Private banks
Banco Comercial de Manabi
Balance sheet and official indicators reported to the Superintendencia de Bancos, as of July 31, 2026. The figures are the regulator's bulletin's: this profile orders them, it does not produce them.
Risk rating: AA as of December 2025, by Global Rating S.A., as published by the Superintendencia de Bancos.
- RUC
- 1390067506001
- Assets
- $181 M
- Public deposits
- $157.7 M
- Loan book
- $84.8 M
- Period result
- $165 k
What its balance sheet is made of
As of July 31, 2026
Where the money is placed
- Loan book $84.8 M 46.8%
- Investments $47.3 M 26.2%
- Available funds $24.2 M 13.4%
- Rest of the assets $24.7 M 13.6%
Where it comes from
- Sight deposits $57.3 M 31.7%
- Term deposits $92.4 M 51.1%
- Own equity $19.2 M 10.6%
- Other liabilities $12 M 6.6%
The two bars answer the two questions of any balance sheet. The first, where the money is placed: credit lent out, investments in paper and the cash available to respond immediately. The second, where it comes from: what the public deposits at sight or at term, what the institution owes other institutions and what is its own capital.
The proportion between sight and term says a lot about the funding: term deposits are more stable but cost interest; sight deposits are nearly free but can leave tomorrow. And on the asset side, the more the loan book weighs against the investments, the deeper the balance sheet sits in the business of lending.
So far this year it carries income of $14 M against expenses of $13.9 M: that is where the headline result of $165 k comes from.
Who it lends to
Gross loans $87.5 M
- Productive $59 M 67.4% Segment delinquency: 1.0%
- Consumer $21.7 M 24.8% Segment delinquency: 6.2%
- Microcredit $6.6 M 7.5% Segment delinquency: 6.3%
- COVID-19 refinanced and restructured $231 k 0.3%
Credit is not one thing: the bulletin breaks it down by segment, each with its risk and its price. Here the productive segment dominates, with 67.4% of the placed loans.
Each segment's delinquency, computed by the supervisor, shows where it gets paid well and where not: productive credit tends to fail little, consumer lending and microcredit more, and that difference is what explains the price each borrower pays.
Gross loans by segment (accounts 14xx of the balance sheet, before provisions): that is why the sum, $87.5 M, differs from the net loan book in the header, $84.8 M.
The official indicators
Computed by the Superintendencia de Bancos
This page does not compute these 15 indicators: the supervisor itself publishes them with its methodology, and here they are ordered the way an analyst reads them, from solvency to liquidity. Each carries its explanation, its formula and its subsystem's aggregate figure alongside, for comparison. None is a grade or a rating: they are photos of one specific month, best read together and in context.
Solvency
- Net capitalization index 8.9% The institution’s capital cushion, adjusted for non-earning assets: how much free equity remains per 100 dollars of assets once the unproductive deadweight is discounted. FK ÷ FI, per the supervisor’s methodology · its subsystem as a whole: 9.1%
- Nonperforming loans over equity 12.4% How much of the equity would be consumed if the whole damaged loan book proved uncollectible and no provisions existed. It measures how heavily delinquency weighs against own capital. Nonperforming loans ÷ equity · its subsystem as a whole: 22.2%
- Equity over immobilized assets 89.3% How many times equity covers the assets that generate no income (delinquency, foreclosed goods, premises). Above 100%, own capital absorbs everything immobilized. (Equity + results) ÷ immobilized assets · its subsystem as a whole: 401.0%
Loan book quality
- Total loan delinquency 2.7% Of every 100 dollars lent, how many are past due or have stopped earning interest. It is the most direct measure of loan book quality. Nonperforming loans ÷ gross loans · its subsystem as a whole: 3.1%
- Coverage of problem loans 114.6% How much money the institution has provisioned against troubled credits. Above 100% means provisions cover that entire book. Provisions ÷ nonperforming loans · its subsystem as a whole: 213.4%
- Earning assets over the total 80.4% How much of the assets generate income (healthy loans and investments) against the part that does not: offices, goods received in payment or loans in arrears. Earning assets ÷ total assets · its subsystem as a whole: 92.4%
Profitability
- Return on equity (ROE) 1.5% How much the institution has earned so far this year per 100 dollars of its owners’ or members’ equity. Period result ÷ average equity · its subsystem as a whole: 14.0%
- Return on assets (ROA) 0.2% The same measured against everything the institution manages, own or third-party: how much every 100 dollars of assets yields. Period result ÷ average assets · its subsystem as a whole: 1.4%
- Intermediation margin over assets 0.6% What the pure business of taking and lending leaves, operating cost already paid, per 100 dollars of assets. It can be negative when operations cost more than the financial margin yields. Estimated intermediation margin ÷ average assets · its subsystem as a whole: 1.2%
Efficiency
- Operating cost over margin 91.1% How much of the margin the financial business leaves gets consumed in salaries, offices and technology. Near 100% means operations eat the margin. Operating expenses ÷ financial margin · its subsystem as a whole: 74.5%
- Operating cost over assets 5.7% The cost of keeping the institution running, measured against its size: how many dollars of annualized operating expense per 100 of assets. Estimated operating expenses ÷ average assets · its subsystem as a whole: 3.6%
- Personnel cost over assets 2.8% The share of that cost that goes to payroll. Compared among institutions of the same size, it shows who runs heavier structures. Estimated personnel expenses ÷ average assets · its subsystem as a whole: 1.1%
Liquidity and funding
- Immediate liquidity 27.5% What share of the deposits that can be withdrawn at any moment it could serve today with the cash it has available. Available funds ÷ short-term deposits · its subsystem as a whole: 17.8%
- Financial intermediation 58.5% How much of what the institution takes in deposits it has turned into loans. It is the pulse of its trade: gathering savings to lend them. Gross loans ÷ sight and term deposits · its subsystem as a whole: 88.9%
- Yield of the performing loan book 12.0% The effective rate the healthy loan book is yielding the institution: the average price at which its credit is placed. Income from performing loans ÷ average performing loans · its subsystem as a whole: 11.1%
The full balance sheet (assets $181 M, liabilities $161.7 M, equity $19.2 M) satisfies the bulletin's accounting identity: the period result, $165 k, is exactly assets minus liabilities minus equity.
See the whole financial system, banks and cooperatives side by side
Its historical series
2003–2026
See the full series
- 2003
- 11.3
- 2004
- 14.9
- 2005
- 20.2
- 2006
- 23.8
- 2007
- 29.4
- 2008
- 40.7
- 2009
- 34.2
- 2010
- 38
- 2011
- 44.1
- 2012
- 43.3
- 2013
- 51.4
- 2014
- 50.2
- 2015
- 43.7
- 2016
- 60.8
- 2017
- 57.2
- 2018
- 51.5
- 2019
- 55.6
- 2020
- 54.7
- 2021
- 60.1
- 2022
- 66.3
- 2023
- 65.2
- 2024
- 90.1
- 2025
- 139
- 2026
- 181
See the full series
- 2003
- 7.6
- 2004
- 10.6
- 2005
- 15.1
- 2006
- 17.3
- 2007
- 21.6
- 2008
- 33
- 2009
- 26.3
- 2010
- 30
- 2011
- 36
- 2012
- 34.8
- 2013
- 42.3
- 2014
- 41
- 2015
- 34.2
- 2016
- 50.5
- 2017
- 46.3
- 2018
- 40.3
- 2019
- 42.1
- 2020
- 40.8
- 2021
- 45.2
- 2022
- 48.3
- 2023
- 49.6
- 2024
- 72.1
- 2025
- 116
- 2026
- 158
See the full series
- 2003
- 5.2
- 2004
- 7.4
- 2005
- 9.5
- 2006
- 11
- 2007
- 11.9
- 2008
- 12.2
- 2009
- 13.1
- 2010
- 13.8
- 2011
- 18
- 2012
- 18.9
- 2013
- 22.1
- 2014
- 24.1
- 2015
- 23.4
- 2016
- 29.1
- 2017
- 32.8
- 2018
- 30.4
- 2019
- 29.8
- 2020
- 29.2
- 2021
- 34.5
- 2022
- 33.6
- 2023
- 30.5
- 2024
- 41.5
- 2025
- 59.6
- 2026
- 84.8
The three curves together tell the bank's biography: how its size grew, how much of that expansion the public financed with its deposits and how much ended up turned into credit. When the three move in step, the business is the classic one of intermediating; when they part ways, something changed in the model.
Series harmonized by the Superintendencia de Bancos to the current chart of accounts, so the years are comparable with each other.
Where its deposits sit
4 cantons · 64,549 accounts
- Guayaquil Guayas $81.5 M
- Portoviejo Manabi $40.5 M
- Chone Manabi $12.2 M
- Manta Manabi $12.1 M
The Superintendencia's territorial report breaks down each bank's deposits by canton. Banco Comercial de Manabi holds public deposits in 4 cantons, spread across 64,549 accounts; above, the cantons where it holds the most.
Tax status (SRI)
updated September 5, 2026- Phantom taxpayer: No
- Nonexistent transactions: No
- Tax regime
- General regime The set of rules under which it files its taxes
- Required to keep accounting books
- Yes
- Withholding agent
- Yes When paying third parties, it withholds taxes and remits them to the SRI
- Special taxpayer
- Yes Designated by the SRI for its size, with additional filing obligations
- Start of activities
- July 17, 1979
Establishments · 8 registered, 6 open
- HEAD OFFICE Guayas / Guayaquil / Tarqui / Av. Victor Emilio Estrada S/N y Callle Circunvalacion Open
- Manabi / Portoviejo / 18 de Octubre / Alamos S/N y Av Reales Tamarindos Open
- Manabi / Chone / Chone / Bolivar S/N y Atahualpa Open
- Manabi / Manta / Manta / Avenida 2 S/N y Calle 9 Open
- Guayas / Guayaquil / Tarqui / Av. Juan Tanca Marengo S/N y Av. Constitucion Open
- Manabi / Portoviejo / 18 de Octubre / Av. Manabi S/N y Alajuela Open
- Manabi / Sucre / Bahia de Caraquez / Malecon S/N y Ante Closed
- Manabi / Manta / Manta / SN S/N y SN Closed
Tax status according to the public records of the SRI (Servicio de Rentas Internas, the national tax authority). The risk designations are the SRI’s, not a rating by this site: phantom taxpayer means the SRI considers the company to have no real activity at its declared address, and nonexistent transactions means it invoiced operations the SRI determined never took place.
Where it operates
It has 6 open establishments across 2 provinces, plus 2 closed.
Azuay: no dataBolívar: no dataCarchi: no dataCañar: no dataChimborazo: no dataCotopaxi: no dataEl Oro: no dataEsmeraldas: no dataGalápagos: no dataGuayas: 2 companiesImbabura: no dataLoja: no dataLos Ríos: no dataManabí: 4 companiesMorona Santiago: no dataNapo: no dataOrellana: no dataPastaza: no dataPichincha: no dataSanta Elena: no dataSanto Domingo de los Tsáchilas: no dataSucumbíos: no dataTungurahua: no dataZamora Chinchipe: no data Point at or tap a province to see its figure
2 4
Provinces with a presence
- Manabi 4 locations
- Guayas head office 2 locations
Establishments declared to the SRI (Servicio de Rentas Internas, the national tax authority), updated 2026-09-05. The location is the province and canton on record, not each site’s exact address.
How to read this profile
Source: the financial bulletin of the Superintendencia de Bancos, as of July 31, 2026. Assets are account 1 of the balance sheet; deposits, obligations with the public (account 21); loans, account 14 (net of provisions; the segment breakdown uses gross 14xx accounts). Indicators are the ones published by the supervisor itself, shown as is; the one comparing equity against immobilized assets is omitted when those assets turn negative and the quotient loses meaning. Balances change every month: this profile updates with each new bulletin.
The RUC matches the SRI's public RUC registry, which is also where the tax status and the establishments come from: they are the institution's fiscal record, distinct from its supervisor's bulletin, which is why they may not say the same. The registry does not publish the special regime, the reason for a suspension or the phantom-taxpayer and nonexistent-transaction designations: those fields are omitted rather than assumed.
Financial information from the public bulletins of Ecuador's superintendencies · where this data comes from