FINANCIAL PERFORMANCE OF KUMARI BANK LIMITED
A Project Work Report
SUMMITTED BY
SUSHIL ANGBUHANG
T.U. REGISTRATION NO. 7-2-278-906
SYMBOL NO. 2780369
PASHUPATI MULTIPLE CAMPUS
GROUP : FINANCE
SUMMITTED TO
Faculty of Management
TRIBHUWAN UNIVERSITY
Kathmandu, Nepal
In partial Fulfillment of the Requirement for Degree of
BACHLORS OF BUSINESS STUDIES (B.B.S.)
KATHMANDU
JANUARY, 2021
ENDORSEMENT
We hereby endorse the project work report entitled “ FANANCIAL PERFORMANCE OF
KUMARI BANK LIMITED” submitted by Sushil Angbuhang of Pashupati Multiple Campus ,
Mitrpark Kathmandu, in partial fulfillment of the requirements for award of the bachelor of
business studies (BBS) for external evaluation.
…………………….. ………………………..
Mr. Maniratna Prajuli Mrs. Prayagraj Bhattarai
Report Supervisor and chairperson Campus chief
Management Research Committee Pashupati Multiple Campus
Date: Jan, 2021
SUPERVISOR RECOMMENDATION
The project work report entitled “FINANCIAL PERFORMANCE OF KUMARI BANK
LIMITED” is prepared by Sushil Angbuhang of Pashupati Multiple Campus, Mitrapark,
Kathmandu is prepared under my supervisor as per the procedure and format requirements laid
by the faculty of management, Tribhuwan university, as partial fulfillment of the requirements
for the degree of bachelor of business studies (BBS). I therefore recommend the report for
further evaluation.
………………………
Mr. Maniratna Prajuli
Supervisor
Pashupati Multiple Campus
Mitrapark, Kathmandu, Nepal
Date: Jan, 2021
DECLARATION
I hereby declare that the project work entitled “FINANCIAL PERFORMANCE OF KUMARI
BANK LIMITED” Submitted to faculty of management Tribhuwan University Kathmandu is an
original place of work under the supervisor of Mr. Maniratna Prajuli, faculty member of
Pashupati Multiple Campus, Mitrapark, Kathmandu, and submitted in partial fulfillment of the
requirement of bachelor of business studies (BBS). This project work report has not been
submitted any other university or institution for the award of any degree of diploma.
………………………
Sushil Angbuhang
Pashupati Multiple Campus
Mitrapark, Kathmandu
Date: Jan, 2021
Acknowledgement
I am very much greatful to the Tribhuwan University authorities to include this Field work
Programme in the syllabus of B.B.S. 4th year, which, I think very much helpful in development
practical knowledge of the students. I am, of course deeply indebted to our teacher Maniratna
Prajuli instructor to this assignment of Pashupati Multiple Campus for providing necessary
guidance and instructions in writing of this report. I would like to express may heartfelt thanks to
all the staffs of Kumari Bank Limited. Especially to the honorable Manager for providing
necessary data documents and information.
...............................
Sushil Angbuhang
Pashupati Multiple Campus
Mitrapark, Kathmandu
Date: Jan, 2021
Table of Contents Page No.
CHAPTER-I : INTRODUCTION
1. Backround of the Project 1
2. Introduction to Kumari Bank Limited
3. Statement of the Problem
4. Objective of the Study
5. Research Methodology
CHAPTER-II : DATA ANALYSIS & MAJOR FINDINGS
6. Data Presentation and Analysis
6.1 Financial Analysis
(i) Liqudity Ratio
(ii) Current Ratio
(iii) Cash and Bank balence to Total Deposit Ratio
(iv) Cash and Bank balence to Current Deposit Ratio
(v) Cash and Bank balence to Current Assets Ratio
(vi) Loan and Advance to Total Deposit Ratio
6.2 Profitability Ratio
(i) Net Profit to Total Assets Ratio
(ii) Net Profit to Total Deposit Ratio
(iii) Return on Shareholders Equity
(iv) Return on Investment
(v) Earning Per Share
(vi) Dividend Per Share
(vii) Dividend Payout Ratio
6.3 Leverage Ratio
(i) Long-term debt to shareholder fund ratio
(ii) Total long-term debt to Total assets ratio
(iii) Total Debt to Shareholders fund Ratio
(iv) Interest Coverage Ratio
6.4 Activity Ratio
(i) Total Investment to Total Deposit Ratio
(ii) Loan and Advances to Total Deposit Ratio
(iii) Non-Performing Loans to Loan & Advances Ratio
(iv) Loan and Advances to Fixed Deposit Ratio
(v) Loan Loss Provision to Total Loans and Advances Ratio
(vi) Interest Expenses to Total Deposit Ratio
(vii) Interest Expenses to Total Expenses Ratio
7. Major Findings to the Study
CHAPTER-III
8. Summary and Conclusion
9. Recommendation
BIBLOGRAPHY
References
List of Tables Page No.
Table 1: Current Ratio
Table 2: Cash & Bank Balance to Total Deposit Ratio
Table 3: Cash and Bank Balance to Current Deposit Ratio
Table 4: Cash and Bank Balance Assets Ratios
Table 5: Loans and Advances to Total Deposit Ratio
Table 6: Net Profit to Total Assets Ratio
Table 7: Net Profit Total Deposit Ratio
Table 8: Return on Shareholder's Equity
Table 9: Return on Investment
Table 10: Dividend Per Share
Table 11: Dividend Payout Ratio
Table 12: Long-term debt to shareholders fund ratio
Table 13: Total debt to Total Assets ratio
Table 14: Total Debt to Shareholders Fund Ratio
Table 15: Interest Coverage Ratio
Table 16: Total Investment to Total Deposit Ratio
Table 17: Loan and Advances to Total Deposit Ratio
Table 18: Non-Performing Loan to Loan & Advances Ratio
Table 19: Loan loss Provision to Total Loans and Advances Ratio
Table 20: Interest Expenses to Total Deposit Ratio
Table 21: Interest Expenses to Total Expenses Ratio
BIBLOGRAPHY
Testbooks:
I.M. Pandey, "Financial Management" Tata MC Graw-Hill Bup. New Delhi.
J. Fred Weston1983, Thomas E. Copeland, "Managerial Finance, Addison Wesley 1983.
Khan, M.Y. and Jain P.K. (1992), "Financial Management" Tata MC Graw-Hill, India.
P.R. Panta (1998), Fieldwork Assignment and Report Writing, Veena Academic Enterprises,
Ktm.
Paul A. Samuelson Economic (New York M.C. Graw-Hill Company)
S.J. Khadka and H.B. Singh (2056), Banking and Principles, Lesgislation and Practice, Nabin
Prakashan, Bhotahity, Ktm.
Ronald Grywinshki, The New Fashoned Banking. (Harvered Business Review, May-June 1993)
Reference:
1. The Nepal Commercial Bank Act 23031 B.S.
2. Tiwari Netra, "A Comparative Study of Financial Performance of Commercial Banks
Unpublish" (Thesis of MBA)
3. Shrestha M.K. "Commercial Banks Comparative Performance Evaluation" Kosh, Ktm,
Karmachari Sanchaya Kosh Publication, Year 16,2047.
