El Baraka Bank :Financial Ratios

Current Assets = Total Assets - Fixed Assets- Held to Maturity

Since there is no loans , we considered all the liabilities as current liabilities

Considering Return on murabaha, mudarba , musharka & similar revenues as sales

Liquidity Group
1- Current Ratio

Current Ratio = Total Current Assets / Total Current Liabilities

a) Current Ratio on 2011 = (14,851,881,748- 89,981,745-2,419,530,301 ) /

= 88.48%

b) Current Ratio on 2012 = (16,778,338,624- 235,079,037 -2,653,731,692 ) /

= 88.19%

c) Current Ratio on 2013 = (18,241,449,420- 252,628,177-3,046,257,911 ) /

= 87.50%

d) Current Ratio on 2014 = (22,279,946,214- 334,271,033-5,303,203,454 ) /

= 79.43%

e) Current Ratio on 2015= (28,900,029,588- 323,601,905-7,913,950,245 ) /

= 75.38%

Current Ratio
120.00%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00% 1 OF 162
2011 2012 2013 2014 2015
 60.00%

40.00%
El Baraka Bank :Financial Ratios
20.00%

0.00%
2011 2012 2013 2014 2015
Years
El Baraka Bank IA

Debit Group
2- Debit Ratio

Debit Ratio = Total Liabilities / Total Assets

a) Debit Ratio on 2011 = 13,948,847,636 /

= 93.92%

b) Debit Ratio on 2012 = 15,749,832,351 /

= 93.87%

c) Debit Ratio on 2013 = 17,076,593,602 /

= 93.61%

d) Debit Ratio on 2014 = 20,952,334,956 /

= 94.04%

e) Debit Ratio on 2015 = 27,411,345,020 /

= 94.85%

Debit Ratio
96.00%

95.00%

94.00%

93.00%

92.00%

91.00%
2 OF 162
90.00%
 94.00%

93.00% El Baraka Bank :Financial Ratios

92.00%

91.00%

90.00%

89.00%

88.00%

87.00%
2011 2012 2013 2014 2015

Years
El
Baraka

3- Time Interest Earned

Time Interest Earned = EBIT / Interest Expenses

a) Time Interest Earned on 2011 = ( (100,104,503-3,237,499) / 3,237,499

= 29.9203193576

b) Time Interest Earned on 2012 = ( (135,753,144-3,297,062) / 3,297,062

= 40.1739736772

c) Time Interest Earned on 2013 = ( (165,670,763-3,246,276) / 3,246,276

= 50.0340966079

d) Time Interest Earned on 2014 = ( (225,485,364-4,322,730) / 4,322,730

= 51.1627221686

e) Time Interest Earned on 2015 = ( (265,066,463-5,132,384) / 5,132,384

= 50.6458750943

Time Interest Earned

450
400
350
300
250

200 3 OF 162
150
 Time Interest Earned
450
400

350
El Baraka Bank :Financial Ratios
300
250
200
150
100

50
0
2011 2012 2013 2014 2015
-50
Years
El Baraka Bank
IA

Activity Group
4- Current Assets Turnover

Current Assets Turnover = Sales / Current Assets

a) Current Assets Turnover on 2011 = 1,185,442,043 / (14,851,881,748- 89,981,745-2,419,530,301 )

= 0.0960465512 times

b) Current Assets Turnoveron 2012 = 1,380,880,883 / (16,778,338,624- 235,079,037 -2,653,731,692 )

= 0.0994188495 times

c) Current Assets Turnover on 2013 = 1,515,642,792 / (18,241,449,420- 252,628,177-3,046,257,911 )

= 0.1014312443 times

d) Current Assets Turnover on 2014 = 1,784,855,856 / (22,279,946,214- 334,271,033-5,303,203,454 )

= 0.1072470415 times

4 OF 162
 El Baraka Bank :Financial Ratios
e) Current Assets Turnoveron 2015 = 2,310,214,322 / (28,900,029,588- 323,601,905-7,913,950,245 )

= 0.1118072278 times

Current Assets Turnover

0.1200

0.1000

0.0800
T
i 0.0600
m
e
s
0.0400

0.0200

0.0000
2011 2012 2013 2014 2015
El Baraka Bank IA
Years

5- Fixed Assets Turnover

Fixed Assets Turnover = Sales / Fixed Assets

a) Fixed Assets Turnover on 2011 = 1,185,442,043 / (89,981,745 + 2,419,530,301)

= 0.472379499 times

b) Fixed Assets Turnoveron 2012 = 1,380,880,883 / (235,079,037+ 2,653,731,692)

= 0.4780101615 times

c) Fixed Assets Turnover on 2013 = 1,515,642,792 / (252,628,177+3,046,257,911)

= 0.4594407784 times

5 OF 162
 El Baraka Bank :Financial Ratios

d) Fixed Assets Turnover on 2014 = 1,784,855,856 / (334,271,033+5,303,203,454)

= 0.3166055758 times

e) Fixed Assets Turnoveron 2015 = 2,310,214,322 / (323,601,905+7,919,950,245)

= 0.280245006 times

Fixed Assets Turnover

3.5000

3.0000

2.5000

T 2.0000
i
m
e 1.5000
s
1.0000

0.5000

0.0000
2011 2012 2013 2014 2015
El Baraka Bank IA
Years

6- Total Assets Turnover

Total Assets Turnover = Sales / Total Assets

a) Total Assets Turnover on 2011 = 1,185,442,043 / 14,851,881,748

= 0.0798176327 times

6 OF 162
 El Baraka Bank :Financial Ratios

b) Total Assets Turnoveron 2012 = 1,380,880,883 / 16,778,338,624

= 0.0823014074 times

c) Total Assets Turnover on 2013 = 1,515,642,792 / 18,241,449,420

= 0.0830878488 times

d) Total Assets Turnover on 2014 = 1,784,855,856 / 22,279,946,214

= 0.0801104203 times

e) Total Assets Turnoveron 2015 = 2,310,214,322 / 28,900,029,588

= 0.07993813 times

Total Assets Turnover

0.0900

0.0800

0.0700

0.0600
T 0.0500
i
m 0.0400
e
s
0.0300

0.0200

0.0100

0.0000
2011 2012 2013 2014 2015
El Baraka Bank IA
Years

7 OF 162
 El Baraka Bank :Financial Ratios
7- Average Collection Period

Average Collection Period = (Account Recievable) / ( Sales per day )

a) Average Collection Period on 2011 = (81,931,663) / (1,185,442,043 /360 )

= 24.8813502559

b) Average Collection Period on 2012 = (178,569,324) / (1,380,880,883 /360 )

= 46.5535857809

c) Average Collection Period on 2013 = (298,618,991) / (1,515,642,792 /360 )

= 70.9288740905

d) Average Collection Period on 2014 = (1,398,087,568) / (1,784,855,856 /360 )

= 281.990012128

e) Average Collection Period on 2015 = (2,812,246,329) / (2,310,214,322 /360 )

= 438.231496013

Average Collection Period

900

800

700

600

D 500
a
y 400
s
300

200

100

0
2011 2012 2013 2014 2015
Years El Baraka Bank IA

8 OF 162
 El Baraka Bank :Financial Ratios

Profitability Group
8- Net Profit Margin

Net Profit Margin = Net Income / Sales

a) Net Profit Margin on 2011 = 100,104,503 / 1,185,442,043

= 8.44%

b) Net Profit Margin on 2012 = 135,753,144 / 1,380,880,883

= 9.83%

c) Net Profit Margin on 2013 = 165,670,763/ 1,515,642,792

= 10.93%

d) Net Profit Margin on 2014 = 225,485,364 / 1,784,855,856

= 12.63%

e) Net Profit Margin on 2015 = 265,066,463 / 2,310,214,322

= 11.47%

Net Profit Margin

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00% 9 OF 162
Years
 10.00%

5.00%
El Baraka Bank :Financial Ratios
0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00%
Years
El Baraka Bank IA

9- Return On Equity

Return On Equity = Net Income / Owner's Equity

a) Return On Equity on 2011 = 100,104,503 / 903,034,112

= 11.09%

b) Return On Equity on 2012 = 135,753,144 / 1,028,506,273

= 13.20%

c) Return On Equity on 2013 = 165,670,763/ 1,164,855,818

= 14.22%

d) Return On Equity on 2014 = 225,485,364 / 1,327,611,258

= 16.98%

e) Return On Equity on 2015 = 265,066,463 / 1,488,684,568

= 17.81%

Return On Equity
30.00%

25.00%

20.00%

15.00%

10.00%

5.00% 10 OF 162

0.00%
 30.00%

25.00%

20.00% El Baraka Bank :Financial Ratios

15.00%

10.00%

5.00%

0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00%

-15.00%

-20.00%
Years
El Baraka Bank IA

10- Return On Assets

Return On Assets = Net Income / Total Assets

a) Return On Assets on 2011 = 100,104,503 / 14,851,881,748

= 3.16%

b) Return On Assets on 2012 = 135,753,144 / 16,778,338,624

= 3.45%

c) Return On Assets on 2013 = 165,670,763/ 18,241,449,420

= 3.61%

d) Return On Assets on 2014 = 225,485,364 / 22,279,946,214

= 3.69%

e) Return On Assets on 2015 = 265,066,463 / 28,900,029,588

= 3.67%

11 OF 162
 El Baraka Bank :Financial Ratios

Return On Assets
10.00%

5.00%

0.00%
2011 2012 2013 2014 2015

-5.00%

-10.00%

-15.00%

-20.00%
Years
El Baraka
Bank

Evaluation Group
11- P/E Ratio

P/E = Price Per Share / Earning Per Share (EPS)

a) P/E ratio on 2011 = 5.46 / 0.94

= 5.81

b) P/E ratio on 2012 = 9.74 / 1.14

= 8.54

c) P/E ratio on 2013 = 9.34 / 1.23

12 OF 162
 El Baraka Bank :Financial Ratios

= 7.59

b) P/E ratio on 2014 = 10.83 / 1.52

= 7.13

c) P/E ratio on 2013 = 9.89 / 1.66

= 5.96

P/E Ratio
12.00

10.00

8.00

6.00

4.00

2.00

0.00
2011 2012 2013 2014 2015
Years
EL Baraka Bank
IA

13 OF 162
 13,948,847,636

15,749,832,351

17,076,593,602

20,952,334,956

27,411,345,020

14 OF 162
4 2015
4 2015

14,851,881,748

16,778,338,624

18,241,449,420

22,279,946,214

28,900,029,588

15 OF 162
2015

16 OF 162
4 2015

El Baraka Bank
A

981,745-2,419,530,301 )

5,079,037 -2,653,731,692 )

2,628,177-3,046,257,911 )

4,271,033-5,303,203,454 )

17 OF 162
3,601,905-7,913,950,245 )

14 2015
ka Bank IA

81,745 + 2,419,530,301)

079,037+ 2,653,731,692)

628,177+3,046,257,911)

18 OF 162
271,033+5,303,203,454)

601,905+7,919,950,245)

14 2015
ka Bank IA

19 OF 162
14 2015
ka Bank IA

20 OF 162
5,442,043 /360 )

days

0,880,883 /360 )

days

5,642,792 /360 )

days

4,855,856 /360 )

days

0,214,322 /360 )

days

4 2015
Bank IA

21 OF 162
2015

22 OF 162
 2015

Bank IA

23 OF 162
014 2015

El Baraka Bank IA

24 OF 162
 2015

El Baraka
Bank

25 OF 162
 2015

EL Baraka Bank
IA

26 OF 162
 Suez Canal Bank :Financial Ratios
Current Assets = Total Assets - Fixed Assets- Held to Maturity

Due from Banks are considered as A/R

Considering Interest Income from loans and similar revenues as sales

Liquidity Group
1- Current Ratio

Current Ratio = Total Current Assets / Total Current Liabilities

a) Current Ratio on 2011 = (15,898,729,000- 444,584,000-17,720,000) /(14,085,164,000-4,400,0

= 109.63%

b) Current Ratio on 2012 = (17,065,374,000- 427,753,000- 19,904,000 ) /(15,211,157,000-8,600,0

= 109.31%

c) Current Ratio on 2013 = (18,294,193,000- 421,267,000-19,770,000 ) /(16,351,828,000-12,900,

= 109.27%

d) Current Ratio on 2014 = (20,295,921,000- 420,607,000-20,929,000 ) /(18,399,316,000-26,200,

= 108.06%

e) Current Ratio on 2015= (22,950,025,000- 406,345,000- 19,256,000) /(21,143,976,000)

= 106.53%

Current Ratio
112.00%

110.00%

108.00%

106.00%

104.00%

102.00%

100.00%

98.00%

96.00%

94.00%
2011 2012 27 OF 162 2013 2014 2015
Years
 104.00%

102.00%

100.00% Suez Canal Bank :Financial Ratios

98.00%

96.00%

94.00%
2011 2012 2013 2014 2015
Years
Suez Canal Bank IA

Debit Group
2- Debit Ratio

Debit Ratio = Total Liabilities / Total Assets

a) Debit Ratio on 2011 = 14,085,164,000 /

= 88.59%

b) Debit Ratio on 2012 = 15,211,157,000 /

= 89.13%

c) Debit Ratio on 2013 = 16,351,828,000 /

= 89.38%

d) Debit Ratio on 2014 = 18,399,316,000 /

= 90.66%

e) Debit Ratio on 2015 = 21,143,976,000 /

= 92.13%

Debit Ratio

93.00%

92.00%

91.00%

90.00%

89.00%
28 OF 162
 91.00%
Suez Canal Bank :Financial Ratios
90.00%

89.00%

88.00%

87.00%

86.00%
2011 2012 2013 2014 2015

Years
Suez Canal Bank
IA

3- Time Interest Earned

Time Interest Earned = EBIT / Interest Expenses

a) Time Interest Earned on 2011 = (73,798,000- 646,000 )/ 646,000

= 113.2383900929

b) Time Interest Earned on 2012 = (89,392,000- 29,000 )/ 29,000

= 3,081.482759

c) Time Interest Earned on 2013 = Undefined

d) Time Interest Earned on 2014 = Undefined

e) Time Interest Earned on 2015 = Undefined

Time Interest Earned

3500

3000

2500

2000
29 OF 162
1500
 Time Interest Earned
3500

3000 Suez Canal Bank :Financial Ratios

2500

2000

1500

1000

500

0
2011 2012 2013 2014 2015
-500
Years
Suez Canal Bank
IA

Activity Group
4- Current Assets Turnover

Current Assets Turnover = Sales / Current Assets

a) Current Assets Turnover on 2011 = 947,782,000 / (15,898,729,000- 444,584,000-17,720,000)

= 0.061399061 times

b) Current Assets Turnoveron 2012 = 1,106,022,000 / (17,065,374,000- 427,753,000- 19,904,000 )

= 0.066556796 times

c) Current Assets Turnover on 2013 = 1,269,875,000 /(18,294,193,000- 421,267,000-19,770,000 )

= 0.0711288805 times

d) Current Assets Turnover on 2014 = 1,333,823,000 / (20,295,921,000- 420,607,000-20,929,000 )

= 0.0671802728 times

30 OF 162
 Suez Canal Bank :Financial Ratios
e) Current Assets Turnoveron 2015 = 1,480,146,000 / (22,950,025,000- 406,345,000- 19,256,000)

= 0.0657129345 times

Current Assets Turnover

0.0900

0.0800

0.0700

0.0600

T 0.0500
i
m
e 0.0400
s
0.0300

0.0200

0.0100

0.0000
2011 2012 2013 2014 2015

Years Suez Canal Bank

IA

5- Fixed Assets Turnover

Fixed Assets Turnover = Sales / Fixed Assets

a) Fixed Assets Turnover on 2011 = 947,782,000 / ( 444,584,000+17,720,000)

= 2.050127189 times

b) Fixed Assets Turnoveron 2012 = 1,106,022,000 / (427,753,000+ 19,904,000 )

= 2.4706907297 times

c) Fixed Assets Turnover on 2013 = 1,269,875,000 /( 421,267,000+19,770,000 )

= 2.879293574 times

31 OF 162
 Suez Canal Bank :Financial Ratios

d) Fixed Assets Turnover on 2014 = 1,333,823,000 / (420,607,000+20,929,000 )

= 3.0208703254 times

e) Fixed Assets Turnoveron 2015 = 1,480,146,000 / (406,345,000+ 19,256,000)

= 3.4777784827 times

Fixed Assets Turnover

4.0000

3.5000

3.0000

2.5000
T
i 2.0000
m
e
s
1.5000

1.0000

0.5000

0.0000
2011 2012 2013 2014 2015

Years Suez Canal Bank

IA

6- Total Assets Turnover

Total Assets Turnover = Sales / Total Assets

a) Total Assets Turnover on 2011 = 947,782,000 / 15,898,729,000

= 0.0596136962 times

32 OF 162
 Suez Canal Bank :Financial Ratios

b) Total Assets Turnoveron 2012 = 1,106,022,000 / 17,065,374,000

= 0.0648108855 times

c) Total Assets Turnover on 2013 = 1,269,875,000 / 18,294,193,000

= 0.0694141032 times

d) Total Assets Turnover on 2014 = 1,333,823,000 / 20,295,921,000

= 0.0657187718 times

e) Total Assets Turnoveron 2015 = 1,480,146,000 / 22,950,025,000

= 0.0644943088 times

Total Assets Turnover

0.0900

0.0800

0.0700

0.0600

T 0.0500
i
m
e 0.0400
s
0.0300

0.0200

0.0100

0.0000
2011 2012 2013 2014 2015

Years Suez Canal Bank IA

33 OF 162
 Suez Canal Bank :Financial Ratios
7- Average Collection Period

Average Collection Period = Account Recievable / ( Sales per day )

a) Average Collection Period on 2011 = (2,686,782,000) / (947,782,000 /360 )

= 1020.53164124

b) Average Collection Period on 2012 = (1,504,505,000) / (1,106,022,000 /360 )

= 489.702555645

c) Average Collection Period on 2013 = (1,985,560,000) / (1,269,875,000 /360 )

= 562.8913082

d) Average Collection Period on 2014 = (2,536,609,000) / (1,333,823,000 /360 )

= 684.632998531

e) Average Collection Period on 2015 = (5,472,161,000) / (1,480,146,000 /360 )

= 1330.93489426

Average Collection Period

1400

1200

1000

800
D
a
y
s 600

400

200

0
2011 2012 2013 2014 2015
Years Suez Canal Bank
34 OF 162 IA
 200

Suez Canal Bank :Financial Ratios

0
2011 2012 2013 2014 2015
Years Suez Canal Bank
IA

Profitability Group
8- Net Profit Margin

Net Profit Margin = Net Income / Sales

a) Net Profit Margin on 2011 = 0/ 947,782,000

= 0.00%

b) Net Profit Margin on 2012 = 0/ 1,106,022,000

= 0.00%

c) Net Profit Margin on 2013 = 0/ 1,269,875,000

= 0.00%

d) Net Profit Margin on 2014 = 0/ 1,333,823,000

= 0.00%

e) Net Profit Margin on 2015 = 0/ 1,480,146,000

= 0.00%

Net Profit Margin

25.00%

20.00%

15.00%

10.00%

5.00%

35 OF 162
0.00%
2011 2012 2013 2014 2015
 20.00%

15.00%

Suez Canal Bank :Financial Ratios

10.00%

5.00%

0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00%

Years

Suez Canal Bank

IA

9- Return On Equity

Return On Equity = Net Income / Owner's Equity

a) Return On Equity on 2011 = 0/ 1,813,565,000

= 0.00%

b) Return On Equity on 2012 = 0/ 1,854,217,000

= 0.00%

c) Return On Equity on 2013 = 0/ 1,942,365,000

= 0.00%

d) Return On Equity on 2014 = 0/ 1,896,605,000

= 0.00%

e) Return On Equity on 2015 = 0/ 1,806,049,000

= 0.00%

Return On Equity
30.00%

25.00%

20.00%

15.00% 36 OF 162
 Return On Equity
30.00%

25.00%
Suez Canal Bank :Financial Ratios
20.00%

15.00%

10.00%

5.00%

0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00%

-15.00%

-20.00%

Years
Suez Canal Bank
IA

10- Return On Assets

Return On Assets = Net Income / Total Assets

a) Return On Assets on 2011 = 0/ 15,898,729,000

= 0.00%

b) Return On Assets on 2012 = 0/ 17,065,374,000

= 0.00%

c) Return On Assets on 2013 = 0/ 18,294,193,000

= 0.00%

d) Return On Assets on 2014 = 0/ 20,295,921,000

= 0.00%

e) Return On Assets on 2015 = 0/ 22,950,025,000

37 OF 162
 Suez Canal Bank :Financial Ratios
= 0.00%

Return On Assets
10.00%

5.00%

0.00%
2011 2012 2013 2014 2015

-5.00%

-10.00%

-15.00%

-20.00%

Years
Suez Canal Bank
IA

Evaluation Group
11- P/E Ratio

P/E = Price Per Share / Earning Per Share (EPS)

a) P/E ratio on 2011 = = Undefined

b) P/E ratio on 2012 = = Undefined

c) P/E ratio on 2013 = = Undefined

38 OF 162
 Suez Canal Bank :Financial Ratios

d) P/E ratio on 2014 = = Undefined

e) P/E ratio on 2013 = = Undefined

P/E Ratio

12.00

10.00

8.00

6.00

4.00

2.00

0.00
2011 2012 2013 2014 2015

Years

Suez Canal Bank

IA

39 OF 162
,000) /(14,085,164,000-4,400,000)

4,000 ) /(15,211,157,000-8,600,000)

,000 ) /(16,351,828,000-12,900,000)

,000 ) /(18,399,316,000-26,200,000)

6,000) /(21,143,976,000)

2015 40 OF 162
 2015

15,898,729,000

17,065,374,000

18,294,193,000

20,295,921,000

22,950,025,000

41 OF 162
2015

42 OF 162
4 2015

Suez Canal Bank

A

84,000-17,720,000)

7,753,000- 19,904,000 )

,267,000-19,770,000 )

0,607,000-20,929,000 )

43 OF 162
6,345,000- 19,256,000)

4 2015
nal Bank

44 OF 162
4 2015
al Bank

45 OF 162
4 2015

Bank IA

46 OF 162
782,000 /360 )

days

6,022,000 /360 )

days

9,875,000 /360 )

days

3,823,000 /360 )

days

0,146,000 /360 )

days

014 2015
nal Bank
47 OF 162
014 2015
nal Bank

48 OF 162
2015
 2015

Canal Bank

49 OF 162
14 2015

Canal Bank

50 OF 162
 2015

z Canal Bank

51 OF 162
 2015

Suez Canal Bank

IA

52 OF 162
 CIB Bank :Financial Ratios
Current Assets = Total Assets - Fixed Assets- Held to Maturity

Since there is loans , we considered current liabilities as total liabilities -long term loans

Considering Interest and similar Income as sales

Liquidity Group
1- Current Ratio

Current Ratio = Total Current Assets / Total Current Liabilities

a) Current Ratio on 2011 = (85,628,219,033- 636,775,294-29,092,920 ) /(76,706,874,758-99,333,3

= 110.91%

b) Current Ratio on 2012 = (94,405,391,302- 684,527,896-4,205,753,328 ) /(83,094,183,788-80,49

= 107.83%

c) Current Ratio on 2013 = (113,752,267,766- 964,538,516-4,187,173,991 ) / (101,637,222,899- 13

= 106.99%

d) Current Ratio on 2014 = (143,646,925,000- 982,296,000-9,160,746,000 ) / (128,831,301,000- 24

= 103.82%

e) Current Ratio on 2015= (179,193,091,000- 1,107,905,000-9,261,220,000 ) / (162,681,478,000-

= 103.86%

Current Ratio
112.00%

110.00%

108.00%

106.00%

104.00%

102.00%

100.00%

98.00%

96.00%
53 OF 162
94.00%
2011 2012 2013 2014 2015
 104.00%

102.00%
CIB Bank :Financial Ratios
100.00%

98.00%

96.00%

94.00%
2011 2012 2013 2014 2015

Years
CIB IA

Debit Group
2- Debit Ratio

Debit Ratio = Total Liabilities / Total Assets

a) Debit Ratio on 2011 = 76,706,874,758/ 85,628,219,033

= 89.58%

b) Debit Ratio on 2012 = 83,094,183,788 / 94,405,391,302

= 88.02%

c) Debit Ratio on 2013 = 101,637,222,899 / 113,752,267,766

= 89.35%

d) Debit Ratio on 2014 = 128,831,301,000 / 143,646,925,000

= 89.69%

e) Debit Ratio on 2015 = 162,681,478,000 / 179,193,091,000

= 90.79%

Debit Ratio

93.00%

92.00%

91.00%

90.00%

89.00%

54 OF 162
88.00%
91.00%

90.00%
CIB Bank :Financial Ratios

89.00%

88.00%

87.00%

86.00%

85.00%
2011 2012 2013 2014 2015

Years

CIB
IA

3- Time Interest Earned

Time Interest Earned = EBIT / Interest Expenses

a) Time Interest Earned on 2011 = ( (2,179,777,182-87,451,431) / 87,451,431

= 23.9255747685

b) Time Interest Earned on 2012 = ( (3,053,218,102-107,365,742) / 107,365,742

= 27.4375448362

c) Time Interest Earned on 2013 = ( (3,840,212,014-127,965,091) / 127,965,091

= 29.0098408401

d) Time Interest Earned on 2014 = ( (5,423,784,000-181,498,000) / 181,498,000

= 28.8834367321

e) Time Interest Earned on 2015 = ( (6,454,365,000-299,696,000) / 299,696,000

= 20.5363735252

Time Interest Earned

450

400

350

300 55 OF 162
 Time Interest Earned
450
CIB Bank :Financial Ratios
400

350

300

250

200

150

100

50

0
2011 2012 2013 2014 2015
-50

Years

CIB IA

Activity Group
4- Current Assets Turnover

Current Assets Turnover = Sales / Current Assets

a) Current Assets Turnover on 2011 = 5,459,248,277 / (85,628,219,033- 636,775,294-29,092,920 )

= 0.0642549108 times

b) Current Assets Turnoveron 2012 = 7,845,913,494 / (94,405,391,302- 684,527,896-4,205,753,328 )

= 0.0876490403 times

c) Current Assets Turnover on 2013 = 9,509,874,663 / (113,752,267,766- 964,538,516-4,187,173,991 )

= 0.0875674589 times

d) Current Assets Turnover on 2014 = 11,549,834,000 / (143,646,925,000- 982,296,000-9,160,746,000 )

= 0.0865130942 times

56 OF 162
 CIB Bank :Financial Ratios
e) Current Assets Turnoveron 2015 = 14,765,337,000 /(179,193,091,000- 1,107,905,000-9,261,220,000 )

= 0.0874599581 times

Current Assets Turnover

0.1000

0.0900

0.0800

0.0700

0.0600
T
i 0.0500
m
e
s 0.0400

0.0300

0.0200

0.0100

0.0000
2011 2012 2013 2014 2015

Years CIB IA

5- Fixed Assets Turnover

Fixed Assets Turnover = Sales / Fixed Assets

a) Fixed Assets Turnover on 2011 = 5,459,248,277 / (636,775,294+29,092,920 )

= 8.1986918165 times

b) Fixed Assets Turnoveron 2012 = 7,845,913,494 / (684,527,896+4,205,753,328 )

= 1.6043890187 times

c) Fixed Assets Turnover on 2013 = 9,509,874,663 / (964,538,516+4,187,173,991 )

= 1.8459637742 times

57 OF 162
 CIB Bank :Financial Ratios

d) Fixed Assets Turnover on 2014 = 11,549,834,000 / ( 982,296,000+9,160,746,000 )

= 1.138695275 times

e) Fixed Assets Turnoveron 2015 = 14,765,337,000 /(1,107,905,000+9,261,220,000 )

= 1.4239713573 times

Fixed Assets Turnover

9.0000

8.0000

7.0000

6.0000

T 5.0000
i
m
e 4.0000
s
3.0000

2.0000

1.0000

0.0000
2011 2012 2013 2014 2015

Years CIB IA

6- Total Assets Turnover

Total Assets Turnover = Sales / Total Assets

a) Total Assets Turnover on 2011 = 5,459,248,277 / 85,628,219,033

= 0.0637552473 times

58 OF 162
 CIB Bank :Financial Ratios

b) Total Assets Turnoveron 2012 = 7,845,913,494 / 94,405,391,302

= 0.083108744 times

c) Total Assets Turnover on 2013 = 9,509,874,663 / 113,752,267,766

= 0.083601627 times

d) Total Assets Turnover on 2014 = 11,549,834,000 / 143,646,925,000

= 0.0804043247 times

e) Total Assets Turnoveron 2015 = 14,765,337,000 /179,193,091,000

= 0.0823990307 times

Total Assets Turnover

0.0900

0.0800

0.0700

0.0600

T 0.0500
i
m
e 0.0400
s
0.0300

0.0200

0.0100

0.0000
2011 2012 2013 2014 2015

Years CIB IA

59 OF 162
 CIB Bank :Financial Ratios
7- Average Collection Period

Average Collection Period = (Account Recievable) / ( Sales per day )

a) Average Collection Period on 2011 = 8,449,064,510 / (5,459,248,277 /360 )

= 557.1578849811

b) Average Collection Period on 2012 = 7,957,710,034 / (7,845,913,494 /360 )

= 365.1296454429

c) Average Collection Period on 2013 = 8,893,670,965 / (9,509,874,663 /360 )

= 336.6733696141

d) Average Collection Period on 2014 = 9,279,896,000 / (11,549,834,000 /360 )

= 289.247668841

e) Average Collection Period on 2015 = 21,002,305,000 / (14,765,337,000 /360 )

= 512.0661858243

Average Collection Period

900

800

700

600

D 500
a
y 400
s
300

200

100

0
2011 2012 2013 2014 2015
Years CIB IA

60 OF 162
 100

0
2011
CIB Bank :Financial
2012 2013
Ratios 2014 2015
Years CIB IA

Profitability Group
8- Net Profit Margin

Net Profit Margin = Net Income / Sales

a) Net Profit Margin on 2011 = 1,748,848,078 / 5,459,248,277

= 32.03%

b) Net Profit Margin on 2012 = 2,202,710,911 / 7,845,913,494

= 28.07%

c) Net Profit Margin on 2013 = 2,615,125,435/ 9,509,874,663

= 27.50%

d) Net Profit Margin on 2014 = 3,647,530,000 / 11,549,834,000

= 31.58%

e) Net Profit Margin on 2015 = 4,640,718,000 / 14,765,337,000

= 31.43%

Net Profit Margin

35.00%

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00% 61 OF 162
2011 2012 2013 2014 2015
 25.00%

20.00%

15.00% CIB Bank :Financial Ratios

10.00%

5.00%

0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00%

Years

CIB IA

9- Return On Equity

Return On Equity = Net Income / Owner's Equity

a) Return On Equity on 2011 = 1,748,848,078 / 7,172,496,197

= 24.38%

b) Return On Equity on 2012 = 2,202,710,911 / 9,108,496,603

= 24.18%

c) Return On Equity on 2013 = 2,615,125,435/ 9,499,919,432

= 27.53%

d) Return On Equity on 2014 = 3,647,530,000 / 11,168,094,000

= 32.66%

e) Return On Equity on 2015 = 4,640,718,000 / 11,870,895,000

= 39.09%

Return On Equity
50.00%

40.00%

30.00%

62 OF 162
20.00%
 50.00%

40.00% CIB Bank :Financial Ratios

30.00%

20.00%

10.00%

0.00%
2011 2012 2013 2014 2015

-10.00%

-20.00%

-30.00%

Years

CIB IA

10- Return On Assets

Return On Assets = Net Income / Total Assets

a) Return On Assets on 2011 = 1,748,848,078 / 85,628,219,033

= 2.04%

b) Return On Assets on 2012 = 2,202,710,911 / 94,405,391,302

= 2.33%

c) Return On Assets on 2013 = 2,615,125,435/ 113,752,267,766

= 2.30%

d) Return On Assets on 2014 = 3,647,530,000 / 143,646,925,000

= 2.54%

e) Return On Assets on 2015 = 4,640,718,000 / 179,193,091,000

= 2.59%

63 OF 162
 CIB Bank :Financial Ratios

Return On Assets
10.00%

5.00%

0.00%
2011 2012 2013 2014 2015

-5.00%

-10.00%

-15.00%

-20.00%
Years
CIB IA

Evaluation Group
11- P/E Ratio

P/E = Price Per Share / Earning Per Share (EPS)

a) P/E ratio on 2011 = 10.23 / 2.44

= 4.19

b) P/E ratio on 2012 = 19.50 / 3.53

= 5.52

64 OF 162
 CIB Bank :Financial Ratios
c) P/E ratio on 2013 = 32.6 / 2.67

= 12.21

b) P/E ratio on 2014 = 49.2 / 3.55

= 13.86

c) P/E ratio on 2013 = 38.2 / 3.58

= 10.67

P/E Ratio

16.00

14.00

12.00

10.00

8.00

6.00

4.00

2.00

0.00
2011 2012 2013 2014 2015

Years
CI
B
IA

65 OF 162
20 ) /(76,706,874,758-99,333,376)

3,328 ) /(83,094,183,788-80,495,238)

73,991 ) / (101,637,222,899- 132,153,227 )

46,000 ) / (128,831,301,000- 242,878,000 )

220,000 ) / (162,681,478,000-131,328,000)

66 OF 162
2015
2015

67 OF 162
2015

68 OF 162
4 2015

CIB IA

75,294-29,092,920 )

27,896-4,205,753,328 )

538,516-4,187,173,991 )

2,296,000-9,160,746,000 )

69 OF 162
07,905,000-9,261,220,000 )

4 2015

IA

70 OF 162
14 2015
IA

71 OF 162
4 2015

IA

72 OF 162
9,248,277 /360 )

days

5,913,494 /360 )

days

9,874,663 /360 )

days

49,834,000 /360 )

days

65,337,000 /360 )

days

4 2015
IA

73 OF 162
4 2015
IA

74 OF 162
2015
 2015

IA

75 OF 162
 2015

CIB IA

76 OF 162
 2015

IB IA

77 OF 162
 2015

CI
B
IA

78 OF 162
 ADIB Bank :Financial Ratios
Current Assets = Total Assets - Fixed Assets- Held to Maturity

Since there is no loans , we considered all the liabilities as current liabilities

Considering Profit on Financings & similar Income as sales

Liquidity Group
1- Current Ratio

Current Ratio = Total Current Assets / Total Current Liabilities

a) Current Ratio on 2011 = (13,770,256,230- 218,106,277-23,601,808 ) /

= 103.58%

b) Current Ratio on 2012 = (14,564,622,000- 244,084,000 -18,754,000 ) /

= 102.60%

c) Current Ratio on 2013 = (16,397,396,000- 231,425,000-12,181,000 ) /

= 103.34%

d) Current Ratio on 2014 = (19,634,558,000- 355,576,000-2,555,000 ) /

= 104.22%

e) Current Ratio on 2015= (23,661,313,000- 358,152,000-10,831,000 ) /

= 104.24%

Current Ratio

110.00%

108.00%

106.00%

104.00%

102.00%

100.00%

79 OF 162
98.00%
 106.00%

104.00%

ADIB Bank :Financial Ratios

102.00%

100.00%

98.00%

96.00%
2011 2012 2013 2014 2015

Years

ADIB IA

Debit Group
2- Debit Ratio

Debit Ratio = Total Liabilities / Total Assets

a) Debit Ratio on 2011 = 13,070,908,000 /

= 94.94%

b) Debit Ratio on 2012 = 13,939,856,000 /

= 95.71%

c) Debit Ratio on 2013 = 15,631,968,000 /

= 95.33%

d) Debit Ratio on 2014 = 18,495,139,000 /

= 94.20%

e) Debit Ratio on 2015 = 22,344,283,000 /

= 94.43%

Debit Ratio

97.00%

96.00%

95.00%

94.00%

93.00% 80 OF 162
97.00%

96.00%
ADIB Bank :Financial Ratios
95.00%

94.00%

93.00%

92.00%

91.00%

90.00%

89.00%

88.00%

87.00%
2011 2012 2013 2014 2015

Years

ADIB
IA

3- Time Interest Earned

Time Interest Earned = EBIT / Interest Expenses

a) Time Interest Earned on 2011 = ( (-590,883,000-1,960,000) / 1,960,000

= -302.4709183673

b) Time Interest Earned on 2012 = ( (-1,129,529,000-941,000) / 941,000

= -1201.3496280553

c) Time Interest Earned on 2013 = ( (45,228,000-5,626,000) / 5,626,000

= 7.0391041593

d) Time Interest Earned on 2014 = ( (425,544,000-12,404,000) / 12,404,000

= 33.3069977427

e) Time Interest Earned on 2015 = ( (614,945,000-8,743,000) / 8,743,000

= 69.3356971291

Time Interest Earned

600
81 OF 162
400
 ADIB Bank :Financial Ratios

Time Interest Earned

600
400

200
0
2011 2012 2013 2014 201
-200
-400
-600
-800

-1000
-1200
-1400
Years
ADIB IA

Activity Group
4- Current Assets Turnover

Current Assets Turnover = Sales / Current Assets

a) Current Assets Turnover on 2011 = 731,578,089 / (13,770,256,230- 218,106,277-23,601,808 )

= 0.054076615 times

b) Current Assets Turnoveron 2012 = 1,014,647,000 / (14,564,622,000- 244,084,000 -18,754,000 )

= 0.0709454848 times

82 OF 162
 ADIB Bank :Financial Ratios

c) Current Assets Turnover on 2013 = 1,229,451,000 / (16,397,396,000- 231,425,000-12,181,000 )

= 0.076109136 times

d) Current Assets Turnover on 2014 = 1,472,046,000 / (19,634,558,000- 355,576,000-2,555,000 )

= 0.0763650857 times

e) Current Assets Turnoveron 2015 = 1,952,219,000 / (23,661,313,000- 358,152,000-10,831,000 )

= 0.0838138134 times

Current Assets Turnover

0.0900

0.0800

0.0700

0.0600
T 0.0500
i
m 0.0400
e
s
0.0300

0.0200

0.0100

0.0000
2011 2012 2013 2014 2015
ADIB IA
Years

5- Fixed Assets Turnover

Fixed Assets Turnover = Sales / Fixed Assets

83 OF 162
 ADIB Bank :Financial Ratios
a) Fixed Assets Turnover on 2011 = 731,578,089 / ( 218,106,277+23,601,808)

= 3.0267009438 times

b) Fixed Assets Turnoveron 2012 = 1,014,647,000 / (244,084,000 +18,754,000)

= 3.860351243 times

c) Fixed Assets Turnover on 2013 = 1,229,451,000 / (231,425,000+12,181,000)

= 5.0468830817 times

d) Fixed Assets Turnover on 2014 = 1,472,046,000 / (355,576,000+2,555,000)

= 4.1103562663 times

e) Fixed Assets Turnoveron 2015 = 1,952,219,000 / (358,152,000+10,831,000)

= 5.2908101457 times

Fixed Assets Turnover

6.0000

5.0000

4.0000
T
i 3.0000
m
e
s
2.0000

1.0000

0.0000
2011 2012 2013 2014 2015
ADIB IA
Years

84 OF 162
 ADIB Bank :Financial Ratios

6- Total Assets Turnover

Total Assets Turnover = Sales / Total Assets

a) Total Assets Turnover on 2011 = 731,578,089 / 13,770,256,230

= 0.0531274129 times

b) Total Assets Turnoveron 2012 = 1,014,647,000 / 14,564,622,000

= 0.0696651791 times

c) Total Assets Turnover on 2013 = 1,229,451,000 / 16,397,396,000

= 0.0749784295 times

d) Total Assets Turnover on 2014 = 1,472,046,000 / 19,634,558,000

= 0.0749721995 times

e) Total Assets Turnoveron 2015 = 1,952,219,000 / 23,661,313,000

= 0.0825067907 times

Total Assets Turnover

0.0900

0.0800

0.0700

0.0600
T 0.0500
i
m 0.0400
e
s
0.0300

0.0200

0.0100

0.0000
2011 2012 2013 2014 2015
ADIB IA
Years

85 OF 162
 0.0200

0.0100

0.0000 ADIB Bank :Financial Ratios

2011 2012 2013 2014 2015
ADIB IA
Years

7- Average Collection Period

Average Collection Period = (Account Recievable) / ( Sales per day )

a) Average Collection Period on 2011 = (1,407,479,930) / (731,578,089 /360 )

= 692.6024472556

b) Average Collection Period on 2012 = (1,713,552,000) / (1,014,647,000 /360 )

= 607.9737287944

c) Average Collection Period on 2013 = (1,272,051,000) / (1,229,451,000 /360 )

= 37.2473860223

d) Average Collection Period on 2014 = (1,210,003,000) / (1,472,046,000 /360 )

= 295.9153993829

e) Average Collection Period on 2015 = (1,873,873,000) / (1,952,219,000 /360 )

= 345.5525635187

Average Collection Period

900

800

700

600

D 500
a 86 OF 162
y 400
s
 900

800
ADIB Bank :Financial Ratios
700

600

D 500
a
y 400
s
300

200

100

0
2011 2012 2013 2014 2015
Years ADIB IA

Profitability Group
8- Net Profit Margin

Net Profit Margin = Net Income / Sales

a) Net Profit Margin on 2011 = (560,804,206) / 731,578,089

= -76.66%

b) Net Profit Margin on 2012 = (854,921,000) / 1,014,647,000

= -84.26%

c) Net Profit Margin on 2013 = (102,798,000)/ 1,229,451,000

= -8.36%

d) Net Profit Margin on 2014 = 265,512,000 / 1,472,046,000

87 OF 162
 ADIB Bank :Financial Ratios
= 18.04%

e) Net Profit Margin on 2015 = 614,945,000 / 1,952,219,000

= 31.50%

Net Profit Margin

40.00%

20.00%

0.00%
2011 2012 2013 2014 2015
-20.00%

-40.00%

-60.00%

-80.00%

-100.00%
Years
ADIB IA

9- Return On Equity

Return On Equity = Net Income / Owner's Equity

a) Return On Equity on 2011 = (560,804,206) / 708,783,175

= -79.12%

b) Return On Equity on 2012 = (854,921,000) / 624,766,000

= -136.84%

88 OF 162
 ADIB Bank :Financial Ratios

c) Return On Equity on 2013 = (102,798,000)/ 765,428,000

= -13.43%

d) Return On Equity on 2014 = 265,512,000 / 1,162,703,000

= 22.84%

e) Return On Equity on 2015 = 614,945,000 / 1,317,030,000

= 46.69%

Return On Equity
100.00%

50.00%

0.00%
2011 2012 2013 2014 2015

-50.00%

-100.00%

-150.00%
Years
ADIB IA

10- Return On Assets

89 OF 162
 ADIB Bank :Financial Ratios

Return On Assets = Net Income / Total Assets

a) Return On Assets on 2011 = (560,804,206) / 731,578,089

= -76.66%

b) Return On Assets on 2012 = (854,921,000) / 1,014,647,000

= -84.26%

c) Return On Assets on 2013 = (102,798,000)/ 1,229,451,000

= -8.36%

d) Return On Assets on 2014 = 265,512,000 / 1,472,046,000

= 18.04%

e) Return On Assets on 2015 = 614,945,000 / 1,952,219,000

= 31.50%

Return On Assets
40.00%

20.00%

0.00%
2011 2012 2013 2014 2015

-20.00%

-40.00%

-60.00%

-80.00%

-100.00%
Years
ADIB IA

90 OF 162
 ADIB Bank :Financial Ratios

Evaluation Group
11- P/E Ratio

P/E = Price Per Share / Earning Per Share (EPS)

a) P/E ratio on 2011 = 48.75 / -2.80

= -17.41

b) P/E ratio on 2012 = 25.50 / -4.27

= -5.97

c) P/E ratio on 2013 = 13.25 / 0.51

= 25.98

d) P/E ratio on 2014 = 25.50 / 1.33

= 19.17

e) P/E ratio on 2015 = 13.25 / 1.01

= 13.12

P/E Ratio
30.00
25.00
20.00
15.00
10.00
5.00
0.00
2011 2012 2013 2014 2015
-5.00
-10.00
-15.00
91 OF 162
-20.00
15.00
10.00
5.00
ADIB Bank :Financial Ratios
0.00
2011 2012 2013 2014 2015
-5.00
-10.00
-15.00
-20.00
Years
ADI
B
IA

92 OF 162
13,061,473,055

13,939,856,000

15,631,958,000

18,495,139,000

22,344,283,000

93 OF 162
2014 2015

13,767,915,000

14,564,622,000

16,397,396,000

19,634,558,000

23,661,313,000

94 OF 162
2015

95 OF 162
2014 2015

ADIB IA

6,277-23,601,808 )

084,000 -18,754,000 )

96 OF 162
425,000-12,181,000 )

576,000-2,555,000 )

152,000-10,831,000 )

4 2015
B IA

97 OF 162
14 2015
B IA

98 OF 162
 4 2015
B IA

99 OF 162
 4 2015
B IA

78,089 /360 )

days

,647,000 /360 )

days

,451,000 /360 )

days

,046,000 /360 )

days

,219,000 /360 )

days

100 OF 162
4 2015
IA

101 OF 162
 2015

IA

102 OF 162
2014 2015

ADIB IA

103 OF 162
 2015

IA

104 OF 162
2015

105 OF 162
 2015

ADI
B
IA

106 OF 162
 HDB Bank :Financial Ratios
Current Assets = Total Assets - Fixed Assets- Held to Maturity

Since there is loans , we considered current liabilities as total liabilities -long term loans

Considering Return on loans and alike revenues as sales

Liquidity Group
1- Current Ratio

Current Ratio = Total Current Assets / Total Current Liabilities

a) Current Ratio on 2011 = (14,028,357,091-131,958,784-816,052,104 ) /(11,974,178,548-1,553,

= 125.52%

b) Current Ratio on 2012 = (13,004,277,116-154,249,811-866 ,160,080 ) /(10,901,829,882-1,454

= 126.85%

c) Current Ratio on 2013 = (14,592,349,542-151,681,743-701,014,241)/(12,478,654,955-1,310,17

= 123.02%

d) Current Ratio on 2014 = (21,250,410,606-161,633,548-939,069,363 ) /(19,003,263,418-1,282,7

= 113.71%

e) Current Ratio on 2015= (25,337,981,504-242,520,184-1,533,716,626 ) / (22,864,400,373-1,73

= 111.50%

Current Ratio

140.00%

120.00%

100.00%

80.00%

60.00%

40.00%

107 OF 162
20.00%
 100.00%

80.00%

HDB Bank :Financial Ratios

60.00%

40.00%

20.00%

0.00%
2011 2012 2013 2014 2015

Years

HDB IA

Debit Group
2- Debit Ratio

Debit Ratio = Total Liabilities / Total Assets

a) Debit Ratio on 2011 = 11,974,178,548 /

= 85.36%

b) Debit Ratio on 2012 = 10,901,829,882 /

= 83.83%

c) Debit Ratio on 2013 = 12,478,654,955 /

= 85.52%

d) Debit Ratio on 2014 = 19,003,263,418 /

= 89.43%

e) Debit Ratio on 2015 = 22,864,400,373 /

= 90.24%

Debit Ratio

94.00%

92.00%

90.00%

88.00%
108 OF 162
94.00%

92.00%
HDB Bank :Financial Ratios
90.00%

88.00%

86.00%

84.00%

82.00%

80.00%

78.00%
2011 2012 2013 2014 2015

Years

HDB
IA

3- Time Interest Earned

Time Interest Earned = EBIT / Interest Expenses

a) Time Interest Earned on 2011 = ( (202,786,683-7,299,370)) / 7,299,370

= 26.7813952437

b) Time Interest Earned on 2012 = ( (302,434,340-8,182,541) / 8,182,541

= 35.9609318181

c) Time Interest Earned on 2013 = ( (334,887,290-9,644,195) / 9,644,195

= 33.7242346303

d) Time Interest Earned on 2014 = ( (438,503,798-12,200,162) / 12,200,162

= 34.9424569936

e) Time Interest Earned on 2015 = ( (674,677,621-14,137,633) / 14,137,633

= 46.7221060272

Time Interest Earned

109 OF 162
450
 HDB Bank :Financial Ratios

Time Interest Earned

450

400

350

300

250

200

150

100

50

0
2011 2012 2013 2014 2015
-50

Years

HDB IA

Activity Group
4- Current Assets Turnover

Current Assets Turnover = Sales / Current Assets

a) Current Assets Turnover on 2011 = 1,012,002,483 / (14,028,357,091-131,958,784-816,052,104 )

= 0.0773681726 times

b) Current Assets Turnoveron 2012 = 1,239,233,020 / (13,004,277,116-154,249,811-866 ,160,080 )

= 0.1034084404 times

110 OF 162
 HDB Bank :Financial Ratios

c) Current Assets Turnover on 2013 = 1,159,449,184 /(14,592,349,542-151,681,743-701,014,241)

= 0.0843870756 times

d) Current Assets Turnover on 2014 = 1,189,270,851 /(21,250,410,606-161,633,548-939,069,363 )

= 0.0590217421 times

e) Current Assets Turnoveron 2015 = 1,832,905,221 / (25,337,981,504-242,520,184-1,533,716,626 )

= 0.0777915746 times

Current Assets Turnover

0.1200

0.1000

0.0800

T
i 0.0600
m
e
s
0.0400

0.0200

0.0000
2011 2012 2013 2014 2015

Years HDB IA

5- Fixed Assets Turnover

Fixed Assets Turnover = Sales / Fixed Assets

111 OF 162
 HDB Bank :Financial Ratios
a) Fixed Assets Turnover on 2011 = 1,012,002,483 / (131,958,784+816,052,104 )

= 1.0675009072 times

b) Fixed Assets Turnoveron 2012 = 1,239,233,020 / (154,249,811+866 ,160,080 )

= 1.2144463033 times

c) Fixed Assets Turnover on 2013 = 1,159,449,184 / (151,681,743+701,014,241 )

= 1.3597450976 times

d) Fixed Assets Turnover on 2014 = 1,189,270,851 / (161,633,548+939,069,363 )

= 1.0804648912 times

e) Fixed Assets Turnoveron 2015 = 1,832,905,221 / (242,520,184+1,533,716,626 )

= 1.0319036351 times

Fixed Assets Turnover

3.5000

3.0000

2.5000

T 2.0000
i
m
e 1.5000
s

1.0000

0.5000

0.0000
2011 2012 2013 2014 2015

Years HDB IA

112 OF 162
 HDB Bank :Financial Ratios

6- Total Assets Turnover

Total Assets Turnover = Sales / Total Assets

a) Total Assets Turnover on 2011 = 1,012,002,483 / 14,028,357,091

= 0.0721397721 times

b) Total Assets Turnoveron 2012 = 1,239,233,020 / 13,004,277,116

= 0.0952942643 times

c) Total Assets Turnover on 2013 = 1,159,449,184 / 14,592,349,542

= 0.0794559629 times

d) Total Assets Turnover on 2014 = 1,189,270,851 / 21,250,410,606

= 0.0559646057 times

e) Total Assets Turnoveron 2015 = 1,832,905,221 / 25,337,981,504

= 0.0723382492 times

Total Assets Turnover

0.1200

0.1000

0.0800

T
i 0.0600
m
e
s
0.0400

0.0200

113 OF 162
0.0000
 i 0.0600
m
e
s
0.0400 HDB Bank :Financial Ratios

0.0200

0.0000
2011 2012 2013 2014 2015

Years HDB IA

7- Average Collection Period

Average Collection Period = (Account Recievable) / ( Sales per day )

a) Average Collection Period on 2011 = 1,045,126,484 / (1,012,002,483 /360 )

= 371.7832125517

b) Average Collection Period on 2012 = 501,339,480 / (1,239,233,020 /360 )

= 145.6402548086

c) Average Collection Period on 2013 = 1,140,215,021 / (1,159,449,184 /360 )

= 354.0279412194

d) Average Collection Period on 2014 = 2,065,511,275 / (1,189,270,851 /360 )

= 625.2436594866

e) Average Collection Period on 2015 = 6,610,813,287 / (1,832,905,221 /360 )

= 1298.426539492

Average Collection Period

1400

1200

1000 114 OF 162

 1400
HDB Bank :Financial Ratios
1200

1000

800
D
a
y
s 600

400

200

0
2011 2012 2013 2014 2015
Years
HDB IA

Profitability Group
8- Net Profit Margin

Net Profit Margin = Net Income / Sales

a) Net Profit Margin on 2011 = 175,252,780 / 1,012,002,483

= 17.32%

b) Net Profit Margin on 2012 = 220,768,781 / 1,239,233,020

= 17.81%

c) Net Profit Margin on 2013 = 246,777,531/ 1,159,449,184

= 21.28%

d) Net Profit Margin on 2014 = 306,152,601 / 1,189,270,851

115 OF 162
 HDB Bank :Financial Ratios
= 25.74%

e) Net Profit Margin on 2015 = 491,183,943 / 1,832,905,221

= 26.80%

Net Profit Margin

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00%
Years HDB IA

9- Return On Equity

Return On Equity = Net Income / Owner's Equity

a) Return On Equity on 2011 = 175,252,780 / 2,054,178,453

= 8.53%

b) Return On Equity on 2012 = 220,768,781 / 2,102,447,234

= 10.50%

116 OF 162
 HDB Bank :Financial Ratios

c) Return On Equity on 2013 = 246,777,531/ 2,113,694,587

= 11.68%

d) Return On Equity on 2014 = 306,152,601 / 2,247,147,188

= 13.62%

e) Return On Equity on 2015 = 491,183,943 / 2,473,581,131

= 19.86%

Return On Equity
30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%
2011 2012 2013 2014 2015
-5.00%

-10.00%

-15.00%

-20.00%
Years
HDB IA

10- Return On Assets

117 OF 162
 HDB Bank :Financial Ratios

Return On Assets = Net Income / Total Assets

a) Return On Assets on 2011 = 175,252,780 / 14,028,357,091

= 1.25%

b) Return On Assets on 2012 = 220,768,781 / 13,004,277,116

= 1.70%

c) Return On Assets on 2013 = 246,777,531/ 14,592,349,542

= 1.69%

d) Return On Assets on 2014 = 306,152,601 / 21,250,410,606

= 1.44%

e) Return On Assets on 2015 = 491,183,943 / 25,337,981,504

= 1.94%

Return On Assets
10.00%

5.00%

0.00%
2011 2012 2013 2014 2015

-5.00%

-10.00%

-15.00%

-20.00%
Years
HDB IA

118 OF 162
 HDB Bank :Financial Ratios

Evaluation Group
11- P/E Ratio

P/E = Price Per Share / Earning Per Share (EPS)

a) P/E ratio on 2011 = 9.64/ 1.19

= 8.10

b) P/E ratio on 2012 = 15.78 / 1.85

= 8.53

c) P/E ratio on 2013 = 18.23 / 1.72

= 10.60

d) P/E ratio on 2014 = 26.22 / 2.02

= 12.98

e) P/E ratio on 2015 = 22.28 / 3.31

= 6.73

P/E Ratio
14.00

12.00

10.00

8.00

6.00

4.00

2.00 119 OF 162

10.00

8.00

6.00
HDB Bank :Financial Ratios
4.00

2.00

0.00
2011 2012 2013 2014 2015
HDB
Years IA

120 OF 162
104 ) /(11,974,178,548-1,553,203,725)

,080 ) /(10,901,829,882-1,454,683,831)

241)/(12,478,654,955-1,310,172,822)

363 ) /(19,003,263,418-1,282,752,169)

6,626 ) / (22,864,400,373-1,733,573,212)

121 OF 162
2014 2015

14,028,357,001

13,004,277,116

14,592,349,542

21,250,410,606

25,337,981,504

122 OF 162
2015

123 OF 162
014 2015

HDB IA

958,784-816,052,104 )

249,811-866 ,160,080 )

124 OF 162
681,743-701,014,241)

633,548-939,069,363 )

520,184-1,533,716,626 )

4 2015

IA

125 OF 162
14 2015

IA

126 OF 162
127 OF 162
4 2015

IA

,002,483 /360 )

days

,233,020 /360 )

days

,449,184 /360 )

days

,270,851 /360 )

days

,905,221 /360 )

days

128 OF 162
4 2015

IA

129 OF 162
 2015

IA

130 OF 162
2014 2015

HDB IA

131 OF 162
 2015

IA

132 OF 162
133 OF 162
 2015
HDB
IA

134 OF 162
 Industry Ratios :Financial Ratios

Liquidity Group
1- Current Ratio

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
Industry Average on 2011 88.48% 109.63% 110.91% 103.58% 125.52%

Industry Average on 2012 88.19% 109.31% 107.83% 102.60% 126.85%

Industry Average on 2013 87.50% 109.27% 106.99% 103.34% 123.02%

Industry Average on 2014 79.43% 108.06% 103.82% 104.22% 113.71%

Industry Average on 2015 75.38% 106.53% 103.86% 104.24% 111.50%

Current Ratio

140.00%

120.00%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%
2011 2012 2013 2014 2015
El Baraka Bank IA
Years Suez Canal Bank
CIB ADIB HDB
 40.00%

20.00%
Industry Ratios :Financial Ratios
0.00%
2011 2012 2013 2014 2015
El Baraka Bank IA
Years Suez Canal Bank
CIB ADIB HDB

Debit Group
2- Debit Ratio

El Baraka Suez Canal

Bank Bank CIB ADIB HDB

Industry Average on 2011 93.92% 88.59% 89.58% 94.94% 85.36%

Industry Average on 2012 93.87% 89.13% 88.02% 95.71% 83.83%

Industry Average on 2013 93.61% 89.38% 89.35% 95.33% 85.52%

Industry Average on 2014 94.04% 90.66% 89.69% 94.20% 89.43%

Industry Average on 2015 94.85% 92.13% 90.79% 94.43% 90.24%

Debit Ratio

100.00%

95.00%

90.00%

85.00%
 95.00%

90.00%
Industry Ratios :Financial Ratios

85.00%

80.00%

75.00%
2011 2012 2013 2014 2015

Years

El Baraka IA Suez Canal Babk CIB ADIB HDB

3- Time Interest Earned

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
Industry Average on 2011 29.92 113.24 23.93 -302.47 26.78

Industry Average on 2012 40.17 3,081.48 27.44 -1,201.35 35.96

Industry Average on 2013 50.03 0.00 29.01 7.04 33.72

Industry Average on 2014 51.16 0.00 28.88 33.31 34.94

Industry Average on 2015 50.65 0.00 20.54 69.34 46.72

Debit Ratio
350000.00%

300000.00%

250000.00%

200000.00%

150000.00%

100000.00%
 350000.00%

300000.00%

250000.00% Industry Ratios :Financial Ratios

200000.00%

150000.00%

100000.00%

50000.00%

0.00%
2011 2012 2013 2014 2015
-50000.00%

-100000.00%

-150000.00%

Years

El Baraka IA Suez Canal Bank CIB ADIB HDB

Activity Group
4- Current Assets Turnover

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
Industry Average on 2011 0.0960 0.0614 0.0643 0.0541 0.0774

Industry Average on 2012 0.0994 0.0666 0.0876 0.0709 0.1034

Industry Average on 2013 0.1014 0.0711 0.0876 0.0761 0.0844

Industry Average on 2014 0.1072 0.0672 0.0865 0.0764 0.0590

 Industry Ratios :Financial Ratios

Industry Average on 2015 0.1118 0.0657 0.0875 0.0838 0.0778

Current Assets Turnover

0.1200

0.1000

0.0800

T
i 0.0600
m
e
s

0.0400

0.0200

0.0000
2011 2012 2013 2014 2015

Years
El Baraka Bank IA Suez Canal Bank CIB ADIB HDB

5- Fixed Assets Turnover

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
 Industry Ratios :Financial Ratios

Industry Average on 2011 0.4724 2.0501 8.1987 3.0267 1.0675

Industry Average on 2012 0.4780 2.4707 1.6044 3.8604 1.2144

Industry Average on 2013 0.4594 2.8793 1.8460 5.0469 1.3597

Industry Average on 2014 0.3166 3.0209 1.1387 4.1104 1.0805

Industry Average on 2015 0.2802 3.4778 1.4240 5.2908 1.0319

Fixed Assets Turnover

9.0000

8.0000

7.0000

6.0000

T 5.0000
i
m
e 4.0000
s

3.0000

2.0000

1.0000

0.0000
2011 2012 2013 2014 2015

Years
IA El Baraka Bank Suez Canal Bank CIB ADIB HDB
 1.0000

0.0000
2011 2012 2013 2014 2015

Industry
IA ElRatios
Baraka Bank :Financial
Years
Ratios
Suez Canal Bank CIB ADIB HDB

6- Total Assets Turnover

El Baraka Suez Canal

Bank Bank CIB ADIB HDB

Industry Average on 2011 0.0798 0.0596 0.0638 0.0531 0.0721

Industry Average on 2012 0.0823 0.0648 0.0831 0.0697 0.0953

Industry Average on 2013 0.0831 0.0694 0.0836 0.0750 0.0795

Industry Average on 2014 0.0801 0.0657 0.0804 0.0750 0.0560

Industry Average on 2015 0.0799 0.0645 0.0824 0.0825 0.0723

Total Assets Turnover

0.1200

0.1000

0.0800

T
i 0.0600
m
e
s

0.0400

0.0200
 T
i 0.0600
m
e
s

0.0400 Industry Ratios :Financial Ratios

0.0200

0.0000
2011 2012 2013 2014 2015

Years
El Baraka Bank IA Suez Canal Bank CIB ADIB HDB

7- Average Collection Period

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
Industry Average on 2011 24.8814 1020.5316 557.1579 692.6024 371.7832

Industry Average on 2012 46.5536 489.7026 365.1296 607.9737 145.6403

Industry Average on 2013 70.9289 562.8913 336.6734 37.2474 354.0279

Industry Average on 2014 281.9900 684.6330 289.2477 295.9154 625.2437

Industry Average on 2015 438.2315 1330.9349 512.0662 345.5526 1298.4265

Average Collection Period

1400

1200

1000

800
D
a
 1200

1000 Industry Ratios :Financial Ratios

800
D
a
y
s 600

400

200

0
2011 2012 2013 2014 2015

Years
El Baraka Bank IA Suez Canal Bank CIB ADIB HDB

Profitability Group
8- Net Profit Margin

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
Industry Average on 2011 8.44% 0.00% 32.03% -76.66% 17.32%

Industry Average on 2012 9.83% 0.00% 28.07% -84.26% 17.81%

Industry Average on 2013 10.93% 0.00% 27.50% -8.36% 21.28%

Industry Average on 2014 12.63% 0.00% 31.58% 18.04% 25.74%

Industry Average on 2015 11.47% 0.00% 31.43% 31.50% 26.80%

Net Profit Margin

 Industry Ratios :Financial Ratios

Net Profit Margin

40.00%

20.00%

0.00%
2011 2012 2013 2014 2015

-20.00%

-40.00%

-60.00%

-80.00%

-100.00%

Years

El Baraka Bank IA Suez Canal Bank CIB ADIB HDB

9- Return On Equity

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
Industry Average on 2011 11.09% 0.00% 24.38% -79.12% 8.53%

Industry Average on 2012 13.20% 0.00% 24.18% -136.84% 10.50%

 Industry Ratios :Financial Ratios

Industry Average on 2013 14.22% 0.00% 27.53% -13.43% 11.68%

Industry Average on 2014 16.98% 0.00% 32.66% 22.84% 13.62%

Industry Average on 2015 17.81% 0.00% 39.09% 46.69% 19.86%

Return On Equity
100.00%

50.00%

0.00%
2011 2012 2013 2014 2015

-50.00%

-100.00%

-150.00%

Years
El Baraka Bank IA Suez Canal Bank CIB ADIB
HDB
 Industry Ratios :Financial Ratios

10- Return On Assets

El Baraka Suez Canal CIB ADIB HDB

Bank Bank
Industry Average on 2011 3.16% 0.00% 2.04% -76.66% 1.25%

Industry Average on 2012 3.45% 0.00% 2.33% -84.26% 1.70%

Industry Average on 2013 3.61% 0.00% 2.30% -8.36% 1.69%

Industry Average on 2014 3.69% 0.00% 2.54% 18.04% 1.44%

Industry Average on 2015 3.67% 0.00% 2.59% 31.50% 1.94%

Return On Assets
40.00%

20.00%

0.00%
2011 2012 2013 2014 2015

-20.00%

-40.00%

-60.00%

-80.00%

-100.00%
 -60.00%

Industry Ratios :Financial Ratios

-80.00%

-100.00%

Years

El Baraka Bank IA Suez Canal Bank CIB ADIB HDB

Evaluation Group
11- P/E Ratio

El Baraka Suez Canal

Bank Bank CIB ADIB HDB

Industry Average on 2011 5.8085 0.0000 4.1926 -17.4107 8.1008

Industry Average on 2012 8.5439 0.0000 5.5241 -5.9719 8.5297

Industry Average on 2013 7.5935 0.0000 12.2097 25.9804 10.5988

Industry Average on 2014 7.1250 0.0000 13.8592 19.1729 12.9802

Industry Average on 2015 5.9578 0.0000 10.6704 13.1188 6.7311

P/E Ratio

30.00

25.00

20.00

15.00

10.00

5.00

0.00
25.00

20.00

15.00
Industry Ratios :Financial Ratios
10.00

5.00

0.00
2011 2012 2013 2014 2015
-5.00

-10.00

-15.00

-20.00

Years

Suez Canal Bank IA El Baraka Bank CIB ADIB HDB

 IA

107.62%

106.96%

106.02%

101.85%

100.30%

2015
2015

IA

90.48%

90.11%

90.64%

91.60%

92.49%
 2015

HDB

IA

-21.72

396.74

23.96

29.66

37.45
 2015

HDB

IA

0.0706

0.0856

0.0841

0.0793
 0.0853

2015

HDB

IA
 2.9631

1.9256

2.3183

1.9334

2.3009

2015

HDB
 2015

HDB

IA

0.0657

0.0790

0.0781

0.0714

0.0763
 2015

HDB

IA

533.3913

331.0000

272.3538

435.4059

785.0423
 2015

HDB

IA

-3.77%

-5.71%

10.27%

17.60%

20.24%
 2015

HDB

IA

-7.02%

-17.79%
 8.00%

17.22%

24.69%

2015

ADIB
 IA

-14.04%

-15.36%

-0.15%

5.14%

7.94%

2015
ADIB HDB

IA

0.1383

3.3252

11.2765

10.6275

7.2956
2015

HDB