• Beena S. Sheth
• Dr. Haresh B. Vaishnani

The reforms in the banking sector have significantly transformed the structure and operations of banks in India. While these reforms have been instrumental in fostering the growth of the banking industry, they have also given rise to a pressing issue: the proliferation of non-performing assets (NPAs). Typically, NPAs are viewed as detrimental to the profitability of banks, but it is essential to investigate this assumption through a statistical lens. The aim of this research is to evaluate and compare the impact of NPAs on the profitability of different categories of banks. To accomplish this, extensive data has been gathered over a substantial period of six years, spanning from 2018-19 to 2023-24. This data encompasses a variety of profitability metrics as well as information regarding NPAs. By employing statistical analysis, the research seeks to determine how NPAs affect the profitability of various groups, specifically comparing public sector banks to private sector banks. This comparative analysis will provide a clearer understanding of the relationship between NPAs and banking profitability in the current economic landscape.

Net NPA to net advances, Public sector banks, private sector banks, Profitability, ROA

"Comparative study of the impact of Non- performing assets on profitability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 5, page no.h286-h291, May-2025, Available :http://www.jetir.org/papers/JETIR2505826.pdf

"Comparative study of the impact of Non- performing assets on profitability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 5, page no. pph286-h291, May-2025, Available at : http://www.jetir.org/papers/JETIR2505826.pdf