Q.2: Analyze the financial statements (P/Loss Account and Balance Sheet) of HDFC Bank of Last 5 Years and Comment upon the financial health of bank. (Hint: You can compute necessary ratios related to profitability, efficiency or activity short and long term financial position to analyze the financial statements) Table 1: Consolidated Profit & Loss account of HDFC Bank Previous Years >> in Rs. Cr. Mar 19 12 mths Mar 20 12 mths Mar 17 Mar 18 12 mths Mar 16 12 mths 12 mths WANY Www 99,079.63 83,736.16 67,658.901 55,986.18 47,736.19 20,572.73 19,924.75 16.229.79 15,951.56 14.125.50 1,868.77 660.62 540.62 544.86 375.16 INCOME Interest/ Discount on Advances / Bills Income from Investments Interest on Balance with RBI and Other Inter-Bank funds Others Total Interest Earned Other Income Total Income EXPENDITURE Interest Expended Payments to and Provisions for Employees Depreciation Operating Expenses (excludes Employee Cost 668.17 122,189.30 24.878.98 839.21 105,160.74 18,947.05 124,107.79 858.53 85,287.84 16.056.601 788.76 73,271.35 12,877.63 86,148.991 924.72 63,161.56 11.211.65 74,373.22 147,068.28 101,344.45 62,137.43 53,712.69 42,381.48 38,041.58 34,069.57 12,920.13 10,451.15 9,193.90 8,504.70 6,306.14 0.00 1,220.67 966.78 886.19 738.03 20.115.92 16,022.94 13,766.54 11,360.18 10,787.71 Page 1 of 5 33,036.05 27,694.76 23,927.22 17,831.88 20,751.07 8,424.16 10,898.591 12,961.15 10,848.11 6,889.36 0.00 -1,088.60 -945.03 -346.04 -195.70 13,699.94 8,382.18 6,571.82 3,990.811 2,960.77 24,598.53 20,254.73 16,474.90 12,068.93 9,654.43 119,772.01 101,662.18 82,783.61 70,861.58 61,555.89 27,296.27 22,445.61 18,560.84 15,287.40 12,817.33 27,296.27 22,445.61 18,560.84 15,287.40 12,817.33 0.00 -113.18 -51.34| -36.72 -19.72 -42.31 0.00 0.52 2.341 3.73 27,253.96 22,332.43 18,510.02 15,253.03 12,801.33 0.00 43,098.98 34,532.33 24,825.59 19,550.86 & Depreciation) Total Operating Expenses Provision Towards Income Tax Provision Towards Deferred Tax Other Provisions and Contingencies Total Provisions and Contingencies Total Expenditure Net Profit/Loss for The Year Net Profit/Loss After EI & Prior Year Items Minority Interest Share Of Profit/Loss Of Associates Consolidated Profit/Loss After MI And Associates Profit/Loss Brought Forward Transferred on Amalgamation Total Profit/Loss available for Appropriations APPROPRIATIONS Transfer To/From Statutory Reserve Transfer To / From Capital Reserve Transfer To/From General Reserve Transfer To / From Investment Reserve Dividend and Dividend Tax for The Previous Year Equity Share Dividend Tax On Dividend Balance Caried Over To Balance Sheet Total Appropriations 0.00 0.00 0.00 27.45 0.00 0.00 65,431.41 53,042.35 40,106.06 32,352.20 0.00 5,499.76 4,562.031 3,777.16 3,180.93 0.00 105.34 235.52 313.41 222.15 0.00 2,107.82 1,748.67 1,454.96 1,229.62 0.00 773.00 -44.20 4.29 -8.52 0.00 0.00 3,390.58 -1.69 -11.71 0.00 4,052.59 50.77 0.00 2.401.78 0.00 43.31 0.00 25.60 512.35 0.00 52,849.61 43,098.98 34,532.33 24,825.59 0.00 65,431.41 53,042.35 40,106.06 32,352.20 OTHER ADDITIONAL INFORMATION EARNINGS PER SHARE Basic EPS (Rs.) Diluted EPS (Rs.) 50.00 83.00 72.00 60.00 51.00 50.00 83.00 71.00 59.00 50.00 + MAR 18 MAR 17 MAR 16 12 mths 12mths 12 mths 519.02 519.02 0.00 519.02 109,080.11 512.51 512.51 0.00 512.51 91,281.44 505.64 505.64 0.00 505.64 73,798.49 109,080.11 91,281.44 73,798.49 Table 2: BALANCE SHEET OF HDFC BANK BALANCE SHEET OF HDFC MAR 20 MAR 19 BANK (in Rs. Cr.) 12 mths. 12 mths EQUITIES AND LIABILITIES SHAREHOLDER'S FUNDS Equity Share Capital 0.00 0.00 TOTAL SHARE CAPITAL 0.00 0.00 Revaluation Reserve 0.00 0.00 Reserves and Surplus 0.00 0.00 TOTAL RESERVES AND 176,387.02 0.00 SURPLUS TOTAL SHAREHOLDERS 176,387.02 0.00 FUNDS Minority Interest 0.00 0.00 Deposits 1,146,207.14 0.00 Borrowings 186,834.31 0.00 Other Liabilities and Provisions 70,853.61 0.00 TOTAL CAPITAL AND 1,580,282.08 0.00 LIABILITIES ASSETS Cash and Balances with Reserve 72,211.00 0.00 Bank of India Balances with Banks Money at 15,729.10 0.00 Call and Short Notice Investments 389,304.95 0.00 Advances 1,043,670.88 0.00 Fixed Assets 4,626.85 0.00 Other Assets 55,287.63 0.00 TOTAL ASSETS 1,580,830.41 0.00 CONTINGENT LIABILITIES, COMMITMENTS Bills for Collection 0.00 0.00 356.33 291.44 180.62 788,375.14 643,134.25 545,873.29 156,442.08 98,415.64 71,763.45 48,413.49 58,708.88 38.140.33 1,103,186.17 892,344.16 730,261.82 104,688.21 37,910.55 30,076.58 18,373.35 11,400.57 8,992.30 238,460.92 210,777.11 161,683.34 700.033.84 585,480.99 487,290.42 3,810.56 3,814.70 3,479.70 37,819.29 42.960.24 38,739.48 1,103,186.17 892,344.16 730,261.82 82,299.09 30,848.04 55,242.58 836,231.70 818,284.29 821,774.81 Contingent Liabilities 0.00 0.00