People’s Leasing & Finance PLC

Annual Report 2018/19

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Supplementary reports

Basis of ratios

Ratio Formula
Earnings per ordinary share (Rs.) Profit or loss attributable to ordinary shareholders/weighted average number of ordinary shares outstanding
Net assets value per share (Rs.) Total shareholders’ equity/Number of ordinary shares
Market capitalisation (Rs.) Closing market price per share* Number of ordinary shares
Price earnings (PE) (Times) Market price per share/Earnings per ordinary share
Dividend yield (%) Dividend per ordinary share (DPS)*100/Market price per share
Dividend cover (Times) Profit or loss attributable to ordinary shareholders/Total dividend paid to
ordinary shareholders
Dividend payout (%) Total dividend paid to ordinary shareholders*100/Profit or loss attributable to
ordinary shareholders
Earnings yield (%) Earnings per ordinary share*100/Market price per share
Return on equity (ROE) (%) Profit or loss attributable to ordinary shareholders *100/Average shareholders’ equity
Return on assets (ROA) (%) Profit before tax*100/Average total assets
Return on capital employed (ROCE) (%) Profit before interest and tax*100/(Borrowings+Deposits+Equity)
Debt to equity (Times) Borrowings/Total shareholders’ equity
Debt to equity with contingencies (Times) (Borrowings+Contingencies)/Total shareholders’ equity
Debt to total assets (Times) Borrowings/Total assets
Cost to income ratio (%) Total operating cost without taxes on financial services*100/Total operating income
Interest cover (Times) Profit before interest and tax/Interest expenses
Operating profit margin (%) Operating profit before taxes on financial services*100/Interest income
Net interest margin (%) Net interest income*100/Average interest earning assets
Advances to deposits (Times) Gross loans and receivables/Total deposits
Impairment cover ratio (%) Impairment provision/Non-performing portfolio*100
Price to book value (PBV) (Times) Market price per share/Net assets per share
Current ratio (Times) Currents assets/Current liabilities
Employee turnover (%) Number of attritions during the year*100/Average number of employees during the year
Total impairment provision to
gross portfolio (%)
Total impairment provisions*100/Gross loans and receivables
Individual impairment to
total loans and receivables (%)
Individual impairment*100/Gross loans and receivables
Collective impairment to
total loans and receivables (%)
Collective impairment*100/Gross loans and receivables
Non-performing ratio (%) Gross non-performing portfolio*100/Gross loans and receivables