Complete financial analysis with ratio anaalysis

\begin{tabular}{l|r|r|r|r|r|r|} \hline (in USD'000) & 2019 & 2020 & 2021 & 2022 & 2023 \\ \hline CAPITAL LIABILITIES & & & & & \\ \hline \begin{tabular}{l} Capital \\ \begin{tabular}{l} Retained \\ earnings/(losses) \\ brought forward \end{tabular} \end{tabular} & 21446 & 20529 & 21425 & 24647 & 7582 \\ \hline \begin{tabular}{l} Net profit/(loss) for the \\ current period \end{tabular} & -917 & 1791 & 6445 & -17065 & 7109 \\ \begin{tabular}{l} Cumulative fair value \\ changes on FVOCl \\ investments \end{tabular} & 828 & -3207 & -5259 & -29859 & -22608 \\ \hline \begin{tabular}{l} Expected credit losses \\ (Stages 1 \& 2) \end{tabular} & 1656 & 5204 & 6301 & 25339 & 21676 \\ \hline \begin{tabular}{l} Total capital items \\ NON-CAPITAL LIABILITIES \end{tabular} & 27013 & 28317 & 32912 & 7062 & 17759 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ NON-CAPITAL LIABILITIES } & \multirow[b]{2}{*}{90} & \multirow[b]{2}{*}{79} & \multirow[b]{2}{*}{235} & \multirow[b]{2}{*}{0} \\ \hline Deposits from banks & 79 & & & & \\ \hline \begin{tabular}{l} Deposits from non- \\ banks \end{tabular} & 154056 & 169884 & 206729 & 165868 & 151280 \\ \hline Term borrowings & 60365 & 33206 & 113881 & 41453 & 39663 \\ \hline \begin{tabular}{l} Securities sold under \\ repos \end{tabular} & 0 & 0 & 0 & 0 & 0 \\ \hline Interest payable & 421 & 263 & 984 & 536 & 726 \\ \hline Other liabilities & 795 & 867 & 1063 & 1042 & 1249 \\ \hline Total non-capital items & 215716 & 204310 & 322736 & 209134 & 192918 \\ \hline \begin{tabular}{l} Total capital and \\ non-capital items \end{tabular} & 242729 & 232627 & 355648 & 216196 & 210677 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ ASSETS } \\ \hline \multicolumn{2}{|c|}{ Cash and balances at central banks } & & & - & \\ \hline \begin{tabular}{l} Placements with banks \\ and similar financial \\ institutions \end{tabular} & 56482 & 44836 & 107576 & 102631 & 81308 \\ \hline \begin{tabular}{l} Loans and advances \\ to banks and non- \\ banks \end{tabular} & 129200 & 118395 & 164671 & 57690 & 65688 \\ \hline Investments at FVOCl & 47982 & 47975 & 51989 & 28589 & 35607 \\ \hline Interest receivable & 1838 & 1653 & 2122 & 1642 & 2763 \\ \hline \begin{tabular}{l} Property, plant, and \\ equipment (PPE) \end{tabular} & 11 & 122 & 207 & 145 & 68 \\ \hline Other Assets & 65 & 145 & 108 & 62 & 67 \\ \hline Total Assets & 242729 & 232627 & 355648 & 216196 & 210677 \\ \hline \end{tabular} Realized gains/(losses) on assets FVOCl \begin{tabular}{|c|c|c|c|c|c|} \hline \begin{tabular}{l} Net fees and \\ commissions \end{tabular} & 617 & 635 & 752 & 1042 & 462 \\ \hline Dividend income & - & - & - & - & \\ \hline \begin{tabular}{l} Other operating \\ income \end{tabular} & 147 & 177 & 164 & 89 & 81 \\ \hline \begin{tabular}{l} Net gain/(loss) on fair \\ value hedges \end{tabular} & - & - & - & - & \\ \hline \begin{tabular}{l} Total non-interest \\ income \end{tabular} & 659 & 828 & 920 & 1157 & 493 \\ \hline Total income & 6525 & 8093 & 9761 & 8448 & 5298 \\ \hline Staff costs & 1592 & 1937 & 1579 & 1749 & 1472 \\ \hline \begin{tabular}{l} Depreciation / \\ Amortization \end{tabular} & 8 & 121 & 122 & 133 & 103 \\ \hline \begin{tabular}{l} Debts written-off \\ against profit \end{tabular} & - & - & - & - & \\ \hline \begin{tabular}{l} Other operating \\ charges \end{tabular} & 696 & 649 & 931 & 596 & 401 \\ \hline \begin{tabular}{l} Total provision \\ charges \end{tabular} & 5146 & 3595 & 684 & 23035 & -3787 \\ \hline \end{tabular} \begin{tabular}{lrrrrr} \begin{tabular}{l} Total provision \\ charges \end{tabular} & 5146 & 3595 & 684 & 23035 & -3787 \\ \begin{tabular}{l} against loans and \\ advances \end{tabular} & 4623 & 242 & 305 & 1937 & -76 \\ \begin{tabular}{l} against investments \\ against other financial \\ assets, contingent \\ liabilities and \\ commitments \end{tabular} & 698 & 3341 & 94 & 21539 & -3707 \\ \hline \begin{tabular}{l} Total operating costs \\ \hline \begin{tabular}{l} Net operating \\ profit(loss) \end{tabular} \end{tabular} & -175 & 12 & 285 & -441 & -4 \\ \hline \begin{tabular}{l} Provisions for \\ taxation \end{tabular} & -917 & 1791 & 6445 & -17065 & 7109 \\ \hline \begin{tabular}{l} Net profit for current \\ period \end{tabular} & -917 & 1791 & 6445 & -17065 & 7109 \\ \hline \end{tabular} UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note 2020 2019 (Rupees in '000) ASSETS Cash and balances with treasury banks Balances with other banks Lendings to financial institutions Investments Advances Fixed assets Intangible assets Deferred tax assets Other assets 5 \begin{tabular}{|r|r|} \hline 105,935,947 & 113,838,791 \\ 19,662,515 & 9,523,969 \\ 2,175,301 & 1,857,575 \\ 764,943,506 & 586,140,504 \\ 510,251,632 & 488,669,447 \\ 43,967,993 & 36,562,508 \\ 211,111 & 365,428 \\ - & - \\ 74,943,322 & 61,723,889 \\ \hline \end{tabular} LIABILITIES 1,522,091,3271,298,682,111 Bills payable Borrowings Deposits and other accounts Liabilities against assets subject to finance lease Subordinated debt Deferred tax liabilities Other liabilities 14 \begin{tabular}{|r||c|} \hline 31,013,221 & 20,168,673 \\ 211,599,405 & 228,745,034 \\ 1,099,686,361 & 903,702,782 \\ - & - \\ 14,989,600 & 14,992,800 \\ 176,751 & 1,380,189 \\ 84,769,613 & 68,189,523 \\ & \\ \hline \end{tabular} 16 17 18 12 7 8 9 10 11 19 \begin{array}{l} \hline 1,442,234,9511,237,179,001\hline \hline\end{array} NET ASSETS REPRESENTED BY Share capital Reserves Surplus on revaluation of assets Unappropriated profit 20 21 \begin{tabular}{rrr} 11,114,254 & & 11,114,254 \\ 18,431,277 & 16,467,282 \\ 10,286,484 & 6,013,816 \\ 40,024,361 & & 27,907,758 \\ \hline 79,856,376 & & 61,503,110 \\ \hline \hline \end{tabular} UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022 Note 2022 2021 (Rupees in '000) ASSETS Cash and balances with treasury banks Balances with other banks Lendings to financial institutions Investments Advances Fixed assets Intangible assets Deferred tax assets Other assets LIABILITIES Bills payable Borrowings Deposits and other accounts Liabilities against assets subject to finance lease Subordinated debt Deferred tax liabilities Other liabilities NET ASSETS REPRESENTED BY Share capital Reserves Surplus on revaluation of assets Unappropriated profit 5 6 7 8 9 10 11 12 13 15 16 17 18 19 \begin{tabular}{|r||c|} \hline 44,855,837 & 29,803,755 \\ 418,989,460 & 302,212,902 \\ 1,568,138,055 & 1,309,823,329 \\ - & - \\ 29,991,600 & 15,995,200 \\ - & - \\ 114,850,833 & 101,801,886 \\ \hline 2,176,825,785 & 1,759,637,072 \\ \hline 95,241,951 & 90,015,048 \\ \hline \hline \end{tabular} 20 21 \begin{tabular}{|r||r|} \hline 94,163,585 & 118,599,741 \\ 15,067,261 & 6,740,008 \\ 15,568,607 & 20,063,828 \\ 1,158,520,697 & 826,599,884 \\ 813,534,790 & 733,799,311 \\ 62,075,079 & 55,692,777 \\ 364,466 & 268,246 \\ 9,680,840 & 2,074,828 \\ 103,092,411 & 85,813,497 \\ \hline \end{tabular} 2,272,067,7361,849,652,120 \begin{tabular}{|r|r|} \hline 44,855,837 & 29,803,755 \\ 418,989,460 & 302,212,902 \\ 1,568,138,055 & 1,309,823,329 \\ - & - \\ 29,991,600 & 15,995,200 \\ - & - \\ 114,850,833 & 101,801,886 \\ \hline 2,176,825,785 & 1,759,637,072 \\ \hline 95,241,951 & 90,015,048 \\ \hline \hline \end{tabular} \begin{tabular}{|c|c|} \hline 11,114,254 & 11,114,254 \\ \hline 24,391,414 & 20,656,466 \\ \hline 897,685 & 6,446,259 \\ \hline 58,838,598 & 51,798,069 \\ \hline 95,241,951 & 90,015,048 \\ \hline \end{tabular} UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2023 ASSETS Cash and balances with treasury banks Balances with other banks Lendings to financial institutions Investrments Advances Fixed assets Intangiole assets Deferred tax assets Other assets LIABILITIES Bils payable Borrowings Deposits and other acoounts Liabilites against assets subject to finance lease Subordinated debt Deferred tax fiabilities Other fiabilities NET ASSETS REPRESENTED BY Share capital Reserves Surplus on revaluation of assets Unappropriated profit \begin{tabular}{|c|c|} \hline 26,090,548 & 44,855,837 \\ \hline 301,484,398 & 418,969,460 \\ \hline 1,912,121,884 & 1,568,138,055 \\ \hline 29,987,400 & 29.991,600 \\ \hline \begin{tabular}{c} 23,501,400 \\ - \end{tabular} & \\ \hline 126,635,599 & 114,850,833 \\ \hline 2,396,319,829 & 2,176,825,785 \\ \hline 117,750,962 & 96,241,951 \\ \hline 11,114,254 & 11,114,254 \\ \hline 27,609,041 & 24,391,414 \\ \hline 6,498,685 & 897,685 \\ \hline 72,528,982 & 58,838,598 \\ \hline 117,750,962 & 96,241,951 \\ \hline \end{tabular} CONTINGENCIES AND COMMITMENTS 22 The annexed notes 1 to 41 form an integral part of these unconsolidated condensed interim financial stalements. UNCONSOLIDATED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020 \begin{tabular}{ccc} Note & 2020 & 2019 \\ & (Rupees in '000) \end{tabular} Mark - up / return / interest earned Mark - up / return / interest expensed Net mark - up / interest income NON MARK - UP / INTEREST INCOME Fee and commission income Dividend income Foreign exchange income Income / (loss) from derivatives Gain / (loss) on securities - net Other income Total non mark - up / interest income Total income NON MARK - UP / INTEREST EXPENSES Operating expenses Workers welfare fund Other charges Total non mark - up / interest expenses Profit before provisions Provisions and write offs - net Extra ordinary / unusual items PROFIT BEFORE TAXATION Taxation PROFIT AFTER TAXATION Basic and diluted earnings per share 26 \begin{tabular}{|c|} \hline 6,678,237 \\ 486,008 \\ 2,142,728 \\ - \\ 185,622 \\ 780,255 \\ \hline \end{tabular} 10,272,85067,892,826 \begin{tabular}{|r|} \hline(34,039,945) \\ (671,716) \\ (56,672) \\ \hline \end{tabular} 33,124,493(34,768,333) 31 29 30 27 28 (4,543,429) 28,581,064 (10,769,528) 17,811,536 (Rupees) 16.03 \begin{tabular}{|c|} \hline \begin{tabular}{r} (27,719,281) \\ (448,415) \\ (93,244) \\ \end{tabular} \\ \hline(28,260,940) \\ \hline \begin{tabular}{c} 22,405,990 \\ (3,394,995) \end{tabular} \\ \hline- \\ \hline 19,010,995 \\ \hline(7,842,259) \\ \hline 11,168,736 \\ \hline \end{tabular} 33 10.05 The annexed notes 1 to 47 and annexures I and II form an integral part of these unconsolidated financial statements. UNCONSOLIDATED PROFIT AND LOSS ACCOIINT FOR THE NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2023 The annexed notes 1 to 41 form an intearal part of these unconsolidated condensed interim financial statements. \begin{tabular}{l|r|r|r|r|r|r|} \hline (in USD'000) & 2019 & 2020 & 2021 & 2022 & 2023 \\ \hline CAPITAL LIABILITIES & & & & & \\ \hline \begin{tabular}{l} Capital \\ \begin{tabular}{l} Retained \\ earnings/(losses) \\ brought forward \end{tabular} \end{tabular} & 21446 & 20529 & 21425 & 24647 & 7582 \\ \hline \begin{tabular}{l} Net profit/(loss) for the \\ current period \end{tabular} & -917 & 1791 & 6445 & -17065 & 7109 \\ \begin{tabular}{l} Cumulative fair value \\ changes on FVOCl \\ investments \end{tabular} & 828 & -3207 & -5259 & -29859 & -22608 \\ \hline \begin{tabular}{l} Expected credit losses \\ (Stages 1 \& 2) \end{tabular} & 1656 & 5204 & 6301 & 25339 & 21676 \\ \hline \begin{tabular}{l} Total capital items \\ NON-CAPITAL LIABILITIES \end{tabular} & 27013 & 28317 & 32912 & 7062 & 17759 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ NON-CAPITAL LIABILITIES } & \multirow[b]{2}{*}{90} & \multirow[b]{2}{*}{79} & \multirow[b]{2}{*}{235} & \multirow[b]{2}{*}{0} \\ \hline Deposits from banks & 79 & & & & \\ \hline \begin{tabular}{l} Deposits from non- \\ banks \end{tabular} & 154056 & 169884 & 206729 & 165868 & 151280 \\ \hline Term borrowings & 60365 & 33206 & 113881 & 41453 & 39663 \\ \hline \begin{tabular}{l} Securities sold under \\ repos \end{tabular} & 0 & 0 & 0 & 0 & 0 \\ \hline Interest payable & 421 & 263 & 984 & 536 & 726 \\ \hline Other liabilities & 795 & 867 & 1063 & 1042 & 1249 \\ \hline Total non-capital items & 215716 & 204310 & 322736 & 209134 & 192918 \\ \hline \begin{tabular}{l} Total capital and \\ non-capital items \end{tabular} & 242729 & 232627 & 355648 & 216196 & 210677 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ ASSETS } \\ \hline \multicolumn{2}{|c|}{ Cash and balances at central banks } & & & - & \\ \hline \begin{tabular}{l} Placements with banks \\ and similar financial \\ institutions \end{tabular} & 56482 & 44836 & 107576 & 102631 & 81308 \\ \hline \begin{tabular}{l} Loans and advances \\ to banks and non- \\ banks \end{tabular} & 129200 & 118395 & 164671 & 57690 & 65688 \\ \hline Investments at FVOCl & 47982 & 47975 & 51989 & 28589 & 35607 \\ \hline Interest receivable & 1838 & 1653 & 2122 & 1642 & 2763 \\ \hline \begin{tabular}{l} Property, plant, and \\ equipment (PPE) \end{tabular} & 11 & 122 & 207 & 145 & 68 \\ \hline Other Assets & 65 & 145 & 108 & 62 & 67 \\ \hline Total Assets & 242729 & 232627 & 355648 & 216196 & 210677 \\ \hline \end{tabular} Realized gains/(losses) on assets FVOCl \begin{tabular}{|c|c|c|c|c|c|} \hline \begin{tabular}{l} Net fees and \\ commissions \end{tabular} & 617 & 635 & 752 & 1042 & 462 \\ \hline Dividend income & - & - & - & - & \\ \hline \begin{tabular}{l} Other operating \\ income \end{tabular} & 147 & 177 & 164 & 89 & 81 \\ \hline \begin{tabular}{l} Net gain/(loss) on fair \\ value hedges \end{tabular} & - & - & - & - & \\ \hline \begin{tabular}{l} Total non-interest \\ income \end{tabular} & 659 & 828 & 920 & 1157 & 493 \\ \hline Total income & 6525 & 8093 & 9761 & 8448 & 5298 \\ \hline Staff costs & 1592 & 1937 & 1579 & 1749 & 1472 \\ \hline \begin{tabular}{l} Depreciation / \\ Amortization \end{tabular} & 8 & 121 & 122 & 133 & 103 \\ \hline \begin{tabular}{l} Debts written-off \\ against profit \end{tabular} & - & - & - & - & \\ \hline \begin{tabular}{l} Other operating \\ charges \end{tabular} & 696 & 649 & 931 & 596 & 401 \\ \hline \begin{tabular}{l} Total provision \\ charges \end{tabular} & 5146 & 3595 & 684 & 23035 & -3787 \\ \hline \end{tabular} \begin{tabular}{lrrrrr} \begin{tabular}{l} Total provision \\ charges \end{tabular} & 5146 & 3595 & 684 & 23035 & -3787 \\ \begin{tabular}{l} against loans and \\ advances \end{tabular} & 4623 & 242 & 305 & 1937 & -76 \\ \begin{tabular}{l} against investments \\ against other financial \\ assets, contingent \\ liabilities and \\ commitments \end{tabular} & 698 & 3341 & 94 & 21539 & -3707 \\ \hline \begin{tabular}{l} Total operating costs \\ \hline \begin{tabular}{l} Net operating \\ profit(loss) \end{tabular} \end{tabular} & -175 & 12 & 285 & -441 & -4 \\ \hline \begin{tabular}{l} Provisions for \\ taxation \end{tabular} & -917 & 1791 & 6445 & -17065 & 7109 \\ \hline \begin{tabular}{l} Net profit for current \\ period \end{tabular} & -917 & 1791 & 6445 & -17065 & 7109 \\ \hline \end{tabular} UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note 2020 2019 (Rupees in '000) ASSETS Cash and balances with treasury banks Balances with other banks Lendings to financial institutions Investments Advances Fixed assets Intangible assets Deferred tax assets Other assets 5 \begin{tabular}{|r|r|} \hline 105,935,947 & 113,838,791 \\ 19,662,515 & 9,523,969 \\ 2,175,301 & 1,857,575 \\ 764,943,506 & 586,140,504 \\ 510,251,632 & 488,669,447 \\ 43,967,993 & 36,562,508 \\ 211,111 & 365,428 \\ - & - \\ 74,943,322 & 61,723,889 \\ \hline \end{tabular} LIABILITIES 1,522,091,3271,298,682,111 Bills payable Borrowings Deposits and other accounts Liabilities against assets subject to finance lease Subordinated debt Deferred tax liabilities Other liabilities 14 \begin{tabular}{|r||c|} \hline 31,013,221 & 20,168,673 \\ 211,599,405 & 228,745,034 \\ 1,099,686,361 & 903,702,782 \\ - & - \\ 14,989,600 & 14,992,800 \\ 176,751 & 1,380,189 \\ 84,769,613 & 68,189,523 \\ & \\ \hline \end{tabular} 16 17 18 12 7 8 9 10 11 19 \begin{array}{l} \hline 1,442,234,9511,237,179,001\hline \hline\end{array} NET ASSETS REPRESENTED BY Share capital Reserves Surplus on revaluation of assets Unappropriated profit 20 21 \begin{tabular}{rrr} 11,114,254 & & 11,114,254 \\ 18,431,277 & 16,467,282 \\ 10,286,484 & 6,013,816 \\ 40,024,361 & & 27,907,758 \\ \hline 79,856,376 & & 61,503,110 \\ \hline \hline \end{tabular} UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022 Note 2022 2021 (Rupees in '000) ASSETS Cash and balances with treasury banks Balances with other banks Lendings to financial institutions Investments Advances Fixed assets Intangible assets Deferred tax assets Other assets LIABILITIES Bills payable Borrowings Deposits and other accounts Liabilities against assets subject to finance lease Subordinated debt Deferred tax liabilities Other liabilities NET ASSETS REPRESENTED BY Share capital Reserves Surplus on revaluation of assets Unappropriated profit 5 6 7 8 9 10 11 12 13 15 16 17 18 19 \begin{tabular}{|r||c|} \hline 44,855,837 & 29,803,755 \\ 418,989,460 & 302,212,902 \\ 1,568,138,055 & 1,309,823,329 \\ - & - \\ 29,991,600 & 15,995,200 \\ - & - \\ 114,850,833 & 101,801,886 \\ \hline 2,176,825,785 & 1,759,637,072 \\ \hline 95,241,951 & 90,015,048 \\ \hline \hline \end{tabular} 20 21 \begin{tabular}{|r||r|} \hline 94,163,585 & 118,599,741 \\ 15,067,261 & 6,740,008 \\ 15,568,607 & 20,063,828 \\ 1,158,520,697 & 826,599,884 \\ 813,534,790 & 733,799,311 \\ 62,075,079 & 55,692,777 \\ 364,466 & 268,246 \\ 9,680,840 & 2,074,828 \\ 103,092,411 & 85,813,497 \\ \hline \end{tabular} 2,272,067,7361,849,652,120 \begin{tabular}{|r|r|} \hline 44,855,837 & 29,803,755 \\ 418,989,460 & 302,212,902 \\ 1,568,138,055 & 1,309,823,329 \\ - & - \\ 29,991,600 & 15,995,200 \\ - & - \\ 114,850,833 & 101,801,886 \\ \hline 2,176,825,785 & 1,759,637,072 \\ \hline 95,241,951 & 90,015,048 \\ \hline \hline \end{tabular} \begin{tabular}{|c|c|} \hline 11,114,254 & 11,114,254 \\ \hline 24,391,414 & 20,656,466 \\ \hline 897,685 & 6,446,259 \\ \hline 58,838,598 & 51,798,069 \\ \hline 95,241,951 & 90,015,048 \\ \hline \end{tabular} UNCONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2023 ASSETS Cash and balances with treasury banks Balances with other banks Lendings to financial institutions Investrments Advances Fixed assets Intangiole assets Deferred tax assets Other assets LIABILITIES Bils payable Borrowings Deposits and other acoounts Liabilites against assets subject to finance lease Subordinated debt Deferred tax fiabilities Other fiabilities NET ASSETS REPRESENTED BY Share capital Reserves Surplus on revaluation of assets Unappropriated profit \begin{tabular}{|c|c|} \hline 26,090,548 & 44,855,837 \\ \hline 301,484,398 & 418,969,460 \\ \hline 1,912,121,884 & 1,568,138,055 \\ \hline 29,987,400 & 29.991,600 \\ \hline \begin{tabular}{c} 23,501,400 \\ - \end{tabular} & \\ \hline 126,635,599 & 114,850,833 \\ \hline 2,396,319,829 & 2,176,825,785 \\ \hline 117,750,962 & 96,241,951 \\ \hline 11,114,254 & 11,114,254 \\ \hline 27,609,041 & 24,391,414 \\ \hline 6,498,685 & 897,685 \\ \hline 72,528,982 & 58,838,598 \\ \hline 117,750,962 & 96,241,951 \\ \hline \end{tabular} CONTINGENCIES AND COMMITMENTS 22 The annexed notes 1 to 41 form an integral part of these unconsolidated condensed interim financial stalements. UNCONSOLIDATED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020 \begin{tabular}{ccc} Note & 2020 & 2019 \\ & (Rupees in '000) \end{tabular} Mark - up / return / interest earned Mark - up / return / interest expensed Net mark - up / interest income NON MARK - UP / INTEREST INCOME Fee and commission income Dividend income Foreign exchange income Income / (loss) from derivatives Gain / (loss) on securities - net Other income Total non mark - up / interest income Total income NON MARK - UP / INTEREST EXPENSES Operating expenses Workers welfare fund Other charges Total non mark - up / interest expenses Profit before provisions Provisions and write offs - net Extra ordinary / unusual items PROFIT BEFORE TAXATION Taxation PROFIT AFTER TAXATION Basic and diluted earnings per share 26 \begin{tabular}{|c|} \hline 6,678,237 \\ 486,008 \\ 2,142,728 \\ - \\ 185,622 \\ 780,255 \\ \hline \end{tabular} 10,272,85067,892,826 \begin{tabular}{|r|} \hline(34,039,945) \\ (671,716) \\ (56,672) \\ \hline \end{tabular} 33,124,493(34,768,333) 31 29 30 27 28 (4,543,429) 28,581,064 (10,769,528) 17,811,536 (Rupees) 16.03 \begin{tabular}{|c|} \hline \begin{tabular}{r} (27,719,281) \\ (448,415) \\ (93,244) \\ \end{tabular} \\ \hline(28,260,940) \\ \hline \begin{tabular}{c} 22,405,990 \\ (3,394,995) \end{tabular} \\ \hline- \\ \hline 19,010,995 \\ \hline(7,842,259) \\ \hline 11,168,736 \\ \hline \end{tabular} 33 10.05 The annexed notes 1 to 47 and annexures I and II form an integral part of these unconsolidated financial statements. UNCONSOLIDATED PROFIT AND LOSS ACCOIINT FOR THE NINE MONTHS PERIOD ENDED 30 SEPTEMBER 2023 The annexed notes 1 to 41 form an intearal part of these unconsolidated condensed interim financial statements