Welcome

to my
presentation

Presented ByMahmudul Hasan

ID No: 11121101202
BBA,26th Intake
Major in Finance

Bangladesh University Of Business & Technology

(BUBT)

PRESENTATION
On

Financial performance Analysis of

Janata Bank

Area Covered
Objectives of the Report
Methodology of the Report
Limitation of the Study
Customers Perception Regarding the Financial
performance Analysis of Janata Bank
Findings of the Study
Recommendations
Conclusion

Background of the report

As a mandatory requirement of the Bachelor of
Business Administration (BBA) program, I was assigned
to do my internship in JBL for a period of three months.

For the completion of BBA degree I have got an

opportunity to do my internship at JanataBank Ltd.

Without practical exposure theory can never be

acquired.

Objective
Broad Objective:

The prime objective of this report is to

analyze the Financial performance Analysis
of Janata Bank.

Objective Continue
Specific objectives:
The following objectives can be listed as the
specific objectives for this study:

To assess the liquidity position of Janata Bank Ltd.

To examine the asset management quality of
Janata Bank Ltd.
To analyze the debt position of Janata Bank Ltd.
To evaluate the profitability position of Janata
Bank Ltd.

DATA & METHODOLOGY

Description and sources of data:

Annual report of JBL (20012 to 2013)

Various reports related to study
Website of JBL. www.jbl-bd.com
Monthly statement of the branch.

Methodology:
The study, credit operation of Janata bank ltd, is
analytical in nature.

LIMITATION OF THE STUDY

Some of the limitations I have face while preparing this Report
are listed as follows:

Time Limitation: To complete the study, time

was limited by three months. It was really very
short time to know details about an organization
like Janata Bank Ltd.
Inadequate data: Lack of available information
about of Janata Bank Ltd. Because of the
unwillingness of the busy key persons, data
collection became hard. The employees are
extremely busy to perform their duty.
Lack of record: Large scale research was not
possible due to constrains and restrictions posed
by the organization.

ANALYSIS PART

Current Ratio
(In millions)
Year

2009

2010

2011

2012

Current Asset

155364.59

170124.18

211780.5

227310

285730.53

Current Liabilities

153319.68

167016.14

199259.3

219102.7

275583.75

1.01

1.01

1.06

1.03

Current ratio (times)

2013

1.04

Graphical Presentation:
Current ratio(In millions)
1.07
1.06

1.06

1.05
1.04

1.04

1.03

1.03

1.02
1.01

1.01

1.01

1
0.99
0.98
2009

2010

2011

2012

2013

Net Working Capital

Year

(In millions)

2009

2010

2011

2012

2013

Current Asset

155364.59

170124.18

211780.47

227310.99

285730.53

Current Liabilities

153319.68

167016.14

199259.27

219102.72

275583.75

Net working capital

2044.91

3108.04

12521.21

8207.27

10146.78

Graphical Presentation:

(In
Net working capital

millions )

14000
12521.21

12000

10146.78

10000
8207.27

8000
6000
4000
2000

3108.04
2044.91

0
2009

2010

2011

2012

2013

Debt Ratio
(In millions)
Year

2009

2010

2011

2012

2013

Total Asset

293662

345234

440349

511129

586083

Total Liabilities

279802

325288

410918

494809

548967

Debt ratio (%)

95.28

94.22

93.31

96.80

93.67

Graphical presentation:
(In millions)
Debt ratio
(%)
98
97

96.8

96
95

95.28

94

94.22
93.67

93.31

93
92
91
2009

2010

2011

2012

2013

Time interest earned ratio

Year

Time Interest Earned Ratio (Times)

Graphical presentation:

2009

2010

2011

2012

2013

1.33

1.54

1.60

1.41

0.35

Times Interest Earned Ratio (Times)

1.80
1.60
1.40

1.54

1.6
1.41

1.33

1.20
1.00
0.80
0.60
0.40

0.35

0.20
0.00
2009

2010

2011

2012

2013

Return on Asset (ROA)

Year

Return on Asset

2009

2010

2011

2012

2013

1.00%

0.77%

1.12%

(3.50%)

1.42%

Graphical presentation:

Return on Asset

2.00%

1.00%

1.00%

0.00%
2009

1.42%

1.12%
0.77%

2010

2011

2012

-1.00%

-2.00%

-3.00%
-3.50%
-4.00%

2013

Return on Equity (ROE)

Year

ROE

2009

2010

2011

2012

23.38%

27.80%

16.32%

(49.74%)

2013

30.09%

Graphical presentation
ROE
40.00%
30.00%
20.00%

23.38%

30.09%

27.80%
16.32%

10.00%
0.00%
2009
-10.00%

2010

2011

2012

-20.00%
-30.00%
-40.00%
-50.00%
-60.00%

-49.74%

2013

Net Profit Margin

Year

2009

2010

2011

2012

2013

Net profit

300.43

491.16

421.45

(15280.34)

9551.39

Operating profit

8578.12

12036.40

15722.32

14533.8

12127

Net profit margin

3.50%

4.08%

2.68%

(105.15)

7.88%

Graphical presentation
millions)
Net(BDT
profitinmargin
20.00%
3.50%
0.00%
2009

4.08%
2010

7.88%

2.68%
2011

2012

-20.00%
-40.00%
-60.00%
-80.00%
-100.00%
-120.00%

-105.15%

2013

Cost to Income Ratio

Year

Cost to income ratio

2009

2010

2011

2012

2013

77.98%

70.65%

61.31%

60.68%

64.37%

Graphical presentation:
Cost to income ratio
90.00%
80.00%

77.98%

70.00%

70.65%
61.31%

60.00%

60.68%

64.37%

50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2009

2010

2011

2012

2013

MAJOR FINDINGS

The study, Financial performance analysis of JBL, reveals

the following major findings.

JBLs current ratio was fluctuated mode from 2009 to 2013. In 2009,
JBL was maintaining 1.01 tk. Current assets against 1 tk.

Current liability but in 2010 its current ratio is equal to 2009. In 2013
the current ratio has decreased to 1.04

JBLs time interest earned ratio has increased except in 2012 and
2013.
Cost to Income ratio is in decreasing trend from 2009 to 2012 but in
2013 this ratio has increased aging to 64.37% from 60.68% in
previous year.
Net profit margin was fluctuating from 2009 to 2011. But in 2012 net
profit margin dramatically decreased to (105.15) %. But in 2013 it
again increased to 7.88%.

RECOMMENDATIONS

The study of Financial performance analysis of JBL requires the following

recommendations.

Current ratio of JBL is enough to recover its current

liabilities through it was decreased in 2013 than
2012.

JBL should reconsider its capital structure with a view

to decrease its debt level and achieve an optimum
capital structure.

As cost to income ratio is increased in 2012, bank

should reduce the operating cost to decrease the
ratio.

CONCLUSION

Internship is a bridge between theoretical knowledge and

practical knowledge. Now that I have completed my
Internship, I believe the experience I have gathered working
in the official environment will be proven vital for me to go
ahead in my professional life. During my internship I have
realized how modern Science and Information Technology
have been contributing more and more to the development
of operational and management process. To serve customers
well, companies need to be skillful in many areas faster

Thank you all

For being with me