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ablThe management of Allied Bank limited (ABL), the countrys fifth largest bank by deposit base, has made a good fist of compensating its investors, after it recorded 32 percent year-on-year growth in its bottom line during the first nine months of CY11. Given that the financial intermediaries are banking on growing investment in treasury securities, this result is in line with market expectations. ABL declared EPS of Rs.8.98 as opposed to Rs.6.80 during the same period of last year. Benefiting from the expansion in its asset base, the Banks mark-up income rose by 12 percent, year on year, to Rs.37 billion during the first nine months of CY11. As the Banks investment portfolio surged by a whopping 71 percent during the first nine months of CY11, to Rs.207 billion; the Bank made good money through investments in government securities. At the same time, ABLs advances fell by 8 percent to Rs.233 billion as of September 30, 2011. The Banks investment to deposit ratio (IDR) stood at 54 percent at the end of September versus 33 percent at the end of December 2010. Deposits rose by 4 percent during the first nine months to Rs.385 billion, resulting in higher mark-up expenses. The Industrys deposit base has grown by around 5.8 percent since the beginning of 2011, while the advances have dropped by about four percent and investments base has expanded by 31 percent. ABLs provisioning expenses declined, abetted by the drop in provisioning expense against non-performing loans and reversal for diminution in the value of investments. The gross spread ratio improved marginally year on year by 23 bps to 50 percent in 9MCY11. In light of a 10 percent jump in non-performing loans, the lenders infection ratio deteriorated to 8.24 percent at the end of September 2011 from 6.96 billion at the end of December 2010. During the same period its coverage ratio slipped by 136 bps to 81.21 percent. Non-markup income accrued a gain of 23 percent driven by higher investment banking fees, dividend income and income from dealing in foreign currencies. Cost cutting has been a major focus across service industries, but amid a high inflationary environment along with up gradation in IT infrastructure, the Banks administrative expenses rose by 18 percent, year on year in the period under review. However, the Banks income to expense ratio marginally narrowed to 2.27 in 9MCY11as compared to 2.43 percent during the corresponding period a year ago. In the midst of weak economic prospects, the banking industry will continue to bank on investment in government securities. However, a dramatic cut in interest rates- given that the key rate is down by 200 bps in the past three months-would thin out the industrys margins down the line. In the face of a strong result, ABL was down 1 percent on Thursday, while the Banks shares have fallen 8.5 percent from the start of CY11, compared to a drop of 2.8 percent in the KSE-100 index.

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Allied Bank Limited
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(Rs mn)                                9MCY11       9MCY10            chg
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Markup Earned                         37233.6      33254.1    0.119669454
Markup Expensed                      -18615.2     -16703.7    0.114435724
Net Markup Income                     18618.4      16550.4    0.124951663
Provisioning                          -1304.4      -3152.8    -0.58627252
Net Markup income after provisions      17314      13397.6    0.292321013
Other  income                          4512.9       3656.3    0.234280557
Operating revenues                    23131.3      20206.7    0.144734172
Other expenses                         -10200      -8303.8    0.228353284
Profit before taxation                11626.9       8750.1    0.328773385
Profit after taxation                    7728       5848.7    0.321319268
EPS                                      8.98          6.8
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Source: Company accounts

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