Ratio Formula

Ratio   Definition
Advances to deposits (Times) Total Advances/Total deposits
Collective impairment to total loans & advances (%) (Collective impairment/Gross portfolio)*100
Cost to income ratio (%) (Total operating cost without VAT on FS/Total operating income)*100
Current ratio (Times) current assets/Current liabilities
Debt equity (Times) Borrowings/equity
Debt equity with contingencies (Times) (Borrowings+contingencies)/Equity
Debt to total assets (Times) Borrowings/Total assets
Dividend cover (Times) Profit/loss attributable to ordinary shareholders/Total dividends
Dividend payout (%) (Total dividends /Profit/loss attributable to ordinary shareholders)*100
Dividend yield (%) (Dividend per share/market price per share)*100
Earnings per share Rs. Profit/loss attributable to ordinary shareholders/Number of shares
Earnings yield  (%) (Earnings per share/Market price per share)*100
Gross non-performing advances ratio (%) {Non-performing portfolio (net of interest in suspend and unearned income)/Gross portfolio (net of interest in suspend and unearned income)}*100
Individual impairment to total loans and advances (%) (Individual impairment/Gross portfolio)*100
Interest cover (Times) Profit before interest and tax/Interest cost
Lending to loan & advances ratio (%) (Current year granting/Gross loans and advances)*100
Market capitalization Rs. Market price per share*Number of shares
Net asset per share Rs. Total Advances/Total deposits
Net interest margin (%) (Net interest income/average interest earning assets)*100
Non-performing ratio (%) (Gross non performing portfolio/Gross portfolio)*100
Operating profit margin (%) (Operating profit before VAT on FS/Gross income)*100
Price earnings Times market price per share/Earnings per share
Price to book value Times Market price/Net asset per share
Provision cover Times Provisions (CBSL)/Non performing assets
Quick asset ratio (%) (Current asset-Inventory)/Current liabilities
Return on asset  (%) (Profit before tax/Total average assets)*100
Return on capital employed (%) {Profit before interest and tax/(Borrowings+Deposits+equity)*100
Return on equity (%) (Profit after tax/Average equity)*100
Total impairment to gross portfolio (%) (Total impairment portfolio/Gross portfolio)*100
Total return on share (%) {(Closing market price-opening market price)+DPS/Opening market price}*100