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What trends are observed based on the common size analysis of the cash flow statement of Uttara Bank from 2014 to 2019? ? Vertical Analysis

What trends are observed based on the common size analysis of the cash flow statement of Uttara Bank from 2014 to 2019?

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Vertical Analysis of cash flow statement Horizontal analysis of cash flow statement 2014 2015 2016 2017 2018 2019 2014 2015 2016 2017 2018 2019 Cash Flow for operating Activities Interest receipts in cash 212.85% 226.43% 203.77% 203.10% 239.94%% 244.94% Cash Flow for operating Activities Interest receipts in cash 25.34% 6.38% -4.27% -4.58% 12.73% 15.08% Interest payments -112.16% -103.57% -93.92% -95.38% -102 78% -85.98% Interest payments -70.61% -7.67% -16.27% -14.96% -8.37% -23.35% Dividend receipts 1.23% 1.26% 1.35% 1.39% 1.44% 1.46%% 60.54% 1.88% 9.96% 13.17% 16.81% 18.72% Fees and commission receipts in cash 12.16% 11.44% 11.93% 15.49% 15.83%% 15.50% Dividend receipts Fees and commission receipts in cash 77.52% -5.92% -1.84% 27.47% 30.27% 27.54% Recoveries of loans previously written off 0.73% 0.00% 2.94% 294% 4.3396 Recoveries of loans previously written off 901.30% -100.00% -100.00% 303.09% 304.18% 494.03% Cash payments to employees 42.36% 50.44% -65.02% 67.96% -7101%% -70.90% Cash payments to employees 268.00% 19.06% 53.49% 60.43% 67.63% 67.38% Cash payments to suppliers -2.38% -10.869 -8.93%% -13.24% -11.96% -12.33% Cash payments to suppliers 1905.88%% 355.70% 274.68% 455.96% 401.96% 417.59% Income tax paid -19.93% -11.60% -8.89% -14.16% -15.40% -25.24% -122.30% -41.79% -55.40% -28.97% -22.75% 26.61% Receipts from other operating activities 8.14% 8.24% 8.504 9.83% 10.82% 10.84% Income tax paid Receipts from other operating activities 93.67% 1.29% 5.24% 20.86% 33.05% 33.22% Payments for other operating activities 14.72% 16.15% 17.46% -10.15% -5.71% -14.21% Operating cash flow before changes in operating assets and Payments for other operating activities -713.20% 9.77% -218.66% -168.96% -138.81% -196.54% liabilities 72.97%% 87.06% 31.40% 31.86% 64.12% 68.42% Operating cash flow before changes in operating Purchase/sale of trading securities 4.56% 1 15.28% 53.20% 49.80% 43.651 49.10% assets and liabilities -112.40% 19.30% -56.98% -56.34% -12.13% -6.24% Loans and advances to other banks 2.16% 4.02% 3.09%% 3.86% 3.86%% 36.31% Purchase/sale of trading securities 4169.57%% 2429.26% 1067.11% 992.66% 857.72% -1177.189 Loans and advances to customers 144.75% 43.98% -120.79% -342.16% -213.79% -93.70% Loans and advances to other banks -1850.009 85.71% 42.86% -278.57% 78.57% -1778.579 Other assets -33.25% 3.44% 3.08% -11.27% 7.15% 3.86 Loans and advances to customers 62.65% -69.62% -16.55% 136.38% 47.70% -35.27% Deposits from other Banks 2.76% 1.40% 1.77% 4.91% 8.87% 1.41% Other liabilities account of customers -486.09% -77.63% -109.25% -66.10% -121.51% -111.60% Deposits from customers 350.21% 132.09% 195.57% 216.20% 55.70% 55.53% Other liabilities -292.66% -49.29% -35.90% -278.06% 221.60% -151.02% Net cash received from/(used in) operating Other liabilities account of customers 0.09% -0.60% 0.00% 0.00%% 0.00% 1.0-0% activities -312.94% -62.28% -44.16% -38.27% -84.10% -84.14% Other liabilities 122.00% 6.31% 80.66% 63.30% 80 52%% 152.089 Cash flows from investing activities -1201.589 -801.58% -100.00% -100.00% -100.00% -100.00% Net cash received from/(used in) operating activities 35.45% 249.20% 150.39% 47.78% 40.15% -129.16% Proceeds from sale/payments for purchase of securities -196.53% -105.17% -33.89% - -48.11% -34.00% 24.66% Proceeds from sale/payments for purchase of securities 41.20% 92.86% 97.00% 65.09% 17.13%% 30.04% Purchase of property, plants and equipments 241.26% 602.89% 324.19% -234.78% 13.26% -464.29% Purchase of property, plants and equipments .5.76% -3.75% 2.70% -2.179 -1.22% 2.09% Cash flows from financing activities Sale of property, plants and equipments 0.02%% 0.04% 0.05% 0.01% 0.01% 0.02% Receipts from issue of loan capital and debt -533.45% -325.42% 135.47% -258.01% -58.41% -27.09% Net cash received from/(used in) investing activities 35.45% -96.57% 94.37% 67.25% 15.92%% 27.96% securities Payments for redemption of loan capital and debt Dividend paid -8.43%% -10.70% -10.90% -14.25% - 12 29%% -11.43% securities -292.85% -34.92% -53.21% -62.25% -78.79% -63.68% Net cash received from/(used in) financing activities -8.436 -10.70% -10.90% -14.25% -12 29% -11.43% Receipts from issue of ordinary share 222.26% 95.10% 216.66% -32.51% -61.07% 4.07% Net Increase/(decrease) in cash and cash equivalents (A+B+0) 23.46% 141.93% 233.86% -129.29% 43.78% -112.62% Dividend paid -572.14% -372.39% 166.17% -289.69% -55.10% -21.13% Opening cash and cash equivalent 157.50%% 180.96% 322.89%% 556.76% 427.47% 468.45% Closing cash and cash equivalents (D+E+F) 206.71% 26.90% 29.33% 69.05% 45.85% 35.59% Closing cash and cash equivalents (D+E+F) 180.96% 322.89% 556.76% 427.47% 468.45% 353.52% Closing Cash and cash equivalent 206.71% 26.90% 29.33% 69.05% 45.85% 35.59% Cash in hand (including foreign currencies ) 36.63% 39.61% 39.05% 41.72% 48.46% 56.21% Cash in hand (including foreign currencies ) 257.19% 504.89% 896.67% -650.99% 86.58% -579.97% Balance with Bangladesh Bank & its agent Bank(s) (including foreign currencies) 128.70% 152.82% 158.22%% 162.59% 161 06% 179.53% Total 742.22% 14.89% 105.01% 253.49% 171.40% 197.43% Balance with other banks and financial institutions 15.64% 130.46% 359.48% 223.16% 258.93%% 117.79% Total 180.97%% 322.89% 556.76% 427.47% 468.45%% 353.52%

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