NCC Bank Limited saw steady financial growth from 2009-2013. Operating income increased from 5778 million Taka in 2009 to 13492 million Taka in 2013. Deposits grew from 88021 million Taka to 182053 million Taka over this period. Ratios such as return on assets, return on equity, and earnings per share generally increased, though return on assets saw a dramatic decline in 2013. A comparison of financial metrics to other banks, Eastern Bank Limited and City Bank Limited, showed that NCC Bank Limited had stronger performance in total assets and capital, though its ratios sometimes trailed the other banks.

1. 4. Financial Performance at a Glance: (2009-2013)
The NCC Bank Limited is one of the most successful private sector
commercial bank in our country. It has achieved the trust of the general
people and made reasonable contribution to the economy of the country by
helping the people investing allowing credit facility.
Particulars 2009 2010 2011 2012 2013
Operating Income 5778 8196 9795 11559 13492
Profit After Tax 1232 2784 3101 3634 2699
Authorized Capital 10000 10000 10000 10000 25000
Paid-up Capital 2844 3555 5776 7798 9358
Total Shareholder's equity 6697 11745 16769 19095 20787
Deposits 88021 106956 124519 159816 182053
Investments 23103 19934 20484 39172 49670
Total assets 110437 124806 152797 199950 236833
Import 91424 96452 147704 174384 168532
Export| 68550 76097 106943 133396 143612
Remittance 22669 26447 28433 36890 42443
Market price per share
(Taka)
53.98 65.30 94.45 44.50 37.00
No. of share
outstanding(Million)
284.38 355.47 577.64 779.81 935.77
No. Of shareholders (actual) 9180 10339 19748 26030 23964
Total Capital 7859 12168 21485 24229 25916

2. Interpretation:
By analyzing NCC bank performance from 2009 to 2013 it can be said
that NCC bank has improved in financial sector gradually. Here We can
see from NCC bank 5 years performance that in the year of 2009 the
operating income of NCC bank in million Tk5778 but in the year of 2013
it has increased to in million Tk13492. NCC bank has earned deposit
money during the year of 2013 in million Tk182053, which was in million
Tk 88021 in the year of 2009. And also NCC bank has increased their
export business profit from the year 2009 to 2013. NCC bank has
increased every year the amount of investment during these 5 years. We
can see that in the year of 2009 the investment of NCC bank was in
million Tk231013 then in 2013 it has increased in million Tk49670 .NCC
bank also developed their asset and capital position in 2009 NCCBL’s
total capital was in million Tk7859 after that in has increased year by
year in last 2013 it has improved their level in million Tk25916 And every
Besides these other sectors performance are also satisfactory like
export, total capital, authorized capital etc.
Ratio Analysis:
4.1Liquidity Ratio:
4.1.1 Cash ratio: Cash ratio is the ratio of cash and cash equivalents of
a company to its current liabilities. It measures the ability of a business
to repay its current liabilities by only using its cash and cash equivalents
and nothing else. Cash ratio is calculated using the following formula:

3. Cash Ratio=Cash+ Cash Equivalents/Current Liabilities
Table: 4.1.1: Cash Ratio
Year 2009 2010 2011 2012 2013
Cash ratio 8.18% 9.58% 7.69% 57.12% 59.10%
Graphical Presentation
Figure: 4.1.1
Interpretation: The graph shows an upward trend in NCCBL’s cash ratio.
This indicates that NCCBL has increased its liquidity position over the
last two years.
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
2009 2010 2011 2012 2013
cash ratio
cash ratio

4. 4.1.2 Current ratio: The current ratio, one of the most commonly cited
financial ratios, measures the firm’s ability to meet its short term
obligations. The higher the current ratio, the better the liquidity position
of the firm. It is expressed as-
Current Ratio=Current Asset/Current Liabilities
Table: 4.1.2: Current Ratio
Year 2009 2010 2011 2012 2013
Current Ratio 2.88 1.16 2.19 2.35 2.36
Graphical Presentation
Figure: 4.1.2
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
2009 2010 2011 2012 2013
current ratio
current ratio

5. Interpretation: The graph shows an upward trend in NCCBL’s cash ratio.
This indicates that NCCBL has increased its liquidity position over the
last two years. The graph shows an upward trend in NCCBL’s current
ratio. This indicates that NCCBL has increased its liquidity position over
the years and thereby it has reduced the chance of being technically
insolvent.
4.3.2Return on Asset (ROA): Return on Assets ratio of a bank gives an
idea of how efficiently a bank is using its assets to generate profit.
Return on Assets (ROA) is calculated by dividing the annual earnings of
a bank by the total assets. So it can be said that the formula of ROA is-
Return on Asset (ROA) =Net Profit after tax/Total Asset
Table 4.3.2: Return on Asset (ROA)
Year 2009 2010 2011 2012 2013
Cash ratio 1.8% 2.8% 2.9% 2.12% 20.51
Graphical Presentation
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
2009 2010 2011 2012 2013
Return on Asset (ROA)
Return on Asset (ROA)

6. Figure 4.3.2
Interpretation: Return on assets is an indicator of how profitable a
company is. The banks return on asset increasing from 1.55% to 1.76%
in the preceding 5 years. But in 2008 it was dramatically fall which is
1.12% and after that in 2013 it is steadily deceased. This is bad sign for
the Bank.
4.3.3Return on Equity (ROE): The return on equity measures the return
earned on the owner’s investment. High the return on equity is the better
for the owner.
Return on Equity=Net Profit after Tax/ Shareholders equity
Table: 4.3.3: Return on Equity
Year 2009 2010 2011 2012 2013
Cash ratio 25.2% 34.1% 27.7% 25.6% 19.51%
Graphical Presentation:

7. Figure 4.3.3
Interpretation: Here the chart shows that 2009 to 2013 it so much
fluctuating this is not good.
4.3.4 Earnings per Share: The firm’s Earning per share (EPS) are
generally of interest to present or prospective stockholders and
management. The Earning per share represent the number of dollars
earned on behalf of each outstanding share of common stock. The
earnings per share is calculated as follows
Earnings per Share =Earnings available for common stock
holder/No of shares of common stock outstanding
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
40.00%
2009 2010 2011 2012 2013
Return on Equity
Return on Equity

8. Table 4.3.4: Earnings per Share
Earnings per share (BDT)Share value BDT10 |
Year 2009 2010 2011 2012 2013
Cash ratio 16.69% 11.63% 14.50% 12.08% 17.51%
Graphical Presentation:
Figure 4.3.4
Interpretation: The graph shows that, EPS is highest in 2013 and there
is a downward trend in EPS from year 2010 to 2012 which is negative
sign for Bank.
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
16.00%
18.00%
20.00%
2009 2010 2011 2012 2013
Earnings per Share
Earnings per Share

9. 6. Comparison with other banks
6.1 Comparison with other Banks Total Asset:
Table 6.1: Total Asset Condition
Year(In Millions) 2009 2010 2011 2012 2013
Eastern Bank
Ltd (EBL)
147148 111760 82098 69871 54598
City Bank
Ltd(CBL)
57115 76467 90898 115736 130186
National credit&
commerce Bank
Ltd (NCCBL)
110437 124806 152797 199950 236833
Graphical Presentation:
Figure: 6.1
0
50000
100000
150000
200000
250000
2009 2010 2011 2012 2013
EBL
CBL
NCCBL

10. Interpretation: Here we can see that in 2009- 2013 NCC bank limiter’s
total asset turnover condition is better than other banks.
6.2 Comparison with other Banks Total Capital
Table 6.2: Total Capital Condition
Year(In Millions) 2009 2010 2011 2012 2013
Eastern Bank
Ltd (EBL)
5252 8317 11287 13270 15646
City Bank
Ltd(CBL)
3954 5160 12380 15036 15773
National credit&
commerce Bank
Ltd (NCCBL)
7859 12168 21485 24229 25916
Graphical Representation:
0
5000
10000
15000
20000
25000
30000
2009 2010 2011 2012 2013
EBL
CBL
NCCBL

11. Figure: 6.2
Interpretation: Here we can see that in 2009- 2013 NCC Bank limited’s
total capital turnover condition is better than other banks.
6.3 Comparison with other Banks Ratios
6.3.1 Current Ratio:
Table: 6.3.1: Current Ratio:
Year Eastern Bank
Ltd (EBL)
City Bank
Ltd(CBL)
National credit&
commerce Bank Ltd
(NCCBL)
2009 0.71 0.94 2.88
2010 0.78 1.23 1.16
2011 1.28 1.32 2.19
2012 1.48 1.69 2.35
2013 1.90 2.33 2.36

12. Graphical Presentation:
Figure 6.3.1: Current Ratio
Interpretation: The current ratio measures a firm’s liquidity by
measuring the portion of its current asset relative to its current liabilities
and the higher the ratio, the higher the liquidity of the firm. In 2009,
NCCBL is in better liquidity position than CBL and EBL. The graph
shows that, NCCBL current ratio is better than EBL, and NCCBL in 2012
to 2013. Current ratio is better than EBL and CBL in 2012 to 2013.
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
2009 2010 2011 2012 2013
EBL
CBL
NCCBL

13. 7.2.2. Return on Asset:
Table: 7.2.2: Return on Asset
Year Eastern Bank
Ltd (EBL)
City Bank
Ltd(CBL)
National credit&
commerce Bank Ltd
(NCCBL)
2009 1.68 0.80 1.8
2010 2.34 1.20 2.8
2011 3.19 2.20 2.9
2012 3.29 2.10 2.12
2013 2.89 2.20 20.51
Graphical Presentation:
Figure: 7.2.2
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
2009 2010 2011 2012 2013
EBL
CBL
NCCBL

14. Interpretation: Return on Asset measures the management ability to
generate net profit by its total available assets. The graph shows that
NCCBL management is not efficient to generate profit and their ROA is
decreasing year by year. In compare to CBL & EBL management is
more efficient but in compare to EBL they are efficient higher in using
assets to generate profit.
7.3 Return on Equity (ROE):
Table: 7.2.3: Return on Equity (ROE)
Year Eastern Bank
Ltd (EBL)
City Bank
Ltd(CBL)
National credit&
commerce Bank Ltd
(NCCBL)
2009 18.64 11.2 25.2
2010 22.1 16.2 34.1
2011 23.64 21.3 27.7
2012 23.08 22.2 25.6
2013 23.91 23.09 19.51

15. Graphical Presentation
Figure7.2.3.
Interpretation: Return on Equity measures the percentage of profit
against 1 taka equity. The ROE of EBL has the highest value and
increasing year by year. In compare to CBL & EBL is in good position
than the NCCBL. The ROE of all the banks is increasing over the years
than the NCCBL.
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
40.00%
2009 2010 2011 2012 2013
EBL
CBL
NCCBL

16. 7.2.4 Earnings per Share:
Table: 7.2.4: Earning Per Share (EPS)
Year Eastern Bank
Ltd (EBL)
City Bank
Ltd(CBL)
National credit&
commerce Bank Ltd
(NCCBL)
2009 30.20 23.3 16.61
2010 50.00 52.1 11.63
2011 80.30 59.4 14.05
2012 79.09 60.01 12.08
2013 81.01 62.09 17.51
Graphical presentation
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
2009 2010 2011 2012 2013
EBL
CBL
NCCBL

17. Interpretation: Earnings per Share measure the profit against each
common stock share. From the graph it can be said that EBL has the
largest highest earnings per share. are the same position about 46.40
which is less good than CBL & EBL.