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Analysts had their eyes locked on the announcement screen in anticipation of some key earnings notices on Tuesday. An after-lunch board meeting leave little room for management discussion and analysis; MCB slipped in quarterly earnings just ten minutes before the closing bell.
Beating market expectations, MCB posted earnings per share of Rs16.44 in the first nine months ending September. Directors also approved a mouth watering 30 percent cash dividend.
Before anyone gets too excited, the banks top line, before provisioning, saw a modest increase of just over 1 percent, year-on-year for the nine months. In the last quarter though, it seemed that the credit managers were a bit more aggressive as the bank saw an increase of 9 percent over the corresponding period last year.
The icing on the cake was a significant reduction in provisioning. While the market expected adjustments of around 30 percent, the banks managers were able to slash provisions by almost 60 percent in the nine months. The gross infection ratio for MCB rose by 100 bps to 9.67 percent for the period ending September 30.
Although, the banks provisioning decreased substantially, the reason was not prudence. Rather it was inactivity as credit managers could not convert the healthy 12.8 percent growth in deposits to decorative earning assets as advances declined by 9.6 percent in the first nine months.
The bank kept on pouring the additional funds towards safe haven government T- Bills, as investments grew by 25 percent. Given the weak economic environment, bankers are finding it difficult to find creditworthy avenues to disburse loans.
Fixed deposits mix also increased by 156 bps to 18.8 percent which is against the industry trends. MCBs deposits are still highly skewed towards low cost CASA.
MCB saw an increase of more than 30 percent in operating expenditures. In the face of inflationary pressures, the bank is famous for its belt tightening. But the ratio of operating-expense-to-operating revenue for the firm has increased to 32 percent from 25 percent in the year ago period. It remains a cause for concern that deserves management attention.
It seems MCB has finally shaken off the burden of bad loans and is all set to expand its credit portfolio.


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MCB Bank (MCB)
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P&L (Rs mn) 9MCY10 9MCY09 chg 3Q10 chg
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Mark-up earned 40,241 38,289 5.1% 13,845 12%
Mark-up expensed (13,260) (11,662) 13.7% (4,560) 19%
Net Mark-up Income 26,981 26,627 1.3% 9,285 9%
Provisioning (2,064) (5,127) -59.7% (10) -99%
Net Mark-up income
after provision 24,917 21,500 15.9% 9,275 25%
Other income 4,591 3,924 17.0% 1,600 35%
Operating revenues 31,572 30,551 3.3% 10,885 12%
Operating expenses (10,145) (7,771) 30.6% (3,724) 43%
Profit after taxation 12,497 11,805 5.9% 4,554 12%
EPS (Rs) 16.44 15.53 5.99
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Source: KSE notice

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