Internal Credit Risk Rating System (Executive

Summary)

File / Reference No: 10000/100/10/1

Borrower Name Audited Total Score 86.8%

Excellent

Group Name (if any) BAT

Industry Name 14. Other Industries

Latest CIB Status Standard

Audit Status Audited
Quantitative Score 83.3%
Excellent
Auditor Name KPMG

Analyst Name, Designations Sadia Hossain

Verifier Name, Designation YL

Date of Analysis 20/10/2023
Qualitative Score 91.9%
Date of Financials 31-12-2022 Excellent
Assessment Criteria: Greater than or equal to 80%= Excellent; 70%-80% = Good; 60% to
70% = Marginal; Less than 60% = Unacceptable
2.0 70% 4,000,000
60%
1.5 3,000,000
50%
40%
1.0 2,000,000
30%
0.5 20% 1,000,000
10%
0.0 0
0%
2019 2020 2021 2019 2020 2021
2019 2020 2021
Debt Equity Debt to Assets Cashflow Coverage
Operating Profit to Operating Assets
Cash Ratio Current Ratio Return on Asset DSCR

LEVERAGE & LIQUIDITY PROFITABILITY COVERAGE

Score Obtained Scale Percentage ICRR
Quantitative Assessments 50 60 83.3% Excellent
A Leverage 10 10 100.0% Excellent
B Liquidity 7 10 70.0% Good
C Profitability 10 10 100.0% Excellent
D Coverage 15 15 100.0% Excellent
E Operational Efficiency 5 10 50.0% Unacceptable
F Earning Quality 3 5 60.0% Marginal
Qualitative Assessments 36.75 40 91.9% Excellent
G Performance behavior 10 10 100.0% Excellent
H Business and Industry Risk 6.75 7 96.4% Excellent
I Management Risk 7 7 100.0% Excellent
J Security Risk 8 11 72.7% Good
K Relationship Risk 3 3 100.0% Excellent
L Compliance Risk 2 2 100.0% Excellent
Aggregate 86.75 100 86.8% Excellent

Signature (Analyst) Signature (Verifier) Signature (Approver)