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Comparative Study of Non -Performing Assets (NPAs) in selected Public Sector

Banks and Private Sector Banks in India

Article · June 2021

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 Comparative Study of Non -Performing Assets (NPAs) in
selected Public Sector Banks and Private Sector Banks in India
Sagarika Mohanty*
PhD Scholar, KIIT University

1. INTRODUCTION OF NON-PERFORMING ASSETS:

The Indian banking sector is the backbone of the country. It reflects the financial health and
economic condition of the country. The primary function of bank is to lend funds as loan to
various sectors such as agriculture, industry, personal and housing etc. and receive deposits
from individual customer as well as industrial and institutional customer. Receiving deposit
generally involves no risk, since it is the banker who owes a duty to repay the deposit,
whenever it is demanded. On the other hand, lending fund always involves very much risk
because there is no certainty of repayment of loan. In recent times the banks have become very
cautious in extending loans due to fear of rising Non-Performing assets. If the borrowers unable
to pay the principal amount as well as interest amount within 90 days, then the mortgage
assets of borrowers become NPAs. Such assets fail to generate revenue or any income for the
banks.
TYPES OF NPAs:
I. Gross Non-Performing Assets
II.Net Non-Performing Assets
Gross Non-Performing Assets:

 Gross NPAs are the sum total of all loan assets that are classified as NPAs as per RBI
guidelines as on balance sheet date.
 It consists of all Non-Standard assets like as sub-standard, doubtful and loss assets.
 It can be calculated with the help of following ratios:
Gross NPAs Ratio=Gross NPAs/Gross Advance *100

Net Non-Performing Assets:

Net NPAs are those type of NPAs in which the bank has deducted the provision for uncertain
and unpaid debts.

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  Net NPA is obtained by reducing the provision from gross NPAs and show the actual
burden of banks. It can be calculated by following:
 Net NPAs=Gross NPAs-Provision on Gross Advances

CATEGORIES OF NON-PERFORMING ASSETS

On the periods basis Non-Performing Assets are classified into 3 categories:
I. Sub-standard Assets
II. Doubtful Assets
III. Loss Assets
Sub-standard Assets:
A substandard asset is asset of NPA for a period less than or equal to 12 months.
Doubtful ASSETS:
A Doubtful asset is asset of NPA for more than 12 months.
Loss Assets:
A loss asset is type of asset of NPA which losses has been identified by the bank authority,
auditors or the RBI but the loss amount has not been written off fully.
2.REVIEW OF LITERATURE
Prashanth K Reddy (2002) has done the study of NPAs in banks in international context in Asian
country, India, China, Thailand, Korea and Japan that given a lot of importance to the economic
variables. He has done a comparative study by taking nine years gross NPAs and Net NPAs. He
conjointly nominative the similarities, dissimilarities and remedial measures of NPAs in
international context.
MS. Asha Singh (2013) has studied ten years gross NPAs and Net NPAs of Indian commercial
banks .She expressed that the NPAs reflects the performance of the banks .The extent of NPAs
has relatively higher in public sector banks .In step with her study NPAs thought-about as a
chief indicator of credit risk. So ,to boost the potency and gain ,the NPAs got to be organized in
correct approaches .It is extremely not possible to possess a zero share NPAs. However a
minimum Indian banks ought to beware to confirm that they offer loan to responsible
customers.
Krishna Murari (2014) has discovered NPAs of 39 banks i.e., 13 public sector banks, 13 old
private sector banks, 13 new private sector banks, that there is increase in gross and net NPAs
for general public and personal sectors over the amount of study. It found on the idea of the
study that there is vital improvement within the management of NPAs of public sector banks in
India because the quantitative relation of gross NPAs to total advances declined .This study
2
finally discovered that the prudent and provisioning norms and their initiatives taken by the
regulative bodies have pressurised banks to boost their performance and consequently resulted
in reduction in NPAs.
N.A Kavitha, M. Muthu Meenakshi (MAR 2016)have investigated that the extent of NPA was
relatively very high in public sector banks. Although various steps have been taken by Govt. to
reduce the NPAs but still a lot of needs to be done to curb this problem. To improve the
efficiency and profitability, the NPAs have to be scheduled; various steps have been taken by
Govt. to reduce the NPAs. They also mentioned in this research is that the problem of NPAs
needs lots of serious efforts otherwise NPAs will keep killing the profitability of banks which is
not good for the growing Indian economy at all.
K. Prasanath Kiran &T.Mary jones (2016) Their study examined the NPA of top 5 public sector
banks in India from the year 2005 to 2014.It is cleared from the study that public sector banks
NPAs are going on increasing at increasing rate . They took hypothesis for this comparison. They
also used correlation and regression analysis for knowing the result of NPAs in selected public
sector banks in India.
Dr. Kapil K Dave (2016)The e comparative study of NPA of public and private sector banks have
concluded that each bank have its own independence credit rating agency which should
evaluate the financial capacity of the borrower before than credit facility. An effective
committee can be formed for management of NPA comprising of financial experts who have
wide knowledge in this field. NPA can be considered as a crucial rating factors for any bank; it
should regularly evaluate the financial condition of the client.
Vivek Rajbahadur Singh (2016) This research paper found that NPA is just not only problem for
the banks but for economy too. It studies the status of NPAs of Indian scheduled commercial
banks in India. It also studies the impact of NPAs on banks and also know the recovery of NPAs
through various channels. It also gives appropriate suggestions to avoid future NPAs and to
manage existing NPAs in banks. The study shows that extent of NPA is comparatively very high
in public sector banks. NPAs level of our banks is still high as compared to foreign banks. It is
not at all possible to have zero NPAs. The bank management should speed up the recovery
process.
HaraniB,Subramanyam Mutyala (DEC 2019)-Their investigations indicates that NPAs problem is
a very serious concern and it’s an endless battle in India because it destroys the sound financial
position of them. This problem has to be addressed in such a way that it should not impact on
the financial position and image of the bank. This study analysis the sector-wise classification
NPAs and loan assets of public and private sector banks. It also examines the gross NPAs, gross
advance and gross NPAs ratio of public and private sector banks in India. This study also reveals
that non –priority sector loans have worsened NPAs which cause headache for public sector
banks. B. Senthil Arasu, P. Sridevi, P. Nageswari, R. Ramya (2019)This study found out that
among the public sector banks the average gross and Net NPAs of SBI, PNB, BOI is recorded

3
above the overall average of the sample banks. The level of gross and net NPAs of public and
private sector banks increased gradually on year from 2014 to 2018. So, it recommended to the
regulators and respective bank officials take the necessary steps to reduce the NPAs and
improve the recovery mechanism. Also found that there is a significant positive relationship
between gross NPA and Net NPA of public and private sector banks and also negatively
significant relationship between gross and net NPA with ROA of public and private sector banks.
Mr. Abid Husain,G.Kadiw and Dr. Rasikbhai,I. Prajapati (FEB 2020)There is difference among
the NPAs in both the public and private sector banks. This study reveals that types of banks and
sector-wise NPAs do not have combine effect over total NPAs of the banks. Study result shows
that in public sector banks category of industry of both the priority and non-priority spotted
higher NPAs. Average NPAs for the study period of all the selected private banks are less than
5% and average NPAs for the study period of major all the selected public sector banks are
more than 5%.It is found in the present study that asset quality and efficiency of debt coverage
of private sector banks are better than public sector banks. In comparison to private sector
banks, public sector banks registered higher NPAs.
Girnara MonaRameshbhai (JULY 2020) took 5 public banks and 5 private banks for study of
NPAs. This research paper considered data of public sector banks and private sector banks of
last 5years. This research paper attempts to evaluate various ratios of NPAs on the basis of
secondary data. This research paper gives conceptual idea about meaning of NPAs, Various
ratios related to NPAs and also compare NPAs in public sector banks and private sector banks.
After the comparison it is found that NPAs is high in public sector banks as compare to private
sector banks. Amount of gross NPAs and Net NPAs are high in public sector bank with respect to
private sector banks. I found that more amount of NPAs is negatively affecting to profitability of
bank.
Rishabh Adey,Deevanshu YashGoyal, MD. Nizam Siddiqui, Lata dhruw (2020) This study found
that NPAs drain the banks’ capital and weaken its financial power. Public sector banks are more
on the NPAs basis relative to private sector banks. The bank and financial institutions should be
more constructive in pursuing a realistic and systematic strategy of NPA management where
priority is given to prevention of NPAs. Public sector banks must be cautious in preventing any
account being an NPAs by effectively taking adequate preventive steps.
3. RESEARCH GAP:
As we know that a lot of research has already been done by many researchers in this area but
the comparison of 2 public sector bank (SBI, PNB) and 2 private sector banks (AXIS Bank, HDFC
Banks) by taking duration from 2016-2020 financial year is still not done. Here I have done a
comparative analysis by tanking these selected banks. And also analysed their relationship
between key parameters of banks with NPAs.
4. RESEARCH QUESTIONS:

4
  What are the key parameters of banking sector measures the NPAs?
 Is there any relationship between Net NPAs and Net Profit of the bank?
 Which bank is better for NPAs?
 Which bank is worsening for NPAs?

5. THE DESIGN OF STUDY:

5.1. STATEMENT OF PROBLEM:
According to the changing era the definition of NPA is also changing. Hence NPA in India
increasing gradually at increasing rate. It is considered as one of the key indicators which
evaluate the financial performance of every bank. So, the study of dynamic changes of NPA in
banking sector in India is very important. It is better understood by doing the comparative
analysis of public sector banks and private sectors banks in India. So here I have chosen 2 public
sector banks i.e., SBI and PNB and 2 private sector banks i.e., AXIS Bank and HDFC Bank for the
study purpose for these banks are most prominent in their specified area and best in their
category. Present study has focused on different components like gross NPA %, Net NPA %,
return on assets %, Net NPA, Net Profit, etc. for the study of both public and private sector
banks.
5.2. SCOPE OF THE STUDY: The scope of the study is comparative analysis of 2 public sector
banks and 2 private sector banks in India for the duration of 2016 to 2020.
5.3. Objectives of the Study:

 To study the relationship between NPA with the key parameters of selected banks.
 To find out the impact of NPA on Net profit and Return on Assets (ROA) of the selected
Banks.

6. METHODOLOGY OF THE STUDY:

6.1. SOURCES OF DATA:
The present study based on secondary data. These data have been collected from different
sources such as:

 Annual reports of SBI, AXIS Bank, RBI, PNB, HDFC Bank

 Press Release Report of SBI, AXIS Bank ,PNB , HDFC Bank
 And related subject matter and related website of public and private sector banks in
India.

6.2. SAMPLE DESIGN: The public and private sector bank for the study were selected based on
convenience sampling method. For these 2 public sectors and 2 private sector banks in India
were taken for the study on the basis of market capitalization. The study period is from2016 to
2020.
5
The following are the selected sample banks:
A. Public sector bank: State Bank of India (SBI) ,Punjab National Bank (PNB)
B. Private sector bank: AXIS Bank, HDFC Bank
6.3. STATISTICAL TOOLS USED:

 Mean has been calculated to know the average performance and to know the stability in
the performance of the banks to find out the relationship between NPA and other key
parameters of bank.

 Correlation has also used to check the relationship between Net NPA and Net Profit and
Return on Assets (ROA) of the selected public and private sector banks in India.

7. DATA ANALYSIS AND INTERPRETATION:

7.1. Table-1
Table-1

%Gross NPA of selected public and private sector banks in India from 2016 to 2020

YEAR PUBLIC SECTOR BANKS PRIVATE SECTOR BANKS

%Gross NPA %Gross NPA

SBI PNB HDFCBANK AXIS BANK

2015-16 6.50 12.90 1.00 2.00

2016-17 6.90 12.53 0.25 5.04

2017-18 10.91 18.38 1.04 6.77

2018-19 7.53 15.50 1.28 5.26

2019-20 6.15 14.21 1.35 4.86

MEAN 7.598 14.7 0.984 4.786

6
Interpretation:
Table-1 reveals the % of Gross NPA of selected public sector and private sector banks in India.
PNB has highest Mean ratio of 14.7%, followed by SBI with 7.598%. HDFC has lowest Mean ratio
of 0. 984%. AXIS Bank have 4.786%Mean ratio. This shows that there is a consistency in Gross
NPA to gross advances ratio or % of Gross NPA ratio.

7.2. Relationship between Net profit and Net NPA of selected Banks

Table-2

Net Profit and Net NPA of selected public sector banks in India from 2016 to 2020

YEAR SBI PNB

Net Profit Net NPA Net Profit Net NPA

(in Cr.) (in Cr.) (in Cr.) (in Cr.)

2015-16 9950.65 55807.02 -3974.39 35422.57

2016-17 10484.10 58277.38 1324.80 32702.11

2017-18 -6547.45 110854.70 -12,282.82 48684.29

2018-19 862.23 65894.74 -9,975.49 30037.66

2019-20 14488.11 51871.30 336.20 27218.89

MEAN 5847.528 68541.03 -4914.34 34813.104

Interpretation:
Table 2 shows that when NPA increases at increasing rate, then there will be a downfall in the Net profit
of the banks. It is cleared from the above table that the NPA of SBI increases ₹55,807.02 Cr to
₹65,894.74 Cr from 2016 to 2019 i.e., 18.08%. But as compare to 2020-year NPA is decreased at7.05%.
In AXIS Bank NPA increased from the year 2016 to 2019 from ₹2,522.14Crto ₹11,275.60 Cr. In the year
2020 NPA is decreased ₹1915.19 Cr as compare to the previous year .The mean of Net profit of SBI is
more as compare to AXIS Bank and Average NPA is also high in case of SBI i.e.,₹69,202.60 Cr.

7
A. RELATIONSHIP OF NET PROFIT AND NET NPA OF SBI

2019-20 51871.3
14488.11
2018-19 65894.74
862.23
2017-18 110854.7
-6547.45
2016-17 58277.38
10484.1
2015-16 55807.02
9950.65

-20000 0 20000 40000 60000 80000 100000 120000

SBI Net NPA SBI Net Profit

Interpretation:
The above diagram shows Net profit and Net NPA of SBI from the period 2016 to 2020.It
showing that when Net NPA of SBI increased then Net Profit will be decreased. In the year
2017-18 there is highest Net NPA of ₹110854.7 Cr. over all of the year. Due to highest NPA, Net
Profit of this year went to negative of ₹6547.45 Cr.

B. Relationship of Net NPA and Net Profit of PNB

27218.89
2019-20
336.2
30037.66
2018-19
-9,975.49
48684.29
2017-18
-12,282.82
32702.11
2016-17
1324.8
35422.57
2015-16
-3974.39

-20000 -10000 0 10000 20000 30000 40000 50000 60000

PNB Net NPA PNB Net Profit

Interpretation:
The above diagram indicates the relationship between Net NPA and Net Profit of the PNB.
According to the directions it shows that there is an inverse relationship between Net NPA and
Net Profit of the bank. When NPA of the bank increases, then the profit of the bank going to
decrease. In the year 2018-19, 2017-18 and 2015-16 the Net Profit is showing negative figures.
In the year 2016-17 it has positive figure of NPA i.e., ₹1324.8Cr.
8
7.3. RELATIONSHIP OF NET PROFIT AND NET NPA OF PRIVATE SECTOR BANKS

TABLE-3

Net Profit and Net NPA of selected Private sector banks in India from 2016 to 2020

YEAR AXIS BANK HDFC BANK

Net Profit (in Cr.) NET NPA (in Cr.) NET PROFIT NET NPA

(in Cr.) (in Cr.)

2015-16 3679.28 8626.55 12296.23 1320.37

2016-17 275.68 16591.71 14549.64 1843.99

2017-18 4676.61 11275.60 17486.73 2601.02

2018-19 1627.22 9360.41 21078.17 3214.52

2019-20 6588.50 6993.52 26257.32 3542.36

MEAN 3369.458 10569.56 18333.62 2504.452

Interpretation:
Table:3 shows that the Net Profit (in Cr.) and Net NPA (in Cr.) of 2private sector banks.Such as
AXIS BANK and HDFC BANK. The data of AXIS Bank indicates that the net profit and Net NPA are
fluctuate over the 5years.Initially increased then decreased then again increased then again
decreased and so on. But in HDFC bank the Net Profit and Net NPA are increases at increasing
rate over the 5 years. The Mean value of Net profit is highest in HDFC Bank with ₹18333.62 Cr.
and Mean value of NPA is highest in AXIS bank i.e., ₹10569.56 Cr.

9
A. Relationship of net NPA and Net profit of AXIS Bank

2019-20 6993.52
6588.5

2018-19 9360.41
1627.22

2017-18 11275.6
4676.61

2016-17 16591.71
275.68

2015-16 8626.55
3679.28

0 5000 10000 15000 20000

AXIS BANK NET NPA
AXIS BANK NET PROFIT

Interpretation:
The above chart indicates the Net NPA and Net Profit of AXIS bank. Here Net NPA are increased
over the 5 years at an increasing rate. In the year 2016-17 Net NPA showing highest value with
₹16591.71 Cr. and Net Profit showing lowest value i.e., ₹275.68 Cr. In the year 2019-20, as NPA
increased, the Net profit of the bank declined but at minimum rate. Thus, it shows that there is
a negative relationship between Net NPA and Net profit of the bank.

4.Relationship between Net NPA and Net profit of HDFC Bank

Relationship between Net NPAs and

Net Profit of HDFC Bank
2019-20 3542.36
26257.32
2018-19 3214.52
21078.17
2017-18 2601.02
17486.73
2016-17 1843.99
14549.64
2015-16 1320.37
12296.23
0 5000 10000 15000 20000 25000 30000

HDFC BANK Net NPA

10
Interpretation: The above chart shows the relationship between Net NPA and Net Profit of the
HDFC Bank. It is clearly show that Net Profit and Net NPA increased over the 5 years at
increasing rate. In the year 2019-20 HDFC has highest Net profit and Net NPA of ₹26257.32 Cr.
And ₹3542.36 Cr. respectively. It has lowest Net Profit and Net NPA in the year 2015-16 with
value of ₹12296.23 Cr. and ₹1320.37 Cr. respectively. Thus, it is cleared from the chart that
there is a direct relationship between Net NPA and Net Profit in HDFC bank.

7.4. Correlation between mean Net NPA and mean Net Profit for the 5
years of the following banks:
Table-4
Bank Mean Net Profit Mean Net NPA Correlation

SBI 5847.528 68541.03 -0.913823

PNB -4914.34 34813.104 -0.645308

AXIS Bank 3369.458 10569.56 -0.752262

HDFC Bank 18333.62 2504.452 0.9658519

Interpretation:
Since we have calculated correlation all the banks and as seen the correlation is negative in first
3 banks but only HDFC bank shown positive correlation. It means there is a direct relationship
between Net Profit and NPA of the HDFC bank. As NPA increases, Net profit of such bank also
increases.

11
7.5. Correlation between Return on Assets and Net NPAs of selected
banks:

Table-5

Return on Assets (ROA) and Net NPA % of selected public sector banks in India from 2016 to 2020

YEAR

Public Sector Banks

SBI PNB AXIS BANK HDFC BANK

ROA% Net ROA% Net ROA% Net ROA% Net

NPA% NPA% NPA% NPA%

2015-16 0.46 3.81 -0.59 9.00 1.72 0.70 1.93 0.40

2016-17 0.41 3.71 0.18 8.00 0.65 2.11 0.33 1.88

2017-18 -0.19 5.73 -1.60 11.00 0.04 3.40 1.93 0.40

2018-19 0.02 3.01 -1.28 6.56 0.63 2.06 1.90 0.39

2019-20 0.38 2.23 0.04 5.78 0.20 1.56 2.01 0.36

MEAN 0.216 3.698 -0.65 8.068 0.648 1.966 1.62 0.686

CORRELATION -0.60542 -0.52749 -0.09369 -0.99928

Interpretation:
The table-5 shows the data of Return on Assets (ROA)% and Net NPA % of selected public sector
and private sector banks in India from the year 2016 to 2020.The ROI% of SBI decreased and
even negative figures in the year 2017-18 and Net NPA% are fluctuated over the years. In PNB,
initially the NPA% is increased from the year 2015 to 2017 and then started to decrease. The
ROI% of PNB show in negative figures in the year 2015, 2016 and 2019 and the rest of year it
shown positive figures.
Mean value is lowest in SBI as 0.216%. HDFC has more ROA% mean value i.e., 1.62 over the
year. The mean value of Net NPA % is more in PNB i.e., 8.068 and all the banks shows negative
correlation between ROA% and Net NPA%.

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8.FINDINGS:
Comparison among public bank and private bank:
 Gross NPA%: It is one of the key indicators of banking sector. According to the
Comparative analysis Gross NPA% is higher in public sector bank i.e., PNB of 14.7 % and
lower in private sector bank i.e., HDFC Bank with 0.984% mean value.
 Net Profit (in Cr): It shows the profitability of the bank. The mean value of Net profit is
highest in HDFC bank i.e., ₹18333.62 Cr. And lowest in PNB which shows negative
figures i.e., ₹-4914.34 Cr.
 Net NPA Amount (in Cr.): It is another key parameter of financial position of bank. As
per the comparison Public sector bank i.e., PNB having higher Mean NPA value
of₹34813.104 Cr. and HDFC the private sector bank having lower Mean NPA amount of
₹2504.452 Cr.
 Return on Assets (ROA)%: According to the comparison ROA% is more in HDFC which
has 1.62% mean ROA%. And less in PNB which show negative mean ROA of -0.65%.
 Net NPA %: As per the comparison between public sector banks and private sector
banks Net NPA % is more in Public Sector bank i.e., PNB which has mean value of NPA %
is 8.068 and less in Private sector bank i.e., HDFC Bank with 0.682% of mean Net NPA%
 Correlation between Net NPA and Net Profit: According to the point of correlation
between Net NPA and Net Profit, all the banks show negative correlation except HDFC
bank which shown positive correlation 0.9658. Negative correlation indicates that when
NPA will rise then Net profit will be decreased.
 Correlation between Net NPA %and Return on Assets (ROA)%: As per the analysis NPA
has negative impact on ROA. There is a negative correlation shown in all the selected
public and private sector banks. It means increase in NPA leads to decrease in ROA of
the banks.

CONCLUSION:
Here I conclude that NPA is the one of the key parameters which indicates the financial stress
of any banks in India. NPA is one of the biggest issues in banking sector. It is difficult to
completely reduce the NPA from banks but we should try to eliminate some major portion of
NPA from banks. After the comparison It is found that NPA is more in public sector banks i.e.,
Punjab National Bank (PNB) in India and it has negatively affected the profitability of the banks,
because PNB has negative correlation between Net NPA and Net Profit. The ROI% is more in
HDFC Bank and it has also low NPA%. According to this comparison between selected public
and private sector banks in India, it is cleared that HDFC bank is good for NPA because it shows
low Gross NPA%, low Net NPA% and higher ROI% over the last 5 years study .It is difficult to
completely reduce the NPA from banks but we should try to eliminate some major portion of

13
NPA from banks. Thus, it is one of the major issues of public sector banks as well as
government. Now the Reserve Bank of India (RBI) has been increased to take measures and
actions against NPA in banks. There is need to focus on NPA of every public sector bank in India.
To eliminate NPA the bank should improve their credit structure and also repayment structure.
It also focuses on the default risk minimization mechanism. Bank should follow all the credit
policy of the government and take timely action against NPA. The bank also improved its
management system regarding NPA.

LIMITATION AND FUTURE SCOPE OF STUDY:

This research is based on secondary data. I just made the conclusion on the basis of analysing
data collected from last five years from the year 2016-2020.The statistical concept used is
limited. The researcher can further do the research on this topic by taking past 10 years data
and using other different statistical tools and other different key parameters like CASA%,
ROCE%, Cost of Income %, etc and their impact on NPAs of the bank.

11.REFERENCES:

1.Girnara, Mona. (2020),” Comparative analysis of Non-Performing Assets in public sector bank
and private sector bank.
2. Kavitha N.Aand Muthu Meenakshi.M.(2016), ‘’A comparative study of Non-Performing Assets
of Public and Private Sector Banks,IJMTST Journal, Volume No.2, Issue No.03.
3.Mr. AbidHusain G Kadiwala ,Rasikbhai I Prajapati. (2020),’’Sector-wise comparative analysis of
Non-performing Assets of selected private sector and public sector banks of India’’,IGCRT
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4.Ms. Asha Singh. (2013),’’Performance of Non-Performing Assets (NPAS) in Indian Commercial
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16.https://www.moneycontrol.com/financials/axisbank/results/yearly/AB16
17.https://www.moneycontrol.com/financials/statebankofindia/balance-sheetVI/SBI
18.https://www.moneycontrol.com/news/business/markets/axis-bank-suffers-loss-but-asset-
quality-better-takeaways-from-q4fy20-scorecard-5198801.html
19.https://www.moneycontrol.com/financials/axisbank/results/yearly/AB16
20.https://sbi.co.in/web/investor-relations/sbi-financial-highlights-past-5
21.https://www.axisbank.com/annual-reports/2019-2020/index.html
22.Annual Report of RBI
23.Annual Report of SBI
24.Annual Report of PNB
25. Annual Report of AXIS Bank
26. Annual Report of HDFC Bank
27. Press Release of SBI
28.Press Release of PNB
29.Press Release of AXIS Bank
30.Press Release of HDFC Bank
31.Press Release of RBI

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