Balance sheet analysis (PNB)

By: CA . SAYANTAN BASU

 Balance
Balance Sheetsheet analysis
of Punjab PNB
------------------- in Rs. Cr. -------------------
National Bank
Mar '07 Mar '08 Mar '09 Mar '10 Mar '11

12 mths 12 mths 12 mths 12 mths 12 mths

Capital and Liabilities:

Total Share Capital 315.3 315.3 315.3 315.3 316.81
Equity Share Capital 315.3 315.3 315.3 315.3 316.81
Share Application Money 0 0 0 0 0
Preference Share Capital 0 0 0 0 0
Reserves 9,826.31 10,467.35 12,824.59 15,915.63 19,720.99
Revaluation Reserves 293.85 1,535.70 1,513.74 1,491.99 1,470.76
Net Worth 10,435.46 12,318.35 14,653.63 17,722.92 21,508.56
Deposits 139,859.67 166,457.23 209,760.50 249,329.80 312,898.73
Borrowings 1,948.86 5,446.56 4,374.36 19,262.37 31,589.69
Total Debt 141,808.53 171,903.79 214,134.86 268,592.17 344,488.42
Other Liabilities & Provisions 10,178.51 14,798.23 18,130.13 10,317.69 12,328.27
Total Liabilities 162,422.50 199,020.37 246,918.62 296,632.78 378,325.25

•Total share capital(equity) remain same in FY 07,08,09,10 but it has increased by 1.51 cr
in FY 11.
•Reserves of the bank increased significantly every year. It means it has earned good
profits previously.
•No change in share capital money & preference share capital in last 5 years.
•Net worth of the bank has increased subsequently.
•Deposits, borrowings, total debt increased over the year significantly. All in all total
liabilities has increased over five years.
Balance Sheet of Punjab
------------------- in Rs. Cr. -------------------
National Bank
Mar '07 Mar '08 Mar '09 Mar '10 Mar '11

12 mths 12 mths 12 mths 12 mths 12 mths

Assets
Cash & Balances with RBI 12,372.03 15,258.15 17,058.25 18,327.58 23,776.90
Balance with Banks, Money at Call 3,273.49 3,572.57 4,354.89 5,145.99 5,914.32
Advances 96,596.52 119,501.57 154,702.99 186,601.21 242,106.67
Investments 45,189.84 53,991.71 63,385.18 77,724.47 95,162.35
Gross Block 2,247.74 3,699.64 3,930.36 4,215.21 4,981.60
Accumulated Depreciation 1,237.92 1,384.12 1,533.25 1,701.74 1,876.01
Net Block 1,009.82 2,315.52 2,397.11 2,513.47 3,105.59
Capital Work In Progress 0 0 0 0 0
Other Assets 3,980.80 4,380.84 5,020.20 6,320.07 8,259.42
Total Assets 162,422.50 199,020.36 246,918.62 296,632.79 378,325.25

Contingent Liabilities 52,884.89 80,606.88 79,270.65 68,124.47 101,465.73

Bills for collection 21,815.59 23,448.99 31,941.43 33,215.78 37,449.53
Book Value (Rs) 321.65 341.98 416.74 514.77 632.48

•Cash & balances with RBI has increasing subsequently over 5 yrs, it means the bank has successfully
maintained its liquidity (SLR & CRR).
•Investments of bank has increased by more than 100% in last 5 yrs.
•The net asset value(book value) of company has increased continuously in last five years.
•The gross block & net block (what assets are worth to company) has increased continuously this is due
to increase in no. of branch network and expansion plans.
•money at call(a short-term loan that does not have a set repayment schedule, but is payable immediately
and in full upon demand) has increased continuously which gave bank to earn interest while maintaining
liquidity.
•Balance sheet also shows that the total assets have increased by more than 100% in last five years.
Thank you folks……….