FINANCIAL STATEMENT

FINANCIAL STATEMENT ANALYSIS ANALYSIS

COMMON
COMMON SIZE SIZE ANALYSIS
ANALYSIS

BANK ALFALAH
BANK ALFALAH
FOR THE YEAR 2017 , 2018 , 2019.
INCOME STATEMENT
Rs.Mn Rs.Mn Rs.Mn
PARTICULARS 2017 %age 2018 %age 2019 %age
Mark up/Return/Interest earned 56919 145% 59318 141% 92481 167%
Mark up/Return/Interest expensed -27639 70.55% -27727 66.34% -47623 86.20%
Non-fund based Income 9894 25.25% 10200 24.40% 10396 18.81%
Total Income 39174 100% 41791 100% 55253 100%
Operating Expense -25389 64.81% -24365 58.30% -29843 54.01%
Profit before Tax and provision 13785 35.18% 17426 41.70% 25410 45.99%
Provisions/write offs 260 0.01% -588 -0.02% -3029 -0.05%
Profit before Tax 14045 35.85% 16838 40.29% 22381 40.50%
Taxes -5678 14.49% -6213 14.86% -9686 17.50%
Profit after Tax 8367 21.35% 10625 25.42% 12696 22.98%

INTERPRETATIONS:
As the above data is analysed through common size analysis with the base Total Income of respective year.

Interest earned is the 145% of the total income in 2017 where as it is 141 % of the total income in 2018 and 167% of the total income in 2019.
Interest expensed is the 70.55% of the total income in 2017 where as it is 66.34% in 2018 of the total income and 86.20% of the total income in 2019.
Non-fund Based Income is the 25.25% of the total income in 2017 where as it is 24.40% of the total income in 2018 and 18.81% of the total income in 2019.
Operating expense is 64.81% of the total income in 2017 where as it is 58.30% of the total income in 2018 and 54.01% of the total income in 2019.
EBIT is the 35.18% of the total income in 2017 where as it is 41.70% of the total income in 2018 and 45.99% of the total income in 2019.
EBT is the 35.85% of the total income in 2017 where as it is 40.29% of the total income in 2018 and 40.505 of the total income in 2019.
taxes are the 14.49% of the total income in 2017 where as it is 14.86% of the total income in 2018 and 17.50% of the total income in 2019.
Net Profit is the 21.35% of the total income in 2017 where as it is 25.42% of the total income in 2018 and 22.98% of the total income in 2019.

SUBMITTED BY:-
MAHIR HUSSAIN
17-ARID-5248
BBA 6th (Finance)

SUBMITTED TO :-
MAAM ANUM SHAFIQUE.
 FINANCIAL STATEMENT ANALYSIS
COMMON SIZE ANALYSIS

BANK ALFALAH
BANK ALFALAH
FOR THE YEAR 2017 , 2018 , 2019.
BALANCE SHEET

2017 %age 2018 %age 2019 %age

RS IN MN RS IN MN RS IN MN
ASSETS:-
Cash and Balance with T bills 70382 7% 82408 8.19% 100732 9.46%
Balance with other Banks 4509 0.46% 3875 0.39% 4710 0.44%
Lending to Financial Institutions 48896 4.95% 62172 6.17% 71435 6.70%
Investment 400733 40.52% 277660 27.59% 299098 28.09%
Advances 400655 40.51% 501636 49.85% 511236 48.01%
Fixed Assets 17628 1.78% 19556 1.95% 30344 2.85%
Deffered Tax Assets 0 0 0 0 0 0
Assets held for sale 0 0 23589 2.34% 0 0
Other Assets 46056 4.56% 35321 3.51% 47117 4.43%
TOTAL ASSETS 988859 100% 1006217 100% 1064672 100%

LIABILITIES AND OWNER EQUITY:- 2017 %age 2018 %age 2019 %age
Bills Payable 12462 1.26% 35988 3.57% 17169 1.61%
Borrowings 206224 20.85% 123738 12.29% 102842 9.65%
Deposits and other Accounts 653406 66.07% 702895 69.85% 782284 73.47%
Subordinated loans 4991 0.50% 11989 1.91% 11987 1.12%
Liabilities against Assets 0 0 0 0 0 0
Deffered tax Liabilities 3154 0.32% 2071 0.20% 3451 0.32%
Liabilities associated with assets held for sale 0 0 20435 2.30% 0 0
Other Liabilities 42793 4.32% 33455 3.32% 58911 5.53%
TOTAL LIABILITIES 923030 93.34% 930571 92.48% 976644 91.74%
OWNER'S EQUITY 65829 6.65% 75646 7.52% 88028 8.26%

Total liabilities and owner's equity 988859 100% 1006217 100% 1064672 100%

INTERPRETATION:-
 FINANCIAL STATEMENT ANALSIS.
COMMON SIZE ANALSIS.

JS BANK.
FOR THE YEAR 2017, 2018, AND 2019.
INCOME STATEMENT.

PARTICULARS: 2017 %age 2018 %age 2019 %age