Banking sectors are considered as the backbone of an economy. In the same way, there are several types of banks (Conventional, Islamic, Specialized) in Bangladesh. Of these banks, Islamic banks are in growing position in our country. Most of the people in our country are Muslims, they prefer to deposit and take loans from the Islamic banks in the sense of Islam. As a result, we try to find out Shariah based banks’ performance in Bangladesh. However, both of our selective bank is operating their financial operation based on the shariah rules. To measure performance, we have compelled two Shariah based banks that is Islamic Bank Bangladesh Limited and Exim Bank Bangladesh Limited, selected by our faculty. We analysis the bank financial performance based on CAMEL Rating Analysis system

1. Comparative Performance Analysis
between
Islami Bank Bangladesh Limited
&
EXIM Bank

2. Group Member
Jahid Khan Rahat 171011211
Mahmuda Hossain 171011007
Ummay Sahiba Rojone 171011154
Songita Mondol 171011043

3. Basic Overview
Bank IBBL EXIM Bank
Type of Bank Public limited company Private limited company
EstablishmentYear 13 March 1983 2nd June 1999
Established by Saudi and Kuwaiti investors Shahjahan Kabir
Head Office Islami BankTower 40,
Dilkusha C/A, Dhaka - 1000
142, Gulshan Avenue,
Gulshan, Dhaka.
Number of employees 14,000 1909
Website www.islamibankbd.com www.eximbankbd.com
Number of ATM Booth 621 45
Number of Branch 350 88
Listed Both DSE and CSE Both DSE and CSE

4. • To establish Islami Banking through the introduction of a welfare-oriented
banking system and also ensure equality and justice in the field of all economic
activities, achieve balanced growth and equitable development through
diversified investment operations particularly in the priority sectors and less
development areas of the country. To encourage socio-economic enlistment and
financial services to the low-income community, particularly in the rural
areas.
Islami
Bank
Bangladesh
Limited
• Extracting the full benefit of Islamic banking system for its customers.
• Providing with quality financial services especially in Foreign Trade.
• Maintaining and upgrading a technology-based professional banking
environment
• Maintenance of corporate and business ethics and transparency at all levels
• Sound capital Base
• Ensure sustainable growth for the honorable stakeholders
• Fulfillment of corporate social commitments, and
• above all, to add to the national economy
EXIM
Bank
Limited
Mission

5. Vision of IBBL is to always strive to achieve superior
financial performance, be considered a leading Islami Bank
by reputation and performance.
⚪ Goal of IBBL is to establish and maintain the modern
banking techniques, to ensure the soundness and
development if the financial system based on islami
principles and to become the strong and efficient
organization with highly motivated professionals, working
for the benefit of people, based upon accountability,
transparency and integrity in order to ensure the stability of
financial system.
⚪ IBBL will try to encourage saving in the form of direct
investment.
⚪ IBBL will also try to encourage investment particularly in
projects, which are more likely to higher employment.
The Bank’s vision comprises:
⚪The gist of EXIM Bank vision is "TogetherTowards
Tomorrow". Export Import Bank of Bangladesh Limited
(Exim Bank) believes in togetherness with its customers, in
its march on the road to growth and progress with service.
To achieve the desired goal, there will be constant pursuit
of excellence in compliance with the Islamic Shariah. EXIM
Bank believe the advantages of Islamic economy can best
be extended to the people with a technology-driven
modern banking system that upholds the Islamic values,
and Exim Bank envisages making itself a perfect instance of
that kind.The Bank’s strategic plans and networking will
strengthen its competitive edge over others in rapidly
changing competitive environment. Its personalized quality
services to the customers with trend of constant
improvement will be the cornerstone to achieve our
operational success.
Vision

6. Methodology
CAMEL
Capital Adequacy
Asset Quality
Management
Quality
Earnings Quality
Liquidity
Performance

7. Capital
Adequacy

8. • Both Bank was well capitalized
• IBBL was steadily raised
Better Performance Bank
10.20% 10.91%
11.65%
12.55%
11.83% 12.11%
10.90%
12.62%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
2016 2017 2018 2019
Total Risk-based Capital Ratio
IBBL EXIM
• IBBL was doing better because they maintain all the
capital rules and regulations which was appropriate by
Bangladesh Bank.
Reason behind better performance

9. • Both Bank was well capitalized
• IBBL was approximately constant
Better Performance Bank
• IBBL was doing better by increasing capital buffers on
its riskiness.
Reason behind better performance
8.12% 8.16%
7.99% 8.16%
9.56%
8.65%
7.80% 7.91%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
2016 2017 2018 2019
Tier 1 Risk-based Capital Ratio
IBBL EXIM

10. • EXIM was well capitalized
Better Performance Bank
• EXIM was doing better because they ensured that they
had enough liquidity on hand to meet certain requisite
stress tests.
Reason behind better performance
0.0000050% 0.0000049% 0.0000049% 0.0000047%
8.6450502%
7.9523698% 7.1300677%
6.3743225%
0.0000000%
1.0000000%
2.0000000%
3.0000000%
4.0000000%
5.0000000%
6.0000000%
7.0000000%
8.0000000%
9.0000000%
10.0000000%
2016 2017 2018 2019
Leverage Ratio
IBBL EXIM

11. Asset Quality

12. • IBBL was dramatically changed
• IBBL had less amount of classified loan
Better Performance Bank
• IBBL was doing better because they did credit analysis
to determine their borrower’s creditworthiness and the
quality of a loan.
Reason behind better performance
3.83% 3.32%
4.12%
3.82%
5.23% 5.32% 5.11%
4.33%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
2016 2017 2018 2019
Amount of Classified Loan/Total Loan
IBBL
EXIM

13. • EXIM was dramatically changed
Better Performance Bank
• EXIM had fewer percentages of clients who will fail to
pay installments for any loan for three months
Reason behind better performance
0.38% 0.34%
0.56%
0.78%
0.26% 0.24%
0.09%
0.45%
0.00%
0.10%
0.20%
0.30%
0.40%
0.50%
0.60%
0.70%
0.80%
0.90%
2016 2017 2018 2019
Substandard Loan/Total Loan
IBBL
EXIM

14. • EXIM was dramatically declined.
Better Performance Bank
• EXIM was doing better because they had less
nonperforming loans which interest is overdue
Reason behind better performance
0.17%
0.28%
0.31%
0.22%
0.30%
0.18%
0.20%
0.07%
0.00%
0.05%
0.10%
0.15%
0.20%
0.25%
0.30%
0.35%
2016 2017 2018 2019
Doughtful Loan/ Total Loan
IBBL
EXIM

15. • IBBL was dramatically fluctuated
Better Performance Bank
• IBBL was doing better because they had less
percentage of uncollectable loan
Reason behind better performance
3.28%
2.97%
3.25% 2.82%
4.68% 4.90%
4.82%
3.82%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
2016 2017 2018 2019
Loss Loan/Total Loan
IBBL
EXIM

16. Management
Quality

17. Managing Director and CEO
Category IBBL EXIM
Name Mr. Md. Mahbub-ul-Alam Dr. Mohammed Haider Ali Miah
Education  Graduate (Finance and InternationalTrade)
 Business school of Ireland and International
Chamber of Commerce, Paris.
 Master of Commerce & Bachelor of Commerce
(Marketing): University of Dhaka
 Post Graduate Diploma (Islamic Banking and
Insurance):The Institute of Islami Banking and
Insurance, London, UK
 PHD: AmericanWorld University, California, USA.
 MBA (Management & Marketing): London Institute
ofTechnology and Research, London, UK.
 MSc & B. Sc (Hon’s.): : University of Dhaka
Achievement
& Award
 The cherished objective of the Bank (Diversify the
investment portfolio)
 DevelopedTreasury, Products,Trade Finance,
Trade Processing Fund
 Management, and Centralized Remittance
Services
 Formulated effectiveTrade Policies of the bank.
 Gold medals in the year 2001, 2002 and 2004 from
the EXIM Bank for his outstanding performance.
 “Annana Gold Medal
 Independence Day honorary award Gold Medal
 The Mother Teressa Research Council awarded Gold
Medal.
 The Nabab Siraj Uddullah Research Council award.
Experience  37 years  37 years

18. Additional Managing Director
Category IBBL EXIM
Name Mohammed Monirul Moula Mr. Md. Feroz Hossain
Education  Diploma: Associate of the Institute of Bankers
Bangladesh (DAIBB).
 Master of Social Science & Bachelor of Social
Science (Economics) : University of
Chittagong
 M. Sc. & B.Sc. (Hons):
University of Dhaka
Achieveme
nt & Award
 Developed the business in multi-dimensional
sector and smooth functioning of executing
Shariah based business strategy.
 General Banking
 Investment
 Management
 Corporate Finance
 Islamic Banking
Experience  37 years  29 years 9 months

19. Deputy Managing Director
Category IBBL EXIM
Name Janab MohammadAli Md. Humayun Kabir
Education  Master of Engineering (civil):Asian Institute
ofTechnology (AIT), Bangkok (1992)
 B. Sc. Engineering (civil): Bangladesh
University of Engineering &Technology
(BUET), Dhaka
 Post-Graduation (Management): University
of Dhaka.
Achievement &
Award
 Gained wide range of professional
(engineering & banking) and leadership
exposure through participation in various
National and InternationalTraining
Programs, Seminars
 PerformanceAward
Experience  40 years  35 years

20. Deputy Managing Director
Category IBBL EXIM
Name Abu Reza Md.Yeahia Mr. Shah Md. Abdul Bari
Education  LLM Degree & LLB
(Honours)::University of Dhaka
 M.S.S & B.S.S (SocialWelfare):
University of Dhaka
Achievement
& Award
 Participated in variousTraining
Courses, Seminars, Conferences &
Workshops at home & abroad
 Have profound expertise in guiding
the bank to keep in right track
through the implementation of
applicable rules and regulations
Experience  31 years  30 years

21. Deputy Managing Director
Category IBBL EXIM
Name Mr. J Q M Habibullah Mr. Shaikh Bashirul Islam
Education  Attended different meetings and
trainings at home and abroad
 MBA
Achievement
& Award
 Participated in variousTraining
Courses, Seminars, Conferences &
Workshops at home & abroad
 International Banking, Exchange
House Management, ForeignTrade
Management, Islamic Banking etc.
 Participated in different professional
Training/Workshop in Hongkong,
Germany, Singapore, Nepal, India,
UAE, Malaysia etc.
Experience  Long time  33 years

22. Additional Deputy Managing Director
Category IBBL EXIM
Name Taher Ahmed Chowdhury Mr. Sheik Moyeen Uddin
Education  Professional Degrees of masters: American
Academy
 MBA (Finance and Banking): International
Islamic University,Chittagong.
 Master (InformationTechnology):
Jahangirnagar University
 Diploma:Associate of the Institute of
Bankers Bangladesh
 M. Sc. & B.Sc. (Economics): Jahangirnagor
University
Achievement &
Award
 Gained the ProfessionalOnlineGlobal
Certifications of Microsoft Certified
Professional (MCP), Microsoft Certified
Systems Engineer (MCSE),Cisco Certified
Network Associate (CCNA).
 Credit/Investment Risk
Analysis/Management,
 ForeignTrade Management
 Islamic Banking etc.
Experience  Long time  34 years

23. Additional Deputy Managing Director
Category IBBL EXIM
Name Mr. Hasne Alam Mr. Shahidur Rahman
Education  Diploma: Associate of the Institute
of Bankers Bangladesh (DAIBB).
 Master’s degree (Management):
Chattogram University
 Honour’s (Management):
Chattogram University
 MBA
 B. Sc
Achievement
& Award
 Participated many training Courses,
Seminars, Conferences, workshops
at home & abroad
 Awarded gold medal twice as the
'Best Performer of EXIM Bank
Experience  32 years  35 years

24. Additional Deputy Managing Director
Category IBBL EXIM
Name Mr. Md. Saleh Iqbal Mr. Md. Mosharraf Hossain Mazumder
Education  Master of Business Administration (Finance
& Banking): International Islamic
University, Chittagong
 Graduated (Economics): University of Dhaka
Achievement &
Award
 Exploring business opportunities and
providing creative solutions for the
difficulties in banking operations.
 Received several recognitions and awards in
different performance categories.
 Gold medals three times.
 Received the BIZZ 2013 recognition in
“Excellence in Quality Management” as the
Head of Human Resources Division, EXIM
Bank.
Experience  35 years  35 years

25. Executive vice President
Category IBBL EXIM
Name Mohammed Shabbir Mr. Md. AnisulAlam
Education  Banking Diploma (DAIBB):The Institute of
Bankers Bangladesh
 Islamic Banking Diploma (DIB): Islami Bank
Training & Research Academy (IBTRA).
 M.Sc. & B.Sc. (Marine Science): University of
Chittagong
 M.Sc & B.Sc: University of Dhaka
Achievement &
Award
 Achieved Certified Documentary Credit Specialist
(CDCS) degree from the London Institute of
Banking & Finance (LIBF).
 Highly committed and dynamic banker especially
in exploring business opportunities and very lively
to overcome the challenges in banking
operations.
 Participated in many national and international
level training programs and workshop on Risk
Management, Investment Administration, Basel
Implementation, Islamic Banking, ForeignTrade &
Foreign Exchange, Anti Money Laundering and
Branch Management which help him to become a
professional banker

26. Earning Record

27. • Both Banks had very fluctuating trend
• IBBL had better performed in ROE in recent
years
Better Performance Bank
• According to the equity level, the total income of IBBL
has been increased
• Increased return/income according to the investment
Reason behind better performance
9.44% 9.26%
11.38%
9.23%
11.48% 11.93%
8.27%
8.16%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
2016 2017 2018 2019
Return on Equity (ROE)
IBBL EXIM

28. • EXIM Bank performed better, but toward
downward trend
• IBBL did moderate on ROA trend
Better Performance Bank
• Higher return from the uses of assets
• Better efficiency
Reason behind better performance
0.56%
0.52%
0.63%
0.48%
1.04%
0.99%
0.63%
0.55%
0.00%
0.20%
0.40%
0.60%
0.80%
1.00%
1.20%
2016 2017 2018 2019
Return on Assets (ROA)
IBBL EXIM

29. • EXIM Bank performed better over the 4 years
• Upward trend
Better Performance Bank
• Higher interest income
• Lower interest expense
• More income generated on the basis of assets
Reason behind better performance
10.31%
9.84%
10.52% 10.55%
12.98%
11.40%
12.60% 13.01%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
2016 2017 2018 2019
Net Interest Margin
IBBL EXIM

30. • Both the banks has better performance over the
years, but IBBL holds a constant net noninterest
margin
Better Performance Bank
• Over the years, EXIM bank’s PLL and expenses has
been increased comparison with IBBL
Reason behind better performance
1.33% 1.34% 1.41%
1.26%
1.72%
1.59%
1.14%
1.13%
0.00%
0.20%
0.40%
0.60%
0.80%
1.00%
1.20%
1.40%
1.60%
1.80%
2.00%
2016 2017 2018 2019
Net Noninterest Margin
IBBL EXIM

31. • EXIM Bank performed better over the 4 years
compared to the IBBL
Better Performance Bank
• EXIM Bank’s total operating expenses comparison
with total operating income has much lower than IBBL
on the basis of total assets
Reason behind better performance
5.48%
4.90% 5.39% 5.54%
15.03%
13.19%
14.47% 14.61%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
16.00%
2016 2017 2018 2019
Net Operating Margin
IBBL EXIM

32. • IBBL performed better than EXIM bank in
earning per share ratio
Better Performance Bank
• In comparison of number of shares, IBBL net income
has better than EXIM bank’s net income
Reason behind better performance
2.77 2.91
3.77
3.11
2.15
2.34
1.65 1.69
0
0.5
1
1.5
2
2.5
3
3.5
4
2016 2017 2018 2019
Earning Per Share (EPS)
IBBL EXIM

33. • EXIM Bank performed better than IBBL in
earning spread with upward trend
Better Performance Bank
• The spread between total income from the total
expenses in EXIM bank has much better than IBBL
Reason behind better performance
10.68% 10.16%
10.85% 10.86%
13.65%
11.95%
13.14% 13.52%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
16.00%
2016 2017 2018 2019
Earning Spread
IBBL EXIM

34. • EXIM Bank has better tax management efficiency
level in spite of downward trend
Better Performance Bank
• EXIM Bank has efficiently calculated their tax on
pretax net income comparative with IBBL to keep
investors at lower burden
Reason behind better performance
43.35%
38.74%
44.81%
38.03%
60.81% 61.95%
55.07%
48.85%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
2016 2017 2018 2019
Tax Management Efficiency
IBBL

35. • IBBL performed better than EXIM bank
in expense control efficiency
Better Performance Bank
• IBBL has better expense control efficiency with
maintaining of lower provisional loan loss
Reason behind better performance
30.44%
36.40% 35.42%
32.00%
14.77% 16.00%
10.65% 10.83%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
40.00%
2016 2017 2018 2019
Expense Control Efficiency
IBBL EXIM

36. • EXIM Bank performed better than IBBL in asset
management efficiency
Better Performance Bank
• EXIM Bank has better turnover on their assets comparison
with IBBL, though IBBL has a constant asset management
efficiency over the years
Reason behind better performance
4.04% 3.95% 4.03% 3.83%
9.58%
8.18%
8.84% 8.80%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
2016 2017 2018 2019
Asset Management Efficiency
IBBL EXIM

37. Liquidity Position

38. • IBBL had fluctuating but it shows the downward trends
Better Performance Bank
• IBBL had better position because they had well cash
to grow fund operation and pay off obligation
Reason behind better performance
14.65%
13.11%
14.40%
12.46%
8.43% 8.95%
11.77%
12.18%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
16.00%
2016 2017 2018 2019
Cash Position Indicator
IBBL
EXIM

39. • IBBL liquid securities approximately constant through
2018 and then getting raised in 2019
Better Performance Bank
• IBBL had well liquid securities than EXIM Bank to
invest high in government securities
Reason behind better performance
4.74%
4.13% 4.08%
7.42%
9.84%
6.47% 6.47%
5.66%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
2016 2017 2018 2019
Liquid Securities Indicator
IBBL
EXIM

40. • The ratios was negative for both the IBBL and
EXIM Bank
• EXIM is growing well than IBBL
Better Performance Bank
• EXIM had better position because they
managed the comparative importance of
overnight loans relative to overnight
borrowings of reserves.
Reason behind better performance
-2.53%
-3.79%
-3.25%
-1.74%
-3.90%
-4.95%
-0.14% -0.17%
-6.00%
-5.00%
-4.00%
-3.00%
-2.00%
-1.00%
0.00%
2016 2017 2018 2019
Net Federal Fund and Repurchase Agreement Position
IBBL
EXIM

41. • Both Bank had slightly downward trend
• IBBL is too good than the capacity ratio of EXIM Bank.
Better Performance Bank
• IBBL had better capacity ratio because the total asset
of IBBL is at a greater rate than that of the loans and
leases.
Reason behind better performance
78.29%
80.26%
78.45% 76.63%
9.84% 6.47% 6.47% 5.66%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
2016 2017 2018 2019
Capacity Ratio
IBBL
EXIM

42. Recommendation

43. Capital Adequacy
IBBL EXIM Bank
 Total Risk-Based Capital Ratios and Tier 1 Risk-
Based Capital Ratios is excellent. But IBBL
need to make sure constant growth.
 IBBL should increase their debt-based capital
because most of the capital financed by
shareholder.
 EXIM Bank must sustain the growth of the
Risk-BasedCapital.
 EXIM bank equitable capital is needed to
improvement for maximizing share value.

44. Asset Quality
IBBL EXIM Bank
 As Islami Bank should impose more
penalty on unpaid instalment to avoid
doubtful loan.
 Must be decrease substandard loan
amount.
 Control the amount of doughtful loan.
 Try to recover doughtful loan
 EXIM Bank must be avoiding danger
of default classified loan.
 Ensure downward slope of
substandard loan as soon as possible.
 Maintain stable amount of doughtful
loan
 Try to recover doughtful loan.

45. Management Quality
IBBL EXIM Bank
 As Islami Bank operating their
business based on Sharia, they
should train on Sharia based
assembly.
 IBBL must take effective activities to
retain the employees.
 Hiring employees from Sharia based
financial institution.
 EXIM Bank must arrange more
training session for improving
employees.
 More experience employees require
in the top management.
 Retain expert employees by
providing sufficient salary and
bonus.

46. Earnings Quality
IBBL EXIM Bank
 ROA and ROE is significantly good. But IBBL ensure to
defend fluctuation.
 Must be decrease substandard loan amount.
 IBBL Net Operating Margin Ratio is below industry
average. It needed to improvement.
 Tax Management Efficiency Ratio above 50% that
indicate IBBL expanse is slightly high. It should be more
efficient.
 IBBL is inefficient to control its expense. The
management should be aware about it.
 EXIM Bank ROA and ROE is downward slope that
needed to improvement.
 Ensure downward slope of substandard loan as soon as
possible.
 EXIM Bank Net Operating Margin Ratio is satisfactory
level. But it should preserve the ratio constant.
 Tax Management Efficiency Ratio is optimum level
here. But try to sustain the ratio.
 EXIM Bank produce significantly low amount of Asset
Management Efficiency ratio. So, asset is underused
here. Proper asset management is requiring for
generating more profit from investment.

47. Liquidity Position
IBBL EXIM Bank
 Cash position indicator ratio express the IBBL has lack
of cash to pay current liability. So, IBBL should improve
their working capital.
 It should purchase government security to avoid
liquidity risk.
 IBBL has to maintain positive and stable Net Federal
Fund and Repurchase Agreement Position.
 In banking industry cash position indicator ratio is 20%-
50% is considering standard. So, EXIM bank should
improve their working capital.
 It should purchase and retain government security to
avoid liquidity risk.
 EXIM Bank Net Federal Fund and Repurchase
Agreement Position is negative they should make it
positive amount.
 EXIM Bank Capital Ratio is below 10% that must be
improve at least 15% to 20%

48. ThankYou

49. Any Question