Bank comparison methodology

Formulas

ROE

ROE (%) = net income ÷ period-end total equity × 100

ROA

ROA (%) = net income ÷ period-end total assets × 100

NIM (on total assets)

NIM on total assets (%) = net interest income ÷ period-end total assets × 100

Cost-to-income

Cost-to-income (%) = operating expenses ÷ operating income × 100

NPL ratio

NPL ratio (%) = non-performing loans ÷ gross loans × 100

EPS

EPS (ETB) = basic earnings per share as reported in the statement

P/E

P/E = latest published close ÷ reported basic EPS

P/B

P/B = latest published close ÷ (period-end total equity ÷ shares outstanding)

Dividend yield

Dividend yield (%) = dividends with an ex-date in the trailing 365 days ÷ latest published close × 100

EPS growth

EPS growth (%) = (reported basic EPS − prior period reported basic EPS) ÷ prior period reported basic EPS × 100

• Net interest margin (NIM) is shown on total assets, not interest-earning assets, because a reliable breakdown of earning assets is not consistently printed in bank statements.
• Balance-sheet figures — total assets, total equity, gross loans, and customer deposits — use the period-end balance as printed, not a period average.
• Dividend yield sums published dividends with an ex-date in the trailing 365 days, divided by the latest published closing price.
• Earnings per share is the basic figure as reported in the filing. It is never recalculated from net income and share count.

Missing values

A metric is blank when a required published input is missing or the formula is undefined. Missing figures sort after published figures in either direction.

Reporting periods

Each bank uses its latest reporting period with reviewed published facts. Periods may differ, so every row and balance-sheet bar names its own date.

Restatements

When a reviewed restatement replaces a published fact, the current reviewed fact is used. Abren does not silently reconstruct or estimate a statement line.

Provenance

Every displayed result links to its inputs. Published facts retain the filing title, page, source quotation, audit status and official source URL.