1. FSA Presentation
on
ICICI Bank Ltd.
Submitted to
Dr. Manaswee Kumar samal
Presented By
Amit Kumar
Bishnu Panda
4/7/2012 Praxis Business School 1

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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3. 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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4. Source of Information
1.Directors’ report
2.Management Discussion & Analysis
3. Schedule & notes of FS
4.Auditor’s Report
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5. Techniques used for FSA
1.Horizontal Analysis
2.Trend Analysis
3.Ratio Analysis
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6. Directors’ Report
ICICI Bank Annual Report FY2011.pdf
Page 9
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7. Nifty Tracker
Movement of shares in stock market
ICICI_FINANCE2.xlsx
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8. Horizontal Analysis
It is comparative information for the current
year as well as previous year.
icici bank FSA.xlsx
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9. 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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10. 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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11. Analysis
1.Dupont chart-
icicibank2010_dupont.xlsx
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12. Profitability Ratio
It measures the degree of operating success of
the company.
Profit Margin Ratio
Asset Turnover Ratio
Earning per share Ratio
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13. Profit Margin Ratio
Net Profit
Revenue
It measures the amount of net profit earned by each rupee
of revenue.
Year ICICI BANK AXIS BANK
2011
ICICI Bank Axis Bank
8.66% 7.29%
2010 6.46% 7.14%
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14. Asset Turnover Ratio
Revenue
Average 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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15. Earning Per Share
NPAT+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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16. Solvency Ratio
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 Ratio
Interest Coverage Ratio
Credit-to Deposit Ratio
NPA Ratio
CASA Ratio
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17. Debt-to-Equity Ratio
Secured + 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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18. Interest Coverage Ratio
PBIT
Interest Expenses
It measures the protection available to creditors for
payment of interest charges by the company
Year ICICI BANK AXIS BANK
2011 1.39 1.59
2010 1.30 1.57
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19. Credit -to-Deposit Ratio
Total Advances
Total 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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20. Non Performing Assets Ratio
Net NPA
Net Customer Assets
It 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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21. CASA Ratio
Current & 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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22. Capital Adequacy Ratio
Tier one capital + Tier two capital
Risk 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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23. Capital Market Ratio
It relate the market price of a company’s share to
the company earning & dividends
Price Earning Ratio
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24. Price Earning Ratio
Market 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 BANK
2011 19.78 16.09
2010 23.47 15.26
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25. Key Ratios at a glance
Ratios ICICI AXIS ICICI AXIS
BANK(2011) BANK(2011) BANK(2010) 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 13.11% 17.42% 29.72% 36.5%
Adequacy
ratio
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26. Conclusions
Based on the financial assessment of key
indicators of banks..
ICICI Bank Ltd is leading ahead of Axis
Bank.
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27. Balance sheet
ICICI Bank Annual Report FY2011.pdf
Page-80
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28. Profit & Loss account
ICICI Bank Annual Report FY2011.pdf
Page 81
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29. Cash flow statement
ICICI Bank Annual Report FY2011.pdf
Page 82
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30. Thank you!!!
ICICI bank Ltd.
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