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TABLE OF CONTENTS
SIGNATURE
COPYRIGHT
DISCLAIMER
ACKNOWLEDGEMENTS
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Comparative Financial Performance of MBL, KBL, LBL & SBL
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Chapter 1
1 INTRODUCTION TO BANKING
1.1 Introduction
In every nation, financial sector immensely contributes to
economic growth and prosperity. It provides platform to country for
capital formation by mobilizing the public deposits, which can be
invested in economic activities, thereby providing basis for credit
creation through multiplier effect. This phenomenon of multiplier effect
of credit creation within a country is strong foundation for central
banks to apply its monetary policy to guide the economy in proper
direction.
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Paid up
Operation Capital
S.N. Commercial Banks
Date
Finance Companies - - - 21 45 60 70 74
Micro Credit
- - - 4 7 11 11 12
Development Banks
Saving & Credit Co-
- - - 6 19 20 19 17
Operatives
NGO's (Performing
Limited Banking - - - - 7 47 47 47
Activities
Total 4 5 7 44 98 181 193 208
Source: Banking & Financial Statistics Mid-July 2007
1.5 Methodology
The information for this study has been collected mainly through
secondary sources. The major source of secondary data is the annual
reports of relevant banks. Moreover, relevant articles from the Internet
and the magazines have also been consulted.
indicators. The study is confined to MBL, KBL, LBL, and SBL. The study
covers the three fiscal years from FY 2061/62 to 63/ 64.
1.8.1Introduction
Machhapuchchhre Bank Limited was registered in 1998 as the first
regional commercial bank to start banking business from the western
region of Nepal with its head office in Pokhara. Today, with a paid up
capital of above 820 million rupees, it is one of the full-fledged
commercial bank operating in Nepal.
Machhapuchchhre Bank Limited is a pioneer in introducing the
latest technology in banking in the country. It is the first bank to
introduce centralized banking software named GLOBUS BANKING
SOFTWARE developed by Temenos NV, Switzerland. The bank provides
modern banking facilities such as Any Branch Banking, Internet
Banking and Mobile Banking to its valued customers.
The bank in the last few years have really opened up with
branches spread all around the country. At this stage, it has its
Corporate Office in Kathmandu and branch offices in other parts of
Kathmandu, Damauli, Bhairahawa, Birgunj, Banepa, and different
parts of Pokhara in addition to the Head Office in Naya Bazar, Pokhara.
A full-fledged banking branch is in operation in Jomsom located high
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up in the mountains too. The bank aims to serve the people of both
the urban and rural areas.
The Capital Structure of MBL as on FY 2063/64 was as follows:
1.8.2Branches
Naya Bazar, Pokhara
Head Office
1.8.3Board of Directors
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1.8.5Financial Highlights
The financial highlights of MBL can depict as follows:
Table 4: Financial Highlights
In NRs. '000,000'
FY FY
Growth Growth FY 2063/64
S.N. Particular 2061/62 2062/63
(%) (%) (Rs.)
(Rs.) (Rs.)
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1.9.1Introduction
Kumari Bank Limited, came into existence as the fifteenth commercial
bank of Nepal by starting its banking operations from Chaitra 21, 2057
B.S (April 03, 2001) with an objective of providing competitive and
modern banking services in the Nepalese financial market. The bank
has paid up capital of Rs. 900 million, of which 70 % is contributed
from promoters and remaining from public.
Kumari Bank Ltd has been providing wide- range of modern banking
services through 10 points of representation across the country, 6
outside and 4 inside the valley. The bank is pioneer in providing some
of the latest / lucrative banking services like E-Banking and SMS
banking services in Nepal. The bank has adopted Globus Banking
Software, developed by Temenos NV, Switzerland, to provide
centralized data base system to all branches. Similarly the bank has
been providing 365 days banking facilities, extended banking hours till
7 PM in the evening, utility bill payment services, inward and outward
remittance services, and various other banking services. Visa Electron
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1.9.2Branches
Putalisadak, Kathmandu
Head Office
1.9.3Board of Directors
Noor Pratap JB Rana
Chairman
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FY FY FY
Variance Variance
S.N. Particular 2061/62 2062/63 2063/64
(%) (%)
(Rs.) (Rs.) (Rs.)
1 Total Asset 7,428.30 21 9,010.28 32 11,918.31
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Net interest
6 259.79 3 268.47 47 394.23
income
Operating
7 138.86 13 156.76 71 267.30
Profit
8 Net Profit 84.20 23 103.67 64 170.26
Source: 6th Annual Report – 2062/63 B.S. & 7th Annual Report – 2063/64 B.S.
1.10.1Introduction
Laxmi Bank was incorporated in April 2002 as a commercial bank. The
current shareholding constitutes of promoters holding 55.42 percent,
Citizen Investment Trust holding 9.02 percent and the general public
holding 35.56 percent. Promoters represent Nepal’s leading business
families with diversified business interests. The Bank’s shares are
listed and actively traded in the Nepalese Stock Exchange.
Laxmi Bank has grown with branches in Birgunj, Banepa, two in
Pokhara, Biratnagar, Narayanghat, Pulchowk, Lalitpur, Teku, New Road,
and more recently in Janakpur. Three more branches will soon be
operational from New Baneswor and Bhatbhatini in Kathmandu and
from Damak in outside the Valley.
With a view to providing safe, seamless, quick and advance
banking services, the bank has been heavily investing in contemporary
banking technologies. The Bank uses Flexcube as its main banking
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1.10.2Branches
Hattisar,Kathmandu
Head Office
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1.10.3Board of Directors
1.10.5Financial Highlights
The financial highlights of LBL can depict as follows:
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1.11.1Introduction
Siddhartha Bank Limited (SBL) commenced operations in 2002. The
Bank was promoted by a group of highly reputed Nepalese dignitaries
having wide commercial experience. We provide a full range of
commercial banking services through our seven branches established
in Kathmandu ( 3 in Valley), Birgunj, Biratnagar, Pokhara and Damak.
The Vision statement of the Bank describes the core values and
purposes that guide the Bank as well as an envisioned future.
Fundamentally, in all dealings SBL earnestly believes in transparency,
financial soundness, efficiency and better technology.
During the short span of time, the bank has made tremendous
progress in banking and is getting more and more competitive. The
bank is currently focusing on enhancing its credit policies and
maintaining the sound and healthy asset portfolio.
SBL has been following the philosophy " Our Business is to
understand your business"
The Capital Structure of SBL as on FY 2063/64 was as follows:
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1.11.2Branches
Kamaladi, Ktm
Head Office
1.11.3Board of Directors
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1.11.5Financial Highlights
The financial highlights of SBL can be analyzed as follows:
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Chapter 2
C- Capital Adequacy
A- Assets Quality
M- Management
E- Earnings
L- Liquidity
2.1.1Capital Adequacy
As per the directives, which have been maintained by Nepal Rastra
Bank, every commercial bank is required to maintain a minimum CAR.
Commercial bank should hold adequate capital depending on their
requirements. Capital fund is created to protect the interest of the
depositors. Holding an excess capital than requirements may have
higher holding cost and lower return from their investment. Where as,
holding too little capital may have inadequacy problem. Banks have
been directed to meet any shortfall adequacy ratio by transferring part
of profit to general reserve account or by increasing paid up capital.
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25
20
MBL
15
KBL
10 LBL
SBL
5
0
2061/62 2062/63 2063/64
Interpretation:
If the CAR percentage is higher than the mandatory of minimum
capital fund, interests of depositor are is safe but in shareholders point
of view it is not better because of idle fund. The above data shows that
LBL has the highest CAR among MBL, KBL & SBL in the three
consecutive years, which shows the secure position for depositors and
creditors of Laxmi bank. CAR of LBL & SBL are more fluctuating than
MBL & KBL is stable. From the table it is seen that all the three banks
have maintained their CAR more than the requirement in the four
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fiscal years. It indicates that all the four banks can increase their
lending and investment activities.In 2063/64, all the banks maintain
CAR very near to mandatory requirement.
LBL has higher percentage of 20.88% in 2061/2062, 14.96 in
2062/63 & 12.43% in 2063/64, which is more than required
percentage. From shareholders point of view its good and safe but the
bank isn’t investing its fund properly. But it is decreasing trend, it
shows that LBL has increased its credit exposure.
2.1.2Asset Quality
Assets quality refers to the degree of financial strength and risk
in a bank's assets, typically loans & investments, cash and bank
balance money at call, investment, loan and advances, etc are the
forms of assets kept by the banks. Banks give loan and advance in
higher volume and from where interest income is generated. In this
sector there is high volume of risk as well. Banks lending policy and
other regulations adopted by bank determined the quality of assets.
Commercial banks collect funds in the form of capital, deposit etc. A
significant part of the banks income is through its lending activities.
There are basically two types of loans and advances and loss
provisions:
1. Performing loans:
All good loans and overdue for below 90 days.
2. Non performing loans:
Sub stand – loans overdue by more than 3 months up to 6
months
Doubtful – loans overdue by more than 6 months up to 1 year
Bad – loans overdue by more than 1 year
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Pass 1%
Substandard 25%
Doubtful 50%
Bad loans 100%
Interpretation:
The above table shows that out of the three banks LBL has highest LLP
in 2061/62, SBL has the highest provision for loan loss in 2062/63 &
MBL has the highest LLP in 2063/64. KBL has shown a significant
stability since 2061/2062 to 2063/64 and dropping its ratio from 1.70
% to 1.47%.
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Performing loan
Performing Loan to total Loan =
Total loan
The following table shows the Performing loan to total loan ratio of
MBL, KBL, LBL and SBL.
Name of the
2061/62 2062/63 2063/64
bank
MBL 99.61% 99.72 % 98.84%
KBL 99.05 % 99.08 % 99.27%
LBL 98.37% 99.22% 99.65%
SBL 97.42 % 99.13 % 99.66%
Sources: Annual Reports of MBL, KBL, LBL & SBL (Ref. NRB Dir. Schedule 4.13)
Interpretation:
The above data shows that three banks has higher ratio indicating the
proper and systematic utilization of assets on good loans except MBL
because its good loan is in decreasing trend IN 2063/64. KBL has ratio
in increasing trend, which shows that it is trying to utilize its assets on
good loans. LBL & SBL had also increasing trend ratio.
The following table shows Non Performing loan to total loan ratio of
MBL, KBL, LBL and SBL.
Name of the
2061/62 2062/63 2063/64
bank
MBL 0.39% 0.28% 1.16 %
KBL 0.95% 0.92% 0.73%
LBL 1.63% 0.78% 0.35%
SBL 2.58% 0.87% 0.34%
Sources: Annual Reports of MBL, KBL, LBL & SBL (Ref. NRB Dir. Schedule 4.13)
Interpretation:
Out of the four banks under study, three banks except MBL
demonstrated the increasing trend of non-performing loan at 2063/64.
And other three banks had also been able to show a declining trend in
its non-performing loan. In 2061/62 SBL has huge percentage and
able to decreased that ration to 0.87% in 2062/63 & 0.34% in
2063/64. And the same LBL has also able to decrease their ratio of
1.63% in 2061/62 to 0.78% in 2062/63 and to 0.35% in 2063/64.
2.1.3Management
An institution can take a desire momentum only when the
management is capable of strong and long-term vision. For the proper
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Management of MBL
MBL, a bank with the motto “ Service with a personal touch” has
been expanding its branches very quickly as well as Collecting and
mobilizing a healthy sum of funds. The bank established back in 2057
having its head office in Nayabazar Pokhara, has been successful to
maintain the most of the criteria set by the Central bank of Nepal,
Nepal Rastra Bank.
The bank has though trained its staff to get friendlier with the clients
but the customer area is rather congested. Due to less counters, at the
time of busy hours, one can observe rushes in the customer area.
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Management of KBL
KBL is promised for a better banking service to its customers,
which they proved by introducing the first ever e-banking service in
Nepal. As per the performances, the management was found to be
very much capable of introducing new schemes to the customers. As a
result, the bank literally succeeded in raising good sum of deposits on
its very first year. Besides it also succeeded in ranging a large number
of customers. In the very first year, the bank took a strategy to collect
the deposit in the saving account with the minimum balance of just
NPR 1000.00, the balance which most of the commercial bank had put
out of practice. The result of this was very much encouraging. This
strategy enabled the bank to be efficient in the lending. As such it
became the only bank to report Net profit on its very first year of
establishment.
Even after the completion of its fifth year of establishment,
despite of tough banking competition the bank has extended only five
branches in the Kingdom being Putalisadak, Biratnagar, Birgunj,
Pokhara and New road which might portray that the bank has only
targeted its business in the major cities of the country being such two
of the five branches are situated in the capital itself and rest of them
are in the major industrial and tourist cities of Nepal. This step of the
bank helps us to percept that the bank is currently dedicated into
increasing its income before it finally goes into development and
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Management of LBL
LBL, a bank with the motto “We are committed to excellence in
delivery of entire gamut of financial services in order to achieve sound
business growth and maximize stakeholder values by embracing team
spirit, progressive technology and good corporate governance”. LBL
has been expanding its branches very quickly as well as Collecting and
mobilizing deposits. Laxmi Bank has grown with branches in Birgunj,
Banepa, two in Pokhara, Biratnagar, Narayanghat, Pulchowk, Lalitpur,
Teku, New Road, and more recently in Janakpur. Three more branches
will soon be operational from New Baneswor and Bhatbhatini in
Kathmandu and from Damak in outside the Valley. Laxmi Bank was
incorporated in April 2002 as a commercial bank.
The bank has trained its staff to serve the clients with effective
way. Bank Provide training & development programmes to enhance the
staff’s confident, efficiency. In spite of the tough competitions in the
banking business in Nepal, the bank has obtained noticeable success in
its transactions.
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Management of SBL
Banking Sector has always been completive. To succeed they
must perform well and to perform well their management should be as
smooth as smooth as silk.
SBL highly concerns on its smooth management. They know how
to respond to a continuously changing consumer needs. They have
been practicing the art of market oriented strategic planning. They are
heavily commented to marketing management and strongly consumer
focused. They are dedicated to identify and satisfy consumer’s needs
and expectations. SBL is keeping on providing fabulous services and
facilities to its consumer. They have settled all their branch offices in
easily accessible locations and expanding business by establishing new
branches in different location for better access to customer on financial
support.
2.1.4Earning
Earning is the ultimate result of any business. Generally, if the
earnings are good then that business is running well. Similarly the
aggregate performance of the bank reflects from its earnings. Earning
is analyzed by calculating return on Assets (ROA), Return Equity
(ROE), Price Earning Ratio (P/E Ratio), Earnings per share (EPS),
Market price per share (MPS), Dividend Per share (DPS), Book Value
per Share (BPS). Earning is the ultimate result of any business.
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Name of the
2061/62 2062/63 2063/64
bank
MBL 1.31% 1.48% 0.69%
KBL 0.0118% 1.15% 1.43%
LBL 0.83% 0.79% 0.95%
SBL 2.27% 1.37% 1.20%
Source: Annual report of MBL, KBL, LBL & SBL
Interpretation:
KBL’s ROA is in increasing ratio and has the highest ROA in 2063/64
whereas MBL’s, LBL’s & SBL’s ROA gets on fluctuating and decreased in
2063/64 compared to 2061/62 but LBL’s ROA climbing up in 2063/64
and MBL & SBL ROA decreasing in 2063/64
Price Earning Ratio (P/E Ratio)
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MPS
PE Ratio =
EPS
Name of the
2061/62 2062/63 2063/64
bank
MBL 16.59 17.08 68.74
KBL 20.99 26.71 36.56
LBL 65.69 63.44 64.14
SBL NA 27.59 48.98
Source: Annual report of MBL, KBL, LBL & SBL
Interpretation:
Higher the P/E Ratio better for the shareholder that is used to
assess a bank’s performance as expected by the shareholders. We can
see LBL has the highest P/E ratio in 2061/62 & 2062/63 though
decreased in 2062/63.But increasing trend of PE ratio of MBL is
highest. If the PE ratio is high it shows that the company has not been
able to perform as per the market expectation.
Net Profit
ROE = X 100
Total Shareholder' s Fund
Following table shows the ROE of MBL, KBL, LBL and SBL
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Name of the
2060/61 2061/62 2062/63
bank
MBL 13.31% 14.39% 7.41%
KBL 12.23% 11.12% 15.27%
LBL 4.39% 5.45% 7.77%
SBL 18.12% 10.82% 12.01%
Source: Annual report of MBL, KBL, LBL & SBL
Interpretation:
The above table shows that KBL has been successfully mobilizing its
shareholder’s funds and is thus generating high profits. SBL has also
been showing an increasing trend in this ratio in 2063/64 but
decreased in 2061/62. LBL has increasing trend of ROE but in small
ratio. But MBL ROE is in decreasing trend in 2063/64.
Following table shows the ROE of MBL, KBL, LBL and SBL
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Name of the
2061/62 2062/63 2063/64
bank
MBL 15.43 18.74 9.02
KBL 17.58 16.59 22.70
LBL 4.34 5.80 10.75
SBL 20.08 13.05 15.88
Source: Annual report of MBL, KBL, LBL & SBL
Interpretation:
When Net profit of bank is high, the EPS of the bank will also be high
which shows the bank is in good conditions. From above table EPS of
KBL is high which shows that the bank is in best positions compare to
other banks this is the good sign to shareholders. LBL also has good
performance because of increasing trend of EPS though it is small ratio
of growth. SBL has also good ration of EPS but decreased in 2062/63
compared to 2061/62 but increased in 2063/64. MBL has decreased
trend of EPS in 2063/64.
2.1.5Liquidity
Liquidity is a bank ability to meet short-term obligation or generate
cash quickly at a reasonable cost. It reflects the short-term financial
strength of a bank. The liquidity in term can be used as an ability to
invest in a sensitive sector like government securities, money at call
etc. The limited portion of the deposit received through the depositor
can be easily converted into cash. Liquidity helps to reduce the
liquidity risk, which directly leads to bankruptcy. The ratio is calculated
by dividing current assets by current liabilities, which test the short-
term solvency of the firms.
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Name of the
2061/62 2062/63 2063/64
bank
MBL 8.27% 5.18% 8.29%
KBL 3.44% 2.71% 3.65%
LBL 8.95% 5.67% 5.65%
SBL 5.21% 5.03% 5.07%
Source: Annual report of MBL, KBL, LBL & SBL (Refer NRB Dir, Sech-4.31)
9
8
7
6 M BL
5
KBL
4
LBL
3
SBL
2
1
0
2061/62 2062/63 2063/64
Interpretation:
KBL has the lowest ratio in all fiscal year where as MBL has the highest
ratio. This shows that the bank has high liquidity and hence is safe, but
it also shows that the cash is remaining idle. All three banks are
success to maintain 5% CRR except KBL. SBL is very near to
mandatory percentage.
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25
20
15 MBL
KBL
10 LBL
SBL
5
0
2061/62 2062/63 2063/64
Interpretation:
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As seen in the Table above, MBL has the highest cash and bank
balance in the fiscal year 2062/63 & 2063/64 compared to the other
three banks which denotes its capacity to meet the depositor’s
demands. And it has increased trend of CBTTD. KBL & SBL had
decreased trend of CBTTD in 2062/63 compared to 2061/62 but
increased trend in 2063/64 compared to 2062/63. LBL has decreased
trend of CBTTD in all three fiscal year.
Investment in government securities to total deposit (GSTTD):
Government security is a risk free security. The banks instead of
keeping their funds idle invest in various government securities, which
is liquid in nature as they can be traded any time. This ratio measures
how much of the total deposit is utilized in investing in government
securities.
Investment in Government Securities
GSTTD =
Total Deposits
20
15
MBL
10 KBL
LBL
5
SBL
0
2061/62 2062/63 2063/64
Interpretation:
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a. Total Deposit
b. Total Loan & Advance Analysis
c. Profit Analysis
d. Investment Analysis
2.2.1Total Deposit
Table 23: Total Deposit of MBL, KBL, LBL & SBL
(Amt. in Million)
Name of Growth Growth
2061/62 2062/63 2063/64
The Bank % %
MBL 5,586.80 41 7,893.30 20 9,475.45
KBL 6,268.95 24 7,768.96 36 10,557.42
LBL 3,051.76 46 4,444.35 71 7,611.65
SBL 2,634.90 49 3,918.10 69 6,625.08
Source: annual report of MBL, KBL, LBL & SBL
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12000
10000
8000 M BL
6000 KBL
LBL
4000
SBL
2000
0
2061/62 2062/63 2063/64
Interpretation:
The above table shows, total deposit of all four banks are increasing
trend of deposits. KBL has the highest deposit volume among the four
banks. Deposit increasing trend of all four banks are admirable.
Growth rate of LBL & SBL is praiseworthy.
(Amt. in Million)
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10000
8000
MBL
6000
KBL
4000 LBL
SBL
2000
0
2061/62 2062/63 2063/64
Interpretation:
The above table shows that the trend of lending is increasing in all four
banks. But the MBL growth is decline in 2063/64 compare to 2061/62.
Comparing to other banks KBL has the highest trend of lending
advance, which shows that KBL takes higher risk in comparison to
others three banks. LBL & SBL have the praiseworthy growth rate in
loan & advance.
There is shown credit to deposit (CD) ratio of MBL, KBL, LBL, &
SBL.
Table 25: CD Ratio of MBL, KBL, LBL & SBL
Interpretation:
All four banks had decreasing trend of CD ration. SBL has higher CD
Ratio in all fiscal year. But LBL CD ratio was increased in 2062/63
compared to 2061/62 but decreased in 2063/64 compared to 2062/63.
All four banks use their deposit fund to loan and advances.
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2.2.3Profit Analysis
There is shown net profit of MBL, KBL, LBL and SBL.
180
160
140
120 MBL
100
KBL
80
LBL
60
SBL
40
20
0
2061/62 2062/63 2063/64
Interpretation:
MBL has higher profit in F/Y 2061/62 & 2062/63, and KBL has higher
profit in F/Y 2063/64. But in F/Y 2063/64 MBL’s profit is decreased by
45% in F/Y 2063/64 but not in Loss. Three banks had increasing trend
of profit in all fiscal year but MBL has decreasing trend of net profit in
2063/64.
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2.2.4Investment Analysis
Investment includes Treasury Bills, Bonds, Saving Bonds, & Local &
Foreign Investment.
There is shown Investment of MBL, KBL, LBL and SBL.
2500
2000
1500 M BL
KBL
1000 LBL
SBL
500
0
2061/62 2062/63 2063/64
Interpretation:
KBL has the highest Investment Volume among four banks in 2061/62
& 2063/64 but MBL has the highest Investment volume in 2062/63.
Investment growth of LBL in 2063/64 is admirable & SBL’s growth in
2062/63 highest.
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Chapter 3
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Loan & advances of all four banks are increasing trend. If we compare
KBL has the highest volume of loan and advances.
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3.2 Recommendation
The main source of fund of commercial banks is collecting
deposits from publics. Without enough deposits collection, bank cannot
operate smoothly. So it is recommended to collect more amounts as
deposits through large variety of schemes and facilities. Similarly,
customization of credit card, provide facility of transfer money to their
home who work/live in foreign country. The minimum amount needed
to open an account should be minimized so that it will attract other
smaller depositors and entrepreneurs for mobilizing their small
investment.
NRB has directed to commercial banks to invest their certain
percentage in deprived and priority sector. The study has found that
KBL has earned high profit because of its good performance at the
same time their services are limited only to profitable sectors. It
reveals that it has not granted loan on priority and deprived sector.
Portfolio management of the bank assets basically means
allocation of funds in different components of banking assets having
different degrees of risk and varying rate of return in such a way that
the conflicting goal of maximum heat and minimum risk can be
achieved. The banks should make continuous yield investment
portfolio.
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Loans and advances are the main sources of income and also
means of utilization of resources of commercial banks. Negligence in
administrating these assets could be the cause of liquidity crisis in the
bank and one of the main reasons of the bank failure. Collection of
loan has been most challenging task for commercial banks these days,
increase on non- performing assets discloses the failure of commercial
banks in the recovery of loan.
In the light of growing competition in the banking sector the
business of the bank should be customer oriented. Marketing is an
effective to attract customers. Different marketing techniques like
advertisement through audiovisual published websites, documentary
etc. Similarly, draw attention of customers through new technologies
like E-banking and Internet banking service increase investment
through their wide range international banking method should be
introduced.
Banks face problems in recovering loans and Advances and their
larger amount of loan is blocked as non- performing assets and which
sometimes reduce income. To overcome problem, special loan recovery
act should be enacted to improve its profitability.
If the services of commercial banks expand all over the nation it
will collect ideal money from different areas and can be utilized for
income generation purpose. So the commercial banks should expand
its branches all over the rural and urban areas.
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Bibliography
Annual Reports of MBL............................Machhapuchre Bank Limited
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Abbreviations
A/C Account
ABBS Any Branch Banking System
AD After the Death of Christ
ANZ Austria New Zealand
ATM Automatic Teller Machine
B.S. Bikram Sambat
CBTTD Cash & Bank Balance to Total Deposit
CRR Cash Reserve Ratio
e.g. For example
FCY Foreign Currency
FY Fiscal Year
GSTTD Government Securities to Total Deposit
IT Information Technology
KBL Kumari Bank Limited
LBL Laxmi Bank Limited
L/C Letter of Credit
LCY Local Currency
Ltd. Limited
MBL Machhapuchre Bank Limited
No. Number
NRB Nepal Rastra Bank
NRs. Nepalese Rupees
p.a. Per Annum
POS Point of Sale
SBL Siddhartha Bank Limited
SWIFT Society for Worldwide Interbank Financial Telecom
TT Telegraphic Transfer
WAP Wireless Application Protocol
XML Extensible Markup Language
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