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 |