Cash Credit (H), Loan Procedure Over National Bank Limited, Khulna Branch

TERM PAPER
Loan Proposal, Procedure & CC (H)

A Study on National Bank Limited, Khulna Branch
(BA-2103: Theory & Practice of Banking)
Lecturer Business Administration Discipline Management & Business Administration School Khulna University
Prepared for Rafia Zaman
Name Shuvro Kumar Paul Imtiaz Masroor
Prepared By
ID 110326 110345
October 2, 2012
LOAN PROPOSAL, PROCEDURE & CC (H) A STUDY ON NATIONAL BANK LIMITED, KHULNA BRANCH
Theory & Practice of Banking
Cash Credit (Hypothecation)

Cash Credit (hypothecation) is a one type of continuous loan given for day to day operation of business. This time of loan is given to that business firms who have inventories to pledge. Its called a working capital loan. Interest rate will be counted on outstanding balance. It is given to 50 percent of inventories and that is called 50 percent margin.
Attributes of CC (H)
Primary Security Secondary Security Support Security : Inventories : Collateral : 1. Personal Guarantor 2. Charge documents 3. Corporate Guarantor 4. Check
National Bank Limited, licensed by the Government of Bangladesh as a Scheduled commercial bank in the private sector, is one of the leading private commercial bank having a spread network of 139 branches across Bangladesh. In view of the above, the Bank within a period of 25 years of its operation achieved a remarkable success and met up capital adequacy requirement of Bangladesh Bank National Bank Limited is a customer oriented financial institution. It remains dedicated to meet up with the ever growing expectations of the customer because at National Bank, customer is always at the center. We went to National Bank Limited, Khulna Branch in order to get help analyzing bank lending procedure and credit risk management policy. There, Senior Officer, Mr. Mohammad Ariful Islam helped us getting those informations. We have analyzed three customers of that branch. Due to maintaining confidentiality they cannot provide us the real name of the business firm.
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Simple Overview of Cash Credit (hypo) of National Bank Limited, Khulna Branch
Paid up capital Highest loan limit Interest Rate Loan Sectors 2.15 Billion 35 percent of Paid up capital 15 % to 18 % per annum Sector Trading Business Manufacturing Business Shrimp Industry Others Security Primary Secondary Support Determined by different Ratios 2 Months Requires 75 and Above Contribution 60 % 20 % 10% 10% Objects Hypothecation of Inventories Collateral Personal Guarantee
Demanded Securities
Credit Worthiness CIB sending Period CRG Score
National Bank Limited has a paid up capital of Tk. 2.15 million. CC (H) Loan Limit: Khulna Branch of National Bank Ltd. has a highest cash credit (H) loan limit of 35 percent of its paid up capital in which 15 percent are funded and rest is nonfunded. Tk. 10 lac is the highest disbursement limit from this branch. Up to Tk. 15 lac will be provided from regional branch and more than this will be provided from head office. Sectors of Loan: NBL, Khulna Branch gives CC (H) loan to 4 sectors. In trading sector, working capital loan for whole sale business and manufacturing firms are given. Traders and Manufacturers include Rice mills, Flour mills, Chanachur, Dal mills, Food veins, Import food resellers and etc. In Shrimp sector includes Shrimp Exporters and Commission agent. But, loan for Shrimp Exporting Business is currently not available. Security: NBL secures its loan with customer by demanding securities. Primary security that NBL demands for CC (H) is Hypothecation of inventory. Main collateral that NBL demands is Required Mortgage of Land and Building. Support security includes check, corporate
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guarantee, personal guarantee, guarantee of spouse of board of director and also charge documents. Working Capital Assessment: Working capital is the assets which is required for a unit to complete the accounting cycle of any manufacturing company or trading business. Assessment of working capital for giving CC (H) loan is must for a bank. National bank limited requires working capital assessment only for manufacturing firms for CC (H) loan. The factors that NBL asses for Working Capital Raw materials (importable) Raw Materials (Imported but locally procured) Work-in-process Stock of finished goods Stock of spares etc. Accounts Receivable Other Expenses
Credit Worthiness: NBL, Khulna Branch analyzes financial statement of the customer with different type of ratios and cash flow. Such as Expense control, operating efficiency, Coverage, Leverage, Profitability, Liquidity etc. Expense-control ratio that judges the quality of a business firms management is how carefully it monitors and controls its expenses. Operating Efficiency Ratio shows how effectively assets are being utilized to generate sales and cash flow for the firm and how efficiently sales are converted into cash. Liquidity Ratio indicates how fast the customer can raise cash. Leverage ratio indicates the amount of debt a borrower has taken. National Bank Limited, Khulna Branch sends CIB (Credit Information Bureau) report in every 2 months. It is to be noted that NBL only gives loan to the customer who has a CIB status of Unclassified (UC) or Standard (STD). Additionally, the customer has to get a score of 75 or above in Credit Risk Grading (CRG) sheet. Now What Includes in CRG? Credit Risk Grading is a sheet which measures the risk exposure of the bank for lending money. CRG grading scale is Number Grading 1 Superior 2 3 4 5 Score Fully cash secured, secured by government guarantee/international bank guarantee Good GD 85+ Acceptable ACCPT 75-84 Marginal/Watch list MG/WL 65-74 Special Mention SM 55-64
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Short SUP
6 7 8
Substandard Doubtful Bad/Loss
SS DF BL
45-54 35-44 <35
NBL evaluates Risk exposure with different criteria. CRG is divided into different criteria with different weightage. Criteria A. Financial Risk Ingredients 1. Leverage: (15%) 2. Liquidity: (15%) 3. Profitability: (15%) 4. Coverage: (5%) 1. Size of Business 2. Age of Business 3. Business Outlook 4. Industry Growth 5. Market Competition 6. Entry/Exit Barriers 1. Experience 2. Second Line/ Succession 3. Team Work 1. Security Coverage (Primary) 2.Collateral Coverage Property Location) 3. Support (Guarantee) 1. Account Conduct 2. Utilization of Limit (actual/ Projection) 3. Compliance of Covenants / Conditions 4. Personal Deposits Weight 50%
B. Business/ Industry Risk
18%
C. Management Risk D. Security Risk
12%
10%
E. Relationship Risk
10%
Total
100%
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Money Lending Procedure of National Bank Limited, Khulna Branch

Several steps of lending procedureFirst, a customer must have a Current account to apply for the loan. If he or she has an account, then he/ she will fill up a loan application form with required documents. Credit officer then evaluate the documents and go for a primary selection. Evaluation includes Business location visit, sales volume check, stock review, bank statement etc. If the credit officer finds it acceptable then he/ she goes for Formal Loan Proposal. But, the customer must have mandatory documents. Main mandatory requirements for the loan proposal includes I. II. III. IV. V. VI. VII. VIII. IX. X. XI. XII. XIII. XIV. XV. XVI. XVII. XVIII. XIX. XX. XXI. XXII. Customer Information Owners Information Financials Marketing Prospects Forecasts for next year Relationship with Bank Updated CIB report CIB status with UC/ STD Successors Information Must have a ready Successor Financial Account Statement CRG score of 75 or above Stock Report Credit Worthiness Collateral Securities Support Securities Valid Business License Valid TIN number Good Customer Background Good Credit Rating Income Source Co-Signer and many more
With all requirements filled with a Prescribed Loan Proposal format, credit officer sends the proposal to Regional Branch for further scrutiny. Then an office note is made and sent to Credit risk Management Division. There the proposal will be evaluated by Head of Management, Law and Recovery Department and Head of CRMD.
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Deputy MD
Head of Management
Head of CRM-I
Head of CRMII
Head of CRMIII
Head of CRMIV
Head of CRMV
Head of CRMVI
MArketing Division
Product Division
Figure: An overview of CRMD of NBL
If approved by all of these departments then it is send to proper authority with recommendation. Then documentation is placed to credit administrative department (CAD). If satisfied, CAD will approve the loan and made a disbursement letter to respective branch with requirements of mandatory documents. If all documents are submitted and approved, then the customer can disburse the loan.
Branch Regional Office
Disbursement
CAD
Head Office
CRMD
Figure: Flow & checking of Loan Proposal Thats all about a loan application and disbursement procedure of National Bank Limited.
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We have analyzed different aspects which relates to CC (H) over 3 customers.
XYZ Traders
Proprietor of XYZ traders is F Khan. They are operating in Barabazar, Khulna. They are dealing with food items only and are a whole seller. They imports supplies from Dhaka & Chittagong and resell their product in Bagerhat and Mongla. When sanctioning a loan CIB of the firm was Unclassified (UC) and still they are maintaining that position up to June 2012. Loan limit for XYZ traders is Tk. 40 Lac. Their outstanding loan up to 27 September, 2012 is 37.18 lac. The loan sanction date was 27 December, 2010. Good condition of business and witness of the collateral is found on Physical verification. For the loan XYZ Traders pledged 1 collateral security. Ready Successor is Son of Proprietor of XYZ Traders. The summary of facility is Living 1 and requested 1. Summary of Credit Risk Grading (CRG) of XYZ Criteria Financial Risk Business/ Industry Risk Management Risk Security Risk Relationship Risk Total Score 45 13 12 5 10 85 Out of 50 18 12 10 10 100
XYZ Traders got a good CRG score of 85 and is under good category. But a financial overview shows the condition quickly. Financial Transaction overview of XYZ Traders Particulars Credit Summation Debit Summation Recycle Times Adjustment Times Net Worth of the Owner Net Worth of the Business Value 1308.41 1355.59 32.71 13 2270.55 327.00
Page 7
Here, 13 times the customer written off all borrowings. So, the loan performance is good.
Financial Performance AnalysisFinancial Ratio provides specific information about financial performance of a firm. All balances were calculated excluding (000). Ratios are given below-
Expense Control Ratio

Ratio Depreciation Expense/ Net Sales (X) Interest Expense/ Net sales (X) COGS/ Net sales (X) Selling, Administrative & Other Expenses/ Net sales (X) 2009 0.00023 0.00565 0.91372 0.01129 2010 0.00020 0.00602 0.91285 0.01103 2011 0.00018 0.00577 0.89294 0.01073
Analysis: From the year 2009 to 2011, expenses are decreasing. Most of the ratios are decreasing year by year and XYZ Traders are getting Expense Control Efficiency.
Operating Efficiency Ratio

Ratio Inventory Turnover Ratio (X) Average Collection Period (Days) Turnover of Fixed Assets (X) Turnover of Total Assets (X) 2009 6.31 13.17 364.52 5.29 2010 7.71 25.66 458.89 5.11 2011 6.79 18.02 562.96 5.33
Analysis: In that case, assets turnover ratio is increasing in most of the cases. But inventory turnover ratio has decreased last year. The loan officer must ask why this happened and how they will overcome.
Marketability Measures
GPM (%) NPM (%) Ratio 2009 8.63 6.89 2010 8.71 6.96 2011 10.70 9.01
Analysis: It is really great as both measures GPM and NPM in an increasing trend and last year it has increased drastically.
Coverage Ratio
Interest Coverage (%) Debt Service Coverage (%) Ratio 2009 13.44 13.48 2010 12.60 12.64 2011 16.65 16.68
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Analysis: From 2009 to 2011, ratio is increasing so that income for interest payments is increasing. From that view loan performance is good.
Liquidity Indicator Ratio

Current Ratio (X) Quick Ratio (X) Net Liquid Assets Net Working Capital Ratio 2009 2.97 0.66 -935 5,397 2010 2.92 1.13 442 6,423 2011 7.70 2.26 1708 9,108
Analysis: From 2009 to 2011, all ratios are increasing. Working capital has increased by much in the last year. So, it is showing positive instruction for loan performance.
Profitability Indicator Ratio

Ratio Before Tax Net income/ Total assets (%) Before Tax Net income/ Net Worth (%) Before Tax Net income/ Net Sales (%) After Tax Net income/ Total assets (%) After Tax Net income/ Net Worth (%) After Tax Net income/ Net Sales (%) Return on Assets (%) Return on Equity (%) 2009 36.63 54.85 6.92 36.48 54.63 6.89 36.48 54.63 2010 35.72 54.00 6.99 35.59 53.82 6.97 35.59 53.82 2011 48.16 55.25 9.04 48.02 55.12 9.01 57.63 66.14
Analysis: Each and every ratio is increasing year by year. It is revealed that Return of assets is increased in the last year. More return is coming from assets than in previous years. It is an indication of growth of company and as profitability is increasing, bank must sanction loan.
Financial Leverage Ratio

Ratio Leverage Ratio Debt to sales ratio Total Liabilities/ Net Worth (X) 2009 0.33224 0.06275 0.50 2010 0.33873 0.06629 0.51 2011 0.12869 0.02416 0.15
Analysis: Leverage is decreasing year by year that means liabilities are decreasing. So, risk is lowering year by year.
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Cash Flow
Cash Flow has increased than last year for ABC traders Last year it was Tk. 3,842 and now it is Tk. 5,087. So, we can conclude that the loan performance is good as cash flow has increased.
Recommendation
After close scrutinizing their financial ratios, it is very clear that their financial performance is quite well as well as their loan performance.
ABC Traders
Proprietor of ABC traders is Matin Rahman. It is operating in Barabazar, Khulna. It is dealing with food and gains and is a whole seller. It imports supplies from India and resell their product in local area. When sanctioning a loan CIB of the firm was Unclassified (UC) and still they are maintaining that position up to June 2012. Loan limit for ABC traders is Tk. 60 Lac. Their outstanding loan up to 27 September, 2012 is 59.76 Lac. The loan sanction date was 27 December, 2010. Good condition of business and witness of the collateral is found on Physical verification. For the loan ABC Traders pledged 3 collateral securities. Ready Successor is Brother of Proprietor of ABC Traders. The summary of facility is Living 1 and requested 0. Summary of Credit Risk Grading of ABC Criteria Financial Risk Business/ Industry Risk Management Risk Security Risk Relationship Risk Total Score 38 13 11 6 7 75 Out of 50 18 12 10 10 100
Page 10
ABC Traders got a good CRG score of 75 and is under acceptable category. But a financial overview shows the condition quickly.
Financial Transaction overview of ABC Traders

Particulars Credit Summation Debit Summation Recycle Times Adjustment Times Net Worth of the Owner Net Worth of the Business Value 2583.65 2643.41 43.06 7 225.00 125.00
Here, 7 times the customer contribute all borrowings. So, the loan performance is good.
Financial Performance AnalysisFinancial Ratio provides specific information about financial performance of a firm. All balances were calculated excluding (000). Ratios are given below

Ratio Depreciation Expense/ Net Sales Interest Expense/ Net sales COGS/ Net sales Selling, Administrative & Other Expenses/ Net sales 2009 0.00027 0.01662 0.90267 0.02136 2010 0.00018 0.01650 0.90267 0.02101 2011 0.00027 0.02614 0.88265 0.03004
Analysis: From the year 2009 to 2011, expenses are decreasing. Most of the ratios are decreasing year by year and ABC Traders are getting Expense Control Efficiency.

Analysis: In that case, assets turnover ratio is decreasing in most of the cases. The loan officer must ask why this happened and how they will overcome.
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GPM (%) NPM (%) Ratio 2009 9.73 5.94 2010 9.73 5.96 2011 11.73 6.09
Analysis: It is really great as both measures GPM and NPM in an increasing trend and last year it has increased drastically. It is an indicator of good loan performance.
Coverage Ratio
Analysis: From 2009 to 2010, ratio is increasing so that income for interest payments is increasing. But, in 2011 it has decreased. Loan officer must inquiry to know the reason of this fall.

Current Ratio (X) Quick Ratio (X) Net Liquid Assets Net Working Capital Ratio 2009 2.80 0.33 -11302 30,152 2010 2.12 0.22 -26329 37,846 2011 2.12 0.34 -25713 43,940
Analysis: The ratio is increasing and decreasing in different situations. Working Capital is increasing, that is good. But the other ratios are decreasing. Loan officer must review the problem.

Ratio Before Tax Net income/ Total assets Before Tax Net income/ Net Worth Before Tax Net income/ Net Sales After Tax Net income/ Total assets After Tax Net income/ Net Worth After Tax Net income/ Net Sales Return on Assets (%) Return on Equity (%) 2009 0.19146 0.29631 0.05943 0.19146 0.29631 0.05943 19.15 29.63 2010 0.18955 0.35679 0.05964 0.18955 0.35679 0.05964 18.96 35.68 2011 0.10921 0.20552 0.06088 0.10921 0.20552 0.06088 10.92 20.55
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Analysis: Most of the ratios are decreasing form 2009 to 2011. So, it indicates that the profitability is decreasing year by year. It is a very hard condition for the ABC traders. Loan officer will have to solve the problem.

Leverage Ratio Debt to sales ratio Total Liabilities/ Net Worth (X) Ratio 2009 0.35384 0.10984 0.55 2010 0.46873 0.14747 0.88 2011 0.46862 0.26124 0.88
Analysis: Leverage is increasing year by year that means liabilities are increasing. So, risk is growing high year by year. The loan officer must reveal the situation and problem.
Cash Flow
Cash Flow has decreased than last year for ABC traders Last year it was Tk. 17,472 and now it is Tk. 13,081. So, we can conclude that the loan performance is not good as cash flow has decreased.
Recommendation
After close scrutinizing their financial ratios, it is very clear that their financial performance In overall analysis of Financial Statements, it is found that ABC traders is eligible for loan giving and has a good financial performance.is moderate as well as their loan performance. ABC Traders must improve their condition.
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Harun Flour Mills Ltd.

It is operating in Khalishpur, Khulna. It is a manufacturer of flour. It has a good sales reputation in local region. It has a good reputation. It is a flour mill. When sanctioning a loan CIB of the firm was Unclassified (UC) and still they are maintaining that position up to June 2012. Loan limit for Harun Flour Mills Ltd. is Tk. 250.00 Lac. Their outstanding loan up to 27 September, 2012 is 186.68 Lac. The loan sanction date was 27 December, 2010. Good condition of business and witness of the collateral is found on Physical verification. For the loan Harun Flour Mills Ltd pledged 3 collateral securities. Ready Successor is Son of Proprietor of Harun Flour Mills Ltd. The summary of facility is Living 1 and requested 0.
Summary of Credit Risk Grading of Harun Flour Mills Ltd.

Criteria Financial Risk Business/ Industry Risk Management Risk Security Risk Relationship Risk Total Score 41 12 9 7 9 78 Out of 50 18 12 10 10 100
Harun Flour Mills Ltd. got a good CRG score of 78 and is under acceptable category. But a financial overview shows the condition quickly.
Financial Transaction overview of Harun Flour Mills Ltd.

Particulars Credit Summation Debit Summation Recycle Times Adjustment Times Net Worth of the Owner Net Worth of the Business Value 443.01 629.69 1.77 0 1327.90 523.00
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Financial Performance AnalysisFinancial Ratio provides specific information about financial performance of a firm. All balances were calculated excluding (000). Ratios are given below

Ratio Depreciation Expense/ Net Sales Interest Expense/ Net sales COGS/ Net sales Selling, Administrative & Other Expenses/ Net sales 2009 0.00096 0.01786 0.89812 0.00071 2010 0.00093 0.01291 0.89174 0.00070 2011 0.00089 0.02308 0.89174 0.00067
Analysis: From the year 2009 to 2011, expenses are decreasing. Most of the ratios are decreasing year by year and Harun Flour Mills Ltd. is getting Expense Control Efficiency.

Analysis: In that case, assets turnover ratio is increased in most of the cases compared to 2009 in 2011. So, loan performance is good.
GPM (%) NPM (%) Ratio 2009 10.19 6.72 2010 10.83 7.90 2011 10.83 6.95
Analysis: From 2009 to 2011 both measures, GPM and NPM is in an increasing trend. It is an indicator of good loan performance as marketability is increasing.
Coverage Ratio
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Analysis: From 2009 to 2011, ratio is increasing so that income for interest payments is increasing. But, in 2011 it has decreased. Loan officer must inquiry to know the reason of this fall.

Current Ratio Quick Ratio Net Liquid Assets Net Working Capital Ratio 2009 2.24 0.17 -14241 21,532 2010 1.82 0.30 -16101 18,899 2011 2.03 0.29 -16546 24,406
Analysis: The ratio is increasing and decreasing in different situations. Working Capital is increasing, that is good. But the other ratios are decreasing. Loan officer must review the problem. Here we can see, assets had decreased initially but in the last year it is has increased at a higher rate from current ratio. Quickly liquid able assets are increasing year by year.

Ratio Before Tax Net income/ Total assets Before Tax Net income/ Net Worth Before Tax Net income/ Net Sales After Tax Net income/ Total assets After Tax Net income/ Net Worth After Tax Net income/ Net Sales Return on Assets (%) Return on Equity (%) 2009 0.17392 0.27170 0.06728 0.17376 0.27144 0.06724 17.38 27.14 2010 0.20334 0.37715 0.07907 0.20319 0.37685 0.07901 20.32 37.69 2011 0.16928 0.29717 0.06950 0.16928 0.29717 0.06950 16.93 29.72
Analysis: Most of the ratios are decreasing form 2010 to 2011. But, some are in increase as compared to 2009. So, it indicates that the profitability is increasing year by year in an average. It can be called a good condition. Customer must clarify about the problems to the Loan officer.

Leverage Ratio (%) Debt to sales ratio Total Liabilities/ Net Worth (X) Ratio 2009 0.35986 0.13922 0.56 2010 0.46083 0.17920 0.85 2011 0.43037 0.17671 0.76
Analysis: Leverage is increasing year by year that means liabilities are increasing. So, risk is growing high year by year. The loan officer must reveal the situation and problem.
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Cash Flow
Cash Flow is increased than last year for Harun flour mills ltd. Last year it was Tk. 13050 and now it is Tk. 13598. So, we can conclude that the loan performance is good as cash flow is good.
Assessment of working capital requirement of Harun Flour Mills Ltd.

iiiiiiivItem Raw materials (importable) Raw Materials (Imported but locally procured) Work-in-process Stock of finished goods Tied-up period 45 3 15 30 15 30 Amount 16,047,639.09 1,069,842.61 5,349,213.03 12,835.48 17,438,046.99 292,772.20 40,210,349.40
v- Stock of spares etc. vi- Accounts Receivable vii- Other Expenses TOTAL
0B
Recommendation
After close scrutinizing their financial ratios, it is very clear that their financial performance is good as well as their loan performance. Harun Flour Mills Ltd. must improve their condition. In overall analysis of Financial Statements, it is found that Harun Flour Mills Ltd. is eligible for loan giving and has a good financial performance.
Simple Comparison
In every aspect of three business firms XYZ Traders has the most quality loan performance. But Harun Flour mills Ltd. also has good performance and a huge possibility of future growth. ABC Traders is preserving a bad loan performance and bad financial performance. ABC Traders has to take measures to overcome the situation.
Conclusion
Cash Credit (Hypothecation) is one of the continuous loan products of any bank. National Bank Limited, Khulna Branch has many customers of CC (H). We have studied over three. NBL, Khulna Branch maintains rules and regulations strictly and prohibits bad loan practices. The branch mainly attached with trading business firms. Every loan has to go through a long process to have the disbursement as the law permits to check and recheck.
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Reference:
Md. Ariful Islam, Senior Officer, National Bank Limited, Khulna Branch National Bank Limited, Khulna Branch Peter S. Rose, Commercial Bank Management, 5th Edition www.nblbd.com
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Cash Credit (H), Loan Procedure Over National Bank Limited, Khulna Branch

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TERM PAPER

Loan Proposal, Procedure & CC (H)

Prepared for Rafia Zaman

Name Shuvro Kumar Paul Imtiaz Masroor

Theory & Practice of Banking

Cash Credit (Hypothecation)

Theory & Practice of Banking

Credit Worthiness CIB sending Period CRG Score

Theory & Practice of Banking

Theory & Practice of Banking

Substandard Doubtful Bad/Loss

45-54 35-44 <35

B. Business/ Industry Risk

C. Management Risk D. Security Risk

Theory & Practice of Banking

Money Lending Procedure of National Bank Limited, Khulna Branch

Theory & Practice of Banking

Figure: An overview of CRMD of NBL

Branch Regional Office

Theory & Practice of Banking

We have analyzed different aspects which relates to CC (H) over 3 customers.

Theory & Practice of Banking

Expense Control Ratio

Operating Efficiency Ratio

Theory & Practice of Banking

Liquidity Indicator Ratio

Profitability Indicator Ratio

Financial Leverage Ratio

Theory & Practice of Banking

Theory & Practice of Banking

Financial Transaction overview of ABC Traders

Expense Control Ratio

Operating Efficiency Ratio

Theory & Practice of Banking

Liquidity Indicator Ratio

Profitability Indicator Ratio

Theory & Practice of Banking

Financial Leverage Ratio

Theory & Practice of Banking

Harun Flour Mills Ltd.

Summary of Credit Risk Grading of Harun Flour Mills Ltd.

Financial Transaction overview of Harun Flour Mills Ltd.

Theory & Practice of Banking

Expense Control Ratio

Operating Efficiency Ratio

Theory & Practice of Banking

Liquidity Indicator Ratio

Profitability Indicator Ratio

Financial Leverage Ratio

Theory & Practice of Banking

Assessment of working capital requirement of Harun Flour Mills Ltd.

Theory & Practice of Banking

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