finance 2b2

8/3/2019 Finance 2b2

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Introduction.

Humorist and Poat Ogden once wrote Bankers are just like anybody else, except richer.

It turns out that statement may or may not be true, a lot depends upon how succesful their

banks are as performers in the financial markert place indeed, in todays world, bankers

and their competitors are under great pressure to perform well all the time.

Purpose of report.

The report aims to analyze, evaluate and compare the financial performance of the three

banks within three years. Banks involved are Affin Holdings Berhad, Alliance Financial

Group Berhad and Public Bank Berhad


2/28

AFFIN BANK.

Income Statement for year ended 31 Dec 2007,2008,2009.

Revenue

Interest income

Interest expenses

Net interest income

Islamic banking income

Other operating income

Other operating expenses

Operating profit before loan and

financing loss and provision

Allowances for losses on loans, advancesand financing

Impairment losses

Operating profit

Finance cost

Share of results of a jointly controlled entity

Share of results of associate

Profit before taxation and zakat

Taxation

Zakat

Net profit for the financial year attributable

to equity holders of the Company

09 RM000

168,888

12,265

-

12,265

-

12,265156,632

168,89(7,426)

161,471

-

(12,143)

149,328

(11,031)

-

-

138,297

(38,374)

-

99,923

08RM000

141,382

10,896

-

10,896

-

10,896130,498

141,394(7,396)

133,998

-

-

-

133,998

(12,112)

-

-

121,886

(29,457)

-

92,429

07RM000

421,587

7,023

-

7,023

-

7,023414,576

421,599(6,858)

414,741

-

(5,784)

-

408,957

(29,439

-

-

379,518

(104,473)

-

275,045


3/28

AFFIN BANK

Balance Sheet for year ended 31Dec 2007,2008,2009

ASSETS

Cash and short-term funds

Deposits and placements with banks

and other financial institutions

Securities held-for-trading

Securities available-for-saleSecurities held-to-maturity

Loans, advances and financing

Statutory deposits with Bank NegaraMalaysia

Investment in subsidiaries

Amount due from subsidiaries

Investment in jointly controlled entities

Investment in associateTrade debtors

Other assets

Taxation recoverable

Deferred tax assets

Property and equipment

Land held for sale

Intangible assets

TOTAL ASSETS

LIABILITIES AND EQUITY

Deposits from customers

Deposits and placements of banks

and other financial institutions

Bills and acceptances payable

Trade creditors

Recourse obligation on loans sold toCagamas Berhad

Other liabilities

Amount due to subsidiaries

Provision for taxationDeferred tax liabilities

BorrowingsTOTAL LIABILITIES

EQUITY

Share capital

Share premium

Reserves

09RM000

193,628

51,009

-

-

--

-

3,795,474

300,000

128,520

10,597

-

1,148

5,500-

937

-

15

4,486,828

-

-

-

-

-

101,357

839,206

-166

300,0001,240,729

1,494,371

1,399,980351,748

08RM 000

34,293

295,121

-

-

--

-

3,807,617

598

120,870

10,597

-

3,706

13,509-

1,104

-

2

4,287,417

-

-

-

-

-

5,676

839,122

-1,191

200,0001,045,989

1,494,367

1,399,970347,091

07 RM000

238,213

230,000

-

-

--

-

3,807,617

-

111,180

10,597

-

1,201

35,350-

1,245

-

-

4,435,403

-

-

-

-

-

9,176

798,715

-219

400,0001,208,110

1,486,981

1,397,183343,129


4/28

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

3,246,099

4,486,828

3,241,428

4,287,417

3,227,293

4,435,403


5/28

Affin bank Income Statement

Interest income in 2009 recorded the highest number of 12.2j rm. It recorded an increase

of rm 1.4j or 12.9% over the previous year.

Other operating income also recorded the highest figure recorded in 2007 with rm 156.6j,

an increase of rm 26.2j from a year ago. 2008, it suffered a decline of rm 284.1j or 68%

over the previous year to rm 130.4j. In 2007, it reached the highest number of 414.5j rm

during the period.

After rejecting other operating Expense, in 2007 still reached the highest number ofrecorded 414.7j rm. In 2008 it declined by rm280.8j or 67.7% over the previous year. In

2009, a slight increase of rm27.5j or 20.5% to rm161.4j.

Allowances for losess on loans, advances and financing did not record any data during

the period. Impairment losses rm 12.1j record numbers increased by rm6.4j or 112%

compared to 2007. 2007 it recorded a rm 5.7j. In 2008 it did not record any data.

Year 2007 continues to lead with the highest recorded a record operating profit compared

to other years during the period. It recorded a number rm 275j or 205% to rm 133.9j.

Finance costs padsa highest figure recorded in 2007 registering a decline of rm rm29.4j

and 17.3j or 58.8% in 2008 to rm12.1j. 2009 it declined further by rm 1.1j or 9% to 11J.

After deducting taxes and charity, the net profit for the year was the highest figure

recorded in 2007. It recorded rm275j. 2008 it declined by rm 182.6j or 66.4% to rm92.4j

year. 2009 it rose again by rm 7.5j or 8% to rm99.9j.


6/28

AFFIN BANK BALANCE SHEET.

Asset.

Investment in Subsidiaries to be the largest in total assets over the period. It represents

84% of the total assets in 2009, 90.4% in 2008, and 86.3% in 2007. It is the highest figure

recorded in 2008 and 2007 with record figures 3.8b rm. No increase in 2008. In 2009, it

declined by rm 0.1b or 2.6% to rm3.7b

Cash and short term funds became the second largest contributor in 2007, representing

5.4% of total assets for the year. A record numbers rm238.2j 2008, a decline of Rm 204j,

or 85.7% to rm 34.2j. 2009, it rose again to rm 193.6j rm159.4j or an increase of 466%.

Deposits and Placements with Banks and other financial Institutions to be the second

largest in 2008 representing 6.9% of total assets during the year with record numbers

295.1j rm. In 2007, it declined by 65.1j or 28.3%. In 2009, it declined by rm244j or

82.7% over 2008.

Amount due from Subsidiaries become the second largest contributor in 2009

representing 6.8% of total assets during the year. It recorded a figure 4.4b rm 300j of the

total assets. It declined in 2008 by rm299.4j or 99.8% to rm 0.598j.

The placing of assets in accordance with changing priorities from year to year. However,

investment in Subsidiaries is a priority every year Affin Bank.

Total assets recorded the highest figure in 2009 with a record number rm 4.48b, followed

in 2007 declined by rm rm 4.43b 0.05b or 1.1%. In 2008 he recorded a declining number

of rm rm 4.28b 0.15b or 3.4%

Total liabilities recorded the highest figure in 2009 does not include equity shareholders.

It recorded an increase of rm rm 1.2b 0.2b or 20%. In 2008 he recorded rm 1b, a decline

of rm 0.2b or 16% compared to 2007 which recorded figures 1.2b rm.


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The main contributor to total assets is the amount due to subsidieries with a record

number of 2009 0.839b rm. It increased by rm 0.0001b compared to 2008. In 2008 he

recorded rm 0.714b declined by 17.5%.

The second largest contributor of borrowings is the highest figure recorded in 2007 with a

record rm 0.4b. In 2008 declined by 50% to 0.2b rm. In 2009 it increased slightly by 50%

to rm0.3b.

Distribution of the highest equity in 2009. It recorded an increase of rm rm 3.246b 0.005b

or 1:54% from the previous year. In 2008, he recorded rm 3.241b, 0.014b rm or an

increase of 0.4% from the previous year.

Ratio analysis

Gross profit margin

After tax profit margin

Return on Asset

Return on equity

09

7.2%

59.1%

2.20%

3.04%

08

7.6%

65.3%

2.14%

2.83%

07

1.7%

65.3%

6.2%

8.5%


8/28

ALLIANCE BANK

Income statement for year ended 30 June 2007,2008,2009

Operating revenue

Interest incomeInterest expense

Net interest income

Net income from Islamic banking business


Net income

Other operating expenses

Operating profit

(Allowance)/write-back for losses

on loans, advances and financingImpairment net of write-back

Profit before taxation

Taxation

Profit for the period

Attributable to:

Equity holders of the Company

Minority interests

Profit for the period

Earnings per share (sen):

- Basic- Diluted

09 RM000

3 87,894

2 76,127(2 76,127)1 41,821

5 8,888

2 00,709

5 2,954

2 53,663

(136,982)

1 16,681

(25,017)

(29,221)

6 2,443

(16,248)4 6,195

4 6,221

(26)

4 6,195

3 .03.0

08RM000

4 21,472

3 14,913(133,802)1 81,111

3 9,155

2 20,266

6 9,151

2 89,417

(139,375)

1 50,042

2 0,300

(3,378)

1 66,964

(42,690)1 24,274

1 24,349

(75)

1 24,274

8 .18 .1

07RM000

402,027

300,016(151,335)148,681

38,437

187,118

66,615

253,733

(138,150)

115,583

57,840

(41,860)

131,563

(36,419)95,144

95,157

(13)

95,144

7.07-


9/28

ALLIANCE BANK

Balance sheet for year ended 30june 2007,2008,2009

Alliance bank.

ASSETS

Cash and short-term fundsDeposits and placements with banks and

other financial institutions

Securities held-for-trading

Securities available-for-sale

Securities held-to-maturity

Derivative financial assets

Loans, advances and financing

Balances due from clients and brokersLand held for investment

Other assets

Tax recoverableStatutory deposits

Leasehold land

Property, plant and equipment

Intangible assets

Deferred tax assetsTOTAL ASSETS

LIABILITIES AND EQUITY

Deposits from customers

Deposits and placements of banks and other

financial institutions

Derivative financial liabilities

Recourse obligations on loans sold to CagamasBills and acceptances payable

Balances due to clients and brokersOther liabilities

Subordinated bonds

Long term borrowings

Provision for taxation

Deferred tax liabilities

Obligations on securities sold under repurchase

agreements

Short term borrowingsTOTAL LIABILITIES

TOTAL EQUITY


COMMITMENTS AND CONTINGENCIES

Net assets per share attributable to ordinary

equity holders of the Company (RM)*

09 RM000

3,614,628180,290

25,133

6,775,049

190,039

13,187

19,113,426

128,86128,922

176,744

62,840217,204

12,101

132,088

369,797

116,85731,157,166

24,256,165

1,651,561

26,185

42,82033,372

128,6621,008,758

600,000

600,000

28

1,209

-

-

28,348,760

2,808,40631,157,166

16,183,719

1.81

08 RM000

4869264341886

13671

3573523

649550

5739

16,419,074

7 8,7592 8,922

2 33,584

1 02,3777 22,196

1 2,240

1 38,522

3 54,911

1 65,79527,710,013

21,671,805

1,256,779

-

2 46,0716 3,915

6 3,9151,038,743

6 00,000

-

4 7,214

1 ,183

-

-

25,013,021

2,696,99227,710,013

14,036,363

1 .74

07 RM000

5,389,120991,602

180,018

3,666,354

1,112,939

-

13,664,006

451,63428,922

252,798

18,484599,010

10,858

145,695

327,762

130,84126,970,043

20,002,069

390,570

-

301,877878,958

308,527966,646

600,000

-

9,180

7,824

858,402

200,000

24,524,053

2,445,99026,970,043

10,221,296

1.58


10/28

Income statement

Operating revenue the highest figure recorded in 2008. It recorded rm 0.421b, increasing

by 8.8% from the year 2009 the operating revenue mencata lowest in three years. In

2009, he recorded rm 0.387b.

After deducting interest Expense, net interest income recorded in 2008 the highest

number of rm 0.181b, increasing by 28.3% from the year 2009, which recorded the

lowest figure in three years. In 2009, recorded rm 0.141b.

After receiving income from other sources, the Alliance for the highest net income in

2008, recorded rm rm 0.2536 b 0.289b compared to the year 2009, which showed the

lowest figure in three years. An increase of 14.2%

Operating profit the highest figure recorded in 2008 with a record rm 0.150b, increasing

by 30.4% from the year 2007, which recorded the lowest figures throughout the period.

The year 2007 recorded rm0.115b.

After deducting other expenses and losses in investment, and taxation and zakat, the

highest figure recorded net income in 2008 by rm 0.124b, increasing by 169% over 2009,

which recorded the lowest number of rm 0.046b.

Distribution of the highest equity in the year 2008, rm 0.124b. Year 2009 rm 0.046b, the

lowest figure over the period. Earning pershare 8.1 cents in 2008, the highest record

during the period.

The year 2008 is the most stable compared to 2009.2007. In 2009, Alliance Bank's

performance declined.

Alliance bank Balance Sheet.


11/28

Total assets of the highest in 2009 by rm 31.157b. It increased by rm 3.447b or 12.4%

compared with 2008 record numbers rm 27.710b.

The main contributors of assets in 2009 were loans, financing and advances. It

contributed rm 19.1b represents 61.4% of total assets. It was followed by securities

available for sale by rm 6.77b represents 21.8% of total assets.

Loans, advances and financing increased by rm 2.7b or 16% compared to 2008 which

recorded rm 16.41b

In 2008, the main contributor is the amount of assets loans, advances and financing

recorded rm 16.41b represents 59% of total assets. An increase from the previous year of

rm 2.8b, or 20.6%.

Loans, advances and financing is the highest contributor to total assets in 2007, the same

as the previous year. It recorded rm13.6b representing 50.6% of total assets.

Total liabilities excluding equity holders of the highest recorded in 2009, a total rm28.3b.

It increased from 2008 by rm 3.3b or 13.2%. In 2008, recorded rm 25.0b, higher by 4.1%

compared to 2007 which recorded rm 24.5b.

The main contributor is the deposit from customer liability, for the duration .. 2009

record rm24.2b or representing 78% of total assets that year .. 2008, 21b or 77%, and

2007 rm20b or 77% respectively of the total annual asset.

Total equity, respectively recorded 2.8b rm 2009, rm2.6b tahun2008 and rm2.4b

tahun2007.

Ratio 09 08 07


12/28

Gross profit margin


Return on asset

Return on equity

36.4%

11.9%

0.14%

1.64%

43%

29.4%

0.45%

4.8%

36.8%

23.6%

0.36%

0.36%

PUBLIC BANK BERHAD


13/28

INCOME STATEMANT FOR YEAR ENDED 31 DEC 2007,2008,2009

Operating revenue

Interest incomeInterest expense

Net interest income

Net income from Islamic banking business


Net income

Other operating expense

Operating profit

Allowance for loss on loans, advances and

financing

-general allowance

-other loan loss allowances

Impairment loss

Share of profit after tax of equity accounted

associated companies

Profit before zakat and tax expense

Tax expense and zakat

Profit for the year

Attribute to;Equity holders of the bank

Profit for the year

09RM 000

7,171,221

6,391,787(3,093,687)

3,298,100

-

3,298,100

1,213,958

4,512,058

(1,392,115)

3,119,943

(321,237)

(225,120)

(96,117)

(9,536)

2,789,170

-

2,789,170

(607,505)

2,181,665

2,181,665

2,181,665

08RM000

8,556,614

7,313,616(4,185,840)

3,127,776

445,884

3,573,660

1,028,098

4,601,758

(1,308,529)

3,293,229

(394,189)

(232,437)

(161,752)

(1,324)

2,897,716

-

2,897,716

(624,980)

2,272,736

2,272,736

2,272,736

09RM000

7,832,708

6,409,578(3,711,746)

2,697,832

478,224

1,253,834

1,253,834

4,429,890

(1,217,225)

3,212,665

(354,134)

(218,687)

(135,447)

(7,748)

2,850,783

-

2,850,783

(744,586)

2,106,197

2,106,197

2,106,197

PUBLIC BANK BERHAD

BALANCE SHEET FOR YEAR ENDED 31 DEC 2007,2008,2009


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ASSETS

Cash and short term funds

Deposits and placements with banks and other


Securities purchased under resale agreementsSecurities held for trading

Securities available for sale

Securities held to maturity

Loans advance and financing

Derivative financial assete

Other assete

Statutory deposits with central banks

Deferred tax assets

Investment in subsidiaries companies

Investment in associated companiesInvestment properties

Prepaid land lease payment

Property and equipment

Intangible assets

TOTAL ASSETS

LIABILITIES

Deposits from customer

Deposits and placements of banks and other


Bills and acceptances payable

Resource obligations on loans solad to cagamas

Derivative financial liabilies

Other liabilities

Borrowing

Subordinated notesInnovative Tier 1 capital securities

Non-innovative Tier 1 stapled securities

Provision for tax expense and zakat

Deferred tax liabilities

TOTAL LIABILITIES

EQUITY

Share capitalReserve

Treasure share

Equity attributable to equity holders of thebank

Minority interestTOTAL EQUITY


09RM000

31,868,626

3,115,967

-7,655,815

10,458,159

7,637,258

107,962,807

302,861

1,453,540

588,362

390,826

3,694,681

101,325-

13

650,968

695,393

176,576,601

135,387,490

20,783,929

612,730

21,763

243,396

1,399,378

-

3,355,5391,972,333

2,071,589

286,242

-

166,134,389

3,531,9267,491,924

9581,638)

10,442,212-

10,442,212

176,576,601

08RM000

29,564,959

3,834,326

4,762,40710,846,741

4,914,144

9,564,579

93,174,291

589,715

2,197,184

1,998,200

387,572

3,419,681

101,325-

15

648,322

695,393

166,698,854

124,090,859

17,092,906

3,062,374

4,537,277

442,654

1,503,433

-

4,198,2202,124,484

-

254,818

-

157,307,025

3,531,9267,134,015

(1,274,112)

9,391,829-

9,391,829

166,698,854

07RM000

32,606,147

3,069,166

12,006,5978,051,599

3,648,862

1,688,005

89,805,707

110,900

1,309,416

2,272,000

276,975

2,353,761

28,465-

17

548,090

695,393

158,471,100

126,424,828

9,346,834

3,452,296

3,956,404

147,084

1,199,506

-

2,468,5711,855,854

-

266,829

-

149,120,485

3,527,8917,096,621

(1,273,897)

9,350,615-

9,350,615


15/28


16/28

Public Bank's Income Statement.

The year 2008 recorded the highest number of rm 8.5b revenue. It declined by rm 1.4b or

16.4% in 2009. In 2007, he recorded rm 7.8b.

Interest income declined in 2009 to rm 6.3b, a decline of rm 1b or 14.2% over 2008. In

2008, he recorded rm 7b. In 2008 it increased by rm1b compared to 2007 rm6b.

Other operating income the highest figure recorded in 2007 with a record rm 1.25b. It

declined in 2008 by rm rm 0.04b to 1.21b, a decline of 3.2%

Net income registered a record high in 2008 to rm 4.5b, an increase of rm 0.2b or 4.5%

compared to 2007. 2007 record rm4.4b. In 2009, net income declined by rm 0.1b or 2.1%

to rm 4.5b.

In 2008, recorded the most losses of the allowance for losses on loans, advances and

financing with a record rm0.394 compared rm0.321b rm 0.354b in 2009 and 2007.

However, profit for the year was dominated in 2008 with a record high of rm 2.27b. An

increase of 8% compared to 2007. 2007 record rm 2.1b. In 2007 profit for the year

declined by 4.5% to rm 2.1b. The year 2008 is the most stable and prominent financial

performance


17/28

Public Bank's balance sheet

Asset.

Total assets of the highest in 2009 with a record compared to rm rm 176b 166b 158b rm

2008 and 2007. In 2008 increased by rm 8b or 5% compared to 2007. The increase in

2009 by rm 1b or 0.6% compared to 2008.

The main contributor to total assets are loans, advances and financing. In 2009 recorded a

rm 107b, an increase of rm 14b or 15% compared to 2008. In 2008 he recorded rm 93.1b,

an increase of rm89b.

The second largest contributor is cash and short term funds. Year 2009 Rm 31B,

increased by rm 2b or 6.8% compared to 2008 which recorded rm 29.5b. This figure

shows kemertosotan of rm 3b or 9.3b compared to 2007 which recorded rm 32b.

Liabilities do not include equity, the highest shown in 2009 with a record rm 166b,

followed in 2008 and 2007 rm rm 157b 149b. The biggest contributor is the Deposits

from customers of rm 135b, 2009, rm 124b 2008, and rm 126b in 2007.

This was followed by deposit and placemenths of Banks and other financial Institutions.

Rm 20.7b in 2009, 2008 rm 2007 rm 9b and 17b. 2009 increased by 17.6% compared to

2008. In 2008 increased by rm8b or 88%

Analysis ratio.

Gross profit margin


Return on asset

Return on equity

09

42.8%

30%

1.76%

20%

08

37.5%

25%

1.2%

23%

0728.5%

28%

1.3%

22%

Comparative performance of three banks (RM billion)


18/28

Income Statement

Revenue

Affin Bank

Alliance Bank

Public Bank

Net interest income

Affin Bank

Alliance Bank

Public Bank

Net income

Affin Bank

Alliance Bank

Public Bank

Balance Sheet

Asset

Affin Bank

Alliance Bank

Public Bank

Liabiliti not including equity

Affin Bank

Alliance Bank

Public Bank

Equity

09

0.168b

0.387b

7b

0.01b

0.14b

3.2b

0.09b

0.04b

2.1b

09

4.4b

31.1b

176b

1.2b

28.3b

166b

08

0.141b

0.421b

8.5b

0.01b

0.18b

3.1b

0.692b

0.124b

2.2b

08

4.2b

27.7b

166b

1b

25b

157b

07

0.42b

0.402b

7.8b

0.07b

0.14b

2.6b

0.27b

0.095b

2.1b

07

4.4b

26.9b

158b

1.2b

24b

149b


19/28

Affin Bank

Alliance Bank

Public Bank

Ratio Analysis

Gross profit margin

AFN BANK

ALNCE BANK

PB


AFN BANK

ALNCE BANK

PB

Return on asset

AFN BANK

ALNCE BANK

PB

Return on equity

AFN BANK

ALNCE BANK

PB

3.2b

2.8b

10.4b

7.2%

36.4%

42.8%

59.1%

11.9%

30%

2.2%

0.14%

1.76%

3.04%

1.64%

20%

3.2b

2.6b

9.39b

7.6%

43%

37.5%

65.3%

29.4%

25%

2.1%

0.45%

1.2%

2.8%

4.8%

23%

3.2b

2.4b

9.35b

1.7%

36.8%

28.5%

65.3%

23.6%

28%

6.2%

0.36%

1.3%

8.5%

0.36%

22%


20/28


21/28

Income statement (RM billion)

Revenue

0

1

2

3

4

5

6

7

8

9

2007 2008 2009

AFN BNK

ALNCE BNK

PB

Net interest income

0

0.5

1

1.5

2

2.5

3

3.5

2007 2008 2009

AFN BNK

ALNC BNK

PB

Profit for the year

0

0.5

1

1.5

2

2.5

2007 2008 2009

AFN BNK

ALNC BNK

PB


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Balance Sheet (RM billion)

Assets.

0

50

100

150

200

2007 2008 2009

AFN BNK

ALNC BNK

PB

Liability

0

50

100

150

200

2007 2008 2009

AFN BNK

ALNC BNK

PB

Equity

0

2

4

6

8

10

12

2007 2008 2009

AFN BNK

ALNC BNK

PB


23/28

Ratio Analysis. (%)

Gross profit margin.

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

2007 2008 2009

AFN BNK

ALNC BNK

PB

After tax profit margin.

0%

500%

1000%

1500%

2000%

2500%

3000%

2007 2008 2009

AFN BNK

ALNC BNK

PB

Return on assets.

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

2007 2008 2009

AFN BNK

ALNC BNK

PB


24/28

Return on equity.

0%

5%

10%

15%

20%

25%

2007 2008 2009

AFN BNK

ALNC BNK

PB


25/28

Public banks show the highest figure compared to Alliance Bank and Affin Bank in

revenue when the average recorded between rm-rm 7b 8.5b sepsnjsng period. The three

banks showed a decline in 2009 except for Affin Bank

Public Bank recorded the highest and increased from 2007 to 2009. It is the most stable

bank than the other two banks, the record net interest income.

Public banks year-end profits to record the highest figure, the average rm-rm2.1b 2b over

the period. Affin Bank and Alliance Bank is not showing results.

Public banks recorded the highest asset of 158b rm-rm176b average from Affin Bank

Alliance Bank and the only registered an average rm-rm 4.2b 31.1b.

But Public Bank recorded the highest average management cost rm rm 149b-166b during

the period. Affin Bank and Alliange average bank-rm rm 28.3b 1b.

Public banks highest paying its shareholders, the average rm-rm 9b 10.4b over. Affin

Bank Alliance Bank and average rm rm3.2b 2.4b


26/28

The formula used.

% Increase = total increase / year of the original X 100

% Decline = total increase / year of the original X 100

% Value = total value / total number X 100

Gross profit margin = Gross profit / sales

After tax profit margin = net income / sales

Return on assets = net income / total assets

Return on equity = Net income / stockholder 's equity.


27/28

Conclusion.

Total assets of public banks is much higher and Affin Bank Alliance Bank. However, interms of performance of the three banks are stable over time.


28/28

Reference;

www.bskl.com.my

Bernstein; L & Maksy, M, 1994, cases in financial statement Reporting and

analysis,Irwin Illonis.

Argenti.J.1976 Coporate Collapse. The causes and syamptoms, McGraw-Hill, London

Gibson,C.1992,Financial Statement Analysis; South Western, Cincinnati.

Clemens, J, & Dyer, L. 1986,Balance Sheets and the Lending Banker, Europa, London.

Coastales, S, & Szurovy, G. 1994, The guide to understanding Financial Statement,

McGraw-Hill, New York.
http://www.bskl.com.my/http://www.bskl.com.my/

finance 2b2

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