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Askri Bank Excel Sheet

This document contains the balance sheets and income statements for a bank from 2008 to 2012. The balance sheets show the bank's assets, liabilities, and equity over this period. The bank's total assets, liabilities, and equity all increased substantially from 2008 to 2012. The income statements show the bank's interest income and expenses, provisions, non-interest income and expenses, profit before tax, and net profit for each year. The bank's net interest income and net profit both increased from 2008 to 2010 but declined slightly in 2011 and 2012.

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219 views

Askri Bank Excel Sheet

This document contains the balance sheets and income statements for a bank from 2008 to 2012. The balance sheets show the bank's assets, liabilities, and equity over this period. The bank's total assets, liabilities, and equity all increased substantially from 2008 to 2012. The income statements show the bank's interest income and expenses, provisions, non-interest income and expenses, profit before tax, and net profit for each year. The bank's net interest income and net profit both increased from 2008 to 2010 but declined slightly in 2011 and 2012.

Uploaded by

raohasan
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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BALANCE SHEET

ASSETS

Cash and balances with treasury banks


Balances with other banks
Lendings to financial institutions
Investments
Advances
Operating fixed assets
Deferred tax assets
Other assets
TOTAL ASSETS

2008

2009

2010

16,029,666
3,967,816
4,479,754
35,464,972
128,818,242
8,345,054
0
9,021,883

19,385,850
8,374,640
4,649,059
66,885,617
135,039,901
9,332,361
0
10,686,010

22,565,190
3,787,538
9,194,186
102,100,063
152,784,254
10,084,422
0
14,264,476

206,127,387

254,353,438

314,780,129

2,584,828
15,190,148
167,505,312
2,996,100
16,573
16,173
4,779,448

2,945,670
19,300,163
205,912,903
5,994,900
11,543
333,925
4,866,463

3,089,984
25,554,777
255,908,149
5,992,500
5,556
85,507
8,111,431

392,257,292
13,038,805

480,946,386
14,987,871

603,207,530
16,032,225

4,058,774
7,689,227
338,225
16,111
936,468

5,073,467
7,287,041
803,716
17,263

1,806,384

6,427,440
7,712,855
679,638
28,728
1,183,564

13,038,805
206,127,387

14,987,871
254,353,438

16,032,225
314,780,129

Rupees in '000

LIABILITIES

Bills payable
Borrowings
Deposits and other accounts
Sub-ordinated loans
Liabilities against assets subject to finance lease
Deferred tax liabilities
Other liabilities
TOTAL LIABILITIES
NET ASSETS
OWNER'S EQUITY
Share capital

Reserves
Unappropriated profits
Non-Controling intrest
Surplus on Revaluation of Assets
TOTAL OWNER'S EQUITY
TOTAL LIABILITIES + OWNER'S EQUITY

2011

2012

26,168,206
6,236,116
1,613,584
133,655,387
150,712,556
9,451,033
0
16,028,838

24,435,422
8,865,303
6,341,474
145,354,253
143,727,835
8,901,522
0
15,585,465

343,865,720

353,211,274

2,756,032
17,274,979
291,499,395
6,990,100
2,893
46,908
7,413,555

3,700,156
8,376,740
306,929,729
6,987,300
1,018
83,139
7,305,811

655,327,118
17,881,858

673,121,823
19,827,381

7,070,184
8,135,795
1,380,018
28,377
1,267,484

8,130,711
8,541,776
1,114,869
29,441
2,010,584

17,881,858
343,865,720

19,827,381
353,211,274

BALANCE SHEET

2008

2009

2010

2011

7.78%

7.62%

7.17%

7.61%

1.92%

3.29%

1.20%

1.81%

2.17%

1.83%

2.92%

0.47%

17.21%

26.30%

32.44%

38.87%

62.49%

53.09%

48.54%

43.83%

4.05%

3.67%

3.20%

2.75%

0.00%

0.00%

0.00%

0.00%

4.38%

4.20%

4.53%

4.66%

100.00%

100.00%

100.00%

100.00%

1.25%

1.16%

0.98%

0.80%

7.37%

7.59%

8.12%

5.02%

81.26%

80.96%

81.30%

84.77%

1.45%

2.36%

1.90%

2.03%

0.01%

0.00%

0.00%

0.00%

0.01%

0.13%

0.03%

0.01%

2.32%

1.91%

2.58%

2.16%

93.67%
6.33%

94.11%
5.89%

94.91%
5.09%

94.80%
5.20%

1.97%
3.73%

1.99%
2.86%

2.04%
2.45%

2.06%
2.37%

0.16%

0.32%

0.22%

0.40%

0.01%

0.01%

0.01%

0.01%

0.45%

0.71%

0.38%

0.37%

6.33%
100.00%

5.89%
100.00%

5.09%
100.00%

5.20%
100.00%

ASSETS

Cash and balances with treasury banks


Balances with other banks
Lendings to financial institutions
Investments
Advances
Operating fixed assets
Deferred tax assets
Other assets
TOTAL ASSETS
LIABILITIES

Bills payable
Borrowings
Deposits and other accounts
Sub-ordinated loans
Liabilities against assets subject to finance lease
Deferred tax liabilities
Other liabilities
TOTAL LIABILITIES
NET ASSETS
OWNER'S EQUITY
Share capital

Reserves
Unappropriated profits
Non-Controling intrest
Surplus on Revaluation of Assets
TOTAL OWNER'S EQUITY
TOTAL LIABILITIES + OWNER'S EQUITY

2012
6.92%
2.51%
1.80%
41.15%
40.69%
2.52%
0.00%
4.41%
100.00%
1.05%
2.37%
86.90%
1.98%
0.00%
0.02%
2.07%
94.39%
5.61%
2.30%
2.42%
0.32%
0.01%
0.57%
5.61%
100.00%

BALANCE SHEET

2008

2009

2010

2011

Cash and balances with treasury banks


Balances with other banks
Lendings to financial institutions
Investments
Advances
Operating fixed assets
Deferred tax assets
Other assets

100.00%

120.94%

140.77%

163.25%

100.00%

211.06%

95.46%

157.17%

100.00%

103.78%

205.24%

36.02%

100.00%

188.60%

287.89%

376.87%

100.00%

104.83%

118.60%

117.00%

100.00%

111.83%

120.84%

113.25%

100.00%

0.00%

0.00%

0.00%

100.00%

118.45%

158.11%

177.67%

TOTAL ASSETS
LIABILITIES

100.00%

123.40%

152.71%

166.82%

Bills payable
Borrowings
Deposits and other accounts
Sub-ordinated loans
Liabilities against assets subject to finance lease
Deferred tax liabilities
Other liabilities

100.00%

113.96%

119.54%

106.62%

100.00%

127.06%

168.23%

113.72%

100.00%

122.93%

152.78%

174.02%

100.00%

200.09%

200.01%

233.31%

100.00%

69.65%

33.52%

17.46%

100.00%

2064.71%

528.70%

290.04%

100.00%

101.82%

169.71%

155.11%

TOTAL LIABILITIES
NET ASSETS
OWNER'S EQUITY
Share capital

100.00%
100.00%

123.97%
114.95%

154.72%
122.96%

168.83%
137.14%

100.00%
100.00%

125.00%
94.77%

158.36%
100.31%

174.20%
105.81%

100.00%

237.63%

200.94%

408.02%

100.00%

107.15%

178.31%

176.13%

100.00%

192.89%

126.39%

135.35%

100.00%
100.00%

114.95%
123.40%

122.96%
152.71%

137.14%
166.82%

ASSETS

Reserves
Unappropriated profits
Non-Controling intrest
Surplus on Revaluation of Assets
TOTAL OWNER'S EQUITY
TOTAL LIABILITIES + OWNER'S EQUITY

2012
152.44%
223.43%
141.56%
409.85%
111.57%
106.67%
0.00%
172.75%
171.36%
143.15%
55.15%
183.24%
233.21%
6.14%
514.06%
152.86%
172.66%
152.06%
200.32%
111.09%
329.62%
182.74%
214.70%
152.06%
171.36%

PROFIT & LOSS ACCOUNT

2008

2009

2010

Mark-up / return / interest earned


Mark-up / return / interest expensed

18,395,742 22,590,230
10,647,277 13,542,210

27954956
17931715

Net mark-up / interest income

7,748,465 9,048,020 10023241

Provision against non-performing loans and advances - net


3,824,778
Impairment loss on available for sale investments
0
Provision / (reversal) for diminution in the value of investments - net
508
Provision against purchase under resale arrangement
0
Bad debts written off directly
247,360

Net mark-up / interest income after provisions


Non mark-up / interest income
Fee, commission and brokerage income
Dividend income
Income from dealing in foreign currencies
Gain on sale of securities - net
Unrealised gain / Loss on revaluation of investments
Other income

Total non-markup / interest income

2,324,377
431,058
76,784
82,674
0

2319280
382764
267873
65808
0

3,675,819 6,133,127

6987516

1,418,588

1,382,346

1329477

173,743

162,537

209,922

873,512
42,824
22,375
343,435

528,159
143,717
-405
409,191

13,011
213,735
-3,799
471,707

2,874,477 2,625,545 2,234,053


6,550,296 8,758,672 9,221,569

Non mark-up / interest expenses


Administrative expenses
Other provisions / write offs
Other charges

6,035,800
739
10,987

Total non-markup / interest expenses

6,047,526 7,159,061 8,009,956


502,770 1,599,611 1,211,613

Share of profit of associate


Extra ordinary / unusual items

Profit before taxation


Taxation

Profit after taxation

0
0

7,124,693
0
34,368

0
0

7,937,367
30,136
42,453

38,014
0

502,770 1,599,611 1,249,627


87,715

530,747

330,166

415,055 1,068,864

919,461

2011

2012

32,768,950
22,699,089

32,404,345
22,973,385

10069861

9,430,960

1,630,123
122,421
-15,775
34,702
0

2,342,473
148,575
201,265
0
1,043

8298390

6737604

1,297,332

1,173,558

289,470

1,036,249

772,495
310,384
80
348,009

884,724
688,424
986
532,275

3,017,770 4,316,216
11,316,160 11,053,820
8,787,381
0
86,784

9,226,563
8,633
80,381

8,874,165
2,441,995

9,315,577
1,738,243

12,949
0

27,814
0

2,454,944

1,766,057

749,737

476,912

1,705,207

1,289,145

PROFIT & LOSS ACCOUNT

2008

2009

2010

2011

2012

Mark-up / return / interest earned


Mark-up / return / interest expensed

100.00% 100.00% 100.00% 100.00% 100.00%


57.88% 59.95% 64.15% 69.27% 70.90%
Net mark-up / interest income
42.12% 40.05% 35.85% 30.73% 29.10%
Provision against non-performing loans and advances - net 20.79% 10.29%
8.30%
4.97%
7.23%
Impairment loss on available for sale investments
0.00%
1.91%
1.37%
0.37%
0.46%
Provision / (reversal) for diminution in the value of investments0.00%
- net
0.34%
0.96% -0.05%
0.62%
Provision against purchase under resale arrangement
0.00% 19.18%
0.24%
0.11%
0.00%
Bad debts written off directly
1.34%
0.00%
0.00%
0.00%
0.00%
Net mark-up / interest income after provisions
19.98% 27.15% 25.00% 25.32% 20.79%
Non mark-up / interest income
Fee, commission and brokerage income
7.71%
6.12%
4.76%
3.96%
3.62%
Dividend income
0.94%
0.72%
0.75%
0.88%
3.20%
Income from dealing in foreign currencies
4.75%
2.34%
0.05%
2.36%
2.73%
Gain on sale of securities - net
0.23%
0.64%
0.76%
0.95%
2.12%
Unrealised gain / Loss on revaluation of investments
0.12%
0.00% -0.01%
0.00%
0.00%
Other income
1.87%
1.81%
1.69%
1.06%
1.64%
Total non-markup / interest income
15.63% 11.62%
7.99%
9.21% 13.32%
35.61% 38.77% 32.99% 34.53% 34.11%

Non mark-up / interest expenses


Administrative expenses
Other provisions / write offs
Other charges

Total non-markup / interest expenses


Share of profit of associate
Extra ordinary / unusual items

Profit before taxation


Taxation

Profit after taxation

32.81%
0.00%
0.06%
32.87%
2.73%
0.00%
0.00%
2.73%
0.48%
2.26%

31.54%
0.00%
0.15%
31.69%
7.08%
0.00%
0.00%
7.08%
2.35%
4.73%

28.39%
0.11%
0.15%
28.65%
4.33%
0.14%
0.00%
4.47%
1.18%
3.29%

26.82%
0.00%
0.26%
27.08%
7.45%
0.04%
0.00%
7.49%
2.29%
5.20%

28.47%
0.03%
0.25%
28.75%
5.36%
0.09%
0.00%
5.45%
1.47%
3.98%

PROFIT & LOSS ACCOUNT

Mark-up / return / interest earned


Mark-up / return / interest expensed

Net mark-up / interest income

2008
100.00%
100.00%
100.00%

Provision against non-performing loans and advances - net 100.00%


Impairment loss on available for sale investments
100.00%
Provision / (reversal) for diminution in the value of investments
- net
100.00%
Provision against purchase under resale arrangement
100.00%
Bad debts written off directly
100.00%

Net mark-up / interest income after provisions


Non mark-up / interest income
Fee, commission and brokerage income
Dividend income
Income from dealing in foreign currencies
Gain on sale of securities - net
Unrealised gain / Loss on revaluation of investments
Other income

Total non-markup / interest income

100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%

Administrative expenses
Other provisions / write offs
Other charges

Total non-markup / interest expenses

100.00%
100.00%
100.00%
100.00%
100.00%

Share of profit of associate


Extra ordinary / unusual items

Profit before taxation


Taxation

Profit after taxation

100.00%
100.00%
100.00%
100.00%
100.00%

2009

2010

2011

122.80%
151.96%
178.13%
127.19%
168.42%
213.19%
116.77%
129.36%
129.96%
60.77%
60.64%
42.62%
0.00%
0.00%
0.00%
15114.96% 52730.91% -3105.31%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
166.85%
190.09%
225.76%
97.45%
93.55%
60.46%
335.60%
-1.81%
119.15%
91.34%
133.71%

93.72%
120.82%
1.49%
499.10%
-16.98%
137.35%
77.72%
140.78%

91.45%
166.61%
88.44%
724.79%
0.36%
101.33%
104.99%
172.76%

118.04%
0.00%
312.81%
118.38%
318.16%
0.00%
0.00%
318.16%
605.08%
257.52%

131.50%
4077.94%
386.39%
132.45%
240.99%
0.00%
0.00%
248.55%
376.41%
221.53%

145.59%
0.00%
789.88%
146.74%
485.71%
0.00%
0.00%
488.28%
854.74%
410.84%

2012

176.15%
215.77%
121.71%
61.24%
0.00%
39619.09%
0.00%
0.42%
183.30%
82.73%
596.43%
101.28%
1607.57%
4.41%
154.99%
150.16%
168.75%
152.86%
1168.20%
731.60%
154.04%
345.73%
0.00%
0.00%
351.27%
543.71%
310.60%

Liquidity Ratios
Current Ratio = Current Assets/Current Liabilities
Year
current assets
current liabilities
current ratio

2008

2009

2010

2011

2012

63,998,354

69,675,314

88,985,011

84,078,845

75,503,441

2008

2009

2010

2011

2012

139,830,973
170,501,412
0.820116217

147,633,745
211,907,803
0.696688574

168,435,880
261,900,649
0.643128914

167,381,246
298,489,495
0.560760927

162,855,583
313,917,029
0.518785437

2008
19,997,482

2009
27,760,490

2010
26,352,728

2011
32,404,322

2012
33,300,725

63,998,354
0.312468693

69,675,314
0.398426479

88,985,011
0.296147943

84,078,845
0.385403986

75,503,441
0.441049104

2009

2010

2011

2012

Advance to Deposit Ratio= Advances (gross)/Total Deposits

Year
Advances (gross)
Total Deposits
Advance to Deposit Ratio

Cash to Liabilities Ratio= Cash/ Current Liabilities

Year
Cash
Current Liabilities
Cash to Current Liabilities Ratio

Debt Ratios
Debt Ratio= Total Liabilities/Total Assests
Year
Total Liabilities
Total Assests
Debt Ratio

2008

193,088,582 239,365,567 298,747,904 325,983,862 333,383,893


193,090,590 239,367,576 298,749,914 325,985,873 333,385,905
0.999989599

0.999991605

0.999993271

0.99999383

0.999993964

2010

2011

2012

Debt to Equity Ratio= Total Liabilities/ Owner's Equity


Year
Total Liabilities
Owner's Equity
Debt to Equity Ratio

2008

2009

417,398,434 509,115,744 634,088,416 689,823,350 710,766,001


417,400,442 509,117,753 634,090,426 689,825,361 710,768,013
1.00

1.00

1.00

1.00

1.00

Time Intrest Earned Ratio=Profits before Intrest & Taxes/Intrest (Financing cost)

Year
Profits before Intrest & Taxes
Intrest (Financing cost)
Time Intrest Earned Ratio

2008

2009

2010

2011

2012

11,150,047
10,647,277

15,141,821
13,542,210

19,181,342
17931715

25,154,033
22,699,089

24,739,442
22,973,385

1.05

1.12

1.07

1.11

1.08

Profitability Ratios
Profit before Tax Margin= (Profit before Taxation/ Intrest Earned) x100

Year
Profit before Taxation
Intrest Earned
Proft before tax margin

2008

2009

2010

2011

2012

502,770
18,395,742

1,599,611
22,590,230

1,249,627
27954956

2,454,944
32,768,950

1,766,057
32,404,345

3%

7%

4%

7%

5%

2010

2011

2012

Gross Spread Ratio = Net Mark-up Income / Gross Mark-up Income


Year
Net Mark-up Income
Gross Mark-up Income
Gross Spread Ratio

2008

2009

9,428
32,402

10,067
32,766

29.10%

9,392
27,329

30.72%

34.37%

7,743
22,587
34.28%

7,743
18,393
42.10%

Return on Asset= (Net Profit after tax/ Total Assets) x100


Year
Net Profit after tax
Total Assets
Return on Assets

2008

2009

2010

2011

2012

415,055
458,893

1,068,864
1,113,706

919,461
958,192

1,705,207
1,737,548

1,289,145
1,317,293

90.45%

95.97%

95.96%

98.14%

97.86%

Return on Equity= Net Profit after tax/ Owner's Equity

Year
Net Profit after tax
Owner's Equity
Return on Equity

2008

2009

2010

2011

2012

415,055
417,063

1,068,864
1,070,873

919,461
921,471

1,705,207
1,707,218

1,289,145
1,291,157

99.52%

99.81%

99.78%

99.88%

99.84%

Analysis For Investor


Earning Per Share= Net Profit after Tax/ Number of Share Outstanding
Year
Net Profit after tax
Number of Share Outstanding
Earning Per Share

2008

2009

2010

2011

2012

415,055

1,068,864

919,461

1,705,207

1,289,145

405,877,308

507,346,700
0.002106772

642,744,335
0.001430524

707,018,400
0.002411828

813,071,084
0.001585526

0.001022612

Price Earning Ratio= Market Price Share/Earning per share

Year
Market Price Share
Earning per share
Price Earning Ratio

2008

2009

2010

2011

2012

14.57
0.95
15.33684211

27.3
2.18
12.52293578

17.69
1.48
11.9527027

10.03
2.30
4.360869565

17.22
1.54
11.18181818

Curent Ratio

3
2.5
2
1.5
1
0.5
0

CURRENT RATIO

2008

2009

2010

2011

2012

Advance to deposit ratio


3
2.5
2
1. 5

A d v a n c e t o D e p o si t

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

C a sh t o L i a b i l i t i e s R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

D e bt R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

D e b t t o Eq u i t y R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

T i m e I n t e r st Ea r n e d R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

2.5
2
1. 5

T i m e I n t e r st Ea r n e d R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

P r of i a x M a r gi nt B e f or e T

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

Gr o ss S p r e a d R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

R e t u r n o n A sse t

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

R e t u r n o n Eq u i t y

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

Ea r n i n g p e r S h a r e

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

P r i c e Ea r n i n g R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

3
2.5
2
1. 5

P r i c e Ea r n i n g R a t i o

1
0.5
0
2008

2009

2 0 10

2 0 11

2 0 12

CURRENT RATIO

n c e t o D e p o si t

bi l i t i e s R a t i o

D e bt R a t i o

o Eq u i t y R a t i o

st Ea r n e d R a t i o

st Ea r n e d R a t i o

S pr e a d R a t i o

e t u r n o n A sse t

t u r n o n Eq u i t y

ni ng pe r S ha r e

Ea r n i n g R a t i o

Ea r n i n g R a t i o

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