04/10/2023 Praxis Business School 1
FSA Presentation on
ICICI Bank Ltd.
Submitted to
Dr. Manaswee Kumar samal
Presented By
Amit Kumar Bishnu Panda
04/10/2023 Praxis Business School 2
ICICI Bank is a Second largest bank in India by assets & third largest by market capitalization.
Bank has presence in 19 countries with a network of 2575 branches & 8000 ATM.
Products- Corporate banking, Finance & Insurance, Investment Banking, Mortgage loan, Private banking & Wealth Management
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Revenue-USD 13.82 billion
Profit-USD 1.66 billion
Total assets-USD 119.69 billion
Total Equity-USD 12.21billion
Employee-80,000
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Source of Information1.Directors’ report
2.Management Discussion & Analysis 3. Schedule & notes of FS
4.Auditor’s Report
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Techniques used for FSA
1.Horizontal Analysis2.Trend Analysis3.Ratio Analysis
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Directors’ Report
ICICI Bank Annual Report FY2011.pdfPage 9
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Nifty Tracker
Movement of shares in stock marketICICI_FINANCE2.xlsx
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Horizontal Analysis
It is comparative information for the current year as well as previous year.
icici bank FSA.xlsx
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Trend Analysis
It is a calculation of percentage changes in Financial statement items for a number of
successive years. icici bank FSA.xlsx
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Ratio Analysis
It is establishment of relevant financial relationship between components of financial statements. Financial ratios are the significant indicator of a company financial health.
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Analysis
1.Dupont chart-icicibank2010_dupont.xlsx
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Profitability Ratio
It measures the degree of operating success of the company.
Profit Margin RatioAsset Turnover RatioEarning per share Ratio
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Profit Margin Ratio
Net ProfitRevenue
It measures the amount of net profit earned by each rupee of revenue.
ICICI Bank Axis BankYear ICICI BANK AXIS BANK2011 8.66% 7.29%2010 6.46% 7.14%
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Asset Turnover Ratio
RevenueAverage Total Asset
It measures firm’s efficiency in utilizing its assets
Year ICICI BANK AXIS BANK
2011 0.15 0.21
2010 0.16 0.16
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Earning Per ShareNPAT+Peference Dividend
No. of Equity Shares
EPS is useful in comparing companies’ performance
Year ICICI BANK AXIS BANK
2011 44.72 81.35
2010 34.94 66.16
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1.It indicates the business is affected by the extent of the debt used to finance the asset of the
company.2.The presence of heavy debt in a companies capital
structure is thought to reduce the companies solvency because debt is more risky than Equity
Debt-to-Equity RatioInterest Coverage RatioCredit-to Deposit RatioNPA RatioCASA Ratio
Solvency Ratio
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Debt-to-Equity RatioSecured + Unsecured Loan
Shareholder’s Equity
It measures the relationship of capital provided by creditors to the amount provided by the shareholder’s
Year ICICI BANK AXIS BANK
2011 6.37 11.83
2010 6.04 10.29
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Interest Coverage RatioPBIT
Interest Expenses
It measures the protection available to creditors for payment of interest charges by the company
Year ICICI BANK AXIS BANK2011 1.39 1.59
2010 1.30 1.57
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Credit -to-Deposit RatioTotal AdvancesTotal Deposit
It Indicates how much of the Advances lent by bank is done through deposit.
Higher the ratio, the higher the loan-assets credited from deposit
Year ICICI Bank Axis Bank
2011 95.90% 75.28%
2010 89.69% 73.85%
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Non Performing Assets RatioNet NPA
Net Customer AssetsIt used as a measure of the overall quality of the bank’s loan
book. An NPA are those assets for which interest is overdue for more than 90 days.
Higher ratio reflects rising bad quality of loans
Year ICICI Bank Axis Bank
2011 0.94% 0.26%
2010 1.86% 0.36%
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CASA RatioCurrent & Saving a/c deposits
Total Deposits The CASA ratio shows how much deposit a bank has in the form of current and saving account
deposits in the total deposit. A higher CASA ratio means higher portion of the deposits of the bank has come from current and savings deposit, which is generally a cheaper source of fund. Higher the CASA ratio better the net
interest margin, which means better operating efficiency of the bank.
Year ICICI Bank Axis Bank
2011 45% 41%
2010 41% 46%
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Capital Adequacy Ratio
Tier one capital + Tier two capitalRisk Weighted Assets
This ratio is used to protect depositors and promote the stability and efficiency of financial system
around the world.
Year ICICI BANK AXIS BANK
2011 13.11% 17.42%
2010 29.72% 36.5%
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It relate the market price of a company’s share to the company earning & dividends
Price Earning Ratio
Capital Market Ratio
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Price Earning RatioMarket price per Equity share
Earning per Share
It is a indicator of firm’s growth prospect. High price earning ratio indicates the stock market confidence in company’s future earning growth
Year ICICI BANK AXIS BANK2011 19.78 16.09
2010 23.47 15.26
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Key Ratios at a glanceRatios ICICI
BANK(2011)AXIS BANK(2011)
ICICI BANK(2010)
AXIS BANK(2010)
ROE 6.4% 5.1% 2.7% 2.1%
PE Ratio 19.78 16.09 23.47 15.26
CASA Ratio 45% 41% 41% 46%
NPA Ratio 0.94% 0.26% 1.86% 0.36%
Capital Adequacy ratio
13.11% 17.42% 29.72% 36.5%
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Conclusions
Based on the financial assessment of key indicators of banks..ICICI Bank Ltd is leading ahead of Axis Bank.
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Balance sheet
ICICI Bank Annual Report FY2011.pdf Page-80
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Profit & Loss account
ICICI Bank Annual Report FY2011.pdfPage 81
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Cash flow statement
ICICI Bank Annual Report FY2011.pdfPage 82
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Thank you!!!
ICICI bank Ltd.
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