Financial Performance Analysis

of
Dutch -Bangla Bank Limited
 Report On
Financial Performance Analysis of Dutch-Bangla Bank
Limited

Submitted to:
Ms. Manna Akter Lina
Assistant Professor
Department of Business Administration
Dhaka City College

Submitted by:
Anisa Chowdhury
Roll:114
Major: Management, 7th Semester ,Section:A
Batch: 21
Session: 2018-2019
Department of Business Administration
Dhaka City College

Date of Submission:
August 23, 2023
 Letter of Transmittal

Ms.Manna Akter Lina

Associate Professor,
Dhaka City College
Dhanmondi-2,Dhaka
Subject:Submission of project report.
Dear Madam,
I am pleased to present the enclosed report titled "Analysis of Dutch Bangla Bank:A
Comprehensive Overview" as a part of my Organization Development requirement.
This report aims to provide an in-depth analysis of Dutch Bangla Bank Limited,
focusing on its operations,performance,and contributions to the banking sector.I
believe this report reflects a comprehensive understanding of Dutch Bangla Bank and
its significance in the banking industry.The analysis presented here is the result of
thoroughresearch,including the study of various financial reports,industry
publications, and online resources.I would like to express my gratitude to Manna Lina
ma'am for guiding and supporting me throughout the preparation of this report.Their
valuable feedback and insights have greatly contributed to the quality of the analysis. I
trust that this report meets the standards set for this assignment.
Sincerely yours,

Anisa
Anisa Chowdhury
Dhaka City College
Date: August 22, 2023

i
 Acknowledgment

This report is basically a presentation of my knowledge that I have got during my

internship about Financial performance analysis. I was assisted by a number of
employees with kind co-operation and valuable information in this regard. So, I should
thank them.

First of all, we express our deep gratitude to the Almighty God who invisibly helps us
to complete this project report. I have to put my heartfelt respect and gratitude for
kindness and cooperation that was provided to me to complete my assigned report. I
express my gratitude and acclaim towards the Dhaka City College and to my
honourable Teacher, Assistant professor Manna Akter Lina, Department of Business
Administration, Dhaka City College for providing me such an opportunity. Her
generous guidance, supervision, endless inspiration, cooperation and valuable advice
enabled me to overcome all the quandaries that cropped up during the course of my
project report program and while preparing this report.

I extend my deepest appreciation to all our faculty members of the Department of

Business Administration, Dhaka City College for their individual contribution and
cooperation in advancing this report successfully.

Last of all I would like to convey my sincere thanks to all my batch mates and friends
who helped and inspired me to complete the project report.

ii
 Executive Summary

Dutch-Bangla Bank started operation is Bangladesh's first joint venture bank. The
bank was an effort by local shareholders spearheaded by M Sahabuddin Ahmed
(founder chairman) and the Dutch company FMO.
From the onset, the focus of the bank has been financing high-growth manufacturing
industries in Bangladesh. The rationale being that the manufacturing sector exports
Bangladeshi products worldwide. Thereby financing and concentrating on this sector
allows Bangladesh to achieve the desired growth. Dutch Bangla Bank other focus is
Corporate Social Responsibility (CSR). Even though CSR is now a cliche, Dutch
Bangla Bank is the pioneer in this sector and termed the contribution simply as 'social
responsibility'. Due to its investment in this sector, Dutch Bangla Bank has become
one of the largest donors and the largest bank donor in Bangladesh.The bank has won
numerous international awards because of its unique approach as a socially conscious
bank.
Dutch Bangla Bank was the first bank in Bangladesh to be fully automated.The
Electronic-Banking Division was established in 2002 to undertake rapid automation
and bring modern banking services into this field. Full automation was completed in
2003 and hereby introduced plastic money to the Bangladeshi masses. Dutch Bangla
Bank also operates the nation's largest ATM fleet and in the process drastically cut
consumer costs and fees by 80%. Moreover, Dutch Bangla Bank choosing the low
profitability route for this sector has surprised many critics. Dutch Bangla Bank had
pursued the mass automation in Banking as a CSR activity and never intended
profitability from this sector. As a result it now provides unrivaled banking technology
offerings to all its customers. Because of this mindset, most local banks have joined
Dutch Bangla Bank banking infrastructure instead of pursuing their own.
Even with a history of hefty technological investments and an even larger donations,
consumer and investor confidence has never waned. Dutch-Bangla Bank stock set the
record for the highest share price in the Dhaka Stock Exchange in 2008.

iii
 List of Acronyms

DBBL Dutch-Bangla bank Limited

ITOD IT Operation Division
ITDD IT Development Division
BB Bangladesh Bank
ATM Automated Teller machine
NID National Identification
KPI Key Performance Indicator
POS Point of Sale

iv
 List of Table And figures

Serial Number Table and Figures Page Number

3.1.1 Trend Analysis of Dutch Bangla Bank Ltd 7

3.1.2 Total Assets 8

3.1.3 Total Debt 8

3.1.4 Operating Revenues 9

3.1.5 Total Operating Expenses 10

3.2.1 Ratio Analysis of Dutch Bangla Bank Limited 10

3.2.2 Liquidity Ratio- Cash Position Indicator 11

3.2.3 Liquid Securities indicator 12

3.2.4 Capacity Ratio 12

3.2.5 Leverage 13

3.2.6 Other business (trade finance) of Dutch Bangla Bank 14

Limited Import
3.2.7 Other business (trade finance) of Dutch Bangla Bank 15
Limited Export
3.2.8 Return on average assets (ROA %) 15

3.2.9 Share information 16

v
 Table of Contents

Chapter List Contents Page Number

Letter Of Transmittal i
Acknowledgement ii
Executive Summery iii
List of Acronyms iv

List of Table and Figures v

1.1:Origin 1
Chapter 1.2:Objective 1
1 1.3:Methodologies 1
Introduction 1.4:Scope 1

1.5:Limitation 2

2.1:Vision 4

2.2:Mission 4

2.3:Managerial Practice 4
Chapter
2.4:Requirement 4
2
Company Overview 2.5:Employe benfits At 4
2,6:Core Banking Software 5

2.7:Internet Banking Server 5

2.8:SMS and Alert Banking Service 5

2.9:E-Commerce Payment Gateway 5

2.10:POS 6
 3.1.1:Trend Analysis of Dutch Bangla 7
Bank Ltd
3.1.2 :Total Assets 7
3.1.3 :Total Debt 8
3.1.4 :Operating Revenues 9

Chapter 3 3.1.5 :Total Operating Expenses 10

Analysis And
Evaluation
3.2.1:Ratio Analysis of Dutch Bangla Bank 10
Limited
3.2.2:Liquidity Ratio- Cash Position 11
Indicator

3.2.3 :Liquid Securities indicator 11

3.2.4 :Capacity Ratio 12

3.2.5 :Leverage 13
3.2.6:Other business (trade finance) of 13
Dutch Bangla Bank Limited
Import
3.2.7:Other business (trade finance) of 14
Dutch Bangla Bank Limited
Export
3.2.8 :Return on average assets (ROA %) 15
3.2.9: Share information 15

4.1:Findings
17

Chapter
4
4.2:Recommendations
Findings 17
Recommendation
And

Conclusion 4.3:Conclusion
18
Biblography And Annual Report: 21
 Chapter 1 Introduction

1.1 Origin of the report:

This report is approved by noteworthy Ms. Manna Akter Lina course instructor and in
addition began as the course necessary of the BBA program of Dhaka City College. As
handy introduction is an indispensable price of the BBA course prerequisites, the
examination was has done on workers evaluations to take genuine presentation of
Human Resource Management rehearse. I am being relegated to satisfy the fractional
prerequisite.

1.2 Objectives of the report :

 To get an overview of Dutch-Bangla Bank Limited
 To get an idea of principal activities of the Dutch-Bangla bank Limited
 Evaluate performance of Dutch-Bangla Bank Limited

1.3 Methodology of the report:

Secondary data will be used in this report.
 Secondary data was collected from DBBL website,DBBL annual report 2020

1.4 Scope of the report :

The extent of the report is restricted at drawing elucidating and investigative instead of
basic introduction of DBBL Limited. DBBL is it accurate to say that one is of the new
age banks in Bangladesh? The report covers the authoritative structure, foundation,
capacities and the execution of the bank have fundamentally worked in the general
saving money so our report covers every one of the exercises of general managing an
account and monetary execution.While preparing this report I have used secondary
data which was available to us. Besides the areas that the report is been prepared by:
 Credit Risk management of the DBBL
 Credit Contribution in the economy.

1
1.5 Limitations of the report :
In every activity there are many constraints. The issues I have faced while
working on this is:

 Time was a big constraint as i had to juggle daily BBA classes white preparing this
report
 The bankers are very busy with their job which lead me little time to consult with In
many cases up to date information was not published.
 All the branches of the sample Bank were not visited.
 Non-Availability of reference books is another limitation.
 In most cases assuming data without verification
 Unavailable information in website
 It is difficult to collect the existing data because of company secrecy. There are
various information the bank employee can't provide due to security and other
corporate obligations.

2
 Chapter 2 Overview of DBBL

Dutch-Bangla Bank Limited (DBBL) is a Bangladeshi bank.M Sahabuddin Ahmed

(Founder & Chairman) established DBBL as a planned joint venture private
commercial bank between local Bangladeshi stakeholders and the Dutch corporation
FMO. In Bangladesh, DBBL was created under the Bank Companies Act of 1991 and
incorporated as a public limited company under the Companies Act of 1994.DBBL
began formal operations on June 3, 1996.The Dhaka Stock Exchange Limited and the
Chittagong Stock Exchange Limited both lists the bank.It has 220 branches along with
4500 ATM and more than 40000000 customers.As of 2022,total authorized capital of
DBBL is 36,966,361,801 which was 32,256,652,674 in 2021.The bank's initial
concentration was on financing high-growth industrial firms in Bangladesh.The
reasoning is that the manufacturing sector exports Bangladeshi goods all over the
world.As a result of financing and focusing on this industry,Bangladesh is able to
accomplish the required growth. Another area of emphasis for Dutch Bangla Bank is
corporate social responsibility (CSR).While CSR has become a cliched topic,Dutch
Bangla Bank was a pioneer in this industry, referring to the contribution simply as
‘social responsibility.' Dutch Bangla Bank has become one of the largest contributors
and the largest bank donor in Bangladesh as a result of its investment in this industry.
Distinctive approach as a socially responsible bank has allowed the bank to received
various international honors. Dutch Bangla Bank was Bangladesh's first totally
automated bank. With a goal of bringing current banking service to the industry and
implementing rapid automation The Electronic-Banking Division was founded in
2002. Dutch Bangla Bank also operates the nation's largest ATM fleet, reducing
consumer prices and fees by 80 percent. Furthermore, many critics have been startled
by Dutch Bangla Bank's decision to pursue a low-profitability strategy in this industry.
Dutch Bangla Bank sought mass automation in banking as a CSR initiative, with no
intention of profiting from this area. As a result, it now offers unequaled banking
technology to all of its customers. As a result of this approach, most local banks have
joined the Dutch Bangla Bank banking infrastructure rather than developing their own.

3
2.1 Vision:
Dutch-Bangla Banks vision as they stats is, “Dutch-Bangla bank dreams of better
Bangladesh, where arts and letters, sports and athletics, music and entertainment,
scienceand education,health and hygiene, clean and pollution free environment and
above all society based on morality and ethics make all our lives worth living.
DBBL’s essence and ethos rest on a cosmos of creativity and the marvel-magic of a
charmed life that abounds with sprit of life and adventures that contributes towards
human development.”

2.2 Mission:
Dutch-Bangla Bank engineers’ enterprise and creativity in business and industry with
a commitment to social cause.“Profits alone” do not hold a central focus in the Bank’s
operation; because “man does not live by bread and butter alone”.

2.3 Management Practices:

DBBL's management is one of its most significant assets.Its managerial strategies
have allowed it to grow steadily throughout the years while providing nice customer
service. DBBL'smanagement is separated into departments,each of which operates
independently.Management is in charge of operations like training, recruitment, and
employee benefits. Because DBBL prioritizes its clients above all else, the management
socializes customers in such a way that they become potential clients in the future.
Management often recruits people that are dynamic and self-motivated and have the
potential to become future leaders.

2.4 Recruitment:
Recruitment in the bank is done by following certain procedure that requires the
candidates to apply for the position.From the application, candidates are shortlisted
and chosen for the written test.Candidates who pass the written tests are then asked to
attend an interview.

2.5 Employee Benefits at DBBL:

 Bank ensures health and safety of the employees while at the bank.
 Provident fund for all permanent employees.
 Yearly bonus

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2.6 Core Banking Software:
First bank in Bangladesh which offered true online banking service in all the delivery
channel is Dutch-bangla Bank.Flexcube,the first completely online core banking
software, has been in use since 2004,and it was updated to Flexcube Universal
Solution in 2012(FCUBS).Meanwhile,the number of clients,accounts,Automated
Teller Machine (ATM),Point of Sales (POS) terminals,cards,and other items has
increased dramatically.The software was designed to fulfill the requirements of the
bank's products and services With such modifications,bank is now able to provide 24-
hour client care.

2.7 Internet Banking Service:

Internet banking allows a customer of the bank to access his or her account without
coming to branch via internet connection.Back in 2004,the bank was one of the first to
introduce Internet Banking system in Bangladesh. Internet banking is provided to
customers for free of cost.This system also allows fund transfers between banks via
Bangladesh Bank's BEFTN and NPSB channels.Customers can now initiate Interbank
BEFTN or NPSB transactions from the comfort of their home or office.

2.8 SMS and Alert Banking Service:

As the availability of mobile phones has increased tremendously,For the convenience
of the customers,Dutch-Bangla bank has implemented SMS and Alert banking.
Currently, over 8 million consumers are set up for sms alert so they can receive alerts
for every transactions made by their accounts.After each transaction, customers
receive an SMS with their account balance.

2.9 E-Commerce Payment Gateway (Nexus Payment Gateway):

Since June 2010,DBBL has been offering an e-Payment gateway and like in many
other aspects of banking,they were the first in Bangladesh to offer this.This enables a
customer to make purchases over the internet, utility bills also can be paid using this,
and so on.Most crucially, the individual who are using this facility need not be a
Dutch- Bangla Bank account holder.

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2.10 POS (Point of Sales) Merchants:
The POS financial department gains new retail sites (POS Merchants) and places POS
machines.EMV-readable POS terminals accept DBBL Nexus,VISA,MasterCard,
Union Pay,Discover,and Diners Club cards.Year after year,the number of POS
merchants and transactions has expanded.Number of POS merchants increased from
10389 in 2019 to 12297 in 2020.Transaction increased from 20870 million taka to
22503 million taka.

6
 Chapter 3 Analysis and
Evaluation

3.1.1 Trend Analysis of Dutch Bangla Bank Ltd

Calculating by considering Net profit after tax

Figure 1: Net profit of DBBL after tax (year 2010-2014)

In the above chart shows that the net profit after tax of Dutch Bangla Bank limited are
variable.In 2010 their net profit after tax was 2,002,315,963 and in 2011 net profit
after tax was 2,154,888,510 which is more than previous year and increasing rate was
7.72%. In 2012 the net profit after tax increasing largely and more than previous year
and the amount was 2,314,103,480 and the increasing rate was 7.38%.Net profit after
tax in 2013 was 2,000,762,327 which is less than previous year and decreasing rate
was 13.54%. In 2014 net profit after tax was 2,206,623,673 and it is more than
previous year and the increasing rate was 10.28%.

3.1.2 Total Assets

The basic accounting equation states that Assets = Liabilities + Stockholders
Equity.In the accounting industry, assets are defined as anything that a business owns,
has value and can be converted to cash. Assets are broken down into two main
categories.
Calculating by considering Total Assets (Trend Analysis)

7
 Figure 2: Total assets of DBBL (year 2010-2014

In the above diagram shows that the Assets of Dutch Bangla Bank limited are
increasing.In 2010 their asset was 101,181,637,054 and in 2011 asset was
123,267,035,863 which is more than previous year and increasing rate was 21.81%.In
2012 assets are increasing largely and more than previous year and the amount was
155,918,559,459 and the increasing rate was 26.48%.Asset in 2013 was
185,537,386,894 which is more than previous year and increasing rate was 18.99%. In
2014 asset was 215,993,545,862 and it is more than previous year and the increasing
rate was 16.41%.

3.1.3 Total Debt

Total Debt to Total Assets' Total debt to total assets is a leverage ratio that defines the
total amount of debt relative to assets. This enables comparisons of leverage to be
made across different companies. The higher the ratio, the higher the degree of
leverage, and consequently, financial risk.
Calculating by considering total debt (Trend Analysis) :

8
 Figure 3: Total Debt of DBBL (year 2010-2014)

In the above diagram shows that the debt of Dutch Bangla Bank limited are
increasing. In 2010 their debt was 1316315576 and in 2011 debt was 1755346344
which is more than previous year. In 2012 debt are increasing and more than previous
year and the amount was 2112244711. Debt in 2013 was 2606526258 which is more
than previous year and increasing. In 2014 debt was 2888248536 and it is more than
previous year and increasing.

3.1.4 Operating Revenues

'Operating Revenue' Income derived from sources related to a company's everyday
business operations.
Calculating by considering Total Operating Revenues (Trend Analysis)

Figure 4: Total Operating Revenues of DBBL (year 2010-2014)

In the above diagram shows that the revenues of Dutch Bangla Bank limited are
increasing and decreasing. In 2010 their revenue was 2572192720 and In 2011
revenue was 3510266937 which is more than previous year .In 2012 revenue are
increasing largely and more than previous year and the amount was 4367880343 and.
Revenue in 2013 was 2300868222 which is less than previous year and decreasing. In
2014 revenue was 7944727603 and it is more than previous year and increasing.

9
3.1.5 Total Operating Expenses

Figure 5: Total Operating Expenses of DBBL

In the above diagram shows that the revenues of Dutch Bangla Bank limited are
increasing and decreasing. In 2010 their revenue was 6,409.0 million and In 2011
revenue was 9,334.8 million which is more than previous year .In 2012 revenue are
increasing largely and more than previous year and the amount was 13,007.5 million
and Revenue in 2013 was 15,467.0 million which is more than previous year and
increasing. In 2014 revenue was 15,417.4 million and it is less than previous year and
decreased.
3.2.1 Ratio Analysis of Dutch Bangla Bank Limited
Current Ratio
Current assets are received as relatively liquid which means they can generate cash in
a relatively short time period.Current liabilities are debts that will come due within a
year.Of the current ratio is low,the firm may have difficulty in meeting short run
commitment as they mature.If the ratio is too high,the firm may have an excessive
investment in current assets or to be underutilizing short term credit.
Current Ratio= Current assets / Current Liabilities

Figure:Current Ratio of DBBL

10
There are fluctuations in the Current Ratio of DBBL. In 2010, their cash position
indicator was 0.074 which in the year 2011 increased to 0.078. In 2012 it was 1.074
and in 2013 it’s increased to 1.076 and in 2014 its highly increased to 1.13.

3.2.2 Liquidity Ratio- Cash Position Indicator

The amount of cash that a company, investment fund or bank has on its books at a
specific point in time.The cash position is a sign of financial strength and liquidity.In
addition to cash itself, it will often take into consideration highly liquid assets such as
certificates of deposit,short-term government debt and other cash equivalents.
Cash Position Indicator: Cash and deposits due from other banks/ total assets

Figure 7: Cash Position Indicator of DBBL

There are fluctuations in the Cash Position Indicator ratio of DBBL. In 2010, their
cash position indicator was 0.071 which in the year 2011 decreased to 0.0647.Which
implies,during 2011 the bank has decreased its cash and deposit.

3.2.3 Liquid Securities indicator

It indicates ratio between government securities and total assets which means how
much marketable security a company can hold. The greater the value the more liquid
the depository institution’s position tends to be.
Liquid Securities indicator: Government securities / Total Assets

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 Figure 8: Liquid Securities indicator of DBBL

There are fluctuations in the Liquid Securities Indicator ratio of The DBBL.In 2010, it
was 0.146.But in the year 2011 &2012,it has decreased to 0.133 and 0.111.The
fluctuations occurred because both total assets and government securities are not
increasing at the same rate. Government securities are the most marketable securities
and serves as a second line of defence after cash if any liquidity crisis arises. So
reducing this security affects the liquidity condition of the bank.

3.2.4 Capacity Ratio

This ratio show negative liquidity. That means the more the ratio the less liquid the
depositary institution is. Capacity Ratio = Net loans & leases/ Total assets

Figure 9: Capacity Ratio of DBBL

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Capacity ratio, which is basically a negative liquidity indicator. Here fluctuations in
the Capacity Ratio of DBBL. In 2010 Capacity ratio was 0.669 to 0.646 from the year
2011. In 2012 it was 0.588 and decreased to 0.574 in 2013. From 2013 it’s decreased
to 0
.576 in 2014.Loans and leases are the most illiquid among all the assets.The more a
bank facilitates loans,the more its earnings go up. But at the same time its liquidity
position goes down.The management should maintain a balance between the earnings
and the liquidity.
3.2.5 Leverage
Debt Ratio is a ratio that indicates what proportion of debt a company has relative
to its assets.The measure gives an idea to the leverage of the company along with the
potential risks the company faces in terms of its debt-load.
Debt Ratio = Total debt / total assets

Figure:10 Debt Ratio of DBBL

DBBL has been able to maintain an increasing debt ratio of 0.013 to 0.014 all through
2010 to 2011.But from 2011 it’s decreased to 0.013 in 2012 and again increased 0.014
in 2013 and decreased 0.014 in 2014.Increasing of debt ratio not good from a risk
perspective,because higher leverage means higher earnings.But higher Leverage also
implies that the bank is exposed to higher risk.During good times when earnings are
high, financial leverage is beneficial for a bank.

3.2.6 Other business (trade finance) of Dutch Bangla Bank Limited

Import
A good or service brought into one country from another.Along with exports,imports

13
form the backbone of international trade. The higher the value of imports entering a
country,compared to the value of exports, the more negative that country's balance of
trade becomes.

Figure 15: Import of DBBL (Taka in million)

The data provided by the chart above proves a significant/slight increase of the import
rate for the 2010-2014 years period, estimated at 87,662.6 million taka for 2010 and at
123,391.9 million taka for 2014. Although in 2011 the import of DBBL has known a
decrease of 4,228.2 million taka in 2012 it marks a growth of 20,871.7 million taka
comparatively to the 2011 and of 16443.5 compared to 2010.The most significant
growth was recorded in 2014 being estimated at 123,391.9 million taka,which is by
15,132. 6 million taka more than the import rate of 2013. According to the chart data
the DBBL has an overall increase for the chart data the DBBL has an overall increase
for the examined period of 35,729.3 million taka representing 70.04%.

3.2.7 Other business (trade finance) of Dutch Bangla Bank Limited

Export
A function of international trade whereby goods produced in one country are shipped
to another country for future sale or trade.The sale of such goods adds to the
producing nation's gross output.If used for trade,exports are exchanged for other
products or services.Exports are one of the oldest forms of economic transfer, and
occur on a large scale between nations that have fewer restrictions on trade, such as
tariffs or subsidies.

14
 Figure 16: Export of DBBL (Taka in million)

The data provided by the chart above proves increase of the export rate for the 2010-
2014 years period,estimated at 73,499.5 taka million for 2010 and at 117,777.3 taka
million for 2014.Although in 2011 the export of DBBL was 92,412.4 and its increase
to 108,878.6 million taka in 2012.From 2012 to 2013 its increase 9166.6 million taka.
According to the chart data DBBL has an overall increase for the examined period of
44277.8 million taka, representing 62.405%.

3.2.8 Return on average assets (ROA %)

An indicator used to assess the profitability of a firm's assets.It is most often used by
banks and other financial institutions as a means to gauge their performance.As return
on average assets (ROAA) is calculated at period ends (quarters, years, etc.), it does
not reflect all of the highs/lows but is merely an average of the period.

Figure 14: Return on average assets (ROA %) of DBBL

15
There is a fluctuation in return on average asset (ROA) of DBBL from 2010 to 2011.
In 2010 it was 1.1 and in 2011 it was 1.2.It has been increased gradually till 2014.In
2014 it was 2.2.The ratio was increasing because of decreasing total operating
expenses.

3.2.9 Share information

Earnings per Share (EPS)
Its represents the portion of a company's earnings, net of taxes and preferred stock
dividends,that is allocated to each share of common stock. he figure can be calculated
simply by dividing net income earned in a given reporting period (usually quarterly or
annually) by the total number of shares outstanding during the same term. Because the
number of shares outstanding can fluctuate, a weighted average is typically used.

Figure 17: Earnings per share of DBBL (year 2010 to 2014)

In 201o EPS was 10 taka, which was 10.8 taka in 2011. It increased 0.8 taka per share
from previous year with growth rate of 8%.In 2012 it increased further to 11.6 taka,
0.8 taka more than 2011 with growth rate of 7.4074%.In 2013 share price dropped by
1.6 taka per share from 2012 which was less by 13.7931%. In 2014 share price
increased by 1 taka per share from 2013 with growth rate of 10%.

16
 Chapter 4
Findings, Recommendations and Conclusion

4.1 Findings:
 In terms of financial state, it is difficult to obtain an accurate image of the
organization because banks were created at different times and operate
effectively in different sectors.Because financial facts are vital in judging a
company's overall performance, the following concluding remarks are
assumptions about how the picture might seem.

 This comparison is fairly limited in scope because only a few key financial
factors have been considered.In terms of authorized capital DBBL has
BDT15000 million though BRAC bank has BDT20000 million which is
highest among the three banks. Return ofInvestment is highest for Dutch-
Bangla Bank Limited in 2020,and their ROI has been increasing year by
year.We can say that DBBL has been doing well in this metric.
 Profitability demonstrates a business's overall efficiency and performance.
 In recent years,DBBL has had the largest operational profit of any of the three
banks.
 EBL has alower operational profit,indicating that the bank's main business is
less profitable than those of other banks.

4.2 Recommendations:
 Bangladesh today has a plethora of banks, giving customers numerous options.

 As a result, a bank should do all possible to keep its customers.

 So that idle money does not linger in the bank, more efficient capital
management and investment analysts should be appointed. This is a
recommendation because asper DBBL official, amount of idle money is
highest right now in DBBL in all time.

 Although they have the highest number of ATM’s, they should maintain a
close eye on the ATM machines in each booth to ensure that they are
operational and have enough cash.

18
 There should be additional service stations for withdrawing and depositing
money.

 DBBL branches to reduce client waiting time.

 DBBL should enhance branch office space as they have one of the largest
client bases and also open new branches in various parts of the country to
expand.

 The large number of ATM booths and Fast Tracks has an impact on their
profitability.
 These ATM booths are located in close proximity in some locales, increasing
their costs over time. As a result, they must strike a balance between rising
costs and anincreasing number of ATMs.

 The large number of staff was unable to significantly contribute to increased

profitability, indicating that the bank is losing efficiency. As a result, they
must look for ways to boost the bank's profitability through these personnel.
An increasein staff productivity can assist them in reaching efficiency and
thus profit.

19
4.3 Conclusion:
In the financial business,Dutch Bangla Bank has been a successful private commercial
bank.Its primary purpose is to expand steadily and safely.Over the years,the bank has
practiced conservative banking.As a result, it has implemented new technologies to
make every aspect of the bank more transparent to central administration.Processes
that used to take hours to complete are now completed in minutes.Dutch Bangla Bank
is also constantly growing its client offers and services.Again, its social causes
activities help the bank's image among shareholders.According to the research,this
bank's performance is satisfactory. In this study, numerous financial metrics were
analyzed to evaluate this bank's financial performance,and DBBL was discovered to
be a fast- developing bank that was also operating well in practically all areas.To
maintain this rate of growth and improvement, they must now be more attentive to
what their customers desire and more cautious when making loans to consumers in
order to lower the defaulter rate.Since its founding, the bank has been
profitable.However, in 2020, the banking sector faced new issues such as rising non-
performing loans, excess liquidity, decreased capital adequacy,covid-19, and so on.
These difficulties eventually had an impact on the bankin some form.As a result, the
bank did not fare well in comparison to past years.
Nonetheless, the bank is well capable of recouping the losses. They must be aware of
their limitations and take steps to improve their current situation. Dutch-Bangla Bank
was an early adopter of automation. Its extensive experience in several financial areas
has also made the bank trustworthy among its large number of clients.As a result,
concentrating on the areas that need to be improved or upgraded will finally assist
them in achieving continual growth.

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Bibliography

Annual Report
Dutch-Bangla Bank Limited - Annual Report 2017-2020
Eastern Bank Limited – Annual Report 2017 – 2020
BRAC Bank Limited – Annual Report 2017 - 2020

Appendices

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