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Impact of Liquidity, Solvency, and Efficiency on Profitability: Evidence from Major Indian Commercial Banks

International Journal of Banking, Risk and Insurance

Volume 14 Issue 2

Published: 2026
Author(s) Name: C. Vanlalzawna, L. S. Sharma | Author(s) Affiliation: Human Resource Management (HRM) Programme, Xavier Institute of Social Service (XISS), Mizoram, India
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Abstract

The development of the banking sector serves as an excellent indicator of the overall economic progress. Understanding the financial performance of banks enables investors, borrowers, and other stakeholders to predict and compare bank efficiency. This study, which is both descriptive and analytical, aims to evaluate and compare the performance of six selected commercial banks that operated in India from 2018–19 to 2023–24. The selected banks include State Bank of India, Punjab National Bank, and Canara Bank from the public sector, and Industrial Credit and Investment Corporation of India, Housing Development Finance Corporation Bank, and Axis Bank from the private sector. The data for this study were primarily sourced from the annual reports published by these banks. Ratio analysis was used to examine the financial ratios of the selected banks, and a one-way analysis of variance (ANOVA) was employed to determine any significant differences between the financial ratios of selected banks. In addition, panel data estimations, i.e., Fixed Effect and Random Effect models, were used to investigate how liquidity, solvency, and efficiency have an impact on selected banks’ profitability and found no correlations during the observed period. However, a significant impact was found on the market value ratios of the selected private sector banks, highlighting that market value ratios are influenced by these financial ratios.

Keywords: Public Sector Bank, Private Sector Bank, Financial Performances, Variable, Ratio Analysis, ANOVA, Hausman Test

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