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GHANA COMMERCIAL BANK LTD.
FINANCIAL RATIO ANALYSIS 1 2 3 4 5
1 2
GCB SCB BBG ECOBANK HFC BANK
Balance Sheet
Assets
Cash In Hand & Balances with BOG 288,259,506 139,669,000 185,996,000 144,237,000 32,375,61
Due From Other Banks 323,849,061 374,482,000 166,312,000 314,235,000 36,562,33
Short Term Investments 497,120,924 57,619,000 116,353,000 468,974,000 76,064,40
Medium Term Investments 0 510,463,000
Loans and Advances 981,027,018 467,152,000 435,918,000 496,043,000 179,129,97
Other Loans and Advances
Investment in Subsidiaries 0 3,959,000
Investments Securities - Avail for Sale 10,288,156 100,000 624,944,000 17,360,000 65,11
Investments Securities - Fair Value 0 5,083,15
Deferred Tax Assets 4,909,567 25,063,000 734,49
Other Assets 23,228,188 89,660,000 32,107,000 30,154,000 11,824,18
Property Plant and Equipment 53,587,836 19,414,000 46,486,000 40,450,000 14,653,39
Other Investments
Investment Properties 0
Long term Operating lease prepaid
Derivative Financial Instruments 0
Intangible Asset 0 9,323,000 2,685,000
Prepayment
Trading Assets 0 1,851,000
Current Tax Asset 0 3,632,000 1,281,000 8,000,00
Leasing and Hire Purchase Receivable
Pledged assets
National Stabilization Levy 366,000
Goodwill
Total Assets 2,182,270,256 1,667,882,000 1,637,177,000 1,521,229,000 364,492,66
Customer Deposits 1,667,195,861 1,092,442,000 1,093,655,000 1,116,332,000 156,534,96
Due to Other Banks 0 196,000 184,700,000 69,921,000 64,519,33
Accruals and other Liabilities 146,148,636 69,744,000 77,559,000 27,168,000 10,662,89
Current Tax Liabilities 38,602,505 3,210,000
Borrowings 75,250,000 252,863,000 76,029,000 8,358,67
Provisions 0 48,103,000
Managed Funds
Medium Term Loan 0
Long Term Bonds 0 9,974,000 50,716,63
Long Term Loans 0
Retirement Benefit Obligations 0 7,180,000
Derivative Financial Instruments 0 21,844,000
Taxation
Deferred Tax Liabilities 0 5,343,000 4,133,000 1,830,70
Deferred Income
Total Liabilities 1,927,197,002 1,471,901,000 1,394,912,000 1,293,583,000 292,623,19
7/31/2019 Ghanaian Banks 2010 Performance Analysis Main
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GHANA COMMERCIAL BANK LTD.
FINANCIAL RATIO ANALYSIS
Balance Sheet
Assets
Cash In Hand & Balances with BOG
Due From Other Banks
Short Term Investments
Medium Term Investments
Loans and Advances
Other Loans and Advances
Investment in Subsidiaries
Investments Securities - Avail for Sale
Investments Securities - Fair Value
Deferred Tax Assets
Other Assets
Property Plant and Equipment
Other Investments
Investment Properties
Long term Operating lease prepaid
Derivative Financial Instruments
Intangible Asset
Prepayment
Trading Assets
Current Tax Asset
Leasing and Hire Purchase Receivable
Pledged assets
National Stabilization Levy
Goodwill
Total Assets
Customer Deposits
Due to Other Banks
Accruals and other Liabilities
Current Tax Liabilities
Borrowings
Provisions
Managed Funds
Medium Term Loan
Long Term Bonds
Long Term Loans
Retirement Benefit Obligations
Derivative Financial Instruments
Taxation
Deferred Tax Liabilities
Deferred Income
Total Liabilities
11 12 13 14 15
SAHEL MERCHANT AMAL ICB FIDELITY
9,502,669 77,518,000 52,255,343 22,479,665 58,634,00
9,106,102 62,464,000 21,727,818 9,658,279 151,652,00
7,411,085 185,090,000 104,113,482 115,496,275 203,052,00
220,066,000
24,165,490 227,040,000 187,888,510 47,274,464 212,047,00
190,00
10,548,232
1,355,785 18,029,000 33,324,642 10,849,747 14,903,00
6,254,857 15,531,000 8,518,044 2,235,988 10,085,00
878,000 6,253,663 4,452,609
6,021,000
299,556 142,000 199,022 386,00
1,558,390
1,065,000 522,306 306,352
(13,080)
68,643,776 813,844,000 414,603,808 214,497,711 650,949,00
41,388,736 652,685,000 370,733,174 110,092,943 548,029,00
4,294,096 56,881,000 14,500,000 28,767,00
2,050,577 34,388,000 11,737,264 2,871,354 21,997,00
137,00
29,040,788 14,532,00
13,935,568
71,691
1,354,000 33,136 13,00
47,805,100 745,308,000 410,906,006 142,038,221 613,475,00
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GHANA COMMERCIAL BANK LTD.
FINANCIAL RATIO ANALYSIS
Balance Sheet
Assets
Cash In Hand & Balances with BOG
Due From Other Banks
Short Term Investments
Medium Term Investments
Loans and Advances
Other Loans and Advances
Investment in Subsidiaries
Investments Securities - Avail for Sale
Investments Securities - Fair Value
Deferred Tax Assets
Other Assets
Property Plant and Equipment
Other Investments
Investment Properties
Long term Operating lease prepaid
Derivative Financial Instruments
Intangible Asset
Prepayment
Trading Assets
Current Tax Asset
Leasing and Hire Purchase Receivable
Pledged assets
National Stabilization Levy
Goodwill
Total Assets
Customer Deposits
Due to Other Banks
Accruals and other Liabilities
Current Tax Liabilities
Borrowings
Provisions
Managed Funds
Medium Term Loan
Long Term Bonds
Long Term Loans
Retirement Benefit Obligations
Derivative Financial Instruments
Taxation
Deferred Tax Liabilities
Deferred Income
Total Liabilities
21 22 23 24 25
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK
TRUST BANK
39,970,284 41,454,000 37,533,080 34,219,745 17,481,00
70,230,986 79,233,000 100,015,735 87,729,700
36,843,017 96,783,000 57,014,671 164,064,856 29,956,00
27,498,000
225,514,896 249,087,000 137,160,748 87,195,196 18,211,00
6,024,583
374,364 1,275,000 103,571 53,828
5,544,813 24,266,000 6,919,963 20,730,366 2,149,00
19,582,323 20,591,000 16,623,914 7,279,536 6,338,00
123,014,00
2,492,371 669,000 246,836 47,253 526,00
59,281,366
406,577,637 540,856,000 414,899,884 401,320,480 197,675,00
338,989,441 410,615,000 286,891,866 310,547,778 91,845,00
0 11,407,00
8,926,832 45,094,000 189,945 15,491,351 3,096,00
1,062,000 600,180 3,587,597 3,598,00
18,357,024 5,205,000 8,450,109
21,337,753
1,267,966 0 0 457,00
367,541,263 461,976,000 317,469,853 329,626,726 110,403,00
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GCB SCB BBG ECOBANK HFC BANK
Shareholders Funds
Stated Capital 72,000,000 61,131,000 115,046,000 100,000,000 44,663,83
Retained Earnings
Preference Shares
Capital Surplus 1,796,395 161,000 15,989,000 4,634,13
Income Surplus 85,993,825 32,049,000 6,219,000 72,566,000 5,570,13
Statutory Reserve Fund 50,207,541 46,430,000 54,910,000 36,980,000 11,529,17
Regulated Credit Risk Reserve 45,075,493 29,319,000 60,238,000 2,111,000 4,096,61
Deposit for Shares
House Development Reserve 0 743,68
Other Reserves 0 27,052,000 402,86
Share Deals Account 0 24,85
AFS Reserves 0 5,691,000
Minority Interest 204,16
Total Share Holders Funds 255,073,254 195,981,000 242,265,000 227,646,000 71,869,46
Balance Check - - - - -
Earning Assets 1,812,285,159 1,409,816,000 1,343,527,000 1,300,571,000 291,821,82
Profit and Loss Statement GCB SCB BBG ECOBANK HFC BANK
Interest Income 387,483,004 213,941,000 192,796,000 141,526,000 54,417,74
Interest Expense (103,194,727) (61,193,000) (25,767,000) (32,463,000) (21,590,92
Net Interest Income 284,288,277 152,748,000 167,029,000 109,063,000 32,826,81
Commission and Fees 48,560,677 42,360,000 37,973,000 43,733,000 7,758,57
Fees and Commissions Expense (2,297,084) 0 (369,000) (944,000) (318,77
Net Fees and Commission 46,263,593 42,360,000 37,604,000 42,789,000 7,439,80
Gains less losses on fin transac (3,090,840) 0 7,246,000 20,209,000 1,927,26
Other Operating Income 3,517,743 22,917,000 273,000 4,267,000 136,46
Net Gains on Fin Instruments (FV) 12,314,000
Net Gain from Sale of Subsidiary 17,274,000
Sub-Total 426,903 22,917,000 37,107,000 24,476,000 2,063,73
Total Operating Income 330,978,773 218,025,000 241,740,000 176,328,000 42,330,35
Credit Impairment Loss (71,399,655) (13,576,000) (20,815,000) (5,762,000) (1,998,65
Net Operating Income 259,579,118 204,449,000 220,925,000 170,566,000 40,331,70
Operating Expenses (175,328,349) (102,936,000) (114,576,000) (83,742,000) (29,763,44
Operating Profit 84,250,769 101,513,000 106,349,000 86,824,000 10,568,25
Other Income 285,610 14,025,000 3,885,000 2,868,23
Other Expenses
Profit Before Exceptional Item 84,536,379 115,538,000 106,349,000 90,709,000 13,436,49
Exceptional Item 0 0 (20,723,000) 4,072,12
Profit Before Taxation 84,536,379 115,538,000 85,626,000 90,709,000 17,508,62
National Stabilization Levy (4,241,072) (5,076,000) (4,277,000) (4,536,000) (643,40
Taxation (24,861,909) (24,229,000) (22,105,000) (26,056,000) (4,119,95
Profit After Tax 55,433,398 86,233,000 59,244,000 60,117,000 12,745,26
Dividend
PAT to Income Surplus Account 55,433,398 86,233,000 59,244,000 60,117,000 12,745,26
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Shareholders Funds
Stated Capital
Retained Earnings
Preference Shares
Capital Surplus
Income Surplus
Statutory Reserve Fund
Regulated Credit Risk Reserve
Deposit for Shares
House Development Reserve
Other Reserves
Share Deals Account
AFS Reserves
Minority Interest
Total Share Holders Funds
Balance Check
Earning Assets
Profit and Loss Statement
Interest Income
Interest Expense
Net Interest Income
Commission and Fees
Fees and Commissions Expense
Net Fees and Commission
Gains less losses on fin transac
Other Operating Income
Net Gains on Fin Instruments (FV)
Net Gain from Sale of Subsidiary
Sub-Total
Total Operating Income
Credit Impairment Loss
Net Operating Income
Operating Expenses
Operating Profit
Other Income
Other Expenses
Profit Before Exceptional Item
Exceptional Item
Profit Before Taxation
National Stabilization Levy
Taxation
Profit After Tax
Dividend
PAT to Income Surplus Account
SAHEL MERCHANT AMAL ICB FIDELITY
30,059,071 25,000,000 7,200,000 60,000,000 25,990,00
(2,353,976)
1,800,000
6,630,000
(10,081,370) 19,064,000 2,726,00
16,042,000 7,817,701 7,559,074 4,434,00
679,375 4,068,773 7,254,392 790,00
(15,388,672)
181,600
3,534,00
20,838,676 68,536,000 3,697,802 72,459,490 37,474,00
- - - - -
51,230,909 694,660,000 313,729,810 172,429,018 566,941,00
SAHEL MERCHANT AMAL ICB FIDELITY
7,022,521 143,700,000 65,912,443 26,578,513 74,384,00
(2,945,064) (72,593,000) (45,749,125) (10,583,533) (45,231,00
4,077,457 71,107,000 20,163,318 15,994,980 29,153,00
1,604,041 20,872,000 10,072,609 2,199,787 10,413,00
1,604,041 20,872,000 10,072,609 2,199,787 10,413,00
782,283 7,915,000 1,253,309 3,186,523 7,337,00
782,283 7,915,000 1,253,309 3,186,523 7,337,00
6,463,781 99,894,000 31,489,236 21,381,290 46,903,00
(41,268,000) (20,039,810) (937,842) (5,904,00
6,463,781 58,626,000 11,449,426 20,443,448 40,999,00
(10,089,550) (50,603,000) (27,715,896) (13,140,052) (33,951,00
(3,625,769) 8,023,000 (16,266,470) 7,303,396 7,048,00
21,000 40,00
(3,625,769) 8,044,000 (16,266,470) 7,303,396 7,088,00
(3,625,769) 8,044,000 (16,266,470) 7,303,396 7,088,00
(132,171) (365,170)
(3,053,000) (333,617) (1,879,907) (2,090,00
(3,625,769) 4,991,000 (16,732,258) 5,058,319 4,998,00
(3,625,769) 4,991,000 (16,732,258) 5,058,319 4,998,00
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Shareholders Funds
Stated Capital
Retained Earnings
Preference Shares
Capital Surplus
Income Surplus
Statutory Reserve Fund
Regulated Credit Risk Reserve
Deposit for Shares
House Development Reserve
Other Reserves
Share Deals Account
AFS Reserves
Minority Interest
Total Share Holders Funds
Balance Check
Earning Assets
Profit and Loss Statement
Interest Income
Interest Expense
Net Interest Income
Commission and Fees
Fees and Commissions Expense
Net Fees and Commission
Gains less losses on fin transac
Other Operating Income
Net Gains on Fin Instruments (FV)
Net Gain from Sale of Subsidiary
Sub-Total
Total Operating Income
Credit Impairment Loss
Net Operating Income
Operating Expenses
Operating Profit
Other Income
Other Expenses
Profit Before Exceptional Item
Exceptional Item
Profit Before Taxation
National Stabilization Levy
Taxation
Profit After Tax
Dividend
PAT to Income Surplus Account
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK
25,100,000 60,396,000 76,228,261 74,659,061 77,937,00
(10,210,000) 6,894,958 (11,598,303) 3,634,00
5,500,000
1,830,498
6,458,796 10,081,000 13,798,244 4,956,331 4,368,00
147,080 18,613,000 508,568 3,676,665 1,333,00
39,036,374 78,880,000 97,430,031 71,693,754 87,272,00
- - - - -
338,613,482 452,601,000 294,191,154 338,989,752 48,167,00
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK
55,232,489 66,359,000 50,723,964 37,450,517 20,728,00
(29,831,951) (38,973,000) (18,424,129) (13,209,810) (5,651,00
25,400,538 27,386,000 32,299,835 24,240,707 15,077,00
9,015,289 16,166,000 11,904,395 14,902,828 1,803,00
9,015,289 16,166,000 11,904,395 14,902,828 1,803,00
11,498,000
1,787,613 6,593,000 4,442,534 7,771,116 5,845,00
1,787,613 18,091,000 4,442,534 7,771,116 5,845,00
36,203,440 61,643,000 48,646,764 46,914,651 22,725,00
(1,687,862) (12,639,000) (4,120,223) (4,721,885) (662,00
34,515,578 49,004,000 44,526,541 42,192,766 22,063,00
(29,878,867) (39,355,000) (25,128,969) (28,268,183) (9,760,00
4,636,711 9,649,000 19,397,572 13,924,583 12,303,00
1,187,889 58,694
0 0
5,824,600 9,649,000 19,456,266 13,924,583 12,303,00
0
5,824,600 9,649,000 19,456,266 13,924,583 12,303,00
(291,230) (482,000) (696,229)
(1,239,207) (4,026,000) (5,093,794) (4,012,105)
4,294,163 5,141,000 14,362,472 9,216,249 12,303,00
4,294,163 5,141,000 14,362,472 9,216,249 12,303,00
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Ratios
Capital Account Management Ratios
Leverage Multiplier (Av. Assets/Av Equity)
Cred t R sk Management Rat os (Asset
Quality)
Credit Impairment Charge/Gross Loans and
Advances
Earnings
Profit Before Tax Margin (PBT/Total Income)
Profit Margin (PAT/Total Income)
Asset Yield (Total Income/Av Assets)
Return on Av. Assets *
Return on Av. Equity *
Return on Av Earning Assets *
e n eres ncome arg n e n eresIncome/Average Earning Assets)Non Interest Income to Total Operating
Income
Yield on Interest Earning Assets
Cost Management Ratios
ver ea ur en ato peratng xpense-
Other Income/NII)Cost Income ratio (Operating Expense Total
Operating Income)
Interest Rate Risk Management Ratios
Assets Interest Yield (Gross Interest
Income/Average Earning Assets)
Break Even Yield (Interest Expense/Average
Assets)
Income
Interest Expense to Gross Interest Income
Funding Cost (Interest Expense to Deposits)
Liquidity and Investment Management
Ratios
Cash to Deposits Ratio
Liquid Assets to Deposits
Advances to Deps
Int Earning Investment to Total Deposit
Advances & Int earning Inv to Deps
Earning Assets to Total Assets
SAHEL MERCHANT AMAL ICB FIDELITY
SAHEL MERCHANT AMAL ICB FIDELITY
3.86 12.24 24.93 2.86 14.5
0.00% 18.18% 10.67% 1.98% 2.78
-56.09% 8.05% -51.66% 34.16% 15.10
-56.09% 5.00% -53.14% 23.66% 10.65
13.77% 12.47% 8.27% 10.70% 9.26
-7.72% 0.62% -4.39% 2.53% 0.99
-29.78% 7.62% -109.54% 7.23% 14.35
-11.56% 0.77% -5.64% 3.14% 1.13
13.00% 10.96% 6.79% 9.94% 6.61
36.92% 28.82% 35.97% 25.19% 37.84
17.26% 20.69% 21.01% 15.41% 13.12
208.11% 41.78% 87.50% 68.40% 80.60
156.09% 50.66% 88.02% 61.46% 72.39
22.38% 22.16% 22.20% 16.52% 16.86
9.39% 11.19% 15.41% 6.58% 10.25
58.06% 49.48% 30.59% 60.18% 39.19
41.94% 50.52% 69.41% 39.82% 60.81
7.12% 11.12% 12.34% 9.61% 8.25
22.96% 11.88% 14.10% 20.42% 10.70
88.35% 49.81% 48.04% 134.10% 75.42
58.39% 34.79% 50.68% 42.94% 38.69
17.91% 62.08% 28.08% 104.91% 37.05
76.29% 96.86% 78.76% 147.85% 75.74
74.63% 85.36% 75.67% 80.39% 87.09
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Ratios
Capital Account Management Ratios
Leverage Multiplier (Av. Assets/Av Equity)
Cred t R sk Management Rat os (Asset
Quality)
Credit Impairment Charge/Gross Loans and
Advances
Earnings
Profit Before Tax Margin (PBT/Total Income)
Profit Margin (PAT/Total Income)
Asset Yield (Total Income/Av Assets)
Return on Av. Assets *
Return on Av. Equity *
Return on Av Earning Assets *
e n eres ncome arg n e n eresIncome/Average Earning Assets)Non Interest Income to Total Operating
Income
Yield on Interest Earning Assets
Cost Management Ratios
ver ea ur en ato peratng xpense-
Other Income/NII)Cost Income ratio (Operating Expense Total
Operating Income)
Interest Rate Risk Management Ratios
Assets Interest Yield (Gross Interest
Income/Average Earning Assets)
Break Even Yield (Interest Expense/Average
Assets)
Income
Interest Expense to Gross Interest Income
Funding Cost (Interest Expense to Deposits)
Liquidity and Investment Management
Ratios
Cash to Deposits Ratio
Liquid Assets to Deposits
Advances to Deps
Int Earning Investment to Total Deposit
Advances & Int earning Inv to Deps
Earning Assets to Total Assets
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK
11.70 7.25 3.77 5.00 1.7
0.75% 5.07% 3.00% 5.42% 3.64
15.58% 15.65% 39.95% 29.68% 54.14
11.48% 8.34% 29.49% 19.64% 54.14
10.02% 12.68% 13.90% 13.99% 15.55
1.15% 1.06% 4.10% 2.75% 8.42
13.47% 7.67% 15.47% 13.74% 14.82
1.40% 1.30% 5.71% 3.29% 22.85
8.27% 6.95% 12.85% 8.65% 28.00
29.84% 55.57% 33.60% 48.33% 33.65
16.61% 14.66% 17.24% 11.05% 43.03
77.46% 84.67% 40.76% 55.14% 52.78
82.53% 63.84% 51.66% 60.25% 42.95
17.97% 16.84% 20.18% 13.36% 38.50
9.71% 9.89% 7.33% 4.71% 10.50
45.99% 41.27% 63.68% 64.73% 72.74
54.01% 58.73% 36.32% 35.27% 27.26
8.80% 9.49% 6.42% 4.25% 6.15
11.79% 10.10% 13.08% 11.02% 19.03
45.15% 52.96% 67.82% 92.10% 51.65
66.53% 60.66% 47.81% 28.08% 19.83
10.87% 30.27% 19.87% 52.83% 32.62
77.39% 90.93% 67.68% 80.91% 52.44
83.28% 83.68% 70.91% 84.47% 24.37
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GCB SCB BBG ECOBANK HFC BANK
Ratios GCB SCB BBG ECOBANK HFC BANK
Capital Account Management Ratios
Leverage Multiplier (Av. Assets/Av Equity)
Credit Risk Management Ratios (Asset
Quality)
Credit Impairment Charge Gross Loans and
Advances 24.00 11.00 17.00 6.00 4.0
Earnings
Profit Before Tax Margin (PBT/Total Income) 15.00 3.00 7.00 2.00 5.0
Profit Margin (PAT/Total Income) 17.00 2.00 7.00 3.00 5.0
Asset Yield (Total Income/Av Assets) 4.00 8.00 5.00 17.00 9.0
Return on Av. Assets * 14.00 2.00 6.00 3.00 5.0
Return on Av. Equity * 9.00 1.00 3.00 4.00 8.0Return on Av Earning Assets * 15.00 2.00 7.00 8.00 5.0
Income/Average Earning Assets) 3.00 12.00 6.00 19.00 7.0
Non Interest Income to Total Operating
Income 26.00 16.00 25.00 7.00 24.0
Yield on Interest Earning Assets 4.00 20.00 3.00 24.00 8.0
Cost Management Ratios
ver ea ur en ato peratng xpense-
Other Income/NII) 7.00 2.00 9.00 3.00 16.0Cost Income ratio (Operating Expense Total
Operating Income) 11.00 4.00 5.00 6.00 19.0
Interest Rate Risk Management Ratios
Assets Interest Yield (Gross Interest
Income/Average Earning Assets) 9.00 16.00 21.00 25.00 6.0
Break Even Yield (Interest Expense/Average
Assets) 8.00 6.00 2.00 3.00 14.0
Income 5.00 7.00 1.00 3.00 13.0
Interest Expense to Gross Interest Income 5.00 7.00 1.00 3.00 13.0
Funding Cost (Interest Expense to Deposits) 10.00 8.00 2.00 3.00 25.0
L qu d ty and Investment Management
Ratios
Cash and liquid assets to Deposits Ratio 8.00 20.00 9.00 19.00 4.0
Liquid Assets to Deposits 13.00 19.00 3.00 7.00 4.0
Advances to Deps 12.00 20.00 21.00 18.00 1.0
Int Earning Investment to Total Deposit 15.00 5.00 24.00 7.00 6.0
Advances & Int earning Inv to Deps 12.00 9.00 26.00 13.00 2.0
Earning Assets to Total Assets 12.00 6.00 14.00 3.00 16.
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Ratios
Capital Account Management Ratios
Leverage Multiplier (Av. Assets/Av Equity)
Credit Risk Management Ratios (Asset
Quality)
Credit Impairment Charge Gross Loans and
Advances
Earnings
Profit Before Tax Margin (PBT/Total Income)
Profit Margin (PAT/Total Income)
Asset Yield (Total Income/Av Assets)
Return on Av. Assets *
Return on Av. Equity *Return on Av Earning Assets *
Income/Average Earning Assets)
Non Interest Income to Total Operating
Income
Yield on Interest Earning Assets
Cost Management Ratios
ver ea ur en ato peratng xpense-
Other Income/NII)Cost Income ratio (Operating Expense Total
Operating Income)
Interest Rate Risk Management Ratios
Assets Interest Yield (Gross Interest
Income/Average Earning Assets)
Break Even Yield (Interest Expense/Average
Assets)
Income
Interest Expense to Gross Interest Income
Funding Cost (Interest Expense to Deposits)
L qu d ty and Investment Management
Ratios
Cash and liquid assets to Deposits Ratio
Liquid Assets to Deposits
Advances to Deps
Int Earning Investment to Total Deposit
Advances & Int earning Inv to Deps
Earning Assets to Total Assets
SAHEL MERCHANT AMAL ICB FIDELITY
SAHEL MERCHANT AMAL ICB FIDELITY
1.00 26.00 25.00 7.00 10.0
26.00 23.00 25.00 8.00 22.0
26.00 23.00 25.00 8.00 21.0
12.00 15.00 25.00 21.00 24.0
26.00 23.00 25.00 15.00 22.0
25.00 21.00 26.00 22.00 16.026.00 23.00 25.00 16.00 22.0
8.00 14.00 23.00 15.00 24.0
9.00 18.00 10.00 21.00 8.0
12.00 6.00 5.00 18.00 23.0
26.00 6.00 25.00 19.00 22.0
26.00 7.00 25.00 15.00 20.0
5.00 10.00 8.00 20.00 18.0
15.00 21.00 25.00 10.00 19.0
15.00 18.00 26.00 14.00 23.0
15.00 18.00 26.00 14.00 23.0
14.00 5.00 3.00 8.00 13.0
2.00 21.00 15.00 5.00 24.0
6.00 21.00 22.00 2.00 8.0
13.00 23.00 14.00 19.00 22.0
21.00 3.00 16.00 2.00 10.0
20.00 8.00 18.00 3.00 21.0
21.00 4.00 19.00 15.00 2.0
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Ratios
Capital Account Management Ratios
Leverage Multiplier (Av. Assets/Av Equity)
Credit Risk Management Ratios (Asset
Quality)
Credit Impairment Charge Gross Loans and
Advances
Earnings
Profit Before Tax Margin (PBT/Total Income)
Profit Margin (PAT/Total Income)
Asset Yield (Total Income/Av Assets)
Return on Av. Assets *
Return on Av. Equity *Return on Av Earning Assets *
Income/Average Earning Assets)
Non Interest Income to Total Operating
Income
Yield on Interest Earning Assets
Cost Management Ratios
ver ea ur en ato peratng xpense-
Other Income/NII)Cost Income ratio (Operating Expense Total
Operating Income)
Interest Rate Risk Management Ratios
Assets Interest Yield (Gross Interest
Income/Average Earning Assets)
Break Even Yield (Interest Expense/Average
Assets)
Income
Interest Expense to Gross Interest Income
Funding Cost (Interest Expense to Deposits)
L qu d ty and Investment Management
Ratios
Cash and liquid assets to Deposits Ratio
Liquid Assets to Deposits
Advances to Deps
Int Earning Investment to Total Deposit
Advances & Int earning Inv to Deps
Earning Assets to Total Assets
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK
3.00 19.00 12.00 21.00 15.0
21.00 19.00 4.00 10.00 1.0
20.00 22.00 4.00 13.00 1.0
22.00 13.00 11.00 10.00 6.0
20.00 21.00 4.00 12.00 1.0
19.00 20.00 14.00 18.00 15.019.00 21.00 4.00 14.00 1.0
21.00 22.00 10.00 20.00 1.0
17.00 1.00 13.00 2.00 12.0
14.00 21.00 13.00 25.00 1.0
21.00 24.00 5.00 14.00 13.0
23.00 17.00 9.00 14.00 1.0
15.00 19.00 13.00 24.00 1.0
16.00 17.00 12.00 5.00 20.0
19.00 22.00 11.00 10.00 6.0
19.00 22.00 11.00 10.00 6.0
12.00 9.00 16.00 21.00 18.0
22.00 26.00 18.00 23.00 6.0
23.00 18.00 11.00 5.00 20.0
8.00 10.00 16.00 24.00 26.0
23.00 14.00 18.00 4.00 12.0
19.00 11.00 23.00 17.00 25.0
11.00 9.00 23.00 7.00 26.0
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GHANA COMMERCIAL BANK LTD.
FINANCIAL RATIO ANALYSIS
1 2 3 4GCB SCB BBG ECOBANK
Balance Sheet
Assets
Cash In Hand & Balances with BOG 149,406,000 281,509,000 155,456,000 104,162,000
Due From Other Banks 186,307,292 130,189,000 110,751,000 442,806,000
Short Term Investments 106,784,149 121,375,000 268,534,000
Medium Term Investments 110,000,000 359,138,000 0
Net Loans and Advances 1,265,516,727 408,538,000 513,717,000 456,159,000
Other Loans and Advances
Investment in Subsidiaries 0 100,000
Investments Securities - Avail for Sale 10,627,231 0 427,362,000 24,363,000
Investments Securities - Fair Value 78,419,000
Deferred Tax Assets 8,527,324 2,983,000 30,734,000
Other Assets 35,842,204 84,791,000 36,988,000 40,665,000
Property Plant and Equipment 49,655,322 15,590,000 51,918,000 44,015,000
Other Investments
Investment/Leasehold Properties 0
Long Term Operating Lease Prepaid
Derivative Financial Instruments 0 37,977,000
Intangible Asset 0 0 3,630,000
Prepayment
Trading Assets
Current Tax Assets
Leasing and Hire Purchase Receivable 0 2,540,000
Pledged Assets 0National Stabilization Levy 1,884,000
Goodwill
Total Assets 1,922,666,249 1,404,213,000 1,445,206,000 1,386,874,000
Customer Deposits 1,259,470,137 833,084,000 933,888,000 922,077,000
Due to Other Banks 0 11,435,000 208,987,000 90,127,000
Accruals and other Liabilities 121,670,954 90,597,000 62,092,000 84,703,000
Current Tax Liabilities 6,282,316 6,616,000 908,000
Borrowings 331,800,000 275,516,000 82,499,000
Provisions 0 27,387,000
Managed Funds
Medium Term Loan 0
Long Term Bonds 0 9,937,000
Long Term Loans 0
Retirement Benefit Obligations 0 5,969,000
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Taxation
Derivative Financial Instruments 0 41,855,000
Deferred Tax Liabilities 0 0 1,147,000
Deferred Income 0 0 0
Total Liabilities 1,719,223,407 1,244,635,000 1,262,728,000 1,181,461,000
Shareholders Funds
Stated Capital 72,000,000 61,131,000 115,046,000 100,000,000
Retained Earnings
Preference Shares
Capital Surplus 1,344,619 161,000 15,491,000
Income Surplus 49,510,109 57,339,000 (22,170,000) 59,041,000
Statutory Reserve Fund 43,752,937 37,404,000 25,288,000 29,654,000
Regulated Credit Risk Reserve 36,835,177 0 58,861,000 2,716,000
Deposit for Shares
House Development Reserve 0
Other Reserves 0 3,704,000 (1,489,000)
Share Deals Account 0
Availabe For Sale Reserves 0 5,292,000
Minority Interest
Total Share Holders Funds 203,442,842 159,578,000 182,478,000 205,413,000
Balance check - - - -
Earning Assets 1,679,235,399 1,019,340,000 1,051,830,000 1,191,862,000
Profit and Loss Statement GCB SCB BBG ECOBANK
Interest Income 266,018,982 155,492,000 197,325,000 131,379,000
Interest Expense (134,311,684) (36,073,000) (55,691,000) (48,922,000)
Net Interest Income 131,707,298 119,419,000 141,634,000 82,457,000
Commission and Fees 56,636,297 37,192,000 30,077,000 44,204,000
Fees and Commissions Expense (813,269) 0 (637,000) (2,052,000)
Net Fees and Commission 55,823,028 37,192,000 29,440,000 42,152,000
Gains less losses on fin transac 10,500,824 0 17,359,000 28,148,000
Other Operating Income 4,192,701 25,889,000 271,000 1,617,000
Net Gains on Fin Instruments (FV) 567,000
Net Gain from Sale of Subsidiary 0
Sub-Total 14,693,525 25,889,000 18,197,000 29,765,000
Total Operating Income 202,223,851 182,500,000 189,271,000 154,374,000
Credit Impairment Loss (36,675,111) (15,074,000) (60,882,000) (9,518,000)
Net Operating Income 165,548,740 167,426,000 128,389,000 144,856,000
Operating Expenses (140,657,594) (83,712,000) (141,584,000) (77,681,000)
Operating Profit 24,891,146 83,714,000 (13,195,000) 67,175,000
Other Income 270,833 5,092,000 5,514,000
Other Expense
Profit Before Exceptional Item 25,161,979 88,806,000 (13,195,000) 72,689,000
Exceptional Item (4,521,708) 0 (10,311,000)Profit Before Taxation 20,640,271 88,806,000 (23,506,000) 72,689,000
National Stabilization Levy 0 (2,093,000) (1,641,000)
Taxation (1,785,683) (24,124,000) (17,195,000)
Profit After Tax 18,854,588 62,589,000 (23,506,000) 53,853,000
Dividend
PAT to Income Surplus Account 18,854,588 62,589,000 (23,506,000) 53,853,000
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11 12 13 14 15 16 17 18 19SAHEL MERCHANT AMAL ICB FIDELITY UTBANK STANBIC LTD UNI BANK TT BANK
2,543,278 65,457,000 27,719,695 18,416,009 34,178,000 397,000 72,590,000 30,409,604 33,822,727
3,483,325 172,841,000 43,698,422 4,425,472 39,887,000 39,490,000 84,261,000 22,053,188 42,548,222
0 93,487,000 73,716,629 110,963,054 99,164,000 61,000 79,066,000 23,952,405 39,723,210
0 175,279
7,923,377 336,207,000 162,655,235 33,824,895 176,524,000 138,281,000 261,374,000 110,772,545 173,950,282
0
114,786
0
8,892,000
2,134,715 95,250,000 25,254,041 10,519,946 6,576,000 22,943,000 42,506,000 12,319,689 17,262,569
6,040,889 14,165,000 7,510,950 1,719,749 5,190,000 6,921,000 11,401,000 20,385,098 4,009,501
1,124,000 6,303,946 3,196,170 129,000 202,000
9,709,000 0
5,925,000
213,420 401,000 257,347 782,000 42,000 312,000 232,795
1,360,823
48,000 138,978,000
635,000 406,890 0 87,411
3,786,000
2,778,368 8,810,0002,437 0 0
0
25,232,158 789,276,000 346,858,918 185,268,071 362,478,000 211,921,000 714,115,000 219,979,940 311,751,306
19,173,121 510,624,000 300,980,131 85,043,133 295,149,000 165,275,000 499,729,000 184,843,593 163,850,105
1,000,518 100,719,000 0 20,010,000 0 91,483,000 0 59,337,209
1,488,147 114,160,000 14,248,669 2,994,891 11,978,000 23,226,000 11,456,000 9,374,801 28,850,845
639,000 347,000 0
29,826,848 0 5,468,435 18,426,510
237
6,986,000
0
4,766,582 2,000,000
57,648 0
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21 22 23 24 25 26PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK ZENITH BANK
TRUST BANK
30,377,284 39,163,000 19,563,901 35,323,105 27,553,000 268,425,000
59,493,141 60,333,000 64,432,387 60,513,931
33,931,842 63,003,000 36,914,191 123,091,595 46,583,000 81,121,000
3,117,000
182,511,388 208,894,000 107,280,935 37,979,690 12,933,000 187,857,000
277,583 2,989,000 0 0
12,062,221 33,832,000 7,596,235 3,180,554 2,093,000 2,617,000
13,512,307 19,790,000 14,594,726 9,465,067 5,159,000 13,103,000
6,125,317 814,000
2,149,000
1,410,672 669,000 179,471 364,000 18,000
497,000
35,261,780 47,253 0
339,701,755 431,790,000 285,823,626 269,601,195 94,685,000 556,601,000
250,570,467 329,464,000 179,980,817 199,790,681 6,978,000 468,513,000
0 2,407,000 0
18,235,323 37,704,000 493,306 6,926,903 3,409,000 9,455,000
4,307,000 4,818,472 371,442 172,000 0
45,100,397 5,105,000 12,273,749 2,664,000 0
0
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0
1,053,358 58,264 34,664 288,000 2,946,000
314,959,545 376,580,000 197,624,608 207,123,690 15,918,000 480,914,000
7,100,000 31,806,000 76,228,261 74,659,061 77,927,000 61,221,000
561,000 2,484,123 0 (106,000) 2,690,000
5,500,000
6,320,562 (13,707,718)
5,456,920 7,511,000 7,956,376 348,206 227,000 11,776,000
364,728 5,271,000 1,530,258 1,177,956 719,000 0
10,061,000
24,742,210 55,210,000 88,199,018 62,477,505 78,767,000 75,687,000
- - - - - -
275,936,371 335,347,000 208,627,513 221,585,216 59,516,000 268,978,000
PRUDENTIAL INT CONTINENTAL GUARANTY UBA ACCESS BANK ZENITH BANK
49,113,009 67,826,000 43,208,605 26,513,379 5,949,000 66,833,000
(30,031,291) (48,585,000) (14,694,395) (12,947,289) (1,974,000) (44,050,000)
19,081,718 19,241,000 28,514,210 13,566,090 3,975,000 22,783,000
8,093,466 14,963,000 5,401,101 7,570,451 148,000 13,501,000
8,093,466 14,963,000 5,401,101 7,570,451 148,000 13,501,000
9,601,000
1,946,240 1,109,000 4,975,146 5,849,921 3,190,000 14,157,000
17,695,000
1,946,240 18,804,000 4,975,146 5,849,921 3,190,000 23,758,000
29,121,424 53,008,000 38,890,457 26,986,462 7,313,000 60,042,000
(1,498,555) (11,107,000) (2,258,002) (3,743,459) (542,000) (10,491,000)
27,622,869 41,901,000 36,632,455 23,243,003 6,771,000 49,551,000
(24,561,478) (33,744,000) (8,710,059) (22,107,599) (5,686,000) (30,502,000)
3,061,391 8,157,000 27,922,396 1,135,404 1,085,000 19,049,000
568,970 4,399
0 (8,572,848) 0 0
3,630,361 8,157,000 19,353,947 1,135,404 1,085,000 19,049,000
(810,822)3,630,361 8,157,000 18,543,125 1,135,404 1,085,000 19,049,000
(201,488) (204,000) (28,385) (462,000)
(392,468) (1,491,000) (4,817,138) (410,606) (245,000) (5,188,000)
3,036,405 6,462,000 13,725,987 696,413 840,000 13,399,000
3,036,405 6,462,000 13,725,987 696,413 840,000 13,399,000
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260237
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Ratios
Capital Account Management Ratios
Leverage Multiplier (Av. Assets/Av Equity)
Credit Risk Management Ratios (Asset Quality)
Credit Impairment Charge/Gross Loans and Advances
Earnings
Profit Before Tax Margin (PBT/Total Income)
Profit Margin (PAT/Total Income)
Asset Yield (Total Income/Av Assets)
Return on Av. Assets *
Return on Av. Equity *
Return on Av Earning Assets *Net Interest Income Margin (Net Interest Income/Average Earning
Assets)
Non Interest Income to Total Operating Income
Yield on Interest Earning Assets
Cost Management Ratios
Overhead Burden Ratio (Operating Expense-Other Income/NII)
Cost Income ratio (Operating Expense/Total Operating Income)
Interest Rate Risk Management Ratios
Assets Interest Yield (Gross Interest Income/Average Earning Assets)
Break Even Yield (Interest Expense/Average Assets)
Net Interest Income to Gross Interest Income
Interest Expense to Gross Interest Income
Funding Cost (Interest Expense to Deposits)
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Liquidity and Investment Management Ratios
Cash and liquid assets to Deposits Ratio
Liquid Assets to Deposits
Advances to Deps
Int Earning Investment to Total Deposit
Advances & Int earning Inv to Deps
Earning Assets to Total Assets
Total Income
Liquid Assets
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Average Assets/Average Equity
Credit Impairment Charge/Gross Advances
Profit Before Tax/Total Income
Profit After Tax/Total Income
Total Income/Average Assets
Profit After Tax/Average Assets
Profit After Tax/Average Equity
Profit After Tax/Average Earning Assets
Net Interest Income/Average Earning Assets
Non Interest Income to Total Operating Income
Gross Interest Income to Earning Assets
Operating Expense-Other Income/NII
Operating Expense/Total Operating Income
Gross Interest Income/Average Earning Assets
Interest Expense/Average Assets
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Net Interest Income plus operating and other income