sl.

Ratio Premier Bank

1 Debt Ratio Details 2017
2 Debt to Equity Ratio Net Income After Tax 1,969,338,840
3 Times Intrest Earned Total Equity Capital 13,159,018,948
4 ROE Total Asset 182,537,051,926
5 ROA Net Interest 4,111,363,156
6 Net Interest Margin Non Interest Revenue 4,775,913,129
7 Net Non Interest Margin Operating Expense 4,492,333,738
8 Net Operating Margin Provisions 1,125,000,000
9 Net Profit Margin Non Interest Expense 5,617,333,738
10 EPS Interest Revenue 12,372,879,829
11 Tax Management Efficiency Net Income Before Tax 3,269,942,547
12 Expense Control Efficinecy Cash 11,338,246,488
Balance with other banks
and Fina_x001F_nancial 926,436,073
13 Degree of Asset Utilization institutions
14 Equity Multiplier Government Securities 17,040,173,917
Loans, advances and lease/ 137,728,107,037
15 P/E Ratio investments
16 DPS Total Liabilities 169,378,032,978
17 Dividend Yield
18 Cash Position Indicator
19 Liquid Securities Indicator
20 Capacity Ratio
 2018 2019 2020
2,268,937,264 3,338,554,757 2,064,628,378
15,416,960,268 18,752,004,497 20,399,911,379
216,809,881,060 262,604,865,945 314,206,000,469
6,002,691,372 6,502,128,096 3,334,810,606
5,300,090,480 6,668,446,891 10,102,654,001
5,203,128,274 5,836,667,713 6,637,623,527
2,280,200,000 2,798,323,933 3,107,027,050
7,483,328,274 8,634,991,646 9,744,650,577
16,681,653,753 19,662,113,613 18,025,488,852
3,819,453,578 4,535,583,341 3,692,814,030
13,673,599,695 14,573,807,702 34,287,295,474

1,845,950,895 751,394,589 4,338,899,392

24,169,726,080 33,448,294,671 33,512,417,145

159,132,910,780 191,115,754,519 215,215,934,863

201,392,920,792 243,852,861,448 293,806,089,090

UCBL
Details 2017 2018 2019
Net Income After Tax 2,722,250,831 2,659,945,558 2,857,798,868
Total Equity Capital 26,871,765,362 28,494,640,072 33,363,651,769
Total Asset 365,208,516,652 402,961,512,892 449,513,764,514
Net Interest Revenue 9,099,240,627 9,476,633,909 11,067,772,403
Non Interest Revenue 8,791,498,804 9,452,106,627 10,147,037,578
Operating Expense 9,569,466,692 11,012,785,704 12,617,026,593
Provisions 2,484,808,520 2,774,260,733 3,430,799,752
Non Interest Expense 12,054,275,212 13,787,046,437 16,047,826,345
Interest Revenue 21,195,019,572 21,195,019,572 31,336,849,217
Net Income Before Tax 5,836,464,219 5,141,694,099 5,166,983,636
Cash 23,914,668,298 22,790,805,977 26,403,568,309
Balance with other banks
and Fina_x001F_nancial 20,728,528,451 16,808,653,551 12,766,950,360
institutions
Government Securities 38,980,950,734 41,715,205,114 48,419,211,843
Loans, advances and lease/ 262,582,316,650 296,577,495,501 325,483,775,615
investments
Total Liabilities 338,336,751,137 374,466,872,632 416,150,112,545
 2020
2,948,849,869
35,738,514,569
498,578,729,391
9,798,914,049
11,291,658,311
13,900,599,153
1,946,435,294
15,847,034,447
27,690,575,955
5,243,537,913
24,947,748,071

23,063,846,826

57,027,607,862
356,065,739,658

462,840,214,602
1 Cash Position Indicator Cash Position Indicator =(𝑐𝑎𝑠ℎ & 𝑑𝑒𝑝𝑜𝑠𝑖𝑡𝑠 𝑑𝑢𝑒 𝑓𝑟𝑜𝑚 𝑑𝑒𝑝𝑜𝑠𝑖𝑡𝑜𝑟𝑦 𝑖𝑛𝑠𝑡𝑖𝑡𝑢𝑡𝑖𝑜𝑛
2 Liquid Securities Indicator
3 Capacity Ratio
Cash Position Indicator 2017
Premier Bank 6.72%
UCBL 12.22%

"Liquid Securities Indicator "=(𝐺𝑜𝑣𝑒𝑟𝑛𝑚𝑒𝑛𝑡

𝑆𝑒𝑐𝑢𝑟𝑖𝑡𝑖𝑒𝑠)/(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠)

Liquid Securities Indicator 2017

Premier Bank 9.34%
UCBL 10.67%

"Capacity Ratio"=(𝑁𝑒𝑡 𝑙𝑜𝑎𝑛𝑠 & 𝑙𝑒𝑎𝑠𝑒𝑠)/(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠)

Capacity Ratio 2017

Premier Bank 75.45%
UCBL 71.90%
𝑠𝑖𝑡𝑠 𝑑𝑢𝑒 𝑓𝑟𝑜𝑚 𝑑𝑒𝑝𝑜𝑠𝑖𝑡𝑜𝑟𝑦 𝑖𝑛𝑠𝑡𝑖𝑡𝑢𝑡𝑖𝑜𝑛𝑠)/(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠)
Cash Position Ind
14.00%
2018 2019 2020 12.00%
7.16% 5.84% 12.29%
10.00%
9.83% 8.71% 9.63%
8.00%

6.00%
𝑜𝑣𝑒𝑟𝑛𝑚𝑒𝑛𝑡
4.00%

2.00%

0.00%
2017 2018
2018 2019 2020
11.15% 12.74% 10.67% Premier Bank

10.35% 10.77% 11.44%

Liquid Securities I
𝑒𝑠)/(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠) 14.00%

12.00%

10.00%

2018 2019 2020 8.00%

73.40% 72.78% 68.50% 6.00%

73.60% 72.41% 71.42% 4.00%

2.00%

0.00%
2017 2018

Premier Bank

Capacity Ra
78.00%

76.00%

74.00%

72.00%

70.00%

68.00%

66.00%

64.00%
2017 2018

Premier Bank
66.00%

64.00%
2017 2018

Premier Bank
 Cash Position Indicator

2018 2019 2020

Premier Bank UCBL

Liquid Securities Indicator

2018 2019 2020

Premier Bank UCBL

Capacity Ratio

2018 2019 2020

Premier Bank UCBL

2018 2019 2020

Premier Bank UCBL

 1 ROE
2 ROA 𝑅𝑂𝐸=(𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥)/(𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦 𝐶𝑎𝑝𝑖𝑡𝑎𝑙
3 Net Interest Margin
4 Net Non Interest Margin
5 Net Operating Margin
6 Net Profit Margin ROE
7 EPS Premier Bank
8 Tax Management Efficiency UCBL
9 Expense Control Efficinecy
10 Degree of Asset Utilization
11 Equity Multiplier
𝑅𝑂𝐴=(𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥)/█(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠@ )

ROA
Premier Bank
UCBL

𝑁𝑒𝑡 𝐼𝑛𝑡𝑟𝑒𝑠𝑡 𝑀𝑎𝑟𝑔𝑖𝑛=(𝐼𝑛𝑡𝑟𝑒𝑠𝑡 𝑅𝑒𝑣𝑒𝑛𝑢𝑒 −𝐼𝑛𝑡𝑟𝑒𝑠𝑡 𝐸𝑥𝑝𝑒𝑛𝑠𝑒)/█(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠

Net Intrest Margin

Premier Bank
UCBL

𝑁𝑒𝑡 𝑁𝑜𝑛 𝐼𝑛𝑡𝑟𝑒𝑠𝑡 𝑀𝑎𝑟𝑔𝑖𝑛=(𝑁𝑜𝑛 𝐼𝑛𝑡𝑟𝑒𝑠𝑡 𝑅𝑒𝑣𝑒𝑛𝑢𝑒 −𝑁𝑜𝑛 𝐼𝑛𝑡𝑟𝑒𝑠𝑡 𝐸𝑥𝑝𝑒𝑛𝑠𝑒)

Net Non Intrest Margin

Premier Bank
UCBL

𝑁𝑒𝑡 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑀𝑎𝑟𝑔𝑖𝑛=(𝑇𝑜𝑡𝑎𝑙 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑅𝑒𝑣𝑒𝑛𝑢𝑒 −𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐸𝑥𝑝𝑒𝑛𝑠

Net Operating Margin

 Premier Bank
UCBL

𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡 𝑀𝑎𝑟𝑔𝑖𝑛=(𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝑏𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥)/(𝑇𝑜𝑡𝑎𝑙

𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑅𝑒𝑣𝑒𝑛𝑢𝑒)

Net Profit Margin

Premier Bank
UCBL

𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 𝑃𝑒𝑟 𝑆ℎ𝑎𝑟𝑒=(𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝑎𝑓𝑡𝑒𝑟 𝑇𝑎𝑥)/(𝐶𝑜𝑚𝑚𝑜𝑛 𝑆𝑡𝑜𝑐𝑘 𝐸𝑞𝑢𝑖𝑡𝑦 𝑂

EPS
Premier Bank
UCBL

𝑇𝑎𝑥 𝑀𝑎𝑛𝑎𝑔𝑒𝑚𝑒𝑛𝑡 𝐸𝑓𝑓𝑖𝑐𝑖𝑒𝑛𝑦 𝑅𝑎𝑡𝑖𝑜=(𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 )/(𝑁𝑒𝑡 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜

Tax had one of the

biggest impacts for Tax Management Efficiency Ratio
UCB's ROE Premier Bank
UCBL

Expense Control Efficiency=(𝑁𝑒𝑡 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒 𝑏𝑒𝑓𝑜𝑟𝑒 𝑡𝑎𝑥𝑒𝑠)/(𝑇𝑜𝑡𝑎𝑙

Expense Control Efficiency

Premier Bank
UCBL

Degree of Asset Utilization =(𝑇𝑜𝑡𝑎𝑙 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠)/(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡)

Degree of Asset Utilization

Premier Bank
UCBL
Equity Multiplier =(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡)/(𝑇𝑜𝑡𝑎𝑙
𝐸𝑞𝑢𝑖𝑡𝑦 𝐶𝑎𝑝𝑡𝑖𝑎𝑙)

Equity Multiplier
Premier Bank
UCBL
𝑥)/(𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 )

2017 2018 2019 2020

14.97% 14.72% 17.80% 10.12%
10.13% 9.33% 8.57% 8.25%

𝑥)/█(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠@ )

2017 2018 2019 2020

1.08% 1.05% 1.27% 0.66%
0.75% 0.66% 0.64% 0.59%

𝑡 𝐸𝑥𝑝𝑒𝑛𝑠𝑒)/█(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠@ )

2017 2018 2019 2020

2.25% 2.77% 2.48% 1.06%
2.49% 2.35% 2.46% 1.97%

−𝑁𝑜𝑛 𝐼𝑛𝑡𝑟𝑒𝑠𝑡 𝐸𝑥𝑝𝑒𝑛𝑠𝑒)/█(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠@ )

2017 2018 2019 2020

-0.46% -1.01% -0.75% 0.11%
-0.89% -1.08% -1.31% -0.91%

𝑛𝑢𝑒 −𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐸𝑥𝑝𝑒𝑛𝑠𝑒)/█(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠@ )

2017 2018 2019 2020

 9.39% 10.14% 10.03% 8.95%
8.21% 7.61% 9.23% 7.82%

𝑇𝑜𝑡𝑎𝑙
25.00%

2017 2018 2019 2020 20.00%

19.07% 17.38% 17.23% 13.13%
15.00%
19.46% 16.78% 12.46% 13.45%
10.00%

(𝐶𝑜𝑚𝑚𝑜𝑛 𝑆𝑡𝑜𝑐𝑘 𝐸𝑞𝑢𝑖𝑡𝑦 𝑂𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔 ) 5.00%

0.00%
2017
2017 2018 2019 2020
2.46 2.84 3.44 2.13
2.58 2.52 2.35 2.42

Tax
𝑒 )/(𝑁𝑒𝑡 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒𝑠 𝑏𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 ) 80.00%
70.00%
60.00%
50.00%
2017 2018 2019 2020
40.00%
60.23% 59.40% 73.61% 55.91%
30.00%
46.64% 51.73% 55.31% 56.24%
20.00%
10.00%
0.00%
2017
𝑒 𝑏𝑒𝑓𝑜𝑟𝑒 𝑡𝑎𝑥𝑒𝑠)/(𝑇𝑜𝑡𝑎𝑙 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠)

2017 2018 2019 2020

19.07% 17.38% 17.23% 13.13%
19.46% 16.78% 12.46% 13.45%

𝑒𝑛𝑢𝑒𝑠)/(𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡)

2017 2018 2019 2020

9.39% 10.14% 10.03% 8.95%
8.21% 7.61% 9.23% 7.82%
 2017 2018 2019 2020
13.87 14.06 14.00 15.40
13.59 14.14 13.47 13.95
 ROE
20.00%
18.00%
16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
2017 2018 2019 2020

Premier Bank UCBL

1.40%
ROA N
1.20% 3.00%
1.00%
2.50%
0.80%
2.00%
0.60%

0.40% 1.50%

0.20% 1.00%

0.00% 0.50%
2017 2018 2019 2020
0.00%
2017

Premier Bank UCBL

Net Non Interest Margin Ne

0.20% 12.00%

0.00% 10.00%
2017 2018 2019 2020
-0.20% 8.00%
-0.40%
6.00%
-0.60%
4.00%
-0.80%

-1.00% 2.00%

-1.20% 0.00%
2017
-1.40%

Premier Bank UCBL

-1.00% 2.00%

-1.20% 0.00%
2017
-1.40%

Premier Bank UCBL

Net Profit Margin

25.00% 4
3.5
20.00% 3
2.5
15.00%
2

10.00% 1.5
1
5.00% 0.5
0
0.00% 2017 2018
2017 2018 2019 2020

Premier Bank UCBL Premie

Tax Management Efficiency Ratio Expense Con

80.00% 25.00%
70.00%
20.00%
60.00%
50.00% 15.00%
40.00%
30.00% 10.00%

20.00%
5.00%
10.00%
0.00% 0.00%
2017 2018 2019 2020 2017 2018

Premier Bank UCBL Premier

Degree of Asset Utilization Equity M

12.00% 16.00

15.50
10.00%
15.00
8.00%
14.50
6.00%
14.00
4.00%
13.50
2.00% 13.00

0.00% 12.50
2017 2018 2019 2020 2017 2018

Premier Bank UCBL Premier B

4.00%
13.50
2.00% 13.00

0.00% 12.50
2017 2018 2019 2020 2017 2018

Premier Bank UCBL Premier B

 ROA 2017 2018 2019 2020
Premier Bank
UCBL

Net Intrest Margin

3.00%

2.50%

2.00%

1.50%

1.00%

0.50%

0.00%
2017 2018 2019 2020

Premier Bank UCBL

Net Operating Margin

12.00%

10.00%

8.00%

6.00%

4.00%

2.00%

0.00%
2017 2018 2019 2020

Premier Bank UCBL

 2.00%

0.00%
2017 2018 2019 2020

Premier Bank UCBL

EPS

2018 2019 2020

Premier Bank UCBL

Expense Control Efficiency

7 2018 2019 2020

Premier Bank UCBL

Equity Multiplier

2018 2019 2020

Premier Bank UCBL

2018 2019 2020

Premier Bank UCBL

1 Debt Ratio Debt Ratio =█(𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠@ )/█(𝑇𝑜𝑡𝑎𝑙
2 Debt to Equity Ratio 𝐴𝑠𝑠𝑒𝑡@ )
3 Times Intrest Earned

Debt Ratio 2017

Premier Bank 0.9279
UCBL 0.9264

Debt to Equity Ratio =(𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠)/█(𝑇𝑜𝑡𝑎𝑙

𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠 𝐸𝑞𝑢𝑖𝑡𝑦 @ )

Debt to Equity Ratio 2017

Premier Bank 12.8716
UCBL 12.5908

Times Intrest Earned =(𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 )/█(𝑇𝑜𝑡𝑎𝑙

𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠 𝐸𝑞𝑢𝑖𝑡𝑦 @ )
@ )/█(𝑇𝑜𝑡𝑎𝑙
De
0.9360
0.9340
2018 2019 2020 0.9320
0.9289 0.9286 0.9351 0.9300
0.9293 0.9258 0.9283 0.9280
0.9260
0.9240
𝑙𝑖𝑡𝑖𝑒𝑠)/█(𝑇𝑜𝑡𝑎𝑙
0.9220
0.9200
2017 2018

2018 2019 2020 Prem

13.0631 13.0041 14.4023

13.1417 12.4732 12.9507
Debt to
15.0000
𝑡 )/█(𝑇𝑜𝑡𝑎𝑙 14.5000

14.0000

13.5000

13.0000

12.5000

12.0000

11.5000
2017 2018

Prem
 Debt Ratio

2018 2019 2020

Premier Bank UCBL

Debt to Equity Ratio

7 2018 2019 2020

Premier Bank UCBL

1 P/E Ratio
2 DPS
3 Dividend Yield