Performance Ratios

Basic description

This report presents comparative results against Credit Unions/Peer Groups for various reporting quarters, and recent trends.
• Balance Sheet Growth (Asset & Liability growth)
• Earnings
• Expenses and Productivity
• Asset Quality
• Asset & Liability Management
• Capital Adequacy

Uses
Use this report to determine:

• Your Credit Union’s current quarterly performance against previous quarters with variances. Plus a 12 month trend line graph.
• Peer Group comparison. Your credit union against the selected Peer Group; for prior quarters with variances per quarter. The last 12 Quarters trend line graph
• Decile comparison to Peer Group

The Ratios are listed per

BALANCE SHEET GROWTH

• Net Worth Growth

 

• Market (Share) Growth

 

 • Loan Growth

 

• Asset Growth

 

• Investment Growth

• Membership Growth

EARNINGS

• Return on Average Assets

 

 

• Gross Income / Average Assets

• Yield on Average Loans

 

 • Yield on Average Investments

• Fee and Other Operating Income / Average Assets

• Cost of Funds / Average Assets

 

• Net Margin / Average Assets

• Operating Expenses / Average Assets

 • Provision for Loan & Lease losses or Credit Loss Expense / Average Assets

 

• Net Interest Margin / Average Assets

 

• Operating Exp. / Gross Income

• Fixed Assets Including Foreclosed & Repossessed Assets / Total Assets

• Net Operating Expenses / Average Assets

 

 EXPENSES & PRODUCTIVITY

• Members / Potential Members

• Borrowers / Members

• Members / Full-Time Employees (FTE)

• Average Shares per Member

• Average Loan Balance

• Salary & Benefits / Full-Time Employees (FTE)

 

ASSET QUALITY

• Delinquent Loans / Total Loans

 

• Net Charge-Offs / Average Loans

 

 • Fair (Market) Value HTM Investments / Book Value HTM Investments

• Accumulated Unrealised Gain/Loss on available for sale Investments / Cost of available for sale Investments

 • Delinquent Loans / Assets

 

ASSET / LIABILITY MANAGEMENT

• Net Long-Term Assets / Total Assets

 • Regular Shares / Total Shares & Borrowings

• Total Loans / Total Shares

 

• Total Loans / Total Assets

• Cash & Short Term Investments / Total Assets

• Total Shares Deposits & Borrowings / Earning Assets

• Regular Shares & Share Drafts / Total Shares & Borrowings

• Borrowings / Total Shares & Net Worth

CAPITAL ADEQUACY

• Net Worth / Total Assets

• Net Worth / Total Assets Excluding one Time Adjustment to undivided Earnings for the Adoption of ASC Topic 326 (CECL)

• Net Worth / Total Assets - Including Optional Total Assets Election (if used)

 • Total Delinquent Loans / Net Worth

 

• Solvency Evaluation (Estimation)

 

• Classified Assets (Estimated) / Net Worth

 Options
You can select:-

• Quarter end Dates
• States
• All Credit Unions
• Peer Groups
  - Regions
  - Asset Ranges
  - All Credit Unions
• Comparison
  - Vs Peer Group
  - 3 Year Trend
  - 3 Year Deciles