Common Size Profitability Analysis

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COMMON SIZE PROFITABILITY ANALYSIS

COMMON SIZED PROFIT &LOSS ACCOUNT FOR YEAR ENDED AT DECEMBER 2012,

2011&20101

Year Ended 2012 2011 2010

Total operating income 100 100 100

Operating expenses

Salary & allowances 24.32 23.23 27.37

Rent, taxes, insurances, electricity etc. 2.67 2.52 2.66

Legal expenses 0.06 0.08 0.08Postage, stamps and telecommunication etc. 0.46 0.47 0.55

Stationery, printing and advertisement etc. 1.09 0.99 0.95

Chief executive's salary & fees 0.02 0.03 0.03

Directors' fees & expenses 0.04 0.05 0.06

Shari'ah supervisory committee's fees & expenses 0.01 0.01 0.01

Auditors fees 0.01 0.01 0.01

Charges on investment losses 0.00 0.00 0.00

Depreciation and repair to bank's assets 2.04 2.04 2.24

Zakat expenses 1.33 1.31 1.41

Other expenses 4.19 5.61 3.51

Total Operating Expenses 36.23 36.34 38.88

Profit/ (loss) before provision 63.77 63.66 61.12

Provision for investment & off balance sheet item 14.31 11.92 6.92

Provision for diminution in value of investments in shares 0.00 0.00 0.00

Other provisions 0.04 0.00 0.20

Total provision 14.35 11.92 7.12

Total profit/(loss) before taxes 49.42 51.74 54.00

Provision for taxation for the period 0.00 0.00 0.00

Current tax 26.66 27.38 25.51

Deferred tax 0.19 0.15 -0.02

Net profit/ (loss) after tax 22.57 24.21 28.51

1Calculation with Profit & Loss Account Statement has been included in Appendix


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COMPARATIVE FINANCIAL STATEMENT ANALYSISIn this analysis, 2011 was taken to be the base year. And every account of years 2010 and 2012 is compared with

the corresponding account of 2011 to see how the amounts have changed from year to year.

Comparative Financial Statement Analysis for Year 2011 and year 2012

nsolidated Profit & Loss Account Dec, 2011 Dec, 2012 Net Change Percenta

Change

erating income

estment income 32,019,532,444 43,672,225,941 11,652,693,497 36.39

fit paid on mudaraba deposits 18,401,218,085 25,870,425,237 7,469,207,152 40.59

t investment income 13,618,314,359 17,801,800,744 4,183,486,385 30.72

ome from investments in shares & securities 331,004,637 484,361,836 153,357,199 46.33

mmission, exchange & brokerage income 5,297,455,786 5,260,647,661 -36,808,125 -0.69

her operating income 876,633,643 1,122,169,884 245,536,241 28.01

al Operating Income 20,123,408,425 24,668,980,125 4,545,571,700 22.59

erating expenses

ary & allowances 4,655,983,050 5,961,421,881 1,305,438,831 28.04

nt, taxes, insurances, electricity etc. 507,063,897 655,576,460 148,512,563 29.29

al expenses 15,257,288 13,479,293 -1,777,995 -11.65

tage, stamps and telecommunication etc. 94,267,115 111,528,843 17,261,728 18.31

tionery, printing and advertisement etc. 198,418,476 267,730,060 69,311,584 34.93

ef executive's salary & fees 5,280,000 5,280,000 0 0.00

ectors' fees & expenses 9,530,986 10,066,840 535,854 5.62

ri'ah supervisory committee's fees & expenses 2,749,283 2,584,829 -164,454 -5.98

ditors'fees 1,593,400 2,168,000 574,600 36.06

rges on investment losses

preciation and repair to bank's assets 409,590,979 504,441,086 94,850,107 23.16

at expenses 262,929,404 324,772,772 61,843,368 23.52

her expenses 1,128,991,237 1,029,710,622 -99,280,615 -8.79

al operating expenses 7,291,655,115 8,888,760,686 1,597,105,571 21.90

fit/ (loss) before provision 12,831,753,310 15,780,219,439 2,948,466,129 22.98

vision for investments & off- balance sheet items 2,384,314,796 3,502,625,602 1,118,310,806 46.90

vision for diminution in value of investments in shares 289,077,029 30,969,670 -258,107,359 -89.29

her provisions 9,441,066 9,441,066

al provision 2,673,391,825 3,543,036,338 869,644,513 32.53


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al profit/(loss) before taxes 10,158,361,485 12,237,183,101 2,078,821,616 20.46

vision for taxation for the period

rent tax 5,504,252,091 6,514,464,832 1,010,212,741 18.35

erred tax 29,515,743 45,964,788 16,449,045 55.73

t profit/ (loss) after tax 4,624,593,651 5,616,753,481 992,159,830 21.45

t profit after tax attributable to: 4,624,593,651 5,616,753,481 992,159,830 21.45

uity holders of IBBL 4,624,597,748 5,616,751,549 992,153,801 21.45

n-controlling interest -4,097 1,932 6,029 147.16

ained earnings from previous year 2,624,924,708 3,015,952,005 391,027,297 14.90

d: Net profit after tax (attributable to equity holders of IEBL) 4,624,597,748 5,616,751,549 992,153,801 21.45

fit available for appropriation 7,249,522,456 8,632,703,554 1,383,181,098 19.08

propriation: 7,249,522,456 8,632,703,554 1,383,181,098 19.08

tutory reserve 2,069,463,066 2,419,235,534 349,772,468 16.90

neral reserve 430,484,615 22,205,793 -408,278,822 -94.84

idend 2,594,592,000 3,202,467,840 607,875,840 23.43

ained earnings 3,015,952,005 3,033,205,973 17,253,968 0.57

nsolidated Earnings Per Share 3.70 4.49 0.79 21.35

Comparative Financial Statement Analysis for Year 2010 and year 2011

nsolidated Profit & Loss Account Year ended Dec,

2010

Year ended Dec, 2011 Net Change Percentag

Change

erating income

estment income 24,766,264,960 32,019,532,444 7,253,267,484 29.29

ofit paid on mudaraba deposits 14,471,890,918 18,401,218,085 3,929,327,167 27.15

t investment income 10,294,374,042 13,618,314,359 3,323,940,317 32.29

ome from investments in shares & securities 490,416,014 331,004,637 -159,411,377 -32.51mmission, exchange & brokerage income 3,997,732,016 5,297,455,786 1,299,723,770 32.51

her operating income 929,424,233 876,633,643 -52,790,590 -5.68

tal Operating Income 15,711,946,305 20,123,408,425 4,411,462,120 28.08

erating expenses


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ary & allowances 4,289,276,274 4,655,983,050 366,706,776 8.55

nt, taxes, insurances, electricity etc. 419,306,643 507,063,897 87,757,254 20.93

gal expenses 13,401,957 15,257,288 1,855,331 13.84

stage, stamps and telecommunication etc. 86,280,529 94,267,115 7,986,586 9.26

tionery, printing and advertisement etc. 149,122,194 198,418,476 49,296,282 33.06

ef executive's salary & fees 5,280,000 5,280,000 0 0.00

ectors' fees & expenses 9,838,845 9,530,986 -307,859 -3.13

ari'ah supervisory committee's fees & expenses 1,813,569 2,749,283 935,714 51.60

ditors'fees 1,278,750 1,593,400 314,650 24.61

arges on investment losses

preciation and repair to bank's assets 350,619,785 409,590,979 58,971,194 16.82

kat expenses 220,643,761 262,929,404 42,285,643 19.16

her expenses 560,302,836 1,128,991,237 568,688,401 101.50

tal operating expenses 6,107,165,143 7,291,655,115 1,184,489,972 19.40

ofit/ (loss) before provision 9,604,781,162 12,831,753,310 3,226,972,148 33.60

ovision for investments & off- balance sheet items 1,082,989,130 2,384,314,796 1,301,325,666 120.16

ovision for diminution in value of investments in shares 289,077,029 289,077,0

her provisions 32,000,000 -32,000,000 -100.00

tal provision 1,114,989,130 2,673,391,825 1,558,402,695 139.77

tal profit/(loss) before taxes 8,489,792,032 10,158,361,485 1,668,569,453 19.65

ovision for taxation for the period

rrent tax 4,007,123,511 5,504,252,091 1,497,128,580 37.36

ferred tax 2,811,357 29,515,743 26,704,386 949.88

t profit/ (loss) after tax 4,485,479,878 4,624,593,651 139,113,773 3.10

t profit after tax attributable to: 4,485,479,878 4,624,593,651 139,113,773 3.10

uity holders of IBBL 2,616,599,517 4,624,597,748 2,007,998,231 76.74

n-controlling interest -4,097

tained earnings from previous year 2,624,924,708

d: Net profit after tax (attributable to equity holders of IEBL) 4,485,479,878 4,624,597,748 139,117,870 3.10

ofit available for appropriation 4,485,479,878 7,249,522,456 2,764,042,578 61.62

propriation: 4,485,479,878 7,249,522,456 2,764,042,578 61.62

tutory reserve 1,690,941,188 2,069,463,066 378,521,878 22.39

neral reserve 177,938,721 430,484,615 252,545,894 141.93


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Common Size Profitability Analysis

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