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THA SOUNSHI URBAN CO-OPETIVE CREDIT SOCIETY PROFIT AND LOSS ACCOU
EXPENDITURE 2012-13 2013-14 2014-2015 2015-2016 2016-17
Interest paid on FD 11,01,280.00 23,97,362.00 21,35,242.00 24,62,400.00 26,65,398
Salary 6,94,462.00 10,98,666.00 15,80,329.00 19,31,743.00 25,23,153.00
Provided fund 82,116.00 98,577.00 1,32,906.00 1,47,909.00 2,17,536.00
Printing and stationary 1,00,688.50 57,369.30 1,34,854.00 2,15,892.00 1,46,246.00
Rent and electronic 11,711.00 62928.00 69,407.00 1,24,954.00 1,88,892.00
bill
Insurance 38,292.00 48,232.00 76,203.00 70,721.00 65,046.00
PIGMY AGENT 4,88,771.00 7,09,353.00 10,62,049.00 13,57,828.00 15,18,427.00
commission
Postage and phone bill 14,971.00 29,217.00 39,364.00 58,948.00 72,205.00
Commission paid
INCOME to
2012-13 5,253.352013-14 8,315.00 2014-15 5,263.002015-16 5,723.00 19,983.21.00
2016-17
bank
Interest received
Traveling
Interest from expenses 8,874.0078,80,781.00
58,10,753.00 4,807.00 44,772.00
94,40,790.00 18,480.00 1,46,29,446.00
1,27,64,259.00 63,923.00
loan
Depreciation
Interest on 2.85,616.00
21,52,442.00 3,55,483.00
38,07,570.61 3,93,935.00
35,91,010.60 4,10,907.00
35,60,576.077 4,64,006.00
47,85,275.30
Other
investment expenditure 56,582.00 1,24,904.00 2,06,774.00 2,54,205.00 2,41,095.00
Interest
Other incomes paid on PG 57,259.00 --- 32,414.00 1,52,075.00 84,445.00
Interest paid on SB
Commission and 1,89,092.00 5,06,087.00
2,49,982.00 ---- 6,11,534.00
3,32,187.00 1,36,554.00
4,48,204.00 11,87,541.00
4,60,666.00
and RD
incidental
Share Interest
fee paid on
1,445.00 4,70,114.00
945.00 - ---- 2,845.00 7,76,060.00
2,260.00 9,34,192.00 10,69,816.00
2,010.00
Fakkiresh.
Entrance fee 1,720.00 1,715.00 4,670.00 4,536.00 4,035.00
Notice fees 60,565.00 68,689.00 72,856.00 1,21,696.00 1,49,989.00
Payable adjustme
Nominal 12,015.00 21,85,777.00
11,700.00- ---- 12,000.00 13,450.00 17,950.00
Audit
members fees a/c
fees 1,60,000.00 26,197.00 1,25,000.00 1,08,000.00 1,00,000.00
Computer
D.D commission 38,935.04 31,735.00
33,868.0027,039.00
37,444,13 41,603.00
14,201.5064,559.00 1,31,422.00
42,460.75
maintenance
Locker rent 16,900.00 20,650.00 22,200.00 21,750.00 26,100.00
OtherProfessional
income tax
20,412.00 2,500.0037,491.002,500.00
47,977.00 2,500.0052,231.00 2,500.00
52,103.00
Legal opinion fees
E stamp 2,500.00 5,200.00
95,057.50 3,000.001,24,699.75 2,14,883.00
Net
commission loss of kundgol 2,41,226.50 ----
branch
Pancard 4,432.00 86,634.00 10,601.00 17,489.00 98,880.00
Advertisement
commission - --- --- 6,000.00
Mobial
Fanalties van rental --- 1,29,800 2,32,600.00
2,93,558.00 2,40,000.00
Grachity
interest --- 45,928.00 11,505.00
Building
Nominal form management --- 800.00 1,44,794.00 1,52,980.00
fees Stop contribution fund --- 2,02,854.00 87,936.00
Meeting and --- 88,293.00
Total ceremony 83_08,711.65 1,02,79,856.95 1,36,69,638.23 1,74,38,909.32 2,04,83,798.73
N.P.A.Management --- 2,30,000.00
accounts
Interest on drposit --- 23,67,257.00 29,79,914.00 38,16,158.00
ASSETS Increase or
2015-2016 2016-2017 %
decrease
Cash in hand 743859 654631 89228 12.00
Cash at bank 8938128.71 10127516.15 1189387.44 13.31
Investments 55602814.85 80224793.45 24621978.6 44.28
Land and Building 2710303 2586938 -123365 -4.55
Loans and Adavance 92072793 102732890.2 10660097.22 11.58
Furniture and Fixtures 867454.9 807528.9 -59926 -6.91
Computers and hardwares 257524 213743 -43781 -17.00
Other Assets 18480 18480 0 0.00
Suspence a/c 123959.25 203948.93 79989.68 64.53
Total 161335316.7 197570469.4 36235152.72 22.46
INTERPRETATION
There are also many interpretations or interference that can be drawn from
the calculation.
by 23.26%.
6. Current assets like, cash in hand, cash at bank and other assets
-17.00%.
8. The current ratio of 2016-17 is more beneficial than that 2015-16 as per
satisf
TABLE NO:02
LIABILITES 2015-2016 In% 2016-2017 In%
Share Capital 6305200.00 3.91 6422000.00 3.25
Reserve Fund 12596388.85 7.81 15734910.57 7.96
Deposits 134182126.25 83.17 165397190.34 83.72
LIABILITES 2015-2016 In% 2016-2017 In%
Other liability
4382578.00 2.72
5370308.00 2.72
Other suspense 61453.00 0.04 94821.00 0.05
Profit and Loss Account 3807570.61 2.36 4551239.52 2.30
INTERPRETATION:
01. Fixed Depositsare the major liabilities of the total liabilities of the year 2015-16 2016-17 as it contribution
was 83.17% to 83.72 and interestingly its contribution to the liabilities tothe total liabilities hasincreased by 2.72
03. There is a gradual change in the contribution other liability have not increse or decrese by 2015-16 and 2016-
04. The major constituents of current assts like cash in hand, cash at bank or total assets are Loan to members
and Other assets whose contribution were 2015-2016 and 2016-17 is increased 0.13%, 0.41%and 0.1%
respective.
05. Furniture and fixition of the year 2015-16 is0.54% but the year of 2016-17 is 0.41% is decreased by 0.13%.
From the calculations it has been clear that, the short term and long term solvencyof the bank
satisfactory the objective of the technique was to identify the % contribution of each asset and each liabilities to
the total assets or Loan from Advance. These can be termed into cash very easily without losing thevalue.
These numerical will strengthen that debt paying capacity of the bank.
TREND ANALYSIS
TABLE NO:03
T
LIABILITES 2014-2015 2015-2016 2016-2017 2015-2016% 2016-2017%
Share Capital 6078000.00 6305200.00 6422000.00 103.74 101.85
Reserve Fund 9820579.62 12596388.85 15734910.57 128.27 124.92
Deposits 106876474.99 134182126.25 165397190.34 125.55 123.26
Other payable 3166706.00 4382578.00 5370308.00 138.40 122.54
Other suspense 84019.00 61453.00 94821.00 73.14 154.30
Profit and Loss Account 2998179.23 3807570.61 4551239.52 127.00 119.53
Total 129023958.84 161335316.71 197570469.43 125.04 122.46
ASSETS
2014-2015 2015-2016 2016-2017 2015-2016% 2016-2017%
Cash in hand 553610.00 743859 654631 134.37 88.00
Cash at bank 6456617.91 8938128.71 10127516.15 138.43 113.31
Investments 43886167.53 55602814.85 80224793.45 126.70 144.28
Land and Building 2710303.00 2710303 2586938 100.00 95.45
Loans and Adavance 74625079.00 92072793 102732890.2 123.38 111.58
Furniture and Fixtures 541762.00 867454.9 807528.9 160.12 93.09
Computers and hardwares 14335900.00 257524 213743 1.80 83.00
Other Assets 16730.00 18480 18480 110.46 100.00
Suspence a/c 90329.50 123959.25 203948.93 137.23 164.53
Total 129023958.84 161335316.7 197570469.4 125.04 122.46
Chart No: 1
Bar chart showing changes in share capital, reserve fund, assets, investment.
180
160
140
100
Reserve Fund
80 Assets
60 Investments
40
20
0
2015-16 2016-17
Chart No: 2
Bar chart showing changes in other liabilities, provision for other liabilities, bill
receivables, f d investment.
500
450
400
350 Loans and Adavance
300
Other Assets
250
Deposits
200
other liabilities
150
100
50
0
2015-16 2016-17
INTERPRATATIONS:
We can find positive fluctuations in the amount of assets over a period of last fivefinancial years. As
assets are treated as most liquid assets of the organization, it reveals the positive indications.
Through the Other liabilities have increased over a period of last five financial years, but they have
not increased at the faster rate than that of other liabilities. This enhances the liquidity of the
branch.
The growth rate of other assets has been quite satisfactory as this is considered to be the
Investments was very much in the year 2015-16 as compared to the remaining four financial
years. The proper care should be taken to manage Investments effectively as we can fine no
The Other Liabilities in the year 2015-16 is decreased as compared to the 2016-17
Fixed deposits are being considered as the most important assets of the bank and for the first
three years it was of no more fluctuating. But for the financial year 2015-16 it has shown some
significant contribut
Table No: 04
Current ratio = current assets/current liabilities
Year Current assets Current liabilities Current ratio
2012-2013 41733051.30 2584650.00 1.61
Current ratio
2.5
1.5
Current ratio
1
0.5
0
2012-13 2013-14 2014-15 2015-16 2016-17
Interpretation:
In the year 2016-17 the current ratio was increased as compared to 2015-16, 2014-15, 2013-14
and 2012-13. Because it good to bank. The Bank Work is Constant way. The standard ratio is
2:31,he actual ratio is more than standard ratio the bank\co. was sound.
PROFITABILITY RATIOS
a)Ratio of profit to income=profit\total income X 100
This ratio implies that the percentage of profit earned by the organization out of its income.
Here profit means profits after depreciation whereas income means total interest on loans, advances
and interest on investments.
Table No: 05
Year Profit Total income %
PROFITABILITY RATIOS
24
23.5
23
22.5
22
PROFITABILITY RATIO
21.5
21
20.5
20
2012-13 2013-14 2014-15 2015-16 2016-17
Interpretation:
It indicates the profit was increased in the year 2016-17 as
compared to 2014-15, 2015-17 Increasing profit is better to the bank for
running the work.
total deposits.
Table No: 06
Interpretation: In the above calculation ratio of profit to total deposits the ratio was more
fluctuation of the last four years. But in the year 2016-17 is better to the year 2015-16 and
The ratio implies that the percentage of profit earned by the organization out of its total assets.
Table No: 07
Year Profit Total assets %
Interpretations: It indicates that more assets are Brings more profit. In the year 2013-14
the ratio was high but 2014-15 ratio of profit to total assets is increased as compared to the
2016-17.
OPERATING RATIOS:
Ratio of interest earned to interest paid= Total interest earned/total interest paid X 100
The ratio shows the percentage of interest paid to the interest collected.
Table No: 08
Year Interest Earned Interest Paid %
INTERPRETATION: in the above chart the was high in the year 2015-16 but 2016-17 interest earned
to interest paid increased as compare to 2012-13, 2013-14, and 2014-15 the interest earned is
more than the interest paid it is profit to the bank.
b) Ratio of interest paid to total income= Total Interest paid/Total income X 100
This ratio shows the percentage of interest paid to the total income.
Table No: 09
20
10 income
5
Interpretation: In the above calculation in the year 2015-16 the ratio 21.23is is decreased as
compared to 2013-14, 2014-15 and 2016-17 ratio i.e., 23.33, 26.00 and 24.44 respectively. It is better
to the bank because the total income was cover the all interest paid.
.
c) Ratio of expenses to total income= Total expenses/Total income X 100
Table No: 10
Interpretation:
It indicates the total income was managing the all expenses. In the year 2015-16 the ratio
is decreased as compared to 2014-15 and 2016-17. So it is better to the bank.