S. Praganya - Internship Report

A STUDY ON FINANCIAL PERFORMANCE OF
SRI KAMALAMBIKA COOPERATIVE URBAN BANK LIMITED,

THIRUVARUR
An Internship Report submitted to

DEPARTMENT OF MANAGEMENT
CENTRAL UNIVERSITY OF TAMIL NADU

THIRUVARUR
In the partial fulfillment of the requirements

for the Award of the Degree of
MASTER OF BUSINESS ADMINISTRATION
By
S. PRAGANYA
Register No.: P211830
Under the guidance of
Dr. S. VISALAKSHMI
Assistant Professor
Department of Management
School of Commerce and Business Management
Thiruvarur – 610 005
1
DECLARATION
I, PRAGANYA S, certify that this internship report titled “A STUDY ON FINANCIAL

PERFORMANCE OF SRI KAMALAMBIKA COOPERATIVE URBAN BANK
LIMITED, THIRUVARUR” is a bonafide work of me which is prepared and completed
under the esteemed guidance of Dr. S. VISALAKSHMI, Assistant Professor, Department of
Management, Central University of Tamil Nadu, in partial fulfillment of MBA Program. It is
also declared that, this report has been prepared for academic purpose and it will not be
submitted elsewhere for any other purpose.
Date : 04.07.2022 PRAGANYA S

Place : Thiruvarur P211830
2
Thiruvarur
Department of Management
CERTIFICATE
This is to certify that the internship report entitled “A STUDY ON FINANCIAL

PERFORMANCE OF SRI KAMALAMBIKA COOPERATIVE URBAN BANK
LIMITED, THIRUVARUR” is based on the original work done by PRAGANYA S
(P211830) in the Department of Management, Central University of Tamil Nadu, Thiruvarur
during the academic year 2021-2022 and it will not be submitted elsewhere for any other
purpose.
Dr. S. VISALAKSHMI Prof. A. CHANDRA MOHAN
(Guide and Supervisor) (Head of the Department)
3
ACKNOWLEDGEMENT
I am grateful to my guide and sincere thanks to the DEPARTMENT OF MANAGEMENT,

CENTRAL UNIVERSITY OF TAMILNADU for providing me with all sorts of support in
completion of the internship. It is with profound gratitude that I submit this report for the kind
consideration of those who are considered. The completion of this report has been the concerted
effort of a number of persons who extended their help and support to me. Hence let me record
all those who supported and assisted me in the completion of the report.
I express my sincere thanks and respect to Prof. ANNAVARAPU CHANDRA MOHAN,

head of the department, for his guidance and cooperation during the report work.
I am greatly obliged to my supervising guide Dr. S. VISALAKSHMI for the wholehearted

guidance, support and encouragement from the beginning to completion of my internship.
I also express my sincere gratitude to Mr. S. RAMAKRISHNAN, General Manager of Sri

Kamalambika Cooperative Urban Bank Limited, for giving me an opportunity to undergo an
internship, helping me with all the information and guiding me well even in his busy schedule.
I am also thankful to all the faculty members of Department of Management, to my parents and
friends for their assistance and encouragement during my internship. I thank Almighty for
giving me the strength, knowledge, ability and opportunity in completion of this venture.
Place : Thiruvarur PRAGANYA S

Date : 04.07.2022 Reg. No.: P211830
4
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EXECUTIVE SUMMARY
The main objective of this internship report is to critically examine, evaluate and analyze the
financial performance of Sri Kamalambika cooperative urban bank limited, Thiruvarur from
the year 2017 to 2021. The study is undertaken with the help of secondary data which are profit
and loss account and balance sheets of the bank. The study is descriptive in nature, which is
based only on the secondary data. The techniques which are used for the financial statement
analysis are ratio analysis, cash flow analysis, NPA analysis and trend analysis. This study is a
micro level study as it is confined only to the annual reports of the bank and limited only to
five years of financial data. The ratios which are used for analysis are efficiency ratio, operating
leverage, net interest margin, capital adequacy ratio and CASA ratio. The trend analysis has
mainly concentrated on the assets and liabilities of the bank. The financial performance
analysis helps in identifying the financial strength and weaknesses of the bank by properly
establishing the relationship between the profit and loss account and balance sheet and it is
mandatory for every bank to analyze their financial performance from time to time.
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TABLE OF CONTENTS
CHAPTER CHAPTER NAME PAGE NO.
1 10
Introduction
1.1. Co-operative Banking in India 11
12
1.2. History of Co-operative Banking in India
12
1.3. Structure of Co-operative Banking
14
1.3.1. Urban Cooperative Banks
14
1.3.2. Rural Cooperative Banks
1.4. Importance of Co-operative Banks 15
16
2 Company Profile
17
2.1. About Urban Cooperative banks
17
2.1.1. Need for Urban Cooperative banks
17
2.1.2. Recent Developments related to UCBs
2.2. About Sri Kamalambika Co-operative Urban Bank 18
18
2.2.1. Functions of the bank
18
2.2.2. Objectives of the bank
19
2.2.3. Membership
19
2.2.4. Sources of funds
2.2.5. Organization Chart 20
21
3 Research Methodology
22
3.1. Objectives of the study
22
3.2. Data collection
22
3.3. Sampling Design
7
22
3.4. Techniques used for analysis
3.5. Scope of the study 22
23
3.6. Limitations of the study
24
4 Data Analysis and Interpretation
25
4.1. Ratio Analysis
25
4.1.1. Efficiency ratio
4.1.2. Operating leverage 27
28
4.1.3. Net Interest Margin
30
4.1.4. Capital Adequacy ratio
31
4.1.5. CASA ratio
33
4.2. Cash Flow Analysis
4.3. NPA Analysis 37
39
4.4. Trend Analysis
43
5 Findings, Suggestions and Conclusion
44
5.1. Findings
44
5.2. Suggestions
5.3. Conclusion 45
47
Annexure
55
Bibliography
8
LIST OF TABLES
TABLE NO. DESCRIPTION PAGE NO.
4.1.1 Efficiency ratio of the bank 25
4.1.2 Operating leverage of the bank 26
4.1.3 Net interest margin of the bank 28
4.1.4 Capital adequacy ratio of the bank 29
4.1.5 CASA ratio of the bank 31
4.2 Cash flow statement of the bank 33
4.3 NPA Analysis of the bank 36
4.4 Trend Analysis of the bank 38
LIST OF GRAPHS
GRAPH NO. DESCRIPTION PAGE NO.
4.1.1 Efficiency ratio of the bank 25
4.1.2 Operating leverage of the bank 27
4.1.3 Net interest margin of the bank 28
4.1.4 Capital adequacy ratio of the bank 30
4.1.5 CASA ratio of the bank 31
4.2 Cash flow statement of the bank 35
4.3 NPA Analysis of the bank 37
4.4.1 Trend Analysis of liabilities the bank 39
4.4.2 Trend analysis of assets of the bank 40
9
CHAPTER – 1
INTRODUCTION
10
1. INTRODUCTION
Financial performance is a subjective measure of how well a firm can use assets from its
primary mode of business and generate revenues. The term is also used as a general measure
of a firm’s overall financial health over a given period. It involves the complete evaluation of
a company’s overall standing in categories such as assets, liabilities, equity, expenses, revenue
and overall profitability. In broader sense, financial performance refers to the degree to which
financial objectives being or has been accomplished and is an important aspect of financial risk
management.
Financial statement analysis is the process of reviewing and analyzing a company’s financial
statements to make better financial decisions to earn income in future. These statements include
the income statement, balance sheet, statement of cash flows, notes to accounts and a statement
of changes in equity. Financial statement analysis is a method or process involving specific
techniques for evaluating risks, performance, financial health and future prospects of an
organization. The various users of the financial statement analysis are management, investors,
creditors, regulatory authorities, shareholders, debenture holders, financial institutions,
employees, crucial customers, tax authorities and Government Authorities.
This internship report is concerned with ‘Financial Performance of Sri Kamalambika

Cooperative Urban Bank Limited, Thiruvarur’. The major tools which are used in financial
statement analysis of this bank are
• Ratio Analysis
• Cash flow Analysis
• NPA Analysis
• Trend Analysis
1.1. CO-OPERATIVE BANKING IN INDIA
• Co-operative bank is an institution which is retail and commercial banking organized on a

co-operative basis and dealing in ordinary banking business.
• It is carried out by credit unions, mutual savings banks, building societies and co-
operatives, as well as commercial banking services provided by mutual organizations (such
as co-operative federations) to co-operative businesses.
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• Co-operative banks in India are registered under the States Co-operative Societies Act.
• The Co-operative banks are also regulated by the Reserve Bank of India (RBI) and
governed by the Banking Regulations Act, 1949 and Co-operative Societies Act, 1955.
1.2. HISTORY OF CO-OPERATIVE BANKING IN INDIA
• Cooperative movement in India was started primarily for dealing with the problem of rural
credit. The history of Indian cooperative banking started with the passing of Cooperative
Societies Act in 1904.
• The objective of this Act was to establish cooperative credit societies “to encourage
thrift, self-help and cooperation among agriculturists, artisans and persons of limited
means.”
• Many cooperative credit societies were set up under this Act. The Cooperative Societies
Act, 1912 recognized the need for establishing new organizations for supervision, auditing
and supply of cooperative credit. These organizations were-
➢ A union, consisting of primary societies,
➢ The central banks, and
➢ Provincial banks.
• Although beginning has been made in the direction of establishing cooperative societies
and extending cooperative credit, the progress remained unsatisfactory in the pre-
independence period. Even after being in operation for half a century, the cooperative credit
formed only 3.1 per cent of the total rural credit in 1951-52.
1.3. STRUCTURE OF COOPERATIVE BANKING
There are different types of cooperative credit institutions working in India. These institutions
can be classified into two broad categories
➢ Urban Co-operative banks

➢ Rural Co-operative banks.
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Multi State
Scheduled
Single State
Urban Co-operative
Banks
Multi State
Non-Scheduled
Single State
Co-operative Credit
State Co-Operative
Institutions
Banks
District Central Co-

Short term
operative Banks
Primary Agricultural
Rural Co-operative Credit Societies
Banks
State Co-operative
Agricultural and Rural
Development Banks
Long term
Primary Co-operative
Agricultural and Rural
Development Banks
In India, there are 1,853 UCBs and 1,09,924 RCBs, both can be further divided into different
categories. The UCBs can be divided into Scheduled UCBs and Non-Scheduled UCBs.
• A Scheduled UCB is a banking corporation whose minimum paid-up capital is ₹5 lakh.

These rules do not apply to a non-scheduled UCB. These Scheduled UCBs can be
further divided into Multi-State UCBs and Single State UCBs. A multi-state UCB is a
bank that has branches in more than one state. In India, there are only 24 multi-state
UCBs while 31 single-state UCBs.
• The non-scheduled on the other hand can also be divided on the basis of how many
states it has branches in. Only 10 Non-Scheduled UCBs in India are multi-state UCBs
while there are 1,788 Non-Scheduled UCBs that have only a single branch in one city
or a few branches within the state itself.
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The RCBs can be divided into two parts as well. These parts are named to be Short Term RCBs
and Long Term RCBs.
• The Short-Term RCBs can be divided into three different parts. Namely, the State Co-
operative Banks, which work within an entire state, District Central Co-operative Banks
which are restricted within a District, and the Primary Agricultural Credit Societies,
which are only limited within the boundaries of a village.
• The Long Term RCBs can be divided into SCARDBs and PCARDBs. The SCARBDs
stands for State Co-operative Agricultural and Rural Development Banks. These banks
although belonging to the Rural Population have access to many different states.
PCARDBs on the other hand stand for Primary Co-operative Agricultural and Rural
Development Banks.
1.3.1. URBAN CO-OPERATIVE BANKS
The term Urban Cooperative Banks refers to primary cooperative banks located in urban and
semi-urban areas. The cooperatives based on the urban sector are becoming sizable entities
given their customer base and scale of operations. It was established to fulfill the financial
needs of urban people to relieve them from the clutches of money lenders. With the rapid
growth of the urban cooperative sector, the RBI is extending strong regulatory and supervisory
norms for UCBs. As per section 56 of the Banking Regulation Act, 1949, Urban Cooperative
Bank means a cooperative society, other than a primary agricultural credit society, whose,
• Primary or principal business is a transaction of banking business.
• Paid-up share capital and reserves of which are not less than one lakh rupees.
1.3.2. RURAL CO-OPERATIVE BANKS
Rural Cooperative Banks play an important role in the daily lives of the rural population. It is
made up of the both short term and long term cooperative credit structures. It is primarily
mandated to ensure flow of credit to the agricultural sector. Under section 35 (6) of the Banking
Regulation Act, the National Bank for Agricultural and Rural Development (NABARD) has
been given authority to inspect State and Central Cooperative Banks. These banks have a great
impact on the rural population’s economic lives. RCBs play a silent but critical role in the day-
to-day lives of the rural population.
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1.4. IMPORTANCE OF COOPERATIVE BANKS
• It has an extensive branch network all over the country, making credit easily available
even to rural areas. It accounts for 67 per cent of total rural credit.
• It is an integral source for credit to agriculturalists.
• It confirms to the requirements of democratic planning and economic progress.
• It provides support to small and marginal farmers for buying inputs, storage and
marketing assistance.
15
CHAPTER – 2
COMPANY PROFILE
16
2.1. ABOUT URBAN COOPERATIVE BANKS
• Urban cooperative banks are primarily localized financial service providers that have been
in operation for more than a century. Their specialty is catering to the lower middle class
and people with limited resources, as well as self-employed and micro enterprises.
• They are registered as Cooperative Societies under the provisions of, either the State
Cooperative Societies Act of the State concerned or the Multi State Cooperative Societies
Act, 2002.
• As a part of developmental functions, the Reserve Bank imparts training to the officials of
UCBs to upscale their knowledge, skill and expertise.
• Urban cooperative banks play an important role in mobilizing deposits and financing the
small borrower sector, which includes small-scale industries, professionals, retailers, and
so on. Cooperative banks have been instrumental in providing financial assistance to the
rural sector.
2.1.1. NEED FOR URBAN COOPERATIVE BANKS
• The need for Urban Co-operative Banking arises from the fact that Joint stock Banks are
not interested in providing credit to the urban middle class.
• This is because it is not advantageous for joint stock banks in developing the business of
small loans on account of high cost of advancing and receiving them.
• Further joint stock banks are not likely to have under ordinary circumstances, full and
intimate knowledge of the standing and resources of persons of moderate means; they will
not advance loans on personal securities.
• In such circumstances, the man with limited means in urban area may approach money
lender. The establishment of urban co-operative Bank is the most suitable alternative to
these customers.
2.1.2. RECENT DEVELOPMENTS RELATED TO URBAN COOPERATIVE BANKS
• In January 2020, the RBI revised the Supervisory action Framework (SAF) for UCBs.
• In June 2020, the Central government approved an Ordinance to bring all urban and
multi-state cooperative banks under the direct supervision of RBI.
• Most recently RBI appointed a committee that suggested 4 tier structure for the UCBs.
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✓ Tier 1 with all unit UCBs and salary earner’s UCBs (irrespective of deposit size)
and all other UCBs having deposits up to Rs. 100 crore,
✓ Tier 2 with UCBs of deposits between Rs. 100 crore and Rs. 1,000 crore,
✓ Tier 3 with UCBs of deposits between Rs. 1,000 crore and Rs. 10,000 crore and
✓ Tier 4 with UCBs of deposits more than Rs. 10,000 crore.
2.2. SRI KAMALAMBIKA COOPERATIVE URBAN BANK LIMITED (SKCUBL)
Sri Kamalambika Cooperative Urban Bank Limited is a scheduled urban cooperative bank
which is located in Thiruvarur having its branch in Nannilam, Thiruvarur District. This bank
provides all the financial services such as accepting deposits, advancing loans, safe deposit
lockers, and so on.
2.2.1. FUNCTIONS OF SKCUBL

• The main function of the bank is accepting deposits from members and non-members
of urban and semi-urban areas in the forms of savings deposit, current deposit and fixed
deposit.
• It provides short-term and medium-term loan to the members and non-members against
security. Overdraft facility is also provided to the business on current account.
• It provides safe deposit lockers to its depositors to keep their valuables safely. Bank
charges rent, as per the size of lockers.
• It provides loan for self-employment in urban and semi-urban areas for those who want
to start their own business.
• It mobilizes from its members and provides interest on the invested capital.
2.2.2. OBJECTIVES OF THE SKCUBL
• To do banking by accepting deposits from public both members and non-members.

• To lend advances to members either upon security or otherwise.
• To draw, make, accept, buy, sell, collect and deal in bills, drafts, investment scripts and
other Government securities whether transferable or negotiable.
• To provide safe deposit vaults.
• To provide financial assistance to self-employed persons for setting up their own
business.
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• To do any form of business as specified in section 6 of the Banking Regulation Act,
1949 (as applicable to Co-operative Societies).
2.2.3. MEMBERSHIP
Any eligible person can hold ‘A’ Class share of Rs. 100/-. The Bank is issuing Surety Loan to
salaried class people and those who are availing Surety Loan from the Bank should hold 5%
of share to their sanctioned loan amount. ‘A’ Class member holds the power of voting in the
election of the Board of Directors and he can nominate to the post of Director of the Bank. If a
person holds ‘A’ Class membership, he can be exempted from deduction of TDS for the interest
amount getting from his deposits in the Bank without any limit. Persons who have ‘A’ Class
membership in the Bank can avail Jewel Loan above Rs. 1.00 lakh up to Rs.5.00 lakhs. The
total no. of ‘A’ Class members for the last five years and the share collected is shown here:
YEAR NO. OF ‘A’ CLASS MEMBERS ‘A’ CLASS SHARES

2020-21 16,730 Rs. 2,54,80,320
2019-20 16,316 Rs. 2,28,13,020
2018-19 16,350 Rs. 1,98,26,190
2017-18 16,180 Rs. 1,83,44,135
2016-17 16,180 Rs. 1,59,33,030
2.2.4. SOURCES OF FUNDS

The main source of funds of the bank is the various kinds of deposits collected from the public
namely, fixed deposit, recurring deposit, current deposit and savings deposit. The deposit
position of the bank for the past 5 years is shown hereunder:
Year Net Deposit

2020-21 Rs. 1,03,94,88,885.94
2019-20 Rs. 99,70,83,719.01
2018-19 Rs. 95,68,64,549.70
2017-18 Rs. 93,49,69,632.78
2016-17 Rs. 90,05,23,061.94
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2.2.5. ORGANIZATION CHART
Administrator
Managing
Director
AGM
AGM (Loans)
(Banking)
Deposit Loans ARC / EP Loan

EDP Establishment Branches Banking Loans Issue
Inspection Recovery Decree Inspection
Cash/ Cheque/
Clearing Surety
Section
Recovery
Lockers Jewel loan
collection
Savings, Mortage and Over due

Current and C.C.L. collection
Fixed deposit
Cash receipts Loan Demand

and payments
D.D and bills
Audit and
daybook
20
CHAPTER – 3
METHODOLOGY
21
3.1. OBJECTIVES OF THE STUDY
The objective of the present study is to critically examine and evaluate the financial position
of Sri Kamalambika Cooperative Urban Bank Limited, Thiruvarur.
 To compare the financial performance of the bank from the year 2017 to 2021.
 To apply various techniques to analyze the financial statements of the bank
 To interpret the changes in financial performance of the bank from year to year.
 To assess the short term as well as the long term position of the bank.
 To gain knowledge about the financial activities of a cooperative bank.
3.2. DATA COLLECTION
The study makes use of the secondary data for analysis. The sources of secondary data are
furnished from the bank for the years 2017 to 2021 which include
• Profit and Loss Accounts and
• Balance Sheets of the bank
3.3. SAMPLING DESIGN
The study on “The Financial Performance of Sri Kamalambika Cooperative Urban Bank
Limited” is descriptive in nature, which is mainly based on the secondary data.
3.4. TECHNIQUES USED FOR ANALYSIS
The techniques which are used to analyze the financial statements of the bank and to know
the financial performance of the bank are
 Ratio Analysis
 Cash Flow Analysis
 NPA Analysis
 Trend Analysis
3.5. SCOPE OF THE STUDY
This study was conducted on Sri Kamalambika Cooperative Urban Bank Limited, Thiruvarur.
This study is a micro level study. It mainly focused on “Financial Performance” of SKCUBL
by analyzing the past five years’ financial statements of the bank. The financial analysis helps
the bank to improve the performance by understanding its strength and weakness. It gives an
overview of Financial Performance of the bank.
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3.6. LIMITATIONS OF THE STUDY
 The study is only confined to the annual reports of the bank.

 The study is limited to only 5 years of financial data.
 The study only considers the secondary data.
 The study is based upon only past records.
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CHAPTER – 4
DATA ANALYSIS AND INTERPRETATION
24
4. DATA ANALYSIS AND INTERPRETATION
Data analysis and interpretation is the process of assigning meaning to the collected
information and determining the conclusions, significance and implications of the findings. It
is an important and exciting step in the process of research. In all research studies, analysis
follows data collection. Financial statements are generally insufficient to provide information
to investors on their own; the numbers contained in those documents need to be put into context
so that investors can better understand different aspects of the bank operations.
Financial statement analysis is the process of understanding the risk and profitability of a firm
through analysis of reported financial information. Financial Performance analysis is the
process of reviewing and analyzing company or bank or any organization financial statements
to make better economic decisions. It is a method or process involving specific techniques for
evaluating risks, performance, financial health, and future prospects of a bank.
4.1. RATIO ANALYSIS

Ratio analysis is a quantitative method of gaining insight into a company's liquidity,
operational efficiency and profitability by studying its financial statements such as the balance
sheet and income statement. It is a cornerstone of fundamental equity analysis. It compares
line-item data from a company's financial statements to reveal insights regarding profitability,
liquidity, operational efficiency, and solvency. It can mark how a company is performing over
time, while comparing a company to another within the same industry or sector. While ratios
offer useful insight into a company, they should be paired with other metrics, to obtain a
broader picture of a company's financial health. The ratios which are going to be used in this
study are
• Efficiency ratio
• Operating leverage
• Net interest margin
• Capital adequacy ratio
• CASA ratio
4.1.1. Efficiency ratio

The efficiency ratio assesses the efficiency of a bank’s operation by dividing non-interest
expenses by revenue. It measures a company's ability to use its assets to generate income.
25
Efficiency Ratio = Non-Interest Expense / Revenue
TABLE 4.1.1. SHOWING EFFICIENCY RATIO
Year 2016-17 2017-18 2018-19 2019-20 2020-21
Non-
interest
18906409.85 25086427.97 23018616.57 21570285.29 30866286.94
expense (in
Rs.)
Revenue
96535860.35 100216356.69 97350193.88 93611501.87 113905612.13
(in Rs.)
Ratio 19.584% 25.032% 23.64% 23.04% 27.098%
GRAPH 4.1.1. SHOWING EFFICIENCY RATIO
Efficiency Ratio
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2016-17 2017-18 2018-19 2019-20 2020-21
Efficiency Ratio
26
Interpretation
Average Bank Efficiency is 23.67% that means the bank spends average 0.24 paisa to generate
one rupee. The maximum optimal efficiency is 0.5(50%) paisa to generate one rupee revenue.
In all the above years the bank spends 19% to 30% to generate the revenue. Since, bank is
earning more than it is spending.
4.1.2. OPERATING LEVERAGE
Operating leverage is another measure of efficiency. It compares the growth of revenue with
the growth of non-interest expenses.
Operating Leverage = Growth Rate of Revenue – Growth Rate of Non-Interest Expense
TABLE 4.1.2. SHOWING OPERATING LEVERAGE
Year 2016-17 2017-18 2018-19 2019-20 2020-21
Growth rate of 1.313% 3.672% -2.85% -3.84% 21.67%

revenue
Growth rate of
non-interest -18.509% 32.62% -8.24% -6.29% 43.09%
expense
Operating 19.822% -28.948% 5.39% 2.45% -17.574%

leverage
27
GRAPH 4.1.2. SHOWING OPERATING LEVERAGE
Operating Leverage
30.00%
20.00%
10.00%
0.00%
2016-17 2017-18 2018-19 2019-20 2020-21
-10.00%
-20.00%
-30.00%
-40.00%
Operating Leverage
Interpretation
A positive ratio shows that revenue is growing faster than expenses. On the other hand, if the
operating leverage ratio is negative, then the bank is accumulating expenses faster than
revenue. The bank is having negative ratio in the years 2017-18 and 2020-21. Hence they have
to give much more attention in increasing the revenue and decreasing the expenses.
4.1.3. NET INTEREST MARGIN
Net interest margin is an important indicator in evaluating banks as it reveals a bank’s net profit
on interest-earning assets, such as loans or investment securities. Since the interest earned on
such assets is a primary source of revenue for a bank, this metric is a good indicator of a bank's
overall profitability.
Net Interest Margin = (Interest Income – Interest Expense) / Total Assets
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TABLE 4.1.3. SHOWING NET INTEREST MARGIN
Year 2016-17 2017-18 2018-19 2019-20 2020-21
Interest
Income (in 95187625.2 98482592.2 95860996.7 92050538.1 112669717.13
Rs.)
Interest
Expense 71719832.22 67822176 63110868.5 65172983.78 74203741.71
(in Rs.)
Total
Assets (in 1010614125.74 1064035268.35 1103554272.1 1152763706.99 1350380806.63
Rs.)
Net
Interest 2.32% 2.88% 2.96% 2.33% 2.85%
Margin
GRAPH 4.1.3. SHOWING NET INTEREST MARGIN
Net Interest Margin

3.50%
3.00%
2.50%
2.00%
1.50%
1.00%
0.50%
0.00%
2016-17 2017-18 2018-19 2019-20 2020-21
Net Interest Margin
29
Interpretation
The average net margin ratio is 2.73% to 3.26% for Indian banks. Bank earns below the average
net margin percent in 2016-17 and 2019-20. Hence, the bank should focus on this by increasing
the income earnings or by decreasing the expenditure.
4.1.4. CAPITAL ADEQUACY RATIO
The capital adequacy ratio (CAR) is a measurement of a bank's available capital expressed as
a percentage of a bank's risk-weighted credit exposures. It is used to protect depositors and
promote the stability and efficiency of financial system.
Capital Adequacy Ratio = Capital / Loans Granted
TABLE 4.1.4. SHOWING CAPITAL ADEQUACY RATIO
Year 2016-17 2017-18 2018-19 2019-20 2020-21
Capital
77354125.26 93905040.54 99286685.54 110858200.35 127184423.15
(in Rs.)
Loans
Granted 439264404 506580381 514515382 607532946 759157740
(in Rs.)
Ratio 17.61% 18.54% 19.29% 18.24% 16.75%
30
GRAPH 4.1.4. SHOWING CAPITAL ADEQUACY RATIO
Capital Adequacy Ratio

19.50%
19.00%
18.50%
18.00%
17.50%
17.00%
16.50%
16.00%
15.50%
15.00%
2016-17 2017-18 2018-19 2019-20 2020-21
Capital Adequacy Ratio
Interpretation
Under Basel III, the minimum capital adequacy ratio that banks must maintain is 8%. The
capital adequacy ratio measures a bank's capital in relation to its risk-weighted assets. A bank
with a high capital adequacy ratio is considered to be above the minimum requirements needed
to suggest solvency. Therefore, the higher a bank's CAR, the more likely it is to be able to
withstand a financial downturn or other unforeseen losses. The bank is having good Capital
Adequacy ratio.
4.1.5. CASA RATIO
CASA ratio stands for current and savings account ratio. CASA ratio of a bank is the ratio of
deposits in current and saving accounts to total deposits.
CASA Ratio = CASA Deposits / Total Deposits
31
TABLE 4.1.5. SHOWING CASA RATIO
Year 2016-17 2017-18 2018-19 2019-20 2020-21
CASA
Deposits (in 139826024.75 158502860.84 157213043.62 171331768.47 171565780.84
Rs.)
Total
Deposits (in 900527136.11 934973707 956893976.92 997083719.01 1039488885.94
Rs.)
CASA Ratio 15.53% 16.95% 16.42% 17.18% 16.504%
GRAPH 4.1.5. SHOWING CASA RATIO
CASA Ratio
17.50%
17.00%
16.50%
16.00%
15.50%
15.00%
14.50%
2016-17 2017-18 2018-19 2019-20 2020-21
CASA Ratio
32
Interpretation
A higher CASA ratio means that the bank has a higher share of deposits in current and savings
accounts. A higher CASA ratio also indicates a better operating efficiency of the bank and it
indicates lower cost of funds. It indicates the percentage of current and savings deposit in the
total deposits. The bank is having CASA ratio between 15% and 18%. Since it is considerably
a low ratio, the bank has to try to increase the level of current and savings deposits.
4.2. CASH FLOW STATEMENT

A cash flow statement is a financial statement that provides aggregate data regarding all cash
inflows a company receives from its ongoing operations and external investment sources. It
also includes all cash outflows that pay for business activities and investments during a given
period. The cash flow statement is believed to be the most intuitive of all the financial
statements because it follows the cash made by the business in three main ways—through
operations, investment, and financing. These three different sections of the cash flow
statement can help investors determine the value of a company's stock or the company as a
whole.
• The first section of the cash flow statement is cash flow from operations, which
includes transactions from all operational business activities.
• Cash flow from investment is the second section of the cash flow statement, and is the
result of investment gains and losses.
• Cash flow from financing is the final section, which provides an overview of cash used
from debt and equity.
33
TABLE 4.2. SHOWING CASH FLOW STATEMENT
2016-17 2017-18 2018-19 2019-20 2020-21

Particulars
(Rs. in Lakhs)
Net profit during the

741095.94 1398134.72 11220708.83 -11660228.75 1967350.68
year
A. Cash flow from Operating Activities
Reserves and surplus 3584150.14 14139810.28 3899590.00 8584684.81 13658922.75
Interest Reserve 3031284.00 728855.00 1526669.00 6688533.00 2083208.00
Interest Payable -275001.00 -795489.00 -320376.00 -178541.00 458865.00
Other liabilities 1758249.00 515568.00 -209663.00 2598414.74 1743702.63
Interest Receivable 873994.00 -1790197.00 -1149858.00 -6642355.00 -5778896.00
Branch adjustment 171625.01 -139412.00 -250.00 0.00 0.00
Income 1251382.19 3680496.25 -2866162.72 -3738692.01 20294110.23
Expenses -1251382.19 -3680496.25 2866162.72 3738692.01 -20294110.23
Net Cash flow from

Operating 9144301.15 12659135.28 3746112.00 11050736.55 12165802.38
Activities
B. Cash flow from Investing Activities
- -
Investments -500000.00 15000000.00 14100000.00
10000000.00 41000000.00
- -
Advances 21642781.00 -7935001.00 -93017564.00
67315977.00 151624794.00
Premises 96834.00 89132.00 80219.00 72971.00 78237.00
Furniture -167930.00 80393.00 50887.50 40049.00 -320582.80
34
Vehicle 3528.00 2646.00 1985.00 1489.00 1489.00
Other Assets 1132772.01 -329704.32 -272992.53 -1576298.52 -872214.60
Net cash flow - -

from Investing 12707985.01 -8574902.03 -79479353.52
108473510.30 138637865.40
activities
C. Cash flow from financing activities
Capital 1772040.00 2411105.00 1482055.00 2986830.00 2667300.00
Deposits 87755779.40 34446570.90 21920269.92 40189742.10 42405166.00
Net cash flow

from financing 89527819.40 36857675.90 23402324.92 43176572.10 45072466.00
activities
Net Increase /
Decrease in cash 112121201.40 -55231464.62 29794243.72 -36913047.60 -79432245.40
and cash
equivalents
Add: Cash and

cash equivalents at 221789433.50 333910634.90 278679170.28 308473414.00 271560366.40
the beginning of
the year
Cash and cash

equivalents at the 333910634.90 278679170.28 308473414.00 271560366.40 192128121.00
end of the year
35
GRAPH 4.2. SHOWING CASH FLOW STATEMENT
Net Increase or Decrease in cash and cash equivalents

150000000
100000000
50000000
0
2016-17 2017-18 2018-19 2019-20 2020-21
-50000000
-1E+08
Net Increase or Decrease in cash and cash equivalents
Interpretation
The cash flow statement shows the details of change i.e. net increase or decrease in operating,
investing and financing activities as well as net change of cash and cash equivalents in the
special treatments. Hence the bank has met net decrease in cash and cash equivalents in the
years 2017-18 and 2019-21. Therefore, the bank has to concentrate on increasing its cash and
cash equivalents by decreasing loss and expenses.
36
4.3. NPA ANALYSIS
The asset classification is broadly guided by the RBI’s Master Circular dated July 1st, 2015
which deals with ‘Prudential norms on Income Recognition, Asset Classification and
provisioning pertaining to Advances.’ Accordingly a NonPerforming Asset (NPA) is a loan
or an advance where,
• interest and/or instalment of principal remain overdue for a period of more than 90 days
in respect of a term loan,
• the account remains ‘out of order’ in respect of an Overdraft/Cash Credit (OD/CC),
• the bill remains overdue for a period of more than 90 days in the case of bills purchased
and discounted,
• the instalment of principal or interest thereon remains overdue for two crop seasons for
short duration crops, Advertisement,
• the amount of liquidity facility remains outstanding for more than 90 days, in respect
of a securitization transaction undertaken in terms of guidelines on securitization dated
February 1, 2006,
• in respect of derivative transactions, the overdue receivables representing positive
mark-to-market value of a derivative contract, if these remain unpaid for a period of 90
days from the specified due date for payment.
The percentage of non-performing assets in Sri Kamalambika Cooperative Urban Bank

Limited is calculated as follows:
TABLE 4.3. SHOWING NPA OF THE BANK
Year 2016-17 2017-18 2018-19 2019-20 2020-21
NPA (in Rs.) 36442150.00 35880679.00 45117274.00 86030027.00 112366858.00
Loans and
439264404.00 506580381.00 514515382.00 607532946.00 759157740.00
advances
Gross NPA 8.29% 7.08% 8.76% 14.16% 14.80%
Net NPA 2.6% 0.0% 1.8% 7.9% 9.6%
37
GRAPH 4.3. SHOWING NPA OF THE BANK
Chart Title
16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
2016-17 2017-18 2018-19 2019-20 2020-21
Gross NPA Net NPA
Interpretation
Having high NPAs are not favorable for bank because they are the assets that are not
performing. High NPAs mean that banks have too many loans that have become non-functional
or are not rendering any interest income to the bank. It is considered that the manageable limit
of NPAs for banks is 3%. The bank was having good Net NPA percentage in 2016-17 and
2018-19 and didn’t even had any NPA in 2017-18. But since 2019, the NPA rate of the bank
has risen to a great extent. Hence the bank has to give a great attention in managing its Non-
Performing Assets.
38
4.4. TREND ANALYSIS
Trend analysis involves collection of information from multiple time periods and plotting the
information on a horizontal line for further review. The intent of this analysis is to spot
actionable patterns in the presented information. It is an analysis of the trend of the company
by comparing its financial statements or analysis of the future based on past performance
results and it is an attempt to make the best decisions based on the results of the analysis done.
A trend is nothing but the general direction the market is heading during a specific period.
There are no criteria to decide how much time is require to determine the trend; generally, the
longer the direction, the more is reliably considered.
TABLE 4.4. SHOWING TREND ANALYSIS OF THE BANK
Percentage change in assets and liabilities

Particulars in every year in comparable with base year 2017
2017 2018 2019 2020 2021
Liabilities
Capital 100.00 115.13 124.43 143.18 159.92
Reserves 100.00 123.02 129.37 143.35 165.58
Deposits 100.00 103.25 106.26 110.72 115.53
Branch adjustment 100.00 0.18 0.00 0.00 195.52
Interest reserve 100.00 104.99 115.46 161.31 175.59
Interest payable 100.00 97.20 114.07 120.35 95.79
Other liabilities 100.00 105.57 103.37 131.39 150.23
Profit and loss account 100.00 123.65 313.53 116.22 149.51
Total 100.00 105.29 109.20 114.06 133.62
Assets
Cash 100.00 87.14 115.02 74.16 86.00
Balance with other banks 100.00 82.56 86.88 116.95 50.63
Investments 100.00 120.35 120.59 113.15 106.15
Advances 100.00 115.32 117.13 138.31 172.82
Interest receivable 100.00 100.59 104.42 126.55 145.81
39
Premises less depreciation 100.00 90.00 80.99 72.89 64.12
Furniture and fixture less 100.00 96.53 94.33 92.60 106.45

depreciation
Vehicle less depreciation 100.00 75.00 56.25 42.18 28.11
Other assets 100.00 112.23 122.35 180.82 213.17
Total 100.00 105.29 109.20 114.06 133.62
GRAPH 4.4.1. SHOWING TREND ANALYSIS OF LIABILITIES

OF THE BANK FROM 2017 TO 2020
LIABILITIES
350
300
Changes in liabilities of the years 2017 to 2022
250
200
150
100
50
0
Profit and
Branch Interest Interest Other
Capital Reserves Deposits loss
adjustment reserve payable liabilities
account
2017 100 100 100 100 100 100 100 100
2018 115.13 123.02 103.25 0.18 104.99 97.2 105.57 123.65
2019 124.43 129.37 106.26 0 115.46 114.07 103.37 313.53
2020 143.18 143.35 110.72 0 161.31 120.35 131.39 116.22
2021 159.92 165.58 115.53 195.52 175.59 95.79 150.23 149.51
Liabilities
2017 2018 2019 2020 2021
40
GRAPH 4.4.2. SHOWING THE TREND ANALYSIS OF
ASSETS OF THE BANK FROM 2017 TO 2022
ASSETS
250
Changes is assets from 2017 to 2021
200
150
100
50
0
Furniture
Premises Vehicle
Balance and fixture
Investmen Interest less less Other
Cash with other Advances less
ts receivable depreciati depreciati assets
banks depreciati
on on
on
2017 100 100 100 100 100 100 100 100 100
2018 87.14 82.56 120.35 115.32 100.59 90 96.53 75 112.23
2019 115.02 86.88 120.59 117.13 104.42 80.99 94.33 56.25 122.35
2020 74.16 116.95 113.15 138.31 126.55 72.89 92.6 42.18 180.82
2021 86 50.63 106.15 172.82 145.81 64.12 106.45 28.11 213.17
Assets
2017 2018 2019 2020 2021
41
Interpretation
• The capital, reserve funds, advances and other assets of the bank have gradually
increased from 2017 to 2021 and this increase is quite satisfactory.
• The cash balance of the bank has decreased in 2018 but had a great increase in 2019,
again had a great decrease in 2020. In 2021, the bank managed to increase its cash
position but still this performance is not satisfactory.
• The bank balance in other banks is also not satisfactory because the bank balance
decreased in 2018, increased in 2019 and 2020 but again it had fallen to a great extent
in 2021. The percentage of the bank balance with other banks in 2021 is 50.63 as
compared to 100 in 2017.
42
CHAPTER – 5
FINDINGS, SUGGESTIONS AND CONCLUSIONS
43
5.1. FINDINGS
• Average Bank Efficiency is 23.67% that means the bank spends average 0.24 paisa to
generate one rupee. The maximum optimal efficiency is 0.5(50%) paisa to generate one
rupee revenue. In all the above years the bank spends 19% to 30% to generate the
revenue.
• A positive ratio shows that revenue is growing faster than expenses. On the other hand,
if the operating leverage ratio is negative, then the bank is accumulating expenses faster
than revenue. The bank is having negative ratio in the years 2017-18 and 2020-21.
• The average net margin ratio is 2.73% to 3.26% for Indian banks. Bank earns below the
average net margin percent in 2016-17 and 2019-20.
• Under Basel III, the minimum capital adequacy ratio that banks must maintain is 8%.
The capital adequacy ratio measures a bank's capital in relation to its risk-weighted
assets. A bank with a high capital adequacy ratio is considered to be above the minimum
requirements needed to suggest solvency. Therefore, the higher a bank's CAR, the more
likely it is to be able to withstand a financial downturn or other unforeseen losses. The
bank is having good Capital Adequacy ratio.
• A higher CASA ratio means that the bank has a higher share of deposits in current and
savings accounts. A higher CASA ratio also indicates a better operating efficiency of
the bank. It indicates the percentage of current and savings deposit in the total deposits.
• The cash flow statement shows the details of change i.e. net increase or decrease in
operating, investing and financing activities as well as net change of cash and cash
equivalents in the special treatments. Hence the bank has met net decrease in cash and
cash equivalents in the years 2017-18 and 2019-21.
• Having high NPAs are not favorable for bank because they are the assets that are not
performing. High NPAs mean that banks have too many loans that have become non-
functional or are not rendering any interest income to the bank. It is considered that the
manageable limit of NPAs for banks is 3%. The bank was having good Net NPA
percentage in 2016-17 and 2018-19 and didn’t even had any NPA in 2017-18. But since
2019, the NPA rate of the bank has risen to a great extent.
5.2. SUGGESTIONS
• In all the above years the bank spends 19% to 30% to generate the revenue. Since, bank
44
is earning more than it is spending. So, the bank can continue to do so.
• The bank is having negative operating leverage ratio in the years 2017-18 and 2020-21.
Hence they have to give much more attention in increasing the revenue and decreasing
the expenses.
• Bank earns below the average net margin percent in 2016-17 and 2019-20. Hence, the
bank should focus on this by increasing the income earnings or by decreasing the
expenditure.
• The higher a bank's CAR, the more likely it is to be able to withstand a financial
downturn or other unforeseen losses. The bank is having good Capital Adequacy ratio
and bank can try to maintain the same.
• The bank is having CASA ratio between 15% and 18%. Since it is considerably a low
ratio, the bank has to try to increase the level of current and savings deposits.
• Hence the bank has met net decrease in cash and cash equivalents in the years 2017-18
and 2019-21. Therefore, the bank has to concentrate on increasing its cash and cash
equivalents by decreasing loss and expenses.
• Since 2019, the NPA rate of the bank has risen to a great extent. Hence the bank has to
give a great attention in managing its Non-Performing Assets.
5.2. CONCLUSION
Financial Performance analysis identifies the financial strengths and weaknesses of the bank
by properly establishing the relationship between the items of balance sheet and profit and loss.
This analysis can be undertaken by management of the bank or by parties outside the namely,
owner, creditors, investors. Financial Performance analysis involves the re-organization of the
entire financial data contained the financial statements. It is the establishment of significant
relationships between the individual components of balance sheet and profit loss account. This
is done through the application tools of financial analysis such as ratio analysis, cash flow
analysis and NPA analysis. This is used for determining the investment value of the bank, credit
rating and for testing efficiency of bank. Every bank need to analyze financial statement to
know the performance of the bank.
Financial Performance evaluation is the examination and interpretation of a firm’s financial

positions and operations. Financial analysis is a scientific tool which has assumed an
45
increasingly important role in terms of appraising the real worth of the bank, its performance
during a period of time. It helps in drawing out the complications of what is contained in the
financial statements. It is performed by professionals who prepare reports using ratios that
make use of information taken from financial statements and other reports.
The study is mainly concentrated on the financial Performance of Sri Kamalmbika Cooperating
Urban Bank limited. The bank has great efficiency and it spend less money to generate the
revenue. It has the ability to meet the obligations.
46
ANNEXURE
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31.03.2017
EXPENDITURE AMOUNT INCOME AMOUNT
Interest on deposit, borrowings, 71719832.22 Interest and discount 0.00

etc.
Salaries and allowances and 5702722.18 Interest on loans 59913767.00
provident fund
Director and local committee, 0.00 Interest on investment 35273858.20
member fees and allowance
Rent, taxes, insurance and 4954325.00 Commission, exchange and 4935.00
lighting, etc. brokerage
Law charges 2000.00 Subsidies and donation 0.00
Postage and telephone charges 225459.00 Income from non-banking assets 0.00
and profit form sale or dealing
with such assets
Auditor’s fees 116798.00 Other receipts 1343300.15
Depreciation on and repairs to 353650.00
property
Stationeries, printing and 1103865.71
advertisement, etc.
Loss from sale or dealing with 0.00
non-performing assets
Other expenses 6447589.99
Balance taken to profit 5909618.28
Total 96535860.35 Total 96535860.35
BALANCE SHEET AS ON 31.03.2017
LIABILITIES AMOUNT ASSETS AMOUNT
Capital 15933030.00 Cash 65191362.62

Reserve funds and other 61421095.26 Balance with other banks 268719272.37
reserves
47
Borrowings 0.00 Advances 439264404.00
Branch adjustment 139662.00 Interest receivable 30016451.00
Deposits and other accounts 900527136.11 Investments 201509375.79
Interest reserve 14589002.00 Branch adjustment 0.00
Interest payable 2841700.00 Premises less depreciation 891321.00
Other liabilities 9252882.09 Furniture and fixtures less 2315265.50
depreciation
Profit and loss account 5909618.28 Vehicle less depreciation 10585
Other assets 2696088.46
1010614125.74 1010614125.74

etc.
provident fund
Postage and telephone charges 232422.00 Income from non-banking 0.00
assets and profit form sale or
dealing with such assets
property
advertisement, etc.
48
Total 100216356.69 Total 100216356.69
Capital 18344135.00 Cash 56813634.36

reserves
depreciation
Profit and loss account 7307752.72 Vehicle less depreciation 7939.00
1064035268.35 1064035268.35

etc.
provident fund
49
with such assets
property
advertisement, etc.
Total 97350193.88 Total 97350193.88
Capital 19826190.00 Cash 74986509.39

reserves
depreciation
1103554272.10 1103554272.10
50

etc.
provident fund
with such assets
property
advertisement, etc.
Total 93611501.87 Total 93611501.87
Capital 22813020.00 Cash 48393461.76

reserves
51
depreciation
1152763706.99 1152763706.99

etc.
provident fund
Postage and telephone charges 177852.10 Income from non-banking 0.00
assets and profit form sale or
dealing with such assets
property
advertisement, etc.
52
Provisions 10050000.00
Total 113905612.13 Total 96535860.35
Capital 25480320.00 Cash 56067175.40

reserves
depreciation
1350380806.63 1350380806.63
Source
The data for the study is secondary data which is obtained from the annual reports of the
bank.
53
BIBLIOGRAPHY
• https://corporatefinanceinstitute.com/resources/knowledge/finance/bank-specific-ratios/
• https://www.valueresearchonline.com/stories/48820/how-to-analyse-banks/
• https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11961&Mode=0
• https://www.investopedia.com/terms/n/non-performing-
assets.asp#:~:text=Nonperforming%20assets%20(NPAs)%20are%20recorded,the%20ban
k%20is%20in%20jeopardy
• https://www.zoho.com/books/guides/what-is-a-cash-flow-statement.html
• https://saylordotorg.github.io/text_managerial-accounting/s17-01-trend-analysis-of-
financial-st.html
• https://learn.financestrategists.com/explanation/financial-statements/trend-analysis-of-
financial-statements/
• Annual reports of the bank
54

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A STUDY ON FINANCIAL PERFORMANCE OF

SRI KAMALAMBIKA COOPERATIVE URBAN BANK LIMITED,

An Internship Report submitted to

CENTRAL UNIVERSITY OF TAMIL NADU

In the partial fulfillment of the requirements

I, PRAGANYA S, certify that this internship report titled “A STUDY ON FINANCIAL

Date : 04.07.2022 PRAGANYA S

This is to certify that the internship report entitled “A STUDY ON FINANCIAL

Dr. S. VISALAKSHMI Prof. A. CHANDRA MOHAN

(Guide and Supervisor) (Head of the Department)

I am grateful to my guide and sincere thanks to the DEPARTMENT OF MANAGEMENT,

I express my sincere thanks and respect to Prof. ANNAVARAPU CHANDRA MOHAN,

I am greatly obliged to my supervising guide Dr. S. VISALAKSHMI for the wholehearted

I also express my sincere gratitude to Mr. S. RAMAKRISHNAN, General Manager of Sri

Place : Thiruvarur PRAGANYA S

CHAPTER CHAPTER NAME PAGE NO.

1.1. Co-operative Banking in India 11

1.4. Importance of Co-operative Banks 15

2.2. About Sri Kamalambika Co-operative Urban Bank 18

2.2.5. Organization Chart 20

3.5. Scope of the study 22

4.1.2. Operating leverage 27

4.3. NPA Analysis 37

TABLE NO. DESCRIPTION PAGE NO.

4.1.1 Efficiency ratio of the bank 25

4.1.2 Operating leverage of the bank 26

4.1.3 Net interest margin of the bank 28

4.1.4 Capital adequacy ratio of the bank 29

4.1.5 CASA ratio of the bank 31

4.2 Cash flow statement of the bank 33

4.3 NPA Analysis of the bank 36

4.4 Trend Analysis of the bank 38

GRAPH NO. DESCRIPTION PAGE NO.

4.1.1 Efficiency ratio of the bank 25

4.1.2 Operating leverage of the bank 27

4.1.3 Net interest margin of the bank 28

4.1.4 Capital adequacy ratio of the bank 30

4.1.5 CASA ratio of the bank 31

4.2 Cash flow statement of the bank 35

4.3 NPA Analysis of the bank 37

4.4.1 Trend Analysis of liabilities the bank 39

4.4.2 Trend analysis of assets of the bank 40

This internship report is concerned with ‘Financial Performance of Sri Kamalambika

1.1. CO-OPERATIVE BANKING IN INDIA

• Co-operative bank is an institution which is retail and commercial banking organized on a

1.2. HISTORY OF CO-OPERATIVE BANKING IN INDIA

1.3. STRUCTURE OF COOPERATIVE BANKING

➢ Urban Co-operative banks

District Central Co-

• A Scheduled UCB is a banking corporation whose minimum paid-up capital is ₹5 lakh.

1.3.1. URBAN CO-OPERATIVE BANKS

1.3.2. RURAL CO-OPERATIVE BANKS

2.1.1. NEED FOR URBAN COOPERATIVE BANKS

2.1.2. RECENT DEVELOPMENTS RELATED TO URBAN COOPERATIVE BANKS

2.2. SRI KAMALAMBIKA COOPERATIVE URBAN BANK LIMITED (SKCUBL)

2.2.1. FUNCTIONS OF SKCUBL

2.2.2. OBJECTIVES OF THE SKCUBL

• To do banking by accepting deposits from public both members and non-members.

YEAR NO. OF ‘A’ CLASS MEMBERS ‘A’ CLASS SHARES