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@article{191193,
        author = {Dr. Dhavalkumar Bharatkumar Sayata},
        title = {A Comparative Study of Financial Performance of AU Small Finance Bank and Equitas Small Finance Bank},
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {12},
        number = {no},
        pages = {1090-1093},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=191193},
        abstract = {This study compares the financial performance of AU Small Finance Bank and Equitas Small Finance Bank, two leading Small Finance Banks in India, over five financial years (FY 2020-21 to FY 2024-25). Using secondary data from annual reports, investor presentations, and sources like Moneycontrol and BSE filings, the analysis focuses on key areas: profitability (Net Interest Margin, Return on Assets, Return on Equity), liquidity (Credit-Deposit Ratio, CASA Ratio), solvency (Capital Adequacy Ratio), efficiency (Cost to Income Ratio), and asset quality (Gross and Net NPA Ratios).
Findings show that AU Small Finance Bank delivered more consistent and stable performance, with steady profitability, improving operational efficiency, better liquidity, and stronger asset quality control. In contrast, Equitas Small Finance Bank started with higher margins but faced greater volatility, especially in FY 2024-25, including sharp drops in profitability and rising costs, likely due to challenges in expansion and provisions. Both banks maintained solid capital buffers and contributed to financial inclusion, but AU demonstrated a more conservative and sustainable approach, while Equitas pursued aggressive growth. The study provides insights for investors, policymakers, and stakeholders on balancing profitability with the social goals of Small Finance Banks.},
        keywords = {Small Finance Banks, AU Small Finance Bank, Equitas Small Finance Bank, Financial Performance Comparison, Profitability Ratios, Asset Quality, Cost to Income Ratio, Financial Inclusion, India Banking Sector},
        month = {},
        }