In the books of State Bank of India

Comparative Balance Sheet for the year ended 31st March 2020
Year Ended Year Ended
31.03.2020 31.03.2019 Change in Absolute Change in
(Rs.) (Rs.) value Percentage
Particulars        
CAPITAL AND LIABILITIES        
Capital 8924612 8924612 - -
Reserves & Surplus 2311149663 2200213633 110936030 5.042057205
3241620734 2911386010
Deposits 3 7 3302347236 11.34286977
Borrowings 3146556521 4030171182 -883614661 -21.9249908
Other Liabilities and Provisions 1631101041 1455972955 175128086 12.02825131
3951393918 3680914248
TOTAL 0 9 2704796691 7.34816545
ASSETS        
Cash and Balances with Reserve Bank of India 1667357790 1769324175 -101966385 -5.763013157
Balances with Banks and money at call and
short notice 843612264 455576940 388035324 85.17448754
1046954517
Investments 5 9670219475 799325700 8.265848589
2325289560 2185876917
Advances 7 7 1394126430 6.377881658
Fixed Assets 384392818 391975694 -7582876 -1.934527093
Other Assets 2896135526 2663277028 232858498 8.74330742
3951393918 3680914248
TOTAL 0 9 2704796691 7.34816545
1214994606 1116081459
Contingent Liabilities 9 4 989131475 8.862538363
Bills for Collection 557581619 700225397 -142643778 -20.37112316
 Comparative Income Statement for the year ended 31st March 2020
Year Ended Year Ended Change in
Schedule
31.03.2020 31.03.2019 Absolute Change in
No.
(Rs.) (Rs.) Value Percentage

I. INCOME
5.95
Interest earned 13 2573235922 2428686535 14,45,49,387
22.97
Other Income 14 452214780 36,77,48,878 8,44,65,902
8.19
TOTAL 3025450702 2796435413 22,90,15,289
II. EXPENDITURE
3.05
Interest expended 15 1592387657 1545197780 4,71,89,877
7.87
Operating expenses 16 751736902 696877374 5,48,59,528
-1.70
Provisions and contingencies 536445037 545737961 -92,92,924
3.33
TOTAL 2880569596 2787813115 9,27,56,481
III. PROFIT
1580.31
Net Profit for the year 144881106 8622298 13,62,58,808
0.98
Profit/ (Loss) brought forward -152260554 -150785686 -14,74,868
-94.81
TOTAL -7379448 -142163388 13,47,83,940
IV. APPROPRIATIONS
1580.31
Transfer to Statutory Reserve 43464332 25,86,689 4,08,77,643
951.10
Transfer to Capital Reserve 39858393 3792076 3,60,66,317
-
Transfer to Investment Fluctuation Reserve 11198809 0 1,11,98,809
-17.11
Transfer to Revenue and other Reserves 3082039 3718401 -6,36,362
-31.05
Balance carried over to Balance Sheet -104983021 -152260554 4,72,77,533
-94.81
TOTAL -7379448 -142163388 13,47,83,940
Interpretation – Comparative Balance Sheet

1. The Cash & Balance with RBI has decreased by 5.76% which indicates that it might be challenging
to meet its short-term obligations whereas the Balance with banks and money at call and short
notice has increased by 85.17%.
2. The Borrowings of SBI has decreased by 21.92% but the Deposits and Other liabilities & provisions
have increased by 11.34% and 12.03% respectively in year 2020 over 2019.
On the other hand, Reserves & Surplus has increased by 5.04% due to huge amount was
transferred to Investment Fluctuation Reserve and Capital Reserve during the year.
3. The Investments and Advances have increased by 8.27% and 6.38% respectively.
4. The Fixed Assets have decreased by 1.93% but the Other Assets have increased by 8.74% in year
2020 over 2019.

Interpretation – Comparative Income Statement

1. The interest earned from loans is greater than the interest paid on deposits which results in huge
amount of profit generated by the bank as compared to previous year. As a result, the Net Profit
has increased by 1580.31% in the year 2020 over the year 2019.
2. Due to which Earnings Per Equity Share (EPS) has also increased from Rs. 0.97 in previous year to
Rs. 16.23 in current year.