Internship Report

on
Financial Performance Analysis
- A Study on Dhaka Bank Limited, Agrabad Branch, Chattogram

SUBMITTED TO:
Controller of Examinations
National University
Gazipur- 1704

SUPERVISED BY:
SABEKUNNAHER
Lecturers
Department of Business Administration
Islamia College, Chattogram

SUBMITTED BY:
Raiyan Hussain
Roll: 2080161
Reg. No: 15501000526
Program: BBA (Professional)
Session: 2015-2016
Major: Finance
Department of Business Administration
Islamia College, Chattogram

Date of Submission: November 8, 2022

i
 Letter of Transmittal
Date: November 8, 2022
To
Controller of Examinations
National University
Gazipur- 1704

Through: SABEKUNNAHER
Lecturer
Department of Business Administration
Islamia College, Chattogram
Subject: Submission of Internship Report.
Dear Sir,
With due respect, I would like to draw your kind attention to the fact that I am completing
my internship program at Dhaka Bank Limited. I am very delighted to submit internship
report on Financial Performance Analysis - A Study on Dhaka Bank Limited, Agrabad
Branch, Chattogram.
I would like to thank the concerned authority for arranging internship program and placing
me in such an esteemed institution. I have tried to prepare a good internship report based
on the experience, date & instrument that I have gathered during my internship study at
Dhaka Bank Limited.
I would be glad if you kindly accept my report for academic evaluation.
Sincerely yours
______________
Raiyan Hussain
Reg. No: 15501000526
Roll: 2080161
Session: 2015-2016
Program: BBA (Professional)
Major: Finance
Islamia College, Chattogram

i
ii
 Student's Declaration

I hear by declare that this report titled "Financial Performance Analysis - A Study on
Dhaka Bank Limited, Agrabad Branch, Chattogram" is prepared by me for Bachelor of
Business Administration program major in Finance. This paper is a result of my hard work.
I also declare that the contents of my paper which have been given are not copied and not
borrowed from other sources.

I would also like to declare that this paper has not been submitted to any other University
or Institution for any other degree

Sincerely yours

______________
Raiyan Hussain
Reg. No: 15501000526
Roll: 2080161
Session: 2015-2016
Program: BBA (Professional)
Major: Finance
Islamia College, Chattogram

iii
 Supervisor's Declaration

I hereby declare that concerned internship report entitled processing on Financial

Performance Analysis of Dhaka Bank Limited is done by, Raiyan Hussain, Reg. No:
15501000526 a student of BBA in Islamia College, Chattogram has completed his
Internship Report under my supervision and submitter for the partial fulfillment of the
requirement of the degree of Bachelor of Business administration (BBA),

____________
SABEKUNNAHER
Lecturer
Business Administration
Islamia College, Chattogram.

iv
 Acknowledgement
Preparing an internship report is not easy task. While I was starving in doing internship
and preparing this report, I got generous and spontaneous supervision and guidance from
the following person.

like to take honor and privilege to show my gratitude that person. First, I would like to
thank my honorable Supervisor SABEKUNNAHER, Lecturer, Department of Business
Administration for her proper instruction, Suggestion and evaluations, which helped me
much to generate the report in the proper way.
I am greatly indebted to the management and all categories employee of Dhaka Bank
(Agrabad Branch) for enabling to complete my internship program as well as preparing
of this report. My deepest gratitude is to Zahed Iqbal (EVP & Manager), Munija Bashir
(Vice President & Manager Operations), Aklima Sharmin (Principle Officer), Rowshan
Ara Begum (SAVP), H.M. Forhadul Islam (Principal Officer) Aklima Sharmin (Principle
Officer), Md. Akram Hossen (Principle Officer), Md. Asif Chowdhury (Assistant Officer),
Md. Mahabub Alam Emon (Assistant Officer), Nazmuz Sakib (Trainee Assistant Officer),
Jakia Sultana (Assistant Officer) and Samin Uzrath Wahhab (Management Trainee
Officer); without there cooperation completing the report was all most impossible.
I gratefully acknowledge the time and endeavor that the aforementioned person have
voluntarily shared their suggestions and comments to make the report a good one, was
really a great source of sprit for me. It was a wonderful experience to work with one of the
leading financial institutions of Bangladesh that is Dhaka Bank Limited, Agrabad Branch,
Chattogram

Finally, I like to pray my gratitude to the Almighty Allah for giving me the privilege to
complete the report.

v
 Executive Summary

This internship report is based on the 2021 financial statements of Dhaka Bank Ltd. During
my Internship period, I worked in general banking department. It was an excessive
prospect to understanding and wrinkle knowledge of various kinds of banking activities.
My faculty supervisor assisted me to choose the topic- "Financial Performance Analysis
of Dhaka Bank Limited".

Current modest commercial period, the private banking segment is increasingly valuable
in Bangladesh. In this segment the supreme cast-off financial statement is the balance sheet
and income statement where balance sheet demonstrations the financial position and
shows the banks total income or net loss in the income statement. Analysis of the ratio
relates to this statement.

The most popular tendency is the Ratio analysis to estimate the banks performance of the
year or for other organization in the industry. In my report, the financial statements of
Dhaka Bank Limited had to be analyzed in the last three years and analyzed to changing
the financial condition. Analysis and interpretation of financial statements, ratio analysis
to assess the performance has become an important strategy of the investor, financial
expert, Managing Director and bankers, important decisions always depend on this ratio.
The bank, the investors and the management's team of any government organization
always measures the efficiency of the liquidity ratio and the banks efficiency eligibility.
As part of my BBA program, I spent twelve weeks in financial performance analysis of
Dhaka Bank Ltd, Chattogram, Agrabad Branch studying general banking departments. To
find out the ratio via past and present records, I analyzed the financial statements of Dhaka
Bank Limited. After preparing this report, I found out that ratio of financial statement
analysis helps to overcome previous weaknesses and create future decisions and strategies.
Therefore, it is very important for each organization that the company's size is made
financially analyzed with the ratio.

vi
 Table of Content
S.L Particular Page Number
Chapter -01 Introduction
1.1 Introduction to the topic in hand 02
1.2 Introduction of the Organization 02
1.3 Objective of the report 03
1.4 Rational of the Study 03
1.5 Scope of the Study 03
1.6 Limitation of the study 04
Chapter-02 Methodology of the Study
2.1 Methodology of the Report 06
2.2 Data collection process 06
2.3 Sample design 06
2.4 Analytical Tools 07
Chapter-03 Organizational Background
3.1 An overview of Dhaka Bank Limited 09
3.2 Historical Background of the Organization 09
3.3 Corporate Information 09
3.4 Vision of Dhaka Bank 10
3.5 Mission of the Dhaka Bank 10
3.6 Corporate Values of the Dhaka Bank 10
3.7 Organizational Structure 11
3.8 Operational activities of the organization 11
3.9 Services of Dhaka Bank 12
3.10 Total Branches of Dhaka Bank Limited in 13
Bangladesh
3.11 Department of the Dhaka Bank 13
3.12 SWOT Analysis of Dhaka Bank 17
3.13 Financial Analysis of Dhaka Bank 18
Chapter-04 Findings and Analysis
4.1 Ratio Analysis of Dhaka Bank Ltd 21
Chapter-05 Experiences During Internship

vii
5.1 Experience 30
5.2 Job Responsibilities in Internship Tenure: 30
5.3 Personal Observation 30
Chapter-06 Findings, Recommendation & Conclusion
6.1 Findings 32
6.2 Recommendations 33
6.3 Conclusion 34
References 35

viii
 List of Acronyms

GB- General Banking

SME- Small& Medium Enterprise
NID- National Identity Card
KYC- Know Your Customer
AOF- Account Opening Form
TIN- Taxpayer Identification Number
PIN- Personal Identity Number
CSR- Corporate Social Responsibility
CD- Current Deposit
SB- Savings Deposits
STD- Short Term Deposit
FDR- Fixed Deposit Receipt
BCD- Bearer Certificate Deposit
ASU- Account Service Unit
CD- Credit Department
F&AD- Finance & Account Department

ix
Chapter-01
Introduction

1
1.1 Introduction to the topic in hand:

I am a student of Bachelor of Business Administration (BBA), major in Finance. As I

am an Finance background student, it is necessary to know about the financial position
of a bank or its position in the market. This report is a mandatory requirement for BBA
completion. I have worked at Dhaka Bank Ltd. Agrabad branch for three months and
the experience of working has helped me to match our theoretical knowledge with
practical understanding. The Finance background student like me should know the
importance of ratio analysis and the financial position. In my BBA course, I have only
learned the theoretical aspects but by doing this internship report, I am able to connect
me with the real scenario of the bank. I hope this report will help others to know about
the financial positions and importance of ratio analysis. That is why I have chosen the
topic “Financial Performance Analysis of Dhaka Bank Limited”.

1.2 Introduction of the Organization:

Bank is a financial organization licensed to receive deposits and make loans. Banks may
also provide financial services, such as money management, currency exchange, and
safe deposit boxes. There are two types of banks: commercial banks and investment
banks. Most of the countries, banks are regulated by the national government or central
bank. Dhaka bank is one of the commercial bank in Bangladesh. Bangladesh bank
operate the Dhaka Bank. Dhaka Bank Limited is a private limited bank in Bangladesh.
Dhaka Bank head office situated in Dhaka. Dhaka Bank has overall 109 branches in
Bangladesh. Dhaka Bank slogan is excellence in banking. Dhaka Bank was founded by
Mirza Abbus in 1995. Dhaka Bank Limited is one of the leading Private Sector Banks
in Bangladesh offering full range of Personal, Corporate, International Trade, Foreign
Exchange, Lease Finance and Capital Market Services. Dhaka Bank Limited is the
preferred choice in Banking for Friendly and Personalized Services, cutting edge
Technology, tailored solutions for Business needs, Global reach in Trade and Commerce
and high yield on Investments, assuring Excellence in Banking Services.

2
 1.3 Objective of the report:
The main objective of this report is to analysis of financial performances and ratio
analysis of Dhaka Bank. It is great opportunity to the practical knowledge and theoretical
knowledge that differences between during my internship period to learning of BBA
Program in this field. This report is compulsory to make for any BBA graduating
student. The objectives are:

General Objective:
The main objectives of preparing this report to know about the situation of Financial
performance analysis of Dhaka Bank Ltd to justify the theoretical knowledge and
practical knowledge are difference in banking sector. Now it is a great experience in real
life and corporate life.

Specific Objectives:
• To analyze the liquidity performance of Dhaka Bank Ltd.
• To analyze the profitability performance of Dhaka Bank Ltd.
• To analyze the deposit related performance of Dhaka Bank Ltd.

1.4 Rational of the Study:

I am a student of BBA (Professional) program of National University. After completing

my three month internship I have to prepare internship report for completing my course.
My supervisor instructed me to prepare an internship report. I prepare this formal report
on “Financial Performance Analysis of Dhaka Bank Ltd” so that my organization
knowledge can be enhanced properly.

1.5 Scope of the Study:

This report is based on my practical work experience with Dhaka Bank Limited. It will
also help the students to reduce the distinction between practical and theoretical
knowledge. This report significantly helped me a lot to understand the atmosphere and
environment of an organization.

As I am an internee of Dhaka Bank Limited, I have access to many different sectors like
account opening, clearing, pay order writing, accounts, inward and outward numbering,
check book receive and deliver, debit card receive and deliver etc. It was almost
impossible for me to learn everything about all banking sectors as it was a large financial
sector with limited time.

3
1.6 Limitation of the study:
I have faced a lot of limitation while doing this internship report. There was also time
limitation. There are some limitation are given below-

• Shortage of time. I had to collect all information in this short time and selected
necessary information to complete the report.
• Unfinished & obscure documents are also a limitation.
• Unavailability of adequate written information as requisite completing an
extensive study.
• Data insufficiency.
• Privacy of information.

4
 Chapter-02
Methodology of the Study

5
2.1 Methodology of the Report:
Data collection is very important in preparing a report. This report is prepared based on
the experience gathered while doing the report. The methodology are given below-

2.2 Data collection process:

There are two ways to data collection process. Sources are given below-

Primary sources:

Primary sources are direct knowledge of a person from official documentary, survey and
face to face interview documents. Primary sources are also called original sources.
Example of primary sources- official documents, surveys, practical job experiences, face
to face interview with the clients and officers.

Secondary sources:

Secondary Sources are related to information originally from different files and folders
and different publications and journals documents. Secondary sources are also called
collection of different sources. Example of secondary sources- files & folders, different
publication of bank, central accounts section, product details of the bank, previously
published records, statistics and documents, annual report of Dhaka Bank Ltd (2017-
2021).

2.3 Sample design:

In this report, I am using the purposive sampling method. In this method, I properly used
knowledge about the purpose of the topics and properly choose and approach the
particular sample design of the report.

Sampling techniques:
This report uses different sample techniques. Also, sample techniques for financial
performance analysis of different years are presented. Ratio analysis, performance
analysis, horizontal analysis, and vertical analysis.
Sample size:

Sample size will be reported for different year financial performances in audited report are
given below the report. In this report i am using annual report of Dhaka Bank (2017-2021).
In this annual report are used by the topic financial performance analysis of Dhaka Bank
Ltd.
6
2.4 Analytical Tools:

This report is led utilizing the Microsoft Word and Microsoft Excel. The line chart will be
made through Microsoft office and Microsoft excel expectations and different tools are
used in this report. Another analytical tool is mainly used in this report are vertical analysis,
horizontal analysis and ratio analysis.

Horizontal Analysis:

Horizontal Analysis evaluates a series of financial statement data over a period of time.

Vertical Analysis:

Vertical analysis is a technique of financial statement analysis in that each line item is
recorded as a percentage of a base amount within the statement.

Ratio Analysis:

Ratio means the relationship among selected items that expresses the mathematical
relation between two quantities. In various ways like percentage, rate or simple proportion
this relationship has expressed. Ratio provides information about underlying condition of
the company in comparison with time or competitors. Therefore, in the discussion of ratios
we will use the following types of comparison.

7
 Chapter-03
Organizational Background

8
3.1 An overview of Dhaka Bank Limited:
Dhaka Bank Limited is the main private area bank in Bangladesh offering full scope of
Personal, Corporate, International Trade, Foreign Exchange, Lease Finance and Capital
Market Services. Dhaka Bank Limited is the favored decision in banking for benevolent
and customized administrations, bleeding edge innovation, custom-made answers for
business needs, worldwide reach in exchange and trade and high return on reflation,
undertaking Excellence in Banking Services.

3.2 Historical Background of the Organization:

Dhaka Bank Limited is a private bank in Bangladesh. Dhaka Bank founded in 1995 but
before one year bank wasn’t joined company act. Dhaka Bank is bank they are always
following their customer needs and wants. Because Dhaka Bank is well known
organization in the country. This bank gain strong relationship between customer and
better services for relation. This bank is establishing dynamic monetary and dynamic
effective relationship. This bank has large business network in the country.

3.3 Corporate Information:

Name of the Bank: Dhaka Bank Limited

Date of Founded: July 5, 1995

Headquarters: Dhaka

Address: Plot: CWS (C)-10, Bir Uttam A K Khandakar Road, Gulshan-01,

Ward-19, Dhaka North City Corporation, Dhaka-1212.
Phone: +8802 5831 4424 (Hunting number),
+8802 5831 4425-31, 5831 4624-8
Fax: +8802 5831 4419
Email: info@dhakabank.com.bd
Swift: DHBLBDDH

9
3.4 Vision of Dhaka Bank:

At Dhaka Bank, we draw our inspiration from the distant stars. Our vision is to assure a
standard that makes every banking transaction a pleasurable experience. Our endeavor is
to offer you supreme service through accuracy, reliability, timely delivery, cutting edge
technology and tailored solution for business needs, global reach in trade and commerce
and high yield on your investments.

Our people, products and processes are aligned to meet the demand of our discerning
customers. Our goal is to achieve a distinct foresight. Our prime objective is to deliver a
quality that demonstrates a true reflection of our vision- Excellence in Banking.

3.5 Mission of the Dhaka Bank:

To be the premier financial institution in the country providing high quality products
and services backed by latest technology and a team of highly motivated personnel to
deliver Excellence in Banking.

3.6 Corporate Values of the Dhaka Bank:

• Patron Focus
• Unity
• Skill
• Role play
• Importance

10
3.7 Organizational Structure:

3.8 Operational activities of the organization:

Products of Dhaka Bank:

• Opening Account
• FDR (Fixed Deposit Receipts)
• DPS (Deposit Pension Scheme)
• Cheque Book
• Debit Card
• Credit Card
• Internet Banking
• Remittance
• Pay Order Form
• Bank Statement
• Information to the Customer etc.

11
3.9 Services of Dhaka Bank:
Corporate social Responsibility:
DBL includes itself in philanthropy, social or welfare and different altruistic exercises the
advancement the goal of its establishment would go about as an impetus in making
mindfulness on improvement and building spans with the shared objective of reasonable
improvement of the general public, giving direct help to different advancement
undertakings and individuals. Dhaka Bank Foundation, set up in 2002 as a non- gainful,
non-legislative association, is exclusively dedicated to the reason for philanthropy, social
welfare and other big-hearted exercises towards the advancement of the target of the
establishment. Some of corporate social responsibilities are given below-
• Donation of passenger lifts and two hemodialysis machines to BIRDEM Hospital
and Tk. 1.2 million per year from 2006 for supporting operating costs.
• Bangladesh Eye Hospital to donation for patients.
• Donation for flood victim people.
• Distribution for poor people winter cloths.
• Knowledge invention for road safety, eye donation and blood donation.
• Sponsoring Bangladesh National Women's Football Team for helping in
development of football.
• Dhaka Bank Limited signed a Memorandum of Understanding (MoU) with Brac
for operating special CSR activity to mitigate the countrywide crisis due to
Covid-19 pandemic on 5th August.

12
3.10 Total Branches of Dhaka Bank Limited in Bangladesh
According to the “Annual Report 2016” there are 87 branches all over Bangladesh which

includes 56 urban and 31 rural branches an offshore banking unit.

Year No. of Branches

2009 47

2011 58

2013 62

2016 87

2022 113

3.11 Department of the Dhaka Bank:

• Human Resources Department

• Credit Department
• Central Accounts Department
• Operation Department
• Investment Department
• Information Technology Department
• Dhaka bank Training Institution
• Personal Banking Department

13
Human Resources Department:

Dhaka Bank Limited has well-trained employees for their organization. HR Department is
circulating the different position-wise responsibilities and qualifications given below the
circular, and they are providing examinations for candidates. Selected candidates are
called for interviews. There are different ways for educational, personal attitude, and
dedication to work, and candidates' wants and feedback for the organization; different tests
are given for proper candidates for positions in different departments; their work duties
and responsibilities are proper ways for employees. Dhaka Bank has a significant way of
hiring employees.

Credit Department:
The credit department is the most important department in every bank because this
department is the main part of the financial division of the bank. Credit Department is
different in loan processing and how to recover loans for the customer. This department is
related to different loan-related and LE-related work because they are both related fields.
This department is assigned different work in this division. This department mainly works
on different customer loans, car loans, staff loans, house loans, land mortgages, and
different financial leases. LC-related different issue are handle for this department.

Central Accounts Department:

Dhaka Bank Limited has a central department in record the all-branches record is keeping
safety and proper way to observation for particular branches. This department are proper
way to maintain their works properly and different strategy to handle the department
properly.

Operation Department:
For the achievement of any branch, a completely working tasks office is totally significant.
This office is reliable to guarantee that every one of the works is finished. This division is
responsible for making arrangements, setting rules, creating execution measures,
observing norms, and planning reward approaches. This office is the spirit of the
establishment and adds to the accomplishments of the association.

14
Investment Department:
Investment departments are mainly related to how customers invest in the Dhaka Stock
Exchange. In this department, there are works for different analyses of market survey and
market position in financial conditions for banking for local and global regions. Investment
Department analysis is different for financial portfolios, market share needs and wants,
and different particular units are developed for the bank.

Information Technology Department:

ICT is at the center of Dhaka Bank's operational procedures. The innovative bit of leeway
is implanted in every one of the items and administrations. Dhaka Bank has built its
procedures and conveyance channels on a world-class central financial framework that
gives consistent and proficient administrations to every one of our clients. At Dhaka Bank,
ceaseless improvement and overhauling of frameworks and procedures is reflected in its
interest in ICT. Every one of the branches is currently associated with online
administrations, and Dhaka Bank works on the one bank idea. Dhaka Bank Limited is
growing its ATM stalls and has an extensive program to extend its systems in 2010. To
guarantee that everything is going smoothly, Dhaka Bank Limited has a separate data and
innovation office that comprises profoundly talented professionals who, in a split second,
take care of IT. issue.

Dhaka Bank Training Institute:

HR improvement through preparation is the most fundamental part of authoritative

development since it advances information, ability, and expert mastery. The articulate
requirement for proficient advancement of workers is extremely significant for the
accomplishment of any association, and because of that, the Dhaka Bank Training Institute
was shaped. Dhaka Bank Training Institute is resolved to build up the HR through
organized, secluded preparation programs. So as to accomplish proficient greatness in
banking, the Dhaka Bank Training Institute conducts different courses, workshops, and
official advancement programs primarily for bankers.

15
Personal Banking Department:

The Personal Financial Division of Dhaka Bank Limited is otherwise called the General
Financial
Division. This division is principally responsible for giving general administrative services
to customers for example: opening and shutting records, storing and withdrawing reserves,
and giving compensation requests and blessing checks, and so forth. The primary duty of
this division is to create plans to draw in Because of the constant execution of this office,
Dhaka Bank is consistently thinking of new items to fulfill its customers' needs.

Business Units of Dhaka Bank:

There are some business units are given below-
• Corporate Banking
• Personal Banking
• Information Technology

Corporate Banking:
Dhaka Bank are some business unit is one if them are corporate banking. Corporate
Banking are one kind of credit departmental working in the organization because in this
banking are most hazed and customer oriented. In this banking activities are work for safe
and safety places for banking. Some are corporate banking are Letter of Credit, Guarantee,
Leasing, Working Capital Finance, Import and Export Finance, Syndicated Loan etc.

Personal Banking:

Personal banking is one kind of business unit in Dhaka Bank ltd. Because is not a other
banking in the organization. Personal banking is related personal business related or
partnership related banking activities in the organization. Customer different types of
banking in the business the organization. Because people are different financial banking
in the organization. Dhaka Bank is one of the bank are properly presented the personal
banking properly. Dhaka bank different kind of incentive activities for banking division.
Especially for new personal banking holder different facilities are given for the
encouraging.

16
Information Technology:
Information Technology are most important issue for every business unit and the Dhaka
bank are especially good relationship with customer. Because it is important for every
organization. Dhaka Bank creating a good relationship for every customer. So they can
strong their information technology proper ways for different incentive plan and activities
for the customer.

3.12 SWOT Analysis of Dhaka Bank:

Figure: SWOT Analysis of Dhaka Bank

Strengths:
• Strong corporate identity

• Strong employee bonding and belongings

• Expert performance

• Reflect work force

• Young passionate workforce

• Strong Financial Position

• Strong marketing activities like sponsoring Bangladesh National Women’s

Football Team

17
Weakness:

• High charges of L/C

• High Cost for maintaining account
• Not enough innovative products

Opportunities:

• Country wide network

• Experienced managers
• Huge population
• Individual operating process

Threats:

• Incapacity Loan
• Industrial Downturn
• Economical variation
• Policy of competitive banks

3.13 Financial Analysis of Dhaka Bank:

Analyzing financial statements involves evaluating the company liquidity, profitability

and solvency. A short term creditor such as a bank is primarily interested in liquidity the
ability of the borrower to pay obligations when they due. A long term creditors such as a
bondholders looks to profitability and solvency measures that includes the company
ability. Stockholders look at the profitability and solvency of the company. The analysis
of financial performance of Dhaka Bank ltd. There are three ways to financial statement
analysis are given below-

18
 • Horizontal Analysis
• Vertical Analysis
• Ratio Analysis

Horizontal Analysis:

Horizontal Analysis evaluates a series of financial statement data over a period of time.

Formula: Current year amount-Base year amount/ Base year amount

Vertical Analysis:

Vertical analysis is a technique of financial statement analysis in that each line item is
recorded as a percentage of a base amount within the statement.

Formula: Items of the financial statements / Total assets* 100%

Ratio Analysis
Ratio means the relationship among selected items that expresses the mathematical
relation between two quantities. In various ways like percentage, rate or simple proportion
this relationship has expressed. Ratio provides information about underlying condition of
the company in comparison with time or competitors. Therefore, in the discussion of ratios
we will use the following types of comparison.

19
 Chapter-04
Findings and Analysis

20
4.1 Ratio Analysis of Dhaka Bank Ltd:

Current Ratio:
Current ratio represents how much liquid assets a firm has to pay off its liabilities. The
ratio gives easy thought whether to invest or lend money of the bank. But if the ratio is too
high it may signify that the firm has unutilized money.
Formula: Current Ratio= Current Asset / Current Liabilities

Year Current Ratio

2017 0.93
2018 0.83
2019 0.81
2020 0.76
2021 0.76

1 0.93
0.9 0.83 0.81
0.8 0.76 0.76

0.7

0.6

0.5

0.4

0.3

0.2

0.1

0
2017 2018 2019 2020 2021

Current Ratio

Analysis: From this graph shows that, the Dhaka bank had 0.93 in 2017 but suddenly
flows down from 2018-2021. As current ratio decreases every year. So we can understand
the bank may have problems meeting it’s short-term obligations.

21
Net Interest Margin (NIM)
Net interest margin (NIM) is a measure of the difference between the interest income
generated by banks or other financial institutions and the amount of interest paid out to
their lenders (for example, deposits), relative to the amount of their (interest-earning)
assets. It is similar to the gross margin of non-financial companies.
Year Net Interest Margin
2017 3.90
2018 3.79
2019 3.06
2020 2.97
2021 3.00

3.9 3.79
4
3.5 3.06 2.97 3
3
2.5
2
1.5
1
0.5
0
2017 2018 2019 2020 2021

Net Interest Margin

Analysis: This graph indicates that, the Dhaka Bank earns its interest from the deposits
from customer. This graph we can see that there are no negative values from 2017-2021.
Dhaka bank net interest margin was so good from years 2017-2019. The ratio is so lower
in 2020, but ratio increased little bit in 2021 by 3.00. So This situation is not bad for Dhaka
bank.

22
Gross Profit Ratio
The gross profit ratio is a profitability measure calculated as the gross profit (GP) ratio to
net sales. It shows how much profit the company generates after deducting its cost of
revenues.

Year Gross Profit Ratio (Percentage %)

2017 48 %
2018 45%
2019 39%
2020 42%
2021 53%

Gross Profit Ratio (Percentage %)

60%

50%

40%

30%

20%

10%

0%
2017
2018
2019
2020
2021

Gross Profit Ratio (Percentage %)

Analysis: Graph above indicates, After 2017 Dhaka bank's gross profit ratio had
plummeted from 2018-2019 respectively. But it increased in the following years from
(2020 – 2021). Where 2021 was the highest. So, current situation is good for the bank .

23
Debt Ratio:
Debt ratio is a metric that measures a company's total debt, as a percentage of its total
assets. A high debt ratio indicates that a company is highly leveraged, and may have
borrowed more money than it can easily pay back.
Formula: Debt Ratio= Total Liabilities / Total Assets

Year Debt Ratio

2017 0.92
2018 0.92
2019 0.93
2020 0.93
2021 0.93

Debt Ratio
0.93 0.93 0.93

0.92 0.92

2017 2018 2019 2020 2021

Analysis: The Debt ratio is a ration of the financial risk of a business, its risk is that it
cannot be enough to pay its debt to the total assets of the business and its interests. Since
the business cannot be harm due to stop payment of debt and interest payments, the
proportion of debt is an important indicator of the long term financial stability of a
business.

24
Debt to Equity Ratio:
The Debt to Equity Ratio is also a financial liquidity ratio that calculates the company's
total debt and liabilities by its shareholders equity. It's also called the debt equity ratio or
risk ratio. This ratio high points how capital structure of an organization is heading towards
debt or equity funding.
Formula: Total Liabilities / Total Shareholders' Equity

Year Debt to Equity Ratio

2017 11.46
2018 12.17
2019 13.00
2020 14.71
2021 15.56

DEBT TO EQUITY RATIO

15.56
14.71

13
12.17
11.46

2017 2018 2019 2020 2021

Analysis: This graph indicates that, Dhaka bank’s Debt to Equity ratio. This ratio situation
is so good. Cause this ratio was increasing every year from 2017 to 2021 respectively.

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Earning per Share:
Earnings per Share (EPS) ratio is market prospect ratio which measures the amount of net
income have been earned by each common stock share. Generally it's also called
profitability ratio. It is a popular measure of the company's overall profits and is generally
stated in currency.

Year Earning Per Share

2017 2.07
2018 1.59
2019 1.75
2020 2.14
2021 2.16

EARNING PER SHARE

2.5
2.14 2.16
2.07
2
1.75
1.59
1.5

0.5

0
2017 2018 2019 2020 2021

Analysis: This graph indicates that, Dhaka Bank EPS was high in 2021 and low in 2018.
So the last five years shows that is, in 2021 the rate of earnings are greater than rate of
increase in the number of shares outstanding and in 2018 the earnings is less than the
number of shares.

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Return on Assets (ROA):
ROA requires how a company earn profit to the competent of total assets. ROA specifies
that how proficiently management uses their assets to produce revenue in a assessment of
similar industries or over the years.

Year Return on Assets (Percentage %)

2017 0.69%
2018 0.54%
2019 0.56%
2020 0.70%
2021 0.65%

Return on Assets (Percentage %)

0.69% 0.70%
0.65%
0.54% 0.56%

2017 2018 2019 2020 2021

Analysis: The ROA illustrates unstable results above those years. In this Five Years, the
value of ratio fluctuated from 0.54% to 70%. In these Five Years, the better performance
of the year 2020 and the year 2018 shows the worst performance. The main reason for the
fall of this ratio in the year 2020 is that the total income decreases.

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Return on Equity (ROE):
The return on equity (ROE) is a measure of the profitability of a business in relation to the
equity. Because shareholder's equity can be calculated by taking all assets and subtracting
all liabilities, ROE can also be thought of as a return on assets minus liabilities.
Year Return on Equity (Percentage %)
2017 9.21%
2018 8.18%
2019 9.28%
2020 11.28%
2021 10.53%

Return on Equity (Percentage %)

11.28%
10.53%

9.21% 9.28%
8.18%

2017 2018 2019 2020 2021

Analysis: From this diagram indicates that the ROE display unstable results above these
years. In this Five Years period, the value of ratio fluctuated from 11.28% to 8.18%. In
these Five Years, the best performance of the year 2020 and the year 2018 shows the worst
performance.

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 Chapter-05
Experiences During Internship

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5.1 Experience
I worked in the General Banking division as an understudy for 03 months in Dhaka Bank
Ltd. During Internship position at DBL,. During this season of temporary position, I
have experienced different pieces of the exercises work, I have to send each day report
to our everything daily activities are inward and outward number ,collect the check book
and check book delivery, Debit card and credit card receive to the deliveryman and this
card and pin number are date wise inward numbering and GB In charge are signature
the inward page and call the customer their card to collect the bank. In the internship
period I am different things are gather from this time. How to talk with customer and
different customer have different types and attitude the banker and how to mange the
customer and try to customer needs and wants for different banking service. I had
different things to learn and manage. My Supervisor and mentors minded my work
during the brief position. My administrator gave proposition and analysis on my work
reliably, helping me to make each vital stride better. I also talked with my administrator
to check out their proposition and comments on my work.. My administrator gave
proposition and analysis on my work reliably, helping me to make each vital stride
better.. In this methodology of learning, I likewise spoke with my individual assistants
to tune in to their proposals and remarks on my work. In this procedure of learning. To
put it plainly, my temporary job information at DBL was enchanting, energizing and
important.

5.2 Job Responsibilities in Internship Tenure:

• Numbering the inward and outward book
• Cheque book requisition
• Deliver the checkbook
• Deliver the Debit card.
• Fill up the Account form of bank
• Fill up the FDR account form
• Fill up the DPS account form
• Scanning the different types of form and upload in the docudex to keep record
digitally.
• Scanning the NID card

5.3 Personal Observation:

• Bank employees are dedicated to provide best customer service.
• Following the rules and regulation are properly
• Attendance and time management are properly follow
• All employees are responsible to their work

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 Chapter-06
Findings, Recommendation & Conclusion

31
6.1 Findings
➢ The Current Ratio (0.93) in 2021 was more than 2017, 2018, 2019, 2020
➢Net interest Margin (3.90) in 2017 was more than 2018, 2019, 2020 and 2021

➢ The Earnings per Share (2.16) in 2021 was more than 2017,2018, 2019 and 2020

➢ The Return on Asset Ratio (0.70%) in 2020 was higher than 2017, 2018, 2019 and 2021

➢ The Return on Equity Ratio (11.28%) in 2020 was more than 2017, 2018, 2019 and 2021
➢ The Debt Ratio was (0.92) in 2017 and 2018 but it increased to (0.93) in 2021

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6.2 Recommendations:
➢ Dhaka Bank Ltd should increase their current asset and reduce current liabilities to manage
their business
➢ Dhaka Bank Ltd would take essential footsteps to proliferation their Net Income
➢ In 2020 DBL Return on Asset Ratio was good. But in 2018 was the bad performance. So
this organization would give extra emphasize on Return on Asset
➢ DBL should reduce long term liability.
➢ Dhaka Bank Limited maintains a good customer service.
➢ DBL should upturn Bank Branches and ATM Booths for provide better services to their
customers.
➢ To focusing the management fluctuate the ratio every year financial performance
analysis Of Dhaka Bank Ltd.

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6.3 Conclusion:
Dhaka Bank Ltd is one of the leading private banks in our country. A banker at the forefront thanks
to the special and sophisticated banking services provided to consumers. To be competitive in
market is constantly looking for ways to improve productivity and ways. Information technology
uses its most important remnants. Dhaka Bank Ltd has played an important role in industry,
agriculture, trade and trade, transport and many other sectors. It also plays an important role in
creating human resources and creating innovative job opportunities. Implement many prosperity
programs for the development of the general public. In terms of this research, this bank's results
are satisfying. Various commercial parameters derive from this learning it is considered to assess
the financial performance of this bank, and Dhaka Bank Ltd is available as a wildly emerging bank
while it is doing well in virtually all expansions. To be constrained by this step forward and in
development, they should now be more mindful of what their consumers should have and pay more
attention while paying to customers to lower standard interest rates .Customer loyalty at Dhaka
Bank Ltd is increasing every day. All employees of Dhaka Bank Ltd are in a hurry to service the
customers. Dhaka Bank Limited is committed to promoting the business environment for the
development of human life.

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 References:

Annual Report:

• Annual Report of Dhaka Bank Ltd (2017)

• Annual Report of Dhaka Bank Ltd (2018)
• Annual Report of Dhaka bank Ltd (2019)
• Annual Report of Dhaka bank Ltd (2020)
• Annual Report of Dhaka bank Ltd (2021)

Books:
• Stanley, B. b., & Geoffrey, A. H. (2008 - 2009). Foundation of Financial
Management. International: McGraw-Hill
• Brigham, E. F., & Gapenski, L. C. (1995). Intermediate Financial Management
(Fifth ed.). International: The Dryden Press

Websites:
• http://www.bangladesh-bank.org/fnansys/bankfi.php
• http://www.dhakabankltd.com
• http://www.investopedia.com/
• http://www.activemedia-guide.com/busedu_banking.htm
• http://www.investinganswers.com/s

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