Independent University Bangladesh

INTERNSHIP REPORT ON FINANCIAL ANALYSIS

OF

JANATA BANK LIMITED

Submitted To: Md. Golam Kibria

Submitted By: Md. Muhinur Islam Adnan
Lecturer, School of Business
ID: 1421336
Course: BBA 499
Semester: SPRING 2018
 LETTER OF TRANSMITTAL
8th April, 2018

Md. Golam Kibria

Management Information Systems (MIS)

Lecturer, School of Business

Independent University, Bangladesh (IUB)

Subject: Internship report on Financial Analysis of Janata Bank Limited

Dear Sir,

It is my keen pleasure to submit you my internship report titled “Financial Analysis of Janata Bank
Limited”. This report has been prepared based on my three-month period internship experience at
Janata Bank Limited (JBL). The purpose of this report was to fulfill the requirements of the degree
Bachelor of Business Administration (BBA).

I tried to give my best effort to make this report successful. It has been an instructive and educative
experience for me to work along with a few banking officers. I would be really happy if the report
that I have created is able to serve its purpose. I express my special gratitude to you for dedicating
your valuable time, expert guidance and support. I have tried my best to complete the report
appropriately as much as possible. I would be available to explain any kind of queries related with
my report anytime.

I will be glad if you kindly accept this report.

Thanking You

Yours sincerely,

……………………

Md. Muhinur Islam Adnan

Id: 1421336

School of Business

Independent University, Bangladesh

i
 ACKNOWLEDGEMENT

At first, I would like to express my gratitude to almighty Allah who has given me the opportunity to
go through the total process of internship and to write a report in this regard. I would like to
acknowledge my deepest gratitude to the honorable instructor Md. Golam Kibria, Management
Information Systems (MIS), Lecturer, School of Business, Independent University Bangladesh, who
has given me suggestions regarding the writing of the report and to go through the process which
has become an excellent way of understanding the topic of my internship. I am thankful to my friend
and fellow internship students whose are continuing internship program besides me who helped me
to complete this report's been a great experience to work as an intern in an organization like Janata
Bank Ltd. To prepare this particular paper, I had to go through all type of accounts which gave me
a good idea about that. I got full support from the all staffs of the Janata Bank Ltd. Then I would like
to express my heartfelt gratitude to the Janata Bank Bangla Motor Branch for giving me a chance to
complete my internship program at their branch, for allowing me to gather information and helping
me every possible way in preparing the internship report. My endless thanks to go AGM Md.
Montaz Ali, Janata Bank Limited- Bangla Motor Branch for being patient and supporting me during
my internship program. I would like to thank all the officers of Janata Bank Ltd. Specially (Bilquis
Rahman & Md. Aminul Islam) who have given me the chance to be familiar with the real
organizational environment, and practically experiencing the procedure practiced at Janata Bank
Limited.

Finally, my sincere gratitude goes to Independent University Bangladesh authority for arranging this
internship program for students. It really makes student capable of doing official tasks before
entering the corporate world.

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 TABLE OF CONTENT

LETTER OF TRANSMITTAL......................................................................................................... I

ACKNOWLEDGEMENT ..........................................................................................................II

LIST OF TABLES .......................................................................................................................IV

LIST OF FIGURES ...................................................................................................................... V

EXECUTIVE SUMMARY.............................................................................................................VI

1. INTRODUCTION ..................................................................................................................... 1

1.1. COMPANY PROFILE ....................................................................................................... 1

1.2. MISSION, VISION AND OBJECTIVE ................................................................................ 1

1.1.2. CORPORATE DIVISION/ DEPARTMENT ....................................................................... 2

1.1.3. PRODUCT AND SERVICES ........................................................................................... 4

1.1.4. O PERATION DETAILS ................................................................................................. 5

1.1.5. CORPORATE SOCIAL RESPONSIBILITIES.................................................................... 6

2.1. J OB RESPONSIBILITIES ...................................................................................................... 9

2.2. FUNCTIONS OF THE DEPARTMENTS ............................................................................ 12

3.1. ANALYZE OF INDUSTRY OR MARKET................................................................................ 13

3.2. COMPETITORS ANALYSIS ............................................................................................ 15

3.3. ANALYZE ISSUES BASED ON RELEVANT THEORY ........................................................ 17

3.4. RECOMMENDATION..................................................................................................... 27

4.1. CONCLUSION .................................................................................................................... 28

REFERENCE ............................................................................................................................ 29

APPENDIX A ............................................................................................................................... I

APPENDIX B ........................................................................................................................... VII

iii
 LIST OF TABLES

SL. Table Page No.

01 Organizational structure of Janata Bank Limited 03
02 Products of Janata Bank Limited 04
03 Services of Janata Bank Limited 04
04 SWOT ANALYSIS 13
05 Selected Bank Lists for Analysis 15
Current Scenario of Government Bank including
06 16
Janata Bank & selected 4 Banks
07 Loan to Deposit 21
08 Average Growth of Deposit 22
09 Average Growth of Loan 24
10 Cost Income Ratio 25

iv
 LIST OF FIGURES

SL. Figure Name Page No.

01 Bangla Motor Bank Structure 02
02 Total Assets 16
03 Total Paid-up Capital 17
04 Return on Asset 18
05 Return on Equity 19
06 Earnings Per Share 20
07 Loan to Deposit 21
08 Deposit Growth 22
09 Average Deposit Growth 23
10 Loan Growth 24
11 Average Loan Growth 24
12 Cost Income Ratio 26

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 EXECUTIVE SUMMARY

Janata Bank Ltd. is a state-owned commercial bank of Bangladesh established in 1971. Its
headquarters is situated at Motijheel in Dhaka, the capital city of Bangladesh. It is the second largest
commercial bank in Bangladesh. In 15 November, 2007 Janata Bank got registered with the Joint
Stock of Registrars and restructured it as a public limited company with the name Janata Bank
Limited. Here I discussed about the General Banking and Ratio Analysis of Janata Bank Limited.
Discussing about the general banking I have presented mission, vision, objective, corporate division,
hierarchy position, products and services etc. I have also discussed about the CSR activities,
operational details. For analysis of the industry I have chosen Governments Banks which are Janata
Bank Limited, Sonali Bank Limited, Agrani Bank Limited, Rupali bank Limited and Pubali bank
Limited. By doing this report I am able to gain a vast knowledge how to calculate all financial ratios
and evaluate the performance of a financial institution.

vi
 1. INTRODUCTION

Generally, by the word Bank we can easily understand that the financial institution deals with money.
But there are different types of banks like Central Banks, Commercial Banks, Savings Banks,
Investment Banks, Industrial Banks and Cooperative Banks etc. But when use the term Bank without
any prefix or qualification it refers to the Commercial banks. Commercial Banks are the primary
contributor to the economy of a country. As banks are profit earning concern, they collect deposit at
the lowest possible cost and provide loans and advanced at a higher cost.

1.1. COMPANY PROFILE

Janata Bank Limited, the 2nd largest State Owned Commercial Bank (SCB) in Bangladesh, is
playing pivotal role in overall financial activities of the country. The Bank emerged as ‘Janata Bank’
by combining the erstwhile United Bank Limited and Union Bank Limited under the Banks
Nationalization Order (President’s Order- 26) of 1972 and was restructured as a limited company in
November, 2007. Since inception in 1972 the Bank has commendably contributed to the socio-
economic development of Bangladesh and helped structuring solid financial ground of the country
as well. Janata Bank runs its business with 912 branches across the country including 4 overseas
branches in United Arab Emirates.

1.1.1. MISSION, VISION AND OBJECTIVE

Vision
To become the effective largest commercial bank in Bangladesh to support socio-economic
development of the country and to be a leading bank in South Asia.
Mission
Janata Bank Limited will be an effective commercial bank by maintaining a stable growth
strategy, delivering high quality financial products, providing excellent customer service
through an experienced management team and ensuring good corporate governance in every
step of banking network.

1
 Objective
➢ Janata bank operates its business activities by focusing some objectives in ahead.
➢ To provide quick and superior service by applying modern information and technology.
➢ To earn customer satisfaction through diversified banking activities and introduction of
innovative banking.
➢ To improve the customer services in recent times by introducing a number of IT- based
reform measures.
➢ To remain one of the best bank in Bangladesh in terms of profitability and asset quality.
➢ To ensure an adequate rate of return on investment
➢ To maintain adequate liquidity to meet maturing obligations and commitments.
➢ To maintain a healthy growth of business with desired image
➢ To maintain adequate control systems and transparency in procedures

1.1.2. CORPORATE DIVISION/ DEPARTMENT

Any organization is operated by maintaining the principle of hierarchy to maintain the operation of
the organization. This will ensure the easy execution of the operation by the employees of the
organization.

The Bangla Motor Branch of the Janata bank has the following structure.

Assistant General Manager

Cash Departmentt Manager

Pay Pension Pay

FDR Clearing Loan
Order Order

FIGURE 01: BANGLA MOTOR BANK STRUCTURE

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 HIERARCHY OF POSITION IN JANATA BANK LIMITED

Chairman

Managing Director

General Manager

Deputy Manager

Deputy General
Manager
Organization Hierarchy

Assistant General
Manager

Senior Principal
Officer

Principal Officer

Senior Officer

Officer

Sub Accountant

Senior Clark

Table 01: Organizational structure of Janata Bank Limited

3
 1.1.3. PRODUCT AND SERVICES

The bank provides a broad range of financial services to its consumers and corporate clients. The
Products and Services of JBL is as follows:

Products

Deposit Loan & Advance

Current Deposit Agriculture loans
Saving Deposit Term loan for Large and Medium
Special Notice Deposit Industries
Fixed Deposit Working Capital Loan
Schemes Export loan
Import Loan
Financing in Green Banking
Term Loan for Micro & Cottage
Industry
Other Loans
CC Hypo/CC Pledge
Micro Enterprise and Special Credit
Other Programs
Table 02: Products of Janata Bank Limited

Services

E-Services Modern Banking

ATM Online Banking
Internet Banking JB Green Communication
Automated Branch Banking JB remittance
Green Banking JB PIN Cash
E-GP payment Service
OMIS (ERP)
PMIS
BEFTN User Manual
Table 03: Services of Janata Bank Limited

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 1.1.4. OPERATION DETAILS

I have successfully completed my internship in Janata Bank Bangla Motor Branch. There are two
departments as follows:

Credit & Investment Department

Consumer Banking

Credit & Investment Department

Banking business consists of borrowing and lending, Bank act as an intermediary between surplus
and deficit economic units. Thus, a banker is a dealer in money and credit. Banks accept deposit
from large number of customers and then lend a major portion of the accumulated money to those
who wish to borrow. Banks role of intermediation between savers and borrowers and providing an
effective payment mechanism, have been allowed to diversify into many new areas of better paying
business activities.

Consumer Banking

Consumer banking is the starting point of all the banking operations. It is the department, which
provides day-to-day services to the customers. Every day it receives deposits from the customers
and meets their demand for cash by honoring cheques. It opens new accounts, remit funds, issues
bank drafts and pay orders etc. Since bank is confined to provide the services daily.

Account Opening Section: To establish a banker and customer relationship account opening
is the first step. Opening of an account binds the Banker and customer into contractual
relationship. But selection of customer for opening an account is very crucial for a Bank.
Indeed, fraud and forgery of all kinds start by opening account. So, the Bank takes extremely
cautious measure in its selection of customers. The following works are done by this section:
Accepting of deposit
Opening of account
Check book issue
Closing of account
Card Issue

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 Accepting of Deposit: Accepting deposits is one of the main classic functions of banks. The
relationship between a banker and his customer begins with the opening of an account by the
former in the name of the latter. Initially all the accounts are opened with a deposit of money
by the customer and hence these accounts are called deposits accounts. Banker solicits
deposits from the members of the public belonging to different lifestyles, engaged in
numerous economic activities and having different financial status. There are two officers
performing various functions in this department.

1.1.5. CORPORATE SOCIAL RESPONSIBILITIES

Corporate Social Responsibility (CSR), one of the most sophisticated, radical terms are being treated
as the determinant of corporate outlook towards society with business activities of an organization.
Corporate social responsibility is becoming a key initiative and an essential tool in the development
of third world countries throughout the globe. In recent time corporate social responsibility has got
more appropriateness than profit maximization. It is a concept whereby organizations consider the
interests of society by taking responsibility for the impact of their activities on customers,
employees, shareholders, communities and the environment in all aspects of their operations. This
obligation is seen to extend beyond the statutory obligation to comply with legislation and
organizations see voluntarily taking further steps to enhance the standard of life of employees and
their families as well as of the local community and society at large.

View of Janata Bank Limited towards CSR

JBL sees CSR activities as a critical component of continuous improvement, like the overall effort
to be a more socially responsible and sustainable corporation.

Being one of the leading state-owned commercial banks in Bangladesh, Janata Bank Limited, with
its branches has also achieved its responsibilities to the society and is contributing to the improve of
the social life of the destitute people, infra-structure, environment etc. Not only that, it has stepped
forward to introduce interest-free loans to the poor and marginal farmers in the Aila-Sidr-Monga
unit areas.

6
Field of Corporate Social Responsibility:

According to the policy, the CSR activities are performed in the following fields

Education and Research

Health and Treatment
Poverty Reduction and Rehabilitation
History, Culture and sports
Information Technology
Natural Calamity
Protection of Environment
Miscellaneous
For repaying loan interest of the poor and marginal farmers and for leather sector business
promotion.

Policy for CSR activities in JBL:

As per guide lines of DOS Circular no. 01 dtd. 01.06.2008 of Bangladesh Bank, Janata Bank Ltd
introduces its CSR programs in 2008.

For the convenience of performing CSR activities, it has developed a policy based on the DOS
circular No-02, dated 02.06.2009 and "CSR Evening: Meeting Social Goals" organized by
Management and Resources Development Initiative (MRDI). The policy is as follows:

➢ Education and Research

It is always acknowledged that there is no alternative of education. So, keeping this in mind, it has
stretched its helping hands towards the financially underprivileged meritorious and those who have
great affection to be benefited with education. Not only that, it is imparting in different types of
conferences, symposiums, workshops etc related to education and research.

➢ Health and treatment

JBL has been treating this sector as the second most important one. In the last decade, diabetes, heart
diseases, cancer, liver syrocis etc. have taken an outbreak form. For building up a healthy nation, as
a bank of the people, JBL, both singly and cooperatively is playing an important role.

7
 ➢ Poverty Reduction and Rehabilitation

To make the people free from the curse of poverty and lessen the gap between the poor and the rich,
JBL has considered street people, landless, handicapped etc. as its target field to develop.

➢ Natural Calamity

Though our country is a gifted child of nature, it is not free from the calamities like flood, cyclone,
earth quack, cranes, road accidents etc. Considering the generous traits, JBL stands as a friend to the
hopeless people.

➢ History, culture, tradition, sports

Aiming at engrave the consciousness of the war of liberation into the heart of the people, JBL takes
initiatives to uphold our glorious history, culture etc. by support related organizations arranging
different programmer on these subjects.

➢ Environment Protection

Now-a-days, pollution of environment has become a burning issue. For sustainable development,
JBL considers the matter as an important issue and is devoting a handsome amount in tree plantation,
forestation and other environment friendly activities for better, pollution free environment.

➢ Expansion of Information Technology

With a view to building "Digital Bangladesh" within 2021, JBL has been trying to bring all
organizations irrespective of types, by providing computers and other scientific equipment’s for
expansion of Information Technology.

➢ Miscellaneous

Apart from these, sovereignty of the country, protection, discipline, economic freedom, ensuring
justice etc. are also been considered in CSR activities practiced by the bank. Least but not the last,
for the amelioration of the economic condition of those great-hearted freedom-fighters who laid their
lives for the sake of this independent Bangladesh. JBL is committed to remain by their side always.

➢ Procedure of disbursement:

When applications from the deprived individual/organizations reach to the hand of the Chairman, he
sends those to the Business Development Marketing Department. The Department processes the
applications according to the directions of the Chairman and are presented as memo in the board

8
meetings of the directors. After approval, befitting instruments are made ready and the payees are
contacted over phone (if any number is given by the applicant) or sent to the respective addresses
reported in the applications.

2.1. J OB RESPONSIBILITIES

My Job Responsibilities, I started my internship from 25 th January,2018 at Janata Bank Limited

(Bangla Motor Branch). I did my Intern under the Assistant General Manager Md. Montaz Ali. It
was my privilege to work there and my contributions to this branch.

As an intern, I observed activities of almost all departments except cash and loan division. However,
I carried out the following tasks also:

Preparing Daily Basis Vouchers

Janata banks almost every activity with money is involved with vouchers. From deposit,
loan, branch salary, pension, withdrawal pay order every task is recorded in vouchers.
Moreover, every employee has to keep their voucher signed by the manager to complete that
work. So, I got this work from 3rd day to last day of my internship.
Daily basis fixed deposit transection is generated from each employee regularly. My task is
to record them in the vouchers.
There are two type of vouchers debit and credit. So, I had put debit entry in debit vouchers
and credits in the credit voucher. This voucher is used end of the day for balance matching.

Cheque Book providing & requisition service

As a role of intern, I was mainly assigned to do this work. This branch follows a procedure
to maintain the cheque. Cheques are kept in the vault. In the safe there is a sequence to keep
the cheque book. So, I had to keep it that way.
In Janata Bank there are two types of cheque books, they are MICR and non MICR. For the
MICR cheque I had to sort as the list created from bank. Every client of that list contains 3
or 4 MICR Cheque books. So, I had to separate them and keep it in bundle. For the Non
MICR cheque, I have to prepare them myself. From the requisition slip I had to write the
account number, name in the cheque’s in every page. Then I had to write the last four digits
of cheque book number in the requisition slip. Then all the name and number have to record
in register book. Finally take signatures from AO in requisition slip and registered book.

9
 When clients ask for the check book I did the following steps

look for his full name

time of opening the account
bring cheque from the vault
send clearing division for the verification
give the cheque
take signature in the register book

Salary sheet recording

I was not allowed to prepare the salary sheet in Bexi Bank or T24 but did the draft in MS
Excel. Of course, I was directed what to do.
Mainly, I had to work on the previous month’s sheet. I had to add or change for the increment,
loan, new charge etc.
From the printed copy I had to keep record in “Salary Sheet Register book” and attach the
revenue stamp if the salary is paid.

Pay order

I have done work in pay order division. Sometimes there happens heavy load in this division.
Then I prepared some the of the pay orders.
Most to the pay orders are from RAC and BAPEX.
To do this I had to write sender name and receivers name on pay order cheque. Then write
the cheque number on the slip. Then on top of the cheque I had to write not over amount only
with red pen. After that I give it to clearing division
Clearing division identify the information and keep the mobile number of sender and
complete the task.

Account opening

➢ First of all, interns are not allowed to opening accounts by own. Minimum Assistant Officer
is required to open account. But I did provide account opening form and helped them to fill
it up. However, rest of the work was done by AO. Anyway, they showed me the whole
process.
➢ At first, if someone want to open an account, he or she have to apply for form opening an
account by filling up account opening form.

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 ➢ Account opening form contains of the name of the branch, type of account, name of the
applicant, present address, permanent address, passport number, date of birth, nationality,
occupation, nominee, special instruction, initial deposit, specimen signature of the applicant,
introducer’s information etc.

The customer is required to bring followings:

➢ An existing customer of the bank. Since green road branch is not fully online, the
introducer has to have account in this branch.
➢ A nominee
➢ Two copies photograph (passport size) attested by the introducer and national ID card.
(Nominee’s card is not essential)
➢ Signature of the account holder in the account opening form and on the specimen
signature card duly attested by the introducer.
➢ Then the concerned authority will allocate a number for the new account.
➢ The customer have to deposit the “initial deposit” by filling up a deposit slips. The
amount of Initial deposit for opening current account 10000 TK and saving account is
1000 TK.

After completing the above activities, this information is given as input in bank’s software to create
an account. Then the branch provides the customer pay-in-slip and a cheque book. The cheque-book
are in diffident number of page like 10/20/50/100 pages depending on the type of account. After that
a ‘Requisition Slip’ has to fill up by the customer in order to avail the cheque book. Then a new non
MICR cheque-book will be filled by entering account number and branch name in every page of the
cheque book. Then name and account number of the customer are registered in the ‘Cheque-book
Issue Register ‘and the customer has to go for initial deposit. After the initial deposit, the account is
considered to be opened. Lastly, the requisition slips are kept and recorded in vouchers.

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 2.2. FUNCTIONS OF THE DEPARTMENTS

General Banking Department: This department deals with the management of products and services
offered to the individual consumers. Janata Bank Bangla Motor Branch also has general banking
facility. General banking is not the part of corporate office and it usually operates in different
branches.

Cash Department: It is an important part of general banking department. In this department the
cash of savings and current accounts receives and also payments are made either in case or transfer
to respective account but Govt. voucher only receive or transfer to Govt. account. As per Govt.
policy no commission is charged but in case of electricity and WASA bills, cash is received and paid
to respective accounts such as DESCO account for electricity bills. Govt. prize bonds are also
purchased and sold in cash department.

Operational Department: The main function of this department is monitoring the overall
performance of the bank in a regular basis and makes important decisions. This division also carries
out various construction activities of Janata Bank Limited. This department is constructed with high
level officers.

Clearing Department: This is the most complicated division of bank. Cheque of other banks or
same bank is received and payments are deposited to Janata Bank’s customer accounts. When
cheques are deposited at clearing section with the slip of account details of the account holder is
attached with the cheque, the cheques are sent to clearing house in Bangladesh bank for clearance
where all banks are assigned to present their cheque of other banks.

Accounts Department: The core activity of this division is to prepare financial statements using
standard reporting format following the government policies and guidelines. This department is also
take decision about employee’s salary and bonuses.

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 3.1. ANALYZE OF INDUSTRY OR MARKET

SWOT Analysis of Janata Bank

Each and every organization should be aware of their strengths, weaknesses, opportunities and
threats. This analysis is known s SWOT analysis. The central purpose of SWOT analysis is to
identify strategies that match a company’s resources and capabilities according to the demand of
environment in which company operates. So, the strategic alternatives generated by a SWOT
analysis should be built on company’s strengths in order to exploit opportunities and counter threats
and to correct weaknesses.

SWOT analysis explains environment of an organization in two broad ways. They are:

Internal Environment Analysis: Strengths and Weaknesses

External Environment Analysis: Opportunities and Threats

Strength

Threats SWOT Weakness

Opportunities

Table 04: SWOT ANALYSIS

During my internship period in JANATA BANK LIMITED I have found some aspects relating to
the Bank’s strengths, opportunities, weaknesses and threats, which I think affect the bank’s
performance. These are given below:

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Strengths

As a large bank, it has qualified and trained staff.

The office location is good for business.
The position of the Bank assets is very good and there is currently no crisis fund.
The Bank has a wealth of assets to face the market's economic challenges
As well as being a nationalized bank, it always carries out government support in all its
operations.

Weakness

When many employers retired from the bank, there is a crisis in bank workers.
The official bureaucratic process prevents the work flow of the day.
Workers' motivation lack.
Low salary employee structure.
Not fully computerized
Low promotional campaign
In some cases, the relationship between management personnel is not good.

Opportunities

Expansion of new investment areas.

Introducing special corporate scheme
The automation framework opens up many opportunities.
In the case of funds crisis, Janata Bank receives government support.
Banking is required for the training program.

Threats

Newly developed private and foreign banks.

Loan recovery systems are very weak.
Policies are not practiced properly.
Facing great competition with commercial banks and financial institutions.
The low compensation package of the employees from mid-level to lower level position
threats the employee motivation

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 3.2. COMPETITORS ANALYSIS

Bank Selection

Bangladesh Bank is the central bank of Bangladesh and the chief regulatory authority in the banking
sector. These following banks are the Government banks of Bangladesh.

Janata Bank Limited

Sonali Bank Limited

Agrani Bank limited

Rupali Bank Limited

Pubali bank Limited

Table 05: Selected Bank Lists for Analysis

Competitors Analysis with 4 others Bank

The objective of this report is evaluating Janata Bank Ltd. financial performance comparing with
other banks of Bangladesh. The group selected for comparing includes the best performing
commercials banks such as Sonali Bank Limited, Agrani Bank Limited, Rupali Bank Limited, Pubali
Bank Limited. Throughout the report Janata Bank Ltd. and peer groups are analyzed based on some
key financial terms like authorized capital, paid up capital, total assets, total deposit, loans &
advances etc. Million BDT.

Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank
Ratio
Limited Limited Limited Limited Limited

Total Asset 778604 1200590 624999.2 334563.6 320361.89

Total
1054 1132215 588423.3 322731.2 295217.48
Liabilities
Shareholders’
4265 67374.76 37575.88 11832.49 25144.40
Equity

Total Deposit 641819 1031608 494598.7 279116 247278.50

15
Authorized
30000 60000 25000 7000 8000
Capital
Paid-up
19140 38300 20722.94 27603.2 8803.74
Capital
Source: Annual Report- 2016 of Individual Banks

Table 06: Current Scenario of Government Bank including Janata Bank & selected 4 Banks

Total Asset of Five Selected Banks

Total Asset
1,400,000

1,200,000

1,000,000
Million BDT.

800,000

600,000

400,000

200,000

0
Janata Bank Sonali Bank Agrani bank rupali Bank Pubali Bank
Million BDT 778,604 1200590 624999.2 334563.6 320361.89

Figure 02: Total Assets

In 2016 Janata Bank’s total asset was BDT. 778604 Million, Sonali Bank’s was BDT. 1200590
Million, Agrani Bank was BDT.624999 Million and Rupali Bank was BDT.334563 Million. Sonali
Bank limited have higher Total Asset than Janata Bank, Agrani bank Rupali bank and Pubali Bank
Limited.

16
 Paid up Capital of Five Selected Banks

Paid-up Capital
45000
40000
35000
30000
Million BDT.

25000
20000
15000
10000
5000
0
Janata Bank Sonali bank Agrani bank Rupali Bank Pubali Bank
Million BDT. 19140 38300 20722.94 27603.2 8803.74
2016

Figure 03: Total Paid- up Capital

Paid-up Capital of Janata Bank Limited was BDT. 19140 Million and Sonali bank was BDT. 38300
Million which is higher than the other Banks.

3.3. ANALYZE ISSUES BASED ON RELEVANT THEORY

Return on Asset (ROA)

Return on assets is a financial ratio that displays the percentage of profit a company earns in relation
to its overall resources. It is commonly explained as net income divided by total assets. Net income
is obtained from the income statement of the company and is the profit after taxes. The assets are
read from the balance sheet and include cash and cash-equivalent items such as receivables,
inventories, land, capital equipment as depreciated, and the value of intellectual property such as
patents. Companies that have been acquired may also have a category called "good will" representing
the extra money paid for the company over and above its actual book value at the time of acquisition.
Because assets will tend to have swings over time, an average of assets over the period to be
measured should be used. Thus, the ROA for a quarter should be based on net income for the quarter
divided by average assets in that quarter. ROA is a ratio but usually presented as a percentage.

G. Thomas Friedlob and Franklin James Plewa .

17
The formula for return on assets is: Net Income/ Total Asset

3.00%
Return on Asset
2.00%

1.00%

0.00%
Percentage

-1.00%

-2.00%

-3.00%

-4.00%

-5.00%

-6.00%
2012 2013 2014 2015 2016
Janata Bank -3.50% 1.42% 0.51% 0.70% 0.33%
Sonali Bank -2.86% 0.45% 0.68% 0.60% 0.14%
Agrani Bank -4.92% 2.04% 0.40% 0.12% -1.12%
Rupali Bank 0.70% 0.20% 0.17% 0.08% -0.10%
Pubali Bank 0.91% 1.01% 1.24% 1.01% 0.42%

Figure 04: Return on Asset

Return on equity of Janata Bank Limited was 0.33% on 2016 and Pubali Bank limited was 0.42%.
Pubali Bank has higher return on equity than Janata Bank limited. Return on asset of Janata bank
was downward and upward slopping. In 2012 it was negative figure but in in 2013 it became positive
by 1.42%. In 2014, 15 and 16 it was 0.51%, 0.70% and 0.33%.ROA of Agrani bank was negative
figure in 2012 and it became positive in 2013, 14 and 15. In 2016 return became negative again.

Comparing the ROA of these banks Pubali Bank has good performance in 2016.

Return on Equity (ROE)

Return on equity (ROE) is a measure of profitability that calculates how many dollars of profit a
company generates with each dollar of shareholders' equity

This ratio shows the amount of net income returned as a percentage of shareholders equity. Return
on equity measures a company/bank's profitability by revealing how much profit a company
generates with the money shareholders have invested. It indicates a firm's efficiency in applying
common-stockholders' money.

Keiso, Weygandt, & Warfield, 2014-2015

Return on Equity = Net Income/Shareholder's

18
 Return on Equity

50.00%

0.00%

-50.00%
Percentage

-100.00%

-150.00%

-200.00%

-250.00%

-300.00%
2012 2013 2014 2015 2016
Janata Bank -49.74% 30.09% 9.66% 9.70% 5.22%
Sonali Bank -4.18% 9.89% 11.05% 0.99% 2.18%
Agrani Bank -259.94% 25.39% 5.02% 1.46% -19.06%
Rupali Bank 10.34% 3.42% 4.00% 2.52% -2.58%
Pubali Bank 9.37% 11.35% 13.43% 11.64% 5.31%

Figure 05: Return on Equity

Return on equity of Janata Bank limited was 5.22% in 2016 and Pubali Bank has 5.31%. Pubali
Bank Limited has higher return on equity than Janata Bank Limited. Return on equity of Agrani
Bank was negative figure and it became positive by 25.39% in 2013 which was positive through
2015. It again became negative in 2016.

Comparing the ROE of each bank Pubali bank overall performance was good in 2016

Earnings Per Share (EPS)

Earnings per share or EPS is an important financial measure, which specify the profitability of a
company. It is calculated by dividing the company’s net income with its total number of outstanding
shares. It is a tool that market participants use frequently to gauge the profitability of a company
before buying its shares.

EPS = Net Income/Total no. outstanding shares.

19
 Earnings Per Share
150
100
50
BDT. TAKA

0
-50
-100
-150
-200
-250
2012 2013 2014 2015 2016
Janata Bank -138.91 86.31 19.92 25.12 13.61
Sonali Bank -221.86 31.82 32.12 1.53 3.96
Agrani Bank -187.84 91.28 9.58 3.15 -33.63
Rupali Bank -4.39 0.99 2.35 2.49 7.37
Pubali Bank 1.58 11.08 3.54 2.9 1.92

Figure 06: Earnings Per Share

Earnings per share of Janata Bank Limited was TK. 13.31 on 2016 which is higher than the other 4
Bank’s. The line chart of above shows that earnings per share was negative figure in 2012 without
Pubali bank Limited. In 2013, 2014 and 2015 it was positive figure. In 2016 earnings per share of
Agrani Bank limited was negative.

Here, EPS of each bank is decreasing year to year instead Rupali Bank and it has good financial
position.

LOAN TO DEPOSIT

The loan-to-deposit ratio (LTD) is a commonly used statistic for assessing a bank's liquidity by
dividing the bank's total loans by its total deposits. This number is expressed as a percentage. If the
ratio is too high, it means that the bank may not have enough liquidity to cover any unforeseen fund
requirements, and conversely, if the ratio is too low, the bank may not be earning as much as it could
be.

Loan to Deposit = Total loan/ Total Deposit

Loan - Deposit Ratio

LDR Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

2016 74.50% 63.96% 72.72% 66.41% 80.09%

20
 2015 59.71% 50.08% 58.21% 60.43% 76.16%

2014 61.98% 43.39% 61.23% 56.51% 77.13%

2013 61.50% 39.99% 55.64% 56.22% 76.56%

2012 62.80% 37.28% 53.81% 62.83% 82.46%

Table 07: Loan to Deposit

Loan - Deposit
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2012 2013 2014 2015 2016
Janata Bank 74.50% 59.71% 61.98% 61.50% 62.80%
Sonali Bank 63.96% 50.08% 43.39% 39.99% 37.28%
Agrani Bank 72.72% 58.21% 61.23% 55.64% 53.81%
Rupali Bank 66.41% 60.43% 56.51% 56.22% 62.83%
Pubali Bank 80.09% 76.16% 77.13% 76.56% 82.46%

Figure 07: Loan to Deposit

Higher the ratio means less liquid and taking more risk. So, bank has to maintain certain ratio for
following the central bank policy and keep sustainable position in the competitive market. Janata
Bank Limited total loan against deposit was 62.80% in 2016 and highest 74.50 % in year 2012.On
the other side Pubali Bank Limited total loan against deposit was 82.46% in 2016 and minimum
76.16 % in year 2013. Lower rate of ratio means more liquidity of bank.

LOAN & DEPOSIT GROWTH RATE

Deposit Growth

Deposit growth gives investors a sense of how much lending a bank can do. There are some
important factors to consider with this number. First, the cost of those funds is important; a bank that

21
grows its deposits by offering more generous rates, is not in the same competitive position as a bank
that can produce the same deposit growth at lower rates. Also, deposit growth has to be analyzed in
the context of loan growth and the bank management's plans for loan growth. Accumulating deposits,
particularly at higher rates, is actually bad for earnings if the bank cannot profitably deploy those
funds.

Deposit Growth
35.00%
30.00%
25.00%
Percentage

20.00%
15.00%
10.00%
5.00%
0.00%
2013 2014 2015 2016
Janata Bank 16.78% 7.83% 10.25% 12.82%
Sonali Bank 14.42% 13.44% 11.31% 19.12%
Agrani Bank 19.23% 10.10% 14.60% 12.29%
Rupali Bank 30.27% 24.55% 14.51% 9.96%
Pubali Bank 18.25% 8.30% 16.40% 10.10%

Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

Figure 08: Deposit Growth

In this figure Deposit growth decreasing from 2013 to 2014 by 8.95%. and increasing in the
following year 2015, 2016. Sonali bank deposit growth decrease from 2013 to 2015 but increased in
the following year 2016 by 7.81%.

Average Growth of Deposit

Bank
Janata Bank Sonali bank Agrani Bank Rupali Bank Pubali Bank

Avg.
Growth
11.92% 14.57% 14.05% 19.82% 13.26%
of
deposit
Table 08: Average Growth of Deposit

22
 Average Deposit Growth
25.00%

20.00%
Percentage

15.00%

10.00%

5.00%

0.00%
Janata Bank Sonali bank Agrani Bank Rupali bank Pubali Bank
Average Deposit Growth Rate 11.92% 14.57% 14.05% 19.82% 13.26%
Axis Title

Average Deposit Growth Rate

Figure 09: Average Deposit Growth

Average deposit growth of customers deposit in Janata Bank limited is 11.92% and higher Rupali
Bank Limited 19.82%. Customers deposit average of Rupali bank is 7.9% higher.

Loan Growth

The annualized change in total loans from the previous quarter, expressed as a percentage of total
loans at the end of the previous quarter.

Loan Growth
25.00%
20.00%
Percentage

15.00%
10.00%
5.00%
0.00%
-5.00%
-10.00%
-15.00%
2013 2014 2015 2016
Janata Bank -6.42% 11.91% 9.41% 12.73%
Sonali Bank -10.40% -1.71% 2.60% 11.02%
Agrani Bank -4.56% 15.82% 4.13% 8.60%
Rupali Bank 18.53% 16.47% 13.93% 22.88%
Pubali Bank 12.45% 9.67% 15.54% 18.59%

Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

Figure 10: Loan Growth

23
Average Growth of Loan

Bank Janata Bank Sonali bank Agrani Bank Rupali Bank Pubali Bank

Avg.
Growth 27.63% 0.37% 6.00% 17.95% 14.06%
of Loan
Table 09: Average Growth of Loan

Average Loan Growth Rate

30.00%

25.00%
Percentage of Growth

20.00%

15.00%

10.00%

5.00%

0.00%
Janata Sonali Agrani Rupali Pubali
Bank Bank Bank Bank Bank
Average Loan Growth Rate 27.63% 0.37% 6.00% 17.95% 14.06%

Figure 11: Average Loan Growth

Average loan growth of Janata Bank Limited is 27.63% and Sonali Bank Limited 0.37%. When loan
decreases because of loan interest rate is lower or loosening its credit standards or somehow
encouraging borrowers to move over their business and when loan increases because of loan interest
rate is higher or gaining its credit standards or somehow encouraging borrowers stable to their
business.

COST TO INCOME RATIO

Cost to Income ratio is calculated by dividing the operating expenses by the operating income
generated. Cost to income ratio is important for determining the profitability of a bank. The ratio
gives a clear view of how efficient the bank is being run- the lower the ratio, the more profitable the
bank. Changes in the ratio also highlight potential problems. If the ratio rises from one period to the

24
next, it means that costs are rising at a higher rate than income. Thus, there is an inverse relationship
between the cost to income ratio and the bank profitability

DAVID TRIPE (MASSEY UNIVERSITY)

Cost to Income ratio = Operating expense/ Operating Income

CIR Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

2012 34% 51% 47% 45% 47%

2013 42% 80% 39% 61% 39%

2014 47% 60% 46% 58% 46%

2015 51% 62% 31% 65% 32%

2016 56% 82% 52% 70% 52%

Table 10: Cost Income Ratio

Cost Income Ratio

90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2012 2013 2014 2015 2016
Janata Bank 34% 42% 47% 51% 56%
Sonali Bank 51% 80% 60% 62% 82%
Agrani Bank 47% 39% 46% 31% 52%
Rupali Bank 45% 61% 58% 65% 70%
Pubali Bank 47% 39% 46% 32% 52%

Figure 12: Cost Income Ratio

25
Cost income ratio of Janata Bank Limited is increasing gradually from 2012-2016 as 34%, 42%,
47%, 51% and 56%. It means the cost is increasing than income. It proves loss of this bank. Sonali
bank faced same problem but 2012 to 2013 cost to income ratio increased by 29% and dropped in
2014 by 20%. From 2015 & 2016 it increased by 62% and 82%. Rupali Bank also faced the the same
problem, CIR increased in 2012 to 2013 by 16% and dropped in 2014 by 3%, again it increased to
65% and 70% in 2015 & 2016. This figure proves Cost is increasing in the governments bank
gradually than income.

26
 3.4. RECOMMENDATION

This report is prepared on the basis of financial performance analysis. The report has attempted to
give details of financial performance. In preparing this report it is understood that financial
performance is not a simple matter, rather it is the parents of all analysis of a bank. During my
internship period in Janata Bank Limited Bangla Motor Branch, it has become easy to me to
understand each and every part of this section.

Through my study I gained many practical knowledges. I want to put suggestion that I think if
followed would definitely help all the selected banks including Janata Bank Limited to improve their
performance and there by its contribution in the whole economy.

Operational efficiency should be increased by reducing cost and wastage and improving
operating and management performance. Supply of working capital should be adequate.
Changing in deposit showing lower trend it should be taken under consideration
They should try to raise more deposit ratio carrying higher productivity in future.
To concentrate more to increase return on asset and return on equity ratios by ensuring
maximum utilization of assets.
Cost should be minimized because the CIR shows that cost is increasing than income.
Paid up capital of Janata Bank limited, Sonali Bank Limited, Agrani Bank limited, Rupali
Bank Limited & Pubali Bank Limited were increasing trend and they should keep focus to
increase capital in order to maintain their solvency.
Customer service is very much important to all bank. To compete in this market customer
service should be improved as online service, internet service, 24 hours customer service etc.

27
 4.1. CONCLUSION

Banks play a vital role in the economic development of the country. The popularity of banks is
increasing day by day which leads to increase competition as well. All the public banks are offering
almost the same products and services and almost same their operation system. Even, private banks
too providing same services and products line. But the ways they provide the services are dissimilar
from each other. So, people select their Bank according to their satisfaction and need. And they will
prefer the bank of which service is easily accessible and understandable. One the other hand, Bank
innovate new products and services to attract their desired customers. To conclude this report, it can
be said that it was a great opportunity to study the operational activities of JBL. Having passed three
months in Janata Bank Limited- Bangla Motor Branch, I have learned many activities practiced in
the bank. Since the working areas were in General banking the report may not cover all the practices
of the branch. The work experience in Janata Bank Limited- Bangla Motor Branch was very
interesting and this experience will help me in great deal in my future life.

Janata Bank Limited also a pioneer in online customers services, foreign exchange and distinctive
loan offerings among govt. banks. Without bank’s cooperation it is not possible to run any business
or production activity in this age. The job environment is very good at Janata Bank Limited- Bangla
Motor Branch. At the same time the service which the bank provides to its consumers are very
prompt and quality ones compare to other private banks. In these ways Janata bank limited is helping
in accumulating domestic savings, resource mobilization and generate job opportunities for many
people which will gear up the economy as a whole.

28
 REFERENCE

Agrani bank. (2013). Agrani bank Limited. Retrieved from https://www.agranibank.org/

Almazari, A. A. (2007-2011). International Journal of Academic Research in Accounting, Finance
and Management Sciences. Capital Adequacy, Cost Income Ratio and the Performance of
Saudi Banks, pp. 8-10.
Altman, E. I. (1982). The Journal of Finance. Financial Ratios, Discriminant Analysis of Bank, 33-
35.
Bangladesh Bank. (1971, 12 16). Bangladesh Bank. Retrieved from https://www.bb.org.bd/
Brand, T. f. (2016, 04 11). Financial Brand. Retrieved from
https://thefinancialbrand.com/58329/financial-marketing-roe/
Chatterjee, U. K. (2018). Journal of Banking & Finance. Bank liquidity creation and recessions,
64-75.
Janata Bank Limited. (2010, 01 01). Retrieved from Janata bank Limited: https://www.jb.com.bd/
Lewellen, j. (2004). Journal of Financial Economics. Predicting returns with financial ratios, 209-
235.
Ogura, Y. (2018). Journal of Banking & Finance. The objective function of government-controlled
banks in a financial crisis, 78-93.
Plewa., G. T. (2010, 01 31). Chron. Retrieved from Small Business:
http://smallbusiness.chron.com/roa-vs-roi-formulas-36950.html
Pubali bank Limited. (2010). Pubali bank. Retrieved from https://www.pubalibangla.com/
Rupali Bank. (2007, 12). Rupali Bank Limited. Retrieved from http://www.rupalibank.org/
Rupali Bank. (2007). Rupali Bank Limited. Retrieved from http://www.rupalibank.org/
Shihata, I. F. (1992). Banking Environment. The World Bank and the Environment: A Legal
Perspective , 55-60.
Sonali Bank. (2007, 01 25). Sonali bank Limited. Retrieved from https://www.sonalibank.com.bd/
Suhardi, S. I. (2015). Procedia - Social and Behavioral Sciences. The Effect of Return on Equity
(ROE) and Return on Investment (ROI) on Trading Volume, 896-902.
Susan E. Jackson, A. J. (2003). SWOT Analysis . Journal of Management, 811-813.
Werner, R. A. (2014, 10 29). International Review of Financial Analysis. An explanation for the
coexistence of lending and deposit-taking, pp. 25-27.

29
 APPENDIX A

Return on Asset (ROA)

ROA Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank
2012 -3.50% -2.86% -4.92% 0.70% 0.91%
2013 1.42% 0.45 2.04% 0.20% 1.01%
2014 0.51% 0.68 0.40 0.17% 1.24%
2015 0.70% 0.6% 0.12% 0.08% 1.01%
2016 0.33% 0.14% -1.12% -0.10% 0.42%

JBL 2012 2013 2014 2015 2016

Net Income -15280340556 9551394462 3813146598 4807875536 2605476014
Total Asset 513693723190 58608298670 33859526620 683157575888 778603909230
ROA -3.50% 1.42% 0.51% 0.70 0.33

SBL 2012 2013 2014 2015 2016

Net Income -31554094150 3446803502 5978338561 548423889 1493265927
Total Asset 753949685755 852851724136 935286250642 103947820099 120058997232
ROA -2.86% 0.45% 0.68% 0.6% 0.14%

ABL 2012 2013 2014 2015 2016

Net Income -18697700661 9207819867 2064869500 696014457 6896445282
Total Asset 378716418928 444156584716 494870829871 565351457288 623567468862
ROA -4.92% 2.04% 0.40% 0.12% -1.12%

RBL 2012 2013 2014 2015 2016

Net Income 1215648518 451973271 490907467 236445055 1211700390
Total Asset 178078849514 216466309667 268380486569 301290097946 334563649909
ROA 0.70% 0.20% 0.17% 0.08% 0.10%

i
 PBL 2012 2013 2014 2015 2016
Net Income 1610248381 2431604567 3115315919 9758398474 1394024496
Total Asset 193028476418 228904382067 248669747267 285435915544 320707464450
ROA 0.91% 1.01% 1.24% 1.01% 0.42%

Return on Equity (ROE)

ROE Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

2012 -49.74% -4.18% -259.94% 10.34% 9.37%

2013 30.09% 9.89% 25.39% 3.42% 11.35%

2014 9.66% 11.05% 5.02% 4.00% 13.43%

2015 9.70% 0.99% 1.46% 2.52% 11.64%

2016 5.22% 2.18% -19.06% -2.58% 5.31%

JBL 2012 2013 2014 2015 2016

Net Income -15280340556 9551394462 3813146598 4807875536 2605476014

Shareholders’
17476.66 37116.20 39455.70 49547.44 49889.66
Equity

ROE -49.74% 30.09% 9.66% 9.70% 5.22%

SBL 2012 2013 2014 2015 2016

Net Income -31554094150 3446803502 5978338561 548423889 1493265927

Shareholders’
22389999962 49885752172 59379837107 71752852082 67374756176
Equity
ROE -4.18% 9.89% 11.05% 0.99% 2.18%

ii
 ABL 2012 2013 2014 2015 2016

Net Income -18697700661 9207819867 2064869500 696014457 6896445282

Shareholders’
7163476171 35640935877 39566613191 44675855281 36576844215
Equity
ROE -259.94% 25.39% 5.02% 1.46% -19.06%

RBL 2012 2013 2014 2015 2016

Net Income 1215648518 451973271 490907467 236445055 1211700390

Shareholders’
11664814322 11877038486 14902329246 12835724962 11832490339
Equity
ROE 10.34% 3.42% 4.00% 2.52% -2.58%

PBL 2012 2013 2014 2015 2016

Net Income 1610248381 2431604567 3115315919 9758398474 1394024496

Shareholders’
17797869237 19508845745 22130695678 24188669226 24517029020
Equity
ROE 9.37% 11.35% 13.43% 11.64% 5.31

Earnings Per Share (EPS)

EPS Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

2012 -138.91 -221.86 -187.84 -4.39 1.58

2013 86.31 31.82 91.28 0.99 11.08

2014 19.92 32.12 9.58 2.35 3.54

2015 25.12 1.53 3.15 2.49 2.9

2016 13.61 3.96 -33.63 7.37 1.92

JBL 2012 2013 2014 2015 2016

Net Income -15280340556 9551394462 3813146598 4807875536 2605476014

iii
No. of shares
110000000 110669041 191400000 191400000 191400000
outstanding
EPS -138.91 86.31 19.92 25.12 13.61

SBL 2012 2013 2014 2015 2016

Net Income -31554094150 3446803502 5978338561 548423889 1493265927

No. of shares
112500000 112500000 188473973 383000000 383000000
outstanding
EPS -221.86 31.82 32.12 1.53 3.96

ABL 2012 2013 2014 2015 2016

Net Income -18697700661 9207819867 2064869500 696014457 -6896445282

No. of shares
99129404 99129404 207229404 207229404 207229404
outstanding
EPS -187.84 91.28 9.58 3.15 -33.63

RBL 2012 2013 2014 2015 2016

Net Income -1215648518 451973271 490907467 236445055 1211700390

No. of shares
5336696994 447453538 1153632547 1892121130 1892121130
outstanding
EPS -4.39 0.99 2.35 2.49 7.37

Cost to Income Ratio (CIR)

Janata Bank limited

Cost to
2012 2013 2014 2015 2016
Income
Operating
7572880581 8871525546 9837331015 11062498905 13259211688
Expense

iv
Operating
22264330505 21118341518 20592603350 21666184000 23316587523
Income
CIR 0.34 0.42 0.47 0.51 0.56
Sonali Bank Limited

Cost to
2012 2013 2014 2015 2016
Income
Operating
11556897345 12154359104 13112853735 14257372363 19579570526
Expense
Operating
2220415897 15177625068 21723682892 22937014019 23834147298
Income
CIR 0.51 0.80 0.60 0.62 0.82
Agrani Bank Limited

Cost to
2012 2013 2014 2015 2016
Income
Operating
5423702525 5079137016 6406924752 6629650326 7429186302
Expense
Operating
1144729680 12815112054 13667518703 20941509226 14175121363
Income
CIR 0.47 0.39 0.46 0.31 0.52
Rupali Bank Limited

Cost to
2012 2013 2014 2015 2016
Income
Operating
3064048528 3412826258 3811597093 4786832388 7272181206
Expense
Operating
6756713832 5546365263 6471879374 7316036202 6479511799
Income
CIR 0.45 0.61 0.58 0.65 0.70

v
 Pubali Bank Limited

Cost to
2012 2013 2014 2015 2016
Income
Operating
5423702525 5079137016 6406924752 6629650326 7439186302
Expense
Operating
11444729680 12815112054 13667518703 20941509266 14175121363
Income
CIR 0.47 0.39 0.46 0.32 0.52

vi
 APPENDIX B

Loan to Deposit

Janata Bank Limited

Loan to
2012 2013 2014 2015 2016
Deposit

Total loan 305339580000 285747650000 319773250000 349861300000 403037420000

Total deposit 409859558868 478559884853 515898825156 568870282241 641819257505

Loan to
74.50% 59.71% 61.98% 61.50% 62.80%
Deposit
Sonali Bank Limited

Loan to
2012 2013 2014 2015 2016
Deposit

Total loan 383333244074 343450525505 337554433143 346346340867 384538118238

Total deposit 599293702110 685755301368 777974782686 866012281779 103160823501

Loan to
63.96% 50.08% 43.39% 39.99% 37.28%
Deposit
Agrani Bank Limited

Loan to
2012 2013 2014 2015 2016
Deposit

Total loan 212663017332 202965388138 235085714197 244801833138 265871122887

Total deposit 292429227137 348675167594 383921950651 439975477419 494050051943

Loan to
72.72% 58.21% 61.23% 55.64% 53.81%
Deposit
Rupali Bank Limited

Loan to
2012 2013 2014 2015 2016
Deposit

Total loan 90718312716 107533254690 125254468603 142708436909 175368671005

vii
Total deposit 136599227607 177956443061 221656818512 253829634016 279116013508
Loan to
66.41% 60.43% 56.51% 56.22% 62.83%
Deposit
Pubali Bank Limited

Loan to
2012 2013 2014 2015 2016
Deposit

Total loan 120481280407 135483374690 148592358958 171692142940 203610060471

Total deposit 150418805799 177878172427 192653143179 224249499124 246,906,170,42

Loan to
80.09% 76.16% 77.13% 76.56% 82.46%
Deposit

Loan & Deposit Growth Rate

Deposit Growth

ROE Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

2013 16.78% 14.42% 19.23% 30.27% 18.25%

2014 7.83% 13.44% 10.10% 24.55% 8.30%

2015 10.25% 11.31% 14.60% 14.51% 16.40%

2016 12.82% 19.12% 12.29% 9.96% 10.10%

Loan Growth

ROE Janata Bank Sonali Bank Agrani Bank Rupali Bank Pubali Bank

2013 -6.42% -10.40% -4.56% 18.53% 12.45%

2014 11.91% -1.71% 15.82% 16.47% 9.67%

2015 9.41% 2.60% 4.13% 13.93% 15.54%

2016 12.73% 11.02% 8.60% 22.88% 18.59%

viii
 Janata Bank Limited

Avg.
JBL 2012 2013 2014 2015 2016
Growth

Total
305339580000 285747650000 319773250000 349861300000 403037420000
Loan
Loan 27.63
-6.42% 11.91% 9.41% 12.73%
Growth %

Total
409859558868 478559884853 515898825156 568870282241 641819257505
Deposit
Deposit 11.92
16.78% 7.83% 10.25% 12.82%
Growth %

SONALI BANK LIMITED

SBL Avg.
2012 2013 2014 2015 2016
Growth

Total
38333244074 343450525505 337554433143 346346340867 384538118238
loan
Loan 0.37
-10.40% -1.71% 2.60% 11.02%
Growth %

Total 103160823501
599293702110 685755301368 777974782686 866012281779
Deposit 1
Deposit 14.57
14.42% 13.44% 11.31% 19.12%
Growth %

AGRANI BANK LIMITED

Avg.
ABL 2012 2013 2014 2015 2016
Growth

Total
212663017332 20965388138 235085714197 244801833138 26587112887
Loan
Loan 6.00
-4.56% 15.82% 4.13% 8.60%
Growth %
Total
292429227137 348675167594 383921950651 439975477419 494050051943
Deposit
Deposit 14.05
19.23% 10.10% 14.60% 12.29%
Growth %

ix
 RUPALI BANK LIMITED

Avg.
RBL 2012 2013 2014 2015 2016
Growth

Total
90718312716 107533254690 125254468603 142708436909 175368671005
Loan
Loan 17.95
18.53% 16.47% 13.93% 22.88%
Growth %
Total
136599227607 177956443061 221656818512 253829634016 279116013508
Deposit
Deposit 19.82
30.27% 24.55% 14.51% 9.96%
Growth %
PUBALI BANK LIMITED

Avg.
PBL 2012 2013 2014 2015 2016
Growth

Total
120481280407 135483374690 148592358958 171692142940 203610060471
Loan
Loan 14.06
12.45% 9.67% 15.54% 18.59%
Growth %
Total
150418805799 177878172427 192653143179 224249499124 246906170427
Deposit
Deposit 13.26
18.25% 8.30% 16.40% 10.10%
Growth %