Analysis of Financial Statement in Commercial Banks in Nepal (With reference to Prabhu Bank Ltd. and Nepal Bank Ltd.)

Registration ID: IJNRD_213177

Published ID: IJNRD2402085

DOI: http://doi.one/10.1729/Journal.37841

Rohit Kumar Shrestha, PhD , Rajesh Kumar Poudel

cash reserve, net profit, price earning, ratios, return on assets

The main objective of the study is to assess and compare the financial statement analysis of Prabhu Bank Limited (PBL) and Nepal Bank Limited (NBL). This research used a quantitative research technique. Secondary data were adopted over the last 10 years from 2011/12 to 2020/21. As of today, there are 20 commercial banks, among them PBL as a private-public sector bank and NBL as a government-owned bank were taken as sample units applying the purposive sampling method. For analysis of the data, financial ratios like Return on Assets Ratios, Price Earning Ratios, Cash Reserve Ratios, and Net Profit Ratios were applied. Descriptive statistics like Mean (X̄), Standard Deviation (SD), and Coefficient of Variation (CV) have also been used for data analysis. It can be concluded that the available assets are not managed efficiently. It is concluded that NBL has a better financial performance due to its higher profitability ratios compared to PBL. It can be concluded that both banks have strong price-earning positions in terms of the P/E ratios. However, PBL has a better financial performance due to its higher P/E ratios as compared to NBL. This means PBL has more capacity for generating profit as compared to NBL. Considering NPM and P/E ratios, PBL is better than NBL. NBL, however, seems to be better than PBL in terms of ROA and CRR. it is suggested that selected commercial banks under study should manage their available assets efficiently and effectively.

Published Paper   E-Certificate

Rohit Kumar Shrestha, PhD & Rajesh Kumar Poudel (February-2024). Analysis of Financial Statement in Commercial Banks in Nepal (With reference to Prabhu Bank Ltd. and Nepal Bank Ltd.). INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 9(2), a748-a758. http://doi.one/10.1729/Journal.37841

Volume 9 Issue 2, February-2024

Pages : a748-a758

Paper Reg. ID: IJNRD_213177

Published Paper Id: IJNRD2402085

Downloads: 000121992

Research Area: Management

Country: Lalitpur, Bagmati, Nepal

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Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2402085

Crossref DOI: http://doi.one/10.1729/Journal.37841

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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