RESEARCH PROJECT REPORT

ON
“An Analysis of Financial statement of Axis Bank”

Submitted in partial fulfillment of the requirement

For the award of degree of

MASTER OF BUSINESS ADMINISTRATION

Dr. A.P.J. Abdul Kalam Technical University, Lucknow

SESSION (2023-2024)
SUBMITTED BY
Name- Ankit Yadav
Class- MBA 2nd Year
Roll No.- 2202160700014

IIIMT COLLEGE OF ENGINEERING, GREATER NOIDA (Affiliated to Dr.

A.P.J. Abdul Kalam Technical University, Lucknow)
 CERTIFICATE

This is to certify that the Project Report titled “An Analysis of Financial
statement of Axis Bank” submitted by Mr. Ankit Yadav in partial
fulfilment of the requirement for the award of degree of Master of
Business Administration of Dr. A.P.J. Abdul Kalam Technical University,
Lucknow, is a record of candidate’s own work carried out by him under
my guidance. This has not been submitted to any other University or
Institution for the award of any degree/diploma/certificate.

Date: Signature of the Supervisor CERTIFICATE

 CERTIFICATE

This is to certify that Mr. Ankit Yadav, University Roll No:- 2202160700014 is
a regular student of MBA 2nd year, and had completed his Research project report
on “An Analysis of Financial statement of Axis Bank for partial fulfillment of the
curriculum for the award of the degree of Masters of Administration from DR .
A.P.J. ABDUL KALAM TECHNICAL UNIVERSITY, LUCKNOW, is an
original work done by him.

Prof. Mr. Amit Kumar Verma Prof (Dr.) Ambrish Sharma

H.O.D
 DECLARATION

I, the undersigned Ankit Yadav the student of department of master of business

administration, IIMT college of engineering, greater Noida hereby decline that
this research report is my own work carried out under supervision and guidance
of Mr. Amit Kumar Verma .

This report has not been published anywhere. His has been undertaken for the
purpose of partially fulfilment of Dr. A.P.J. Abdul Kalam and technology
university requirement for the award of the degree of Master of Business
administration.

Ankit Yadav
 ACKNOWLEDGEMENT

The success and final outcome of this project required a lot of guidance and assistance from
many people, and I am extremely privileged to have got this all along the completion of my
project. All that I have done is only due to such supervision and assistance and I would not
forget to thank them.

I respect and thank Mr. Amit Kumar Verma for providing me with an opportunity to do the
project work in An Analysis of Financial statement of Axis Bank and giving us all support and
guidance, which made me complete the project duly. I am extremely thankful to him for
providing such nice support and guidance, although he had a busy schedule.

I owe my deep gratitude to our bank staff who took a keen interest in our project work and
guided us all along, till the completion of our project work by providing all the necessary
information for developing a good system.

No project report ever reflects the efforts of a single individual. The report owes its existence
to the constant support and guidance of a number of people. I am grateful to all of them.

I would like to thank all the respondents for giving their valuable time and providing useful
information.

I am also grateful to all those who have either directly or indirectly contributed towards the
completion of the project, for their support and encouragement.

Ankit Yadav

5
 TABLE OF CONTENTS

Chapter no. Title Page no.

LIST OF GRAPH 7

1 INTRODUCTION 8-9
2 Company profile 9-10
3 Product profile 11-15
BUSINESS PROCESS OF THE INDUSTRY 15-28
4 SWOT Analysis 28-29
5 Financial statements 30-33
6 CONCEPTUAL BACKGROUND AND LITERATURE 24-38
REVIEW
7 RESEARCH DESIGN 39-45
7.1Problem statement 40
7.2Need of study 41
7.3Objective of study 42
7.4 Hypothesis 43
7.5 scope of study 43
7.6Research methodology 44
7.7 Limitations of study 45
8 ANALYSIS OF INTERPRETATION 46-70
9 FINDING SUGGESTIONS AND CONCLUSION 71-75
10 BIBLIOGRAPHY 76

6
 LIST OF GRAPH

No. Of chart Title

4.1 Relationship between and advertising revenue
4.2 Bank’s current ratio
4.3 Bank’s Quick ratio
4.4 Bank’s cash position ratio
4.5 Bank’s Net profit margin ratio
4.6 Bank’s Return on asset ratio
4.7 Bank’s current asset turnover ratio
4.8 Bank’s fixed asset turnover ratio
4.9 Bank’s Total asset turnover ratio
4.10 Bank’s debts ratio

7
CHAPTER -1

Introduction

8
 1. INTRODUCTION

Axis Bank third largest private bank in India and one of the most prepared loan provider with a
network of over 2400 branches and over 12900 ATMs across India. The bank began its
operation in 1994 Was promoted by top insurance company in century. The bank a host of retail
and corporate banking, lending, investments, advisory and treasury services. It also undertake
lending to SMEs, agriculture loan and micro Financing services.

Modern banking in India originated in the mid of 18th century. Among the first bank were the
bank of Hindustan, which was establish in 1770 ABD liquidated 1829-32;and the general bank
of India , establish in 1786 but failed in 1791.The history of banking began with the first
prototype bank which were the merchant of the world, who gave grain loan to farmers and trader
who carried good between cities. This was around 2000 BC in Assyria, India and Sumeria

Industry Profile:

The finance department is the savior of any frontier economy. It is one of the key monetary
related pillars of the monetary component, and it bears the basic work in economic operations.
For a country's monetary improvement, it is vital that its exchange, industrial and agricultural
financing needs are subject to higher obligations and obligations. Therefore, the improvement of
a country is bound to be related to the development of the banking industry. In the frontier
economy, banks shouldn’t be seen as cash merchants, but should be seen as pioneers of progress.

9
 2. Company profile

Axis Bank is the third largest private sector bank in India. The Bank offers the entirespectrum
of financial services to customer segments covering Large and Mid- Corporates, MSME,
Agriculture and Retail Businesses.

The Bank has a large footprint of 4,758 domestic branches (including extension counters) with
10,990 ATMs & 5,972 cash recyclers spread across the country as of 31st March 2022. The Bank
has 6 Axis Virtual Centers with over 1,500 Virtual Relationship Managers as of 31st March 2022.
The Overseas operations of the Bank are spread over eight international offices with branches in
Singapore, Dubai (at DIFC), and Gift City-IBU; representative offices in Dhaka, Dubai, Abu
Dhabi, Sharjah and an overseas subsidiary in London, UK. The international offices focus on
Corporate Lending, Trade Finance, Syndication, Investment Banking, Liability Businesses, and
Private Banking/Wealth Management offerings.

Axis Bank is one of the first new generation private sector banks to have begun operations in
1994. The Bank was promoted in 1993, jointly by Specified Undertaking of Unit Trust of India
(SUUTI) (then known as Unit Trust of India), Life Insurance Corporation of India (LIC), General
Insurance Corporation of India (GIC), National Insurance Company Ltd., The New India
Assurance Company Ltd., The Oriental Insurance Company Ltd., and United India Insurance
Company Ltd.
The shareholding of Unit Trust of India was subsequently transferred to SUUTI, an entity
established in 2003.

With a balance sheet size of Rs. 11,75,178 crores as on 31st March 2022, Axis Bank has
achieved consistent growth and with a 5-year CAGR (2016-17 to 2021-22) of 14% each in Total
Assets & Advances and 15% in Deposit .

10
Axis Bank is the third largest private sector bank in India. The bank offers the entire spectrum of
financial services to customer segments covering Large and Mid-Corporates, MSMEs,
Agriculture and retail businesses. The Bank operates in four segments, namely treasury, retail
banking, corporate/ wholesale banking and other banking business. The treasury operations
include investments in sovereign and corporate debt, equity and mutual funds, trading
operations, derivative trading and foreign exchange operations on the account, and for
customers and central funding. Retail banking includes lending to individuals/small businesses
subject to the orientation, product and granularity criterion. It also includes liability products,
card services, Internet banking, automated teller machines (ATM) services, depository, financial
advisory services and NRI services.
The corporate/wholesale banking segment includes corporate relationships not included under
retail banking, corporate advisory services, placements and syndication, management of publics
issue, project appraisals, capital market related services, and cash management The Bank's
registered office is located at Ahmedabad and their Central Office is located at Mumbai. With
4528 domestic branches (including extension counters) and 12044 ATMs and 5433 cash
recyclers across the country as on 31 March 2020, the network of Axis Bank spreads across
2,033 cities and towns, enabling the bank to reach out to a large cross-section of customers with
an array of products and services. The bank also has nine overseas offices with branches at
Singapore, Hong Kong, Dubai (at the DIFC), Shanghai and Colombo; representative offices at
Dubai, Abu Dhabi and Dhaka and an overseas subsidiary at London, UK.

The Bank has five wholly-owned subsidiaries namely Axis Securities and Sales Ltd, Axis
Private Equity Ltd, Axis Trustee Services Ltd, Axis Asset Management Company Ltd and Axis
Mutual Fund Trustee Ltd. Axis Bank was incorporated in the year 1993 with the name UTI
Bank Ltd. Axis Bank is one of the first new generation private sector banks to have begun
operations in 1994. The bank was promoted in 1993, jointly by Specified Undertaking of Unit
Trust of India (SUUTI) (then known as Unit Trust of India), Life Insurance Corporation of India
(LIC), 9 General Insurance Corporation of India (GIC), National Insurance Company Ltd., The
New India Assurance Company Ltd., The Oriental Insurance Company Ltd. and United India

11
Insurance Company Ltd. The shareholding of Unit Trust of India was subsequently transferred
to SUUTI, an entity established in 2003. In the year 2001, the bank along with Global Trust
Bank (GTB) had a merger proposal to create the largest private sector bank, but due to media's
issues both the banks withdraw the merger proposal.

In the year 2003, the Bank was given the authorized to handle Government transactions such as
collection of Government taxes, to handle the expenditure related payments of Central
Government Ministries and Departments and pension payments on behalf of Civil and Non-civil
Ministries such as defense, posts, telecom and railways. In December 20003, the Bank launched
their merchant acquiring business. In the year 2005, the Bank raised $239.3 million through
Global Depositary Receipts. They won the award 'Outstanding Achievement Award' for the year
2005 from Indian Banks Association for IT Infrastructure, delivery capabilities and innovative
solutions. In December 2005, the Bank set up Axis Securities and Sales Ltd (originally
incorporated as UBL Sales Ltd) to market credit cards and retail asset products.

In October 2006, they set up Axis Private Equity Ltd, primarily to carry on the activities of
managing equity investments and provide venture capital support to businesses. In the year of
2007, the bank again raised $218.67 million through Global Depository Receipts. They opened
153 new branches during the year, which includes 43 extension counters that have been
upgraded to branches and 8 Service branches/ CPCs. They also opened new overseas offices at
Singapore, Dubai and Hong Kong and a representative office in Shanghai. During the year
2007-08, the Bank opened 143 new branches, taking the number of branches to 651 which
included 33 extension counters that have been upgraded to branches. Also, they expanded
overseas with the opening of a branch at the Dubai International Finance Centre.

The Bank changed their name from UTI Bank Ltd to Axis Bank Ltd with effect from July 30,
2007 to avoid confusion with other unrelated entities with similar name. During the year 2008-
09, the Bank opened 176 new branches that include 12 extension counters that have been
upgraded to branches taking the total number of branches and ECs to 835. During the year, they

12
opened 831 ATMs, thereby taking the ATM network of the Bank from 2,764 to 3,595. Also, they
opened a Representative Office in Dubai. In May 2008, the Bank established 10 Axis Trustee
Services Company Ltd as a wholly owned subsidiary company, which is engaged in trusteeship
activities. In December 2008, they launched their new investment advisory service exclusively
for High Net Worth clients. In January 2009, the Bank set up Axis Asset Management Company
Ltd to carry on the activities of managing a mutual fund business. Also, they incorporated Axis
Mutual Fund Trustee Ltd to act as the trustee for the mutual fund business.

2.1 PROMOTERS
Sl.no. Person Designation
1 Sanjiv misra Chairman
2 Amitabh Chaudhary Managing director & CEO
3 V.R. Kaundinya Director
4 Prasad R. Mcnon Director
5 Samir k. Barau Director
6 Som mital Director
7 Rohit bhagwat Director
8 Usha sangwan Director
9 S. Vishvanath Director
10 Rakesh makhija Director
11 Ketaki bhagwati Director
12 B. Babu Rao Director

13
 13 V. Srinivasan Deputy managing director
14 Rajiv Anand Executive director ( Retail banking )
15 Rajesh Dahiya Executive director (corporate center)

3. PRODUCT/SERVICE PROFILE AND AREA OF OPERATION

Axis Bank is the third biggest exclusive monetary establishments in India. It offers a wide
scope of budgetary items and administrations to singular clients, huge and mid-corporates,
MSME, Farming and Trade Businesses. It has in excess of 3,510 local offices and more than
13,940 ATMs the nation over. Bank likewise has abroad branch in Singapore, Hong Kong,
Dubai (at the DFIC), Shanghai and Colombo; delegate workplaces at Dubai, Abu Dhabi, Dhaka
and Sharjah.
The item and administrations palette of it incorporates individual advance, Master cards,
training credit, vehicle advance, business advance, fixed store and that's only the tip of the
iceberg. Other items are:

• Occupational Credit
• Car Advance
• Credit Card
• Debit Card
• Educational Loan

14
 • Gold Loan
• Home-based Loan
• Personal Loan
• Fixed Deposits
• Savings Deposits
Administrations presented via bank:
• Personal Lending
• Corporate Funding
• NRI Investment
• Priority Banking
• VBV - Cyber buys utilizing Advance Card
• VBV/MSC - Virtual buys utilizing Debit Card
INFRASTRUCTURE FACILITIES

Having sponsored a portion of India's most renowned Infrastructure extends in divisions, for
example, control, streets, airplane terminals and ports; Axis Bank has taken its aptitude in
Infrastructure Financing to the following dimension with the dispatch of the Axis Infra Index
report, a compact and shrewd manual for circumstances over the foundation area. The Axis
Infrastructure Index is intended to catch advancing essentials of Indian Infrastructure condensing
the speculation atmosphere in infra fragments. The Axis Infrastructure is the first of its sort in
India, proposed to encourage elucidation of capex, money related, strategy, administrative.

BUSINESS PROCESS OF THE INDUSTRY

Today’s retail and wholesale banks face unprecedented operational pressures that test the
efficiency, effectiveness, and agility of their business processes. The typical banking business
process often fails the test, struggling to adapt to shifting marketplace demands and regulatory
requirements. Lending institutions of all stripes are looking to build a better banking business
process, intelligent enough to successfully balance business objectives with customers’ desires,
and agile enough to keep pace with a dynamic operational environment.

15
Business Process Automation (BPA) or digital transformation is referred to the procedure of
handling and managing business process by using automated processes that are innovative and
technologically driven. Process automation replaces and reduces the effort, time and costs that
are required to perform the task manually. It also provides enhanced accuracy and remove
potential human errors. Automate business processes are especially designed to increase the
overall productivity of business process with the help of modern technologies and computer
software.

BPA has become the emerging trend in all the industries due to its remarkable abilities to
simplify redundant and complex tasks, improve efficiency, enhance service quality, achieve
target quickly, and reduce operational costs and accomplishing digital transformation. BPA also
helps improving business workflows and achieving higher levels of efficiency. All the major
industries including banking and finance sector are widely implementing BPA as an integral part
of their business strategy in order to adopt the changing needs of the industry, while redefining
job responsibilities and roles and reducing human errors. Machine learning, artificial intelligence
and robotic processes automation (RPA) are some of the significant automation technologies that
are leading the smooth digital transformation within the finance and banking sector.

Biometrics and Blockchain are some other technologies that are turned out to be transformative
within the banking industry. Some of the major breakthroughs that are introduced to the industry
are because of these automated processes. Below we have discussed few that we found most
important.

1. KYC (Know-Your-Customer)

In the banking and financial sectors, the information related to the customers is of utmost
importance. Financial and banking services require customer data not only for account opening
but also for other banking processes. This information is required to be passed through the
internal banking process, to ensure its regulatory compliance with other regulatory agencies.

16
And, to ensure that, multiple checks such as ID Verification, Background Checks, Reference
Checks etc. are imposed. Applying the entire process step-by-step every time for every single
customer, whenever they open an account or request a loan, become a very heft task for banks.
This is where the efficient automated processing comes into play within the banking sector.
Modern banks are now using automated systems to create a centralized information network
which allow quick and easy access and push and pull of the information. These systems are
using machine learning to extract information from disparate data sources.

2. Risk Analysis & Compliance

Audits are inevitable in banking operations, and this is why financial institutions and banks are
significantly investing in process automation technologies, in order to automate and improve
their operation that are potential to risk and compliance issues. These automation technologies
not only improve the overall performance and efficiency, but also reflect amazing adaptability in
relation to other IT platforms. This helps banks to better check the frauds, report risk, and check
quality etc.

3. Core Banking & Finance Operations

There are numerous automation technologies available now that are being efficiently used in
blend with BPA to modify and improve the back-office banking and financial operations such as
ID verifications, data updates, accounts reconciliation, documentation and much more. 17

4. Mortgage Loan & Credit Processing

Mortgage loan systems have been amplified by the technological transformations, but especially
by the process automation. The loan approval process used to take more than 60 days before the
process was automated. But now, as soon as the ID checks and employment status are checked
and verified, you get your loan approval. BPA has made the process a lot easier and simpler. The

17
entire loan approval procedure has been accelerated by BPA with reduced processing time and
quicker response.

5. Customer Request & Support Services

Customer service is amongst the top most priorities for banks. With scorching competition
within the banking industry, banks are continuously striving hard to provide exceptional
customer service to their customers. BPA has enabled banks to provide remarkable service and
customer experience. For example, with automated processes, banks are now capable of
responding thousands of queries everyday while offering the best possible solutions at the
earliest.

6. Fraud Detection
Terrorist activities and fraud concerns have been significantly increased along with the
digitization. However, RPA (Robotic Process Automation) is amongst one of the process
automation technology which offer great fraud prevention by using predictive analysis and steps
any data breach

MARKET DEMAND AND SUPPLY – CONTRIBUTION TO

GDPREVENUE GENERATION.

As per the Reserve Bank of India (RBI), India’s banking sector is sufficiently capitalized and
well-regulated. The financial and economic conditions in the country are far superior to any
other country in the world. Credit, market and liquidity risk studies suggest that Indian banks are
generally resilient and have withstood the global downturn well. Indian banking industry has
recently witnessed the roll out of innovative banking models like payments and small finance
banks. RBI’s new measures may go a long way in helping the restructuring of the domestic 18
banking industry. The digital payments system in India has evolved the most among 25 countries

18
with India’s Immediate Payment Service (IMPS) being the only system at level five in the Faster
Payments Innovation Index (FPII).

MARKET SIZE

The Indian banking system consists of 12 public sector banks, 22 private sector banks, 44
foreign banks, 43 regional rural banks, 1,484 urban cooperative banks and 96,000 rural
cooperative banks in addition to cooperative credit institutions. As of November 2020, the total
number of ATMs in India increased to 209,282.

According to RBI, India’s foreign exchange reserves reached US$ 590.18 billion, as of February
5, 2021. According to RBI, bank credit and deposits stood at Rs. 106.40 trillion (US$ 1.45
trillion) and Rs. 146.24 trillion (US$ 2.00 trillion), respectively, as of January 15, 2021. Credit to
non-food industries stood at Rs. 105.53 trillion (US$ 1.44 trillion), as of January 15, 2021. Asset
of public sector banks stood at Rs. 107.83 lakh crore (US$ 1.52 trillion) in FY20. Total assets
across the banking sector (including public, private sector and foreign banks) increased to US$
2.52 trillion in FY20

Indian banks are increasingly focusing on adopting integrated approach to risk management. The
NPAs (Non-Performing Assets) of commercial banks has recorded a recovery of Rs. 400,000
crore (US$ 57.23 billion) in FY19, which is highest in the last four years

RBI has decided to set up Public Credit Registry (PCR), an extensive database of credit
information, accessible to all stakeholders. The Insolvency and Bankruptcy Code (Amendment)
Ordinance, 2017 Bill has been passed and is expected to strengthen the banking sector. Total
equity funding of microfinance sector grew 42% y-o-y to Rs. 14,206 crore (US$ 2.03 billion) in
2018-19.

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As of January 27, 2021, the number of bank accounts opened under the Government’s flagship
financial inclusion drive Pradhan Mantri Jan Dhan Yojana (PMJDY) reached 41.75 crore and
deposits in Jan Dhan bank accounts stood at more than Rs. 1.37 lakh crore (US$ 18.89 billion).
19 Rising income is expected to enhance the need for banking services in rural areas, and
therefore, drive the growth of the sector.

The digital payments revolution will trigger massive changes in the way credit is disbursed in
India. Debit cards have radically replaced credit cards as the preferred payment mode in India
after demonetization. In January 2021, Unified Payments Interface (UPI) recorded 2.30 billion
transactions worth Rs. 4.31 lakh crore (US$ 59.16 billion).

Marketing mix in banking sector

Service
Recently, banks are in a period that they earn money in servicing beyond selling money. The
prestige is get as they offer their services to the masses. Like other services, banking services are
also intangible. Banking services are about the money in different types and attributes like
lending, depositing and transferring procedures. These intangible services are shaped in
contracts. The structure of banking services affects the success of institution in long term.
Besides the basic attributes like speed, security and ease in banking services, the rights like
consultancy for services to be compounded are also preferred.

Price
The price which is an important component of marketing mix is named differently in the base of
transaction exchange that it takes place. Banks have to estimate the prices of their services

20
offered. By performing this, they keep their relations with extant customers and take new ones.
The prices in banking have names like interest, commission and expenses. Price is the sole
element of marketing variables that create earnings, while others cause expenditure. While
marketing mix elements other than price affect sales volume, price affect both profit and sales
volume directly. Banks should be very careful in determining their prices and price policies.
Because mistakes in pricing cause customers’ shift toward the rivals offering likewise services.
Traditionally, banks use three methods called “cost-plus”, “transaction volume base” and
“challenging leader” in pricing of their services.

Distribution
The complexities of banking services are resulted from different kinds of them. The most
important feature of banking is the persuasion of customers benefiting from services. Most
banks’ services are complex in attribute and when this feature joins the intangibility
characteristics, offerings take also mental intangibility in addition to physical intangibility. On
21 the other hand, value of service and benefits taken from it mostly depend on knowledge,
capability and participation of customers besides features of offerings. This is resulted from the
fact that production and consumption have non separable characteristics in those services. Most
authors argue that those features of banking services makes personal interaction between
customer and bank obligatory and the direct distribution is the sole alternative. Due to this
reason, like preceding applications in recent years, branch offices use traditional method in
distribution of banking services.
Promotion
One of the most important element of marketing mix of services is promotion which is consist
of personal selling, advertising, public relations, and selling promotional tools.

Personal Selling
Due to the characteristics of banking services, personal selling is the way that most banks prefer
in expanding selling and use of them. Personal selling occurs in two ways. First occurs in a way
that customer and banker perform interaction face to face at branch office. In this case, whole
personnel, bank employees, chief and office manager, takes part in selling. Second occurs in a

21
way that customer representatives go to customers’ place. Customer representatives are specialist
in banks’ services to be offered and they shape the relationship between bank and customer.

Advertising
Banks have too many goals which they want to achieve. Those goals are for accomplishing the
objectives as follows in a way that banks develop advertising campaigns and use media.
1. Conceive customers to examine all kinds of services that banks offer
2. Increase use of services
3. Create well fit image about banks and services
4. Change customers’ attitudes
5. Introduce services of banks
6. Support personal selling
7. Emphasize well service

Advertising media and channels that banks prefer are newspaper, magazine, radio, direct posting
and outdoor ads and TV commercials. In the selection of media, target market should be
determined and the media that reach this target easily and cheaply must be preferred. Banks
should care about following criteria for selection of media.
1. Which media the target market prefer
2. Characteristics of service
3. Content of message
4. Cost
5. Situation of rivals Ads should be mostly educative, image making and provide the information
as follows:
1. Activities of banks, results, programs, new services
2. Situation of market, government decisions, future developments
3. The opportunities offered for industry branches whose development meets national benefits.

Public relations

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Public relations in banking should provide;
1. Establishing most effective communication system
2. Creating sympathy about relationship between bank and customer
3. Giving broadest information about activities of bank.
It is observed that the banks in India perform their own publications, magazine and sponsoring
activities.

Selling Promotional Tools

Another element of the promotion mixes of banks is improvement of selling. Mostly used
selling improvement tools are layout at selling point, rewarding personnel, seminaries, special
gifts, premiums, contests.

Government Initiatives

As per Union Budget 2019-20, the government has proposed fully automated GST refund module and
an electronic invoice system that will eliminate the need for a separate e- way bill. Under the Budget
2019-20, government has proposed Rs 70,000 crore (US$ 10.2 billion) to the public sector bank.
Government has smoothly carried out consolidation, reducing the number of Public Sector Banks by
eight. As of September 2018, the Government of India has made the Pradhan Mantri Jan Dhan Yojana
(PMJDY) scheme an open-ended scheme and has also added more incentives. The Government of
India is planning to inject Rs 42,000 crore (US$ 5.99 billion) in the public sector banks by March 2019
and will infuse the next tranche of recapitalization by mid-December 2018.

LEVELS AND TYPE OF COMPETITION-FIRMS OPERATING IN THE

INDUSTRY
Competition in the banking sector in India is best seen as the product of two grand bargains. The first
was between successive governments and the banks, whereby banks got privileged access to 23 low
cost demand and time deposits, to the central banks liquidity facilities, as well as some protection

23
from competition, in return for accepting obligations such as financing the government (through the
Statutory Liquidity Ratio or SLR), helping in monetary transmission (through maintaining the Cash
Reserve Ratio or CRR), opening branches in unbanked areas and making loans to the priority sector.
The second grand bargain was between the public sector banks (PSBs) and the government, whereby
these banks undertook special services and risks for the government, and were compensated in part,
by the government standing behind the public sector banks. As India has developed, both these
bargains are coming under pressure. And it is development and competition that is breaking them
down

Today, the investment needs of the economy, especially long term investment in areas like
infrastructure, have increased. The government can no longer undertake these investments. Private
entrepreneurs have been asked to take them up. To create space for financing, the government has to
pre-empt less of the banking systems assets. But the nature of financing required is also changing.
Private investment is risky, so there has to be more risk absorbing financing such as from corporate
bond markets and from equity markets. As more sources of financing emerge, not only will banks no
longer be able to have a monopoly over financing corporations and households, they will also have to
compete for the best clients, who can access domestic and international markets.

Similarly, deposit financing will no longer be as cheap, as banks will have to compete with financial
markets and real assets for the households savings. As households become more sophisticated, they
will be unwilling to leave a lot of money in low interest bearing accounts. Of course, households will
still be willing to accept low interest rates in return for liquidity. So privileged access to the central
banks liquidity windows will allow banks to offer households these liquidity services safely and get a
rent, but this advantage will also become eroded as new payments institutions and technologies
emerge.

The first grand bargain -- cheap deposits in return for financing the government is therefore being
threatened from both sides. Deposits will not continue to be cheap, while the government cannot
continue to pre-empt financing at the scale it has in the past if we are to have a modern 24

24
entrepreneurial economy. This is yet another reason why fiscal discipline will be central to
sustainable growth going forward

Public sector banks are, if anything, in a worse position than private sector banks, which is why the
second bargain is also under threat. As low risk enterprises migrate to financing from the markets,
banks are left both with very large risky infrastructure projects and with lending to small and medium
sized firms. The alternative to taking these risks is to plunge into very competitive retail lending, so
public sector banks may have little option especially if the government pushes them to lend to
infrastructure.

Many of the projects being financed today, however, require sophisticated project evaluation skills
and careful design of the capital structure. Successful lending requires the lender to act to secure his
position at the first sign of trouble, otherwise the slow banker ends up providing the loss cover for
more agile bankers or for unscrupulous promoters. To survive in the changing business of lending,
public sector banks need to have strong capabilities, undertake careful project monitoring, and move
quickly to rectify problems when necessary. In the past, PSBs had the best talent. But today, past
hiring freezes have decimated their middle-management ranks, and private banks have also poached
talented personnel from PSBs. PSBs need to be able to recruit laterally, while retaining the talent they
have, but to do so they need to be able to promise employees responsibility as well as the freedom of
action. Unfortunately, employee actions in public sector banks are constrained by government rules
and second-guessed by vigilance authorities, even while pay is limited. It will be hard for public
sector banks to compete for talent.

If, in addition, these banks are asked to make sub- optimal decisions in what is deemed the public
interest, their performance will suffer more than in the past. This will make it hard for them to raise
funds, especially capital. With the government strapped for funds, its ability to support the capital
needs of public sector banks as part of the second grand bargain is also coming into question. We
cannot go backwards to revive the two bargains that means reversing development and bottling the
genie of competition, neither of which would be desirable for the economy even if feasible. Instead,

25
the best approach may be to develop the financial sector by 25 increasing competition and variety,
even while giving banks, especially public sector banks, a greater ability to compete.

PRICING STRATEGIES

Traditionally, the Indian banking industry has been tightly regulated, with little scope for innovation
in products and pricing. Most banks follow a cost-plus and market-based pricing strategy, which was
justifiable until recently as the banking industry was in a nascent stage and the market, largely
underpenetrated. This strategy has helped banks grow considerably. Typically, the approach for
banks’ pricing factors in the cost of funds, risk-based spread and an assessment of the competitors’
product portfolios. However, there are other components that are either underestimated or not fully
accounted for such as the correct cost of servicing and the customers’ value perception regarding
such products.

VALUE BASED PRICING

A value-based pricing approach focuses on understanding the customers’ willingness to pay a
premium for products or services on the basis of the value offered. Banks can optimize their pricing
and secure a larger share of customers’ wallets with an increased focus on product innovation and
customer analytics applications. Value-based pricing advocates segmenting customers first. It calls
for a gradual shift from a product-centric mind-set to a customer-centric approach. Banks should
consider the following points while deciding on pricing strategies for products:

The following aspects will enable banks to determine the appropriate value across all dimensions –
product, pricing and channels. These would also help them understand the customers’ reaction to a
pricing strategy:
1. Costly customer acquisition does not always lead to a sustained increase in market share: To
increase their market share, many banks and financial institutions tend to price their products
aggressively. While in the short term, this could help attract customers at high costs, it does not

26
always lead to increased profitability or growth for banks. Therefore, they need to define a 26 matrix
analysing their acquisition cost versus the potential realisable value across the product lifecycle for
customers.

2. Customers have easy access to market information: With the advent of third-party platforms,
customers can easily access the products’ features, and compare the value they derive from each
offering. Our experience also reveals that banking products with complicated features are often
avoided even if available at discounted prices.

3. Poor marketing could lead to dissatisfaction with prices: Customers do not realise the value
proposition of the product, if it is not marketed appropriately. This may result in price dissatisfaction
even if the products offered by banks are good and customers have the capacity to pay the premium.
Therefore, the marketing strategy is as essential as appropriate pricing.

4. Low-involvement products are difficult to price higher: Customers are more emotionally
attached to certain products than others. For instance, a savings account may not lead to high
emotional satisfaction, whereas a vehicle loan which results in acquisition of a tangible asset can be
extremely satisfying. Another point worth noting is that value based pricing can only take place with
product differentiation. Therefore, product-related criterion such as customers’ involvement and
differentiation of features are key parameters for any pricing strategy. It is important to note that
value-based pricing does not always call for an increase in the products’ pricing. Optimised pricing
may also be needed to win a large share of customers’ wallets, thereby improving profitability.

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SWOT ANALYSIS
The next is the Strengths, Weakness, Opportunities and Threats (S.W.O.T) Analysis of Axis Bank:

STRENGTHS

• It has a decent picture among urban populace.

• It is enlisting a decent development in the Indian financial area.
• An immense arrangement of item and administrations offered by the Bank.
• Decent entrance in the country zones has supported the business.
• One of a biggest PVT. Area fund in India for Crop Growing advances alongside Retail
Sector and Corporate Motives.
• Excellent online administrations offered by Axis Bank like net banking, versatile
applications and so on.
• Good publicizing and brand practice have helped the brand develop.

WEAKNESSES

• Lesser no. of branches contrasted with its rivals.

• Axis Bank has restricted piece of the overall industry inferable from huge challenge in
the financial fragment.

OPPORTUNITIES

• Expansion in rustic regions can enable Axis To bank develop.

• Going to outside business sectors and investigating the new economies.
• It can tap the on-screen development in the Indian financial division advancing their
applications.

28
THREATS

• New banking licenses allotted by the Reserve Bank of India.

• Foreign bank entering to India can lessen nearness of it.
• Opponent banks expanding their exercises in India.

29
Financial statement of Axis Bank Ltd.

30
Axis Bank Balance sheet as on 31st March (in Rs.

31
32
33
 CHAPTER-ll

CONCEPTUAL BACKGROUND AND LITERATURE REVIEW

34
 THEORETICAL BACKGROUND OF THE STUDY

The money-related component is one of the most important tools for national improvement,
including a fascinating location on the national economy. Through the soundness of the
monetary system, the country's currency-related progress is clear. Relaxing regulation of the
budget market, propaganda campaigns, and fiscal changes have seen fundamental changes in the
banking industry triggering incredibly powerful and imaginative improvements that incite
another period of banking. From now on to the foreseeable future, every bank is striving to keep
its budget strong, operational and applicable. Bank of India is India's leading financial
intermediary and has added an extraordinary foundation during global budget catastrophe; this is
apparent from the annul credit improvements and profits. Improvements can be made in two
different ways, either characteristic or inorganic. Common advances have also been suggested as
internal improvements, when the association uses one year of resources to create from its own
special business activities to expand the association in the next year.

This improvement is a constant method that spans two or three years, but companies need to get
quicker. Inorganic advancement is implied as an external improvement and is considered a
faster strategy to create the most supported inorganic improvements that occur when the
association is created by merging or acquiring another business. The core goal behind the
merger is to get a pleasant energy, even if there is more than two, this thinking strategy will
surprise the merger association in the extraordinary event Mergers and acquisitions help the
association gain increasingly significant advantages and cost benefits. In order to expand the
exercise and cut costs, banks are using M&A as a strategy to achieve greater scale, broader
business, faster improvements, and the vitality of the logic center through economies of scale.
Today, people with a lot of cash-independent training need to know the budget implementation
of the banks they own. They can be used as budget agencies, executives, laborers, owners,
credit experts, clients, governments and open to free to move around.

35
Records and reports in any affiliation will not be publicly executed. It must be inferred by using
the currency reporting review framework. The assurance and use of technology faces the risk of
customer choice. Part of the target and most of the usage system is: proportional check, cross-
checking near clarification check, time game plan check, normal size check What is Financial
Analysis?

Money related examination includes utilizing monetary information to survey an organization's

act and influence suggestions about how it to can improve going ahead. Monetary Analysts
principally complete their effort in Excel, utilizing a database to examine authentic information
and make forecasts of how they figure the organization will achieve later on. This project will
cover the most widely recognized sorts of money related examination performed by experts.
Types of Financial Analysis

The most familiar sorts of financial analysis are:

• Leverage
• Growth
• Profitability
• Liquidity
• Efficiency
• Cash Flow

36
 LITERATURE REVIEW

Priynkajha ((2018) that analyzing financial performance of public sector banks and private
sector banks in India. Her objective was to assess and compare the financial performance of both
the bank. The present study concluded that ICICI bank has performed sounder as compare to
PNB bank.

Pawan and Gorav (2016) this study is related to a comparative study on financial health ICICI
Bank and Axis Bank. Their objective was to measure and compare financial performance and
health of ICICI Bank and Axis Bank. The study concluded that Axis Bank performed well on
earning per share, assets turnover and debt-equity parameters. Overall performance of Axis
Bank is good to compare ICICI bank.

Qasim and Ramiz (2017) After considering the monetary commitments compared to that
period, it shows how financing can provide accessible funds for the near future. Storage
opportunities, including associations, should not have the ability to pay instalments to banks
because of the degree of adjustment of long-distance credit and short-term credit and the lack of
association with the debt structure of the association

Sashwata Chaterjee (2016) Focus on the important of fixed and current resources in the
productive operations of any association. It has a direct impact on interests & stores. There are
surprising facts in the business that most organizations increase their advantage because of their
interests and misfortunes, because this demonstration reflects the working capital of the
transaction. However, if an organization needs to upsurge or expand its reserves, it needs to
establish its working capital.

Islam et al. (2009) Guide the exploration of the currency conclusions of the Bangladesh Budget

37
Foundation: a similar report on the International Communication Development Plan, the
International Chemical Safety Committee and the International Chamber of Commerce, and
through a proportional review, they measure the currency-related robustness of monetary
organizations and infer currency correlation Enterprises undertake key work in the financial
improvement of the national capital market

Hassan and Habib (2016) Use a money-related ratio to lead a review of the behavioral
assessment of Bangladeshi pharmaceutical organizations. They found that Beximco
Pharmaceuticals Ltd.'s currency execution was superior to Square Pharmaceuticals Ltd.
Salauddin (2001) Checked the productivity of Bangladeshi pharmaceutical organizations.
Through a proportional survey, mean, standard deviation, and symbiosis efficiency of the
variety, he got to know that the benefits of the pharmaceutical segment were very tasty in
relations of ordinary rate of return criteria.

Rahman and Mohamed (2007) The effects of normal accumulation period, stock turnover rate,
normal installment period, currency exchange period and current ratio on the net worth income
of Pakistani companies are considered. They came to know that as the currency transition cycle
is established, it will drive down the company's productivity, and directors can provide positive
incentives for investors by reducing the currency exchange cycle to the smallest dimension
imaginable.

38
 CHAPTER – III
RESEARCH DESIGN

39
 Problem statement

Generally banking system is the backbone of every country’s economy. It is generally agreed
that a strong and healthy banking system is a prerequisite for sustainable economic growth the
banking system of india is featured by a large network of bank, serving many kinds of financial
needs of the people. The axis Bank popularity is one of the lending banks in India with number
of branches and variety of products. The investigation in this study is the financial performance
of the bank. The study will mainly explore the financial tools to measure and interpret a
performance. The main objective of any company is the creation of wealth for its stakeholders
although this mostly applied market fact this means progress needs to be measured to show the
bank return in total by highlighting the major strengths and opportunities of the bank and on the
other hand, weakness and threats facing the bank. Also an analysis indicates the level of
efficiency, liquidity,. No research is completed until it has formulated a specific problem. The
problem of the study is on analyze the financial status of Axis Bank.

40
 NEED OF THE STUDY

This requires free market competition between open banks and private banks. Step by step, the
competitiveness from the finance department still exists. By expanding poor resources and
reducing benefits and benefits, these will affect the applicability of commercial banks.

Business banks have assumed a fundamental job in provide guidance to monetary improvement
by cooking the money related necessity of exchange and National industry. By giving general
population savings, commercial banks have ensured capital arrangements. Banks allocate
network investment funds to the classification area and then allocate them according to the needs
of experts arranged nationwide, which can be distributed among unique currency activities.

“Banks are not just the protected store vaults of these reserve funds, they accept the general
financial framework anyway, and they also open stores during their lending activities. In any
case, the necessary capabilities of the broker are favorable device arrange men ban.

41
 Objective of study

1- To analyze the financial progress of axis Bank in 2018 to 2022.

2- To identify the financial of SWOT analysis of the axis bank.

3- To analyze the growth of axis Bank.

4- To analyses the profitability liquidity and solvency position of axis bank.

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 HYPOTHESIS:-

H-0; there is no significant relationship between a firm profitability an financial statements analysis and
interpretation based on management decisions.

H-1; there is a significant relationship between a firm profitability an financial statements

analysis and interpretation based on management decisions.

SCOPE OF STUDY
The current study choose one private sector bank to evaluate the financial performance the
main scope of the study was to put into practical the aspects of the study into real life work
experience. The study applies ratio analysis based on last 5 year Annual financial report of the
axis bank in India.

43
 RESEARCH METHODOLOGY

In the present enlightening investigation is utilized. An endeavor has been made to gauge,
evaluate and think about the fiscal implementation of the Bank. The investigation apportioned
two side part of partners. the investors riches and other outside partners. The inspection rests on
elective data that has been collected from year on year reports of the bank site, magazines,
diaries, archives and other distributed data. It covers the time of years from year 2018 to 2022.
Proportion Analysis was linked to break down and think about the outlines in banking business
and money related accomplishment.

STATISTICAL TOOLS

The Researcher has utilized the accompanying apparatuses to present examination information.

Data presentation

• Financial Statement
• Ratio Analysis

PERIOD OF THE STUDY

This investigation of Financial Analysis of AXIS Bank money related examination is

constrained to five years from 2017 up to 2021. the bookkeeping year begins from 1st April to
31th March.

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 LIMITATIONS

Due to constant of time and resources, the study is likely to suffer from certain
limitations. Some of these are mentioned here under so that finding of the study may be
understood in a proper perspective. The limitations of the study are:

. The study is based on the secondary data and the limitations of using secondary data may
affect the results.
. The secondary data was taken from the five years annual report of the axis Bank. It may be
possible that the data shown in the annual report may be limited period of time which does not
effectively show the actual fluctuations of the bank profitability .

Much of the money-related surveys look at the bank's development, productivity, and currency
robustness by detecting the data confined in the monetary summary. A currency ratio survey is
conducted by appropriately establishing a link between the five-year balance sheet and the P&L
account to distinguish the bank's currency-related quality and shortcomings. By examining the
financial summaries of the different tools and assessing the linkages between the different
components of the financial report, it helps to better understand the bank's budget, development
and execution.

45
 CHAPTER-lV
ANALYSIS OF INTERPRETATION

46
LEVERAGE ANALYSIS

Influence proportions are a standout amongst the most widely recognized strategies examiners
use to assess organization execution. A solitary money related measurement, similar to add up to
obligation, may not be that canny all alone so it's useful to contrast it with an organization's all
out value to acquire a complete image of the investment structure. The outcome is the
obligation/value proportion.

Usual illustrations of ratios comprise:

• Debt/equity
• Debt/EBITDA
• EBIT/interest (interest coverage)

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 GROWTH RATES

Evaluating the historic growth rate and foreseeing upcoming ones are a vast portion of any
financial analyst’s job. Familiar instances of scrutinizing growth include:

• Year-over-year (YoY)
• Regression analysis
• Bottom-up analysis (opening through individual handlers of proceeds in the professional
setup.
• Top-down analysis (preliminary with market extent and market stak

48
Graph no. 4.1 showing the relationship between advertisements and revenue.

Relationship between Ads and Revenue

49
50
LIQUIDITY ANALYSIS

This is a sort of money related examination that centers around the monetary record, especially,
an organization's capacity to meet momentary commitments (those outstanding in under a
year).

Basic instances of liquidity investigation contain:

Current Ratio

Current Ratio = Current Assets\Current

Liabilities Quick Ratio:

Quick Ratio Quick Asset= current asset- (stock + prepaid expense)

Quick Liabilities = current liabilities -Bank Overdraft Cash Ratio:

Cash

Cash Ratio =

Current liabilities

PROFITABILITY ANALYSIS

Productivity is a kind of pay proclamation examination where an expert survey how appealing

the financial matters of a business are. Regular instances of productivity measures include: Net

Profit margin

Net profit

Net Profit margin = sales Return on

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 Net profits

Total Assets
Return on Total Assets =

Total Assets Efficiency

Analysis

Proficiency proportions are a basic piece of any powerful money related investigation. These
proportions see how well an organization deals with its benefits and uses them to create
income and income.
Common efficiency ratios include: Current asset turnover ratio & Sales

Current asset turnover ratio =

Current asset

Fixed asset turnover

Sales

Fixed asset turnover =

Net fixed asset

Total asset turnover

Sales

Total asset turnover =

Total asset

Debt Ratio

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 Total liabilities

Debt Ratio =

Total assets

Data Analysis

In addition, in this segment, we consider the results of our information survey, and the
inspection quickly checks the implementation of the bank's liquidity situation. The subsequent
part is the wide-ranging income of the bank, the third part is the situation after the review of the
resource management personnel. The position of the other discourse rights committee finally
comments on the market estimation of the bank

Liquidity analysis

1 Current Ratio

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Source: The data has been drawn from the statements of finance of Axis Bank

INTERPRETATION:

Table 4.1. exhibits the recent proportion of five years from 20217 to 2021. By looking at this we
can see that the ratio tend to increase from the preliminary year depicting that it is moving
towards efficiency.

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2. Quick Ratio

Source: The data has been drawn from the statements of finance of Axis Bank

INTERPRETATION:

55
The above table shows us that the ratio is not decreasing at once nor increasing. At last in the last
year the ratio is constant and below 1 which shows that the company is not in a position to
payback its debts.

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3. Cash position Ratio

Source: The data has been drawn from the statements of finance of Axis Bank

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INFERENCE:

The above analysis shows that the company had more cash reserves earlier in the starting year
and now has descended which means that it they do not have sufficient cash in hand to pay off
the short term debt.

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 Profitability Analysis

1. Net profit margin ratio

Source: The data has been drawn from the statements of finance of Axis Bank

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INTERPRETATION:

As known that profits of the company play a vital role and hence above table shows us that the
company’s profitability has increased then decreased and finally improved again meaning the
company has gained revenues.

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2. Return on asset ratio

Source: The data has been drawn from the statements of finance of Axis Bank

INTERPRETATION:

61
As known that profits of the company play a vital role and hence above table shows us that the
company’s profitability has increased then decreased and finally

Graph no.4.6 Bank’s Return on asset ratio

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 Efficiency Analysis

1. Current asset turnover ratio

Source: The data has been drawn from the statements of finance of Axis Bank

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INTERPRETATION:

The ratios in the above table depicts that the company is not using its assets to generate profits
and sales efficiently and effectively. It has decreased overtime from the past two years.

Graph no. 4.7 Bank’s current asset turnover ratio

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2. Fixed asset turnover ratio

Source: The data has been drawn from the statements of finance of Axis Bank

INTERPRETATION:
In comparison to the investments done by the company, its generation from the net sales of
fixed asset investments is starting to get effective which means that the company is earning
revenue from the money invested.

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Graph no.4.8 Bank’s Fixed asset turnover ratio

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3. Total asset turnover ratio

Source: The data has been drawn from the statements of finance of Axis Bank

INTERPRETATION:

According to the table, the ratio states that the total amount of investment made in total
assets should yield back profits and generate revenues for the benefit of company. Through

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the ratios we get to know that compared to the first year, the company generated sales in the
coming year making the financial position strong in the market.

Graph no.4.9 Bank’s Total asset turnover ratio

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 4. Debts ratio

Source: The data has been drawn from the statements of finance of Axis Bank
INTERPRETATION: The ratio lower than 1 indicates that the company’s debt is not
funded by the assets rather its funded by the equity of the company. Here it shows that the risk
has been diminishing since the first year until now which proves to be a beneficial output for the
company

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Graph no.4.10 Bank’s Debts ratio

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 CHAPTER -V

FINDING, SUGGESTIONS & CONCLUSION

71
 FINDINGS

After examination of the fragments of current assets and current liabilities and the examples of
working capital, it was found that:

• The liquidity position of the bank isn't incredible. The present extent is underneath
1(current liabilities outers current assets)
• The liquidity of banks is not unbelievable. For the time allocation of the review, the
current range is 1 (current liabilities exceed current assets) and the bank may be unable to
pay the bills on time. In any case, low functionality does not reveal basic issues related to
the organization. Form the current assets) to review the time allocation, and then the bank
might have complications paying the bills on time. In any case, low features do not
reveal basic issues related to the organization.
• The bank's commitment is very high because it demonstrates the level of commitment.
The possibility of influence. In order to address this pressure, banks can study the degree
of preference for affiliation in a similar manner, that is, the compensation of the work of
the associations that are partially isolated by the commitment organization. High-paying
wages can even allow companies that have committed to accumulate to perform their
duties.
• The asset turnover range must be combined beside the bank's financing portfolio and its
net income for major inspections. The lower turnover indicates that the bank is not using
its point of interest in a perfect world. Hard and fast asset turnover is a key driver of
respect, and this drive is stable.
• Depends on the extent of bank transfer. From 2016 to 2015, year after year shows that the
bank's security forces are improving endlessly. This expanded earnings per share is a
good sign of a prosperous budget situation and, therefore, is a strong corporate donation.

72
 Suggestions

It is recommended that bank to use more ratios, especially those in the study which are so
significant as improvement of their financial performance measures. axis bank should probably
consider the use of the fund to invest other opportunities to get a profit, since they seem to be
paying or expending more interest not only for the majority of participants, but for businesses in
general.

It is also recommended that axis bank owners/ managers request more research study and
financial analysis to their financial staff and also external examiner on bankruptcy prediction
models at relevant institutions such as universities. The few models presented in this study may
be used by axis bank as well, since they are simple and important to know financial health of the
bank.

The axis bank should have increased its current assets than its current liabilities to make positive
working capital.The bank should have decreased its current liabilities by paying through the
profit which is being made.

The debt should been minimized to keep debt ratio and debt-equity ratio to a minimum value
efficiency use of asset good as liquidity measures of Asset accounts such us total asset turnover
of the bank are significant increase in positive account side but decreases some accounts the
point is that there is no proper efficiency use of asset so axis bank executive have to consider
best asset position use.

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 CONCLUSIONS

The end segment is explicitly connected with the reason. The examination will be dense all
together fulfill the explanation behind the examination Since the start of the budgetary
establishments in the cash related part were introduced in India, banking portion has
encountered genuine change.

The goal of the exam is to recognize that cash-related booms make the structure of the
currency-related dynamic and profitable. Since the 2008 world currency emergency and crisis,
the banking industry may exchange and exit the market there. In the Indian budget structure,
the proximity of global currency-related participants to a portion of Indian banks will complete
all inclusive participants in the next few years.

The best way to succeed under strong conditions is to expand production inspections,
separating the proficiency of private sector banks (rotating banks) selected in India during
2017-16 The reason for this survey is that, in any case, the central point of bank cash-related
benefits has greatly improved compared to other improvements. This check relies on three
basic research objectives. In any case, our test of liquidity estimates shows that the current
level is the bed state of the bank. Favorable and asset trials have found that the past situation
and cash range comparison position assessment banks are improved than in preceding years.
So, we see that considering the 2017and 2018, the liquidity of banks is better.

Second, the strengths of the exams show varying degrees. Bank review is the net income, return
on assets (ROA), and self-esteem return (ROE) dynamic earnings in recent years. Overall, the
bank's net income increased, and the range of bank commitments declined . It was found that the
net income of the bank increased more than the return on assets. However, the opposite promise
is an orderly recession.

In these years, banks have also found value returns. On the other hand, consider ensuring that
hub banks are more conducive to production. Third, consider checking all the capabilities of the
Advantage account. Current asset turnover rate. Fixed asset turnover rate, maximum asset

74
turnover rate. Banks are an indispensable addition to asset accounts and some measures are put
in place and some measures are reduced. In any case, the extension point is so large and better,
so the reduction is part.

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 10. BIBLIOGRAPHY

BOOKS:-

1. Dr.Sudha, Mr. P.Rajendran (2019)

2. Deepti Tripathi, Kishore Meghani and Swati Mahajan (2014)

3. Deepak Kumar Adhana and Dr. Neelam Gulati(2020)

11. WEBSITES

1. www.moneycontrol.com

2. www.axisbank.com

3. www.wikipedia.com

4. www.bankingindustry.com

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