BALANCE SHEET TRENDS OF INDIAN SCHEDULED COMMERCIAL BANKS- AN EMPIRICAL STUDY

Profitability is the basis of the efficient working of banks and the profitability of banks can be measured from its balance sheet. Banking sector is known for its performance on the balance sheet which constitutes two sides namely liability side and asset side and if a bank wants to establish itself in the banking industry, it has to perform well on both the sides of the balance sheet. For the comparison of various bank groups’ performances, an analysis of these sides of the balance sheet is taken for the present study for the time period of 2008-2011. For the present study, the Indian banking industry is divided in to four parts i.e. public sector banks, old private sector banks, new private sector banks and foreign banks. The study takes into consideration each and every parameter of the balance sheet of these four bank groups. The study concludes that public sector banks and foreign banks are performing better on these sides of the balance sheet as compared to the other two bank groups. The performance of old private sector banks is most disappointing among the four bank groups.