Yes mkuu. Ratios nzuri kwa banking institutions ni Return on Assets (ROA) na Return on Equity (ROE). Pata audited accounts za miaka kama minne hivi utafute hizo ratio na ulinganishe na ratios za benki nyingine kubwa kama NMB. ROA itakuonesha uwezo wa assets ku generate income na ROE itakuonesha investors wanapata nini ikisaidiwa na earnings per share. Ukiwa na benki ambazo ziko listed DSE itakuwa rahisi kulinganisha kwa earnings per share ila unaweza kulinganisha na unlisted banks kama Citibank na Standard Chartered kwa kutumia ROE. As per Accounting principles ROA unachukua profit before tax divide by total assets na ROE unachukua profit after tax divide by total equity ambayo unapata kwenye balance sheet.
Kupata ubora wa assets za benki (asset quality) unaweza kutafuta ratio ya non performing loans to total loans (NPL ratio). NPL ni mikopo ambayo haijalipwa kwa siku 90 au zaidi according to Bank of Tanzania regulatory requirements. Ukiangalia quarterly publications za banks kwenye magazeti wanaonesha hii ratio au kwenye audited financial statements pia. Unaweza kulinganisha na benki nyingine na pia kwa combined banking sector average was about 6.8% for quarter ended 31 Dec 2015. Hii inaonesha kwamba 6.8% ya loans of banking sector ilikuwa mikopo mibaya au chechefu kwa kiswahili fasaha. Pia unaweza ku analyze balance sheet uone benki imewekeza wapi zaidi itakuwa loans, Government securities ( treasury bills and bonds), balances with other banks in TZ and abroad and balances at BOT.
Pia angalia upande wa liability na capital ujue financing structure ya benki ujue % ya main financing components vs total financing. Kwa benki major financing components ni deposits, borrowings and capital. For deposits angalia composition of current accounts, fixed deposits and saving deposits. Always fixed deposits and borrowings are very expensive na hupunguza uwezo wa benki kupata income hii inaweza kuathiri earnings per share. Break down nzuri ya cost of each financing component utaipata kwenye income statement under interest expenses.
Ahsante
