Tuesday, May 15, 2012

INDIAN BANK - RESULTS - FOR Q4 FY 12 - FY 2012 - NPT DOWN 21% YoY IN Q4FY12 - NPT UP1% YoY IN FY12


Indian Bank
NSE Symbol        INDIANB

The Quarterly results of Indian Bank for Q4 FY 12 indicate a slight downturn in profitability – mainly due to higher NPAs and Provisions as reviewed below :

Interest on Advances in Q4 FY 12 stands at Rs.2413.54 cr ; down by -3.23% from Q3 FY 12 (Rs.2494.16 Cr); and up by 21.63% from Q4 FY 11 (Rs.1984.26 Cr).

Income on Investments   in Q4 FY 12 stands at Rs.772.68 cr ; up by 6.53% from Q3 FY 12 (Rs.725.32 Cr); and up by 27.68 % from Q4 FY 11 (Rs.605.15 Cr).

Interest Earned     in Q4 FY 12 stands at Rs.3191.06 cr ; down by -1.02% from Q3 FY 12 (Rs.      3224.01 Cr); and up by 23.01% from Q4 FY 11 (Rs.2594.18 Cr).

Other Income        in Q4 FY 12 stands at Rs.306.97 cr ; up by 9.15% from Q3 FY 12 (Rs.281.25 Cr); and up by 13.01% from Q4 FY 11 (Rs.27162 Cr).

Total Income         in Q4 FY 12 stands at Rs.3498.02 cr ; down by -0.21% from Q3 FY 12 (Rs.3505.26 Cr); and up by 22.06% from Q4 FY 11 (Rs.2865.80 Cr). Growth in total income is unimpressive.

Interest Expended in Q4 FY 12 stands at Rs.2108.46 cr ; up by 2.65% from Q3 FY 12 (Rs.2053.98 Cr); and up by 42.16% from Q4 FY 11 (Rs.1483.17 Cr).

Net Interest Income        in Q4 FY 12 stands at Rs.1082.60 cr ; down by -7.47% from Q3 FY 12 (Rs.1170.03 Cr); and down by -2.56% from Q4 FY 11 (Rs.1111.01 Cr). NII has fallen with reference to both the compared quarters.

Total Expdr(Excl. provisions) in Q4 FY 12 stands at Rs.2700.75 cr ; up by    4.13% from Q3 FY 12 (Rs.2593.69 Cr); and up by 37.6% from Q4 FY 11 (Rs.1962.78 Cr). Expenditure has grown more than proportionately compared to Income.

Operating Profit in Q4 FY 12 stands at Rs.797.28 cr ; down by -12.54% from Q3 FY 12 (Rs.911.56 Cr); and down by -11.71% from Q4 FY 11 (Rs.903.02 Cr).At operating level, there is a downslide in both quarters.

Provisions in Q4 FY 12 stands at Rs.561.85 cr ; up by 137.94% from Q3 FY 12 (Rs.236.13 Cr); and up by 343.11% from Q4 FY 11 (Rs.126.80 Cr).Provisions in Q4 have climbed very high compared to both  quarters.

Profit  before tax in Q4 FY 12 stands at Rs.235.43 cr ; down by -67.65% from Q3 FY 12 (Rs.727.76 Cr); and down by -69.67% from Q4 FY 11 (Rs.776.22 Cr). PBT has come down very sharply compared to both quarters.

Tax Expense in Q4 FY 12 stands at Rs(-)109.99 Cr;compared to Rs.201.84 cr in Q3 FY 12; and Rs.33737 Cr in Q4 FY 11.

Net Profit  in Q4 FY 12 stands at Rs.345.42 cr ; down by  -34.32% from Q3 FY 12 (Rs.525.93 Cr); and down by -21.29% from Q4 FY 11 (Rs.438.86 Cr). NPT is down with reference to both quarters.

Face Value is Rs.10; Paid-up Equity stands at 429.77 Cr.

Capital Adequacy Ratio     in Q4 FY 12 stands at 12.67%; compared to 10.98% in Q3 FY 12; and 12.83% from Q4 FY 11. CAR stands comfortable.

Basic EPS in Q4 FY 12 stands at Rs.7.77; compared to Rs.11.97 in Q3 FY 12; and Rs.9.94 in Q4 FY 11. It is to be seen if INDIAN BANK is able to arrest the down slide in Profitability in Q1 FY 13, by bringing down NPAs and Provisions, and vigorously enhancing the Income streams.

Gross/Net NPA      in Q4 FY 12 stands at Rs.1196.83 cr ; up by 72.13% from Q3 FY 12 (Rs.695.31 Cr); and up by 201.44% from Q4 FY 11 (Rs.397.04 Cr). Increase in Net NPAs  in absolute numbers and percentages shows a big increase in current quarter.

 % of Gross/Net NPA in Q4 FY 12 stands at 1.33%; compared to 0.8% in Q3 FY 12; and    0.53% from Q4 FY 11.

Return on Assets in Q4 FY 12 stands at 0.99%; compared to 1.53% from Q3 FY 12; and 1.46% from Q4 FY 12. Due to the above reasons, ROA has fallen very sharply.

REVIEW OF ANNUAL RESULTS
(consolidated)
FY12 vs FY 11 vs FY 10

Interest on Advances  in FY 12(Consolidated) stands at  Rs.9420.26 cr; up 33% from FY 11  (Rs.7099.01Cr); and up 63% from FY 10 (Rs.5789.91 Cr).

Income on Investments   in FY 12(Consolidated) stands at  Rs.2790.33 cr; up 25% from FY 11 (Rs.2230.54 Cr); and up 40% from FY 10 (Rs.1995.22 Cr).

Interest Earned     in FY 12(Consolidated) stands at  Rs.12227.72 cr; up 31% from FY 11 (Rs.9362.76     Cr); and up 56% from FY 10 (Rs.7845.02 Cr).

Other Income        in FY 12(Consolidated) stands at  Rs.1194.71 cr; up 1% from FY 11 (Rs.1188.06 Cr); and up 0% from FY 10 (Rs.1192.29 Cr).

Total Income         in FY 12(Consolidated) stands at  Rs.13422.43 cr; up 27% from FY 11 (Rs.      10550.82 Cr); and up 49% from FY 10 (Rs.9037.31 Cr). Total Income has grown 
reasonably over the last 2 years.

Interest Expended in FY 12(Consolidated) stands at  Rs.7806.36 cr; up47% from FY 11 (Rs.5320.03 Cr); and up 72% from FY 10 (Rs.4547.89 Cr).

Employees cost      in FY 12(Consolidated) stands at  Rs.1488.66 cr; up 11% from FY 11 (Rs.1337.92       Cr); and up 22% from FY 10 (Rs.1216.35 Cr).

Other Operating Expenses in FY 12(Consolidated) stands at  Rs.706.93 cr; up 18% from FY 11 (Rs.597.87 Cr); and up 35% from FY 10 (Rs.525.31 Cr).

Operating Expenses in FY 12(Consolidated) stands at  Rs.2195.59 cr; up 13% from FY 11 (Rs. 1935.79 Cr); and up 26% from FY 10 (Rs.1741.66 Cr).

Total Expenditure(excl. provisions) in FY 12(Consolidated) stands at  Rs.10001.95 cr; up  38% from FY 11 (Rs.7255.82 Cr); and up      59% from FY 10 (Rs.6289.55 Cr).Total expenditure has grown up more than proportionately, compared to previous 2 years. This has brought down 
Operating profit considerably.

Operating Profit in FY 12(Consolidated) stands at  Rs.3420.48 cr; up 4% from FY 11 (Rs.3295 Cr); and up 24% from FY 10 (Rs.2747.76 Cr).

Provisions  in FY 12(Consolidated) stands at  Rs.1201.60 cr; up 87% from FY 11 (Rs.641.75 Cr); and up 2% from FY 10 (Rs.1183.82 Cr). There is huge increase in Provisions compared to FY 11.

Exceptional Items in FY 12(Consolidated) stands at  Rs(-)52.33 Cr.

Profit before tax in FY 12(Consolidated) stands at  Rs.2271.21 cr; down -14% from FY 11 (Rs.2653.25 Cr); and up 45% from FY 10 (Rs.1563.94 Cr).PBT has come down compared to previous year due to higher provisions.

Tax Expense in FY 12(Consolidated) stands at  Rs.524.62 cr; down(-)43% from FY 11 (Rs.925.10 Cr); and up 8914% from FY 10 (Rs.5.82 Cr).

Net Profit in FY 12(Consolidated) stands at  Rs.1746.59 cr; up 1% from FY 11 (Rs.1728.15 Cr); and up 12% from FY 10 (Rs.1558.12 Cr).The lower Tax has helped in positive growth by 1% YoY.

Consolidated NPT in FY 12(Consolidated) stands at  Rs.1765.83 cr; up 1% from FY 11 (Rs.1745.41 Cr); and up 12% from FY 10 (Rs.1569.81 Cr).There is a small increase in the consolidated net profit in FY 12 over the 2 preceding years.

Face Value stands at Rs.10.

Paid-up Equity stands at Rs.429.77Cr.

Reserves stands at Rs.8916.54 Cr.

Capital Adequacy Ratio     in FY 12 stands at 12.78%; compared to 12.83% in FY 11; and 12.26% in FY 10.

Basic EPS for FY 12 stands at Rs.40.01; compared to Rs.39.53 in FY 11; and Rs.35.44 in FY 10. EPS has grown over the 2 years, but the increase is very small.

Return on Assets stands at 1.32% in FY 12; 1.55% in FY 11; and 1.68% in FY 10. Compared to most other Banks, ROA is impressive in respect of Indian Bank.

Public holding (%) in Indian Bank is very low at 20%. Indian Bank may need to public sources for funds.

Gross/Net NPA stands at Rs.1196.83 in FY 12;up 201% from FY 11 (Rs.397.04Cr); and up 726% from FY 10 (Rs.144.93 Cr).

% of Gross/Net NPA stands at 1.32% in FY 12; 0.53% in FY 11; and 0.23% in FY 10. This heavy increase in NPA % is a cause for concern.

The NPAs have particularly increased in Q4 FY 12. It is not clear whether special reviews are being conducted by all PSBs in Q4 FY 12 to bring all NPAs into account – as some PSBs have reported significantly Higher NPAs in Q4 FY 12 -compared to other quarters. It is 201% YoY in Q4 FY 12 for Indian Bank. Some other PSBs too have exhibited such High increase. But some PSBs like Bank of Baroda are still in very Good position.

It is significant, that there is no such pattern in private sector Banks. Most Private sector Banks have comfortable levels of Asset quality.

At this point of time, the Net NPAs quantity may still be within the zone of comfort (in PSBs), but the RISE% is definitely not in zone of comfort for some like Indian Bank.

The Basic EPS for FY 12 is Rs.40.01. The current Market price is Rs.179.65.
The  52 week high is Rs.265.00 ((09-FEB-12); while the  52 week low is Rs.166 (21-DEC-11).

The PE Ratio is 4.49. Indian Bank is a strong Bank with good fundamentals. It has produced strong growth in the past few years.The downturn in Q4 is a matter of concern. But, this increase in NPAs may be a one-off pattern, unlikely to repeat in future quarters-especially, if the Bank takes strong remedial measures.

OTHER DETAILS
(From Bank Press release etc)

Ø  GLOBAL BUSINESS GREW BY 16.8 %
Ø  GLOBAL DEPOSITS GREW BY 14.2 %
Ø  GLOBAL ADVANCES GROWTH AT 20.4 %
Ø  NET INTEREST MARGIN AT 3.43 %
Ø  CORE OPERATING PROFIT UP BY 6.9 %(Y-O-Y)

Board of Directors has proposed a dividend of 75 %.

Performance Highlights for the year ended March 2012

Ø  The Bank recorded an Operating Profit of Rs.3,463 cr for the year ended March 2012 as compared to Rs.3,292 cr in the previous year, registering a growth of 5.2 %.
Ø  Net Profit was at Rs.1,747 Cr for the year ended March 2012 as compared to Rs.1,714 Cr in the previous year.
Ø  Interest Income improved by 30.6 %or Rs.2,870 Cr to Rs.12,231 Cr from Rs. 9,361 Cr.
Ø  Total Income improved by 27.7 %or Rs.2,920 Cr to Rs.13,463 Cr from Rs.10,543 Cr.
Ø  Core non-interest income improved by 9.5 %to Rs.992 Cr.

Ø  Growth in CASA : 13%
Ø  Domestic CASA share : 31.49% as against 31.62% in 2010-11


Key Financial ratios

Ø  NIM was at 3.43 %.
Ø  Cost income ratio was at 38.7 %.
Ø  Return on Average Assets stood at 1.31 %.
Ø  Net worth improved to Rs.9,637.41 Cr from Rs.8,326.55 Cr.
Ø  Book value improved to Rs.214.94 (Rs.184.44 for March 2011).
Ø  EPS improved to Rs.39.57 from Rs.38.79.
Ø  Provision Coverage ratio was at 70.13 %.
Capital Adequacy
Ø  As per Basel II, the Capital to Risk weighted Assets Ratio (CRAR) was at 13.47 %(including Tier I Capital Adequacy of 11.13 %) as against 13.56 %as on 31st March 2011.
Ø  Business
Ø  Overall Business of the Bank improved to Rs.2,11,988 cr, up from Rs.1,81,530 cr recording a growth of Rs.30,458 cr (16.8 %).
Ø  Total Deposits rose by 14.2 % to Rs.1,20,804 cr from Rs.1,05,804 cr.
Ø  Gross Advances increased by 20.4 % to Rs.91,184 cr from Rs.75,726 cr.
Ø  Credit Deposit ratio improved to 75.5 %.

Asset Quality/ NPA Management

Ø  Gross NPAs to gross advances was at 2.03 %.
Ø  Net NPAs to net advances was at 1.33 %.

Branch Network

Ø  As on March 31, 2012, the Bank had 1955 branches in India comprising of 520 Rural, 549 Semi Urban, 500 Urban and 386 Metropolitan branches.
Ø  During the year, the Bank opened 95 branches in India.



Some of the Notes
forming part of Audited Financial Results of the Bank
for the Quarter / Year ended March 31, 2012

Ø  During the year, Parent has changed its Accounting Policy in respect of provisioning for Nonperforming assets as detailed below:
Ø  Provisioning for all non performing assets classified as substandard has been increased to 25% from 01.04.2011 in place of 20%.
Ø  Provisioning for doubtful assets at the rates prescribed in IRAC Norms in respect of all advances categorized under D1 and D2 from 01.07.2011 as against 100% followed upto 30.06.2011.
Ø  Consequent to the above mentioned changes, the Net Profit for the current year is higher by R285.61 cr

Ø  A sum of R 92 cr has been charged to P & L Account towards transitional liability for the year in compliance with the Revised AS -15 on Employee Benefits by the Parent and the remaining unrecognized transitional liability as on March 31, 2012 is Nil.
Ø  In accordance with the guidelines of RBI on Second Option Pension and enhancement in Gratuity Limits pertaining to existing employees, an amount of R 162.65 cr and R 33.20 cr towards Pension and Gratuity respectively have been charged to P & L Account being the proportionate sum for the current year by the Parent. Remaining unrecognized liability pending amortization are R 487.93 cr and R 99.60 cr towards Second Option Pension and Gratuity, respectively.
Ø  Provision for tax expenses is net of reversal of R151.17 cr, being the provision of earlier years considered as no longer required.

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