Research Article, ISSN 2304-2613 (Print); ISSN 2305-8730 (Online)

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, Asian Business Consortium |

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Performance Evaluation of Private Commercial Banks of

Bangladesh: A Trend Analysis

Omar Faruque

, Md. Shahinoor Rahman

Assistant Professor, Department of Accounting and Information Systems, Begum Rokeya University, Rangpur, BANGLADESH

E-mail for correspondence:

faruque1712@gmail.com

https://doi.org/10.18034/abr.v8i1.45

ABSTRACT

The study revealed the trend analysis of the private commercial banks and given an overview of the

performance of private commercial banks of Bangladesh. Nowadays, the banking sector is the

“lifeblood” of all economic activity. The study is empirical. To get the proper understanding about the

trend of different variables such as, investment loan & advancement, total asset, total liability, total

equity, profit after tax, return on investment, return on asset, and return on equity from 2013 to 2017

the sample was extracted from the scheduled commercial banks. The result shows that the banking

system of Bangladesh is not running at a normal pace. The index of the various variable of PCBs has

progressed in some years, but again it has been delayed for the next time. The ROI and the ROA result

show the best output in 2014 and the worst in 2017. On the other side, the best return on equity shows

in 2014, but it is in the lowest position in 2015 because of a sudden increase in an equity position. The

trend of profit after tax is like a wave. In 2014 and 2016 it is increased than the last year. On the other

hand, in 2013, 2015 & 2017 it is decreased in comparison to the previous year. The data shows that the

PAT is rotated within 15,000 to 20000 million taka. It is studied that, the growth and development, as

well as the performance trend, is not rhythmic. PCBs should get the proper rhythm of their

development, and for the development of the state.

Key words: Bank, Commercial Bank, Performance Evaluation, Earning per Share, Return on Asset

INTRODUCTION

The backbone of the economic development of a country is

the sound banking system. The bank is the most important

financial institution of a country. It is an essential organ of

every state. The banking sector is always deemed as a most

important sector for the economy. This sector is for the

proper functioning of a county. Nowadays, it is the

“lifeblood” of all economic activity. It provides the deposit

and loan facility to the people, corporations, and state. Bank

leads to prepare the financial policy of a country and

implement that. To meet the financial needs of the people

and corporation PCBs is a must. To improve the economic

conditions of a nation, the development of the banking

sector is an early requirement.

The Bank is one of the important economic institutions of

a state. A sustainable banking system ensures the

sustainable development of a country. A bank ensures

some important economic facilities for the whole nation.

So, today the bank is very important for the economic and

socio-economic development in Bangladesh. The

importance of financial institution is to realize by the state

for their uninterrupted economic development. It is an

important issue for both developed and developing

countries. A developed country always seeks the

appropriate way to meet their capital requirements.

The banking industry in Bangladesh started its journey

with six nationalized commercialized banks, two state-

owned specialized banks, and three foreign Banks. In the

1980's banking industry achieved significant expansion

with the entrance of private banks. Now, banks in

Bangladesh are primarily of two types: scheduled banks

and non-scheduled banks. Bangladesh Bank empowered

by the Bangladesh Bank Order, 1972 and Bank Company

Act, 1991 and controls fifty seven scheduled banks in

Bangladesh. There are six SOCBs which are fully or

majorly owned by the Government of Bangladesh; two

specialized banks are now operating which were

established for specific objectives like agricultural or

industrial development. There are forty private

commercial banks which are majorly owned by the

private entities. PCBs can be categorized into two

Faruque and Rahman: Performance Evaluation of Private Commercial Banks of Bangladesh: A Trend Analysis (35-40)

Page 36 Asian Business Review ● Volume 8 ●Number 1/2018

categories conventional PCBs and Islami shariah based

PCBs. There are nine Foreign Commercial Banks (FCBs)

are operating in Bangladesh as the branches of the banks

which are incorporated in abroad. There are now six non-

scheduled banks in Bangladesh. There are thirty-four FIs

are also operating in Bangladesh (Bangladesh Bank 2018,

https://www.bb.org.bd/fnansys/bankfi.php). 70.18%

schedule banks in Bangladesh are private commercial

banks (PCBs). So, it is an undutiful statement that these

PCBs are the lifeblood of Bangladesh. So the development

of the country highly depends on the development of

these banks. Their performance encourages the

performance of a state. So, for the growth and

development of Bangladesh is depends on the

performance of PCBs development.

LITERATURE REVIEW

Chowdhury (2009) tried to analyze the development and

growth of Selected Private Commercial Banks of

Bangladesh. It is observed that all the selected private

commercial banks can achieve stable growth of branches,

employees, deposits, loans, and advances, net income,

earnings per share during the period of 2002-2006.

Chowdhury and Islam (2007) stated that deposits and loan

advances of Nationalized Commercial Banks (NCBs) are

less sensitive to interest changes than those of Specialized

Banks (SBs). So SBs should not make an abrupt change in

lending or deposit rates by following the NCBs. If NCBs

change their lending or deposit rates, their deposits or

loans and advances will be affected less than those of SBs.

Moreover, deposits of NCBs have higher volume and

higher volatility than those of SBs. On the other hand,

loans advances of NCBs show a higher volume and higher

volatility than those of SBs.

Siddique and Islam (2001) pointed out that, the commercial

banks, as a whole are performing well and contributing to

the economic development of the country. The average

profitability of all Bangladeshi Banks collectively was 0.09%

during 1980 to 1995 which means that a profit of Tk.0.09

was earned by utilizing assets of Tk.100 in every aspect of

profit; banking sector contributes the national economy as

well as the individual organization.

Almazari (2011) in his study measured the financial

performance of some selected Jordanian commercial

banks for the period 2005-2009. The study used simple

regression analysis. In the study, bank size, asset

management, and operational efficiency were taken as an

independent variable, and the dependent variable was

taken as financial performance represented by; return on

assets and interest income. The study concluded that

banks with higher total deposits, credits, assets, and

shareholders’ equity does not always result in better

profitability performance.

Nimalathasan (2008) undertook a comparative study of

the financial performance of the banking sector in

Bangladesh using the CAMELS rating system. The study

was done on 6562 Branches of 48 Banks in Bangladesh for

the financial year 1999-2006. The study revealed that out

of 48 banks, three banks were rated 01 or Strong, 31 banks

were rated 02 or satisfactory, seven banks were rated 03 or

Fair, five banks were rated 04 or Marginal and, two banks

obtained 05 or unsatisfactorily rating. 1 Nationalized

Commercial Bank (NCB) had unsatisfactorily rating and

other 3 NCBs had the marginal rating.

Dey and Kabir (2012) reveals that all executives of the three

sample banks have placed high emphasis on knowledge of

banking rules and regulations, writing skill and knowledge

about the bank’s products, services and polices, appearance

and dress code, creativity & innovative ideas, attendance and

punctuality, personality, discipline, capacity to taking

independent decision, perseverance, ability to adopt in

changing circumstances, attitude / temperament, human

quality, dynamic /proactive leadership, Initiative, Drive and

Enthusiasm, Ability to negotiate, Power of Judgment in

decision making, Ability to plan, organize and supervise

work, Sense of responsibility of assigned jobs and

commitment to work, Managing capabilities including crisis

Management, marketing ability, ability to collect deposits as

per set target, ability to market company’s banking products

to existing corporate and retail customers, ability to motivate

existing customers to pay the dues in time, ability to enhance

business of both clients and the bank, ability to recover the

outstanding loans of the classified accounts, customer client

Relationship/ dealing with bank’s client and problem-

solving ability in customer need satisfaction.

Malhotra et al. (2011) analyzes the performance of

commercial banks in India during the period 2005 to 2009.

This period covers the pre-credit crisis and the crisis

period. Specifically, the paper examines the behavior of

profitability, cost of intermediation, efficiency, soundness

of the banking system, and industry concentration for

public and private sector Indian commercial banks.

Haque (2013) attempts primarily to measure the financial

performance of some selected private commercial banks

in Bangladesh for the period 2006-2011 and to identify

whether any relationship exists between a bank’s years of

operation and its performance. The study concluded that

there is no specific relationship between the generation of

banks and its performance.

Uddin and Bristy (2014) evaluates the performance of

selected private commercial banks in Bangladesh. In the

study, best efforts have been put on evaluating the

performance. The growing pattern of branches, employees,

deposits, loans, and advances, classified loan, net income

and earnings per share of selected private commercial

banks have been considered to analyze the performance

evaluation of the selected private commercial banks.

Anbalagan and Gurusamy (2013) attempts to analyze the

data with the help of mean, standard deviation, a coefficient

of variation and ratio. The scope of the study is limited to

Research Article, ISSN 2304-2613 (Print); ISSN 2305-8730 (Online)

CC-BY-NC 2014

, Asian Business Consortium |

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Page 37

scheduled commercial banks (SCBs) in India. The scheduled

commercial banks include public sector banks (PSBs), private

sector banks (PvtSBs) and foreign banks (FBs). The period of

the study is five years, starting from 2007-08 to 2011-12.

Alemu and Aweke (2017) analyzes the overall

performance of private commercial banks in Ethiopia

using a CAMEL rating approach. In this study, the

financial performance of six sampled private banks was

measured using the audited financial reports of 10 years

period (2007-2016). The Novel feature of this study was

the inclusion of more explanatory variables, which were

not used by the average researchers, i.e., a fixed asset to

total assets, net profit per employee, total deposit per no.

of branches, total loan per no. of branches, measurements.

Alkhatib and Harsheh (2012) examined the financial

performance of five Palestinian commercial banks using

three indicators: Internal–based, Market-based and

Economic–based performance measures. Return on Assets,

Tobin’s Q model, and Economic Value add methods have

been used for measuring these three indicators. Correlation

and multiple regression analysis have been applied in this

study to analyze the influence of bank size, credit risk,

operational efficiency and asset management on financial

performance and to create a good-fit regression model to

predict the future financial performance of these banks. As

findings, the study has indicated that there is a significant

impact of bank size, credit risk, operational efficiency and

asset management on the financial performance of

Palestinian commercial banks.

OBJECTIVES OF THE STUDY

The main objective of the study is to give an overview of

the performance of private commercial banks of

Bangladesh. The study also includes some specific

objectives. The study also attempts to introduce the

conditions of banking business in Bangladesh, drawing a

picture of performance evaluation of the banking industry

of Bangladesh, and getting a present trend of the

performance of this industry.

METHODOLOGY

The study is empirical. To compute the trend over the time

of the private commercial banks of Bangladesh, a sample of

10 private commercial banks are taken from the period 2013

to 2017. The sample was extracted from the scheduled

commercial banks. To get the proper understanding about

the trend different variables such as, investment loan &

advancement, total asset, total liability, total equity, profit

after tax, return on investment, return on asset, and return

on equity for sample years is calculated. Out of 57 PCBs of

Bangladesh, 40 PCBs are taken as a sample. The data are

collected from the annual report of the specific banks. The

following table:1 shows the sample details.

Table 1: Sample detail

FINDINGS AND DISCUSSION

Table 2 highlights the position and performance of PCBs

of Bangladesh from 2013 to 2017. The appendix shows the

detail of the data analysis. By the data, three graphs for

trend are prepared. The following table shows the total of

investment, loan & advancement, total asset, total liability

and total yearly equity position of the sample banks for

the said period.

Table 2: Value of different variables over the time

Source: Constructed from the annual report of the sample banks

The data shows that the investment was reduced by 97.26%

in 2014, but in 2015 it is increased by 8.32% and 11.37% in

comparison to the year 2013 and 2014 respectively. On the

other hand, loan & advancement, total asset, and total

liability are increased in every year. The position of total

equity is also increasing in a normal range, but in 2015 it is

doubled by the previous year, though in the next year it is

also decreased and followed the expected increasing rate.

Return on Assets (ROA) is an indicator of efficient

management of assets to generate the earnings. It shows

the profitable of a company is relative to the total assets.

Return on investment (ROI) measures the output which is

generated by an investment. It is expressed in percentage.

It shows the profitability and can be compared with other

of the corporation. The ROI and the ROA result show the

best output in 2014 and the worst output in 2017.

Faruque and Rahman: Performance Evaluation of Private Commercial Banks of Bangladesh: A Trend Analysis (35-40)

Page 38 Asian Business Review ● Volume 8 ●Number 1/2018

Graph 1: Trend analysis of ROI, ROA, ROE

Source: Constructed by the authors based on the annual

report data of the sample banks

Return on equity (ROE) is a net return shown as a percentage

of the equity of the shareholder. ROI reveals how much profit

a company generates against the money invested by the

shareholders. On the other side, the best return on equity

shows in 2014, but it is in the lowest position in 2015 because

of a sudden increase in the equity position.

Graph 2: Trend profit after tax

Source: Constructed by the authors based on the annual

report data of the sample banks

The trend of profit after tax is like a wave. In 2014 and 2016

it is increased than the last year. On the other hand, in 2013,

2015 & 2017 it is decreased in comparison to the previous

year. The data shows that the PAT is rotated within 15,000

to 20,000 million taka.

Graph 3: Trend of investment, loan and advancement,

total asset, total liability, total equity

Source: Constructed by the authors based on the annual

report data of the sample banks

The graph 3 shows the trend of investment, loan, and

advancement, total asset, total liability, and total equity

from 2013 to 2017. The trend shows that the loan and

advancement position is increased abnormally in 2016.

The total asset and liability position is grown at a constant

speed. The total equity position was height in 2015. The

result shows that over the time the investment position

was gradually increased.

CONCLUSION

The banking system is changing our lives every day. The

development of the banking systems progresses the

economic condition of a country. In this study, the present

condition of the PCBs of Bangladesh has been shown. The

result is that the banking system of Bangladesh is not

running at a pace. The index of the various variable of

PCBs has progressed in some years, but again it has been

delayed for the next time. It is studied that, there are

limitation in controlling of PCBs by the authorities. For the

absence of the proper monitoring of PCBs, the growth and

development, as well as the performance trend, are not

rhythmic. If the PCBs keep the rhythm of their

development, the state will get the right economic way.

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--0--

APPENDIX

Detail sample data

Banks

Year

Investment

(Million Tk)

Loan &

Advancement

(Million Tk)

Total Asset

(Million Tk)

Total Liability

(Million Tk)

Total Equity

(Million Tk)

Profit

after tax

(Million

Tk)

Return on

investment

(%)

Return on

asset (%)

Return on

equity (%)

AB Bank

Limited

2017

45,749

229,647

314,565

22,771

0.07

0.01

0.13

2016

46,667

2,118,769

314,836

23,114

1,305

2.80

0.41

5.65

2015

32,559

209,725

285,010

22,792

1,270

3.90

0.45

5.57

2014

30,000

177,571

246,331

19,314

1,260

4.20

0.51

6.52

2013

28,676

140,121

208,006

16,940

1,011

3.53

0.49

5.97

Al-

Arafah

Islami

Bank

2017

235,905.23

232,614.23

319,255.29

293734.61

22,520.68

3,169.50

1.34

0.99

14.07

2016

196,519.38

189,169.39

272,900.07

248,562.56

21,337.48

3,349.40

1.70

1.23

15.70

2015

162,503.14

156,466.15

229,106.66

206,870.58

19,236.07

2,465.88

1.52

1.08

12.82

2014

146,740.37

192,279.48

210,439.01

192,279.48

18,159.52

2,324.95

1.58

1.10

12.80

2013

125,715.39

156457.54

293,734.61

157,070.45

16,091.17

2,276.68

1.81

0.78

14.15

Bank

Asia

Limited

2017

27,545.82

197,504.14

288,996.64

288,977

21,054.49

2,047.53

7.43

0.71

9.72

2016

39,365.21

163,609.78

253,195.70

253,195

19,038.48

1,545.91

3.93

0.61

8.12

2015

46,942.77

136,396.34

224,347.31

206969.36

18,979.33

2,573.92

5.48

1.15

13.56

Faruque and Rahman: Performance Evaluation of Private Commercial Banks of Bangladesh: A Trend Analysis (35-40)

Page 40 Asian Business Review ● Volume 8 ●Number 1/2018

2014

38,683.41

116,808.85

182,730.94

167491.74

16,864.42

2,218.69

5.74

1.21

13.16

2013

33,933.36

104,911.26

163,777.74

150509.77

14,617.70

1,459.82

4.30

0.89

9.99

Eastern

Bank

Limited

2017

24,361

184,027

253,365

234423.56

21,586

2,405

9.87

0.95

11.14

2016

21,449

152,084

211,185

191,545.36

20,572

2,656

12.38

1.26

12.91

2015

23,398

130,226

189,563

170,383.81

20,496

2,221

9.49

1.17

10.84

2014

24,655

118,291

172,124

153,206.03

20,087

2,107

8.55

1.22

10.49

2013

25,904

102,910

157,882

139,604.53

18,450

2,568

9.91

1.63

13.92

Mutual

Trust

Bank

Limited

2017

24,578.38

145,606.99

201,753.93

189,991.85

11,761.96

1,980.34

8.06

0.98

16.84

2016

21,422.84

114,355.76

165,370.69

155,552.30

9,818.26

1,463.59

6.83

0.89

14.91

2015

26,210

97,589

146,059.30

137,129.99

8,929.20

1,366

5.21

0.94

15.30

2014

20,768

77,141

116,300.96

109,530.43

6,770.41

961.56

4.63

0.83

14.20

2013

25,824.40

59,548

101,172.55

95,723.39

5,449.06

573.25

2.22

0.57

10.52

NRB

Bank

Limited

2017

4,953

22,921

34,940.08

8,581.56

4669.37

442.92

8.94

1.27

9.49

2016

6,944

12,589.37

24,729.83

1,838.96

505.08

525.28

7.56

2.12

104.00

2015

5384.9

11,092.41

20,534.62

1,960

4478.51

236.346

4.39

1.15

5.28

2014

3519.5

6,291.88

13,491.50

1,392.45

3963

65.82

1.87

0.49

1.66

2013

454

5,966

1,955.14

4010.83

10.26

11.03

0.17

0.26

One Bank

Limited

2017

26,144

170,393

227,202

73,062

14,109

2,181

8.34

0.96

15.46

2016

28,049

132,084

188,241

70,895

12,916

2,061

7.35

1.09

15.96

2015

22,900

106,749

154,193

61,444

11,579

1,922

8.39

1.25

16.60

2014

14,724

90,499

121,820

49,787

10,225

2,096

14.24

1.72

20.50

2013

10,292

76,573

102,691

44,183

8,576

1,349

13.11

1.31

15.73

Premier

Bank

Limited

2017

23164.7

137728.1

182,537.05

88148.14

13159.01

1969.33

8.50

1.08

14.97

2016

23301.14

113,778

155,167

143,254.04

11913.23

1602.05

6.88

1.03

13.45

2015

24426.39

917

131,697

121033.23

131696.9

961.55

3.94

0.73

2014

10195

46,400.57

68,240.34

61963.23

6277.11

1772.01

17.38

2.60

28.23

2013

65130.01

33,664.58

47,343.23

42705.19

638.044

1088.31

1.67

2.30

170.57

Prime

Bank

Limited

2017

23,807.14

198,323

281,275

22,087.48

24,707.80

1,059

4.45

0.38

4.29

2016

48,249.21

170,211

256,599

16,438.22

25,284.85

2,195.04

4.55

0.86

8.68

2015

62,733

151,864.53

252,161

29,283

26,415

2,139

3.41

0.85

8.10

2014

72,642

147,366.65

254,912

27,313

24,461

2,393

3.29

0.94

9.78

2013

56,939.52

153,588.76

256,927.11

23,029.62

1,829.50

3.21

0.71

7.94

South

East Bank

Limited

2017

62,911

234,317

339,288

313,454

25,824

1,169

1.86

0.34

4.53

2016

61,732

191,866

291,798

265,264

26,524

2,435

3.94

0.83

9.18

2015

58,829

168,878

260,718

198,991

27,207

3,069

5.22

1.18

11.28

2014

56,379

147,071

236,608

212,055

24,543

3,836.94

6.81

1.62

15.63

2013

57,589

134,864

220,931

198,991

21,929

3,379

5.87

1.53

15.41

--0--

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