Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
2007
2008
2009
2010
Net Income
17022346
19033773
15458590
18211846
17563214
Markup Earned
44100934
50569481
60942798
77947697
88472134
Net Income /
Markup Earned
38.60%
37.63%
25.36%
23.36%
19.85%
Interpretation
This ratio gives a measure of Net Income in dollar generated by each dollar of sale. This
ratio remained the same in both year 2006 & 2007 and then decreased in next years, so
that the bank should make more effort to increase this ratio. It increases through
increasing sale and on the other hand reducing the expenses.
RETURN ON EQUITY:
RETURN ON EQUITY
2
2008
2006
Net profit
2007
17022346
19033773
53044649
69270631
SHAREHOLDERS EQUITY
RETURN ON EQUITY=
Net profit /
SHAREHOLDERS EQUITY
Interpretation
CURRENT RATIO
2009 010
182118
15458590 46
81367002
32.09%
27.48%
18.99%
1756321
4
947919 1037623
9 10
19.21%
16.9%
CURRENT RATIO:
2
2006
2007
2008
142279638
120085131
161976396
163820608
Current Liabilities
22309742
17947965
50677987
55899307
Current Asset /
Current Liabilities
6.37
6.69
3.19
2.93
Current Asset
2009 010
Interpretation
It shows the relationship between current asset and current liability. This ratio shows the
firm ability to cover its short term liabilities through short term assets. The current ratio is
greater in the year 2007 but as compared to other year it has decreases the next year
that means it has positive trend but this ratio decrease due to the decrease of current
asset.
2007
2008
2009
Net Mark up
30153716
33629470
37058030
38458048
Markup or Interest
Earned
44100934
50569481
60942798
77947697
68.37%
66.50%
60.80%
49.33%
Net Markup /
Markup or interest
earned
Interpretation
This ratio shows the profit of the firm relative to sale. It measures the efficiency of the
firms operations
2010
2007
2008
44100934
50569481
60942798
Total Asset
635132711
762193593
817758326
Mark up
earned /
total Asset
0.06
0.07
0.07
Mark up
earned
2009
2010
77947697 88472134
944232762 103502468
0
0.08
0.08
DEBT TO EQUITY
DEBT TO EQUITY RATIO
2006
2007
2008
2009
2010
Total Debt
553178593
645855938
715299108
824676384 906528852
Shareholder equity
53044649
69270631
81367002
94791919 103762310
Total debt/
Shareholder equity
8.74
10.43
9.32
8.79
8.69
Interpretation
In this ratio the firm compares the debts to shareholders equity and then sees the
comparison of different years.
Debt to equity ratio of NBP decreases over the five years and it has a good sign. It
means that the bank is paying his obligation through issuing more shares in the market
and cash receive from the issuing of new share in the market is used to pay the debts of
the bank.
NET PROFIT
AFTER TAX
2010
2006
2007
2008
2009
17022346
19033773
15458590
181211846
635132711
762193593
81775836
944232762
1035024680
2.68%
2.49%
1.89%
1.92%
1.69%
17563214
TOTAL ASSETS
NET PROFIT
AFTER TAX/
TOTAL ASSETS
Interpretation
It measures the firms ability to utilize its assets for the purpose of gaining high
profits thats why comparing net profit with total assets.
Comparing the investment of all the years we see that decrease within five years. It
means that it cannot be utilizing its assets more efficiently. It is bad sign of a
company.
2007
2008
2009
2010
Total debt
553178593
64585939
715799108
824676384 906528852
Total Asset
635132711
762193593
817758326
944232762 1035024680
Total debt/
Total asset
0.87
0.85
0.87
0.87 0.87
Interpretation
The decreasing debt ratio shows the decreased share of debt in total assets as compared to
owners equity. The lower the share of the debt more will be the secure financial position. The
organiztation financing through equity then debt
Mark up / Advances
2006
2007
2008
2009
44100934
50569481
60942798
77947697 88472134
316110406
340677100
12986865
475243431 511720970
0.14
0.15
0.15
0.16 0.17
2010
2007
2008
17022346
19033773
15458590
NUMBER OF SHARES
709071
815432
896975
NET PROFIT/
NUMBER OF SHARES
24.01
23.34
17.23
NET PROFIT
2009 2010
18211846
17563214
1076370 1345463
16.92
13.05
Comments;
Ear type of ratio show the over all profitability of the firm with increase of profit the ratio is also
increase.
INTEREST RATIO
INTEREST RATIO
Interest
Paid
Interest
earned
Interest
Paid /
interest
earned
2006
13947218
2007
16940011
2008
23887468
2009
39489649
2010
45250476
44100934
50569481
60942798
77947697
88472134
51
31.63%
33.50%
39.19%
50.66%
.15%
Total
Interest
IncomeTotal
Interest
Expense
Total Asset
Total
Interest
incomeTotal
Interest
Expense /
Total Asset
2006
4410093413947218
2007
5056948116940011
2008
6094279823884768
2009
7794769739489649
2010
8847213445250476
635132711
762193593
817758326
944232762
4.75%
4.41%
4.53%
4.07%
103502468
0
4.
18%
Total
investment
Total Asset
2006
139946995
2007
210787868
2008
170822491
635132711
762193593
817758326
2009
201764282
2
944232762
2010
301323804
103502468
0
Total
Investment
/ Total
Asset
29
22.63%
27.66%
20.89%
23.05%
.11%