Cover page
Cover page
on
“Financial Performance Analysis of IDLC”
Prepared For:
Mahjabeen Ferdous
Assistant Professor
Department Of Business Administration.
Stamford University Bangladesh.
Prepared By:
Farzana Yesmin
Department of Business Administration
MBA program
Batch: 051
Student ID: 051-14781
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Letter of Transmittal
Mahjabeen Ferdous
Assistant Professor
Department Of Business Administration.
Stamford University Bangladesh.
Dear Madam,
As a part of the completion of the bachelor degree at the department of MBA, Stamford University
of Bangladesh, it is a privilege to work at Financial Performance Analysis of IDLC for a period of
June 01, 2023 to August 30, 2023 at Head Office. It is worthwhile experience to develop an
aptitude to build up carrier in the financial sector. This experience will help me developing
professionalism and have positive attitude towards business world.
It will be my pleasure to clarify any matter regarding this report I company you for allowing me the
opportunity to undertake the task and for your sincere guidance and cooperation.
Yours truly,
______________
Farzana Yesmin
Department of Business Administration
MBA program
Batch: 051
Student ID: 051-14781
Date:
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Student’s Declaration
Internship Report
Prepared in partial accomplishment of the Requirement for the award of the degree
Farzana Yesmin
ID: 051-14781
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STAMFORD UNIVERSITY BANGLADESH
This is to certify that the internee report on “Financial Performance Analysis of IDLC”
for the degree Masters of Business Administration (MBA) major in Finance from from
Stamford University Bangladesh carried out by Farzana Yesmin, ID: 051-14781 under
my supervision. No part of the internship report has been submitted for any degree
diploma, title, or recognition before.
___________________
Mahjabeen Ferdous
Assistant Professor
Department of Business Administration
Stamford University Bangladesh.
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Acknowledgment
I’m also thankful to Ms. Sushmita Saha, my onsite supervisor at IDLC Finance
Limited for giving me professional assistance along with all the data and information I
required for completing my report. Furthermore, I’ll always be grateful to everyone
from IDLC Gulshan branch for their unconditional and consistent love and support
during this period.
Thank you.
Sincerely,
Farzana Yesmin
ID: 051-14781
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Executive Summary
This report presents a comprehensive analysis of the financial performance of IDLC Finance
Limited, one of Bangladesh’s leading non-banking financial institutions (NBFIs). The study
examines the company's financial statements, key ratios, and market positioning over the past
few years to assess its profitability, liquidity, efficiency, and solvency.
IDLC has demonstrated consistent revenue growth supported by a diversified portfolio in SME,
corporate, and consumer financing. However, net profit margin faced slight pressure in recent
periods due to rising funding costs and competitive pricing in the market. Non-performing loans
(NPLs) have remained relatively low compared to the industry average, reflecting strong credit
risk management. IDLC’s prudent loan underwriting standards and recovery efforts contributed
to maintaining healthy asset quality. IDLC maintains a strong liquidity position, with a
comfortable loan-to-deposit ratio. Strategic mobilization of deposits and borrowings from both
local and international sources helped sustain funding stability.
The company’s capital adequacy ratio (CAR) remains above the regulatory requirement,
ensuring sufficient capital buffers to absorb potential losses and support future growth.
Operational efficiency has been a cornerstone of IDLC’s success, with cost-to-income ratios
maintained at competitive levels. Continued investments in digital platforms and process
automation have improved service delivery and reduced operational costs. IDLC continues to
hold a leading position among NBFIs, supported by strong brand equity, diversified financial
services, and a customer-centric approach. Strategic expansions into new segments and product
innovations have further reinforced its competitive advantage.
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Tables of Contents
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4.4.1 Total Asset 24
4.4.2 Long Term Liabilities 24
4.4.3 Term Deposit Balance 25
4.4.4 Operational Income 26
4.4.5 Operational Expense 27
4.4.6 Financial Expense 27
4.4.7 Net Profit after Tax 28
4.5: Horizontal analysis of profitability 29
4.6: Analysis of earnings per share (EPS) 30
4.7 Vertical analysis of profitability 30
4.8 Average Growth Rates IDLC Finance Ltd 31
4.9 TIE Ratio of IDLC Finance (Last 5 years) 32
4.10 Debt to Capital ratio of IDLC Finance Limited 33
4.11 Liquidity ratio of last 5 years to analysis the creditworthiness of IDLC 34
Finance Limited
Chapter 5 35
Findings of the study
5.1 Findings 36
Chapter 6 38
Conclusions & Recommendation
6.1 Conclusions 39
6.2 Recommendation 40
Reference 41
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