Doing a time series ratio analysis using a combination of financial Ratios :

1) calculate the ROA for the years 2019,2018 and 2017.

2) Time series analysis (comparing the performance of the Bank in the last 3 years ( 2019,2018,2017 ) is it increasing or decreasing ?)

Particulars 2019 Change in 2018 Change in 2017 (Amount in 2019 vs (Amount in 2018 vs (Amount in thousands 2018 in % thousands 2017 in % thousands of Bahraini of Bahraini of Bahraini Dinar) Dinar) Dinar) 82,551 21.49% 67,949 9.26% 62,190 77,958 10.85% 70,328 15.45% 60,915 Income from unrestricted investment accounts Income from murabaha and other financing Income from other investments Other Income Total income Operating income Admin and general expenses Depreciation and amortization Total expenses Net income before provision Net income before taxation Net profit for the period 41,854 23,212 171,216 83,586 59,250 8,669 67,919 15,667 12,888 2,480 20.52% 17.62% 12.80% -0.27% -3.42% -1.13% -3.13% 14.36% -47.68% -82.46% 34,729 19,735 151,782 83,815 61,347 8,768 70,115 13,700 24,634 14,140 -20.91% 16.63% 0.70% -6.04% 0.53% -4.12% -0.08% -28.01% 53.76% 43,912 16,921 150,724 89,199 61,023 9,145 70,168 19,031 16,021 6,238 126.68% Particulars 2019 Change in 2018 Change in 2017 (Amount in 2019 vs (Amount in 2018 vs (Amount in thousands 2018 in % thousands 2017 in % thousands of Bahraini of Bahraini of Bahraini Dinar) Dinar) Dinar) 253,124 16.57% 217,138 -17.69% 263,819 127,602 48.28% 86,055 -12.67% 98,545 Cash and bank balances Commodity and placement with other banks Murabaha financing Musharka financing Sukuks and other securities Assets in lease Real estate investment Other assets Property, plant, and equipment Intangible assets Total assets Customers' accounts Due to other institutions and investors Other liabilities Total liabilities Equity and minority interest Share capital Reserves Retained earnings Total equity Total liabilities and equity 1,497,391 239,452 523,702 148,084 2,398 55,544 22,235 33,576 2,978,946 572,466 501,616 104,908 1,768,540 2,899,775 100,000 7,590 (28,419) 79,171 2,978,946 -11.07% 28.15% -9.11% -4.37% -28.61% -29.77% 24.90% -22.48% -4.76% 1.95% -16.91% -39.68% -10.60% -4.69% 0% -46.47% -1.30% -7.28% -4.76% 1,683,865 186,851 576,171 154,859 3,359 79,085 17,802 43,314 3,127,795 561,506 603,731 173,908 1,978,150 3,042,410 100,000 14,178 (28,793) 85,385 3,127,795 -6.91% 34.18% -6.64% 18.12% -15.90% 14.37% -20.00% -29.13% -3.54% -17.05% 38.91% 17.86% -00.01% -1.47% 0.00% -55.56% -226.84% -44.77% -3.54% 1,808,841 139,252 617,156 131,106 3,994 69,150 22,252 61,121 3,242,419 676,888 434,635 147,551 1,978,377 3,087,816 100,000 31,902 22,701 154,603 3,242,419 Particulars 2019 Change in 2018 Change in 2017 (Amount in 2019 vs (Amount in 2018 vs (Amount in thousands 2018 in % thousands 2017 in % thousands of Bahraini of Bahraini of Bahraini Dinar) Dinar) Dinar) 82,551 21.49% 67,949 9.26% 62,190 77,958 10.85% 70,328 15.45% 60,915 Income from unrestricted investment accounts Income from murabaha and other financing Income from other investments Other Income Total income Operating income Admin and general expenses Depreciation and amortization Total expenses Net income before provision Net income before taxation Net profit for the period 41,854 23,212 171,216 83,586 59,250 8,669 67,919 15,667 12,888 2,480 20.52% 17.62% 12.80% -0.27% -3.42% -1.13% -3.13% 14.36% -47.68% -82.46% 34,729 19,735 151,782 83,815 61,347 8,768 70,115 13,700 24,634 14,140 -20.91% 16.63% 0.70% -6.04% 0.53% -4.12% -0.08% -28.01% 53.76% 43,912 16,921 150,724 89,199 61,023 9,145 70,168 19,031 16,021 6,238 126.68% Particulars 2019 Change in 2018 Change in 2017 (Amount in 2019 vs (Amount in 2018 vs (Amount in thousands 2018 in % thousands 2017 in % thousands of Bahraini of Bahraini of Bahraini Dinar) Dinar) Dinar) 253,124 16.57% 217,138 -17.69% 263,819 127,602 48.28% 86,055 -12.67% 98,545 Cash and bank balances Commodity and placement with other banks Murabaha financing Musharka financing Sukuks and other securities Assets in lease Real estate investment Other assets Property, plant, and equipment Intangible assets Total assets Customers' accounts Due to other institutions and investors Other liabilities Total liabilities Equity and minority interest Share capital Reserves Retained earnings Total equity Total liabilities and equity 1,497,391 239,452 523,702 148,084 2,398 55,544 22,235 33,576 2,978,946 572,466 501,616 104,908 1,768,540 2,899,775 100,000 7,590 (28,419) 79,171 2,978,946 -11.07% 28.15% -9.11% -4.37% -28.61% -29.77% 24.90% -22.48% -4.76% 1.95% -16.91% -39.68% -10.60% -4.69% 0% -46.47% -1.30% -7.28% -4.76% 1,683,865 186,851 576,171 154,859 3,359 79,085 17,802 43,314 3,127,795 561,506 603,731 173,908 1,978,150 3,042,410 100,000 14,178 (28,793) 85,385 3,127,795 -6.91% 34.18% -6.64% 18.12% -15.90% 14.37% -20.00% -29.13% -3.54% -17.05% 38.91% 17.86% -00.01% -1.47% 0.00% -55.56% -226.84% -44.77% -3.54% 1,808,841 139,252 617,156 131,106 3,994 69,150 22,252 61,121 3,242,419 676,888 434,635 147,551 1,978,377 3,087,816 100,000 31,902 22,701 154,603 3,242,419