Literature review

(Subhas chandra sarkar, 2018) in his research titled as “IMPACT OF NPAS ON THE
PERFORMANCE OF UCO BANK: A STUDY” found out that The Non-performing assets
(NPAs) of UCO Bank are high, which means a large amount of money is tied up and not
generating any income. This affects the bank's profitability, as the bank is not able to use the
money to generate revenue. It also affects the bank's liquidity, as the money is not available to
meet the bank's obligations. Additionally, the high NPAs require significant management
involvement, as the bank has to manage the recovery of the loans or assets that are not generating
income. The problem of NPAs is not limited to UCO Bank, but is a widespread issue in the
Indian banking sector, and has a negative impact on the economy as a whole.

(Tushar patil, 2019) in his research titled as “NON-PERFORMING ASSETS: A STUDY OF

SHREE WARANA COOPERATIVE BANK LTD. WARANANAGAR” it was found the
Warananagar & Vadgaon branches are expanding their loan and advance offerings and have seen
a growth trend. The Kodoli branch initially had a constant level of loans and advances but saw an
increase in 2015-16. Meanwhile, the Paragon & Kini branches show variability in their loans and
advances, indicating potential instability in these operations. The overall increase in the Gross
NPA for the bank is concerning, as it signals potential loan defaults and issues with asset
recovery.

(Karak, 2018) in his research titled as “MANAGEMENT OF NON-PERFORMING ASSETS

OF DISTRICT CENTRAL CO-OPERATIVE BANK” it was found that The observation
suggests that the actual values of NNPA (Net Non-performing Assets) in relation to Total Assets
show a strong positive correlation with their corresponding trend values. This means that the
trend of NNPA in relation to Total Assets is in line with the actual values, indicating that the
issue is not improving or worsening over time. However, it is also noted that there is no
correlation between the actual and trend values, meaning that the changes in actual values are not
necessarily consistent with the trend. The overall picture of NPA management in the bank under
study is not satisfactory, implying that there are problems with the management of NPAs. This
could be due to a number of reasons, such as decreased recovery rates or increased additions to
NPAs, indicating that the bank is not effectively addressing the issue. This could lead to further
problems for the bank, including decreased profitability and potential issues with liquidity and
management involvement.

(Selvaraju, 2018) in his research titled as “NON-PERFORMING ASSETS (NPAS) OF URBAN

CO-OPERATIVE BANKS (UCBS) IN COIMBATORE DISTRICT OF TAMIL NADU: AN
EMPIRICAL STUDY” it was found that A framework was developed to understand the nature
of Non-Performing Assets (NPAs) in Urban Cooperative Banks in India, with a particular focus
on banks in Coimbatore District. The study found that the level of NPAs in these banks is
alarmingly high, which could have a negative impact on the overall operations and stability of
these banks. As a result, it is crucial that the trend of NPAs is closely monitored and efforts are
made to reduce the amount of NPAs. This could involve better loan recovery processes,
improved risk management strategies, and increased transparency in lending practices to ensure
that loans are made to borrowers who have the ability to repay them. By reducing the level of
NPAs, the banking operations in Coimbatore District can become more stable and profitable,
leading to better outcomes for both the banks and their customers.

(Pallavi Singh Yadav, 2019) in her research titled as “IMPACT OF NON-PERFORMING

ASSETS (NPAS) ON ASSETS TURNOVER RATIOS OF PUNJAB NATIONAL BANK
LIMITED” The study found that the performance of Punjab National Bank Limited with regards
to Non-performing Assets (NPAs) is inconsistent, showing fluctuations in the level of NPAs.
The high level of NPAs places a strain on the bank's ability to recycle funds, leading to reduced
lending capacity. This results in lower interest income, negatively impacting the bank's
profitability and potentially affecting the broader economy. The inconsistent performance of
NPAs highlights the need for better risk management and loan recovery strategies to ensure the
stability and profitability of the bank.
Sr Author year Topic Objective Findings Retrieval
no. date
1. Sanjay 2018, Impact of The analysis The study 29
Dawn, International NPAs on the
of UCO found that January ,
Subhas Journal of Performance
Bank's UCO Bank 2023
Chandra Trend in of UCO NPAs aims has a high
Sarkar Scientific Bank: A to evaluate amount of
Research and Study the impact funds blocked
Development on bank in Non-
performance performing
and recovery Assets
efforts. The (NPAs),
results will which
inform negatively
strategies to impacts
reduce profitability,
NPAs and liquidity, and
improve the management.
bank's
financial
performance.
2. Tushar 2019, Non- The study The study 29
Patil, Prof. International Performing aims to found that January ,
Sagar Sutar Journal of Assets: A understand Warananagar 2023
Trend in Study of NPAs, & Vadgaon
Scientific Shree examine branches
Research and Warana causes of have
Development Cooperative NPAs in increasing
Bank Ltd. banks, and loans and
Warananagar analyze the advances.
NPA Kodoli
position of branch had
five constant
branches loans and
from 2013- advances
14 to 2015- until 2015-16.
16. Paragon &
Kini branches
have
fluctuating
loans and
advances.
The bank's
Gross NPA
increased,
negatively
 affecting
performance.

3. Subhas 2018, Indian Management The The study 29

Chandra Journal of of non- objective of found a January ,
Sarkar, Accounting. performing the study is strong 2023
Dilip Assets of to analyze positive
Kumar, district the trend of correlation
Karak central NPAs in between
cooperative BDCCBL, actual and
bank located in trend values
Burdwan, of NNPA to
West Total Assets,
Bengal, but a lack of
using both correlation
physical and between
financial actual and
indicators. trend values.
The NPA
management
of the bank
under study
was not
satisfactory,
likely due to
poor NPA
management,
resulting in a
decrease in
recovery rate
or an increase
in NPAs.
4. P. 2018, Non- The The aim of 29
Selvarajus Asian Performing objective of the study is to January ,
Journal of Assets this study is provide a 2023
Managerial (NPAs) of to analyze framework
Science Urban Co- the Non- for
operative Performing understanding
Banks Assets NPAs in
(UCBs) in (NPAs) in Urban Co-
Coimbatore Urban operative
District of Cooperative Banks in
Tamil Nadu: Banks in Coimbatore
An Coimbatore District and
 Empirical District, to highlight
Study Tamil Nadu. the need to
The study monitor and
focuses on reduce NPAs
the for the
classification stability of
of assets, banking
sector-wise operations.
analysis,
gross and net
NPAs, etc.
5. Pallavi 2019, Impact of The study The study 29
Singh Think India Non- aims to aims to January ,
Yadav, Raj journal Performing analyze the evaluate the 2023
Kumar Assets assets of performance
Thathera (NPAs) on Punjab of PNB Ltd.
Assets National based on
Turnover Bank NPAs and to
Ratios of Limited, analyze the
Punjab calculate and impact of
National interpret the NPAs on the
Bank assets bank's asset
Limited turnover turnover and
ratio, profitability.
evaluate the The high
impact of NPAs restrict
NPAs on the the bank's
assets ability to lend
turnover and and generate
provide interest
suggestions income,
to reduce the which in turn
level of impacts the
NPAs. bank's overall
financial
performance.