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D. Websites
www.HBL.com.np
www.NABILbankltd.com
www.nepalstock.com(NEPSE)
www.nrb.org.np.com(NRB)
www.sebonp.com(Security Board)
www.wto.org.com

APPENDIXES
1) Calculation of Mean, S.D. and C.V. of Sample Banks
2) Calculation of Trend Analysis of Sample Banks
3) Balance Sheet of Sample Banks and
4) Profit and Loss Account of Sample Banks

Appendix – 1
Let X1 and X2 denote the ratio of HBL and NABIL respectively

Current Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 1.1683 1.1590 0.0113 0.0039

2012/13 1.1411 1.1757 0.0178 0.0021
2014/15 1.2232 1.1161 0.003 0.0112
2015/16 1.3642 1.2879 0.008 0.0044
2016/17 1.4755 1.3700 0.0404 0.022
Total 6.3723 6.1087 0.0805 0.0436
 X
X1 = ∑ 1
6.1087
X2 = = 1.2217
n 5
6.3723 0.0436
=
5
= 1.2745 S.D. =
√ 5
=0.0934

0.0934
∑( X 1− X 1) 2 0.0805
S.D. () =

7.6442
√ n
=
√ 5
= 0.1266 C.V. =
1.227
X 100=

❑ 0.1266
C.V. = X ×100 = X100 = 9.9341
1.2745

Appendix – 2
Cash and Bank Balance to Total Deposit Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0433 0.0667 0.0005 0.0002

2012/13 0.0562 0.0662 0.00009 0.0002
2014/15 0.0751 0.0413 0.00008 0.0002
2015/16 0.0714 0.0594 0.00003 0.00003
2016/17 0.0824 0.0344 0.0003 0.0004
Total 0.3284 0.268 0.001 0.00103

0.3284 0.268
X1 = = 0.0657 X2 = = 0.0536
5 5
0.001 0.00103
S.D. =
√ 5
= 0.014 S.D. =
√ 5
=0.013
 0.014 0.013
C.V. = X 100 = 21.32 C.V. = X100 = 24.61
0.0657 0.0536

Appendix – 3
Fixed Deposit to Total Deposit Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.3069 0.3094 0.00008 0.0005

2012/13 0.2306 0.2689 0.0045 0.0004
2014/15 0.2491 0.2116 0.0024 0.0058
2015/16 0.3359 0.2827 0.0015 0.00003
2016/17 0.3666 0.3662 0.0047 0.0062
Total 1.4891 1.4388 0.01318 0.01293

1.4891 1.4388
X1 = = 0.2978 X2 = = 0.2877
5 5
0.01318 0.01293
S.D. =
√ 5
= 0.0512 S.D. =
√ 5
= 0.0506

0.0512 0.0506
C.V. = X 100 = 17.19 C.V. = X 100 = 17.59
0.2978 0.2877
 Appendix – 4
Saving Deposit to Total Deposit Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.4378 0.4965 0.0076 0.0054

2012/13 0.3973 0.4957 0.0021 0.0053
2014/15 0.3655 0.4436 0.0002 0.0004
2015/16 0.2859 0.3617 0.0043 0.0037
2016/17 0.2691 0.3170 0.068 0.0112
Total 1.7565 2.1145 0.021 0.026

1.7565 2.1145
X1 = = 0.3513 X2 = = 0.4229
5 5
0.021 0.026
S.D. =
√ 5
= 0.0647 S.D. =
√ 5
= 0.0722

0.0647 0.0722
C.V. = X 100 = 18.42 C.V. = X 100 = 17.07
0.3513 0.4229
 Appendix – 5
Cash and Bank Balance to Current Liabilities Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0609 0.0848 0.0009 0.0002

2012/13 0.0712 0.0859 0.0004 0.0002
2014/15 0.0963 0.0503 0.00003 0.0004
2015/16 0.1027 0.0787 0.0001 0.00007
2016/17 0.1223 0.0510 0.0010 0.0004
Total 0.4534 0.3507 0.00243 0.00127

0.4534 0.3507
X1 = = 0.0907 X2 = = 0.0701
5 5
0.00243 0.00127
S.D. =
√ 5
= 0.0221 S.D. =
√ 5
= 0.0161

0.0221 0.0161
C.V. = X 100 = 24.37 C.V. = X 100 = 22.98
0.0907 0.0701
 Appendix – 6
NRB Balance to Total Deposit Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0560 0.0648 0.0002 0.0015

2012/13 0.0528 0.0451 0.0003 0.0035
2014/15 0.0945 0.1437 0.0006 0.0016
2015/16 0.0646 0.1523 0.00003 0.0023
2016/17 0.0800 0.1144 0.0001 0.0001
Total 0.3479 0.5203 0.00123 0.009

0.3479 0.5203
X1 = = 0.0697 X2 = = 0.1041
5 5
0.00123 0.009
S.D. =
√ 5
= 0.0155 S.D. =
√ 5
= 0.0424

0.0155 0.0424
C.V. = X 100 = 22.24 C.V. = X 100 = 40.73
0.0697 0.1041
 Appendix – 7
Return on Total Assets Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0182 0.0138 0.00000081 0.00001444

2012/13 0.0179 0.0166 0.00000144 0.000001
2014/15 0.0170 0.0173 0.00000441 0.00000009
2015/16 0.0221 0.0201 0.000009 0.00000625
2016/17 0.0202 0.0201 0.00000121 0.00000625
Total 0.0954 0.0879 0.00001953 0.00002803

0.0954 0.0879
X1 = = 0.0191 X2 = = 0.0176
5 5
0.00001953 0.00002803
S.D. =
√ 5
= 0.0018 S.D. =
√ 5
= 0.0024

0.0018 0.0024
C.V. = X 100 = 9.44 C.V. = X 100 = 13.63
0.0191 0.0176
 Appendix – 8
Return on Shareholders' Equity
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.2670 0.2467 0.00022 0.00077

2012/13 0.2593 0.2349 0.00005 0.00156
2014/15 0.2305 0.2899 0.00047 0.00024
2015/16 0.2761 0.3015 0.00057 0.00073
2016/17 0.2280 0.2991 0.00058 0.00061
Total 1.2609 1.3721 0.00189 0.00391

1.2609 1.3721
X1 = = 0.2522 X2 = = 0.2744
5 5
0.00189 0.00391
S.D. =
√ 5
= 0.0194 S.D. =
√ 5
= 0.0279

0.0194 0.0279
C.V. = X 100 = 7.63 C.V. = X 100 = 10.17
0.2522 0.2744
 Appendix – 9

Return on Total Deposit Ratio

Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0205 0.0163 0.00000144 0.00001296

2012/13 0.0202 0.0188 0.00000225 0.00000121
2014/15 0.0193 0.0192 0.00000576 0.00000049
2015/16 0.0253 0.0225 0.00001296 0.00000676
2016/17 0.0235 0.0226 0.00000324 0.00000729
Total 0.1088 0.0994 0.00002565 0.00002871

0.1088 0.0994
X1 = = 0.0217 X2 = = 0.0199
5 5
0.00002565 0.00002871
S.D. =
√ 5
= 0.0022 S.D. =
√ 5
= 0.0023

0.0022 0.0023
C.V. = X 100 = 10.14 C.V. = X 100 = 11.56
0.0217 0.0199
 Appendix – 10
Earnings per Share
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 62.57 78.42 114.9184 151.1424

2012/13 57.87 91.82 36.2404 1.2223
2014/15 37.42 99.99 208.2249 86.0441
2015/16 52.55 100.16 0.49 89.2269
2016/17 48.84 83.18 9.0601 56.7612
Total 259.25 453.57 368.9338 384.3969

259.25 453.57
X1 = = 51.85 X2 = = 90.714
5 5
368.9338 384.3969
S.D. =
√ 5
= 8.5899 S.D. =
√ 5
= 8.7681

8.5899 8.7681
C.V. = X 100 = 16.57 C.V. = X 100 = 9.87
51.85 90.714
 Appendix – 11

Dividend per Share

Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 5.00 10.00 132.25 324

2012/13 7.50 20.00 81.00 64
2014/15 20.00 30.00 12.25 4
2015/16 25.00 30.00 72.25 4
2016/17 25.00 50.00 72.25 484
Total 82.50 140.00 370 880

82.50 140.00
X1 = = 16.5 X2 = = 28.00
5 5
370 880
S.D. =
√ 5
= 8.6023 S.D. =
√ 5
= 13.266

8.6023 13.266
C.V. = X 100 = 52.1352 C.V. = X 100 = 47.3786
16.5 28

Appendix – 12
Dividend Payout Ratio
 Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0799 0.1275 0.07097 0.03301

2012/13 0.1296 0.2178 0.04696 0.00835
2014/15 0.5345 0.3000 0.03542 0.00008
2015/16 0.4757 0.2995 0.01674 0.00009
2016/17 0.5119 0.6011 0.02742 0.08520
Total 1.7316 1.5459 0.19751 0.12673

1.7316 1.5459
X1 = = 0.3463 X2 = = 0.3092
5 5
0.19751 0.12673
S.D. =
√ 5
= 0.1987 S.D. =
√ 5
= 0.1592

0.1987 0.1592
C.V. = X 100 = 57.38 C.V. = X 100 = 51.49
0.3463 0.3092

Appendix – 13

Dividend Yield Ratio

Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0029 0.0041 0.000324 0.000177

 2012/13 0.0031 0.0064 0.000317 0.000121
2014/15 0.0144 0.0122 0.000042 0.000027
2015/16 0.0355 0.0184 0.000213 0.000001
2016/17 0.0485 0.0457 0.000762 0.00080
Total 0.1044 0.0868 0.001658 0.001126

0.1044 0.0868
X1 = = 0.0209 X2 = = 0.0174
5 5
0.001658 0.001126
S.D. =
√ 5
= 0.0182 S.D. =
√ 5
= 0.015

0.0182 0.015
C.V. = X 100 = 87.08 C.V. = X 100 = 86.21
0.0209 0.0174

Appendix – 14
Earnings Yield Ratio
Year X1 X2 (X1- X 1 )2 (X2- X 2 )2

2011/12 0.0362 0.0323 0.000225 0.000246

2012/13 0.0236 0.0293 0.000762 0.000350
2014/15 0.0270 0.0407 0.000586 0.000053
2015/16 0.0745 0.0614 0.000543 0.000180
 2016/17 0.0948 0.0760 0.001901 0.000784
Total 0.2561 0.2397 0.004017 0.001614

0.2561 0.2397
X1 = = 0.0512 X2 = = 0.048
5 5
0.004017 0.001614
S.D. =
√ 5
= 0.0283 S.D. =
√ 5
= 0.0179

0.0283 0.0179
C.V. = X 100 = 55.27 C.V. = X 100 = 37.29
0.0512 0.048

Appendix - 15

Trend analysis of Net Profit

1. Estimation of Net Profit of HBL for the year 2015/16 to 2018/20. (Rs. in millions)

Year Profit(Y) Year (X) XY X2

2015/16 501.40 1 501.40 1

2016/17 696.73 2 1393.46 4

 2017/18 900.61 3 2701.83 9

2018/19 1265.95 4 5063.8 16

2019/20 1176.64 5 5883.2 25

Total 4541.33 15 15543.69 55

Here, the actual equation of linear trend is Y = a + bx

Two normal equations are

∑ Y =na+b ∑ X

∑ XY =a ∑ X +b ∑ X 2

Putting the values on normal equations from the above table

4541.33 = 5a+15b .............. (I)

15543.69 = 15a + 55b ............ (II)

To solve the above equations we multiply equation (I) by three and subtracting (II)
from (I) we get,

15543.69 = 15a + 55b

13623.99 = 15a + 45b

- - -

1919.7 = 10b

b = 191.97

Substituting the value of 'b' in equation (I), we get

4541.33 = 5a +15x191.97

5a = 4541.33 – 2879.55

a = 332.356
Thus, the required trend is

Y = 332.356 + 191.97X

Forecasting the Profit for the upcoming next 5 years

Year, 2015/16 = 332.356+ 191.97x 6 = 1484.176

Year, 2016/17 = 332.356+ 191.97x 7 = 1676.146

Year, 2016/17 = 332.356+ 191.97x 8 = 1868.116

Year, 2017/18 = 332.356+ 191.97x 9 = 2060.086

Year, 2018/19 = 332.356+ 191.97x 10 = 2252.056

2. Estimation of Net Profit of NABIL for the year 2015/16to 2019/20 (Rs. In
Millions)

Year Profit (Y) Year (X) XY X

2015/16 296.41 1 296.41 1

2016/17 451.22 2 902.44 4

Here, the actual
2017/18 638.73 3 1916.19 9
equation of linear
2018/19 831.77 4 3327..08 16
trend is Y = a + bx
2019/20 931.30 5 4656.5 25

Total 3149.43 15 11098.62 55

Two normal equations are

∑ Y =na+b ∑ X
∑ XY =a ∑ X +b ∑ X 2

Putting the values on normal equations from the above table

3149.43 = 5a+15b …........ (I)

11098.62 = 15a +55b ……... (II)

To solve the above equation we multiply equation (I) by three and subtracting (II)
from (I) we get,

11098.62 = 15a + 55b

9448.29 = 15a + 45b

- - -

1650.33 = 10b

b = 165.033

Substituting the value of 'b' in equation (I), we get

3149.43 = 5a+15x165.033

5a = 3149.43 – 2475.495

a = 134.787

Thus, the required trend is

Y= 134.787 + 165.033 X

Forecasting the Profit for the upcoming next 5 years

Year, 2015/16 = 134.787+ 165.033x 6 = 1124.985

Year, 2016/17 = 134.787+ 165.033x 7 = 1290.018

Year, 2016/17 = 134.787+ 165.033x 8 = 1455.051

Year, 2017/18 = 134.787+ 165.033x 9 = 1620.084

Year, 2018/19 = 134.787+ 165.033x 10 = 1785.117

Appendix – 16

Comparative Balance Sheet of NABIL for the year 2015/16 to 2019/20

S.N. Details 2015/16 2016/17 2017/18 2018/19 2019/20

Capital and Liabilities:

1 Share Capital 518000000 831400000 838821000 1279607490 1391570439

2 Reserve & Surplus 683515266 1089837580 1364804055 1479530365 1721975617

3 Debenture & Bonds 300000000 300000000 300000000 300000000 300000000

4 Loans & Borrowings -- -- 312000000 404600000 482000000

5 Deposit Liabilities 18186253541 23976298535 33322946246 36932310008 41127914339

6 Bills Payable 26776480 49429700 148655592 145514679 49716572

7 Proposed Dividend 68146323 140790370 230524766 276252832 576897427

8 Income Tax Liability 15278110 41143107 20522280 (1136458) 26900414

9 Others Liability 1634604580 720443592 378574715 566081795 559237454

Total Capital & Liability 21432574300 27149342884 36916848654 41382760711 46236212262

Assets:

1 Cash in Hand 534996791 822989425 944695793 1091500407 1048998721

2 Balance with NRB 1178198197 1080914554 4787163541 5625113849 4706320590

3 Balance with Banks & 678225606 764067851 432511829 1102200747 367543641

Financial Institutions

Money at call & short

4 notice -- 346000000 -- -- --

5 Investment 4984314586 5059557544 5948480273 5008307589 7743928321

6 Loan, advances & Bills 13664081664 18339085562 23884673616 27556356032 31057691462
purchased

Fixed Assets
7 170097452 360512480 427157451 463094391 460258735
Non- Banking Assets
8 -- -- -- -- --
Other Assets
9 222660004 376215468 492166151 536187696 851470792

Total Assets 21432574300 27149342884 36916848654 41382760711 462336212262

Source: Annual Report of NABIL (2015/16-19/20)

 Appendix– 17

Comparative Profit & Loss Account of NABIL for the year 2015/16 to 2019/20

Particulars Fiscal Years

2015/16 2016/17 2017/18 2018/19 2019/20

1.Interest income 1144408308 1548657132 2186814992 3102451484 4331026087

2.Interest expenses 517166241 632609264 1012874353 1572790306 2535875552

Net Interest Income 627242067 916047868 1173940639 1529661178 1795150535

3. Commission & Discounts 117718162 150264074 202094446 208123481 203468424

4. Other operating income 67967525 79133767 106403694 142311427 148061979

5. Exchange income 28404544 64452378 62526819 47879967 46259065

Total operating income 841332298 1209898087 1544965598 1927976053 2192940003

6.Staff expenses 86118226 157957084 186919870 226364009 293130567

7. Other operating exp. 177545649 233766645 292010522 352511231 383112054

8.Exchange loss -- -- -- -- --

Operating profit before 577668423 818174358 1066035206 1349100814 1516697382

provision for possible loss
89695764 (99340505) (93084880) (77010625) (98299482)
9. Provision for possible loss

Operating profit 487972659 718833853 972950326 1272090189 1418397900

10. Non operating income & loss 1315211 4519287 5005256 12338972 1433385

11.Write-back of loan loss 11686657 20201067 8044170 83553461 56337478

provision

Profit from regular activities 500974527 743554208 985999752 1367982622 1476168763

12. Profit/loss from transaction (795224) (18998727) (5549170) (61192476) (12051522)

of extra ordinary Nature

Profit other Inclusion of all 500179303 724555481 980450582 1306790146 1464117241

transaction
(45470846) 65868681 89131871 118799104 133101567
13. Provision for staff bonus
14. Provision for income tax

Current Tax for the year

Less: Deferred Tax 158299176 216913302 276864301 357020130 427531909

For Previous Year -- (9445115) (24278347) (794721) (28380110)

-- -- -- -- 560247

Net Profit/Loss 296409281 451218613 638732757 831765632 931303628

Source: Annual Report of NABIL (2015/16-19/20)

 Appendix – 18

Comparative Balance Sheet of HBL for the year 2015/16 to 2019/20

S.N. Particulars 2015/16 2016/17 2017/18 2018/19 2019/20

Capital and Liabilities:

1 Share Capital 801352600 1203915400 2407068900 2409097700 3011372125

2 Reserve & Fund 1076770938 1482870648 1500770808 2176295392 2148387572

3 Debenture & Bonds 800000000 1050000000 1050000000 1050000000 1050000000

4 Borrowing -- -- 38800000 37314826 280764000

5 Deposits Liabilities 24488855696 34451726191 46698100065 50094725497 50138122242

6 Bills payable 32401462 78838643 82338018 38143836 8250415

7 Proposed dividend 43650251 93468245 481413780 602274425 602274425

8 Income tax liabilities 295150 24082669 38296736 37195255 --

9 Other liabilities 347518664 488404288 714014819 860366551 1117656722

Total Capital & Liability 27590844761 38873306084 53010803126 57305413482 58356827501

Assets

1. Cash Balance 763984320 1464482719 1833462494 1525441872 1718665705

2. Balance With NRB 1381351556 1820006035 4411133083 3237217030 4009459910

3. Balance with banks/ 296178324 470452814 1673408313 2053230931 2412245017

Financial ins.

Money at call & short

4. notice 362970000 -- -- -- 150000000

5 Investments 6505679987 6874023625 7399811700 8635530125 7423106525

6 Loans, advances & Bills

purchase
17286427389 26996652258 36241206558 40318308062 41095514519
Fixed assets
7 759456336 970091759 1060752482 1136247319 1108448171
Non Banking Assets
8 1125000 750000 375000 -- --
Other assets
9 233671849 276846874 390653496 399438143 439387654

Total Assets 27590844761 38873306084 53010803126 57305413482 58356827501

 Source: Annual Report of HBL (2015/16-19/20)

Appendix - 19

Comparative P/L Account of HBL for the year 2015/16-2019/20

Particulars Fiscal Years

 2015/16 2016/17 2017/18 2018/19 2019/20

1.Interest income 1584987354 2194275722 3267941142 4653521338 5803440174

2.Interest expenses (685530264) (992158398) (1686973130) (2553847497) (3620336697)

Net Interest Income 899457090 1202117324 1580968012 2099673841 2183103477

3. Commission & Discounts 163899110 215292193 183041778 242886274 269429160

4. Other operating income 47318720 66376659 113974099 168312660 152984768

5. Exchange profit 135355345 165838748 185327111 224056830 228076344

Total operating income 1246030265 1649624924 2063311000 2734929605 2833593749

6.Staff expenses (145370601) (187149985) (225721490) (279851360) (326543424)

7. Other operating exp. (243430632) (313153795) (360533174) (433596280) (456056633)

8.Exchange loss -- -- -- -- --

Operating profit before 857229032 1149321144 1477056336 2021481965 2050993692

provision for possible loss

9. Provision for possible losses

(129718921) (135989237) (166201383) (93056584) (267331490)

Operating profit 727510111 1013331907 1310854953 1928425381 1783662202

10. Non operating income & 1426134 7047735 2953012 10606049 8396361
loss

11. Provision for possible loss

written back 66776784 101576771 114653009 50000462 106634071

Profit from regular operation 795713029 1121956413 1428460974 1989031892 1898692634

12. Profit/loss from transaction -- -- -- -- (52860618)

of extra-ordinary activities

Net profit after considering all 795713029 1121956413 1428460974 1989031892 1845832016
activities

13. Provision for staff bonus

(72337548) (101996038) (129860089) (180821081) (167802911)
14. Provision for income tax
(221976628) (323228859) (389580266) (532898521) (500359900)
 Current years
 Upto previous Year -- -- 7477673 -- --
 Deferred Tax
Income/(Expense) -- -- (15879221) (9362702) (1028175)

Net Profit/loss 501398852 696731516 900619072 1265949588 1176641031

Source: Annual Report of HBL (2015/16-19/20)