ACKNOWLEDGEMENT

As the outset I express my deep sense of gratitude to Mr. R. Pati

internal guide of (IMIT) for giving me permission to under go this training
programme.

I take the opportunity to offer my sincere feeling gratitude to Mr.

Sarada Kumar Das, External guide, Faculty of ACSTI, for his cooperation
and advice in bringing out this project report.

Also I will be very happy to thank to MR. S. Ghose and G. Shrma for
their kind cooperation.

At last my reverences in due my parents and family members for

whom, I am here.

PRAKASH CHANDRA ACHARYA

REGD. NO. 0806102051

I.M.I.T.CUTTACK

INSTITUTE OF MANAGEMENT AND INFORMATION TECHONOLOGY (IMIT) Page 1

 DECLARATION

I do hear by declare that the Summer Project Report entitled

“Ratio Analysis” of O.S.C.B.prepared & submitted by me and this report is

completely of my own study and the guidance of Mr. R. Pati has not been

submitted to any other institute or published in any other format any time

before. This report of “Ratio Analysis” is studied in Orissa State Co-

operative Bank to fulfill of Master Degree in Business Administration.

PRAKASH CHANDRAACHARYA
REGD. NO. 0806102051
I.M.I.T.CUTTACK

CERTIFICATE OF GUIDE

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 This is certify that Mr. Prakash Chandra Acharya, a student

of M.B.A. of Institute of Management and Information Technology, Cuttack

has undergone Eight weeks Summer Training in ORISSA STATE CO-

OPERATIVE BANK LTD. during the month of July and August 2009 in

“Ratio Analysis”. He has under gone the Training under the guidance of Mr.

S.K. Das, faculty (ACSTI) of OSCB Ltd.

I wish him all success in his life.

Mr. R. PATI
Faculty
I.M.I.T.CUTTACK

PREFACE

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 According to the syllabus prescribed by B.P.U.T. Orissa. We
have prepared projects for appropriate subject. This is apart of our
curriculum. A project is the simplest and most suitable method for
expressing the ideas for knowledge. A project is very much important and
necessary a bright and shinning future.

This project has written in simple, concise and lucid form so that
the reading pleasurable throughout. With due help of this project we are
able to highlight our views and idea what we have gained in a particular
subject .

I hope this project done by me will meet the approval of teacher.

PRAKASH CHANDRA ACHARYA

REGD. NO. 0806102051
I.M.I.T.CUTTACK

CONTENTS

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CHAPTER-1 (INTRODUCTION)

INTRODUCTION

SUBJECT

PURPOSE OF THE STUDY

PLACE OF THE STUDY

SCOPE OF THE STUDY

LIMITATION

CHAPTER-2 (PROFILE)
INTRODUCTION

HISTORY

STRUCTURE

How OSCB get Finance?

HIERARCHY OF OSCB LTD.

FUNCTION OR ROLL OF OSCB

MISSION OF OSCB

ACHIVEMENTS

CHAPTER-3 (METHODOLOGY)
METHODOLOGY

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DATA COLLECTION

THE OBJECTIVES

TOOLS

CHAPTER-4 (RATIO ANALYSIS)

INTRODUCTION

NATURE

INTERPREATATION

GUIEDLINES OR PRECAUTION

USES & SIGNIFICANC

LIMITATION

CLASSIFICATION

RATIOS RELEVANCE TO STUDY

SUGESATION

CONCLUSION

BIBILIOGRAPHY

CHAPTER-1 (INTRODUCTION)

INTRODUCTION

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SUBJECT

PURPOSE OF THE STUDY

PLACE OF THE STUDY

SCOPE OF THE STUDY

LIMITATION

INTRODUCTION
Finance is defined as the provision of money when it is required .Every
enterprise needs finance to start, carry out its operations. Finance is the life blood
of an organization. So, finance should be managed effectively.

SUBJECT

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 Financial statement analysis refers to the process of determining financial
strength and weakness of the firm by establishing strategic relationship between
the terms of the balance sheet, Profit & loss account and other operative data.

The analysis of financial statement is a process of evaluating the

relationship between different parts of financial statement. Financial statement is
used for decision making by various parties are in them

 First task is used for the analysis to select the information for taking
decision.

 Second task is to arrange the information in a way to highlight significant

relationship.

 Final task is the interpretation and drawing of inferences and conclusion.

PURPOSE OF THE STUDY

The present study is made as a part of the MBA programme for summer training
in the form of on the job training with following activities

 To know the financial position of the OSCB Ltd.

 The bank has the strength to fulfill its current obligation or not

 Find out strength and weakness of the OSCB Ltd.

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  Performance of OSCB Ltd for granting credit providing loans and
making investment.

 Growth rate of OSCB Ltd.

 Know the liquidity position of OSCB Ltd.

 Know the long term solvency of OSCB Ltd.

 To know the operating efficiency of OSCB Ltd.

 Know overall profitability of OSCB Ltd.

PLACE OF THE STUDY

All the activity of the project are carried out in the OSCB Ltd, Bhubaneswar.

SCOPE OF THE STUDY

o The data and information were gathered during training.

o The scope is limited to the secondary data only.

o The scope is limited to the year 2002-03 to 2007-08.

LIMITATION
Every work has a particular advantage and disadvantage. Likely to be a coin side.
So there is always a boundary line, whatever is to be done. This project work has
also same problem with some disadvantages. The various problems or limitation
of the study are as follows:-

 Time factor plays a vital role. The study was conducted with in 8
weeks.

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  Due to heavy burden of work getting information from staff was not
possible.

 The bank may or may not show true financial result in annual
report.

 The data provided by the organization was not up to date.

Despite of certain limitations, efforts has been taken to make the project report
scientific and reliable one as far as possible.

CHAPTER-2 (PROFILE)

INTRODUCTION

HISTORY

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STRUCTURE

How OSCB get Finance?

HIERARCHY OF OSCB LTD.

FUNCTION OR ROLL OF OSCB

MISSION OF OSCB

ACHIVEMENTS

PROFILE OF O.S.C.B LTD

INTRODUCTION
The Orissa state co-operative Bank is an apex bank in Orissa has its head
office in Bhubaneswar with its branch at Cuttack, Paradeep, Anugul,Roulkela. Its
supports 17 central cooperative banks which in turn supports more than 4000
primary cooperative society.

The OSCB Ltd. was registered ( REGD NO- 29cu/dt-02.04.1948) under

Bihar& Orissa cooperative society Act.1935 as Orissa provisional co-operative

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bank with its headquarters at Cuttack and functioning from 2nd April 1948.Later
the bank sifted to state capital, Bhubaneswar.

LOCATION OF CCBS

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 OSCB HEADQUARTERS

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 Sl.No Saving Account

Current Account Short Term

Term Deposit Medium Term

11 Cuttack Road Branch
Recuring Deposit Long Term

Security

Saving Account

Current Account Short Term

Term Deposit Medium Term

12 Kalinga E.C
Recuring Deposit Long Term

Security

Saving Account

Current Account Short Term

Term Deposit Medium Term

13 Chandrasekharpur Branch
Recuring Deposit Long Term

Security

Saving Account

Current Account Short Term

Term Deposit Medium Term

14 Saileshreevihar Branch
Recuring Deposit Long Term

Security

State Land Development 1. Inventory 1. Gross profit

State Co- Urban Co-operative
ratio
Banks Turnover Ratio
operative Bank Bank
2. Operating
2. Debtor
Turnover ratio
(Apex Bank)
• SBI Group 3. Total Asset 3. Operating
Turnover Ratio profit ratio
1. Current 1.
•Primary
National Bank
Land 4. Fixed Asset 4. Net profit
Ratio Debt/Equity
Development Bank Turnover Ratio ratio
• 2. Acid- Ratio 17 District Central Co-operative
5. Expense
Test TRADITIONA
Ratio 2. Debt total Bank 5. Working
Capital ratio
• 3. capital Ratio
FUNCTIONAL
Turnover Ratio 6. Return on
Absolute 3. Intrest CLASSIFICATIO
CLASSIFICAT investment
SIGNIFICANCE
• Coverage N OF 6. Payable
Liquid 7. Return
INSTITUTE OF MANAGEMENT AND INFORMATION
Turnover TECHONOLOGY
Ratio (IMIT) on Page 16
Ratio 4. Cash
2749 Primary Agriculture Co-operative SocietyDevelopment
capital Bank
Commercial Banks
4. Interval Flow/Debt RATIO 7. Capital
(PACS) 8. Return on