A Comparative Analysis of Non-Performing Assets in Selected Co-operative Banks in Thrissur District, Kerala
Author:M.S. Vishnu and S. Selvanayaki
Non-Performing Assets is dreadful virus in the banking sector which affects the banks financial
health. Mounting up of NPA reduces the profitability as well as the liquidity position of the banks.
In this paper an attempt is made to do a comparative study of the NPAs of six co-operative banks
in Thrissur district, Kerala over a time period of five years from 2012-13 to 2016-17. The trend in
gross NPA, gross NPA as a percent of gross advance, gross NPA as a percent of total assets and
net NPA as a percent of net advance were analyzed through CAGR and the banks were ranked
according to their performance. It was found that NPA is having a positive trend over the years
and the banks are working hard to manage it. A strong negative correlation was existing between
net profit and gross NPA. Comparatively Bank V is performing well compared to others banks
in managing their NPAs.
Key Words: Non-performing assets (NPA), Co-operatives, Gross NPA, Net NPA.