PROFITABILITY RATIOS ANALYSIS

OF
SHINE RESUNGA BANK LIMITED

A Project work Report

By
Ranjana Kumari Bohara
T.U Reg. No:7-2-180-239-2019
Symbol No:701800033
Gyan Bahumukhi Campus

Submitted to
The Faculty of Management
Tribhuvan University
Kathmandu

In Partial Fulfillment of the Requirement for the Degree of

BACHELOR OF BUSINESS STUDIES(BBS)

Gyan Bahumukhi Campus

Kohalpur, Banke

August, 2024
 Declaration

I hereby declare that the project work entitled "PROFITABILITY RATIOS ANALYSIS OF
SHINE RESUNGA BANK LIMITED"submitted to the Faculty of Management, Tribhuvan
University, Kathmandu is an original piece of work under the supervision of Mr. Dinesh
Aryal, faculty member, GYAN BAHUMUKHI CAMPUS, KOHALPUR, BANKE, and is
submitted in partial fulfillment of the requirements for the degree of Bachelor of Business
Studies (BBS). This project work report has not been submitted to any other university or
institution for the award of any degree or diploma.

________________________
Ranjana Kumari Bohara
Date:

ii
 Supervisor’s Recommendation

The project work report entitled "PROFITABILITY RATIOS ANALYSIS OF SHINE

RESUNGA BANK LIMITED" submitted by Ranjana Kumari Bohara of GYAN
BAHUMUKHI CAMPUS, KOHALPUR, BANKE is prepared under my supervision as per
the procedure and format requirements laid by the Faculty of Management, Tribhuvan
University, as partial fulfillment of the requirements for the degree of Bachelor of Business
Studies (BBS). I, therefore, recommend the project work report for evaluation.

______________________
Mr. Dinesh Aryal

Supervisor

Date:

iii
 Endorsement

We hereby endorse the project work report entitled "PROFITABILITY RATIOS ANALYSIS
OF SHINE RESUNGA BANK LIMITED" submitted by Ranjana Kumari Bohara of Gyan
Bahumukhi Campus College, Kohalpur, Banke, In partial fulfillment of the requirements for
the degree of the Bachelor of Business Studies (BBS) for external evaluation.

_________________ ___________________
Mr. Ganesh Kumar Khadka Mr. Tek Bhadur Gurung
Head of Research Committee (Campus Chief)
Date: Date:

iv
 Abstract

The main reason of this field work is to gaining the knowledge about various component of

profitability of commercial bank. Under this heading it is gaining the knowledge about the

Study Profitability analysis of Shine Resunga Development Bank. Data are extracted from

staff of bank and customers, cross verifying from various persons, who are having knowledge

about the bank.

The project report is prepared as per instructions of professor/supervisor on the selected

chapter and format received from campus. After observing necessary report of senior students,

books of various writers report writing was started. When preparing report own technique is

used without copying from any books and report but some correlation are done with some

reports of senior student and books of writers.

Under this heading it is express the Study of Profitability analysis of Shine Resunga
Development Bank data are collected, analyzed and interpreted and presented in report.

v
 Acknowledgement

This project work report entitled “Profitability analysis of Shine Resunga Development
Bank.” has been prepared in the form as required by the Tribhuvan University for the partial
fulfillment of the degree of Bachelor of Business Studies (BBS). Giving me great opportunity
to prepare this Report held under Tribhuvan University Firstly, I would heartily like to thank
to Tribhuvan University.

I am highly indebted to my respectable supervisor Mr. Dinesh aryal, Head of Department of

Management of New Gyan Bahumukhi Campus, Kohalpur whose sound theoretical and
practical knowledge provided me the basis for the preparation of this report from beginning
till end.

I would like to express my great sense of gratitude to bank Manager and staff of Shine
Resunga Development Bank, Kohalpur Branch for providing me relevant data and
information required for the project work Report. I also owe an indebtedness to all reputed
authors whose writings have provided me the necessary guidance and invaluable materials for
my enrichment of my research paper in all possible way.

Ranjana Kumari Bohara

BBS 4th Year
Gyan Bahumukhi Campus

vi
 Table of content

Title Page i
Declaration ii
Supervisor Recommendations iii
Endorsement iv
Abstract v
Acknowledgement vi
Table of Contents vii
List of Tables ix
List of Figures x
Abbreviation xi

Table of Contents
Contents Page No.
Chapter-One Introduction 1-14
1.1 Background of the study 1
1.2 Profile of the organization 4
1.3 Objective of the study 7
1.4 Rational of the study 7
1.5 Literature review 8
1.6 Financial Analysis 9
1.7 Review of Book and Journals 12
1.8 Research Methodology 13
1.7 Limitation of the study 14

CHAPTER-Two: Results and Analysis 15-22

2.1 Presentation of Data and Analysis 15
2.2 Major findings 22

vii
CHAPTER-Three: Summary, Conclusion and Recommendation 23-25
3.1 Summary 23
3.2 Conclusion 24
3.3 Recommendations 24

BIBLIOGRAPHY 26
APPENDIX 27-30

viii
 List of Table

Table No. Title Page No.

2.1 Profit margin ratio of SRD Bank 16
2.2 Return on Assets Ratio of SRD Bank 17
2.3 Return on Equity Ratio of SRD Bank 19
2.4 Gross Profit Margin Ratio of SRD Bank 20

ix
 List of Figure

Figure No. Title Page No.

2.1 Profit argin ratio of SRD Bank 16
2.2 Return on Assets Ratio of SRD Bank 18
2.3 Return on Equity Ratio of SRD Bank 19
2.4 Gross Profit Margin Ratio of SRD Bank 21

x
 List of abbreviation

ABBS - Any Branch Banking System

ASBA - Application Supported by Blocked Amount

ATM - Automated Teller Machine

BFI - Banks and Financial Institutions

BS - Bikram Sambat

EPS - Earnings per Share

Etc. - Etcetera

FD - Fixed Deposit

FY - Financial Year

FOM - Faculty of Management

i.e., - That is

Ltd. - Limited

NPAT - Net Profit after Tax

NRB - Nepal Rastra Bank

NRs. - Nepalese Rupees

PM - Profit Margin

ROA - Return on Asset

ROOA - Return on Operating Assets

ROE - Return on Equity

SRDB - Shine Resunga Development Bank

SWIFT - Society for Worldwide Interbank Financial Telecommunication

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