Presentationon “ANALYSIS OF FINANCIAL PERFORMANCE OF JAMUNA BANK LTD.’’ AREAS COVERED: Objectives of the Report The methodology of the Report Limitations Company Overview Ratio Analysis of Jamuna Bank Ltd Comparative Analysis Findings of the Study Recommendations OBJECTIVES OF THE REPORT Broad Objective: The board objective of this is report to analyze the financial performance of Jamuna Bank Limited. Specific Objectives: To analyze the liquidity position of Jamuna Bank Limited. To analyze the asset utilization performance of Jamuna Bank Ltd. To assess the debt position of Jamuna Bank Ltd. To analyze the profitability Jamuna Bank Ltd. To compare the financial performance of Jamuna Bank Ltd. within the banking industry. METHODOLOGY Research Design: This report is descriptive in nature which revels the financial performance of Jamuna Bank Ltd. It has also been administered by collecting secondary data. The secondary are collected from the annual report of Jamuna Bank Ltd, annual report of Bangladesh Bank, Website & book. The data are collected for the period of 2012 to 2016. The use of primary data is very limited in the report. Some information has been collected from observation & discussion with officers of Jamuna Bank Ltd. INSTRUMENTS USED FOR ANALYSIS: The ratio analysis is used to analyze the financial Performance of Jamuna Bank Ltd Ltd. Different types of computer software such as- Microsoft word, Microsoft excel etc. are used for analyzing and reporting purpose of the study. The ratio analysis is conducted in form of trend analysis. Trend Analysis: Trend analysis is the analysis of firm’s performance over time using ratios. It is really important to analyze trend in ratio as well as their absolute levels. This analysis informs us whether a company’s financial condition improving or degenerating. Comparative Analysis: Comparative analysis takes several periods of information and compares them from period to period. LIMITATIONS One of the major limitations is the shortage of internship period. Since three month is not enough to know everything of a bank, so this report does not contain all the area of Jamuna Bank ltd. The employees in the Jamuna Bank ltd. are so much busy in their responsible fields they could provide me very little time. Large scale analysis was not possible due to constraints & restrictions posted by the banking authority. Limitation of personal knowledge is another one. Some knowledge has known no bound, so this report is incapable to represent all things with more depth. Every organization has report did not disclose much information for the sake of organization confidentiality. I carried out such a study for the first time so inexperience is one of the main constraints of study. COMPANY OVERVIEW:

2. Presented by:
Name: Atiqur Rahaman
ID: 13142101434
Intake: 33rd
Program: BBA
Department of Accounting
Bangladesh University of Business & Technology (BUBT)

3. PRESENTATION
ON
“ANALYSIS OF FINANCIAL PERFORMANCE OF
JAMUNA BANK LTD.’’

4. AREAS COVERED:
 Objectives of the Report
 Methodology of the Report
 Limitations
 Company Overview
 Ratio Analysis of Jamuna Bank Ltd
 Comparative Analysis
 Findings of the Study
 Recommendations

5. OBJECTIVES OF THE REPORT
Broad Objective:
The board objective of this is report to analyze the financial
performance of Jamuna Bank Limited.
Specific Objectives:
 To analyze the liquidity position of Jamuna Bank Limited.
 To analyze the asset utilization performance of Jamuna Bank Ltd.
 To assess the debt position of Jamuna Bank Ltd.
 To analyze the profitability Jamuna Bank Ltd.
 To compare the financial performance of Jamuna Bank Ltd. within
the banking industry.

6. METHODOLOGY
Research Design:
This report is descriptive in nature which revels the financial
performance of Jamuna Bank Ltd. It has also been administered
by collecting secondary data. The secondary are collected from
the annual report of Jamuna Bank Ltd, annual report of
Bangladesh Bank, Website & book. The data are collected for the
period of 2012 to 2016. The use of primary data is very limited
in the report. Some information has been collected from
observation & discussion with officers of Jamuna Bank Ltd.

7. INSTRUMENTS USED FOR ANALYSIS:
The ratio analysis is used to analyze the financial Performance of
Jamuna Bank Ltd Ltd. Different types of computer software such as-
Microsoft word, Microsoft excel etc. are used for analyzing and
reporting purpose of the study. The ratio analysis is conducted in form
of trend analysis.
 Trend Analysis: Trend analysis is the analysis of firm’s performance over
time using ratios. It is really important to analyze trend in ratio as well as
their absolute levels. This analysis informs us whether a company’s
financial condition improving or degenerating.
 Comparative Analysis: Comparative analysis takes several periods of
information and compares them from period to period.

8. LIMITATIONS
 One of the major limitations is the shortage of internship period. Since
three month is not enough to know everything of a bank, so this report
does not contain all the area of Jamuna Bank ltd.
 The employees in the Jamuna Bank ltd. are so much busy in their
responsible fields they could provide me very little time.
 Large scale analysis was not possible due to constraints & restrictions
posted by the banking authority.
 Limitation of personal knowledge is another one. Some knowledge has
known no bound, so this report is incapable to represent all things with
more depth.
 Every organization has report did not disclose much information for the
sake of organization confidentiality.
 I carried out such a study for the first time so inexperience is one of the
main constraints of study.

9. Name of the company Jamuna Bank Ltd
Chairman Mr. Md. Ismail Hossain Siraji
Acting Managing Director Shafiqul Alam
Date of Inauguration 3rd June 2001
Number of Branches 111
Number of Employees 2452(Approximate.)
SWIFT JAMUBDDH
Registered Office
Jamuna Bank Ltd Hadi Mansion
(3rd floor), 2 Dilkusha C/A, Dhaka-1000.
Authorized Capital Tk. 10,000,000,000
Paid up Capital Tk. 6,141,193,861
Phone 88-02-9570912, 9555141, 9588397
Fax 88-02-9570936, 47118671
E-mail info@jamunabank.com.bd
Website www.jamunabankbd.com
COMPANY OVERVIEW:

10. FINANCIAL PERFORMANCE ANALYSIS
OF JAMUNA BANK LIMITED

11. 4.1:LIQUIDITY RATIO:
4.1.1 Current Ratio
4.1.2 Net Working Capital

12. Current
Ratio
Table 4.1: Current Ratio (Tk. in million)
Figure 4.1: Current Ratio
4.1.1:CURRENT RATIO:
Year 2011 2012 2013 2014 2015
Current Assets (Tk) 109,678.51 115,162.95 139,494.58 142,859.17 168,418.30
Current Liabilities (Tk) 101,353.68 106,282.01 128,683.91 127,150.82 152,569.66
Current Ratio (times) 0.63 0.83 0.75 0.93 1.15
0.63
0.83
0.75
0.93
1.15
0.00
0.20
0.40
0.60
0.80
1.00
1.20
1.40
2012 2013 2014 2015 2016
Current Ratio
Source: Jamuna Bank Limited, Annual Report 2012-16

13. 4.1.2 NET WORKING CAPITAL:
Table 4.2: Net working capital
Figure 4.2: Net working capital
Year 2012 2013 2014 2015 2016
Current Assets (Tk.) 109,678.51 115,162.95 139,494.58 142,859.17 168,418.30
Current Liabilities (Tk.) 101,353.68 106,282.01 128,683.91 127,150.82 152,569.66
Net working capital 8324.83 8880.94 10810.67 15708.35 15848.64
8324.83 8880.94
10810.67
15708.35 15848.64
0
2000
4000
6000
8000
10000
12000
14000
16000
18000
2012 2013 2014 2015 2016
Net working capital
(Tk. in million)
Source: Jamuna Bank Limited, Annual Report 2012-16

14. 4.2:ACTIVITY RATIOS
4.2.1 Total Asset Turnover
4.2.2 Credit to Deposit Ratio

15. 4.2.1 TOTALASSET TURNOVER RATIO:
Table 4.3: Total Asset Turnover
Figure 4.3: Total Asset Turnover
Year 2012 2013 2014 2015 2016
Operating Income (Tk.) 5,285.12 5,635.66 6,090.64 6,976.20 8,115.81
Total Asset (Tk.) 109,678.51 115,162.95 139,494.58 142,859.17 168,418.30
Total Asset Turnover Ratio (Time) . 0.0481 0.0489 0.0437 0.0488 0.0482
0.0481
0.0489
0.0437
0.0488
0.0482
0.041
0.042
0.043
0.044
0.045
0.046
0.047
0.048
0.049
0.050
2012 2013 2014 2015 2016
Total Asset Turnover
(Tk. in million)
Source: Jamuna Bank Limited, Annual Report 2012-16

16. Year 2012 2013 2014 2015 2016
Total Credit 54,887.03 67,669.38 77,899.79 87,252.28 117,099.61
Total Deposits 79,623.13 97,485.61 114,635.13 118,849.18 141,550.96
Credit to Deposit Ratio 68.93% 69.41% 67.95% 73.41% 82.73%
Table 4.4: Credit to Deposit Ratio
4.2.2 CREDIT TO DEPOSIT RATIO:
Figure 4.4: Credit to Deposit Ratio
(Tk. in million)
68.93% 69.41% 67.95%
73.41%
82.73%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
2012 2013 2014 2015 2016
Credit to Deposit Ratio
Source: Jamuna Bank Limited, Annual Report 2012-16

17. 4.3:DEBT RATIOS
4.3.1 Debt Ratio
4.3.2. Debt to Equity Ratio

18. 4.3.1 DEBT RATIO:
Table 4.5: Debt Ratio
Figure 4.5: Debt Ratio
Year 2012 2013 2014 2015 2016
Total Liabilities 101,353.68 106,282.011 128,683.91 127,150.82 152,569.66
Total Assets 109,678.51 115,162.95 139,494.58 142,859.17 168,418.30
Debt Ratio (%) 92.41% 92.29% 92.25% 89.00% 90.59%
92.41% 92.29% 92.25%
89.00%
90.59%
87.00%
88.00%
89.00%
90.00%
91.00%
92.00%
93.00%
2012 2013 2014 2015 2016
Debt Ratio
(Tk. in million)
Source: Jamuna Bank Limited, Annual Report 2012-16

19. 4.3.2 DEBT TO EQUITY RATIO :
Year 2012 2013 2014 2015 2016
Total Liability 101,353.68 106,282.011 128,683.91 127,150.82 152,569.66
Shareholders’ Equity 8,324.83 8,880.94 10,810.67 15,708.35 15,848.64
Debt to Equity Ratio (Times) 12.17% 11.97% 11.90% 8.09% 9.63%
12.17% 11.97%
11.90%
8.09%
9.63%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
2012 2013 2014 2015 2016
Debt to Equity Ratio
Table 4.6: Debt to Equity Ratio
Figure 4.6: Debt to Equity ratio
(Tk. in million)
Source: Jamuna Bank Limited, Annual Report 2012-16

20. 4.4: PROFITABILITY RATIOS
4.4.1 Return on Asset (ROA)
4.4.2 Return on Equity (ROE)
4.4.3 Net Profit Margin
4.4.4 Cost Income Ratio
4.4.5 Earnings per Share (EPS)

21. 4.4.1 RETURN ON ASSETS (ROA):
Year 2012 2013 2014 2015 2016
Net Profit After Taxes 1,042.05 1,135.19 1,347.12 1,642.46 1,876.36
Total Assets 109,678.51 115,162.95 139,494.58 142,859.17 168,418.30
Return on asset (ROA) 0.95% .98% 0.97% 1.15% 1.11%
0.95%
0.98%
0.97%
1.15% 1.11%
0.00%
0.20%
0.40%
0.60%
0.80%
1.00%
1.20%
1.40%
2012 2013 2014 2015 2016
Return On Assets
Table 4.7: Return on Assets (ROA)
Figure 4.7: Return On Assets (ROA)
(Tk. in million)
Source: Jamuna Bank Limited, Annual Report 2012-16

22. 4.4.3 RETURN ON EQUITY (ROE):
Year 2012 2013 2014 2015 2016
Net profits after taxes 1,042.05 1,135.19 1,347.12 1,642.46 1,876.36
Shareholder’s equity 8,324.83 8,880.94 10,810.67 15,708.35 15,848.64
Return on Equity 13.35% 13.20% 13.68% 12.39% 11.89%
Table 4.8: Return on Equity (ROE)
Figure 4.9: Return on Equity (ROE)
(Tk. in million)
13.35%
13.20%
13.68%
12.39%
11.89%
10.50%
11.00%
11.50%
12.00%
12.50%
13.00%
13.50%
14.00%
2012 2013 2014 2015 2016
Return on Equity
Source: Jamuna Bank Limited, Annual Report 2012-16

23. 4.4.1 NET PROFIT MARGIN:
Year 2012 2013 2014 2015 2016
Net Profit After Taxes 1,042.05 1,135.19 1,347.12 1,642.46 1,876.36
Operating Income 5,285.12 5,635.66 6,090.64 6,976.20 8,115.81
Net Profit Margin 19.72% 20.14% 22.12% 23.54% 23.12%
19.72% 20.14%
22.12%
23.54% 23.12%
17.00%
18.00%
19.00%
20.00%
21.00%
22.00%
23.00%
24.00%
2012 2013 2014 2015 2016
Net Profit Margin
Table 4.9: Net Profit Margin
Figure 4.8: Net Profit Margin
(Tk. in million)
Source: Jamuna Bank Limited, Annual Report 2012-16

24. 4.4.4 Cost to Income Ratio:
Year 2012 2013 2014 2015 2016
Total Operating Expenses 2,078.22 2,666.75 3,021.83 3,347.33 3,936.30
Total Operating Income 5,285.12 5,635.66 6,090.64 6,976.20 8,115.81
Cost to Income Ratio 39.32% 47.32% 49.61% 47.98% 48.50 %
39.32%
47.32%
49.61% 47.98% 48.50%
39.32%
47.32%
49.61% 47.98% 48.50%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
2012 2013 2014 2015 2016
Operating Cost Income Ratio
Table 4.10: Operating cost income ratio
Figure 4.10: Operating cost income ratio
(Tk. in million)
Source: Jamuna Bank Limited, Annual Report 2012-16

25. 4.4.5 EARNINGS PER SHARE (EPS):
Year 2012 2013 2014 2015 2016
Earnings per Share (EPS) 2.32 2.53 2.61 2.67 3.06
2.32
2.53 2.61 2.67
3.06
0
0.5
1
1.5
2
2.5
3
3.5
2012 2013 2014 2015 2016
Earnings per Share (EPS)
Table 4.11: Earnings per Share (EPS)
Figure 4.11: Earnings per Share
(Amount in Tk.)
Source: Jamuna Bank Limited, Annual Report 2012-16

26. 4.5: MARKET RATIOS
4.5.1 Price Earnings Ratio (P/E):

27. 4.5.1 PRICE EARNINGS RATIO (P/E):
Year 2012 2013 2014 2015 2016
Price Earnings Ratio (P/E) 2.32 2.53 2.61 2.67 3.06
9.34
6.44
5.61
4.52
5.11
0
1
2
3
4
5
6
7
8
9
10
2012 2013 2014 2015 2016
Price Earnings Ratio (P/E)
Table 4.12: Price Earnings Ratio (P/E)
Figure 4.12: Price Earnings Ratio (P/E)
(Amount in Tk.)
Source: Jamuna Bank Limited, Annual Report 2012-16

28. COMPARATIVE ANALYSIS

29. 5.1 COMPARATIVE ANALYSIS OF RETURN ON ASSET
Table 5.1: Return on Asset
Figure 5.1: Return on Asset
Source: : Jamuna Bank Ltd. & Bangladesh Bank, Annual Report 2012-16
Year JBL Industry Average
2012 0.95% 0.60%
2013 0.98% 0.90%
2014 0.97% 0.60%
2015 1.15% 0.80%
2016 1.11% 0.40%
0.00%
0.20%
0.40%
0.60%
0.80%
1.00%
1.20%
1.40%
2012 2013 2014 2015 2016
COMPARATIVE ANALYSIS OF RETURN ON ASSET
JBL Industry Average

30. 5.2 COMPARATIVE ANALYSIS OF RETURN ON EQUITY
Table 5.2: Return on Equity (REO)
Figure 5.2: Return on Equity
Source: JAMUNA Bank Limited, Annual Report 2012-16
13.35% 13.20% 13.68%
12.39% 11.89%
8.20%
11.00%
8.10%
6.60% 7.11%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
16.00%
2012 2013 2014 2015 2016
COMPARATIVE ANALYSIS OF RETURN ON ASSET
JBL Industry Average
Year 2012 2013 2014 2015 2016
JBL 13.35% 13.20% 13.68% 12.39% 11.89%
Industry Average 8.20% 11% 8.10% 6.6% 7.11%
(Tk. in millions)

31. 5.3 COMPARATIVE ANALYSIS COST TO INCOME RATIO
Table 5.3: Cost to Income Ratio
Figure 5.3: Comparative Analysis of Cost to Income Ratio
Source: JAMUNA Bank Limited, Annual Report 2012-16
39.32%
47.32% 49.61% 47.98% 48.50%
74.00%
77.80% 76.10% 78.90% 79.80%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
2012 2013 2014 2015 2016
COMPARATIVE ANALYSIS OF RETURN ON ASSET
JBL Industry Average
Year 2012 2013 2014 2015 2016
JBL 39.32% 47.32% 49.61% 47.98% 48.50 %
Industry Average 74 % 77.80% 76.10% 78.30 % 79.80%
(Tk. in millions)

32. FINDINGS
&
RECOMMENDATIONS

33. MAJOR FINDINGS:
• Liquidity position of JBL was fluctuated and increased over the year. Current
ratio increased from 0.63 in 2012 to 1.15 in 2016. And the net working capital
was fluctuated and increased over the year
• The management of Jamuna Bank Ltd. was efficient enough in utilizing its
assets for the year of analysis. Asset turnover ratio and credit to deposit of JBL
was increased over the year of analysis.
• Leverage position of JBL was decreased over the year which indicates that the
major portion of Bank’s total assets was financed by the firm’s creditors.
• ROA and ROE of JBL were fluctuated and increased over the year which
indicates that the bank management was efficient enough in using its assets and
equity capital to generate profit. Cost to income ratio of JBL was fluctuated and
increased over the year. However, ROA & ROE were higher and cost to income
ratio was lower than the industry average for over the year of analysis.
• Price earnings ratio of JBL was decreased over the year. It may create a
negative impact on the future investor of JBL.

34. RECOMMENDATIONS:
• The decreasing trend in liquidity position can increase the liquidity risk of
the bank. Therefore, bank management should try to maintain an adequate
amount of liquidity by carefully maintaining its assets in relative to its
current liabilities because excess liquidity could affect its profitability.
• The bank should try to maintain its performance in managing its assets and
deposits, which in turn will assist the bank to generate more income.
• As the leverage position of bank was decreased over the years, the bank
should try to maintain an optimum leverage position to reduce the degree
of indebtness of the bank.
• Jamuna Bank Ltd Limited should try to increase its portability by
minimizing its operating cost and expenses, increasing its efficiency in
utilizing the firm’s assets and equity capital to generate more profit.

36. ANY QUESTIONS???