Bank Analysis School September 2023 - Case Study
Sunny State Bank
CALCULATIONS - EARNINGS
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Chart
Formula
17. Earnings - ROAA & ROE
Return on Average Assets Adj. Sub S
Net Income Adjusted Sub S % Average Assets (UBPRE012)
Return on Equity
Net Income % Average Total Equity (UBPRE630)
18. Earnings - Net Income
Net Income (Quarterly) Net Income (Yearly)
Net Income (UBPR4340) Net Income (UBPR4340)
19. Earnings - NIM, Asset Yields, COF Cost of Funds
Interest Expense % Average Earning Assets (UBPRE679) Net Interest Income TE % Average Earning Assets (UBPRE680) Interest Income TE % Average Earning Assets (UBPRE678) Total Loans & Leases TE % Yield On Or Cost Of (UBPRE686) Total Investment Securities TE % Yield On Or Cost Of (UBPRE694)
Net Interest Margin
Yield on Assets Yield on Loans
20. Earnings - Asset Yields
Yield on Securities Noninterest Income Amounts
21. Earnings - Noninterest Income Ratio & Sources
Mortgage Banking = Net Gains (Losses) on Sales of Loans, Net Servicing Fees (RIAD5416+RIADB492) Deposit Service Charges = Service Charges On Deposit Accounts In Domestic Offices (RIAD4080) Inv. Advisory/Insurance/Trust = Income From Fiduciary Activities, Investment Banking; Advisory; Brokerage; and Underwriting Commissions & Fees, Insurance Commissions & Fees (RIAD4070+UBPRB490+UBPRE080) Other = Other Noninterest Income, Other Net Gains (Losses), Trading Revenue % Noninterest Income; Current Quarter (RIADB497+UBPRE081+UBPR7452)
Noninterest Income/Average Assets
Noninterest Income % Average Assets (UBPRE004)
22. Earnings - Overhead Ratios
Efficiency Ratio
Efficiency Ratio (UBPRE088)
Overhead Costs Less Noninterest Income/Average Assets Overhead/Average Assets Occupancy Expenses/Average Assets Other Operating Expenses/Average Assets Personnel Expenses/Average Assets Provisions/Average Assets Realized Bond Gains/Losses to Average Assets
Overhead Less Noninterest Income % Average Assets (UBPRE087)
Non-Interest Overhead Expense % Average Assets (UBPRE005)
23. Earnings - Personnel, Occupancy, Other Operating Expense Ratios
Occupancy Expense % Average Assets (UBPRE084)
Other Operating Expenses (Incl Intangibles) % Average Assets (UBPRE085)
Salary Expense % Average Assets (UBPR7400)
24. Earnings - Provisions & Bond Gains
Provision for Loan & Lease Losses % Average Assets (UBPRE006)
Realized Gains (Losses) on the Sale of Securities % Average Assets (UBPRE008)
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