Professional Documents
Culture Documents
of
HIMALAYAN BANK LIMITED
PRESENTED BY:
Pramod Thapa (064BME625)
Sushil Regmi (064BME646)
Umanga Bhattari (064BME647) Institute Of Engineering (IOE)
Department of Mechanical Engineering
Utsavshree Rajbhandari (064BME648)
Pulchowk Campus
Lalitpur, Nepal
Objective of study
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Introduction
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Services
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Financial Statement
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Financial Statement(cont.)
Balance Sheet
Companys financial position at the end of reporting period
Also called statement of financial position
Consist of Assets, liabilities , Ownerships Equity
Income statement
Shows whether the company is making or loosing money.
Consist of various income and expenses , PBIT, tax amount and dividend
etc.
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Balance sheet
2061/62 2062/63 2063/64 2064/65 2065/66
2004/2005 2005/2006 2006/2007 2007/08 2008/09
Rs. In Million Rs. In Million Rs. In Million Rs. In Million Rs. In Million
Capital Structure
Authorized Capital 1000.00 1000.00 1000.00 2000.00 2000.00
Issued Capital 650.00 772.20 810.81 1013.51 1216.22
Liabilities
Issued and Paid up capital 643.50 772.20 810.81 1013.51 1216.22
Reserve & Surplus 898.25 993.98 1335.69 1499.48 1903.67
Debenture 360.00 360.00 360.00 860.00 500.00
Borrowings 146.05 144.62 235.97 83.18 0.00
Deposits 24814.01 26490.85 30048.42 31842.79 34681.35
Others 556.35 698.74 728.26 876.57 1019.10
Total 27,418.16 29,460.39 33,519.14 36,175.53 39,320.32
Assets
Cash & Bank Balance 2014.47 1717.35 1757.34 1448.14 3048.53
Investment 12133.42 11894.31 13533.01 13858.71 9881.48
Loan, advances & overdraft 12424.52 14642.56 16998.00 19497.52 24793.16
Fixed Assets 295.82 540.82 574.06 726.07 952.20
Others 549.92 665.34 656.73 645.09 644.96
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Total 27418.16 29460.39 33519.14 36175.53 39320.327
Income statement(P/L statement)
2061/62 2062/63 2063/64 2064/65 2065/66
2004/2005 2005/2006 2006/2007 2007/08 2008/09
Rs. In Million Rs. In Million Rs. In Million Rs. In Million Rs. In Million
Profit and Loss Account
Interest Income 1446.47 1626.47 1775.58 1963.65 2342.20
Other operating income 311.42 415.90 385.19 457.59 580.63
Non operating income (Net) -85.46 55.55 100.26 141.19 13.32
Total Income 1672.43 2097.92 2261.03 2562.43 2936.15
Expenditures:
Interest Expenses 561.96 648.84 767.41 823.74 934.78
Overhead Expenses(Employees) 178.59 234.59 272.23 307.53 360.98
Other Operating expenses 277.38 329.70 341.56 329.01 398.32
Dividend Per share (with bonus share) 31.58 35.00 40.00 45.00 43.56
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Market Price 920 1100 1740 1980 1760
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Cash flow statement
particulars 2004/05 2006/07 2007/08 2008/09
A.Cash flow from operation activities 585,545,427 590,618,284 273,069,707 978,388,741
1. cash receipt 1,760,345,858 1,897,766,254 1,944,218,385 2,909,793,503
1.1 interest income 1,446,468,083 1,419,900,506 1,442,245,205 2,324,173,095
1.2 commission and discount income 132,815,882 165,447,872 202,888,358 284,302,277
1.3 income from exchange transaction 137,300,987 198,130,134 192,600,803 249,982,606
1.4 recovery of loan written off -2,902,317 42,380,758 4,992,623
1.5 other income 43,760,906 117,190,059 621,032,411 48,342,872
Net Income
Net profit
Revenue
To measure how much profit is earned per
unit revenue
Profit margin says margin of safety
Good at present context of the bank
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1. Profitability Ratios
Return on Asset
Net Income
ROA :
Total Asset
measures a company's success in using its
assets to earn a profit
At the moment companys earning power is
very low and debt is very high
Although there is good profit margin but
this figure of ROA shows that the bank is
unsuccessful in using its assets to earn
profit
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1. Profitability Ratios
Return on Equity
3500 30
Net Income
ROE : 3000
Total equity 25
5
500
0 0
2004/05 2005/06 2006/07 2007/08 2008/09
Net profit after tax 308.28 457.46 491.82 635.87 752.83
Average common equity 1541.75 1766.18 2146.5 2512.99 3119.89
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2. Liquidity or Short-Term Solvency ratios
2003.96
1612.35 1618.75
2061/62
2062/63
2063/64
2064/65
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2. Liquidity or Short-Term Solvency ratio
Current ratio
current asset
Current ratio :
current liabilites
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3. Asset Management or Activity Ratios
Asset turnover
net sale
Asset turn over
Avg. total asset
Asset trunover
measures how efficiently the firm is using the 6.20%
assets
Turnover means; how many number of times the 6.00%
assets flow through a firm's operations and into
5.96%
sales 5.80%
5.00%
4.80%
2061/62 2062/63 2063/64 2064/65 2065/66
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4. Financial Structure or Capitalisation Ratios
Debt ratio
Total Debt
Debt ratio
Total asset
tells us the proportion of the company's
assets that it has financed with debt
Decreasing yearly yet not satisfactory
As bank, this ratio seems to be quite good
because its has used its debt successfully
in investments and loans.
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4. Financial Structure or Capitalisation Ratios
Time-Interest Earned Ratio
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5. Market Test Ratios
Earning per share
Net income
Earning per share
No. of issued ordinary share
Profit earned by each shareholder Earning Per Share
Help to decide company whether to 70.00
50.00
40.00
Rs.
30.00
20.00
10.00
0.00
2061/6 2062/6 2063/6 2064/6 2065/6
2 3 4 5 6
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Earning Per Share 47.91 59.24 60.66 62.74 61.90 19
5. Market Test Ratios
Price Earnings ratio
19.20
higher the ratio, the higher the quality of the 20.00
18.57
earnings by firm on the share market.
15.00
0.00
2061/62 2062/63 2063/64 2064/65 2065/66
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5. Market Test Ratios
Net Income
EPS
No. of common stocks outstandin g
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CONCLUSION
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Thank You