Ratios for financial performance analysis

Financial Stricture -ljQLo ;+/rgf_ Code Name of Ratio Formula S1 Capital/Assets Ratio (k"FhL÷;DkQL cg'kft ) Total Capital x 100 Total Assets S2 Commercial Funding Liability Ratio (jfx\o÷bfloTjsf] cg'kft ) Voluntary & Time Deposits + Borrowings on Commercial interest Rate x 100 / Average Gross Loan S3 Debt to Equity (bfloTj ÷ k""FhLsf] cg'kft ) Total Liabilities x 100 Total Equity S4 Deposits to Loans (C0fdf ÷ artsf] cg'kft ) Voluntary Depositors x 100 Gross Loan Portfolio S5 Deposits to Total Assets (s'n ;DklQdf ÷ artsf] cg'kft ) Voluntary Depositors x 100 Total Assets S6 Portfolio to Assets (;DklQdf ÷C0f nufgLsf] cg'kft ) Gross Loan Portfolio x 100 Total Assets

Outreach -;b:onfO{ ;]jf_ Code Name of Ratio Formula O1 Number of Active Borrowers ( ;lqmo C0fL ;+Vof) No of Borrowers with loan outstanding O2 Number of Loans Outstanding ( nufgLdf /lx/x]sf] C0f ;+Vof) No of Loans with loan outstanding O3 Gross Loan Portfolio ( s"n nufgLdf /lx/x]sf] C0f /sd) Total Outstanding Loan Portfolio O4 Average Loan Balance per Borrower ( k|lt C0fL cf}ift C0f /sd) Gross Loan Portfolio / Number of Active Borrowers O5 Average Loan Balance per Borrower/GNI per Capita ( k|lt C0fL cf}ift C0f af+sL ÷ s'n ufx{:y cfDbfgL) Average Loan Balance Per Borrowers /GNI Per Capita O6 Number of Voluntary Depositors ( P]lR5s art stf{ ;+Vof) No of Depositors with Voluntary Deposit and Time Deposits

Code Name of Ratio Formula O7 Voluntary Deposits ( s'n P]lR5s art /sd_ Total Value of Voluntary Deposits and Time Deposits Accounts O8 Average Deposit Balance / Per Depositor ( k|lt art stf{ cf}ift art /sd ) Voluntary Deposits Amounts / No of Voluntary Depositors O9 Number of loans migrant worker's family member ( a}b]lzs /f]huf/Ldf hfg] kl/jf/n] nu]sf] C0f ;+Vof ) No of Outstanding Loans with Migrant Worker’s Family Members O10 Number of depositors from migrant worker's family ( a}b]lzs /f]huf/Ldf hfg] kl/jf/n] u/]sf] art ;+Vof ) No of Depositors with Migrant Worker’s Family Members O11 Number of enterprise loan from migrant worker family ( a}b]lzs /f]huf/Ldf hfg] kl/jf/n] nu]sf] n3'pBd C0f ;+Vof ) No of Enterprise Loans with Migrant Worker’s Family Members O12 Number of unemployment insurance policy holders ( j]/f]huf/L jLdf clen]v lng]sf] ;+Vof ) Number of unemployment insurance policy holders O13 Number of migrant worker/ total population in working area ( sfo{If]qsf] s'n hg;+Vof dWo] a}b]lzs /f]huf/Ldf hfg]sf] ;+Vof ) Number of Migrant workers / Total Population in working Area O14 Borrowers from migrant worker/ total migrant worker in the working area ( sfo{If]qsf s'n a}b]lzs /f]huf/Ldf hfg]sf] ;+VofdWo] ;+:yfaf6 a}b]lzs /f]huf/Lsf nflu C0f n}hfg]sf] ;+Vof ) Borrowers from migrant worker/ Total Migrant Worker in the Working Area

Financial Performance -ljQLo Ifdtf_ Code Name of Ratio Formula to Calculate P1 Return on Assets ( ;DklQdf k|ltkmn) Net Operating Income (–) Taxes / Average Total Assets P2 Return on Equity (k"+hLdf k|ltkmn) Net Operating Income (–) Taxes / Average Total Equity P3 Operational Self Sufficiency (OSS) ( ;~rfng cfTdlge{/tf) Financial Income x 100 / Financial Expenses + Operating Expenses + Loan Loss Provisioning Expenses

Revenue -cfDbfgL_ Code Name of Ratio Formula R1 Financial Revenue/ Total Assets ( s'n ;DklQdf ljQLo cfDbfgL) Financial Revenue x 100 Average Total Assets R2 Profit Margin ( l;dfGt cfDbfgL) Net Operating Income x 100 Financial Revenue R3 Yield on Gross Portfolio ( Nominal) (s"n ;DklQdf C0fdf k|ltkmn -;fwf/0f_) Financial Revenue from Loan Portfolio / Average Gross Loan Portfolio R4 Yield on Gross Portfolio (Real) (s"n ;DklQdf C0fdf k|ltkmn - jf:tljs_) (Yield on Gross Portfolio ( Nominal)-Inflation Rate) / (1+Inflation Rate)

Expenses -vr{_ Code Name of Ratio Formula E1 Total Expenses / Total Assets ( s'n ;DklQdf s"n vr{ ) (Financial Exp. +Net Loan Provisioning Exp.+ Operating Exp./ Average Total Assets (Financial Exp. +Net Loan Provisioning Exp.+ Operating Exp./ Average Total Assets E2 Financial Expenses / Total Assets (s'n ;DklQdf ljQLo vr{ ) Financial Expenses x 100 Average Total Assets E3 Provision for Loan loss Expenses / Total Assets (s'n ;DklQdf 8'jGt C0fsf]if sf] Joj:yf ) Loan Loss Expenses x 100 Average Total Assets E4 Operating Expenses / Total Assets (s'n ;DklQdf ;+rfng vr{sf] ) Operating Expenses x 100 Average Total Assets E5 Personnel Expenses / Total Assets (s'n ;DklQdf sd{rf/L vr{ ) Personnel Expenses x 100 Average Total Assets E6 Administrative Expenses / Total Assets ( s'n ;DklQdf k|zf;lgs vr{ ) Administrative Expenses x 100 Average Total Assets

Efficiency -k|efjsf/Ltf_ Code Name of Ratio Formula E7 Operating Expenses / Outstanding Loan Portfolio ( n=/=/=sf] C0fdf ;+rfng vr{ ) Operating Expenses x 100 Average Gross Loan Portfolio E8 Personnel Expenses / Outstanding Loan Portfolio (n=/=/=sf] C0fdf sd{rf/L vr{ ) Personal Expenses x 100 Average Gross Loan Portfolio E9 Average Salary / GNI per Capita (s'n ufx{:y cfDbfgLdf cf}ift tnj vr{ ) Average Personal Expenses / GNI Per Capita E10 Cost per Borrower ( k|lt C0fL vr{ ) Operating Expenses x 100 Average Number of Active Borrowers E11 Cost per Loan (k|lt C0f vr{ ) Operating Expenses x 100 Average Number of Loans E12 Borrower per Staff Member ( k|lt sd{rf/L C0fL ;+Vof ) Number of Active Borrowers x 100 / No of Personnel

Efficiency -k|efjsf/Ltf_ Code Name of Ratio Formula E13 Loans per Staff Member (k|lt C0f ;+Vof sd{rf/L ;+Vof ) Number of Loans Outstanding / No of Personnel E14 Borrower per Loan Officer ( k|lt C0fL C0f clws[t ;+Vof ) Number of Active Borrowers / No of Loan Officers E15 Loans per loan Officer (k|lt C0f clws[t C0f ;+Vof ) Number of Loans Outstanding / No of Loan Officers E16 Voluntary Depositors per Staff Member (P]lR5s art stf{ sd{rf/L ;+Vof ) No of Voluntary Depositors / No of Personnel E17 Personnel Allocation Ratio - C0f clws[tdf sd{rf/L ;+Vof_ No of Loan Officer / No of Personnel

Risk and Liquidity -;+sfZkb C0f tyf t/ntf_ Code Name of Ratio Formula Q1 Portfolio at Risk>30 Days (z+sf:kb C0f #) lbg ;Ddsf] ) Outstanding Balance of Portfolio Over Due > 30 Days + Renegotiated Portfolio / Gross Loan Portfolio Q2 Portfolio at Risk>90 Days (z+sf:kb C0f () lbg ;Ddsf] ) Outstanding Balance of Portfolio Over Due > 90 Days + Renegotiated Portfolio / Gross Loan Portfolio Q3 Write off Ratio (C0f ckn]vg b/ ) Adjusted Value of Loans Written Off / Adjusted Average Gross Loan Portfolio Q4 Loan Loss Rate (8'aGt C0fsf] b/ ) (Adjusted Loan Write-Offs-Value of Loans Recovered) / Average Gross Loan Portfolio Q5 Risk Coverage Ratio (;+sfZkb C0fsf]ifaf6 c;‘n ug{ ;lsg] b/ ) Loan Loss Reserve / PAR > 30 Days Q6 Current Ratio ( 5f]6f] cjlwsf] ;DklQdf / 5f]6f] cjlwsf] bfloTj ) Short term Assets / Short term Liabilities