Consolidated statement of financial position

As at 31 Ashad, 2076 (16 July, 2019)

Particulars Note As at 31 Ashad 2076

Assets
CA Cash and cash equivalent 4.1 8,801,746,664
CA Due from Nepal Rastra Bank 4.2 10,845,211,584
NCA Placement with Bank and Financial Institutions 4.3 2,172,967,239
CA Derivative financial instruments 4.4 8,595,482,282
CA Other trading assets 4.5 340,390,000
NCA Loan and advances to B/FIs 4.6 3,317,961,987
NCA Loans and advances to customers 4.7 91,011,889,312
NCA Investment securities 4.8 10,458,681,378
CA Current tax assets 4.9
NCA Investment in susidiaries 4.1
NCA Investment in associates 4.11
NCA Investment property 4.12 102,915,862
NCA Property and equipment 4.13 1,616,577,616
NCA Goodwill and Intangible assets 4.14 116,673,171
NCA Deferred tax assets 4.15 74,165,032
CA Other assets 4.16 1,229,893,858
Total Assets 138,684,555,985

Liabilities
NCL Due to Bank and Financial Instituions 4.17 624,364,996
NCL Deposits from customers 4.2 98,830,664,647
NCL Debt securities issued 4.24 2,239,236,412
As at 32 Ashad 2075

5,956,726,206
6,864,740,937
276,407,171
7,506,751,485
321,720,000
2,497,567,769
74,413,584,770
9,608,368,211

59,774,627
1,594,345,849 Interest income 11,607,773,819
22,643,811 Fee and commission income 1,159,227,002
69,938,833 Other operating income 212,650,641
4,909,055,046 12,979,651,462
114,101,624,715
Gross Income/Sales/Revenue 12979651462
Total Assets 138,684,555,985
1,036,268,951 9.3591181583
84,509,502,746
517,547,945
 9,169,057,454
939,618,308
166,970,494
10,275,646,256

10275646256
114,101,624,715
9.0056967039
Consolidated Statement of Profit or Loss
For the year ended 31 Ashad, 2076 (16 July 2019)

Particulars Note As at 31 Ashad 2076

Interest income 4.29 11,607,773,819

Interest expense 4.3 7,092,738,463
Net interest income 4,515,035,356
Fee and commission income 4.31 1,159,227,002
Fee and commission expense 4.32 101,418,691
Net fee and commission income 1,057,808,311
Net interest, fee and commission income 5,572,843,667
Net trading income 4.33 352,049,490
Other operating income 4.34 212,650,641
Total operating income 6,137,543,798
Impairment charge/(reversal) for loans and other losses 4.35 176,055,082
Net operating income 5,961,488,716
Operating expense
Personnel expenses 4.36 1,587,182,602
Other operating expenses 4.37 764,153,498
Depreciation & Amortisation 4.38 187,669,499
Operating Profit 3,422,483,117
Non operating income 4.39 17,090,672
Non operating expense 4.4 17,609,148
Profit before income tax 3,421,964,641
Income tax expense 4.41
Current Tax 1,043,451,780
Deferred Tax expense/(Income) -1,877,083
Profit for the period 2,380,389,944
Profit attributable to:
Equity holders of the Bank 2,345,558,841
Non-controlling interest 34,831,103
Profit for the period 2,380,389,944
Earnings per share
Basic earnings per share (BEPS) 24.46
Diluted earnings per share (DEPS) 24.46
As at 32 Ashad 2075

9,169,057,454
6,036,130,108
3,132,927,346
939,618,308
69,926,838
869,691,470
4,002,618,816
299,605,983
166,970,494
4,469,195,293
-192,047,347
4,661,242,640

1,157,939,860
642,723,322
155,987,560
2,704,591,898
43,140,193
37,935,379
2,709,796,712

865,791,637
-116,372,096
1,960,377,171

1,940,103,356
20,273,815
1,960,377,171

22.88
22.88
 Principal Indicators
The principal indicators of the bank for the past 5 years are as follows:

S.No. Particulars Indicators FY 2074/75

1 Percent of Net Profi t/ Gross Income Percent 18.09
4 Price Earnings Ratio Ratio 12.48
5 Dividend (including bonus)on Share Capital Percent 30
6 Cash Dividend on Share Capital Percent 20
7 Interest Income/Loans & Advances Percent 10.78
8 Staff Expenses/Total Operating Expenses Percent 58.09
9 Interest Expenses on Total Deposit and Borrowing Percent 6.76
10 Exchange Gain/Total Assets Percent 0.27
11 Staff Bonus/Total Staff Expenses Percent 38.72
12 Net Profi t/Loan and Advances Percent 2.43
13 Net Profi t/Total Assets Ratio 1.65
14 Total Credit/Deposit Percent 90.46
15 Total Operating Expenses/Total Assets Percent 1.56
16 Liquidity (CRR) Ratio 6.68
17 Return on assets Percent 1.8
18 Return on Equity Percent 13.54
19 Average Yield (YTD) Percent 10.91
FY 2075/76
18.06
16.23
35
14
11.17
61.52
6.58
0.32
34.21
2.42
1.67
94.61
1.7
4.19
1.83
13.32
10.8
 FY 2074/75 FY 2075/76
A LIQUIDITY RATIOS
Current Ratio=CA/CL 2.27 1.55
Cash Reserve Ratio 6.68 4.19

ASSET MANAGEMENT RATIOS/

EFFICIENT RATIOS/ACTIVITY
B RATIOS
Total Asset turnover Ratio 0.0901 0.0935

C DEBT MANAGEMENT RATIOS

Total Debt Ratio 0.85 0.87

D PROFITABILITY RATIOS
Return on Equity 13.54 13.32
Return on assets 1.81 1.83

E MARKET VALUE RATIOS

Price Earnings Ratio 12.48 16.23
Total Assets 138,684,555,985 114,101,624,715
Total equity attributable to equity holders 17,611,872,473 16,649,574,138
87.3007687497 85.4081182634

Total Asset turnover=Gross Income/Total

Assets
Interest income 11607773819 9169057454
Fee and commission income 1159227002 939618308
Other operating income 212650641 166970494
12979651462 10275646256

Gross Income/Sales/Revenue 12979651462 10275646256

Total Assets 138,684,555,985 114,101,624,715
9.3591181583 9.0056967039
0.0935 0.0901

8801746664 5956726206
10845211584 6864740937
8595482282 7506751485
340390000 321720000

1229893858 4909055046
29812724388 25558993674

3203523072 660071641
8458374429 7477483892
4828300209 1182081898
38039788 60051484
224219 73556
2675953373 1871616566
19204415090 11251379037
1.552389086 2.2716320897
 624,364,996.00 1036268951
98,830,664,647.00 84509502746
2,239,236,412.00 517547945
101,694,266,055.00 86063319642
17,611,872,473 16,649,574,138
5.77 5.17
 Financial Ratios FY 2074/75 FY 2075/76
1 LIQUIDITY RATIOS
Current Ratio 2.27 1.55
Cash Reserve Ratio 6.68 4.19

2 ASSET MANAGEMENT RATIOS/ EFFICIENT RATIOS/ACTIVITY RATIOS

Total Asset turnover Ratio 0.0901 0.0935

3 DEBT MANAGEMENT RATIOS

Debt Equity Ratio 5.2 5.8
Total Debt Ratio 0.85 0.87

4 PROFITABILITY RATIOS
Return on Equity 13.54 13.32
Return on assets 1.81 1.83

5 MARKET VALUE RATIOS

Price Earnings Ratio 12.48 16.23