THE SOUNSHI URBAN CO-OPETIVE CREDIT SOCIETY BALANCE SHEET

LIABILITES 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

Share Capital 57,15,400.00 58,60,500.00 60,78,000.00 63,05,200.00 64,22,000.00
Reserve Fund 58,30,716.00 75,86,281.97 98,20,579.62 1,25,96,388.85 1,57,34,910.57
Deposits 6,46,01,971.49 8,41,56,154.49 10,68,76,474.99 13,41,82,126.25 16,53,97,190.34
Other payable 25,84,650.00 24,69,559.00 31,66,706.00 43,82,578.00 53,70,308.00
Other suspence 76,020.00 56,272.00 84,019.00 61,453.00 94,821.00
Profit and Loss 17,62,896.00 24,20,509.65 29,98,179.23 38,07,570.61 45,51,239.52
Account
Total 8,05,71,654.46 10,25,49,277.11 12,90,23,958.84 16,13,35,316.71 19,75,70,469.43

ASSETS 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

Cash in hand 3,77,598.30 1,04,837.00 5,53,610.00 7,43,859.00 6.,54,631.00

Cash at bank 36,55,753.03 55,73,211.76 64,56,617.91 89,38,128.71 1,01,27,516.15

Investments 2,38,48,019.23 3,97,30,614.45 4,38,86,167.53 5,56,02,814.85 8,02,24,793.45

Land and 11,45,468.00 27,10,303.00 27,10,303.00 27,10,303.00 25,86,938.00

Building
Loans and 5,07,05,231.00 5,36,57,213.00 7,46,25,079.00 9,20,72,793.00 10,27,32,890.22
Adavance
Furniture and 4,13,094.90 5,82,033.90 5,41,762.00 8,67,454.90 8,07,528.90
Fixtures
Computers and 1,95,606.00 84,243.00 1,43,359.00 2,57,524.00 2,13,743.00
hardwares
Other Assets 1,39,700,00 14,700.00 16,730.00 18,480.00 18,480.00
Suspence a/c 97,183.00 92,121.00 90,329.50 1,23,959.25 2,03,948.93
Total 8,05,71,654.46 10,25,49,277.11 12,90,23,958.84 16,13,35,316.71 19,75,70,469.43

THA SOUNSHI URBAN CO-OPETIVE CREDIT SOCIETY PROFIT AND LOSS ACCOU
 EXPENDITURE 2012-13 2013-14 2014-2015 2015-2016 2016-17
Interest paid on FD 11,01,280.00 23,97,362.00 21,35,242.00 24,62,400.00 26,65,398
Salary 6,94,462.00 10,98,666.00 15,80,329.00 19,31,743.00 25,23,153.00
Provided fund 82,116.00 98,577.00 1,32,906.00 1,47,909.00 2,17,536.00
Printing and stationary 1,00,688.50 57,369.30 1,34,854.00 2,15,892.00 1,46,246.00
Rent and electronic 11,711.00 62928.00 69,407.00 1,24,954.00 1,88,892.00
bill
Insurance 38,292.00 48,232.00 76,203.00 70,721.00 65,046.00
PIGMY AGENT 4,88,771.00 7,09,353.00 10,62,049.00 13,57,828.00 15,18,427.00
commission
Postage and phone bill 14,971.00 29,217.00 39,364.00 58,948.00 72,205.00
Commission paid
INCOME to
2012-13 5,253.352013-14 8,315.00 2014-15 5,263.002015-16 5,723.00 19,983.21.00
2016-17
bank
Interest received
Traveling
Interest from expenses 8,874.0078,80,781.00
58,10,753.00 4,807.00 44,772.00
94,40,790.00 18,480.00 1,46,29,446.00
1,27,64,259.00 63,923.00
loan
Depreciation
Interest on 2.85,616.00
21,52,442.00 3,55,483.00
38,07,570.61 3,93,935.00
35,91,010.60 4,10,907.00
35,60,576.077 4,64,006.00
47,85,275.30
Other
investment expenditure 56,582.00 1,24,904.00 2,06,774.00 2,54,205.00 2,41,095.00
Interest
Other incomes paid on PG 57,259.00 --- 32,414.00 1,52,075.00 84,445.00
Interest paid on SB
Commission and 1,89,092.00 5,06,087.00
2,49,982.00 ---- 6,11,534.00
3,32,187.00 1,36,554.00
4,48,204.00 11,87,541.00
4,60,666.00
and RD
incidental
Share Interest
fee paid on
1,445.00 4,70,114.00
945.00 - ---- 2,845.00 7,76,060.00
2,260.00 9,34,192.00 10,69,816.00
2,010.00
Fakkiresh.
Entrance fee 1,720.00 1,715.00 4,670.00 4,536.00 4,035.00
Notice fees 60,565.00 68,689.00 72,856.00 1,21,696.00 1,49,989.00
Payable adjustme
Nominal 12,015.00 21,85,777.00
11,700.00- ---- 12,000.00 13,450.00 17,950.00
Audit
members fees a/c
fees 1,60,000.00 26,197.00 1,25,000.00 1,08,000.00 1,00,000.00
Computer
D.D commission 38,935.04 31,735.00
33,868.0027,039.00
37,444,13 41,603.00
14,201.5064,559.00 1,31,422.00
42,460.75
maintenance
Locker rent 16,900.00 20,650.00 22,200.00 21,750.00 26,100.00
OtherProfessional
income tax
20,412.00 2,500.0037,491.002,500.00
47,977.00 2,500.0052,231.00 2,500.00
52,103.00
Legal opinion fees
E stamp 2,500.00 5,200.00
95,057.50 3,000.001,24,699.75 2,14,883.00
Net
commission loss of kundgol 2,41,226.50 ----
branch
Pancard 4,432.00 86,634.00 10,601.00 17,489.00 98,880.00
Advertisement
commission - --- --- 6,000.00
Mobial
Fanalties van rental --- 1,29,800 2,32,600.00
2,93,558.00 2,40,000.00
Grachity
interest --- 45,928.00 11,505.00
Building
Nominal form management --- 800.00 1,44,794.00 1,52,980.00
fees Stop contribution fund --- 2,02,854.00 87,936.00
Meeting and --- 88,293.00
Total ceremony 83_08,711.65 1,02,79,856.95 1,36,69,638.23 1,74,38,909.32 2,04,83,798.73
N.P.A.Management --- 2,30,000.00
accounts
Interest on drposit --- 23,67,257.00 29,79,914.00 38,16,158.00

Net profit 17,62,896.30 24,20,509.65 29,98,173.24 38,07,570.61 45,51,239.00

Total 83,08,711.65 1,02,,79,856. 1,36,69,638.0 1,74,38,909.32 2,04,83,798.73

95 0

COMPARATIVE STATEMENTS ANALYSIS

 TABLE NO:01

LIABILITES 2015-2016 2016-2017 Increase or decrease %

Share Capital 6305200.00 6422000.00 116800 1.85
Reserve Fund 12596388.85 15734910.57 3138521.72 24.91
Deposits 134182126.25 165397190.34 31215064.09 23.26
Other liability 4382578.00 5370308.00 987730.00 22.54
Other suspense 61453.00 94821.00 33368.00 54.30
Profit and Loss Account 3807570.61 4551239.52 743668.91 19.53
Total
161335316.71 197570469.43 36235152.72 22.46

ASSETS Increase or
2015-2016 2016-2017 %
decrease
Cash in hand 743859 654631 89228 12.00
Cash at bank 8938128.71 10127516.15 1189387.44 13.31
Investments 55602814.85 80224793.45 24621978.6 44.28
Land and Building 2710303 2586938 -123365 -4.55
Loans and Adavance 92072793 102732890.2 10660097.22 11.58
Furniture and Fixtures 867454.9 807528.9 -59926 -6.91
Computers and hardwares 257524 213743 -43781 -17.00
Other Assets 18480 18480 0 0.00
Suspence a/c 123959.25 203948.93 79989.68 64.53
Total 161335316.7 197570469.4 36235152.72 22.46

INTERPRETATION

There are also many interpretations or interference that can be drawn from

the calculation.

This technique was used to compare the % changes either in assets or

liabilities of the two year balance sheet. To make calculation more feasible

the numerical of 2015-2016 and 2016-2017 has been considered. The

interpretations are as follows:

1. Fixeddeposit from other in between 2015-16 and 2016-17 have increased

by 23.26%.

2. Other liabilities Increased by 22.54.

3. Reserve fund increased by 24.91.

4. Share capital Increased by 1.85.

5. Loan in advance increased by 11.58..

5. Investment increased by 44.2.

6. Current assets like, cash in hand, cash at bank and other assets

increased by 12% , 13.31% and 00% respectively.

7.Furniture and fixition and computer hardware is decreased by -6.91% and

-17.00%.

8. The current ratio of 2016-17 is more beneficial than that 2015-16 as per

the calculations and it is positive indication. Hence, as per comparative

statement analysis, the financial soundness of the bank is quite

satisf

COMMON SIZE STATEMENTS

TABLE NO:02
LIABILITES 2015-2016 In% 2016-2017 In%
Share Capital 6305200.00 3.91 6422000.00 3.25
Reserve Fund 12596388.85 7.81 15734910.57 7.96
Deposits 134182126.25 83.17 165397190.34 83.72
 LIABILITES 2015-2016 In% 2016-2017 In%
Other liability
4382578.00 2.72
5370308.00 2.72
Other suspense 61453.00 0.04 94821.00 0.05
Profit and Loss Account 3807570.61 2.36 4551239.52 2.30

ASSETS 2015-2016 In% 2016-2017 In%

Cash in hand 743859 0.46 654631 0.33
Cash at bank 8938128.71 5.54 10127516.15 5.13
Investments 55602814.85 34.46 80224793.45 40.61
Land and Building 2710303 1.68 2586938 1.31
Loans and Adavance 92072793 57.07 102732890.2 52.00
Furniture and Fixtures 867454.9 0.54 807528.9 0.41
Computers and hardwares 257524 0.16 213743 0.11
Other Assets 18480 0.01 18480 0.01
Suspence a/c 123959.25 0.08 203948.93 0.10
Total 161335316.7 100 197570469.4 100.00

INTERPRETATION:

01. Fixed Depositsare the major liabilities of the total liabilities of the year 2015-16 2016-17 as it contribution

was 83.17% to 83.72 and interestingly its contribution to the liabilities tothe total liabilities hasincreased by 2.72

to by the year end 2016-17.

02. The Share capital of the year 2015-16is 3.91% but the year of 2016-17 is 0.65% decreased.

03. There is a gradual change in the contribution other liability have not increse or decrese by 2015-16 and 2016-

17 2.72% gradually in one year

04. The major constituents of current assts like cash in hand, cash at bank or total assets are Loan to members

and Other assets whose contribution were 2015-2016 and 2016-17 is increased 0.13%, 0.41%and 0.1%

respective.

05. Furniture and fixition of the year 2015-16 is0.54% but the year of 2016-17 is 0.41% is decreased by 0.13%.

06. Other Investments increase 3.44% in the Year 2015-16 to 2016-17.

From the calculations it has been clear that, the short term and long term solvencyof the bank

satisfactory the objective of the technique was to identify the % contribution of each asset and each liabilities to

the total assets or Loan from Advance. These can be termed into cash very easily without losing thevalue.

These numerical will strengthen that debt paying capacity of the bank.

TREND ANALYSIS

Trend percentage= Current year/ Base year X 100

TABLE NO:03
T
 LIABILITES 2014-2015 2015-2016 2016-2017 2015-2016% 2016-2017%
Share Capital 6078000.00 6305200.00 6422000.00 103.74 101.85
Reserve Fund 9820579.62 12596388.85 15734910.57 128.27 124.92
Deposits 106876474.99 134182126.25 165397190.34 125.55 123.26
Other payable 3166706.00 4382578.00 5370308.00 138.40 122.54
Other suspense 84019.00 61453.00 94821.00 73.14 154.30
Profit and Loss Account 2998179.23 3807570.61 4551239.52 127.00 119.53
Total 129023958.84 161335316.71 197570469.43 125.04 122.46

ASSETS
2014-2015 2015-2016 2016-2017 2015-2016% 2016-2017%
Cash in hand 553610.00 743859 654631 134.37 88.00
Cash at bank 6456617.91 8938128.71 10127516.15 138.43 113.31
Investments 43886167.53 55602814.85 80224793.45 126.70 144.28
Land and Building 2710303.00 2710303 2586938 100.00 95.45
Loans and Adavance 74625079.00 92072793 102732890.2 123.38 111.58
Furniture and Fixtures 541762.00 867454.9 807528.9 160.12 93.09
Computers and hardwares 14335900.00 257524 213743 1.80 83.00
Other Assets 16730.00 18480 18480 110.46 100.00
Suspence a/c 90329.50 123959.25 203948.93 137.23 164.53
Total 129023958.84 161335316.7 197570469.4 125.04 122.46

Chart No: 1
Bar chart showing changes in share capital, reserve fund, assets, investment.

180
160

140

120 Share Capital

100
Reserve Fund
80 Assets
60 Investments

40

20
 0
2015-16 2016-17

Chart No: 2
Bar chart showing changes in other liabilities, provision for other liabilities, bill
receivables, f d investment.

500

450
400
350 Loans and Adavance
300
Other Assets
250
Deposits
200
other liabilities
150
100
50
0
2015-16 2016-17
INTERPRATATIONS:

 We can find positive fluctuations in the amount of assets over a period of last fivefinancial years. As

assets are treated as most liquid assets of the organization, it reveals the positive indications.

 Through the Other liabilities have increased over a period of last five financial years, but they have

not increased at the faster rate than that of other liabilities. This enhances the liquidity of the

branch.

 The growth rate of other assets has been quite satisfactory as this is considered to be the

important source for the banker.

 Investments was very much in the year 2015-16 as compared to the remaining four financial

years. The proper care should be taken to manage Investments effectively as we can fine no

constant fluctuations in the nvestments Highest Investin the year 2016-17

 The Other Liabilities in the year 2015-16 is decreased as compared to the 2016-17

 Fixed deposits are being considered as the most important assets of the bank and for the first

three years it was of no more fluctuating. But for the financial year 2015-16 it has shown some

significant contribut
Table No: 04
Current ratio = current assets/current liabilities
Year Current assets Current liabilities Current ratio
2012-2013 41733051.30 2584650.00 1.61

2013-2014 5692748.76 2469559.00 2.30

2014-2015 7026957.91 3166706.00 2.21

2015-2016 9760467.71 4382578.00 2.23

2016-2017 10782147.15 5370308.00 2.00

Current ratio
2.5

1.5
Current ratio
1

0.5

0
2012-13 2013-14 2014-15 2015-16 2016-17

Interpretation:

In the year 2016-17 the current ratio was increased as compared to 2015-16, 2014-15, 2013-14

and 2012-13. Because it good to bank. The Bank Work is Constant way. The standard ratio is

2:31,he actual ratio is more than standard ratio the bank\co. was sound.

PROFITABILITY RATIOS
 a)Ratio of profit to income=profit\total income X 100

This ratio implies that the percentage of profit earned by the organization out of its income.
Here profit means profits after depreciation whereas income means total interest on loans, advances
and interest on investments.

Table No: 05
Year Profit Total income %

2012-13 1762896 8308711 21.21

2013-14 2420509 10279856 23.54

2014-15 2998173 13669638 21.94

2015-16 3807570 17438909 21.83

2016-17 4551240 20483798 22.21

PROFITABILITY RATIOS
24
23.5
23
22.5
22
PROFITABILITY RATIO
21.5
21
20.5
20
2012-13 2013-14 2014-15 2015-16 2016-17

Interpretation:
It indicates the profit was increased in the year 2016-17 as
compared to 2014-15, 2015-17 Increasing profit is better to the bank for
running the work.

b)ratio of profit to total deposits= profit/Total deposits X 100

This ratio implies that the percentage of profit earned of profit earned by the organization out of its

total deposits.

Table No: 06

Year Profit Total deposit %

2012-13 1762896 64601971 2.72

2013-14 2420509 84156154 2.87

2014-15 2420509 106876474 2.80

2015-16 2420509 134182126 2.83

2016-17 4551240 165397190 2.73

ratio of profit to total deposits

2.9
2.85
2.8
2.75 Ratio of profit to total
2.7 deposits
2.65
2.6
2012-13 2013-14 2014-15 2015-16 2016-17

Interpretation: In the above calculation ratio of profit to total deposits the ratio was more
fluctuation of the last four years. But in the year 2016-17 is better to the year 2015-16 and

2013-14. More deposits will give a more profit to the institutions.

c) Ratio of profit to total assets= Profit\Total Assets X 100

The ratio implies that the percentage of profit earned by the organization out of its total assets.
 Table No: 07
Year Profit Total assets %

2012-13 1762896 4781751 36.86

2013-14 2420509 6359025 38.06

2014-15 2420509 7712078 38.87

2015-16 2420509 10825445 35.17

2016-17 2420509 11821898 38.49

Ratio of profit to total assets

Ratio of profit to total assets
39
38
37
36
35
34
33
2012-13 2013-14 2014-15 2015-16 2016-17

Interpretations: It indicates that more assets are Brings more profit. In the year 2013-14
the ratio was high but 2014-15 ratio of profit to total assets is increased as compared to the

2016-17.

OPERATING RATIOS:

Ratio of interest earned to interest paid= Total interest earned/total interest paid X 100

The ratio shows the percentage of interest paid to the interest collected.
Table No: 08
Year Interest Earned Interest Paid %

2012-13 7963195 2134740 373.02

2013-14 9767383 2397362 407.25

2014-15 13031800 3555250 366.55

2015-16 16324835 3685221 442.98

2016-17 19414721 5007200 387.73

Ratio of interest earned to interest paid

450
400
350
300
250
Ratio of interest earned to
200
interest paid
150
100
50
0
2012-13 2013-14 2014-15 2015-16 2016-17

INTERPRETATION: in the above chart the was high in the year 2015-16 but 2016-17 interest earned
to interest paid increased as compare to 2012-13, 2013-14, and 2014-15 the interest earned is
more than the interest paid it is profit to the bank.
b) Ratio of interest paid to total income= Total Interest paid/Total income X 100
This ratio shows the percentage of interest paid to the total income.

Table No: 09

Year Interest Paid Total income %

2012-13 2134740 8308711 25.70

2013-14 2397362 10279856 23.33

2014-15 3555250 13669638 26.00

2015-16 3685221 17438909 21.13

2016-17 5007200 20483798 24.44

Ratio of interest paid to total income

30
25

20

15 Ratio of interest paid to total

10 income
5

2012-13 2013-14 2014-15 2015-16 2016-17

Interpretation: In the above calculation in the year 2015-16 the ratio 21.23is is decreased as
compared to 2013-14, 2014-15 and 2016-17 ratio i.e., 23.33, 26.00 and 24.44 respectively. It is better
to the bank because the total income was cover the all interest paid.
.
c) Ratio of expenses to total income= Total expenses/Total income X 100

Table No: 10

Year Total expenses Total income %

2012-13 6545815 8308711 78.78

2013-14 7859347 10279856 76.45

2014-15 10671459 13669638 78.06

2015-16 13631559 17438909 76.16

2016-17 15932559 20483798 77.77

Ratio of expenses to total income

79
78.5
78
77.5
77 Ratio of expenses to total
76.5
income
76
75.5
75
74.5
2012-13 2013-14 2014-15 2015-16 2016-17

Interpretation:
It indicates the total income was managing the all expenses. In the year 2015-16 the ratio
is decreased as compared to 2014-15 and 2016-17. So it is better to the bank.