• Tripti Mathur
• Dr. Amrita Tiwari

Indian banking sector faces one of the biggest Non-Performing Asset (NPA) challenge which thus affects profitability and financial stability. This research investigates the relationship between NPAs and the profitability of Indian banks, with a special focus on Punjab National Bank (PNB) for the period FY 2019–2024. The study has used the data extracted from PNB’s annual reports in terms of Provision Coverage Ratio (PCR), Net NPA Ratio, and Gross NPA Ratio, Using the data, the research shows that the Gross NPA Ratio and Provision Coverage Ratio have a statistically significant negative relationship, showing that the scale of NPAs has an impact on the bank’s capacity in managing bad loans. Results suggest that healthy profitability and financial stability in Indian banks are indeed important to have, and this can only be accomplished by keeping NPAs reduced.

Non-Performing Assets, Profitability, Indian Banking Sector, Punjab National Bank, Financial Performance, Provision Coverage Ratio

"Non-Performing Assets and Their Effect on Indian Banking Sector Profitability: A Special Reference to Punjab National Bank (PNB)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 3, page no.h465-h470, March-2025, Available :http://www.jetir.org/papers/JETIR2503757.pdf

"Non-Performing Assets and Their Effect on Indian Banking Sector Profitability: A Special Reference to Punjab National Bank (PNB)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 3, page no. pph465-h470, March-2025, Available at : http://www.jetir.org/papers/JETIR2503757.pdf