Internship Report
On
“Financial Statement Analysis of Mutual Trust Bank PLC”
Submitted To:
Md. Karimul Alam
Assistant Professor & Head
Department of Business Administration
School of Business
University of South Asia
Submitted By:
Sayada Shaila Zaman
ID No: 193-0259-001
Batch: 46th, Session: 2021-2024
Major: Finance
Program: BBA
Department of Business Administration
University of South Asia
Date of Submission: 20th September, 2025
i
Letter of Transmittal
Date: 20th September, 2025
Md. Karimul Alam
Assistant Professor & Head
Department of Business Administration
School of Business
University of South Asia
Subject: Submission of Internship Report on ‘Financial Statement Analysis of Mutual
Trust Bank PLC’.
Dear Sir,
It is a pleasure to me to present the internship report on ‘Financial Statement Analysis of
Mutual Trust Bank PLC’ Dumni Branch as a part of the requirement for the completion of
my Internship. I tried my level best to accumulate relevant information. It is a great
experience for me to work on this topic.
I have tried to make the report comprehensive within the scheduled time and limited
resources. I tried to collect all the related information of Mutual Trust Bank PLC. I have also
added some discussion and recommendations in the report.
It would be very kind of you for examine my report work and give me further suggestions
and enhance my clarification due to future prospects.
Thanking You
Sayada Shaila Zaman
ID No: 193-0259-001
Batch: 46th, Session: 2021-2024
Major: Finance
Program: BBA
Department of Business Administration
University of South Asia
i
Student Declaration
I, Sayada Shaila Zaman hereby declare that the report of internship program titled
‘Financial Statement Analysis of Mutual Trust Bank PLC’ is uniquely prepared by me
after the completion of three months work at Dumni Branch of Mutual Trust Bank Limited.
I also confirm that, the report is only prepared for my academic requirement. It might be with
the interest of opposite party of the corporation. I also assure that, this report was not
submitted to any other private or public universities.
………………………..........
Sayada Shaila Zaman
ID No: 193-0259-001
Batch: 46th, Session: 2021-2024
Major: Finance
Program: BBA
Department of Business Administration
University of South Asia
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Supervisor's Certificate
This is to certify that the internship report on “Financial Statement Analysis of Mutual
Trust Bank PLC” for the degree of Bachelor of Business Administration (BBA) major in
Finance from University of South Asia carried out by Sayada Shaila Zaman, ID No: 193-
0259-001, Batch: 46th, Session: 2021-2024 under my supervision. I have fully monitored his
effort in the process of completing this report.
I, hereby, acknowledge his work & wish her all the success.
____________________
Md. Karimul Alam
Assistant Professor & Head
Department of Business Administration
School of Business
University of South Asia
iii
Acknowledgement
First of all I would like to acknowledgement “The Almighty”, the supreme authority of the
universe. This is an exclusive instance of professional life I passed and enjoyed in the time of
my internship, which help me to prepare this report. A single individual can achieve no noble
objective. Completion of anything requires supports from various sources. I am very much
fortunate to get the sincere guidance and supervision from a number of people.
I would like to express my gratitude to a large number of individuals who helped and guided
me both directly and indirectly while preparing this report. I am truly grateful to my faculty
supervisor Md. Karimul Alam, Assistant Professor & Head, Department of Business
Administration, School of Business, University of South Asia. My branch Manager Md.
Iftekhar Nahin and my on Assistant Sr. Manager Md. Mahmudul Haque who has always
extended their kind support towards me and has given me valuable suggestion for preparing
this report. Without their co-operation and direct supervision this project could not be
accomplished successfully.
I would like to give a great thanks to all the employees of Mutual Trust Bank PLC in Dumni
Branch, because of excellent behavior with me and providing necessary information related
to the work.
Finally I want to thank all my friends who supported me to prepare the report in easy, clear
and systematic manner.
Though, all efforts have been made to make the report reasonably comprehensive and better,
there still may lay some mistakes, my supervisor may help me and forgive me for such
mistakes.
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Abstract
his report provides an overview of the financial statement analysis of Mutual Trust Bank PLC
(MTB), a leading private commercial bank in Bangladesh that commenced operations in
1999. Over the years, MTB has expanded its banking services through a strong branch
network, agent banking, and digital platforms, contributing to financial inclusion and
customer satisfaction. The financial statement analysis highlights the bank’s performance in
terms of profitability, liquidity, solvency, and asset quality.
The profitability analysis indicates that MTB has recorded stable growth in operating income,
supported by interest income from loans and advances, as well as non-interest income from
fees and commissions. Net profit after tax has shown resilience despite economic challenges,
though rising provisions against non-performing loans (NPLs) remain a concern. The
earnings per share (EPS) and return on equity (ROE) suggest that the bank has been able to
generate reasonable returns for its shareholders.
Liquidity analysis reveals that MTB has maintained a satisfactory liquidity position, with
adequate deposit mobilization and prudent investment in government securities. This ensures
that the bank can meet its short-term obligations and sustain customer confidence. In terms of
capital adequacy, the bank has remained compliant with Basel III requirements, indicating
financial stability and the ability to absorb potential credit risks.
Asset quality continues to be a challenge, as the level of non-performing loans is a concern
for the entire banking industry in Bangladesh. MTB has adopted stricter credit risk
management policies to improve loan recovery and maintain a healthier loan portfolio.
Despite this, continuous monitoring and improved credit assessment are required to ensure
sustainable asset quality.
Overall, the financial performance of Mutual Trust Bank PLC reflects stability and resilience,
with promising growth prospects. With increasing focus on digital banking, SME financing,
and customer-centric services, the bank is well-positioned for future growth. However,
challenges such as economic volatility, regulatory compliance, and effective NPL
management must be addressed to further strengthen its financial position and competitive
advantage in the banking sector.
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Table of Contents
CHAPTER TOPICS PAGE NO.
Letter of Transmittal ii
Students Declaration iii
PREPARATORY Supervisor's Certificate iv
Acknowledgement v
Executive Summary vi
Table of Contents vii
CHAPTER INTRODUCTION PAGE NO
1.1 Introduction 02
1.2 Rational of the Study 02
Chapter-One 1.3 Objectives of the Study 03
1.4 Methodology of the Study 03
1.5 Limitations of the Study 04
CHAPTER RESEARCH METHODOLOGY PAGE NO
2.1 Research Methodology 06
2.1.1 Research Design 06
Chapter-Two 2.1.2. Data Collection Methods 06
2.1.3. Sampling Techniques 06
2.1.4. Data Analysis Methods 07
CHAPTER LITERATURE REVIEW PAGE NO
3.1 Literature Review 09
3.1.1. Financial Performance Metrics 09
3.1.2. Trend Analysis and Comparative Studies 09
Chapter-Three
3.1.3. Regulatory Impacts 10
3.1.4. Qualitative Analysis and Strategic Insights 10
3.1.5. Case Studies and Empirical Research 11
CHAPTER OVERVIEW OF THE BANK PAGE NO
4.1 Banking History of MTBL 13
4.2 Vision, Mission, Objectives and Core Values 14
4.3 MTBL at a Glance 15
Chapter-Four 4.4 Strategies of MTBL 15
4.5 Functions of MTBL 16
4.6 Organgram of MTBL 17
4.7 Different Departments of MTBL 19
4.8 Different Types of Product of MTBL 21
4.9 Financial Highlights 22
CHAPTER THEORETICAL ASPECTS PAGE NO
5.1 Financial Statements 24
5.1.1 Balance Sheet 24
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5.1.2 Income Statement 24
5.1.3 Cash Inflow Statement 25
5.1.4 Retained Earning Statement 25
Chapter-Five 5.2 Financial Performance Analysis 26
5.3 Types of Analysis 27
5.3.1 Ratio Analysis 27
5.3.2 Trend Analysis 28
5.3.3 Regression Analysis 28
5.3.4 Comparative Analysis 28
CHAPTER FINANCIAL PERFORMANCE ANALYSIS OF PAGE NO
MTBL
6.1.0 Ratio Analysis 30
6.1.1 Current Ratio 30
6.1.2 Net Working Capital 31
6.1.3 Cost income Ratio 32
6.1.4 Total Asset Turn-over Ratio 33
6.1.5 Investment to Deposit Ratio 34
6.1.6 Net Profit Margin 35
Chapter-Six 6.1.7 Return on Asset 36
6.1.8 Return on Equity 37
6.1.9 Earning Per Share 38
6.1.10 Price earnings Ratio 39
6.1.11 Debt Ratio 40
6.1.12 Time Interest Earned Ratio 41
CHAPTER MAJOR FINDINGS & DISCUSSIONS PAGE NO
7.1 Major Findings of the Study 43
Chapter-Seven
7.2 Discussions 44
CHAPTER CONCLUSIONS & RECOMMENDATIONS PAGE NO
8.1 Conclusions 46
Chapter-Eight
8.2 Recommendations 47
Reference 48
vii