This document analyzes the financial statements of BBCC Bank over several years. It calculates and discusses several key financial ratios to evaluate the bank's financial position and performance, including current ratio, quick ratio, solvency ratio, proprietary ratio, and debt equity ratio. The objective is to interpret the bank's financial position using these ratios. It finds that the return on capital employed has increased over time, but net profit has fluctuated due to increases in operating expenses. It provides suggestions such as adopting better strategies to attract customers and asking for feedback to improve service.

2. MAHARAJA SRIRAM CHANDRA
UNIVERSITY,BARIPADA
DEPARTMENT OF MBA
FINANCIAL STATEMENT ANALYISIS
GUIDE BY- PRESENTED BY-
DR SITARAM DAS DEBABRATA PRADHAN
ROLL NO-13201N212019
HEAD OF THE DEPARTMENT

3. 1
9

4. CONTENT
1.INTRODUCTION
2.COMPANYPROFILE
3.DATA ANALYSIS
4.OBJECTIVE
5.SUGGESTION &CONCLUSION
6.BIBLOGRAPHY

5. INTRODUCTION
FINANCIAL STATEMENT :-Financial Statement are the
statement prepared at the end of every Accounting period
to determine the financial position of the organization and
also determine the liquidation of the company
.
FINANCIAL STATEMENT ANALYSIS :- Financial
statement analysis is he process of analyzing a company's
financial statement for decision making purposes to earn
income in future . It includes balance sheet, income
statements, profit and loss ,cash flows statement .
Financial statements present the information about
company's position.

6. COMPANY PROFILE
 BBCC Bank is one of the largest co-operative bank in
odisha
 The bank is sittuted at balasore and bhadrak district
 It is establish on 1916

7. DATA ANALYSIS
 Ratio analysis is a powerful tool of financial analysis.
 In financial analysis, a ratio is used as a benchmark for
evaluating the financial position and performanceof
firm.

8. Current Ratio
The Current Ratio expresses the relationship
between the firm's current assets and its current
liabilities. Current assets normally include cash,
marketablesecurities, accounts receivableand
inventories.
Current ratio= current assets /current liabilities

9. Quick Ratio
Measures assets that are quicklyconverted into cash
and they are compared with current liabilities. This
ratio realizes that some of current assets are not easily
convertible to cash e.g. inventories.
Quick Ratio = Quick assets/ Current liabilities

10. SOLVECY RATIO
 The solvency ratio is a measure of the risk an insurer faces of
claims that it cannot absorb. The amount of premium written
is a better measure than the total amount insured because the
level of premiums is linked to the likelihood of claims..
 the solvency ratio is the ratio of pension plan assets to
liabilities (the pensions to be paid). Another measure of the
pension plan's ability to pay all pensions in perpetuity is the
going concern ratio, which measures the cost of pensions if
the pension plan continues to operate.
 Solvency Ratio=Total Assets / Total Liabillities

11. PROPRIETARY RATIO
• Proprietary ratio is a type of solvency ratio that is useful for
determining the amount or contribution of shareholders or
proprietors towards the total assets of the business. It is
also known as equity ratio or shareholder equity ratio or net
worth ratio
• Proprietary ratio is the one that is used to express a
relationship between the amount invested by proprietors in
the business and the total assets owned by the business. In
other words, the proprietary ratio measures the extent of
assets funded by the proprietor’s funds.
• Proprietors Ratio= Shareholders Fund / Total assets

12. DEBT EQUTIY RATIO
• The debt-to-equity ratio measures your company's total
debt relative to the amount originally invested by the
owners and the earnings that have been retained over time
• Debt to Equity Ratio is calculated by dividing the company’s
shareholder equity by the total debt, thereby reflecting the
overall leverage of the company and thus its capacity to raise
more debt.
• Debt equity = Total debt/ total shareholder’s equity.

13. OBJECTIVE
 In this project I calculate some ratios; these ratios are very useful to
interpret financial position of the company
. From that it is clear
The return on capital employed of a company is highest from the
year 2016-17, 0.79 and it increased till 1.15 in 2020-21 and the profit
earned from the investment is more.
 The return on capital employed of a company is highest from the
year 2016-17, 0.79 and it increased till 1.15 in 2020-21 and the profit
earned from the investment is more.
 The net profitof the company is f luctuating due to drastic increase
in operating expenses. Net profitwas low in initial two years but
increase afterwards.

14. SUGGESTION & CONCLUSION
 Due to intensecompetition in the financial market,
BBCC bank should adopt betterstrategies toattract
 Return of investment company reputation and
premium outflow are most proffered.
 BBCC BANK should ask their consumer for
feedback .
 Online banking should be provided to customer for
better service.

15. BIBLIOGRAPHY
BOOKS
 Finacial management
 Business finance
 Cost and financial analysis
WEABSITES
WWW.BBCCBANK,IN
WWW.WIKEPEDIA.IN
Khan & jain
Shashi k. Gupta
R. P
. Jain & K. L. Narang