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Ratio Analysis

Socio Economic Backing Association (SEBA)
Eligibility Criteria Compliance Certification
For the year ended 30 June 2025
Performance Parameters Different Aspects Formula Amount Standard FY-
2024-2025		 FY-
2023-2024
Long Term Solvency Ratio Debt:Capital Total Debts    7,402,019,034 Max 9:1 5.09:1 3.28:1
Adjusted Capital Fund    1,454,728,147
Capital Adequancy Adjusted Capital Fund    1,454,728,147 Min 10% 16.11% 14.58%
Total RBA(Assets-Cash,bank,FDR)    9,028,997,117
Debt Service Cover Ratio Surplus+Principal and Int.Payable to Bank & others    2,050,062,928 1.25:1 1.10:1 1.12:1
Principal and Int.Payable to Bank & others    1,867,316,544
Short Term Solvency Ratio Current Ratio Total Current Assets    9,995,595,603 Min 2:1 1.82:1% 2.69:1%
Total Current Liability    5,494,869,759
Liquidity to Savings Ratio Savings FDR+Cash & Bank       445,782,640 Min 10% 10.81% 36.86%
Total Savings    4,123,742,595
Portfitability Ratio Return on Capital (ROC) Surplus for the Year       180,196,384 Min 15% 14.05 % 9.73 %
Average Capital Fund    1,282,161,856
Return on Assets (ROA) Surplus for the Year       180,196,384 Min 3% 1.92 % 1.43%
Average Total Assets    9,365,480,949
Operational Self Sufficiency (OSS) Total Income    1,888,080,772 Min 100% 110.55 % 107.62%
Total Expenditure    1,707,884,388
Financial Self-sufficiency (FSS) Total Income    1,888,080,772 Min 100% 162.24 % 147.11%
Total Expenditure-financial Cost    1,163,705,915
Productivity Ratio Member per Branch Total Members 280,470 1500-2000            1,603                 1,539
Total Branch 175
Member: Credit Officer Total Members 280,470 1:300-400 1:306 1:280
Total Credit Officers 918
Borrower Coverage Total Borrowers 206,321 Min 70% 73.56 % 78.64%
Total Members 280,470
Borrower:Credit Officer Total Borrowers 206,321 1:240-250 1:225 1:221
Total Credit Officers 918
Credit Officer:Total Staff Total Credit Officers 918 1:1.50-1.70 1:0.55 1:1.86
Total Staff 1672
Loan Outstanding per Credit Officer (In BDT. Lac)  Total Loan Outstanding 8,858,221,527 1:96.49 1:86.24
Total Credit Officers 918
Portfolio Quality Ratio Total Overdue Loan (BDT) Absolute figure of overdue loan 545,574,692 482,847,699
Should be disclosed
Total Bad Loan (BDT) Absolute figure of bad loan  307,327,451       176,373,513
Should be disclosed
OTR ( On Time Realization) Regular recovery  12,908,280,879 Min 92% 98.55 % 98.78%
Regular recoverable  13,097,740,958
CRR ( Cumulative Recovery Rate) Cum.Recovery-Advance(end of year)  22,646,886,840 Min 95% 99.21 % 99.13 %
(Cum.Recovery-Advance)+Overdue  22,827,221,893
PAR (Portfolio at Risk) Outstanding of Overdue loan 690376025 Less Then or Equal 10% 6.90% 7.57 %
Total Loan Outstanding 8858221527
Good loan as a percentage of total loan outstanding Good Loan Outstanding 8246808020 93.10 % 97.98%
Total Loan Outstanding 8858221527
Extra Ratio Member per Saving (Tk.) Total Saving 4123742595 N/A 14703 12299
Total Members 280470
Loan Outstanding & Savings Ratio
Total Savings
4123742595 25%-30% 46.55 % 39.73 %
Total Loan Outstanding 8858221527
Member Per Samity Number of Total Member 280470 30            22.81  22
 Number of Total Samity 12297
Credit officer Per Samity Number of Total Samity
12297
15            13.40  13
Number of Total Credit officer 918
Outstanding
Per Borrower		 Loan Outstanding    8,858,221,527 N/A 42934 30906
Number Of Borrower 206321
DR (%) Total Due
545,574,692
2% 6.16 % 6.58 %
Total Loan Outstanding 8,858,221,527
Savings to Total Liability Savings Balance    4,123,742,595 N/A 40.65 % 34.18 %
 Total Liability
 10,145,406,246
Salary to Service charge Total Salary & Allowance       651,362,270 Max-40% 35.92 % 35.91 %
Total Service Charge    1,813,872,088
Accumulated Surplus to Loan Outstanding Accumulated Surplus    1,235,034,043 N/A 13.97% 16.24 %
Loan Outstanding
   8,858,221,527
Operating Margin(OM) Net Surplus       182,746,384 N/A 10.07 % 7.49 %
Service Charge
   1,813,872,088
Bad Loan to Loan Outstanding Bad Loan       307,327,451 N/A 3.47 % 2.40 %
Loan Outstanding
   8,858,221,527
Reserve to Accumulated Surplus  Total Reserve Fund       137,226,005 Max 12% 11.11 % 9.07 %
 Accumulated Surplus    1,235,034,043
Savings per Branch (Lac)  Total Savings Amount    4,123,742,595 N/A          235.64 189.33
 Number of Branch 175

Socio Economic Backing Association (SEBA)
SEBA Tower. Biswas Betka, Tangail.

Ratio Analysis
Report Duration: July/24 to December/24 
Performance Parameters Different Aspects Formula Amount Standard FY-
2024-2025		 FY-
2023-2024
Long Term Solvency Ratio Debt:Capital Total Debts 6585925818 Max 9:1 5.04:1 3.28:1
Adjusted Capital Fund 1307105284
Capital Adequacy Adjusted Capital Fund 1307105284 Min 10% 15.93% 14.58%
Total RBA(Assets-Cash,bank,FDR) 8200188393
Debt Service Cover Surplus+Principal and Int.Payable to Bank & others 617553327 1.25:1 1.07:1 1.12:1
Principal and Int.Payable to Bank & others 577043342
Short Term Solvency Ratio Current Ratio Total Current Assets 9020144463 Min 2:1 2.06:1% 2.69:1%
Total Current Liability 4922025149
Liquidity to Savings Ratio Savings FDR+Cash & Bank 279076564 Min 10% 7.80% 36.86%
Total Savings 3577203376
Profitability Ratio Return on Capital (ROC) Surplus for the Year 40509985 Min 15% 3.34% 9.73 %
Average Capital Fund 1212318657
Return on Assets (ROA) Surplus for the Year 40509985 Min 3% 0.46% 1.43%
Average Total Assets 8874438446
Operational Self Sufficiency (OSS) Total Income 911167099 Min 100% 104.65% 107.62%
Total Expenditure 870657114
Financial Self-sufficiency (FSS) Total Income 911167099 Min 150% 149.62% 147.11%
Total Expenditure-financial Cost 608987744
Productivity Ratio Member per Branch Total Members 256603 1500-2000 1567 1539
Total Branch 165
Member: Credit Officer Total Members 256603 1:300-400 1:289 1:280
Total Credit Officers 895
Borrower Coverage Total Borrowers 196575 Min 70% 76.43% 78.64%
Total Members 256603
Borrower:Credit Officer Total Borrowers 196575 1:240-250 1:220 1:221
Total Credit Officers 895
Credit Officer:Total Staff Total Credit Officers 895 1:1.50-1.70 1:0.55 1:1.86
Total Staff 1625
Loan Outstanding per Credit Officer (In BDT. Lac)  Total Loan Outstanding 8031195603 1:25-30 1:89.73 1:86.24
Total Credit Officers 895
Portfolio Quality Ratio On Time Realization (OTR) Regular recovery 1003912655 Min 92% 97.29% 98.78%
Regular recoverable 1031869464
Cumulative Recovery Rate (CRR) Cum.Recovery-Advance(end of year) 61073349397 Min 95% 99.00 % 99.13 %
(Cum.Recovery-Advance)+Overdue 61604545000
Extra Ratio Member per Saving (Tk.) Total Saving 3577203376 – 13941 12299
Total Members 256603
Savings to Loan Outstanding
Total Savings
3577203376 25%-30% 44.54% 39.73%
Total Loan Outstanding 8031195603
Outstanding Per Borrower (Tk.) Loan Outstanding 8031195603  TK. 8,000 40855 30906
Number Of Borrower 196575
Cost of Fund of Money Length Total Expenditure 870657114 0.9 Paisha 0.12 0.12
Total Disbursement 7494938000
Savings to Total Liabilities Savings Balance 3577203376 – 39.08% 34.18%
 Total Liabilities
9163321240
Salary to Service charge Total Salary & Benefit 315648611 40.00% 36.44% 35.05%
Total Service Charge 866127422
Accumulated Surplus to Loan Outstanding Accumulated Surplus 1109316285 – 13.81% 16.24%
Loan Outstanding
7494938000
Operating Margin (OM)
Net Surplus
40509985
– 4.68% 7.49%
Service Charge 866127422
Reserve to Accumulated Surplus  Total Reserve 123257364.3 Max-12% 11.11% 9.07%
 Accumulated Surplus 1109316285
Savings per Branch (Lac)  Total Savings Amount 3577203376 –       216.80 189.33
 Number of Branch 165

Socio Economic Backing Association (SEBA)
SEBA Tower. Biswas Betka, Tangail.

Ratio Analysis
Report Duration: July/23 to June/24 
Performance Parameters Different Aspects Formula Amount Standard FY-
2023-2024		 FY-
2022-2023
Long Term Solvency Ratio Debt:Capital Total Debts 6261489298 Max 9:1 4.97:1 4.04:1
Adjusted Capital Fund 1259899518
Capital Adequacy Adjusted Capital Fund 1192063663 Min 10% 14.58% 15.98%
Total RBA(Assets-Cash,bank,FDR) 8176250111
Debt Service Cover Ratio Surplus+Principal and Int.Payable to Bank & others 3031358875 1.25:1 1.12:1 1.12:1
Principal and Int.Payable to Bank & others 2920709927
Short Term Solvency Ratio Current Ratio Total Current Assets 8445789983 Min 2:1 2.69:1% 2.11:1%
Total Current Liability 313652922
Liquidity to Savings Ratio Savings FDR+Cash & Bank 1081734338 Min 10% 36.86% 25.11%
Total Savings 2934593003
Profitability Ratio Return on Capital (ROC) Surplus for the Year 110648948 Min 15% 9.73% 32.58%
Average Capital Fund 1136738940
Return on Assets (ROA) Surplus for the Year 110648948 Min 3% 1.43% 4.65%
Average Total Assets 7741138972
Operational Self Sufficiency (OSS) Total Income 1562756670 Min 100% 107.62% 128.26%
Total Expenditure 1452107722
Financial Self-sufficiency (FSS) Total Income 1562756670 Min 150% 147.11% 182.23%
Total Expenditure-financial Cost 1062329408
Productivity Ratio Member per Branch Total Members 238602 1500-2000 1539 1778
Total Branch 155
Member: Credit Officer Total Members 238602 1:300-400 1:280 1:318
Total Credit Officers 851
Borrower Coverage Total Borrowers 187646 Min 70% 78.64% 74.49%
Total Members 238602
Borrower:Credit Officer Total Borrowers 187646 1:240-250 1:221 1:237
Total Credit Officers 851
Credit Officer:Total Staff Total Credit Officers 851 1:1.50-1.70 1:1.86 1:1.80
Total Staff 1625
Loan Outstanding per Credit Officer (In BDT. Lac)  Total Loan Outstanding 7339307749 1:25-30 1:86.24 1:73.17
Total Credit Officers 851
Portfolio Quality Ratio On Time Realization (OTR) Regular recovery 9852523753 Min 92% 98.78% 98.65%
Regular recoverable 9974229368
Cumulative Recovery Rate (CRR) Cum.Recovery-Advance(end of year) 9838605961 Min 95% 99.13% 99.29%
(Cum.Recovery-Advance)+Overdue 9924688169
Extra Ratio Member per Saving (Tk.) Total Saving 2934593303 12299 9146
Total Members 238602
Savings to Loan Outstanding
Total Savings
2934593303 39.98% 39.73%
Total Loan Outstanding 7339307749
Outstanding Per Borrower (Tk.) Loan Outstanding 7339307749 39113 30906
Number Of Borrower 187646
Cost of Fund of Morey Length Total Expenditure 1452107722 0.9 Paisha 0.11 0.13
Total Disbursement 12991867000
Savings to Total Liabilities
Savings Balance
2934593303 34.18% 35.37%
 Total Liabilities 8585554651
Salary to Service charge Total Salary & Benefit 518099123 40.00% 35.05% 32.08%
Total Service Charge 1478140247
Accumulated Surplus to Loan Outstanding Accumulated Surplus 1192063663 16.24% 17.61%
Loan Outstanding
7339307749
Operating Margin (OM)
Net Surplus
110648948
7.49% 23.03%
Service Charge 1478140247
Reserve to Accumulated Surplus  Total Reserve 108141471 Max-12% 9.07% 10.00%
 Accumulated Surplus 1192063663
Savings per Branch (Lac)  Total Savings Amount 2934593303 189.33 162.60
 Number of Branch 155
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