5. The latest report of condition and income and expense statement for Smiling Merchants National Bank are as shown in the following tables:

Report of Condition
Assets	Amounts	Liabilities	Amount
Cash and Deposits due from banks	100	Demand deposits	190
Investment Securities	150	Savings deposits	180
Federal Funds Sold	10	Time deposits	470
Net Loans	700	Federal funds purchased	80
Allowance for loan losses	25	Total liabilities	920
Unearned income on loans	5	Equity Capital
Net Fixed Assets	50	Common stock	20
Total Assets	1010	Surplus	35
		Retained earnings	35
		Total capital	90
Total earning assets	860	Interest bearing deposits	650

Income and Expense Statement	Amount
Interest and Fees on Loans	50.00
Interest Dividends on Securities	6.00
Total Interest Income	56.00
Interest Paid on Deposits	40.00
Interest on Non-Deposit Borrowings	6.00
Total Interest Expense	46.00
Net Interest Income	10.00
Provision for Loan Losses	5.00
Noninterest Income and Fees	20.00
Noninterest Expenses: Salaries and Employee Benefits	10.00
Overhead Expenses	5.00
Other Noninterest Expenses	2.00
Total Noninterest Expenses	17.00
Pretax operating income	8.00
Securities Gains (or Losses)	2.00
Pretax net operating income	10.00
Taxes	2.00
Net Operating Income	8.00
Net Extraordinary items	(1.00)
Net Income	7.00

Find below ratios using above information from Income statement and balance sheet:
Ratios	Answer
ROE
ROA
Net interest margin
Net noninterest margin
Net operating margin
Earnings spread
Net profit margin
Asset utilization
Equity multiplier
Tax management efficiency
Expense control efficiency
Asset management efficiency
Funds management efficiency
Operating efficiency ratio