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A Comparative Study of Public Sector Banks and Private Sector Banks with
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 A Comparative Study of Public Sector Banks and Private Sector Banks with Reference to Non-performing Assets Theme –

International Journal of Applied Business and Economic Research

ISSN : 0972-7302

available at http: www.serialsjournal.com

© Serials Publications Pvt. Ltd.

Volume 15 • Special Issue • 2017

A Comparative Study of Public Sector Banks and Private Sector

Banks with Reference to Non-performing Assets Theme –
Commerce, Finance and Business
1
Divya N. and 2 Ranjith Kumar S.
Department of Management & Commerce, Amrita University, Mysuru
E-mails: 1divyabharadwaj06@gmail.com; 2drranjith1976@gmail.com

Abstract: This paper aims at analyzing the relationship between Public Sector Banks and Private Sector Banks
pertaining to Advances and NPAs. Punjab National Bank, State Bank of India, Housing Development Finance
Corporation Bank and Industrial Credit and Investment Corporation of India Bank are considered for the
analysis. Data regarding these banks were taken from Reserve Bank of India website and respective bank’s
websites, secondary data has been used for the research. To analyze these data hypothesis co-relation and sign
test has been used. The study includes data for the period from 2012 to 2016. The study reveals that there is a
significant relationship between advances and growth of the banks. The results thus, imply that the advances
have adverse impact on the NPAs of Public Sector Banks and Private Sector Banks
Keywords: Public Banks, Private Banks, Non-Performing Assets, Advances

I. INTRODUCTION
Banking companies doing great things for the world economy and remains as a backbone of economy of
any country. The Indian banking system consists of 26 public sector banks, 25 private sector banks, 43
foreign banks, 56 regional rural banks, 1,589 urban cooperative banks and 93,550 rural cooperative banks,
in addition to cooperative credit institutions. Their business is accepting money deposits from savers and
lending the same to borrowers, banking activity push the flow of money for productive use and investments.
Banks are not only depending deposits for their resources needs, but also, create credit by recycling the
funds received back from the borrowers. Liquidity of finances and flow of money is essential for any
healthy and growth oriented economy. But bankers not able to collect their loans and advances with interest
on due date, this loans and advances become the non-performing assets. A non-performing asset (NPA) is
a loan or advance for which the principal or interest payment remained overdue for a period of 90 days it
541 International Journal of Applied Business and Economic Research
 Divya N. and Ranjith Kumar S.

affects the banking industry as the vulnerably, in turn, country’s economy also affected.
An account is declared as NPA based on the recovery of instalments and interest on loans and
advanced and other aspects as per RBI norms.
• An asset, including a leased asset, when surceases to generate income for the bank become a Non-
Performing Asset.
• A Non-Performing Asset becomes loans or advances when;
o Interest or installment of principal is outstanding for a period of more than 90 days regarding a
term loan
o The account remains ‘out of order’ in respect of an overdraft/cash credit (OD/CC), if the
outstanding balance remains continuously in excess of the sanctioned limit/drawing power. In
cases where the outstanding balance in the principal operating account is less than the sanctioned
limit / drawing power, but there are no credits continuously for 90 days as on the date of
Balance sheet or credits are not enough to cover the interest debited during the same period,
these accounts should be treated as ‘out of order’
o The bill remains outstanding for a period of more than 90 days in the case of bills purchased and
discounted
o The installment of principal or interest thereon cause slack for two crop seasons for short duration
crops.
o The Installment of principal or interest thereon remains outstanding for one crop season for
long duration crops
o The amount of liquidity facility remains outstanding for more than 90 days, in respect of
securitization transaction undertaken in terms of guidelines on securitization dated, February 1,
2006
o In respect of derivate transactions, the overdue receivables representing positive mark-to-market
value of derivative contract, if these remain unpaid for a period of 90 days from the specified
due date for payment.

Why Assets become NPA?

A several factors are responsible for increasing size of NPAs in Public Sector Banks and Private Sector
Banks. The Indian banking industry has one of the highest percent of NPAs compared to international
levels. A few prominent reasons for assets becoming NPAs are stated below:
• Lack of proper monitoring and follow-up measures.
• Lack of sincere corporate culture. Inadequate legal provisions on foreclosure and bankruptcy.
• Change in economic policies/environment.
• Non transparent accounting policy and poor auditing practices.
• Lack of coordination between banks/FIs.

International Journal of Applied Business and Economic Research 542

 A Comparative Study of Public Sector Banks and Private Sector Banks with Reference to Non-performing Assets Theme –

• Directed lending to certain sectors.

• Failure on part of the promoters to bring in their portion of equity from their own sources or
public issue due to market turning unfavorable.
• Criteria for classification of assets
• Classification of agricultural and non-agricultural loans is required to be done.

II. REVIEW OF LITERATURE

The non-performing assets (NPAs) are discussed in many research works across the world. The various
comparative studies available on NPA helped the researcher to analyze the NPA of Private and public
sectors banks in India.
T. Vara Lakshmi, M. Srinivasa Reddy (2016) explains the performance of priority sector advances and
its share by scheduled commercial banks in India, as Commercial Banks are playing a remarkable role in
Indian Financial System and are regulating by Reserve Bank of India.
Akshay Kumar Mishra (2016) explains the relationship between priority sector and non-priority sector’s
NPAs with respect to public sector bank in India. The analysis portrays that there is a significant relation
between priority and non-priority sector’s NPAs.
Goyal, Agarwal, Agarwal (2015) has deduced that priority sector lending is one of the dominant
contributors to NPAs in public and private sector banks. This study signifies that there is a considerable
contribution of Priority Sector Lending towards NPAs in Public Sector banks.
Bimal Jaiswal and Saloni Bhasin (2015) explain how to aim attention on the changing model of the
Indian economy in respect with rural region and banks providing loans particularly to the agricultural
sector. It concludes that Regional Rural Banks in India has critically recuperated the lending to priority
sector specifically to Agricultural Sector.
Dr. M.M. Gandhi (2015) stresses the need of matured, positive attitude and approach and sound
strategy to achieve complete the targets and sub-targets laid down under the scheme of Priority Sector
Lending.
K.K.Siraj and P.Sudarsanan Pillai (2012) provided a survey of the efficiency of NPA management by
Indian commercial banks. They highlighted that Nationalized Banks rank better than Foreign Banks and
Private Sector Banks.
Faizanuddin, Md and Mishra R.K. (2011) has explained a conceptual framework of the NPA and
examined the dimensional approach of NPA in the banking system in India with special focus on State
Bank of India, Patna Circle, and Bihar.
Jaynal Ud-din Ahmed (2010) has provided how assistance from banking system to the priority sectors
of the economy has not received adequate finances through commercial banks. As the analysis of priority
sectors NPAs in the study area that is to say Barak Valley was not included due to dearth of data. The
analysis advocates that these are proper recovery of loans in order to restore the performance of banks
otherwise the banks would face liquidity crisis for recycling the funds.

543 International Journal of Applied Business and Economic Research

 Divya N. and Ranjith Kumar S.

Uppal (2009) has explained how the NPA’s are grouped by various banks while lending to priority
sectors and also emphasize on the issues and strategies such as NPA recovery, settlements and sanction of
loans before disbursements. The study was conducted in India for the period 2006-2007.

III. STATEMENT OF THE PROBLEM

In the earlier 90s, the Indian banking sector is dominated by public sector banks. After liberalization, the
India has seen many private sector banks and foreign banks. One of the major objectives of banking sector
reforms was to encourage operational self-sufficiency, flexibility and competition in the system and to
improve banking standards in India to the international best practices. Based on the recommendations of
various committees’ especially the Committee on Financial Sector Reforms under the chairmanship of Mr.
M. Narasimham. But every year, the rate of NPA of public sector banks has been increased.
The CRISIL said that the asset quality woes of banks will continue in the current fiscal with gross
non-performing assets (NPA) ratio for the system growing at 0.20 per cent to 4.5 per cent by March 2016.
Many people mentioning on their research publication on NPA that public sector banks don’t have ability
to decrease and eradicate the problems of NPA, even there are some acts to prevent this disease and also
they argue that private sector banks do their best than public sector banks. So, in this juncture it is necessary
to make the comparison between the level of NPA of Private sector banks and Public sector banks in
India.

IV. LIMITATIONS OF THE STUDY

This study is an effort to analyse the relationship between Public and Private Sector Banks. However, there
were certain limitations like Secondary data is considered of only 2 banks in each sector for a period of 5
years from 2012 to 2016.

V. OBJECTIVES OF THE STUDY

• To understand Advances and NPAs of Public sector Banks and Private Sector Banks.
• To understand the growth of the Public sector Banks and Private Sector Banks.
• To know the relationship between NPA of Public and Private Sector Banks.

VI. RESEARCH METHODOLOGY

In order to satisfy the framed objectives, the researcher used descriptive designs. Data is collected through
various secondary sources. Secondzary data is collected through RBI bulletins, newspapers, RBI website
etc.; to evaluate the asset quality of public and private sector banks is explained through trend in movements
of advances and non-performing assets. Statistical tools like Karl Pearson’s co-relation are used to analyze
relationship between advances and growth of banks and non-parametric test such as sign test has been
used to test hypothesis.
In order to achieve the stated objectives, this research utilized secondary data. The required data has
been taken from the website of Reserve Bank of India and other required information derived from the
various websites.

International Journal of Applied Business and Economic Research 544

 A Comparative Study of Public Sector Banks and Private Sector Banks with Reference to Non-performing Assets Theme –

In order to satisfy the objectives of the study, the data collected were entered, arranged and presented
using Microsoft Excel and SPSS and the percentage analysis and Sign test.
H0: There is no significant relationship between NPA and growth of banks
H1: There is a significant relationship between NPA and growth of banks

NPA Analysis

Table 1
Advances of Public Sector and Private Sector Banks
Year Public Sector Bank Private Sector Bank
PNB SBI ICICI HDFC
Advances Increase Percentage Advances Increase in Percentage Advances Increase in Percentage Advances Increase in Percentage
in Rs Increase Rs Increase Rs Increase Rs Increase

2012 293774.76 867578.89 253727.66 195420.13

2013 308725.21 14950.45 5.08 1045616.55 178037.66 20.52 290249.44 36521.78 14.39 239720.64 44300.51 22.66
2014 349269.13 40543.92 13.13 1209828.72 164212.17 15.70 338702.65 48453.21 16.69 303000.27 63279.63 26.39
2015 380534.40 31265.75 8.95 1300026.39 90197.67 7.45 387522.07 48819.42 14.41 365495.03 62494.74 17.65
2016 412325.80 31791.40 8.35 1463700.42 163673.61 12.59 435263.94 47741.87 12.31 464593.96 99098.93 30.32
*Advances: Gross Advances = Net Advances

Table 2
Gross NPA of Public Sector and Private Sector Banks
Year Public Sector Bank Private Sector Bank

PNB SBI ICICI HDFC

Gross Increase in Percentage Gross Increase and Percentage Gross Increase in Percentage Gross Increase in Percentage
NPA Rs Increase NPA Decrease Increase NPA Rs Increase NPA Rs Increase
in Rs and
Decrease

2012 8719.62 9676.46 9475.33 1999.39

2013 13465.79 4746.17 54.43 51189.39 11512.93 29.01 9607.75 132.42 1.39 2334.64 335.25 16.76
2014 18880.06 5414.27 40.20 61605.00 10415.61 20.34 10505.84 898.09 9.34 2989.28 654.64 28.04
2015 25694.86 6814.80 36.09 56725.00 -4880.00 -7.92 15094.69 4588.85 43.67 3438.38 449.10 15.02
2016 55818.33 30123.47 117.23 98172.80 41447.80 73.06 26221.25 11126.56 73.71 4392.83 954.45 27.75

Table 3
Net NPA of Public Sector and Private Sector Banks
Year Public Sector Bank Private Sector Bank

PNB SBI ICICI HDFC

Net NPA Increase Percentage Net Increase and Percentage Net Increase Percentage Net Increase in Percentage
in Rs Increase NPA Decrease Increase and NPA in Rs Increase NPA Rs Increase
in Rs Decrease

2012 4454.23 15818.85 1860.84 352.33

2013 7236.50 2782.27 62.46 21956.48 6137.63 38.79 2230.56 369.72 19.86 468.95 116.62 33.09
2014 9916.99 2680.49 37.04 31096.07 9139.59 41.62 3297.96 1067.40 47.85 820.03 351.08 74.86
2015 15396.50 5479.51 55.25 27590.58 -3505.49 -11.27 6255.53 2957.57 89.67 896.28 76.23 9.29
2016 35422.56 20026.06 130.06 55807.02 28216.44 102.26 12963.08 6707.55 107.22 1320.37 424.09 47.31

545 International Journal of Applied Business and Economic Research

 Divya N. and Ranjith Kumar S.

Interpretation and Findings

Table 1 exhibits the advances of Public Sector Banks increased by 8.95% during the period of 2014-2015
than that of 2012-2013, whereas the advances of Private Sector Banks increased by 14.41% during that
period. The advances of Public Sector Banks increased from the level of Rs.14950.45 crores to level of
Rs.31265.75 crores during the period of 2012-2013 to 2014-2015. The trends of Public sector Banks are
flexible but Private Sector Banks show increasing trends.
Table 2 shows the Gross NPA of Public Sector Banks increase from Rs.4746.71 crores in 2012-2013
to Rs.6814.80 Crores in 2014-2015. During 2014-2015 the Gross NPA of Public Sector Bank decreased by
7.92% than that of previous year, but during the same period in Private Sector Banks it has been increased
by 43.67%. In 2013-2014 the gross NPA of Public Sector Bank increased by 40.20% than the previous
year, whereas, in Private Sector Banks it has increased only by 9.34%. According to Table 2, the NPA of
Private Sector Banks is less than the Public Sector Banks.
Table 3 briefly explains that the Net NPA of Private Sector Banks is in decreasing trends and in
Public Sector Banks also it shows increasing trends. During the period 2012-2013, 2013-2014, 2014-2015,
the Net NPA of Private Sector Banks is in decreasing trends and in same period Public Sector Banks
exhibits increasing trends. During 2014-2015 the Net NPA of Public Sector Banks decreased by 11.27%
than that of previous year but it is increased by 9.29% for Private Sector Banks. During 2014-2015 Percentage
of NPA in advances is less than zero for the Public Sector Banks, but it is more than zero for Private Sector
Banks. Hence it can be understood that the Private Sector Banks control its level of NPA than the Public
Sector Banks.
H0: Expenses and Provisions are not the factors influencing assets to become NPA
H1: Expenses and Provisions are the factors influencing assets to become NPA

Table 4
Correlation
Bank Expenses Provisions and Contingencies r Results
PNB 1 0.015 0.947* Accepted
SBI 1 0.030 0.913* Accepted
ICICI 1 0.005 0.972** Accepted
HDFC 1 0.000 0.997** Accepted

Table 5
Regression (Model Summary)
Bank R R2 Adjusted Square Standard Error
of Estimate
PNB 0.974 0.897 0.862 3156.33799
SBI 0.913 0.834 0.778 13873.71867
ICICI 0.972 0.946 0.927 2465.31257
HDFC 0.997 0.993 0.991 1135.26169

International Journal of Applied Business and Economic Research 546

 A Comparative Study of Public Sector Banks and Private Sector Banks with Reference to Non-performing Assets Theme –

Table 6
ANOVA
Bank Model Sum of Squares Df Mean Square F Sig.
PNB Regression 259519693.686 1 259519693.686 26.050 0.015
Residual 29887408.494 3 9962469.498
Total 289407102.180 4
SBI Regression 2893172598.483 1 2893172598.483 15.031 0.030
Residual 577440209.097 3 192480069.699
Total 3470612807.580 4
ICICI Regression 316532469.648 1 316532469.648 52.080 0.005
Residual 18233298.147 3 60077766.049
Total 334765767.795 4
HDFC Regression 564271007.067 1 564271007.067 437.820 0.000
Residual 3866457.303 3 1288819.101
Total 568137464.371 4

Table 7
Coefficient
Bank Unstandardized Co-efficient Standardized Co-efficient
B Standard Error Beta t Sig.
PNB 1.907 0.374 0.947 5.104 0.015
SBI 4.220 1.088 0.913 3.877 0.030
ICICI 2.203 0.305 0.972 7.217 0.005
HDFC 5.702 0.272 0.997 20.924 0.000

As the calculated value is higher than that of the standard value 0.05, that is PNB (0.947), SBI (0.913),
ICICI (0.972) and HDFC (0.997), we can conclude that the considered factors are highly co-related. Hence
H1 is accepted. Therefore, Expenses and Provisions are the factors influencing assets to become NPA.
H0: There is no significant relationship between advances and growth of banks.
H1: There is a significant relationship between advances and growth of banks.

Table 8
Descriptive Statistics
Mean Std.Deviation N
PNB Advances 348925.8600 49184.61680 5
SBI Advances 1177350.194 229898.2217 5
ICICI Advances 341093.1520 72882.28262 5
HDFC Advances 316346.0060 106100.4893 5

547 International Journal of Applied Business and Economic Research

 Divya N. and Ranjith Kumar S.

Table 9
Correlation
PNB Advances SBI Advances ICICI Advances HDFC Advances
PNB Net NPA Pearson Correlation 1 .967** .996** .934*
Sig. (2-tailed) .007 .000 .020
N 5 5 5
SBI Net NPA Pearson Correlation .967** 1 .945* .949*
Sig.(2-tailed) .007 .015 .014
N 5 5 5 5
ICICI Net NPA Pearson Correlation .996** .945* 1 .930*
Sig.(2-tailed) .000 .015 .022
N 5 5 5 5
HDFC Net NPA Pearson Correlation .934* .949* .930* 1
Sig. (2-tailed) .020 .014 .022
N 5 5 5 5
**Correlation is significant at the 0.01 level (2-tailed)
*Correlation is significant at the 0.05 level (2-tailed)

As the calculated value is higher than that of the standard value 0.05, we can conclude that the
calculated values are highly co-related. Hence H1 is accepted. There is a significant relationship between
NPA and growth of banks

Table 10
SIGN TEST Paired - PNB Advances ICICI Advances WITH SBI Advances HDFC Advances
N
SBI Advances - PNB Advances Negative Differences 0
Positive Differences 5
Ties 0
Total 5
HDFC Advances –ICICI Advances Negative Differences 4
Positive Differences 1
Ties 0
Total 5
SBI Advances - PNB Advances HDFC Advances - ICICI Advances
Exact Sig (2-tailed) 0.063 0.375

Since the (K==0.63) Calculated value is greater than that of (S=0) Negative difference, therefore the
H1 accepted. There is a significant relationship between the advances and growth of the bank.
Since the (S=4) Negative difference is greater than that of the (K==0.375) Calculated value, therefore
H0 I accepted. There is no significant relationship between the advances and growth of the bank.

International Journal of Applied Business and Economic Research 548

 A Comparative Study of Public Sector Banks and Private Sector Banks with Reference to Non-performing Assets Theme –

Table 11
PNB Gross NPA ICICI Gross NPA WITH SBI Gross NPA HDFC Gross NPA (Paired)
N
SBI Gross NPA - PNB Gross NPA Negative Differences 0
Positive Differences 5
Ties 0
Total 5
HDFC Gross NPA – Negative Differences 5
ICICI Gross NPA Positive Differences 0
Ties 0
Total 5
SBI Gross NPA - PNB HDFC Gross NPA –
Gross NPA ICICI Gross NPA
Exact Sig (2-tailed) 0.063 0.063

Since the (K==0.63) Calculated value is greater than that of (S=0) Negative difference, therefore the
H1 accepted. There is a significant relationship between the NPA and growth of the bank.
Since the (S=5) Negative difference is greater than that of the (K==0.63) Calculated value, therefore
H0 I accepted. There is no significant relationship between the NPA and growth of the bank

Table 12
PNB Net NPA ICICI Net NPA WITH SBI Net NPA HDFC Net NPA (Paired)
N
SBI Net NPA - PNB Net NPA Negative Differences 0
Positive Differences 5
Ties 0
Total 5
HDFC Net NPA –ICICI Net NPA Negative Differences 5
Positive Differences 0
Ties 0
Total 5
SBI Net NPA - HDFC Net NPA –
PNB Net NPA ICICI Net NPA
Exact Sig (2-tailed) 0.063 0.063

Since the (K==0.63) Calculated value is greater than that of (S=0) Negative difference, therefore the
H1 accepted. There is a significant relationship between the NPA and growth of the bank.
Since the (S=5) Negative difference is greater than that of the (K==0.63) Calculated value, therefore
H0 I accepted. There is no significant relationship between the NPA and growth of the bank.

549 International Journal of Applied Business and Economic Research

 Divya N. and Ranjith Kumar S.

a) SBI < PNB

b) SBI > PNB
c) SBI = PNB
d) HDFC <ICICI
e) HDFC >ICICI
f) HDFC =ICICI

VII. FINDINGS AND SUGGESTIONS

Due to less quantum of provisions against loans and advances, there has been continuous increase in the
amount of non-performing assets. Appropriate guidelines have to be followed by banks while sanctioning
loans.
The study reveals that major portion of the loan from public sector bank is towards Priority Sector
Lending (PSL) that is agriculture. It is the major reason that to convert the loans and advances into NPA
because due to nature, shortfall of rain, farmers are not able to generate the expected agricultural income
so it leads to increase the defaulters list ultimately it becomes the NPA. This finding endorsed the result of
the previous researcher Uppal (2009).
Comparatively selected private sector banks sanctioned loan for industrial finance and re-finance
purpose. This is the major cause for NPA in private sectors. It has also been suggested by T. Varalakshmi
and Srinivasa Reddy (2016)
According to amended RBI guidelines (31.3.2003) Banks failed to distribute the loans and advances
based on the classification of assets in the heads of loans and advances. This is also the major criteria that
to become a loans and advances to NPA.

SUGGESTIONS
• The banks should provide mixed types of loan instead of priority sector lending
• Financial viability of industry should be checked before lending
• Stringent guidelines should be followed by the banks based on RBI guidelines
• Self-sufficiency and utilization repayment modes- all should be clearly informed by the bank to the
borrowers
• Mere sanctioning of loan is not a fundamental duty of the banker to reach the target apart
from that the officials are to be bounded with the responsibility in collecting the loans in specified due
date
• Bankers wants to inspect periodically in checking the borrower’s business or field. If they find any
adverse it should be immediately taken as a serious cause. That to apply some sensitive decisions to
collect the debts in advances
• Bankers prime duty that to identify the financial background of the borrower, their documents and
guarantor’s assurance is sufficient even though it is a mandatory clause

International Journal of Applied Business and Economic Research 550

 A Comparative Study of Public Sector Banks and Private Sector Banks with Reference to Non-performing Assets Theme –

VIII. CONCLUSION
The performance of NPA in Public Sector Banks and Private Sector Banks in India. It is evident that major
portion of loans from public sector banks is towards priority sector lending that is agriculture, micro
financing, housing, education and others; whereas in private sector banks sanctioned loans to industrial
finance and refinancing purposes which is major cause for NPAs in the public sector and private sector
banks respectively.
Due to demonetization impact, despite the announcement of numerous re-structuring schemes by
RBI the bad loans have risen up to 135% in the last two years.
According to recently appointed Reserve Bank deputy governor Viral V Acharya immediate measures
have to be taken to resolve the NPA. He also suggested some ways to resolve this issue, first there has to be
an incentive provided to banks to get on with it and restructure the stressed assets at a price that clears the
market for these assets. If they don’t do it in a timely manner, then the alternative should be costlier in
terms of the price they receive. Secondly, the ultimate focus of the restructuring and the pricing must be
the efficiency and viability of the asset as generating the best price for the bank at all costs may only result
in cosmetic changes and risk serial non-performance of the assets. Thirdly, the government should not be
footing all the losses bank book from bad asset sale. Wherever possible, private shareholders of banks
should also be asked to chip in.

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