Orban Co-Operative Bank

7/24/2019 Orban Co-Operative Bank

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S.C.S (A) College,

Analysis of Financial Position of the Urban Co-operative Bank, Puri

INTRODUCTION

The term Urban Co-operative Banks(UCBS)

though not formall !e"ne!, refers to primar #o-

operative banks lo#ate! in Urban an! Semi-Urban

areas. These bank till $%%&, 'ere allo'e! to lan!

mone onl for non agri#ultural purposes. This

!istin#tion !oes not hol! to!a. These banks 'ere

tra!itionall #antere! aroun! #ommunities, lo#alities,

'ork pla#e groups. The essentiall lent to small

borro'ers an! businesses. To!a their s#ope of

operations has 'i!ene! #onsi!erabl.

The #o-operative banking se#tor in n!ia starte!

fun#tioning almost $ ears age. The #o-operative

banking se#tor ma be vie'e! as #onsisting of *ural

Co-operative Banks an! + Primar (Urban) Co-

operative Banks 'ith !eposits over *s.&, #rore

the "rst stu! of Urbana Co-operative Banks 'as

taken up b *B in the ear $%-%.The *eport

publishe! in $%&$ a#kno'le!ge! the 'i!e sprea! an!

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"nan#iall boun! frame 'ork Urban Co-operative

Banks emphasie! the nee! to establish primar

Urban Co-operative Banks in ne' #enters an!

suggeste! that state /overnment len! a#tive support

to their !evelopment.

n$%&0, var!e #ommittee re#ommen!e! that su#h

banks shoul! be organie! at all urban enters 'ith a

population of $ lakh or more an! not b an single

#ommunit or #aste the #ommittee. ntro!u#e! the

#on#ept of minimum re1uirement an! the #riteria of

population for !e"ning the Urban #enters 'here UCBS

'ere in #orporate!.

The Urban Co-operative have evolve! as to ful"ll

a ne' to #ater to lo'er in#ome group of the urban an!

semi-urban popular. Co-operative Banks are promote!

b a group of in!ivi!uals to ful"ll their nee!s. The #o-

operative Banks are o'ne! b the #ustomers or users.

Thus to borro' fun!s from #o-operative bank one has

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to be a sharehol!er of the bank. The sharehol!ers in

turn ele#t a managing #ommittee 'hi#h runs the

bank.

2ver the ears, primar (Urban) #ooperative bank

have registere! a signi"#ant gro'th in number, sie

an! volume of business han!le!. As on 0$

st

3ar#h,

+0 there 'ere +$4 UCBS of 'hi#h & 'ere

s#he!ule! banks. About 5% per#ent (6) of these are

lo#ate! in 7ive states8- An!hra Pra!esh, /u9urat,

:arnataka, 3aharastra, an! Tamil ;a!u. *e#entl the

problems fa#e! b a fe' large UCBS have highlighte!

some of !i


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of the Urban Co-operative Bank an! to make fore#ast

about future prospe#ts of Urban Co-operative Bank.

The follo'ing ob9e#tives of this pro9e#t report ma be

state! to bring out the signi"#ant of su#h analsis of

pro9e#t

$. To !epi#t real pi#ture of the pro"tabilit of the

Urban Co-operative Bank

+. To i!entif the reasons for #hanges in pro"tabilit

an! "nan#ial position of the Urban Co-operative

Bank

0. To i!entit the short term as 'ell as long term

solven# position of the bank.

4. To i!entif the progress of the bank over a perio!

of time

SCOPE OF STUDY

The ena#tment of #ooperative Cre!it So#ieties A#t,

$%4, ho'ever, gave the real impetus to the

movement. The "rst Urban Cooperative #re!it so#iet

'as registere! in Can9eevaram (:an9ivaram) in the

erst'hile 3a!ras provin#e in 2#tober, $%4.the

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Cooperative Cre!it So#ieties A#t, $%4 'as amen!e!

in $%$+, 'ith a vie' to broa! basing it to enable

organisation of non-#re!it so#ieties. n the present !a

#onte>t, it is of interest to re#all that !uring the

banking #risis of $%$0-$4, 'hen no fe'er than 5 9oint

sto#k banks #ollapse!, there 'as a ?ight of !eposits

from 9oint sto#k banks to Cooperative Urban Banks.

METHODOLOGY

This is 1ualitative stu! #ombining !isk resear#h

'ith "el! 'ork an! fa#t "ning on sele#te! the Urban

Co-operative Bank in!ire#t sour#es of information

in#lu!e! revie' of resear#h reports, relevant

publishe! !o#uments, in#lu!ing books, pro9e#t

!o#uments, evaluation *eports 1uit reports an!

'ebsite. @ire#t sour#es of in#lu!e! #he#k list base!

intervie's 'ith /eneral 3anagers of the Urban Co-

operative Bank.

LIMITATIONS

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This analses or pro9e#t report is po'erful

me#hanism of !etermining "nan#ial strengths an!

'eakness of the Urban Co-operative Bank but the

report is base! on the information available in

"nan#ial statement of Urban Co-operative Bank. Thus

the "nan#ial analsis or pro9e#t report suers from

serous inherent limitations su#h as

$. Changing in a##ounting pro#e!ure b the bank

ma often make "nan#ial report mislea!ing.

+. This pro9e#t report is base! upon onl monetar

information an! non-monetar fa#tors are

ignore!.

0. *eporter of this pro9e#t report has to make

interpretation an! !ra' his o'n #on#lusion.

@ierent people ma interpret the same analsis

in !ierent 'as.

CHAPTERISATION

Chapter-$ 8 ntro!u#tion , 2b9e#tives, S#ope

3etho!olog,

limitation.

Chapter-+ 8Urban Co-operative Bank an overvie'.

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Chapter-0 8Analsis of "nan#ial position of the Urban

Co-

operative Bank

Chapter-4 8 Con#lusion Bibliograph

ABOUT URBAN CO-OPERATIVE BANK

The Urban Co-operative Bank in n!ia starte!

fun#tioning almost $ ears ago. The Urban Co-

operative Bank is an important #onstituent of the

n!ian "nan#ial sstem 9u!ging b the role assigne!

to Co-operative, The e>pe#tations the #o-operative is

suppose! to full "ll, their number an! the number of

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operative Bank has in#rease! phenomenall in re#ent

ears !ue to the sharp in #rease in the number of

Primar Co-operative Banks.

OBJECTIVE OF URBAN CO-OPERATIVE

BANK

The urban #o-operative bank evolve! as to ful"ll a

nee! to #ater to lo'er in#ome groups of the urban

an! semi urban populan#e. The Urban Co-operative

Bank have an important role to pla in #onomi#

#onstru#tion. The follo'ing are the ob9e#tives of Urban

Co-operative Bank like8

$)The main ob9e#tives of Urban Co-operative Bank

is to help the small business an! mi!!le #lass

people.

+) t is Bank provi!e various !eposits fa#ilities

Saving @eposits

Current @eposits

7i>e! @eposits

*e#urring @eposits

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0) This Bank Provi!e Do#ker an! ;ight safe

@epositor fa#ilities at mo!erate rates.

4)This bank provi!e loans to small business an!

mi!!le #lass people at lo'er rate of interest.

) To *e#eive all kin! of bon!s s#ripts valuable on

!eposits or for safe #usto! or other 'ise.

&) To bu an! sale foreign e>#hange in#lu!ing

foreign Bank notes.

BOARD OF DIRECTORS

The #o-operative banks are o'ne! b the #ustomers

or users. Thus to borro' fun!s from #o-operative

Bank, one has to be a sharehol!er of the bank. The

sharehol!ers in turn ele#t a managing #ommittee

'hi#h runs the bank. The managing #ommittee is

#onsist of t'o presi!ent an! some !ire#tor authorities.

HISTORY OF URBAN BANK (PURI)

The Urban Co-operative Bank 'as set up at Puri in

$%44-4 an! this bank 'as start business 'ith 4

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members an! 'orking #apital 'ith *s. 0E- an! that

time, it 'as mergl 'orke! 'ith $4 9oint Banks. The

main purpose of this bank is #onomi#al !evelopment

of all members an! general people. ;o' it has

enhan#e! its business abilit an! also in#reasing 'ith

'orking #apital *s. 4&04.0& Dakh. This bank is

manage! b the members of managing #ommittee.

This managing #ommittee has #onsist of t'o Presi!ent

an! some !ire#tors.

BRANCH ADMINISTRATION

The bran#h a!ministration is hea!e! b the Bran#h

3anager. Sri. /opinath 3ishra is 'orking as Bran#h

3anager !uring the ear.

As per 9ob #hart of Bank he 'ill remain in #harge of

bran#h oe#utive

a!ministration of Bran#h o


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sstem. The ohibiting the members

position the Urban Co-operative Bank

Table-1

Nae

!" I#e

N$be% !" &ea%'

+4 + +& +5 +

Gee%al

ebe

%'

0&%0 0%&5 0$$ 0$,$4 0$,+4

N!a

l

ebe

%'

50 50 50 50 50

#!#al 00$ 0 00% 0%4+ 0%4+

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The above table e>hibiting the members of the Urban

Co-operative Bank is in#reasing from the ear +4 to

the ear +.

FINANCIAL POSITION AT A GLANCE

Table

A' ! *1+*+,

*1+*+,

.

*1+*+,

/

*1+*+,

0

*1+*+,

S2a%e

3a4#al

%%.%% $&.+$ $%.4 $$+.4 $$.4

Re'e%5e' 5. 5.$4 .0 &%.5% &%.5%

De4!'#' 04.

$

00.%

0++.$

&

040&.

%

05&+.0+

6!%78

3a4#al

00.

0%$.$

4$+.&

4

40+$.0

5

4&04.0&

I5e'#

e#

$&.%

$%0.

5

$&&.$

4

$$%.&

$%.0

L!a' 9 $5%.5 $%+.0 $%+. +$4.4 +$&5.$

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a:5a3e

'

$ 5 + 4

YEARS E;PENDITURE 9 INCOME ACCOUNT

OF THE URBAN CO-OPERATIVE BANK< PURI

Expenditure

parti#ulars ;umber of ears+ +& +5 +

nterest on

!eposits

+,&,,5

.4

+,$,0%,00

$.5

+,,5$,$0

&.0

+,5&,4,+

0.&$

Salar

allo'an#es

50,00,&% 5+$&%$ 5,%0,5% ,4,4&4

Transportatio

n e>penses

4+ - ,%0 +%,%0

*ent ta>es 4,,$+%.4

,5,055 &,&4,0$.

5,+,+0.

Degal

e>penses

0$,$& 0&,4 04,4++. +,+4

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Telephone

#harges

4%,+ &$,0+4 0&,5 4$,$&+

Au!it fees $,% $,0, $,, $,&,

*epairs $,4,$0.&%

,%,$.%

4,&, &,4%,0&%

A!vertising $,5&,+$.+

+,0,+++.%

5

+,$,55.

+,$+,4%$.4

52ther

>pen!itures

$,54,5+$.

$

4%,,.

&5

&,4$,5$&.

0

$&,%,$.

+0provisions - - - -

;et pro"t %,&0,00%.

4,&&,45$.&$

+5,4,++.

&,+%,%4.

Total 0,5,+4,%

.&

0,%0,5,&

+.5$

0,5&,$+,&

4.4&

4,4,+&,04

4.0$

Income

Pa%#3$la% N$be% !" &ea%'=,,. =,,/ =,,0 =,,

nterest

re#eive on

loan

0,5+,&0,5$

.54

0,&0,+0,&

.&5

0,0,&5,%&0

.+%

0,5%,0$,$45

.&

Commissio

n

4$,+40. 54,$$.%0 $,$,$0.5& +,$4,$$$

2ther

re#eipts

,$%,&4.+ +%,55,5%&.

5

0&,04,5.4

$

,%,54.4$

Stan!ar!

assets

provision

- - $,5&,&4 $,&&5

Balan#e of

loss

- - - &$,,5$4.+

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Total 0,5,+4,%

.&

0,%0,5,&+

.5$

0,5&,$+,&4

.4&

4,4,+&,044

.0$

YEARS BALANCE SHEETS OF THE URBAN CO-OPERATIVE BANK< PURI

Diabilities ;o of ears0$.0.+ 0$.0.+& 0$.0.+5 0$.0.+

Share #apital $&,+,5 $,%,45, $,$+,4,0&0 $,$,4,5$0

*eserve foun! others 5,$0,5&.& ,0,+%.0 &%,5%,4%.& &%,%,&$.%$

@eposits

$.7i>e! !eposits +0,0$,+&,4. +4,&4,+,%+4. +,%+,%,054. +,50,0,$55.

+.Saving !eposits 5,+0%,&%$.$+ 5,%,$,5.0% 5,55,$,0$.0 ,4%,+,+&.+4

0. Current !eposits +,&5,%%.%4 0+,5%,4$%. &,05,5%&.% 0%,5&,+.00

Bills paable 4,%,&.+4 $$,%&,05 $,$0,4$+.5 0,4,$%

2ver !ue interest*eserve

$,$,4+,%&%. $,45,0,&4.0& +,%,++,$+ 0,$,+,4$4

Provision for Ba!!ebt !oubtful

!ebt

$,0,+,+40.0& 0,$0,&,%% $,%0,,%$$.0& +,0+,+&,4$.0&

nterest paable 0,&+,+,$% $,&,&,5 +,55,%,+4& +,5,05,%%$

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2ther liabilities 5,0,&. $,44,44.%$ +,4,&.& +4,+5,$%&.+

Pro"t as perBalan#e sheet

Dess8 Appropriationpro"t

Gear- +5+5,4,++.-+&,0$,5$.&0Gear-+

$,,45&.%+-+5,$$%.+5

- - $,,45&.5+ $,05.&%

Total 0%,4&,$4,%4+.%% 4$,,%+,$40.5 40,+,,0.00 4,,%5,5%%.&%

A''e#' N$be% !" &ea%'0$.0.+ 0$.0.+& 0$.0.+5 0$0.+

Cash $,+0,%,4%&.%

$,+,$,0$.$

$,4,0,&0.%$

0,5+,%+.5+

Savings

Bank!eposits

5,0,4,405.

%,$0,,5%.

&

$,&0,&%,4

.5$

&,5+,$5,%+5

Se#urities ,$,+,+.

5,$,0,+5&.

5,&,5,4%+.%$

-

Doan a!van#es

$,%+,05,4+0.+

$%,+,+,0.45

+,$5,44,400.05

+$,&5,,5%.%5

nterest*e#eivable

+,&%,$0,+0.00

0,&0,5$,+5.++

+,4,+4,%+4.%5

4,%&,,%5%.4

Bills

#olle#tions

4,%,&.+4 $$,%&,50 $,$0,4$0.5 0,4,$%

7i>e!assetsDan! $,+0,$+ 0,, 0,, 0,,

Buil!ing $,+4,% $+,4$ $,$,$&% %,4,+

furniture $4,+0,%%.4+

$$,55,$& ,00,+ $&,+%,+%%

2thers 0,%,++0.+

4

$,,$5.$

5

$,+,+.$

$

%,,%$$.50

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Doss8Gear-+

Dess ofBefore

ears0,%,++0.

+-4&&45$.&$

+&,0$,5$.&0

+&,0$,5$.&0

- &$,,5$4.+

Total 0%,4&,$4,%4%.%%

4$,,%+,$40.5

40,++,,0.00

4,,%5,5%%.&4

ANALYSIS

The balan#e sheet of the Puri Urban Co-operative

Bank has #ontaine! various item of assets an!

liabilities an! some important items of assets an!

liabilities is !is#usse! belo'8

(i) Share Capital

The #apital of the bank kno'n as share #apital.

Capital is !ivi!e! into !ierent units 'ith !e"nite

value #alle! shares. Fol!ers of these shares are #alle!

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share hol!ers or members of the bank. The follo'ing

table are presents that the value of share #apital of

the Puri Urban Co-operative Bank.

Table

N$be% !"Yea%'

=,, =,,. =,,/ =,,0 =,,

;ame of tem %%.%% $&.+$ $%.$ $$+.4 $$%.4

Share Capital

The pai! up share #apital of the bank stoo! at *s.

$&.+$ lakhs as on *s 0.+ an! in the ear 0$.0

+& is *s. $%.4 lakhs. The gro'th of last ear an!

in the ear +5 the value of pai! up share #apa#it

is $$+.4 lakhs an! in the ear + is $$.4. Fere

the value of share #apital in#rease in tren! from one

ear to another.

(ii)Working Capital

The 'orking #apital of the bank as arrives at *s.

0%$.$ lakhs as on 0$.0.+ an! the 'orking #apital

of the bank as arrive! at *s. 4$+.&4 lakhs. There is

gro'th of *S. +$4. lakh in the 'orking #apital

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'hi#h #ome to .06. last ears gro'th is $.456 in

the ear +5 its value is 40+$.05 lakh an! in + its

value is 4&0%.0& lakh.

(iii) Deposit

The !eposits of the bank stoo! at *s.

0++$&,$0.4 as on 0$.0.+& as against *s.

00%44$.& of the previous ear (+4-+) in the

ear +5 !eposits of the bank is *s 040&%4%.54

an! it in#rease! in the ear + is *s 05&+.0+ lakhs.

The bank shoul! tap more !eposit along 'ith its

proper !eploment 'ith aroun! margin to ensure

pro"tabilit .

Above table present that no' a !a the share

#apital position of the Puri Urban Co-operative Bank is

move in in#reasingl an! it in#rease its #apital

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A statement e>hibiting the investment position of

various fun!s outsi!e the business of the bank as on

0$.0. is anne>e! 'ith this report. Fo'ever the

follo'ing tabular "gures prepare! for rea! referen#e

Table

Sl+ N!+ Pa%#3$la%'

F$:A5alable

A!$#I5e'#e:

a' !

*1+,*+=,,

Bala3eE>3e''

I5e'#e:

$. *eserve!7un!

+$,0%,&0.%

+,&$,0.4

4+$04.4+

+. Ba! !oubt ful

!ebt*eserve

$$$44.4 +&,&.

4,4$.$&

0. nvestment

@epositionfun!

0,. 44&$&0. %5.4

4. nvestment@epre#iation *eserve

+$%$5. +0&5. $5&.

. Ba! @ebtfun!

00&,$.

4&0,+.

$+5,$+$.%+

total +5,$4,4%.4

00$%.4

&40,%.%

t is present that the Bank has investe! $+0.56 of

its fun! outsi!e its business. armark for investment

of fun!s un!er buil!ing fun! #ommon goo! fun!s an!

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!ivi!e! e1ualisation fun!s have not et been ma!e

!espite previous ears.

(v) !oan " #dvances

Doan an! a!van#es are the most pro"table an!

the least li1ui! assets of the bank. The Urban Co-

operative Bank provi!e loans an! a!van#es to the

business men either through. 2ver!raft or b

!is#ounting bills of >#hange. The follo'ing tabular

"gures represente! that the loan an! a!van#es of the

Urban Co-operative Bank.

Table

Nae

!" #e

N$be% !" &ea%'

=,, =,,. =,,/ =,,0 =,,

L!a 9

A:5a3

e'

11?+0

1

$%+.05 $%+.+ +$4.44 +$&5.$

Above table is presenting that the bank has

in#rease! its loan an! a!van#es ea#ing an! in the

ear +4 its loan a!van#es 'as *s. $$%.5$ Dakh.

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;o' it has in#rease! upto *s. +$&5.$ Dakh in the

ear +,

(vi) !ost of $anagement

The #ost of management of the bank in the ear

+-& %0,&504.+ as against *s.%&5$&&.&5 of

previous ear (+4-) an! in the ear +&-5. The

#ost of management of the bank #omes. *s.

%$,%%.0.

7rom above !is#ussion it is #lear that the bank is

suering mi!!le in#reasing tren! an! its is 1uit

favoirable fro the gro'th of the bank.

PROFITABILITY ANALYSIS

@uring the ear un!er report that is +5- the

bank has substaine! net loss of *s.&$,5$.+. This is

!ue to provisioning onl. @rasti# steps nee! be taken

b the Bank for realisation of over!ue loans to

!e#rease the 1uantum of ;.P.A to a !esirable limit.

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Comparative ratio analsis of in#ome

e>pen!iture of the bank is given here un!er.

Fea! of in#omes +&-5 +5-

DessE>#ess

Per#entage(6)

nterest re#eive! onloan a!van#e

++&.55 +$4.+$ (-)$+.& (-) .46

nterest on investment $$$.%$ $&.$ (H)0.$% (H) 45.06

Commission e>#hanges

$.$ $.54 H .&4 (H) .$6

3is#. *e#eipt +. . -$. (-) $0.+6

Total 0&.0& 0&. +&.$% 5.+56

Stan!ar! Assetsprovision 'ith !ra'n

$.5& .$& -$.& -

Doss - &$. - -/ran! total 05&.$$ 44.+& - -

>pen!iture nterest pai! on!eposit

$%%.5 +&.%4 &%.5 04.&6

Salar allo'an#e 5$.%4 .4 .4 $$.5&6*ent ta>es &.&4 5.+ .& .406

Da' #harges .04 .+ .4 $4$.$6Postage telephones .05 .4$ .4 $.$6

@epre#iations *epaire!

4.& &.4% +.40 %.6

A!vertisement +.$$ +.$+ .$ .456

Contingent mis#. >p $5.$0 +. .4 4%.006Total 04. 0%$.%& 4&. $0.

Provision 4&. &.0 $.+ -;et pro"t 4.&& - - -

/roun! total 05&.$+ 44.+& - -

t is observe! from the #omparative analsis of the

in#ome e>pen!iture items of the bank are as

follo's8

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$. The total in#ome in#rease! b +&.$% Dakhs an!

the total e>pen!iture is also in#rease! b 4&.

lakhs as #ompare! to last ear.

+. The per#entage of the #ost of management to

the total in#ome as #al#ulate! to +.&46 as

against +4.46 of the last ears.

0. The provision ma!e !uring the ear is &.0 lakh

of the previous ear.

4. The losses of the bank for the ear +5- is

arrive! at *s. &$. lakhs.

. As #ompare to the previous ear both the in#ome

an! e>pen!iture are in in#reasing tren!. As

regar!s in#ome is #on#erne! the in#reasing tren!

is goo! but in e>pen!iture si!e the in#reasing

tren! is not goo! sign. So a goo! banker shoul!

tr its ver best to in#rease the in#ome of the

bank as 'ell as to minimise >pen!iture si!e.

CONCLUSION 9 SUMMARY

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Puri Urban #o-operative Bank, sponsore! b reserve

bank of n!ia

it 'as establishe! on $%4.as per se#tion 00 of 2.C.A

A#t$%&+, the *.C.7 2rissa is onl #ompetent to "> pa

an! allo'an#e to sta an! this po'er is not !elegate!

to an other fun#tionar. 2n the illegal approval of

@.*.C.S , Puri !ivision the sta are allo'e! Spe#ial

allo'an#e, C#le allo'an#e, Iashing allo'an#e, Cash

allo'an#e. The bank as maintaine! surplus #ash

reserve an! li1ui!it throughout ear. This in!i#ate

impru!ent fun! management of the Bank. @ue #are

nee! be taken to ensure pro"tabilit through 9u!i#ious

fun!s management. @ue to ver #onservative loaning

poli# an! ortho!o> !eposit s#hemes people are not

attra#te! to be#ome members. @espite rapi! gro'th

of population of Puri an! market e>pansion, the

membership position is not in#reasing. Borro'e!

#apital is 'ithin the ma>imum borro'ing po'er limit

as per re#ent amen!e! be-la's. ;et 'orth !uring the

ear 'as positive an! the #ost of management is

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S.C.S (A) College,


'ithin real in#ome. Bank #oul! a#hieve break even

point in business to meet #ost of management. 2ut

of total 'orking fun! of *s. 5&.04 #rores investment in

loan a!van#e is onl *s. +$.&0 #rores . ">e! !eposit

'ith other banks is *s. $$.4+ #rores investment in

/ovt. an! other se#urities is 5.& #rores in the total

investment in in#ome generating purpose is thus

#omes 4.5 #rores. So borro'e! #apital is full utilie!

in pro"table business.

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BIBLIOGRAPHY

Au!it *eport of Puri Urban Cooperative bank,

+5-

Annual *eport of Puri Urban Cooperative bank.

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Orban Co-Operative Bank

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