Capital Adequacy Ratio:

Capital Adequacy Ratio = (Tier I Capital + Tier II Capital)/Risk Weighted Assets

Asset Quality:
Asset Quality Ratio = Gross NPA/Total Assets
Loan Quality Ratio = Provisions for NPA/Gross Loans or Advances

Managerial:
Interest Income to Working Capital = Interest Income/Working Fund
Net Interest Margin to Working Capital = (Interest Earned – Interest paid)/Working Fund
Net Interest Income to Working Capital = Non Interest Income/Working Fund
Profit per Employee = Net Profit/Total Employees

Earnings:
Operating Income = Revenue – Operating Expenses
Net Interest Margin = (Interest Income – Interest Expenses)/Average Earnings Assets
Total Assets Turnover = Revenue/Average Total Assets

Liquidity:
Loan to Deposits Ratio = Loans/Deposits
Cash Deposit Ratio = (Cash in Hand + Balance with RBI)/Total Deposits

Other Ratios for Bank:

Liquidity Coverage Ratio = (Stock of High-Quality Liquid Assets/Total Cash outflow over the next 30 da
Debt Coverage Ratio = Net Operating Income/Total Debt Obligation
Debt Obligations = Interest and Lease Payment + Principal
Investment Deposit Ratio = (Government Securities +Other Approved Securities)/Aggregate Deposits

Key Performance Indicators:

Efficiency and Control Ratios:
Cost of Funds = Total Interest Paid/ (Borrowings + Total Deposits)
Operating Efficiency = Total Operating Expenses/Total Assets
Overhead Efficiency Ratio = Non-Interest Income/Total Assets

Liquidity Ratios:
Demand Deposits to Time Deposits = Total Demand Deposits/Total Term Deposits
SLR investment to total investment ratio = Statuatory Reserve/Total Deposits
Net Credit to Asset Ratio = Total Credit excluding provisions/Total Assets
Burrowing to Assets = Total Burrowing/Total Assets
Credits to Asset = Total Credit/Total Assets
Liquid investment to deposit ratio = Non SLR investments/Total Deposits
Cash to Demand Deposit Ratio = Cash in Hand/Demand Deposits

Risk Ratios:
Capital Adequacy Ratio = Tier I Capital + Tier II Capital/Risk Weighted Assets
Equity Ratio = Total Equity/Total Assets
Provisions to NPA ratio = Total Provisions Made/Total NPA
Net NPA to Net Credit Ratio = Net NPA/Net Credit
Incremental Risk to Total Assets = Incremental Risk Weighted Assets/Total Assets
Adjusted CAR = (Total Capital – Net NPA) / (Risk Weighted Assets – NPA)
Equity Multiplier = Total Assets/Total Equity

Profitability Ratios:
Return on Equity = Profit After Tax/Shareholder’s Equity
Return on Assets = Profit After Tax/Total Assets
Earnings Per Share = Profit After Tax/Number of Shares
Interest Cost Ratio = Total Interest Paid/(Total Deposits + Total Borrowings)
Profit Margin Ratio = Net Profit/Revenue
Net Interest Margin Ratio = (Interest Income – Interest Expenses)/Total Assets
days) x 100
DB 2023-24 DB 2022-23
Interest Expenses 748.54 595.48
Interest Income 1206.99 1071.27
Aggregate Deposits 14290.31 13351.65
Average Earnings Assets 14237.58 13216.39
Average Total Assets 15547.01 14463.95
Balance with RBI 760.03 836.33
Cash in Hand 106.06 105.10
Operating Income (EBIT) 842.88 739.79
Government Securities 3445.25 3316.51
Gross Advances 10396.90 9853.73
Gross NPA 421.21 511.15
Incremental Risk Weighted Assets 288.65 403.67
Interest and Lease Payment 184.09 152.41
Net NPA 126.47 109.20
Net Operating income 817.80 718.68
Net Income 57.82 49.36
Non Interest Income 152.56 74.51
Non SLR Investments 639.4 697.49
Number of Shares Outstanding 253012084.00 253012084.00
Other Approved Securities 0.00 0.00
Principal of Loans 26.35 27.87
Profit After Tax 57.82 49.36
Provisions for NPA -10.79 94.57
Revenue 1359.55 1145.75
Risk Weighted Assets 7462.44 7173.79
Statuatory Liquidity Reserve 3455.67 3339.13
High Quality Liquid Assets (HQLA) 3639.47 3539.41
Tier I Capital 847.61 756.83
Tier II Capital 100.51 127.01
Total Assets 15961.89 15132.13
Total Borrowings 299.04 492.38
Total Capital 1029.76 961.15
Total Cash outflow over the next 30 days 2220.68 1275.6
Net Advances 10117.52 9413.79
Total Debt Obligation 325.39 520.24
Total Demand Deposits 848.38 764.22
Total Deposits 14290.31 13351.65
Total Employees 1686.00 1767.00
Total Equity 1029.76 961.15
Total Expenses 1,301.73 1,096.39
Total Interest Paid 748.53 595.48
Total Operating Expenses 541.75 427.07
Total Provisions Made 11.44 73.84
Total Term Deposits 9908.87 9092.01
Working Fund 16114.69 15024.82
0 0
Capital Adequacy Ratio:
Capital Adequacy Ratio = (Tier I Capital + Tier II Capital)/Risk Weighted Assets

Asset Quality:
Asset Quality Ratio = Gross NPA/Total Assets
Loan Quality Ratio = Provisions for NPA/Gross Loans or Advances

Managerial:
Interest Income to Working Capital = Interest Income/Working Fund
Net Interest Margin to Working Capital = (Interest Earned – Interest paid)/Working Fund
Net Interest Income to Working Capital = Non Interest Income/Working Fund
Profit per Employee = Net Profit/Total Employees

Earnings:
Operating Income = Revenue – Operating Expenses
Net Interest Margin = (Interest Income – Interest Expenses)/Average Earnings Assets
Total Assets Turnover = Revenue/Average Total Assets

Liquidity:
Loan to Deposits Ratio = Loans/Deposits
Cash Deposit Ratio = (Cash in Hand + Balance with RBI)/Total Deposits

Other Ratios for Bank:

Liquidity Coverage Ratio = (Stock of High-Quality Liquid Assets/Total Cash outflow over the next 30 da
Debt Coverage Ratio = Net Operating Income/Total Debt Obligation
Debt Obligations = Interest and Lease Payment + Principal
Investment Deposit Ratio = (Government Securities +Other Approved Securities)/Aggregate Deposits

Key Performance Indicators:

Efficiency and Control Ratios:
Cost of Capital = Total Interest Paid/ (Borrowings + Total Deposits)
Operating Efficiency = Total Operating Expenses/Total Assets
Overhead Efficiency Ratio = Non-Interest Income/Total Assets

Liquidity Ratios:
Demand Deposits to Time Deposits = Total Demand Deposits/Total Term Deposits
SLR investment to total investment ratio = Statuatory Reserve/Total Deposits
Net Credit to Asset Ratio = Total Credit excluding provisions/Total Assets
Burrowing to Assets = Total Burrowing/Total Assets
Credits to Asset = Total Credit/Total Assets
Liquid investment to deposit ratio = Non SLR investments/Total Deposits
Cash to Demand Deposit Ratio = Cash in Hand/Demand Deposits

Risk Ratios:
Capital Adequacy Ratio = Tier I Capital + Tier II Capital/Risk Weighted Assets
Equity Ratio = Total Equity/Total Assets
Provisions to NPA ratio = Total Provisions Made/Total NPA
Net NPA to Net Credit Ratio = Net NPA/Net Credit
Incremental Risk to Total Assets = Incremental Risk Weighted Assets/Total Assets
Adjusted CAR = (Total Capital – Net NPA) / (Risk Weighted Assets – NPA)
Equity Multiplier = Total Assets/Total Equity

Profitability Ratios:
Return on Equity = Profit After Tax/Shareholder’s Equity
Return on Assets = Profit After Tax/Total Assets
Earnings Per Share = Profit After Tax/Number of Shares
Interest Cost Ratio = Total Interest Paid/(Total Deposits + Total Borrowings)
Profit Margin Ratio = Net Profit/Revenue
Net Interest Margin Ratio = (Interest Income – Interest Expenses)/Total Assets
2023-24 2022-23

0.1271 0.1232

2.64% 3.38%
-0.001037809 0.009597

0.0749 0.0713
0.03 0.03
0.0094671406 0.004959
0.0342941874 0.027934

817.80 718.68
0.0322 0.036
0.0874476829 0.079214

0.73 0.74
0.0606068028 0.07051

163.88988958 277.4702
2.5132932788 1.381447
483.13 644.79
0.2410899414 0.248397

0.0513072892 0.043013
0.033940185 0.028222
0.0095577654 0.004924

0.085618239 0.084054
0.2418191068 0.250091
0.6506409955 0.6463
0.0187346235 0.032539
0.6513577026 0.651179
0.044743606 0.05224
0.125 0.138

0.1271 0.1232
0.0645136635 0.063517
0.027159849 0.144459
0.0125 0.0116
0.0180836981 0.026676
0.1282862511 0.12787
15.500592371 15.74378

0.0561490056 0.051355
0.0036223781 0.003262
2.2852663432 1.950895
0.0513072892 0.043013
0.0425287779 0.043081
0.0287215361 0.031442
FB 2023-24 FB 2022-23
Interest Expenses 13,894.78 9,571.47
Interest Income 22,188.26 16,803.63
Aggregate Deposits 252,534.00 214011.9
Average Earnings Assets 259,171.25 214604.1543027
Average Total Assets 284,326.82 240,644.07
Balance with RBI 11,493.57 12,590.85
Cash in Hand 968.48 1,083.90
Earnings Before Interest and Tax (EBIT) 19,278.77 14,525.60
Government Securities 52,087.41 42691.42
Gross Advances 212,623 177,377
Gross NPA 4,528.87 4,183.77
Incremental Risk Weighted Assets 32774.19 34715.87
Interest and Lease Payment 1229.5572 1060.5224
Net NPA 1,255.33 1,205.01
Net Operating Income 19,063.62 14,360.99
Net Profit 3,720.60 3,010.59
Non Interest Income 3,079.27 2,330.00
Non SLR Investments 9,019.16 6,587.81
Number of Shares Outstanding 2,435,351,938 2,116,201,143
Other Approved Securities 0.00 0.00
Principal of Loans 733.90 631.43
Profit After Tax 3,720.60 3,010.59
Provisions for NPA 401.15 591.34
Revenue 25,261.89 19,128.76
Risk Weighted Assets 189,689.76 156,915.57
Statuatory Liquidity Reserve 31643.26 20431.35
High Quality Liquid Assets (HQLA) 49,596.39 40,760.71
Tier I Capital 27,707.50 20,431.35
Tier II Capital 2,888.59 2,813.15
Total Assets 308,311.80 260,341.83
Total Borrowings 18,026.42 19,319.29
Total Capital 29,094.42 21,506.24
Total Cash outflow over the next 30 days 38,796.51 31,814.10
Net Advances 209,403 174,447
Total Debt Obligation 18,269.24 19,517.69
Total Demand Deposits 16,714.23 15,390.81
Total Deposits 252,534 213,386.00
Total Employees 15,212.00 13,457.00
Total Equity 29,094.42 21,506.24
Total Expenses 21,546.93 16,123.04
Total Interest Paid 13,894.78 9,571.47
Total Operating Expenses 6,198.27 4,767.77
Total Provisions Made 1,593.06 1,885.81
Total Time Deposits 177,882.03 143,260.69
Working Fund 282,293.38 235,675.04
0 0
Capital Adequacy Ratio:
Capital Adequacy Ratio = (Tier I Capital + Tier II Capital)/Risk Weighted Assets

Asset Quality:
Asset Quality Ratio = Gross NPA/Total Assets
Loan Quality Ratio = Provisions for NPA/Gross Loans or Advances

Managerial:
Interest Income to Working Capital = Interest Income/Working Fund
Net Interest Margin to Working Capital = (Interest Earned – Interest paid)/Working Fund
Net Interest Income to Working Capital = Non Interest Income/Working Fund
Profit per Employee = Net Profit/Total Employees

Earnings:
Operating Income = Revenue – Operating Expenses
Net Interest Margin = (Interest Income – Interest Expenses)/Average Earnings Assets
Total Assets Turnover = Revenue/Average Total Assets

Liquidity:
Loan to Deposits Ratio = Loans/Deposits
Cash Deposit Ratio = (Cash in Hand + Balance with RBI)/Total Deposits

Other Ratios for Bank:

Liquidity Coverage Ratio = (Stock of High-Quality Liquid Assets/Total Cash outflow over the next 30 da
Debt Coverage Ratio = Net Operating Income/Total Debt Obligation
Debt Obligations = Interest and Lease Payment + Principal
Investment Deposit Ratio = (Government Securities +Other Approved Securities)/Aggregate Deposits

Key Performance Indicators:

Efficiency and Control Ratios:
Cost of Capital = Total Interest Paid/ (Borrowings + Total Deposits)
Operating Efficiency = Total Operating Expenses/Total Assets
Overhead Efficiency Ratio = Non-Interest Income/Total Assets

Liquidity Ratios:
Demand Deposits to Time Deposits = Total Demand Deposits/Total Term Deposits
SLR investment to total investment ratio = Statuatory Reserve/Total Deposits
Net Credit to Asset Ratio = Total Credit excluding provisions/Total Assets
Burrowing to Assets = Total Burrowing/Total Assets
Credits to Asset = Total Credit/Total Assets
Liquid investment to deposit ratio = Non SLR investments/Total Deposits
Cash to Demand Deposit Ratio = Cash in Hand/Demand Deposits

Risk Ratios:
Capital Adequacy Ratio = Tier I Capital + Tier II Capital/Risk Weighted Assets
Equity Ratio = Total Equity/Total Assets
Provisions to NPA ratio = Total Provisions Made/Total NPA
Net NPA to Net Credit Ratio = Net NPA/Net Credit
Incremental Risk to Total Assets = Incremental Risk Weighted Assets/Total Assets
Adjusted CAR = (Total Capital – Net NPA) / (Risk Weighted Assets – NPA)
Equity Multiplier = Total Assets/Total Equity

Profitability Ratios:
Return on Equity = Profit After Tax/Shareholder’s Equity
Return on Assets = Profit After Tax/Total Assets
Earnings Per Share = Profit After Tax/Number of Shares
Interest Cost Ratio = Total Interest Paid/(Total Deposits + Total Borrowings)
Profit Margin Ratio = Net Profit/Revenue
Net Interest Margin Ratio = (Interest Income – Interest Expenses)/Total Assets
2023-24 2022-23

0.1613 0.1481

1.47% 1.61%
0.0018866727 0.0033338031

0.0786 0.0713
0.03 0.03
0.0109080488 0.0098864948
0.2445832238 0.2237192539

19063.62 14360.99
0.032 0.0337
0.0888480744 0.0794898457

0.84 0.83
0.0493480264 0.0640845473

127.83724619 128.12152473
1.0434818307 0.7357935288
19255.98 20379.81
0.2062589798 0.2000666384

0.051355553 0.0411312953
0.0201039013 0.0183134996
0.0099875191 0.0089497719

0.0939624568 0.1074321892
0.1253029691 0.0957483153
0.6844692444 0.6740798918
0.0584681482 0.0742073988
0.6896362708 0.6813234738
0.0357146364 0.0308727377
0.0579437012 0.0704248314

0.1613 0.1481
0.0943668715 0.0826077008
0.3517555593 0.4507435638
0.0059948043 0.0069075994
0.1063020942 0.1333472612
0.1503508111 0.1329207801
10.596939207 12.105408942

0.1278801915 0.1399868131
0.0120676536 0.0115639888
15.277463359 14.226388687
0.051355553 0.0411312953
0.1472811417 0.1573855284
0.0268996516 0.0277794775
Capital Adequacy Ratio:
Capital Adequacy Ratio = (Tier I Capital + Tier II Capital)/Risk Weighted Assets

Asset Quality:
Asset Quality Ratio = Gross NPA/Total Assets
Loan Quality Ratio = Provisions for NPA/Gross Loans or Advances

Managerial:
Interest Income to Working Capital = Interest Income/Working Fund
Net Interest Margin to Working Capital = (Interest Earned – Interest paid)/Working Fund
Net Interest Income to Working Capital = Non Interest Income/Working Fund
Profit per Employee = Net Profit/Total Employees

Earnings:
Operating Income = Revenue – Operating Expenses
Net Interest Margin = (Interest Income – Interest Expenses)/Average Earnings Assets
Total Assets Turnover = Revenue/Average Total Assets

Liquidity:
Loan to Deposits Ratio = Loans/Deposits
Cash Deposit Ratio = (Cash in Hand + Balance with RBI)/Total Deposits

Other Ratios for Bank:

Liquidity Coverage Ratio = (Stock of High-Quality Liquid Assets/Total Cash outflow over the next 30 da
Debt Coverage Ratio = Net Operating Income/Total Debt Obligation
Debt Obligations = Interest and Lease Payment + Principal
Investment Deposit Ratio = (Government Securities +Other Approved Securities)/Aggregate Deposits

Key Performance Indicators:

Efficiency and Control Ratios:
Cost of Funds = Total Interest Paid/ (Borrowings + Total Deposits)
Operating Efficiency = Total Operating Expenses/Total Assets
Overhead Efficiency Ratio = Non-Interest Income/Total Assets

Liquidity Ratios:
Demand Deposits to Time Deposits = Total Demand Deposits/Total Term Deposits
SLR investment to total investment ratio = Statuatory Reserve/Total Deposits
Net Credit to Asset Ratio = Total Credit excluding provisions/Total Assets
Burrowing to Assets = Total Burrowing/Total Assets
Credits to Asset = Total Credit/Total Assets
Liquid investment to deposit ratio = Non SLR investments/Total Deposits
Cash to Demand Deposit Ratio = Cash in Hand/Demand Deposits

Risk Ratios:
Capital Adequacy Ratio = Tier I Capital + Tier II Capital/Risk Weighted Assets
Equity Ratio = Total Equity/Total Assets
Provisions to NPA ratio = Total Provisions Made/Total NPA
Net NPA to Net Credit Ratio = Net NPA/Net Credit
Incremental Risk to Total Assets = Incremental Risk Weighted Assets/Total Assets
Adjusted CAR = (Total Capital – Net NPA) / (Risk Weighted Assets – NPA)
Equity Multiplier = Total Assets/Total Equity

Profitability Ratios:
Return on Equity = Profit After Tax/Shareholder’s Equity
Return on Assets = Profit After Tax/Total Assets
Earnings Per Share = Profit After Tax/Number of Shares
Interest Cost Ratio = Total Interest Paid/(Total Deposits + Total Borrowings)
Profit Margin Ratio = Net Profit/Revenue
Net Interest Margin Ratio = (Interest Income – Interest Expenses)/Total Assets
Dhanlaxmi Bank FY2023-24 Dhanlaxmi Bank FY2022-23 Federal Bank FY2023-24

12.71% 12.32% 16.13%

2.64% 3.38% 1.47%

-0.10% 0.96% 0.19%

7.49% 7.13% 7.86%

2.84% 3.17% 2.94%
0.95% 0.50% 1.09%
3.43% 2.79% 24.46%

817.80 718.68 19063.62

3.22% 3.60% 3.20%
8.74% 7.92% 8.88%

72.75% 73.80% 84.20%

6.06% 7.05% 4.93%

163.89 277.47 127.84

2.51 1.38 1.04
483.13 644.79 19255.98
24.11% 24.84% 20.63%

5.13% 4.30% 5.14%

3.39% 2.82% 2.01%
0.96% 0.49% 1.00%

8.56% 8.41% 9.40%

24.18% 25.01% 12.53%
65.06% 64.63% 68.45%
1.87% 3.25% 5.85%
65.14% 65.12% 68.96%
4.47% 5.22% 3.57%
12.50% 13.75% 5.79%

12.71% 12.32% 16.13%

6.45% 6.35% 9.44%
2.72% 14.45% 35.18%
1.25% 1.16% 0.60%
1.81% 2.67% 10.63%
12.83% 12.79% 15.04%
15.50 15.74 10.60

5.61% 5.14% 12.79%

0.36% 0.33% 1.21%
2.29 1.95 15.28
5.13% 4.30% 5.14%
4.25% 4.31% 14.73%
2.87% 3.14% 2.69%
Federal Bank FY2022-23

14.81%

1.61%
0.33%

7.13%
3.07%
0.99%
22.37%

14360.99
3.37%
7.95%

83.12%
6.41%

128.12
0.74
20379.81
20.01%

4.11%
1.83%
0.89%

10.74%
9.57%
67.41%
7.42%
68.13%
3.09%
7.04%

14.81%
8.26%
45.07%
0.69%
13.33%
13.29%
12.11

14.00%
1.16%
14.23
4.11%
15.74%
2.78%
Cost of Funds = Total Interest Paid/ (Borrowings + Total Deposits)
Operating Efficiency = Total Operating Expenses/Total Assets

SLR investment to total investment ratio = Statuatory Reserve/Total Deposits

Dhanlaxmi Bank FY2023-24 Dhanlaxmi Bank FY2022-23 Federal Bank FY2023-24
5.13% 4.30% 5.14%
3.39% 2.82% 2.01%

24.18%
Federal Bank FY2022-23
4.11%
1.83%