MAS Financial Services Ltd. benchmarking: Perfomance to industry peers

Financial

	MAS Financial Serv	Bengal & Assam	Religare Enterprises
Operational Metrics
Banks
Net Interest Margin	7.8 %	n/a	n/a
Fresh Slippages - Quarterly	47.14 Crs	n/a	n/a
NBFC
Cost of Borrowing	9.53 %	n/a	n/a
AUM - NBFC	13782.3 Crs	n/a	n/a
Capital to Risks Assets Ratio (CRAR)	22.84 %	543.5 %	n/a
Tier I Capital	21.48 %	n/a	n/a
Gross NPA	2.56 %	n/a	n/a
Net NPA	1.72 %	n/a	n/a
Financials
5 yr Average ROE	12.68 %	18.85 %	280.34 %
5yr average Equity Multiplier	5.03	2.54	-34.12
5yr Average Asset Turnover Ratio	0.12	0.79	0.51
5yr Avg Net Profit Margin	21.17 %	15.95 %	0.61 %
Price to Book	1.99	0.68	2.7
P/E	15.97	8.46	74.62
5yr Avg Cash Conversion Cycle	1.28 Days	n/a	5.76 Days
Inventory Days	0.0	n/a	0.08 Days
Days Receivable	1.28 Days	n/a	5.62 Days
Days Payable	12.02 Days	n/a	41.47 Days
5yr Average Interest Coverage Ratio	1.58	n/a	3.18
5yr Avg ROCE	13.98 %	n/a	5.8 %
5yr Avg Operating Profit Margin	77.95 %	n/a	-0.45 %
5 yr average Debt to Equity	3.6	n/a	-21.64
5yr CAGR Net Profit	16.54 %	n/a	n/a
5yr Average Return on Assets	2.52 %	n/a	3.82 %
Shareholdings
Promoter Holding	66.63 %	72.87 %	26.27 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	-7.1 %	0.21 %	26.27 %
Change in Mutual Fund Holding (3 Yrs)	4.1 %	0.0	2.98 %

	MAS Financial Serv	Bengal & Assam	Religare Enterprises
Product Wise Break-Up	Product Wise Break-Up Interest Income 82.62 Gain On Assignment Of Financial Assets 11.47 Fees and Commission Income 5.91 Cement 0 Paper 0 Dairy Products 0 Tyre 0 Polymer 0 Investment 0	Product Wise Break-Up Interest Income 0 Investment 0 Paper 6.18 Cement 5.64 Gain On Assignment Of Financial Assets 0 Tyres 5.46 Fees and Commission Income 0 Dairy Products 0 Polymer Product 68.62 Others 14.1	-
Loan Break-Up	Loan Break-Up Small & Medium Enterprises (SME) loans 40.1 Small & Medium Enterprises (SME) loans 35.6 Salaried Personal Loans 9.0 Commercial Vehicle Loans 8.1 2 Wheeler Loans 7.1 Others 0.1	-	-
Location Wise Break-Up	Location Wise Break-Up India 100.0 Rest of the World 0 International 0 Domestic 0	Location Wise Break-Up India 0 Rest of the World 0 International 20.6 Domestic 79.4	Location Wise Break-Up India 100.0 Rest of the World 0 International 0 Domestic 0
Customer Segment	Customer Segment Consumer Finance 100.0	-	-
AUM Break-Up	AUM Break-Up On Book 73.01 Off Book 26.99	-	-
Borrowings Break-Up	Borrowings Break-Up Loan From Banks 50.45 Direct Assignment (incl. co-lending) 22.01 Non-Convertible Debentures 15.08 Loan From Banks 9.9 0 Un Secured 0 Secured 0 Others 2.56	-	Borrowings Break-Up Un Secured 7.23 Loan From Banks 0 Secured 92.77 Non-Convertible Debentures 0 0 Direct Assignment (incl. co-lending) 0