SANASA Development Bank PLC
Integrated Annual Report 2020
Supplementary Information
Ratio Formulas
| 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 |