finance 2b2
TRANSCRIPT
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Introduction.
Humorist and Poat Ogden once wrote Bankers are just like anybody else, except richer.
It turns out that statement may or may not be true, a lot depends upon how succesful their
banks are as performers in the financial markert place indeed, in todays world, bankers
and their competitors are under great pressure to perform well all the time.
Purpose of report.
The report aims to analyze, evaluate and compare the financial performance of the three
banks within three years. Banks involved are Affin Holdings Berhad, Alliance Financial
Group Berhad and Public Bank Berhad
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AFFIN BANK.
Income Statement for year ended 31 Dec 2007,2008,2009.
Revenue
Interest income
Interest expenses
Net interest income
Islamic banking income
Other operating income
Other operating expenses
Operating profit before loan and
financing loss and provision
Allowances for losses on loans, advancesand financing
Impairment losses
Operating profit
Finance cost
Share of results of a jointly controlled entity
Share of results of associate
Profit before taxation and zakat
Taxation
Zakat
Net profit for the financial year attributable
to equity holders of the Company
09 RM000
168,888
12,265
-
12,265
-
12,265156,632
168,89(7,426)
161,471
-
(12,143)
149,328
(11,031)
-
-
138,297
(38,374)
-
99,923
08RM000
141,382
10,896
-
10,896
-
10,896130,498
141,394(7,396)
133,998
-
-
-
133,998
(12,112)
-
-
121,886
(29,457)
-
92,429
07RM000
421,587
7,023
-
7,023
-
7,023414,576
421,599(6,858)
414,741
-
(5,784)
-
408,957
(29,439
-
-
379,518
(104,473)
-
275,045
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AFFIN BANK
Balance Sheet for year ended 31Dec 2007,2008,2009
ASSETS
Cash and short-term funds
Deposits and placements with banks
and other financial institutions
Securities held-for-trading
Securities available-for-saleSecurities held-to-maturity
Loans, advances and financing
Statutory deposits with Bank NegaraMalaysia
Investment in subsidiaries
Amount due from subsidiaries
Investment in jointly controlled entities
Investment in associateTrade debtors
Other assets
Taxation recoverable
Deferred tax assets
Property and equipment
Land held for sale
Intangible assets
TOTAL ASSETS
LIABILITIES AND EQUITY
Deposits from customers
Deposits and placements of banks
and other financial institutions
Bills and acceptances payable
Trade creditors
Recourse obligation on loans sold toCagamas Berhad
Other liabilities
Amount due to subsidiaries
Provision for taxationDeferred tax liabilities
BorrowingsTOTAL LIABILITIES
EQUITY
Share capital
Share premium
Reserves
09RM000
193,628
51,009
-
-
--
-
3,795,474
300,000
128,520
10,597
-
1,148
5,500-
937
-
15
4,486,828
-
-
-
-
-
101,357
839,206
-166
300,0001,240,729
1,494,371
1,399,980351,748
08RM 000
34,293
295,121
-
-
--
-
3,807,617
598
120,870
10,597
-
3,706
13,509-
1,104
-
2
4,287,417
-
-
-
-
-
5,676
839,122
-1,191
200,0001,045,989
1,494,367
1,399,970347,091
07 RM000
238,213
230,000
-
-
--
-
3,807,617
-
111,180
10,597
-
1,201
35,350-
1,245
-
-
4,435,403
-
-
-
-
-
9,176
798,715
-219
400,0001,208,110
1,486,981
1,397,183343,129
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TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
3,246,099
4,486,828
3,241,428
4,287,417
3,227,293
4,435,403
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Affin bank Income Statement
Interest income in 2009 recorded the highest number of 12.2j rm. It recorded an increase
of rm 1.4j or 12.9% over the previous year.
Other operating income also recorded the highest figure recorded in 2007 with rm 156.6j,
an increase of rm 26.2j from a year ago. 2008, it suffered a decline of rm 284.1j or 68%
over the previous year to rm 130.4j. In 2007, it reached the highest number of 414.5j rm
during the period.
After rejecting other operating Expense, in 2007 still reached the highest number ofrecorded 414.7j rm. In 2008 it declined by rm280.8j or 67.7% over the previous year. In
2009, a slight increase of rm27.5j or 20.5% to rm161.4j.
Allowances for losess on loans, advances and financing did not record any data during
the period. Impairment losses rm 12.1j record numbers increased by rm6.4j or 112%
compared to 2007. 2007 it recorded a rm 5.7j. In 2008 it did not record any data.
Year 2007 continues to lead with the highest recorded a record operating profit compared
to other years during the period. It recorded a number rm 275j or 205% to rm 133.9j.
Finance costs padsa highest figure recorded in 2007 registering a decline of rm rm29.4j
and 17.3j or 58.8% in 2008 to rm12.1j. 2009 it declined further by rm 1.1j or 9% to 11J.
After deducting taxes and charity, the net profit for the year was the highest figure
recorded in 2007. It recorded rm275j. 2008 it declined by rm 182.6j or 66.4% to rm92.4j
year. 2009 it rose again by rm 7.5j or 8% to rm99.9j.
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AFFIN BANK BALANCE SHEET.
Asset.
Investment in Subsidiaries to be the largest in total assets over the period. It represents
84% of the total assets in 2009, 90.4% in 2008, and 86.3% in 2007. It is the highest figure
recorded in 2008 and 2007 with record figures 3.8b rm. No increase in 2008. In 2009, it
declined by rm 0.1b or 2.6% to rm3.7b
Cash and short term funds became the second largest contributor in 2007, representing
5.4% of total assets for the year. A record numbers rm238.2j 2008, a decline of Rm 204j,
or 85.7% to rm 34.2j. 2009, it rose again to rm 193.6j rm159.4j or an increase of 466%.
Deposits and Placements with Banks and other financial Institutions to be the second
largest in 2008 representing 6.9% of total assets during the year with record numbers
295.1j rm. In 2007, it declined by 65.1j or 28.3%. In 2009, it declined by rm244j or
82.7% over 2008.
Amount due from Subsidiaries become the second largest contributor in 2009
representing 6.8% of total assets during the year. It recorded a figure 4.4b rm 300j of the
total assets. It declined in 2008 by rm299.4j or 99.8% to rm 0.598j.
The placing of assets in accordance with changing priorities from year to year. However,
investment in Subsidiaries is a priority every year Affin Bank.
Total assets recorded the highest figure in 2009 with a record number rm 4.48b, followed
in 2007 declined by rm rm 4.43b 0.05b or 1.1%. In 2008 he recorded a declining number
of rm rm 4.28b 0.15b or 3.4%
Total liabilities recorded the highest figure in 2009 does not include equity shareholders.
It recorded an increase of rm rm 1.2b 0.2b or 20%. In 2008 he recorded rm 1b, a decline
of rm 0.2b or 16% compared to 2007 which recorded figures 1.2b rm.
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The main contributor to total assets is the amount due to subsidieries with a record
number of 2009 0.839b rm. It increased by rm 0.0001b compared to 2008. In 2008 he
recorded rm 0.714b declined by 17.5%.
The second largest contributor of borrowings is the highest figure recorded in 2007 with a
record rm 0.4b. In 2008 declined by 50% to 0.2b rm. In 2009 it increased slightly by 50%
to rm0.3b.
Distribution of the highest equity in 2009. It recorded an increase of rm rm 3.246b 0.005b
or 1:54% from the previous year. In 2008, he recorded rm 3.241b, 0.014b rm or an
increase of 0.4% from the previous year.
Ratio analysis
Gross profit margin
After tax profit margin
Return on Asset
Return on equity
09
7.2%
59.1%
2.20%
3.04%
08
7.6%
65.3%
2.14%
2.83%
07
1.7%
65.3%
6.2%
8.5%
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ALLIANCE BANK
Income statement for year ended 30 June 2007,2008,2009
Operating revenue
Interest incomeInterest expense
Net interest income
Net income from Islamic banking business
Other operating income
Net income
Other operating expenses
Operating profit
(Allowance)/write-back for losses
on loans, advances and financingImpairment net of write-back
Profit before taxation
Taxation
Profit for the period
Attributable to:
Equity holders of the Company
Minority interests
Profit for the period
Earnings per share (sen):
- Basic- Diluted
09 RM000
3 87,894
2 76,127(2 76,127)1 41,821
5 8,888
2 00,709
5 2,954
2 53,663
(136,982)
1 16,681
(25,017)
(29,221)
6 2,443
(16,248)4 6,195
4 6,221
(26)
4 6,195
3 .03.0
08RM000
4 21,472
3 14,913(133,802)1 81,111
3 9,155
2 20,266
6 9,151
2 89,417
(139,375)
1 50,042
2 0,300
(3,378)
1 66,964
(42,690)1 24,274
1 24,349
(75)
1 24,274
8 .18 .1
07RM000
402,027
300,016(151,335)148,681
38,437
187,118
66,615
253,733
(138,150)
115,583
57,840
(41,860)
131,563
(36,419)95,144
95,157
(13)
95,144
7.07-
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ALLIANCE BANK
Balance sheet for year ended 30june 2007,2008,2009
Alliance bank.
ASSETS
Cash and short-term fundsDeposits and placements with banks and
other financial institutions
Securities held-for-trading
Securities available-for-sale
Securities held-to-maturity
Derivative financial assets
Loans, advances and financing
Balances due from clients and brokersLand held for investment
Other assets
Tax recoverableStatutory deposits
Leasehold land
Property, plant and equipment
Intangible assets
Deferred tax assetsTOTAL ASSETS
LIABILITIES AND EQUITY
Deposits from customers
Deposits and placements of banks and other
financial institutions
Derivative financial liabilities
Recourse obligations on loans sold to CagamasBills and acceptances payable
Balances due to clients and brokersOther liabilities
Subordinated bonds
Long term borrowings
Provision for taxation
Deferred tax liabilities
Obligations on securities sold under repurchase
agreements
Short term borrowingsTOTAL LIABILITIES
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
COMMITMENTS AND CONTINGENCIES
Net assets per share attributable to ordinary
equity holders of the Company (RM)*
09 RM000
3,614,628180,290
25,133
6,775,049
190,039
13,187
19,113,426
128,86128,922
176,744
62,840217,204
12,101
132,088
369,797
116,85731,157,166
24,256,165
1,651,561
26,185
42,82033,372
128,6621,008,758
600,000
600,000
28
1,209
-
-
28,348,760
2,808,40631,157,166
16,183,719
1.81
08 RM000
4869264341886
13671
3573523
649550
5739
16,419,074
7 8,7592 8,922
2 33,584
1 02,3777 22,196
1 2,240
1 38,522
3 54,911
1 65,79527,710,013
21,671,805
1,256,779
-
2 46,0716 3,915
6 3,9151,038,743
6 00,000
-
4 7,214
1 ,183
-
-
25,013,021
2,696,99227,710,013
14,036,363
1 .74
07 RM000
5,389,120991,602
180,018
3,666,354
1,112,939
-
13,664,006
451,63428,922
252,798
18,484599,010
10,858
145,695
327,762
130,84126,970,043
20,002,069
390,570
-
301,877878,958
308,527966,646
600,000
-
9,180
7,824
858,402
200,000
24,524,053
2,445,99026,970,043
10,221,296
1.58
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Income statement
Operating revenue the highest figure recorded in 2008. It recorded rm 0.421b, increasing
by 8.8% from the year 2009 the operating revenue mencata lowest in three years. In
2009, he recorded rm 0.387b.
After deducting interest Expense, net interest income recorded in 2008 the highest
number of rm 0.181b, increasing by 28.3% from the year 2009, which recorded the
lowest figure in three years. In 2009, recorded rm 0.141b.
After receiving income from other sources, the Alliance for the highest net income in
2008, recorded rm rm 0.2536 b 0.289b compared to the year 2009, which showed the
lowest figure in three years. An increase of 14.2%
Operating profit the highest figure recorded in 2008 with a record rm 0.150b, increasing
by 30.4% from the year 2007, which recorded the lowest figures throughout the period.
The year 2007 recorded rm0.115b.
After deducting other expenses and losses in investment, and taxation and zakat, the
highest figure recorded net income in 2008 by rm 0.124b, increasing by 169% over 2009,
which recorded the lowest number of rm 0.046b.
Distribution of the highest equity in the year 2008, rm 0.124b. Year 2009 rm 0.046b, the
lowest figure over the period. Earning pershare 8.1 cents in 2008, the highest record
during the period.
The year 2008 is the most stable compared to 2009.2007. In 2009, Alliance Bank's
performance declined.
Alliance bank Balance Sheet.
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Total assets of the highest in 2009 by rm 31.157b. It increased by rm 3.447b or 12.4%
compared with 2008 record numbers rm 27.710b.
The main contributors of assets in 2009 were loans, financing and advances. It
contributed rm 19.1b represents 61.4% of total assets. It was followed by securities
available for sale by rm 6.77b represents 21.8% of total assets.
Loans, advances and financing increased by rm 2.7b or 16% compared to 2008 which
recorded rm 16.41b
In 2008, the main contributor is the amount of assets loans, advances and financing
recorded rm 16.41b represents 59% of total assets. An increase from the previous year of
rm 2.8b, or 20.6%.
Loans, advances and financing is the highest contributor to total assets in 2007, the same
as the previous year. It recorded rm13.6b representing 50.6% of total assets.
Total liabilities excluding equity holders of the highest recorded in 2009, a total rm28.3b.
It increased from 2008 by rm 3.3b or 13.2%. In 2008, recorded rm 25.0b, higher by 4.1%
compared to 2007 which recorded rm 24.5b.
The main contributor is the deposit from customer liability, for the duration .. 2009
record rm24.2b or representing 78% of total assets that year .. 2008, 21b or 77%, and
2007 rm20b or 77% respectively of the total annual asset.
Total equity, respectively recorded 2.8b rm 2009, rm2.6b tahun2008 and rm2.4b
tahun2007.
Ratio 09 08 07
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Gross profit margin
After tax profit margin
Return on asset
Return on equity
36.4%
11.9%
0.14%
1.64%
43%
29.4%
0.45%
4.8%
36.8%
23.6%
0.36%
0.36%
PUBLIC BANK BERHAD
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INCOME STATEMANT FOR YEAR ENDED 31 DEC 2007,2008,2009
Operating revenue
Interest incomeInterest expense
Net interest income
Net income from Islamic banking business
Other operating income
Net income
Other operating expense
Operating profit
Allowance for loss on loans, advances and
financing
-general allowance
-other loan loss allowances
Impairment loss
Share of profit after tax of equity accounted
associated companies
Profit before zakat and tax expense
Tax expense and zakat
Profit for the year
Attribute to;Equity holders of the bank
Profit for the year
09RM 000
7,171,221
6,391,787(3,093,687)
3,298,100
-
3,298,100
1,213,958
4,512,058
(1,392,115)
3,119,943
(321,237)
(225,120)
(96,117)
(9,536)
2,789,170
-
2,789,170
(607,505)
2,181,665
2,181,665
2,181,665
08RM000
8,556,614
7,313,616(4,185,840)
3,127,776
445,884
3,573,660
1,028,098
4,601,758
(1,308,529)
3,293,229
(394,189)
(232,437)
(161,752)
(1,324)
2,897,716
-
2,897,716
(624,980)
2,272,736
2,272,736
2,272,736
09RM000
7,832,708
6,409,578(3,711,746)
2,697,832
478,224
1,253,834
1,253,834
4,429,890
(1,217,225)
3,212,665
(354,134)
(218,687)
(135,447)
(7,748)
2,850,783
-
2,850,783
(744,586)
2,106,197
2,106,197
2,106,197
PUBLIC BANK BERHAD
BALANCE SHEET FOR YEAR ENDED 31 DEC 2007,2008,2009
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ASSETS
Cash and short term funds
Deposits and placements with banks and other
financial institutions
Securities purchased under resale agreementsSecurities held for trading
Securities available for sale
Securities held to maturity
Loans advance and financing
Derivative financial assete
Other assete
Statutory deposits with central banks
Deferred tax assets
Investment in subsidiaries companies
Investment in associated companiesInvestment properties
Prepaid land lease payment
Property and equipment
Intangible assets
TOTAL ASSETS
LIABILITIES
Deposits from customer
Deposits and placements of banks and other
financial institutions
Bills and acceptances payable
Resource obligations on loans solad to cagamas
Derivative financial liabilies
Other liabilities
Borrowing
Subordinated notesInnovative Tier 1 capital securities
Non-innovative Tier 1 stapled securities
Provision for tax expense and zakat
Deferred tax liabilities
TOTAL LIABILITIES
EQUITY
Share capitalReserve
Treasure share
Equity attributable to equity holders of thebank
Minority interestTOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
09RM000
31,868,626
3,115,967
-7,655,815
10,458,159
7,637,258
107,962,807
302,861
1,453,540
588,362
390,826
3,694,681
101,325-
13
650,968
695,393
176,576,601
135,387,490
20,783,929
612,730
21,763
243,396
1,399,378
-
3,355,5391,972,333
2,071,589
286,242
-
166,134,389
3,531,9267,491,924
9581,638)
10,442,212-
10,442,212
176,576,601
08RM000
29,564,959
3,834,326
4,762,40710,846,741
4,914,144
9,564,579
93,174,291
589,715
2,197,184
1,998,200
387,572
3,419,681
101,325-
15
648,322
695,393
166,698,854
124,090,859
17,092,906
3,062,374
4,537,277
442,654
1,503,433
-
4,198,2202,124,484
-
254,818
-
157,307,025
3,531,9267,134,015
(1,274,112)
9,391,829-
9,391,829
166,698,854
07RM000
32,606,147
3,069,166
12,006,5978,051,599
3,648,862
1,688,005
89,805,707
110,900
1,309,416
2,272,000
276,975
2,353,761
28,465-
17
548,090
695,393
158,471,100
126,424,828
9,346,834
3,452,296
3,956,404
147,084
1,199,506
-
2,468,5711,855,854
-
266,829
-
149,120,485
3,527,8917,096,621
(1,273,897)
9,350,615-
9,350,615
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Public Bank's Income Statement.
The year 2008 recorded the highest number of rm 8.5b revenue. It declined by rm 1.4b or
16.4% in 2009. In 2007, he recorded rm 7.8b.
Interest income declined in 2009 to rm 6.3b, a decline of rm 1b or 14.2% over 2008. In
2008, he recorded rm 7b. In 2008 it increased by rm1b compared to 2007 rm6b.
Other operating income the highest figure recorded in 2007 with a record rm 1.25b. It
declined in 2008 by rm rm 0.04b to 1.21b, a decline of 3.2%
Net income registered a record high in 2008 to rm 4.5b, an increase of rm 0.2b or 4.5%
compared to 2007. 2007 record rm4.4b. In 2009, net income declined by rm 0.1b or 2.1%
to rm 4.5b.
In 2008, recorded the most losses of the allowance for losses on loans, advances and
financing with a record rm0.394 compared rm0.321b rm 0.354b in 2009 and 2007.
However, profit for the year was dominated in 2008 with a record high of rm 2.27b. An
increase of 8% compared to 2007. 2007 record rm 2.1b. In 2007 profit for the year
declined by 4.5% to rm 2.1b. The year 2008 is the most stable and prominent financial
performance
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Public Bank's balance sheet
Asset.
Total assets of the highest in 2009 with a record compared to rm rm 176b 166b 158b rm
2008 and 2007. In 2008 increased by rm 8b or 5% compared to 2007. The increase in
2009 by rm 1b or 0.6% compared to 2008.
The main contributor to total assets are loans, advances and financing. In 2009 recorded a
rm 107b, an increase of rm 14b or 15% compared to 2008. In 2008 he recorded rm 93.1b,
an increase of rm89b.
The second largest contributor is cash and short term funds. Year 2009 Rm 31B,
increased by rm 2b or 6.8% compared to 2008 which recorded rm 29.5b. This figure
shows kemertosotan of rm 3b or 9.3b compared to 2007 which recorded rm 32b.
Liabilities do not include equity, the highest shown in 2009 with a record rm 166b,
followed in 2008 and 2007 rm rm 157b 149b. The biggest contributor is the Deposits
from customers of rm 135b, 2009, rm 124b 2008, and rm 126b in 2007.
This was followed by deposit and placemenths of Banks and other financial Institutions.
Rm 20.7b in 2009, 2008 rm 2007 rm 9b and 17b. 2009 increased by 17.6% compared to
2008. In 2008 increased by rm8b or 88%
Analysis ratio.
Gross profit margin
After tax profit margin
Return on asset
Return on equity
09
42.8%
30%
1.76%
20%
08
37.5%
25%
1.2%
23%
0728.5%
28%
1.3%
22%
Comparative performance of three banks (RM billion)
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Income Statement
Revenue
Affin Bank
Alliance Bank
Public Bank
Net interest income
Affin Bank
Alliance Bank
Public Bank
Net income
Affin Bank
Alliance Bank
Public Bank
Balance Sheet
Asset
Affin Bank
Alliance Bank
Public Bank
Liabiliti not including equity
Affin Bank
Alliance Bank
Public Bank
Equity
09
0.168b
0.387b
7b
0.01b
0.14b
3.2b
0.09b
0.04b
2.1b
09
4.4b
31.1b
176b
1.2b
28.3b
166b
08
0.141b
0.421b
8.5b
0.01b
0.18b
3.1b
0.692b
0.124b
2.2b
08
4.2b
27.7b
166b
1b
25b
157b
07
0.42b
0.402b
7.8b
0.07b
0.14b
2.6b
0.27b
0.095b
2.1b
07
4.4b
26.9b
158b
1.2b
24b
149b
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Affin Bank
Alliance Bank
Public Bank
Ratio Analysis
Gross profit margin
AFN BANK
ALNCE BANK
PB
After tax profit margin
AFN BANK
ALNCE BANK
PB
Return on asset
AFN BANK
ALNCE BANK
PB
Return on equity
AFN BANK
ALNCE BANK
PB
3.2b
2.8b
10.4b
7.2%
36.4%
42.8%
59.1%
11.9%
30%
2.2%
0.14%
1.76%
3.04%
1.64%
20%
3.2b
2.6b
9.39b
7.6%
43%
37.5%
65.3%
29.4%
25%
2.1%
0.45%
1.2%
2.8%
4.8%
23%
3.2b
2.4b
9.35b
1.7%
36.8%
28.5%
65.3%
23.6%
28%
6.2%
0.36%
1.3%
8.5%
0.36%
22%
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Income statement (RM billion)
Revenue
0
1
2
3
4
5
6
7
8
9
2007 2008 2009
AFN BNK
ALNCE BNK
PB
Net interest income
0
0.5
1
1.5
2
2.5
3
3.5
2007 2008 2009
AFN BNK
ALNC BNK
PB
Profit for the year
0
0.5
1
1.5
2
2.5
2007 2008 2009
AFN BNK
ALNC BNK
PB
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Balance Sheet (RM billion)
Assets.
0
50
100
150
200
2007 2008 2009
AFN BNK
ALNC BNK
PB
Liability
0
50
100
150
200
2007 2008 2009
AFN BNK
ALNC BNK
PB
Equity
0
2
4
6
8
10
12
2007 2008 2009
AFN BNK
ALNC BNK
PB
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Ratio Analysis. (%)
Gross profit margin.
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
2007 2008 2009
AFN BNK
ALNC BNK
PB
After tax profit margin.
0%
500%
1000%
1500%
2000%
2500%
3000%
2007 2008 2009
AFN BNK
ALNC BNK
PB
Return on assets.
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
2007 2008 2009
AFN BNK
ALNC BNK
PB
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Return on equity.
0%
5%
10%
15%
20%
25%
2007 2008 2009
AFN BNK
ALNC BNK
PB
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Public banks show the highest figure compared to Alliance Bank and Affin Bank in
revenue when the average recorded between rm-rm 7b 8.5b sepsnjsng period. The three
banks showed a decline in 2009 except for Affin Bank
Public Bank recorded the highest and increased from 2007 to 2009. It is the most stable
bank than the other two banks, the record net interest income.
Public banks year-end profits to record the highest figure, the average rm-rm2.1b 2b over
the period. Affin Bank and Alliance Bank is not showing results.
Public banks recorded the highest asset of 158b rm-rm176b average from Affin Bank
Alliance Bank and the only registered an average rm-rm 4.2b 31.1b.
But Public Bank recorded the highest average management cost rm rm 149b-166b during
the period. Affin Bank and Alliange average bank-rm rm 28.3b 1b.
Public banks highest paying its shareholders, the average rm-rm 9b 10.4b over. Affin
Bank Alliance Bank and average rm rm3.2b 2.4b
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The formula used.
% Increase = total increase / year of the original X 100
% Decline = total increase / year of the original X 100
% Value = total value / total number X 100
Gross profit margin = Gross profit / sales
After tax profit margin = net income / sales
Return on assets = net income / total assets
Return on equity = Net income / stockholder 's equity.
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Conclusion.
Total assets of public banks is much higher and Affin Bank Alliance Bank. However, interms of performance of the three banks are stable over time.
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Reference;
www.bskl.com.my
Bernstein; L & Maksy, M, 1994, cases in financial statement Reporting and
analysis,Irwin Illonis.
Argenti.J.1976 Coporate Collapse. The causes and syamptoms, McGraw-Hill, London
Gibson,C.1992,Financial Statement Analysis; South Western, Cincinnati.
Clemens, J, & Dyer, L. 1986,Balance Sheets and the Lending Banker, Europa, London.
Coastales, S, & Szurovy, G. 1994, The guide to understanding Financial Statement,
McGraw-Hill, New York.
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