Bank Performance Analysis of Yes Ban

Particulars Mar-16 Mar-17

Rs in Crore Rs in Crore
Total Assets 266986.35 344717.78
Earning Assets
Balances with RBI 5,776.16 6,952.07
1 Balances with Banks in Deposit Accounts 111,719.53 142,873.86
2 Balances with Banks & money at Call & Shor2,442.26 12,597.37
Balances with Banks Outside India NIL NIL
Investments + 48,838.47 50,031.80
Advances + 98,209.93 132,262.68
Total Earning Assets 147048.40 182294.48
Interest bearing Liabilities
Saving Deposits 204,177.00 327,818.30
Term & Other Deposits 803767.60 910042.10
3 Borrowings 31,658.98 38,606.67
Subordinated Debt nil nil
Total Interest bearing liabilities 1039603.58 1276467.07

Equity Capital 420.53 456.49

Reserves 13,366.07 21,597.57
Total Equity 13,786.60 22,054.06
Interest Income 135334.40 164246.40
Interest Expenditure 89667 106273
Non-interest operating income 98 2036
5 Non-interest operating Expenditure 3751 4446
6 Provisions and Contingencies 15,108.77 26,295.47
10 Provisions and Contingencies include provis271532.95 347406.17
11 Tax 12,267.50 17,140.20
12 Profit After tax 259265 330266

Profitability Ratios
Return on Assets= NI/ TA 0.97 0.96
Equity Multiplier TA/ TE 1936.56% 1563.06%
TE/ TA 5.16% 6.40%
ROE=ROA X EM 1880.56% 1497.53%

NI/ OR 0.74 0.76

OR/ TA
TA/ TE 1936.56% 1563.06%
(II - IE)/ TA -17.10% -16.82%
(OI-OE)/ TA 122.33% 120.23%
Provisions/TA 1.017 1.008

NIM
II/ EA 92.03% 90.10%
IE/ Intt Bearing Liab 8.63% 8.33%
Intt Bearing Liabilities/ EA 706.98% 700.22%
Spread 4.22 4.2

Efficiency ratio= Non intt exp/ (Net Inter 0.03 0.03

Risk Ratios
Liquidity Risk= Short term securities/ Deposi0.48 0.40
Interest Rate Risk = Interest Sensitive Assets/ 0.14 0.14
Credit Risk = Provisioning / Assets 1.017 1.008
Capital Risk = Capital / Assets 17 17
Leverage ratio= Total equity/Total assets 0.052 0.064
Total capital ratio= (Total equity + Long- 13786.65 22054.12
term debt + Reserve for loan losses)/Total
assets
Provision for loan loss ratio= PLL/ TL
(provision for loan losses/total loans and
leases)
Loan Ratio = Net loans/ Total assets 0.119 0.112

Nonperforming ratio= Nonperforming assets 0` 1

(nonaccrual loans and restructured
loans)/Total loans and leases
Operating efficiency (cost control)= Wages 0.298 0.336
and salaries/Total expenses

Other Financial Ratios

Tax rate = Total taxes paid/Net income before0.045 0.049
Gap ratio = (Interest rate-sensitive assets – -3.34 -3.17
Interest rate-sensitive liabilities)/ Total
assets
employee cost 12,968.00 18,050.40
Total expenses 43576 53647.43
Operating exp. 34584.44 39232.48
ysis of Yes Bank Ltd.
Mar-18 Mar-19 Mar-20
Rs in Crore Rs in Crore Rs in Crore
497405.32 585521.32 329105.07 For this situation we can see t
changing over the cash it puts
11,425.75 10,797.74 5,943.66 or with adequate speculation.
200,738.15 227,610.18 105,363.94
13,308.62 16,091.77 2,439.35 The Equity Multiplier is havin
NIL NIL NIL organization's absolute resour
68,398.94 89,522.03 43,914.83 measure of obligation to back
203,533.86 241,499.60 171,443.29
271932.80 331021.63 215358.12 The restrictive Ratio has been
resources, and as such gives a
443,504.50 467,112.30 185,635.20
1275619.80 1523568.60 773011.10 ROE is a proportion of profic
74,893.58 108,424.11 113,790.50 expand its benefit age even w
nil nil nil
Net Profit Margin Ratio indic
1794017.88 2099105.01 1072436.80
very
460.59 463.01 2,510.09 The asset utilization ratio, for
62,931.95 26,441.19 19,216.20 organization claims. In this w
63,392.54 26,904.20 21,726.29
202674 296247 260666 Net Interest Margin shows the
125304 198157 192614 being paid to the holders of in
3421 4791 88433 decreasing from 1.11% in 201
5690 6561 7724 This proportion examinations
26,245.45 33,073.12 42,157.90 actually can be supposed to u
490119.59 592638.19 635047.07
19,697.40 6,370.60 -44,078.90
470422 586268 590968 Net interest edge
NIM = (Total interest pay - To

This proportion tells how wel

0.95 1.00 1.80 implies that either expenses a
784.64% 2176.32% 1514.78% much beneath half which sho
12.74% 4.59% 6.60% years.
742.08% 2179.09% 2720.06%
Credit chances are utilized by
0.79 0.75 0.75 credit hazard proportion is un

784.64% 2176.32% 1514.78% This proportion quantifies ban

anything above it shows that t
least cash needed to do its act

This proportion demonstrates

yet here just in the year 2018

This proportion gives the sign

 Credit chances are utilized by
credit hazard proportion is un

This proportion quantifies ban

anything above it shows that t
least cash needed to do its act
-15.55% -16.75% -20.68%
115.32% 126.49% 207.87% This proportion demonstrates
0.985 1.012 1.930 yet here just in the year 2018

This proportion gives the sign

74.53% 89.49% 121.04% diminished in the most recent
6.98% 9.44% 17.96%
659.73% 634.13% 497.98% NPA proportion of the bank h
3.99 4.13 4.12
The Operating proficiency pro
0.03 0.02 0.02
This proportion gives a sign o
during the time of 5 years, wh
bank. The bank should run aft
0.46 0.28 0.53
0.15 0.16 0.20
0.985 1.012 1.930
18 17 9
0.127 0.046 0.066
63392.67 26904.25 21726.35

0.151 0.185 0.346

1 1 5.03

0.370 0.379 0.332

0.040 0.011 -0.069

-3.06 -3.02 -2.60

21,889.20 24,697.70 25,998.70

59141.19 65229.76 78215.14
41801.47 50163 55396.58
 Analysis Of Ratios

For this situation we can see that ROA is having a declining pattern. The ROA figure gives financial specialists a thought of ho
changing over the cash it puts into overall gain. The lesser the ROA number, the harder, in light of the fact that the organization
or with adequate speculation.

The Equity Multiplier is having a steady development however there was a increase in 2020, yet the recuperation can be seen i
organization's absolute resource esteem by its all out shareholders' equity. For the most part, a high equity multiplier indicates
measure of obligation to back resources. A low equity multiplier means that the organization has less dependence on obligation

The restrictive Ratio has been expanding for recent years, however there is slight decrease in 2020. This proportion is the exten
resources, and as such gives an unpleasant gauge of the measure of capitalization as of now used to help a business

ROE is a proportion of proficiency. Here it tends to be seen that there has been tremendous descending pattern. A declining RO
expand its benefit age even with adequate capital.

Net Profit Margin Ratio indicates the extent of sales revenue that deciphers into net benefit. Since, for this situation we are see
very

The asset utilization ratio, for this situation is having a declining pattern. This ascertains the complete income acquired for each
organization claims. In this way, a decreasing asset utilization means the organization is as a rule less proficient with each of u

Net Interest Margin shows the benefit of a bank by contrasting the net revenue pay it creates from credit items like advances, c
being paid to the holders of investment accounts and testaments of stores. It demonstrates the monetary steadiness of the bank.
decreasing from 1.11% in 2016 to 0.71% in 2020 which shows that the bank does not used sound judgment and was productive
This proportion examinations what level of the bank's resources are making riches. Tha proportion has been diminishing from
actually can be supposed to utilize its resources effeciently and has an automated revenue age.

Net interest edge

NIM = (Total interest pay - Total interest cost)/Total resources

This proportion tells how well the overheads costs are being deal with. The effeciency proportion under half is viewed as ideal
implies that either expenses are expanding or incomes are diminishing. The Efficiency proportion has expanded from 9% in 20
much beneath half which shows that the bank has been dealing with its overheads expenses appropriately and have expanded b
years.

Credit chances are utilized by speculators to discover organization's danger level and whether they ought to put resources into
credit hazard proportion is under 35% and here in all the years it is not as much as that and consequently, one can put resources

This proportion quantifies bank's monetary solidness by estimating its capital and danger. The base cash-flow to resource prop
anything above it shows that the capital is more than the base prerequisite for day by day exchanges to happen, it is less which
least cash needed to do its activities.

This proportion demonstrates the obligation a bank/organization is having with them and an ideal influence proportion is anyth
yet here just in the year 2018 it is ideal and in rest of the years the bank is experiencing colossal obligations as the proportion i

This proportion gives the sign about the cash which is kept aside to recuperate awful credits later on. Reserve proportion has e
Credit chances are utilized by speculators to discover organization's danger level and whether they ought to put resources into
credit hazard proportion is under 35% and here in all the years it is not as much as that and consequently, one can put resources

This proportion quantifies bank's monetary solidness by estimating its capital and danger. The base cash-flow to resource prop
anything above it shows that the capital is more than the base prerequisite for day by day exchanges to happen, it is less which
least cash needed to do its activities.

This proportion demonstrates the obligation a bank/organization is having with them and an ideal influence proportion is anyth
yet here just in the year 2018 it is ideal and in rest of the years the bank is experiencing colossal obligations as the proportion i

This proportion gives the sign about the cash which is kept aside to recuperate awful credits later on. Reserve proportion has e
diminished in the most recent year, which was because of Bank's energy with respect to the diminished Bad Loans.

NPA proportion of the bank has improved throughout the long term which infers that the bank had the option to lessen their Ba

The Operating proficiency proportion is steady in the previous 5 years, which infers that their effectiveness but there is an sligh

This proportion gives a sign of the degree to which "hot" cash is being utilized to subsidize the least secure resources of the ba
during the time of 5 years, which infers that the Bank's weakness is additionally expanding to chance of awful credits just as ho
bank. The bank should run after making the proportion lower which will suggest better administration of assets.
 nancial specialists a thought of how successful the organization is in
ght of the fact that the organization is Unable to bring in more cash without

yet the recuperation can be seen in 2020 is determined by isolating an

a high equity multiplier indicates that an organization is utilizing a high
has less dependence on obligation.

2020. This proportion is the extent of investors' value to add up to

sed to help a business

escending pattern. A declining ROE suggests that an organization can't

Since, for this situation we are seeing a declining pattern, we can say that

complete income acquired for each (unit of money) of assets a

rule less proficient with each of unit (unit of money) of asset it has.

from credit items like advances, contracts, with the connected revenue
monetary steadiness of the bank. The NIM of Indian axis Bank has been
und judgment and was productive on its speculations.
ortion has been diminishing from 2016 to 2020 yet the Indian yes Bank
e.

tion under half is viewed as ideal. On the off chance that it builds, it
rtion has expanded from 9% in 2016 to 7% in 2020. The proportion is
ppropriately and have expanded by 3 percent focuses over most recent 5

r they ought to put resources into the portions of this bank or not. An ideal
onsequently, one can put resources into yes bank.

e base cash-flow to resource proportion is 8% under BASEL Norm and

hanges to happen, it is less which demonstrates that the bank doesn't have

deal influence proportion is anything between 11% or not as much as that,

sal obligations as the proportion is more than 0.7

ater on. Reserve proportion has expanded in the past 4 years, however
r they ought to put resources into the portions of this bank or not. An ideal
onsequently, one can put resources into yes bank.

e base cash-flow to resource proportion is 8% under BASEL Norm and

hanges to happen, it is less which demonstrates that the bank doesn't have

deal influence proportion is anything between 11% or not as much as that,

sal obligations as the proportion is more than 0.7

ater on. Reserve proportion has expanded in the past 4 years, however
iminished Bad Loans.

k had the option to lessen their Bad Loans throughout the long term.

r effectiveness but there is an slight decrease in 2020.

he least secure resources of the bank. Unstable Liabilities have expanded

o chance of awful credits just as hot cash is likewise expanding with the
nistration of assets.
BALANCE SHEET OF YES Mar-20 Mar-19 Mar-18 Mar-17 Mar-16
BANK (in Rs. Cr.)

SHAREHOLDER'S FUNDS
Equity Share Capital 2,510.09 463.01 460.59 456.49 420.53

TOTAL SHARE CAPITAL 2,510.09 463.01 460.59 456.49 420.53

Revaluation Reserve 0 0 0 0 0
Reserves and Surplus 19,216.20 26,441.19 25,297.69 21,597.57 13,366.07

Total Reserves and Surplus 19,216.20 26,441.19 25,297.69 21,597.57 13,366.07

TOTAL SHAREHOLDERS 21,726.29 26,904.20 25,758.28 22,054.06 13,786.60

FUNDS
Deposits 105,363.94 227,610.18 200,738.15 142,873.86 111,719.53
Borrowings 113,790.50 108,424.11 74,893.58 38,606.67 31,658.98
Other Liabilities and Provisions 16,946.18 17,887.68 11,055.60 11,525.33 8,098.30

TOTAL CAPITAL AND 257,826.92 380,826.17 312,445.60 215,059.92 165,263.41

LIABILITIES

ASSETS
Cash and Balances with 5,943.66 10,797.74 11,425.75 6,952.07 5,776.16
Reserve Bank of India

Balances with Banks Money at 2,439.35 16,091.77 13,308.62 12,597.37 2,442.26

Call and Short Notice

Investments 43,914.83 89,522.03 68,398.94 50,031.80 48,838.47

Advances 171,443.29 241,499.60 203,533.86 132,262.68 98,209.93
Fixed Assets 1,009.09 817 832.39 683.54 470.72
Other Assets 33,076.71 22,098.02 14,946.04 12,532.46 9,525.88
TOTAL ASSETS 257,826.92 380,826.17 312,445.60 215,059.92 165,263.41
OTHER ADDITIONAL
INFORMATION
Number of Branches 1,135.00 1,120.00 1,100.00 1,000.00 860
Number of Employees 22,973.00 21,136.00 18,238.00 20,125.00 15,000.00
Capital Adequacy Ratios (%) 9 17 18 17 17
KEY PERFORMANCE
INDICATORS
Tier 1 (%) 7 11 13 13 11
Tier 2 (%) 2 5 5 4 6
ASSETS QUALITY
Gross NPA 32,877.59 7,882.56 2,626.80 2,018.56 748.98
Gross NPA (%) 17 3 1 2 1
Net NPA 8,623.78 4,484.85 1,312.75 1,072.27 284.47
Net NPA (%) 5.03 2 1 1 0
Net NPA To Advances (%) 5 2 1 1 0
CONTINGENT LIABILITIES,
COMMITMENTS
Bills for Collection 5,120.19 5,059.24 1,935.56 1,390.00 27,308.95
Contingent Liabilities 458,526.09 654,158.02 581,829.64 379,564.16 332,798.07
Yes Bank Ltd.

Income & Expenditure Summary : Mar Mar-16 Mar-17 Mar-18

2016 - Mar 2020 : Non-Annualised : Rs.
Million
-
Total income 162,654.40 205,868.00 254,925.30

Income from financial services 162,532.50 203,777.60 251,504.20

Interest income 135,334.40 164,246.40 202,674.20
Dividends

Income from treasury operations 2,606.40 8,131.60 7,450.40

Other income 98.00 2,036.30 3,421.10

Prior period and extraordinary income 23.90 54.10

Total expenses 137,260.40 172,567.00 212,679.70

Operating Expenses 118,526.30 146,248.50 177,721.10

Fee based financial services expenses

Fund based financial services expenses 89,868.10 106,795.50 127,903.00

Interest expenses 89,667.20 106,273.40 125,303.60

Treasury operations expenses 200.90 522.10 2,599.40

Compensation to employees 12,968.00 18,050.40 21,889.20
Indirect taxes
Rent & lease rent 3,047.50 3,791.80 4,543.80
Repairs & maintenance 159.8 202.3 345.4
Insurance premium paid 935.3 1,196.30 1,512.10

Outsourced professional jobs 31.20 49.70 74.6

Non-executive directors' fees 12.4 29.2 19.8
Selling & distribution expenses 835.4 1,004.70 959.10
Travel expenses

Communications expenses 360.10 485.60 604.20

Printing & stationery expenses 183.2 271.8 368.8
Miscellaneous expenditure 10,420.50 14,787.80 19,953.20
Non-Cash Charges 6,466.10 9,178.30 15,248.30
Provisions 5,360.60 7,465.80 12,938.60
Depreciation 1,105.50 1,712.50 2,309.70
Amortisation
Write-offs

Prior period and extraordinary expenses 0.5 12.9

Provision for direct tax 12,267.50 17,140.20 19,697.40

PAT (Profit after tax) 25,394.00 33,301.00 42,245.60

Mar-19 Mar-20

342,148.90 398,641.80

337,354.00 290,794.50
296,247.40 260,666.10

4,745.10 14,866.50

4,791.00 88,433.20

3.90 19,414.10

324,946.10 562,822.10

264,609.40 321,368.60

204,982.00 257,432.80

198,157.10 192,613.70

6,824.90 64,819.10
24,697.70 25,998.70

4,173.90 4,462.40
420.3 351.6
2,078.50 2,161.60

114.10 194.50
43.4 54.2
648.30 274.3

647.60 643.70
423.3 393.8
26,918.20 29,806.40
53,966.10 285,532.40
50,950.70 282,176.10
3,015.40 3,356.30

6,370.60 -44,078.90

17,202.80 -164,180.30