CAPITAL STRUCTURE

OF
HIMALAYAN BANK LIMITED

A Project Work Report

By

Submitted By:

RUP TAMANG
T.U Registered No: 7-2-911-34-2016
Boudha Multiple Campus

Submitted To:
Faculty of Management
Tribhuvan University
Kathmandu

In Partial Fulfillment of the Requirement for the Degree of

BACHELOR OF BUSINESS STUDIES (BBS)

Boudha, Kathmandu, Nepal

2020

i
 DECLARATION

I hereby declare that the work reported in this project entitled "CAPITAL STRUCTURE OF
HIMLAYAN BANK LIMITED" submitted to the Faculty of Management, Tribhuvan
University, Kathmandu is an original piece of work under the supervision of Mr. RAJKUMAR
BASNET, faculty teacher BOUDHA MULTIPLE CAMPUS BOUDHA , KATHMANDU, and
is submitted in my Partial Fulfillment of the Requirements for the awards Degree of Bachelor of
Business Studies (BBS). This project work has not been submitted to any other university or
institutions for the award of any degree or diploma.

Signature:

Rup Tamang

Date: May, 2020

ii
 Acknowledgement

Foremost, I would like to extend my sincere gratitude and appreciation to Mr. …………………,
my Business Research Supervisor for his invaluable guidance and persistent help during the
entire period of preparation of his business research report.

I am equally gratified to thank COLLAGE OF MANAGEMENT for the support during the
research report preparation. I am also grateful to Mr.…………………………………,(Campus
chief), Boudha Multiple Campus, for academic direction and sharing the genuine concerns for
the completion of the study, I am also thankful to all the faculty member of Boudha Multiple
Campus for giving me abundance resources, guidelines and continuous support in the completion
of this business research report.

I would also like to express my sincere gratitude towards Tribhuvan University for providing me
with this opportunity enabling me to conduct a business research. This experience has served
significantly for the present researcher to gain life time experience in the field of study.

Rup Tamang

Boudha Multiple Campus

BBS 4th Year

v
 TABLE OF CONTENTS

Title page………………………………………………………………………….... i

Declaration…………………………………………………………………………. ii

Supervisor’s Recommendation……………………………………………………. iii

Endorsement………………………………………………………………………. iv

Acknowledgement……………………………………………………......................v

Table of Content…………………………………………………………………….vi

List of Tables………………………………………………………………………. vii

List of Figures………………………………………………………………………. vii

Abbreviations………………………………………………………………………. ix
CHAPTER-I INTRODUCTION

Background………………………………………………………….1

Profit of the Organization/Place/Events etc………………………….3

Objective……………………………….…………………………….4

Rationale……………………………………………………………...4

Review………………………………………………………………...6

Methods……………………………………………………………….8

Limitation……………………………………………………………...11

CHAPTER II: RESULT AND ANALYSIS

Data Presentation………………………………………………12

Capital Structure Analysis of Himalayan Bank Limited………26

Findings ……………….…………………….………...…….25

CHAPTER III: SUMMARY AND CONCLUSION

Summary…….……………………………………………….28

Conclusion……………………………………………………29

BIBLOGRAPHY………………………………………………………………30

APPENDIX

vii
 List of Table

Table No: Particular Page no:

1 Total Capital and Growth Rate of Capital 14

2 Debt to Equity Ratio 16

3 Debt to Capital Ratio 18

4 Debt to Assets Ratio 20

5 Working Capital Management 22

6 Working Capital to Total Assets 24

viii
 List of Figure

Figure No: Particular Page no:

1 Bar Graph for Growth Rate of Capital 14

2 Bar Graph of Debt-Equity Ratio 16

3 Bar Graph showing Debt to Capital Ratio 19

4 Bar Graph of Debt to Total Assets Ratio 21

5 Bar Graph showing Working Capital Position 23

6 Bar Graph showing WC to Total Assets Ratio 25

 Ix

ABBREVIATIONS

ATM : Automated Teller Machine

B.S : Bikram Sambat (Nepalese Calendar)

HBL : Himalayan Bank Limited

F/Y : Fiscal Year

M : Million

RS : Rupees (Nepalese Monetary Unit)

LTD : Limited Company

TU : Tribhuvan University

UK : United Kingdom

USA : United States of America

USD : United State Dollar

D/E ratio : Debt to Equity ratio

OLS : Ordinary Least Square

ROA : Return on Assets

SEBON : Security Exchange Board of Nepal

NEPSE : Nepal Stock Exchange