
company. Here the net profit of the company has been increased in the year 2010 by appx 4% which
the ratio indicates the improving and better profitability position of the bank.

Operating Profit Ratio: It is the measure of efficency and profitability of the business enterprise. Hi
the relation betwwen operating profit and net sales. Here the operating profit of the bank is 79% whic
of the bank.

Operating Ratio: It is the measure of the efficency and profitability of the business enterprise. The r
by the cost of goods sold and the operating expenses. Lower the ratio, better it is for the company, be
Here the ratio is appx 20% which indicates high margin of profits. Hence indicates good profitability p

Return On Investment: This ratio indicates the relation between profit after intrest and tax and sha
Here the ratio is appx 15% which has been declined by appx 3% in the year 2010 which indicates the

Return On Equity Capital: It is the earnings available for the equity shareholders. Higher the ratio b
the owners of the company. Here the ratio is 15% which can further be improved to make the profitab
 2009 2010

2001.43 2,369.71
458.93 581.15
2460.36 2,950.86
0 0
2460.36 2,950.86

218.02 256.89
176.35 252.75
77.85 102.71
472.22 612.35
1988.14 2,338.51

30.1 30.26
30.1 30.26
1958.04 2308.25
1492.13 1,581.76
465.91 726.49
183.02 267.74
1.68 0
-22.63 -18.99
303.84 477.74

1.31 1.46

100 100
12.35 16.19
80.81 79.25
19.19 20.75
18.71 15.46
18.71 15.46

aid from net profit. Higher the ratio better it is for the company. Here
the satisfactory and improving performance of the bank.
e higher the ratio better it is for the company. Here the ratio is 100% as in
as gross profit. The total income of the bank has been increased in the year

after calculating all expenses and taxes. Higher the ratio better it is for the
by appx 4% which is the good sign for the creditors and owners of the bank.

ness enterprise. Higher the ratio better it is for the company as it establishes
e bank is 79% which is high and reflects the better and satisfactory position

ss enterprise. The ratio indicates the extend of sales that is absorbed

or the company, because it will leave higher margin of profits on sales.
good profitability position of the bank.

est and tax and share holders fund. Higher the ratio better it is for the company.
which indicates the low or unsatisfactory profitability position of the bank.

s. Higher the ratio better it is for the company as share holders are considered as
o make the profitability position more sound.
Fund Flow Statement For Year Ending 31 March 2010

PERTICULARS Mar-09
Current Assets
 Cash & Balances with RBI 1,277.72
  Balances with Banks & money at Call 644.99
Other Assets 1,326.86
Total Current Assets (A) 3,249.57

Current Laibilities
 Current Liabilities & Provisions 1,405.47
Provision for tax 183.02
Provision to Employees 218.02
proposed dividend 0
Total Current Laibilities (B) 1,806.51
Working Capital (A-B) 1,443.06
Increase in working Capital 91.36

Funds From Ope

PERTICULARS AMOUNTS

Net Profit As Per P/L Acconnt

ADD Non Operating Expenses
Depreciation 30.26
Transfer to Reserve 1422.64
Total Non Operating Expenses
LESS Non operating incomes
FUNDS FROM OPERATIONS

SOURCES AMOUNT
Funds From Operations 1045.65
Issue Of Share Capital 42.69
Issue Of Deposits 10629.14
Issue Of Borrowings 1047.4
Sales Of Fix Assets 209.43
TOTAL 12974.31
g 31 March 2010
Schdule For Working Capital Changes

Mar-10 INC IN WORKING CAPITAL DEC IN WORKING CAPITAL

1,995.31 717.59 _
677.94 32.95 _
1,190.73 _ 136.13
3,863.98

1,745.32 _ 339.85
267.74 _ 84.72
256.89 _ 38.87
59.61 _ 59.61
2,329.56
1,534.42 750.54 659.18
91.36

Funds From Operations

AMOUNTS

173.9

1452.9
581.15
1045.65

Fund Flow Statement

APPLICATIONS AMOUNT
Increase in working capital 91.36
Purchase Of Investment 3092.92
Puchases Of Advances 9790.03

TOTAL 12974.31
Cash flow statement
Cash From Operating Activities
Net profit during the year 173.9
ADD Non Operating Expenses
Depriciation 30.26
Transfer To Reserves 1422.64
Total Non Operating Expenses 1452.9
LESS Non Operating Income 581.15
Net Profit before W C Changes 1045.65
ADD Dec in CA, Inc in CL
Decrease In Other Assets 136.13
Current Liabilities & Provisions 339.85
Total 475.98
LESS Inc in CA, Dec in CL 0
Provision for tax 267.74
Provision to Employees 256.89
proposed dividend 59.61
Total 584.24
Net Cash Flow From Operating Activities 2,105.87

Cash From Investing Activities

Sale Of Fix Assets 209.43
Purchase Of Investment 3092.92
Puchases Of Advances 9790.03
Payment To Employees 218.02
Payment Of Tax 183.02
Net Cash Used In Investing Activities ###

Cash From Financing Activities

Issue Of Share Capital 42.69
Issue Of Deposits 10629.14
Issue Of Borrowings 1047.4
Net Cash From Financing Activities 11719.23

NET CASH FLOW 750.54

cash And Cash Equillent At The Beginning Of The Period 1922.71
Cash And Cash Equillent At The End Of The Period 2,673.25