“ FINANCIAL STATEMENT ANALYSIS OF COMMERCIAL
BANK IN NEPAL REFERENCE TO NABIL BANK AND NEPAL
INVESTMENT BANK LTD.”
A Project Work Proposal
Submitted By
Pooja Swarnakar
TU Registration number: 7-2-237-72-202
Symbol Number:702370050
Ram Raja (M.B. Shah) Multiple Campus
Submitted To
The Faculty of Management
Tribhuvan University
Kathmandu
In Partial Fulfillment of the Requirements for the Degree of
BACHELOR OF BUSINESS STUDIES (BBS)
Kalaiya , Bara
Jul,2025
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Declaration
I hereby declare that the project work entitled “ FINANCIAL STATEMENT ANALYSIS OF
COMMERCIAL BANK IN NEPAL REFERENCE TO NABIL BANK AND NIBL.” submitted to the
Faculty of Management, Tribhuvan University, Kathmandu is an original piece of work
under the supervision of Amit Mishra, faculty member, Ram Raja (M.B. Shah)
Multiple Campus, Kalaiya (Bara), 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.
Signature:
Name of Student: Pooja Swarnakar
Date: Jul, 2025
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SUPERVISOR’S RECOMMENDATION
This project work report entitled “FINANCIAL STATEMENT ANALYSIS OF COMMERCIAL
BANK IN NEPAL REFERENCE TO NABIL BANK AND NIBL.” is prepared by Mrs. Pooja
Swarnakar of Ram Raja (M.B.Shah )Multiple Campus, Kalaiya (Bara), is prepared under
the supervision as per the procedure and format requirements laid by the faculty of
management, Tribhuvan University, for the partial fulfillment of the requirements for the
award of the degree of Bachelors of Business Studies (BBS). I, therefore, recommend the
project work for evaluation.
………….……………
Supervisor
Mr. Amit Mishra
Ram Raja (M.B.Shah )Multiple Campus
Date: Jul,2024
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ENDORSEMENT
We hereby endorse the project work report entitled “ FINANCIAL STATEMENT ANALYSIS OF
COMMERCIAL BANK IN NEPAL REFERENCE TO NABIL BANK AND NIBL.” submitted by
Pooja Swarnakar of Ram Raja (M.B.Shah )Multiple Campus, Kalaiya (Bara) in partial
fulfillment of the requirements for award of Bachelor of Business Studies (B.B.S) for
external evaluation
…..........……………. ……….......…………..
Prem kumar Upadhyay Nivesh kumar Timilsena
Head ,Management Research Committee Campus chief /Principle
Ram Raja (M.B.Shah )Multiple Campus Ram Raja (M.B.Shah )Multiple
Campus
Date: Jul, 2025 Date: Jul, 2025
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ACKNOWLEDGEMENT
The fieldwork assignment report is written for fulfillment of Bachelors of Business
Studies (B.B.S) examination of Tribhuvan University. Fieldwork report writing is an
important task for BBS student. It is relatively a new experience for us. It help us to
plan the assignment, locating information sources, collecting and analyzing data,
preparing charts and tables, direct observing the organizational task etc.
It is fully exercise of the student to write and complete to it but such exercise is not
possible to me without the help and cooperation of my professors, friends and other
concerned person. So, I would like to thank all of them for their help and co-
operation to complete this project report.
This Report comes out in its final shape due to the co-operation and guidance of the
lecture of the project teacher Mr.Amit Mishra for his inclusive comments and
suggestion at different stages. I would like to express my sincere gratitude to them
who kindly co-operation during reporting period. I am also thankful to the friendly
staffs of relevant field, which have assisted me by providing the relevant data.
Name of Student: Pooja Swarnakar
Date: Jul, 202
TABLE OF CONTENTS
Title page ………………………………………………………………… i
Declaration …………………………………………………………….....ii
Supervisor Recommendation……………………………………………........iii
Endorsement ………………………………………………………………….iv
Acknowledgement ………………………………………………………………v
Table of contents ……………………………………………………………….vi
List of tables ………………………………………………………………viii
List of figures …………………………………………………………........ix
Abbreviation ……………………………………………………………......x
CHAPTER-1: INTRODUCTION……………1
1.1 Background of study ………………………………………………..1
1.2 Profile of Organizations……………………………………………...2
1.3 Objectives of the Study ...……………………………………………5
1.4 Rationale of the Study...……………………………………………...6
1.5 Empirical Review ……………………………………………………7
1.6 Research Methodology……………………………………………….11
1.7 Limitation of the Study……………………………………………….25
CHAPTER-2: RESULTS AND ANALYSIS…………………………...26
2.1 Data Presentation …………………………………………………….........................26
2.2 Analysis of Results……………………………………………………..26
CHAPTER-3: SUMMARY AND CONCLUSION……………………..72
3.1 Summary………………………………………………………………..72
3.2 Conclusion ……………………………………………………………..73
BIBLIOGRAPHY ……………………………………………...…………78
APPENDIX…………………………………………………………………79
Table No. Table Name Page No.
4.1 Current ratios of Nabil and NIBL 15
4.2 Cash and bank balance to current assets ratios of Nabil and NIBL 16
4.3 Cash and bank balance to total deposit ratios of Nabil and NIBL 16
4.4 Loans and advances to current assets ratios of Nabil and NIBL 17
4.5 Total debt to equity ratios of Nabil and NIBL 18
Figure No. Figure Name Page No.
4.1.1 Trend analysis of total deposit for Nabil and NIBL 30
4.1.2 Trend analysis of loans & advances for Nabil and NIBL 31
4.1.3 Trend analysis of total assets for Nabil and NIBL 31
ABBREVIATION
A. D. = Anno domini
ADBL = Agricultural development bank limited
ATM = Automated teller machines
B. S. = Bikram sambat
C. V. = Coefficient of Variation
CAR = Capital adequacy ratio
CDR = Credit deposit Ratio
DEA = Data envelopment analysis
EPS = Earnings per share
GDP = Gross domestic product
IMF = International monetary fund
NIBL = Nepal Investment Bank Limited
NIM = Net interest margin
NRB = Nepal Rastrya Bank
P. E. = Probable error
r = Correlation coefficient
r2 = Coefficient of determination
ROA = Return on assets
ROE = Return in equity
S.D. = Standard deviation
