10
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 |