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Phase (1)

The Banks database contains data from Bank of Sudan aggregate balance sheet, income statement numbers from 2010 to 2014 of Sudanese Banks so the data was entered using the same code used by the Bank of Sudan for their aggregate report of Sudanese banks. Then a computing program was used in order to compute financial ratio which represent standard financial ratio which act as a bench mark for Sudanese banks and can use to compare with their own ratios. The standard financial ratios computedthen generated from the computer in form Diagrams.

Financial ratios

The classification chosen was the priori approach which is a simple grouping system that can be used to provide some structure to a set of financial ratios. This approach is used in most accounting text books. This bank data base use five main categories:

Activity ratios

1- Activity ratios:

This ratios measure how efficiently and effectively the bank management manage the assets of the bank. There five ratios:

Ratio 1 = Asset turnover= total deposits/Total assets of the banks

Ratio 2 = Account receivable turnover=Total Finance granted by the bank/ total deposits

Ratio 3 =Total finance to Investment deposit= Total Finance granted by the bank/Investment deposits

Ratio 4 =Securities investment to Total Finance granted by the bank= Invest in securities/ Total Finance granted by the bank

Ratio 5= return on equity= Stockholder equity/ total liabilities

The following table shows the activity ratios from 2010 until 2014

Asset turnover Account receivable turnover Total finance to Investment deposit Securities investment to Total Finance return on equity
2010 59.63854502 85.24220765 181.7954946 0.088752014 14.91757205
2011 59.73763741 85.9503822 207.4149312 0.710817035 15.34317614
2012 58.09575677 81.9636525 209.7435074 0.00785029 12.44923693
2013 58.29605273 84.82965662 219.1934993 0.02175099 12.96877467
2014 57.83638221 82.56758929 199.6356499 0.019114939 5.568911155

The chart below shows the comparison of the activity ratios from 2010 until 2014

 

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Efficiency ratios

2- Efficiency ratios

These ratios measure the quality bank assets and how efficiently are used only one ratio was calculate this category is under study because it overlap with other categories or cannot be calculated because of the lack of data. There is only one ratio

Ratio = other debit\total assets

The following table shows the asset efficiency ratios from 2010 until 2014

other debit\total assets
2010 7.956561018
2011 6.529716722
2012 5.647410081
2013 4.412849259
2014 3.159025096

 

 

 

The chart below shows the comparison of the asset efficiency ratios from 2010 until 2014

 

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Liquidity ratios

3- Liquidity ratios

Liquidity ratios measure the ability of bank to meet its short-term obligations toward deposit holder and other short term liabilities. The ability to pay current deposit withdrawals which is of concern to anyone who interacts with banks. The liquidity ratios look at aspects of the bank's assets and their relationship to current liabilities.

There 5 ratios

Ratio 1 Cash to current deposit = cash/Total current deposit

Ratio 2 cash to deposit = cash/ total deposit

Ratio 3 = Current deposit to total deposit= = Current deposit / total deposit

Ratio 4 Quick ratio = Cash+ marketable securities+ notes receivable+ Bank of Sudan account/Total current liabilities

Ratio 5 Current ratio = current assets /current liabilities

The following table shows the liquidity ratios from 2010 until 2014

Cash to current deposit cash to deposit Current deposit to total deposit Quick ratio Current ratio
2010 46.94381 21.27098 45.31158 124.9144 47.16322
2011 52.15453 25.38991 48.68208 125.08 48.60829
2012 65.73972 33.55075 51.03573 121.7633 53.10048
2013 62.01966 31.59487 50.94331 121.4979 50.73784
2014 77.80413 36.39237 46.77434 120.9696 49.79154

 

 

                                                                                                                                                                                                       The chart below shows the comparison of the liquidity ratios from 2010 until 2014

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Profitability ratios

4- Profitability ratios

Profitability ratios are designed to evaluate the bank's ability to generate earnings.

Analysis of profit is of vital concern to stockholders since they derive revenue in the form of Dividends. Profits are also important to creditors because profits are one source of funds for debt coverage.. Furthermore Management uses profit as a performance measurement There are 11 ratios

Ratio 1 Return on assets= Income after tax /Average of total assets

Ratio 2 Return on equity=Income after tax/ average stockholder equity

Ratio 3 Finance income=Income from finance/total income

Ratio 4 Basic earning power= Income before Tax and Zakat/Total assets

Ratio 5Other debit to total assets = Other debit / total assets

Ratio 6 Provision for Finance risk = Provision for doubtful debit/net income

Ratio 7Expenses to revenue = Total expenses / total revenue

  Return on assets Return on equity Finance income Basic earning power Other debit to total assets
2010 3.847828968 26.49832353 62.57055045 7.386874728 50.83721239
2011 4.159434315 27.82362318 67.92286932 8.006064281 51.34472767
2012 5.2970224 44.08315349 58.62340287 8.144682445 47.55641559
2013 4.485923005 35.64690666 63.00243638 7.793852155 49.45234135
2014 4.692699388 39.72154949 64.56825799 8.24460533 47.75410652

 

 

 

 

 

Ratio 8 Efficiency indicator = Operating expenses/ Operating revenue

Ratio 9 Gross profit margin= Net operating profit/ Bank’s sharefrom finance and investment

Ratio 10Net profit margin = Net operating profit / total bank income

Ratio 11 Cost ratio = Total expenses /total revenues

The following table shows the profitability ratios from 2010 until 2014

Provision for Finance risk Expenses to revenue Efficiency indicator Gross profit margin Net profit margin Cost ratio
1.887715876 47.90991983 0.265393083 103.3248541 52.09008017 0.015829304
0.632313149 48.04645368 0 100 51.95354632 0.017211949
1.968708003 46.11685398 0.294006595 103.1288861 65.03657369 0.02140813
1.737731864 52.2037412 0.286348075 106.4690762 57.55719913 0.018233438
2.019785941 52.4489561 0 100 56.91842363 0.012786354

               

 The chart below shows the comparison of the profitability ratios from 2010 until 2014

  


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Debit ratios

5- Debit ratios.

Viability and capital structure ratios measure a company’s ability to meet its obligations and how much of the company’s assets are financed with debt. They reveal the equity cushion that is available to absorb any losses that may occur. There are 6 ratios

Ratio 1 Debit to asset = Total liability/Total liabilities and stock holder equity

Ratio 2 Equity asset ratio = =Stockholder equity/Total liabilities and stock holder equity

Ratio 3 Debit to equity ratio =Liabilities/ Stockholder equity

Ratio 4 Equity to fixed assets= Stockholder equity/Fixed assets

Ratio 5 Liabilities to total assets= liabilities/total assets

Ratio 6 Equity of deposit= Stock holder equity/Total deposits

The following table shows the debt ratios from 2010 until 2014

Debit to asset Equity asset ratio Debit to equity ratio Equity to fixed assets Liabilities to total assets Equity of deposit
2010 85.07689706 17.5407231 570.1019247 334.0826945 2.850924449 24.34839406
2011 84.6501292 18.13331054 551.4712814 314.268606 3.06E-08 25.0249112
2012 87.57974379 14.18165397 705.1363702 283.2374444 2.39E-08 20.68305763
2013 87.09955112 14.81115426 675.1668253 248.6042413 2.63E-08 21.58692671
2014 94.45340193 5.872311591 1702.906912 229.4904444 7.29E-08 20.4265694

The chart below shows the comparison of the profitability ratios from 2010 until 2014

الخطة الاستراتيجية لمركز البحوث والنشر والاستشارات للعام 2017-2021م

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