Performance Evaluation of Selected Banks– A Comparative Study

Banks play a vital role in the economy because they function as financial intermediaries and facilitate payments, creating credit, giving financial services, providing financial stability, and allowing economy to grow and in turn stimulate economic activity. This study examines the financial performance of both Punjab National Bank(PNB) and YES bank over a period of 2020-21 to 2024-25. This study is carried by using to profitability indicators namely ROA and ROE. These ratios are crucial in examining how efficiently company is using its assets to make profits, to measure company’s profitability, how much profit is generated for shareholders from their investments. The findings reveal gradual but consistent improvement in ROA &ROE of Punjab National Bank, reflecting enhanced asset utilization and effective capital management. On the other hand, YES bank showed volatility in the initial years and moderate improvement in the subsequent years. The comparative results indicate that Punjab National Bank demonstrates greater stability in profitability whereas Yes Bank shows faster but inconsistent improvement. This study concludes that sustained improvements in asset quality and capital employment are essential for long term profitability and ROA, ROE remain key indicators for performance evaluation.

Return on Assets, Return on Equity, Punjab National Bank (PNB), YES Bank.

1. Reserve Bank of India. Financial Stability Reports (2021–2024) [Google Scholar] [Crossref]

2. Sharma, R., & Singh, P. (2022). Profitability Analysis of Indian Banks. [Google Scholar] [Crossref]

3. Bansal, A. (2020). Financial Ratios and Bank Performance. [Google Scholar] [Crossref]

4. Annual Reports of Punjab National Bank and YES Bank [Google Scholar] [Crossref]

5. Patel, R. (2023). Recovery and restructuring of stressed banks in India. Indian Journal of Finance, 17(4), 29–44. [Google Scholar] [Crossref]

6. Goyal, M., & Mehta, N. (2021). Comparative performance of public and private sector banks in India. International Journal of Business Research, 11(3), 67–82. [Google Scholar] [Crossref]

7. Sengupta, R. (2020). Governance failures and banking crises in India. Economic and Political Weekly, 55(10), 55–63. [Google Scholar] [Crossref]

8. Government of India. (Various Years). Banking Sector Reforms: A Review of Narasimham Committee Recommendations. New Delhi: Ministry of Finance. [Google Scholar] [Crossref]

9. International Monetary Fund. (2021). India: Financial Sector Assessment Program. IMF Working Paper No. 21/112. [Google Scholar] [Crossref]

10. Choudhary, V., & Jain, P. (2022). Capital structure and ROE sensitivity in Indian banks. Journal of Accounting and Finance, 12(2), 88–102. [Google Scholar] [Crossref]

11. Government of India. (2023). Economic Survey 2022–23. New Delhi: Ministry of Finance. [Google Scholar] [Crossref]

12. Mishra, S. (2021). Cost efficiency and profitability of public sector banks. Journal of Public Sector Economics, 9(1), 14–30. [Google Scholar] [Crossref]

13. Basel Committee on Banking Supervision. (2020). Basel III: Finalising Post-Crisis Reforms. Bank for International Settlements. [Google Scholar] [Crossref]

14. Verma, R., & Gupta, A. (2023). Public confidence and bank profitability in India. South Asian Journal of Management, 30(1), 51–66. [Google Scholar] [Crossref]

15. Reserve Bank of India. (2023). Trend and Progress of Banking in India 2022–23. Mumbai: RBI. [Google Scholar] [Crossref]

16. Deloitte. (2022). Indian Banking Outlook. Deloitte India Publications. [Google Scholar] [Crossref]

17. PwC. (2021). Financial Services Restructuring in India. PricewaterhouseCoopers India. [Google Scholar] [Crossref]

18. Banerjee, A., & Dutta, S. (2021). Balance sheet clean-up and profitability of PSBs. Indian Journal of Economics, 102(4), 389–404. [Google Scholar] [Crossref]

19. World Bank. (2022). India Development Update: Banking Sector Overview. Washington, DC. [Google Scholar] [Crossref]

20. Joshi, K. (2023). Asset quality and sustainable ROE in Indian banks. Journal of Banking Studies, 15(2), 73–89. [Google Scholar] [Crossref]

21. Securities and Exchange Board of India. (2024). Indian Banking Sector: Market Performance Review. Mumbai: SEBI. [Google Scholar] [Crossref]

22. Khan, M., & Rahman, A. (2024). Comparative analysis of public and private sector banks in India. Inter [Google Scholar] [Crossref]

• The Correlation of Marketing Strategies and Financial Performance of Motor Parts Businesses in the City of Mati
• The Role of Blockchain-Based Smart Contracts in Enhancing Financial Transparency and Efficiency in the Emerging Market
• Exploring Intention among Universiti Teknologi Mara Terengganu Community to Donate into Education Waqf Fund
• Utilizing AHP Method to Rank Preference of Waqf Fund Usage for UiTM Terengganu, Malaysia
• The Influence of Portfolio Diversification on Financial Performance: Evidence from Listed Banks on the Ghana Stock Exchange