Analysis of Non-Performing Assets of Tamil Nadu Private Banks

International Journal of Management and Social Sciences Research (IJMSSR)
Volume 2, No. 10, October 2013
ISSN: 2319-4421
Analysis of Non-Performing Assets of Tamil Nadu based

Private Sector Commercial Banks in India
Dr. M. Selvakumar Professor in PG Commerce, ANJA College, Sivakasi, India
Prof. M. Anbalagan, Research Scholar, Sri Kaliswari College, Sivakasi, India
Prof. M. Gurusamy, Research Scholar, Sri Kaliswari College, Sivakasi, India
ABSTRACT
As far as the present scenario is concerned the banking
industry in India is in a transition phase. The Public
Sector Banks, which are the foundation of the Indian
Banking system account for more than 78 per cent of total
banking industry assets. Unfortunately, they are burdened
with excessive Non -Performing assets (NPAs), massive
manpower and lack of modern technology. During FY12,
asset quality of banks was severely impaired, as revealed
by the steep increase in non-performing assets of
Scheduled Commercial Banks, particularly for public
sector banks owing to their significant exposure to
troubled sectors such as power, aviation, real estate and
telecom. There was a significant increase noted in the
NPA levels during FY12. Gross NPAs value recorded a yo-y growth of 45.3% and net NPAs registered a y-o-y
growth of 55.6% during FY12. As per RBI, this increase
was due to inadequate credit appraisal process coupled
with unfavorable economic situation in the domestic as
well as foreign market.
Private Sector Banks have maintained its asset quality.
GNPA of Private Sector Banks marginally decreased by
1bps to 2.19% or~ INR21246 crores in quarter ended
December 2012 as against 2.20% or~INR20884 crores in
the quarter ended September 2012.
The PvtSCBs are classified as old (13) and new (07)
private sector banks. Among the thirteen Old PvtSCBs in
India, only four banks are having their registered office in
Tamil Nadu. They are City Union Bank Ltd having its
registered office at Kumbakonam, Karur Vysya Bank Ltd
having its registered office at Karur, Tamilnad Mercantile
Bank Ltd having its registered office at Thoothukudi and
Lakshmi Villas Bank Ltd having its registered office at
Karur. The scope of this study is limited to these four
banks which are collectively called as Tamil Nadu Based
Private Sector Commercial Banks (TNBPSCB) in India.
Tamilnadu is one of the states of India having a

population of more than six crores and it plays an
important role in all spheres of industries. This research
analyses the NPA of Tamilnadu Based Private Sector
Commercial Banks in India.
1. INTRODUCTION
The researcher tries to analyse the composition of Nonperforming Assets (NPA), descriptive statistics for
composition of NPA, trend values of gross and net NPA,
NPA ratios and descriptive statistics for NPA ratios of
Tamil Nadu Based Private Sector Banks (TNBPSCBs) in
India namely City Union Bank (CUB), Karur Vysya Bank
(KVB), Tamilnad Mercantile Bank (TMB) and Lakshmi
Villas Bank (LVB). This research is also attempts to
compare the NPA among the TNBPSCBs in India.
2. NON-PERFORMING
TNBPSCBs IN INDIA
ASSETS
OF
Commercial Banks assets are of two types. All those

assets which generate periodical income are called as
Performing Assets (PA). All those assets which do not
generate periodical income are called as Non-Performing
Assets (NPA).
If the customers do not repay principal amount and interest
for a certain period of time then such loans become nonperforming assets (NPA). Thus NPAs are basically Nonperforming loans. In India, the time frame given for
classifying the asset as NPA is 180 days as compared to 45
days to 90 days of international norms.
2.1 NON-PERFORMING ASSETS OF CUB
Table 1 gives the details of growth of NPA of CUB during
the study period.
i-Xplore International Research Journal Consortium
www.irjcjournals.org

TABLE 1
Growth of Non-Performing Assets of CUB
(Rs. in Crores)
Deductions
Year
Gross NPA
Other
Provisions
Deductions
2001-02
140.63
43.32
14.40
2002-03
155.11
55.94
00.05
(10.30)
(29.13)
(- 99.65)
2003-04
167.42
68.92
00.02
(07.94)
(23.20)
( - 60.00)
2004-05
121.64
53.84
00.01
(- 27.34)
( - 21.88)
( - 50.00)
2005-06
112.83
58.85
04.19
(- 07.24)
(09.31)
(41800)
2006-07
87.07
48.16
02.66
(- 22.83)
( - 18.16)
( - 36.52)
2007-08
82.93
35.74
02.73
(- 4.75)
( - 25.79)
(2.63)
2008-09
102.08
37.76
03.21
(23.09)
(05.65)
(17.58)
2009-10
93.50
48.60
05.23
(- 08.41)
(28.71)
(62.93)
2010-11
112.48
63.35
01.11
(20.30)
(30.35)
( - 78.78)
2011-12
123.54
118.05
5.49
(09.83)
(86.35)
(3.95)
CCR
-03.87
03.00
37.95
Source: Annual reports of individual banks
Note: The amount given in bracket is calculated growth rate in percentages.
Table 1 elucidates the NPA of CUB during the study
period. The GNP of CUB starts with Rs.140.63 crores in
2001-02 and decreased to a negative of Rs.3.87 crores in
2011-12. The growth rate ranges between a negative of
27.34 per cent in 2004-05 and 206.35 per cent in 2007-08
with annual compound growth rate of negative of 3.87 per
cent. The provisions of CUB are widely fluctuating from
Rs.43.32 crores in 2001-02 to Rs.118.05 crores in 201112. The growth rate is the minimum of negative of 25.79
per cent in 2007-08 and maximum of 29.13 per cent in
2002-03 with a compound growth rate of 3 per cent. The
other deductions of CUB are varied between Rs.0.01
crores in 2004-05 and Rs.14.40 crores in 2001-02. The
compound growth rate of other deductions is registered as
37.95 per cent during the study period. The growth rate of
ISSN: 2319-4421
Net NPA
82.91
99.12
(19.55)
98.48
( - 0.65)
67.79
(- 31.16)
49.79
( - 26.55)
36.25
(- 27.19)
44.46
(22.65)
61.11
(37.45)
39.67
(- 35.08)
48.02
(21.05)
54.04
(12.54)
-07.09
net NPA is decreased to 12.54 per cent in 2011-12 from

19.55 per cent in 2002-03. A minimum growth rate of net
NPA of negative of 35.08 per cent and maximum of 37.45
per cent are achieved by CUB during 2009-10 and 200809 respectively. The CUB records a negative of 7.09 per
cent as compound growth rate. The amount of net NPA is
decreased to Rs.54.01 crores in 2011-12 from Rs.82.91
crores in 2001-02.
2.2 NON-PERFORMING ASSETS OF KVB
The growth of NPA of KVB during the study period is
provided in Table 2
TABLE 2
Growth of Non-Performing Assets of KVB
(Rs. in Crores)
Deductions
Year
Gross NPA
2001-02
2002-03
225.98
255.46
Provisions
67.15
84.04
Other
Deductions
03.77
32.35
Net NPA
155.06
139.07

(13.05)
(25.15)
(758.09)
239.23
104.65
42.98
( - 06.35)
(24.52)
(32.86)
2004-05
228.54
125.31
27.32
( - 04.47)
(19.74)
( - 36.44)
2005-06
246.07
140.98
43.26
(07.67)
(12.50)
(58.35)
2006-07
202.63
153.89
32.77
(- 17.65)
(09.16)
( - 24.25)
2007-08
194.26
147.31
29.66
( - 04.13)
( - 04.28)
( - 09.49)
2008-09
205.86
153.02
27.02
(05.97)
(03.88)
( - 08.80)
2009-10
235.34
177.50
26.89
(14.32)
(16.00)
( - 00.48)
2010-11
228.15
182.42
31.86
( - 3.06)
(02.77)
(18.48)
2011-12
320.99
201.51
40.70
(40.69)
(10.46)
(27.75)
CCR
00.74
10.14
09.55
2003-04
Table 2 gives the NPA of KVB during the study period.

The gross NPA starts with Rs.225.98 crores in 2001-02
and ends with Rs.320.99 crores in 2011-12. The growth
rate of gross NPA of KVB is the maximum of 40.69 per
cent in 2011-12 with a compound growth rate of 0.74 per
cent. The growth rate of provisions of KVB has positive
values in all the years except in 2007-08 where there is a
reduction of 4.28 per cent. The maximum amount of
provisions made by KVB is Rs.201.51 crores during 201112 with a growth rate of 10.46 per cent. The minimum and
maximum amount of other deductions made by KVB is
ISSN: 2319-4421
( - 10.31)
91.60
( - 34.13)
75.91
( - 17.13)
61.83
( - 18.55)
15.97
( - 74.17)
17.29
(08.27)
25.82
(49.33)
30.95
(19.87)
13.87
( - 55.19)
78.78
(467.99)
-16.09
3.77 crores in 2001-02 and 40.70 crores in 2011-12. The

net NPA of KVB is declined from Rs.155.06 crores in
2001-02 to Rs.78.78 crores in 2011-12. The compound
growth rate of net NPA of KVB is also recorded as a
negative of 16.09 per cent.
2.3 NON-PERFORMING ASSETS OF TMB
Table 3 presents the growth of NPA of TMB for the period
under study.
TABLE 3
Growth of Non-Performing Assets of TMB
(Rs. in Crores)
Deductions
Year
Gross NPA
2001-02
2002-03
324.73
340.56
(04.88)
319.38
( - 06.22)
321.13
(28.35)
230.58
( - 28.20)
190.60
( - 17.34)
122.18
( - 35.90)
120.40
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
Provisions
109.01
114.81
(05.32)
155.78
(35.69)
181.78
(16.69)
160.28
( - 11.83)
148.53
( - 07.33)
99.89
( - 32.75)
94.89
Others
Deductions
98.25
56.10
( - 42.90)
58.52
(04.31)
62.36
(06.56)
02.38
( - 96.18)
02.28
( - 04.20)
02.14
( - 06.14)
03.43
Net NPA
117.47
169.65
(44.42)
105.08
(- 38.06)
76.99
( - 26.73)
67.92
( - 11.78)
39.79
( - 41.42)
20.15
( - 49.36)
22.08

( - 01.46)
( - 05.01)
(60.28)
115.00
90.76
04.26
(- 04.49)
( - 04.35)
(24.20)
2010-11
141.13
111.34
00.48
(22.72)
(22.68)
(- 88.73)
2011-12
177.48
114.05
00.83
(25.76)
(02.43)
(72.92)
CGR
-10.51
- 02.95
- 40.27
2009-10
It is understood from Table 3 that the gross NPA of TMB

starts from Rs.324.73 crores in 2001-02 to Rs.177.48
crores in 2011-12 with a compound growth rate of
negative of 10.51 per cent. The growth rate of gross NPA
ranges between a negative of 35.90 per cent in 2007-08
and a positive of 25.76 per cent in 2011-12. A minimum
and maximum of provisions of Rs.90.76 crores and
Rs.181.78 crores are made by TMB during 2009-10 and
2004-05 respectively. There is a negative growth rate for
continuously five years from 2005-06 to 2009-10. The
other deductions made by TMB are reduced to Rs.0.83
crores in 2011-12 from Rs.98.25 crores in 2001-02. There
is a heavy amount of other deductions during the first
three years ended on 2004-05. The growth rate of other
ISSN: 2319-4421
(09.58)
19.98
( - 09.51)
29.31
(46.70)
62.60
(113.58)
-15.76
deductions of TMB is 42.90 per cent in 2002-03, 96.18 per

cent in 2005-06, 4.20 per cent in 2006-07, 6.14 per cent in
2007-08 and 88.73 per cent in 2010-11. The net NPA is
reduced in all the years except in 2002-03, 2008-09, 201011 and 2011-12 in which there exist some increasing
trend. The TMB maintains the net NPA to Rs.62.60 crores
in 2011-12 from Rs.117.47 crores in 2001-02. The net
NPA of TMB is recorded as a negative of 15.76 per cent
during the study period.
2.4 NON-PERFORMING ASSETS OF LVB
The growth of NPA of LVB for the period under study is
given in Table 4.
TABLE 4
Growth of Non-Performing Assets of LVB
(Rs. in Crores)
Deductions
Year
Gross NPA
Other
Provisions
Deductions
2001-02
219.74
72.28
05.06
2002-03
211.13
77.30
08.35
( - 03.92)
(06.95)
(65.02)
2003-04
216.83
97.32
10.03
(02.70)
(25.90)
(20.12)
2004-05
187.45
61.42
10.98
( - 13.55)
( - 36.89)
(09.47)
2005-06
124.77
60.93
08.25
( - 33.44)
( - 00.80)
( - 24.86)
2006-07
131.18
66.47
05.75
(05.14)
(09.09)
( - 30.30)
2007-08
137.98
72.30
06.16
(05.18)
(08.77)
(07.13)
2008-09
144.05
73.95
05.25
(4.42)
(2.28)
( - 14.77)
2009-10
325.17
60.73
06.66
(125.73)
( - 17.88)
(26.86)
2010-11
157.79
34.28
50.63
( - 51.47)
( - 43.55)
(660.21)
2011-12
307.73
177.09
67.71
(95.03)
(416.60)
(33.73)
CGR
01.20
00.32
16.91
Net NPA
142.40
125.48
( - 11.88)
109.48
( - 12.75)
115.05
(05.09)
55.59
( - 51.68)
58.96
(06.06)
29.52
( - 49.93)
64.85
(119.68)
257.78
(297.50)
72.88
( - 71.73)
62.93
( - 13.65)
- 04.85

Table 4 briefs the net NPA of LVB which varies from

Rs.142.40 crores in 2001-02 to Rs.62.93 crores in 2011-12
with a compound growth rate of negative of 4.85 per cent.
The gross NPA of TMB lies between Rs.219.74 crores in
2001-02 and Rs.307.73 crores in 2011-12. The minimum
and maximum growth rate of gross NPA of LVB is
negative of 51.47 per cent in 2010-11 and 95.03 per cent
in 2011-12 respectively. The minimum provision of
Rs.34.28 crores in 2010-11 and maximum of Rs.177.09
crores in 2011-12 are achieved by LVB. The compound
growth rate of provisions made by LVB is registered as
0.32 per cent. The maximum amount of other deductions
made by LVB is below Rs.11 crores for the first nine years
ended on 2009-10. The provisions made by LVB starts
Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
ISSN: 2319-4421
with Rs.72.28 crores in 2001-02 and ended with Rs.177.09

crores in 2011-12.
GROSS NPA OF TAMIL NADU BASED

PRIVATE SECTOR BANKS IN INDIA
3.
Gross NPA is advance which is considered irrecoverable,

for bank has made provisions, and which is still held in
banks' books of account. Gross NPA is the total of
substandard advances, doubtful assets and loss assets. The
descriptive statistics for Gross NPA of Tamil Nadu Based
Private Sector Banks in India is given in Table 5.
TABLE 5
CUB
KVB
118.11
234.77
112.83
228.54
27.34
34.18
84.49
126.73
82.93
194.26
167.42
320.99
1299.23
2582.51
23.15
14.56
TMB
218.47
190.60
92.25
225.56
115.00
340.56
2403.17
42.23
LVB
196.71
187.45
68.75
200.40
124.77
325.17
2163.82
34.95
It is clear from Table 5 that the KVB has highest mean of Rs.118.11 crores, median as Rs.112.83 crores, SD as
Rs.234.77 crores as gross NPA followed by TMB. The SD Rs.27.34 crores, range of Rs.84.49 crores and sum of
of gross NPA is the minimum of Rs.27.34 crores by CUB Rs.1299.23 crores during the study period.
and the maximum of Rs.92.25 crores by TMB. Among the
four banks under study, TMB has highest range of 4. PROVISIONS MADE BY TNBPSCBs IN
Rs.225.56 crores and secured second place in total sum of INDIA
gross NPA which is Rs.2403.17 crores. The KVB and
CUB has registered a minimum CV of 14.56 per cent and The amount of provisions made, write -off of excess
23.15 per cent respectively. The maximum amount of provisions are included under the heading provisions. The
gross NPA of Rs.340.56 crores is achieved by TMB. The descriptive statistics for Provisions made by TNBPSCBs
CUB maintains its gross NPA level at a minimum level in India is stated in Table 6.
when compared with other banks, regarding mean of
TABLE 6
CUB
KVB
TMB
LVB
Mean
57.50
139.80
125.56
77.64
Median
53.84
147.31
114.05
72.28
Standard Deviation
22.54
41.60
30.56
36.31
Range
82.31
134.36
91.02
142.81
Minimum
35.74
67.15
90.76
34.28
Maximum
118.05
201.51
181.78
177.09
Sum
632.53
1537.78
1381.12
854.07
CV
39.20
29.76
24.34
46.77
Table 6 provides the provision made by TNBPSCBs in
India in which the KVB makes an average provision of
Rs.139.80 crores which is the highest amount followed by
TMB Rs.125.56 crores. Regarding the range of provisions
made, the LVB secures first place with Rs.142.81 crores.
The minimum amount of provisions of Rs.34.28 crores is
made by LVB during the study period. The lowest CV of

24.34 per cent is achieved by TMB. A minimum of
Rs.57.50 crores, minimum median of Rs.53.84 crores,
minimum range of Rs.82.31 crores and minimum sum of
Rs.632.53 crores are achieved by CUB when compared
with other banks.

5. OTHER DEDUCTIONS
TNBPSCBs IN INDIA
MADE
Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
BY
Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
Other deductions include provisions, interest reserve and

DICGC/ECGC claim collection made by a bank. The
descriptive statistics for other deductions of TNBPSCBs in
India is given in Table 7.
TABLE 7
CUB
KVB
03.55
30.78
02.73
31.86
04.12
10.87
14.39
39.49
0.01
03.77
14.40
43.26
39.10
338.58
116.06
35.32
Table 7 gives the descriptive statistics for other deductions

of TNBPSCBs in India. The minimum and maximum
mean of other deductions are made by CUB with Rs.57.50
crores and by KVB Rs.139.80 crores respectively. The SD
of other provisions made by CUB is Rs.4.12 which is the
lowest and by TMB is Rs.35.30 crores which is the highest
among the four banks under study. The KVB achieved a
minimum CV of 35.32 per cent and maximum sum of
Rs.338.58 crores. The range of Rs.97.77 crores for TMB
and maximum amount of other deductions of Rs.98.25
crores made by TMB are the maximum when compared
with other banks. The minimum amount of other
TMB
26.46
03.43
35.30
97.77
00.48
98.25
291.03
133.41
LVB
16.80
08.25
21.38
62.65
05.06
67.71
184.83
127.26
deductions made by LVB is Rs.5.06 crores which is the

maximum among the four banks.
6. NET NPA OF TNBPSCBs IN INDIA

Net NPA is calculated by deducting the total of; (1)
balance in interest suspense account, (2) DICGC/ECGC
claims received and held for pending adjustment, (3) part
payment received and kept in suspense account, and (4)
total provisions held from the Gross NPA. Table 8 clearly
states the descriptive statistics for Net NPA of TNBPSCBs
in India.
TABLE 8
CUB
KVB
61.97
64.20
54.04
61.83
22.49
49.60
62.87
141.19
36.25
13.87
99.12
155.06
681.64
706.15
36.29
77.26
It is understood from Table 8 that the CUB has lowest net

NPA with regard to mean of Rs.61.97 crores, median of
Rs.54.04 crores, SD of Rs.22.49 crores, range of Rs.62.87
crores, CV of Rs.36.29 per cent and sum of Rs.681.64
when compared with other banks. The net NPA of KVB
has a median of Rs.61.83 crores and CV of 77.26 per cent.
The KVB follows CUB in mean, median, range, maximum
amount of net NPA and sum of net NPA. The maximum
amount of net NPA of Rs.99.54 crores, range of Rs.228.26
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TMB
66.46
62.60
48.20
149.67
19.98
169.65
731.02
72.52
LVB
99.54
72.88
62.95
228.26
29.52
257.78
1094.92
63.24
crores and maximum net NPA of Rs.257.78 crores are

recorded by LVB during the study period.
7. TREND VALUES OF TNBPSCBs IN

INDIA
Table 9 gives the trend values of Gross NPA of
TNBPSCBs in India.
TABLE 9
Trend Values of Gross NPA of TNBPSCBs in India
(Rs. in Crores)
CUB
KVB
TMB
LVB
2012-13
88.29
248.79
73.54
222.78
2013-14
83.32
251.13
49.39
227.13

2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
78.35
73.38
68.41
63.44
58.47
53.50
48.53
43.50
38.58
33.61
28.64
253.46
255.80
258.13
260.47
262.81
265.14
267.48
269.82
272.15
274.49
276.82
It is clear from Table 9 that the gross NPA of TMB will be

a negative of Rs.216.31 crores in 2024-25 which is the
lowest amount when compared with other TNBPSCBs.
After that the CUB will reduce their gross NPA to
Rs.28.64 crores in 2024-25 from Rs.88.29 crores in 201213. The trend values of gross NPA of CUB and TMB are
reduced every year by Rs.4.97 crores and Rs.24.15 crores
respectively. The gross NPA of KVB starts from
Rs.248.79 crores in 2012 and will end with Rs.276.82
crores in 2024-25. The gross NPA of LVB lies between
25.24
01.08
-23.07
-47.23
-71.38
-95.54
-119.69
-143.84
-168.00
-192.15
-216.31
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231.48
235.82
240.17
244.51
248.86
253.20
257.55
261.90
266.24
270.59
274.93
222.78 crores in 2012-13 and Rs.274.93 crores in 2024-25.

The trend values of gross NPA of KVB and LVB are
increased every year by Rs.2.34 crores and Rs.4.35 crores
respectively.
8. TREND VALUES OF NET NPA OF

TNBPSCBs IN INDIA
Table 10 summarizes the trend values of net NPA of
TNBPSCBs in India.
TABLE 10
Trend Values of Net NPA of TNBPSCBs in India
(Rs. in Crores)
CUB
KVB
TMB
LVB
2012-13
32.30
-1.74
-01.65
83.76
2013-14
27.36
-12.73
-13.00
81.13
2014-15
22.41
-23.72
-24.35
78.50
2015-16
17.47
-34.71
-35.70
75.87
2016-17
12.52
-45.70
-47.05
73.24
2017-18
07.58
-56.69
-58.40
70.61
2018-19
02.64
-67.68
-69.75
67.98
2019-20
-02.31
-78.67
-81.11
65.35
2020-21
-07.25
-89.66
-92.46
62.72
2021-22
-12.20
-100.65
-103.81
60.09
2022-23
-17.14
-111.64
-115.16
57.46
2023-24
-22.09
-122.63
-126.51
54.83
2024-25
-27.03
-133.62
-137.86
52.19
Table 10 brings out the trend value of net NPA of

TNBPSCBs from 2012-13 to 2024-25. While observing
the trend values, the KVB and the TMB have a negative of
Rs.133.62 crores and Rs.137.86 crores. The amount of net
NPA reduced in each year is Rs.11.35 crores by TMB,
Rs.10.99 crores by KVB, Rs.4.94 crores by CUB and
Rs.2.63 crores by LVB.
9. NPA RATIOS OF TAMIL NADU BASED

PRIVATE SECTOR BANKS IN INDIA
For the purpose of analyzing the NPA of TNBPSCBs in
India, the following NPA ratios are used.
Ratio of Gross NPA to Total Advances
Ratio of Net NPA to Total Advances

Ratio of Gross NPA to Total Assets
Ratio of Net NPA to Total Assets
Ratio of Net NPA to Net Profit
9.1 RATIO OF GROSS NPA TO TOTAL ADVANCES

The relationship between gross NPA and Total advances
of TNBPSCBs in India are expressed in ratio of gross
NPA to total advances. Table 11 briefs the ratio of gross
NPA to total advances of Tamil Nadu based Private Sector
Banks in India. The formula for calculating ratio of gross
NPA to total advances is as follows:

Ratio of Gross NPA to Total Advances =
ISSN: 2319-4421
Gross NPA x 100

Total Advances
TABLE 11
Ratio of Gross NPA to Total Advances (%)
CUB
KVB
TMB
LVB
2001-02
13.91
9.19
18.32
14.07
2002-03
12.80
7.64
17.65
11.97
2003-04
10.82
5.95
15.11
10.64
2004-05
06.04
4.95
12.23
08.09
2005-06
04.43
4.43
07.38
04.23
2006-07
00.81
2.88
04.71
03.63
2007-08
01.83
2.06
02.29
03.58
2008-09
01.81
1.98
01.83
02.75
2009-10
01.37
1.74
01.39
05.18
2010-11
01.22
1.28
01.31
01.95
2011-12
01.02
1.34
01.29
03.02
Table 11 states the ratio of gross NPA to total advances of
TNBPSCBs. This ratio is reduced continuously in all the
years in TMB and reduced at 1.29 per cent in 2011-12
from 18.32 per cent in 2001-02. There is an increase of
1.83 per cent in the ratio of gross NPA of CUB during
2007-08 and 1.34 per cent of KVB during 2011-12. The
LVB has an increase of gross NPA ratio to total advances
Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
during 2009-10 and 2011-12 with 5.18 per cent and 3.02
per cent respectively. The ratio of gross NPA to total
advances falls down to 1.02 per cent in 2011-12 from
13.91 per cent in 2001-02. The Table 12 gives the
descriptive statistics for Ratio of Gross NPA to Total
advances.
TABLE 12
CUB
KVB
5.10
3.95
1.83
2.88
5.06
2.72
13.10
7.91
0.81
1.28
13.91
9.19
56.06
43.44
99.22
68.86
Table 12 states that the gross NPA to total advances of

KVB is very low in mean of 3.95 per cent, median of 2.88
per cent, SD of 2.72 per cent, range of 7.91 per cent and
sum of 43.44 per cent. The LVB has a SD of 4.21 per cent
and CV of 67.04 per cent which is the minimum when
compared to other banks under study. The minimum and
maximum ratio of gross NPA to total advances is 0.81 per
cent and 18.32 per cent which are achieved by CUB and
TMB respectively. The highest sum and range of this ratio
TMB
07.59
04.71
06.94
17.03
01.29
18.32
83.51
91.44
LVB
6.28
4.23
4.21
12.12
1.95
14.07
69.11
67.04
is recorded by TMB which are 83.51 per cent and 17.03

per cent respectively.
9.2 RATIO OF NET NPA TO TOTAL ADVANCES
The relationship between net NPA and total advances of
TNBPSCBs in India are expressed in ratio of net NPA to
total advances. Table 13 presents the ratio of net NPA to
total advances of TNBPSCBs in India. The formula for
calculating ratio of net NPA to total advances is as
follows:
Ratio of Net NPA to Total Advances =
Net NPA x 100

Total Advances

ISSN: 2319-4421
TABLE 13
Ratio of Net NPA to Total Advances (%)
CUB
KVB
TMB
LVB
2001-02
8.20
6.30
6.63
9.12
2002-03
8.18
4.16
8.79
7.11
2003-04
6.37
2.28
4.97
5.37
2004-05
3.37
1.64
2.93
4.96
2005-06
1.95
1.11
2.17
1.88
2006-07
1.09
0.23
0.98
1.63
2007-08
0.98
0.18
0.38
0.77
2008-09
1.08
0.25
0.34
1.24
2009-10
0.58
0.23
0.24
4.11
2010-11
0.52
0.08
0.27
0.90
2011-12
0.45
0.33
0.45
0.62
Table 13 provides the ratio of net NPA to total advances of
TNBPSCBs. The ratio of net NPA to total advances of
KVB comes down to 0.33 per cent in 2011-12 which is the
lowest ratio among the TNBPSCBs. It decreases in every
year except during 2008-09 and 2011-12 in which there is
a slight increase of 0.25 per cent and 0.33 respectively.
There is a slight increase of 1.08 per cent in the ratio of net
Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
NPA to total advances of CUB during 2008-09, 0.45 per

cent in 2011-12 by TMB and 4.11 per cent in 2009-10 by
LVB. The LVB reduces its ratio to 0.62 per cent in 201112 from 9.12 per cent in 2001-02. This ratio is 0.45 per
cent for CUB and TMB during 2011-12. The descriptive
statistics for Ratio of Net NPA to Total advances is given
in Table 14.
TABLE 14
CUB
KVB
2.98
1.53
1.09
0.33
3.10
2.02
7.75
6.22
0.45
0.08
8.2
6.30
32.77
16.79
104.03
132.26
Table 14 brings out that the KVB has the minimum ratios
when compared with other banks under study with regard
to mean of 1.53 per cent, median of 0.33 per cent, SD of
2.02 per cent, range of 6.22 per cent, maximum ratio of
6.30 per cent and sum of 16.79 per cent. The CV of ratio
of net NPA to total advance is the minimum of 84.55 per
cent in LVB. The minimum ratio of 0.24 per cent and
maximum median of 1.88 per cent is achieved by TMB.
The SD of 2.98 per cent and CV of 116.40 per cent are
TMB
2.56
0.98
2.98
8.55
0.24
8.79
28.15
116.41
LVB
3.43
1.88
2.90
8.50
0.62
9.12
37.71
84.55
recorded by TMB. The TMB follows KVB in mean,

median, minimum ratio and sum of ratios.
9.3 RATIO OF GROSS NPA TO TOTAL ASSETS
The relationship between gross NPA and total assets of
TNBPSCBs in India are expressed in ratio of gross NPA
to total assets. Table 4.15 states the ratio of gross NPA to
total assets of TNBPSCBs in India. The formula for
calculating ratio of gross NPA to total assets is as follows:
Ratio of Gross NPA to Total Assets =
Gross NPA x 100

Total Assets
TABLE 15
Ratio of Gross NPA to Total Assets (%)
CUB
KVB
TMB
LVB
2001-02
6.31
4.42
7.59
7.71
2002-03
5.92
4.13
7.21
6.60
2003-04
5.25
3.37
6.28
5.67
2004-05
3.48
2.90
5.72
4.62
2005-06
2.73
2.73
3.78
2.54
2006-07
0.50
1.83
2.69
2.25
2007-08
1.13
1.33
1.38
2.12

2008-09
2009-10
2010-11
2011-12
1.10
0.81
0.77
0.67
1.21
1.07
0.81
0.85
Table 15 briefs the ratio of gross NPA to total assets of

TNBPSCBs. This ratio is continuously falls down for all
the four banks during the entire study period except in
2007-08 for CUB, in 2011-12 for KVB and for LVB
during 2009-10 and 2011-12 in which there is a slight
increase happened. The CUB maintains the ratio of gross
Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
1.10
0.85
0.88
0.87
1.73
3.10
1.19
1.89
NPA to total assets as 0.67 per cent in 2011-12 from 6.31

per cent in 2001-02. This ratio in KVB lies between 4.42
per cent in 2001-02 and 0.85 per cent in 2011-12. The
LVB has a highest ratio of gross NPA to total assets which
is 1.89 per cent in 2011-12. Table 16 briefs the descriptive
statistics for Ratio of Gross NPA to Total Assets.
TABLE 16
CUB
KVB
2.61
2.24
1.13
1.83
2.27
1.33
5.81
3.61
0.50
0.81
6.31
4.42
28.67
24.65
86.97
59.38
It is clear from the Table 16 that the SD and CV of

LVB is 2.21 per cent and 61.73 per cent which are the
lowest ratios next to KVB. The CUB has the minimum
median of 1.13 per cent and minimum ratio of gross NPA
to total assets of 0.50 per cent followed by KVB. The
KVB maintains its gross NPA to total assets to a minimum
mean of 2.24 per cent, SD of 1.33 per cent, range of 3.61
per cent, maximum of 4.42 per cent, sum of 24.65 per cent
and CV of 59.38 per cent.
ISSN: 2319-4421
TMB
3.49
2.69
2.74
6.74
0.85
7.59
38.35
78.51
LVB
3.58
2.54
2.21
6.52
1.19
7.71
39.42
61.73
9.4 RATIO OF NET NPA TO TOTAL ASSETS

The relationship between net NPA and total assets of
total assets. Table 17 summarizes the ratio of net NPA to
total assets of TNBPSCBs in India. The formula for
calculating ratio of net NPA to total assets is as follows:
Ratio of net NPA to Total Assets =
Net NPA x 100

Total Assets
TABLE 17
Ratio of Net NPA to Total Assets (%)
CUB
KVB
TMB
LVB
2001-02
3.72
3.03
2.75
5.00
2002-03
3.78
2.25
3.59
3.93
2003-04
3.09
1.29
2.06
2.86
2004-05
1.94
0.96
1.37
2.84
2005-06
1.21
0.69
1.11
1.13
2006-07
0.68
0.14
0.56
1.01
2007-08
0.60
0.12
0.23
0.45
2008-09
0.66
0.15
0.20
0.78
2009-10
0.34
0.14
0.15
2.46
2010-11
0.33
0.05
0.18
0.55
2011-12
0.29
0.21
0.31
0.39
Table 17 states the ratio of net NPA to total assets of CUB
ranges between 3.72 per cent in 2001-02 to 0.29 per cent
in 2011-12. It is increased in 2002-03 by 3.78 per cent and
in 2008-09 by 0.66 per cent. The KVB registers its ratio of
net NPA to total assets to 0.21 per cent in 2011-12 from
3.03 per cent in 2001-02. This ratio of TMB varies from
2.75 per cent in 2001-02 to 0.31 per cent in 2011-12 with

an increase of net NPA in 2002-03 and 2011-12. Though
the ratio of net NPA to total assets of LVB increased by
2.46 per cent in 2009-10, it maintains this ratio at 0.39 per
cent in 2011-12. The descriptive statistics for Ratio of Net
NPA to Total Assets is given in Table 4.18.
10

Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
TABLE 18
CUB
KVB
1.51
0.82
0.68
0.21
1.39
1.00
3.49
2.98
0.29
0.05
3.78
3.03
16.64
9.03
92.05
121.95
Table 18 presents the descriptive statistics for ratio of net

NPA to total assets. The KVB maintains this ratio to a
minimum followed by TMB. The mean of 0.82 per cent,
median of 0.21 per cent, SD of 1 per cent, range of 2.98
per cent and sum of 9.03 per cent are achieved by KVB
which are the minimum ratios when compared to other
banks under study. The CV of LVB of 80.51 per cent is
the minimum followed by 92.05 per cent achieved by
CUB. The LVB registers a highest mean of 1.95 per cent
TMB
1.14
0.56
1.19
3.44
0.15
3.59
12.51
104.39
9.5 RATIO OF NET NPA TO NET PROFIT

The relationship between net NPA and net profit of
net profit. Table 19 briefs the ratio of net NPA to net profit
of TNBPSCBs in India. The formula for calculating ratio
of net NPA to net profit is as follows:
Net NPA x 100
Net Profit
TABLE 19
Ratio of Net NPA to Net profit (%)
CUB
KVB
TMB
291.53
142.90
212.23
297.03
111.28
266.08
172.65
56.88
130.24
146.35
72.06
93.49
88.33
45.68
67.12
50.48
99.75
37.62
43.70
08.30
15.90
50.04
10.95
14.70
25.97
09.21
10.83
22.33
03.34
11.68
19.30
15.70
19.97
It is known from Table 19 that the ratio of net NPA to net

profit is widely fluctuating and decreased to 15.70 per cent
in 2011-12 from 142.90 per cent in 2001-02. For CUB, it
has been increased in 2002-03 and 2008-09 by 297.03 per
cent and 50.04 per cent. The percentage of net NPA to net
profit of CUB is 58.80 per cent which is the maximum
Mean
Median
Standard Deviation
Range
Minimum
Maximum
Sum
CV
LVB
1.95
1.13
1.57
4.61
0.39
5.00
21.4
80.51
and median of 1.13 per cent. The CV of TMB and KVB

are 104.39 per cent and 121.95 per cent respectively.
Ratio of net NPA to Net Profit =
Year
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
ISSN: 2319-4421
LVB
471.21
367.33
266.70
3444.61
247.40
335.38
116.82
128.93
840.50
72.06
58.80
compared with other banks. The ratio of net profit to net

profit of TMB comes down to 19.97 per cent in 2011-12
from 212.23 per cent in 2001-02. The KVB reduced this
ratio to a minimum of 3.34 per cent in 2010-11. Table 20
briefs the descriptive statistics for Ratio of Net NPA to
Net profit.
TABLE 20
CUB
KVB
109.79
52.37
50.48
45.68
104.00
48.61
277.73
139.56
19.30
3.34
297.03
142.90
1207.71
576.05
94.73
92.82
TMB
79.99
37.62
88.43
255.25
10.83
266.08
879.86
110.55
LVB
577.25
266.70
977.09
3385.81
58.80
3444.61
6349.73
169.27
11

It is understood from Table 20 that the KVB has lowest

percentage of net NPA to net profit followed by TMB. The
KVB maintains the mean of 52.37 per cent, SD of 48.61
per cent, range of 139.56 per cent, sum of 576.05 per cent
and CV of 92.82 per cent to a minimum level when
compared with other banks under study. The CV of CUB
is 94.73 per cent which is next lowest percentage to KVB.
The TMB has recorded 37.62 per cent as lowest median
followed by 45.68 per cent achieved by KVB. The LVB
has the highest mean of 577.25 per cent, median of 266.70
per cent, SD of 977.09 per cent and CV of 169.27 per cent.
10. COMPARISON OF NPA

AMONG TNBPSCBs IN INDIA
ISSN: 2319-4421
The study covers a period of eleven years from 2001-02 to

2011-12. To analyse the NPA ratios of TNBPSCBs in
India during the study period under study, Median Test
has been used.
MEDIAN TEST FOR THREE OR MORE SAMPLES
Median Test is a non-parametric test requiring less
restrictive assumptions concerning the level of data
measurement and does not require the assumptions of
normality and equal variance. For the purpose of
comparing the NPA ratios of TNBPSCBs in India, the
following null hypothesis is framed:
RATIOS
The researcher analyses and compares the NPA ratios of

TNBPSCBs in India. For the purpose of this analysis, the
NPA ratios such as Gross NPA to Total Advances, Net
NPA to Total advances, Gross NPA to Total Assets, Net
NPA to Total Assets and Net NPA to Net profit are used.
HYPOTHESIS
There is no significant difference in the NPA ratios of
TNBPSCBs in India.
The average of the above five NPA ratios of TNBPSCBs
in India are given in Table 21.
TABLE 21
Average NPA Ratios of TNBPSCBs in India
Year
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
CUB
64.73
65.54
39.64
32.24
19.73
10.71
9.65
10.94
5.81
5.03
4.35
KVB
33.17
25.89
13.95
16.50
10.93
20.97
2.40
2.91
2.48
1.11
3.69
HYPOTHESES TESTING PROCEDURE

A test criterion is used which is sufficiently accurate for n
as small as 25 and no individual sample is of the size less
than 5. The first step in the Median Test procedure is
arranged for the combined data in ascending order to
calculate the median value for the combined data:
1.11, 2.4, 2.48, 2.69, 2.86, 2.91, 3.63, 3.69, 4.04, 4.35,
4.58, 5.03, 5.81, 9.31, 9.65, 10.71, 10.93, 10.94, 12.94,
13.95, 15.33, 16.31, 16.5, 19.73, 20.97, 23.15, 24.75,
25.89, 27.09, 31.73, 32.24, 33.17, 39.64, 49.5, 51.44,
58.25, 60.66, 64.73, 65.54, 68.78, 79.39, 101.42, 171.07,
693.02.
Median = (n + 1) / 2 = (44 + 1) /2 = 22.5th item
Median = 16.31 (i.e 22.5th item)
TMB
49.50
60.66
31.73
23.15
16.31
9.31
4.04
3.63
2.69
2.86
4.58
LVB
101.42
79.39
58.25
693.02
51.44
68.78
24.75
27.09
171.07
15.33
12.94
The next step is that each percentage in the

combined data is classified according to two criteria: the
number of percentages, which is less than the median and
the number of percentages, which is more than the median
for each Tamil Nadu Based Private Sector Banks in India.
This test is approximately chi-square. The observed
frequencies, expected frequencies and chi-square value are
calculated to test the above-framed hypothesis.
Expected frequency in each cell = (RT x CT)
N
Here
N = Total number of all the observations
RT = Row Total
CT = Column Total
The observed and expected frequencies are presented in
Table 22.
12

ISSN: 2319-4421
TABLE 22
Observed and Expected frequencies of TNBPSCBs in India
TNBPSCBs Banks
CUB
KVB
TMB
LVB
No. of percentages
more than the median
Observed
Expected
5
5.5
4
5.5
4
5.5
9
5.5
The calculation of chi-square value to test the hypothesis

that there is no significant difference in the NPA ratios of
No. of percentages less

than the median
Observed
Expected
6
5.5
7
5.5
7
5.5
2
5.5
Tamil Nadu Based Private Sector Banks in India is given

in Table 23
TABLE 23
Chi-square Test to compare the NPA Ratios of TNBPSCBs in India
Observed
Expected
(O E)
(O E)2
5
4
4
9
6
7
7
2
5.5
5.5
5.5
5.5
5.5
5.5
5.5
5.5
- 0.5
- 1.5
- 1.5
3.5
0.5
1.5
1.5
- 3.5
0.25
2.25
2.25
12.25
0.25
2.25
2.25
12.25
If the calculated value of chi-square is less than the Table

value, the null hypothesis is accepted and if the calculated
value is greater than the Table value, then the null
hypothesis is rejected. Here the calculated value of chisquare (6.20) is less than the Table value both at 5 per cent
(7.815) and 1 per cent (11.341) levels of significance.
Hence the null hypothesis framed for this study is
accepted.
It is concluded that there is no significant difference in the
NPA ratios of TNBPSCBs in India during the period under
study.
11. CONCLUSION
The average and SD of gross NPA and net NPA of CUB is
the lowest among the TNBPSCBs in India. The CV of
gross NPA in KVB and CV of net NPA in CUB are the
minimum percentages among the bank groups under
study. The TMB will maintain its gross NPA and net NPA
to a minimum amount during the year 2024-25.
The KVB has the minimum average and SD in all the five
NPA ratios calculated for this study. Regarding the CV of
ratios of gross NPA to total assets and ratio of net NPA to
net profit, the KVB secured a minimum percentage when
compared with other banks under study. The CV of LVB
(O E)2
E
0.05
0.41
0.41
2.23
0.05
0.41
0.41
2.23
6.20
is the minimum in ratio of gross NPA to total advances,

net NPA to total advances and net NPA to total assets.
There is no significance difference in NPA ratios of
TNBPSCBs in India.
REVIEW OF LITERATURE
A handful of researches are available for NPA of
commercial banks. A few of them are as follows:
Chawala, A.S. 1979 write a book on Nationalization and
Growth of Indian Banking published by Deep and Deep
Publication, New Delhi examined the dimension of credit
flow to the priority sector during seventies and observed
that the purpose of PSL by banks is not available for
which it is meant for.
Laxman, (1985) in his Unpublished Thesis on Problem of
intermediation and financial/funds management in Indian
banking sector at Karnatak University, Dharwad
analyzed the problem of decline in profitability of banks in
India and recommended for mobilization of potential
deposits through special deposit mobilization cell,
judicious borrowings, control on mounting over-dues, and
construction of professional investment portfolio to
increase the profitability and liquidity.
13

An article by Rajagopal, S. 1994 in IBA Bulletin, XVI (1):

52-54, January on The Priority Sector studied on the
consequences of PSL in Indian banking and remarked that
concessional credit should be restricted only to the poorest
of the poor and to the under privileged sections of the
society. Commercial rate of interest should be charged
from those who can afford it.
Rajesham, Ch and Rajender, K. 2007 published an article
on Management of NPAs in Indian Scheduled Commercial
Banks in The Chartered Accountant of India, June. An
assessment on the causes and consequences of NPAs of
commercial banks, they concluded that a strong political
will only be able to find satisfactory solution to the
problem of mounting NPAs.
Misra, B.M. & Dhal, S. (2010) published an article on
Pro-cyclical management of non-performing loans by the
Indian public sector banks. in BIS Asian Research
Papers. June. They analyzed the pro-cyclicality of bank
indicators with a focus on the non performing loans
(NPAs) of Indias public sector banks. The analysis
demonstrates that banks NPAs are influenced by three
major sets of factors, i.e., terms of credit, bank specific
ISSN: 2319-4421
indicators relating to asset size, credit orientation, financial

innovations (non-interest income) and regulatory capital
requirement and the business cycle shocks.
REFERENCES
[1] Chawala, A.S. 1979. Nationalization and Growth of
Indian Banking, Deep and Deep Publication, New
Delhi
[2] Laxman, (1985). Problem of intermediation and
financial/funds management in Indian banking
sector, Unpublished Thesis, Karnatak University,
Dharwad.
[3] Rajagopal, S. 1994. The Priority Sector, IBA Bulletin,
XVI (1): 52-54, January,
[4] Rajesham, Ch and Rajender, K. 2007. Management of
NPAs in Indian Scheduled Commercial Banks, The
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[5] Misra, B.M. & Dhal, S. (2010) Pro-cyclical
management of non-performing loans by the Indian
public sector banks. BIS Asian Research Papers.
June.
14

Analysis of Non-Performing Assets of Tamil Nadu Private Banks

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International Journal of Management and Social Sciences Research (IJMSSR)

Volume 2, No. 10, October 2013

Analysis of Non-Performing Assets of Tamil Nadu based

Tamilnadu is one of the states of India having a

Commercial Banks assets are of two types. All those

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

net NPA is decreased to 12.54 per cent in 2011-12 from

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

Table 2 gives the NPA of KVB during the study period.

3.77 crores in 2001-02 and 40.70 crores in 2011-12. The

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

It is understood from Table 3 that the gross NPA of TMB

deductions of TMB is 42.90 per cent in 2002-03, 96.18 per

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

Table 4 briefs the net NPA of LVB which varies from

with Rs.72.28 crores in 2001-02 and ended with Rs.177.09

GROSS NPA OF TAMIL NADU BASED

Gross NPA is advance which is considered irrecoverable,

made by LVB during the study period. The lowest CV of

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

Other deductions include provisions, interest reserve and

Table 7 gives the descriptive statistics for other deductions

deductions made by LVB is Rs.5.06 crores which is the

6. NET NPA OF TNBPSCBs IN INDIA

It is understood from Table 8 that the CUB has lowest net

crores and maximum net NPA of Rs.257.78 crores are

7. TREND VALUES OF TNBPSCBs IN

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

It is clear from Table 9 that the gross NPA of TMB will be

222.78 crores in 2012-13 and Rs.274.93 crores in 2024-25.

8. TREND VALUES OF NET NPA OF

Table 10 brings out the trend value of net NPA of

9. NPA RATIOS OF TAMIL NADU BASED

Ratio of Gross NPA to Total Advances

Ratio of Net NPA to Total Advances

9.1 RATIO OF GROSS NPA TO TOTAL ADVANCES

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

Ratio of Gross NPA to Total Advances =

Gross NPA x 100

Table 12 states that the gross NPA to total advances of

is recorded by TMB which are 83.51 per cent and 17.03

Ratio of Net NPA to Total Advances =

i-Xplore International Research Journal Consortium

Net NPA x 100

International Journal of Management and Social Sciences Research (IJMSSR)

NPA to total advances of CUB during 2008-09, 0.45 per

recorded by TMB. The TMB follows KVB in mean,

Ratio of Gross NPA to Total Assets =

Gross NPA x 100

i-Xplore International Research Journal Consortium

International Journal of Management and Social Sciences Research (IJMSSR)

Table 15 briefs the ratio of gross NPA to total assets of

NPA to total assets as 0.67 per cent in 2011-12 from 6.31

It is clear from the Table 16 that the SD and CV of

9.4 RATIO OF NET NPA TO TOTAL ASSETS