




































American Finance & Banking Review 

Vol. 5, No. 2; 2020 

ISSN 2576-1226    E-ISSN 2576-1234 

Published by CRIBFB, USA 

 

5 

COMPARISON OF FINANCIAL PERFORMANCE OF PRIVATE 

COMMERCIAL BANKS IN PAKISTAN 

 
 

Muhammad Baqir 

MBA Student 

Business Administration, Art & Social Sciences  

University of Education Lahore, Pakistan 

E-mail: baqiralisiddique@gmail.com 

 

Sajid Hussain 

MBA Student 

Department of Business Administration 

Bahauddin Zakariya University Multan, Pakistan 

E-mail: sajid.hussain6441@gmail.com 

 

K. M. Anwarul Islam 

Associate Professor 

Department of Business Administration 

The Millennium University, Dhaka, Bangladesh 

PhD Candidate 
University of Selangor, Malaysia 

E-mail: ai419bankingdu@gmail.com 

 

Rashid Waseem 

Lecturer 

Business Administration, Art & Social Sciences  

University of Education Lahore, Pakistan 

E-mail: rashid.waseem@ue.edu.pk 

 

 

ABSTRACT 

Commercial banks play an important role for the purpose of sustainable economic development 

in a country. This paper main theme to presents the comparison of financial performance 

between private commercial banks in Pakistan during the period of 2015–2019 by using the 

method of ratio analysis and some other financial indicators. Fourteen Commercial banks out of 

fifteen banks are selected for comparison of financial analysis. Due to the unavailability of data, 

the remaining one bank is not chosen for study because, yet they did not publish their final report 

in 2019. The data of ratio analysis was captured by using the final report of commercial banks, 

which are available on the bank's official websites. This study provides information about the 

different ratios which directly impact on bank performance. 

 

Keywords: Financial Performance, Commercial Bank, Pakistan, Spread Ratio, ROA, ROE. 

 

mailto:baqiralisiddique@gmail.com
mailto:sajid.hussain6441@gmail.com


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INTRODUCTION 

The financial system is important for business development and economic development of 

country, as it provides easy access to finance. Commercial banks are the main part of financial 

system. Commercial banks are financial institutions which work on the base of facility like 

funds, crafts as their basic. They act as an intermediary between capital and investment. and 

borrower money from the investor who have access amount to invest (Daiff, 1995). They 

institution that accept deposit at any time from public and financial institution are known as 

commercial bank (Shehab, 1987).Financial institution is those institution which works its major 

operation to collect money to meet the needs of the public and institution in excess for the 

purpose of lending it to the investor who wants this money (Qazwini, 1989). 

The objective of this study is to analyze the comparison between private  Commercial 

banks Performance in Pakistan during the period (2015-2019) on the basis of financial indicators 

and others measure which have direct relation with banks performance and this study also 

provide a proper guidelines to investors for the purpose of investment in future. The financial 

indicator include different types of financial ratio for evaluate the performance such are include 

Return on Asset (ROA), Return on Equity (ROE), Earning per share (EPS), Spread ratio, 

investment to total asset ratio , total debt to total asset ratio and other measured also include. The 

financial ratio is computed through the source of Annual final report which are available on 

banks official website. 

 

Commercial banks in Pakistan 

Pakistan commercial banking has grown exponentially over the years. In the first years of after 

independence commercial banks has control by foreign banks. After the period, the situation has 

changed markedly as a result of both conscious policies to boost the growth of Pakistani banks 

and structural changes in the economy. Now the banking industry in Pakistan occupy the good 

position in the form of banking service operation and number of branches .The commercial 

banking system in Pakistan is play a key role to act as intermediator between investor(who want 

required money for investment for projects) or saver (who not want to invest money in market 

and required interest)like the other countries the Commercial banks in Pakistan given different 

offers in the form of saving scheme to attract the saver and also provide different type of 

facilities discount trade bills, services render miscellaneous agency, provide remittance facilities 

and issue guarantees etc. 

 

LITERATURE REVIEW 

Recent year increase the attention, on the topic of measurement especially commercial bank 

performance (Seiford&Zhu,1999). The performance of commercial bank has been empirical 

study all over the world (Tarawneh, 2006; Halkos&Salamouris, 2004; Webb, 2003; Lacewell, 

2003; Yeh, 1996) but unfortunately not much study conduct comparison of banks performance in 

Pakistan. 

Few years ago, generally observe the performance of banks on the base of company size 

and asset but Tarawneh(2006) says that his study high profitability of banks, that’s does not 

mean always means banks have high total asset, credit, deposit and total capital. Finical 

performance of the banks also depends on efficiency in operation and asset Management. 

Normally, different ways to measure the performance of commercial banks one of them 

accounting method. (Ncube,2009) says that accounting method, mainly based on the use of 

financial ratio which are used to assess the banks performance. Sum of different Financial ratio 



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7 

 

has been used to analyze the performance of banks and other financial institution against 

benchmark and budget or combination of both methodologies (Avkiran,1995). 

Financial ratio analysis (FRA) are used different purpose, these are including check the 

bank’s profitability, indication of business liquidity that’s means company ability to cover its 

debt and check the leverage performance etc. The financial ratio helps to determine the success 

or comparison between past and recent year result (Lukam,1982).Recent year ago research in 

Australia that’s show the return on asset, interest margin, and capital adequacy ratio are directly 

impact on customer service (Duncan & Elliott,2004). 

 

METHODOLOGY 

To complete the research purpose, the data was collected from the Private   commercial banks 

annual financial report as published in the bank’s official website. The data was collected for 

Private   commercial banks which are listed by state bank of Pakistan during (2015-2019) which 

are used to collect the financial ratio and other financial measure. FRA are used to help the 

comparison between banks performance. Financial ratio can be divided in three parts. 

 

Profitability ratio/Efficiency ratio 

Return on Equity (ROE 

Return on Asset (ROA) 

Earnings per share (EPS) 

Spread Ratio 

 

Liquidity ratio 

Investment to total asset ratio 

 

Solvency ratio 

Total debt to total asset ratio 

Other financial measures are: 

Total owner Equity 

 

Institution size 

The sample of this study was 14 private commercial banks in Pakistan out of 15 banks and that’s 

representation 93.3% of population. One commercial bank is not taken as sample because they 

do not publish their final report in 2019. 

 

RESULT AND ANALYSIS 

 

Table 1. Return on Equity (ROE) 

 

Value in percentage (%) 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 16.9 14.3 11.9 12.0 12.23 13.46 

BAL 15.48 13.86 13.22 15.33 15.65 14.70 

BAHL 19.5 19.09 18.5 16.9 18.15 18.42 

FBL 17.63 15.60 14.44 13.43 14.57 15.13 



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HBL 20.64 17.47 40.90 65.84 74.78 43.92 

HBM 20.78 40.46 15.11 16.64 14.88 21.57 

JS 13.95 12.73 5.84 3.48 0.15 7.23 

SBL 3.7 4.4 5.9 5.4 5.2 4.92 

SILK (14.83) 5.55 9.0 9.65 (31.42) (4.41) 

SCB 15.1 15.6 13.3 17.3 22.9 16.84 

SNBL 12.56 10.30 9.02 9.78 9.98 10.32 

UBL 25.7 24.9 20.6 11.6 13.8 19.32 

MCB 23.21 18.94 17.65 15.48 16.84 18.42 

ASBK 24.54 22.14 19.97 14.98 20.10 20.34 

Source: Data are collected from the final report of commercial banks official website during the 

period of (2015-2019). 

 
ROE is basically collected for investors, the purpose of investment that’s show the how 

much level of profit generated against his investment. Table 1 and figure 1 both represent the 

data of return of equity during the period of 2015 to 2019 and show the five-year average 

analysis. The average result of five-year analysis shows that HBL has the highest ratio (43.92%), 

and the lowest value of roe is silk (-4.41%). 

 

Table 2.  Return on Asset (ROA) 

 

Value in percentage (%) 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 1.5 1.3 1.0 0.9 0.9 1.12 

BAL 0.93 0.88 0.87 1.11 1.26 1.01 

BAHL 1.15 1.08 0.90 0.8 0.86 0.95 

  

 

 
50 

   Average of Return on owner's Equity    
     43.92          

 40               

(%
) 30      

21.57 
       

20.34 
   

18.42 
       

19.32 18.42 
20 

 

14.7 15.13 
     16.84  

R
O

E
 13.46 

          

       
10.32 

   

       
7.23 

      

10 
      

4.92 
      

             

 0         -4.41      

 
-10 

ABL BAL BAHL FBL HBL HBM JS SBL SILK SCB SNBL UBL MCB ASBK 
      

Name of Pvt Commercial Banks 
     

            

 
 
 
 

Figure 1. Average of Return on owner's Equity 
 



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FBL 1.03 0.98 0.96 0.88 0.98 0.96 

HBL 1.6 1.32 0.27 0.4 0.49 0.81 

HBM 1.56 1.16 0.85 0.91 0.76 1.04 

JS 1.03 0.85 0.30 0.13 0.01 0.46 

SBL 0.6 0.6 0.6 0.6 0.6 0.6 

SILK (1.45) 0.55 0.75 0.77 (2.07) (0.29) 

SCB 2.2 2.1 1.7 2.1 2.7 2.16 

SNBL 0.94 0.70 0.55 0.50 0.46 0.63 

UBL 2.0 1.8 1.4 0.8 1.0 1.4 

MCB 2.63 2.16 1.86 1.50 1.59 1.94 

ASBK 1.03 0.90 0.83 0.65 0.91 0.86 

Source: Data are collected from the final report of commercial banks official website during the 

period of (2015-2019). 

 
 

ROA is basically collected for investors, the purpose of investment that’s how much level 

of profit generate the against the use of bank asset. Table 2 and figure 2 both represent the data 

of return of Asset during the period of 2015 to 2019 and show the five-year average analysis. 

The average result of five-year analysis shows that HBL has the highest ratio (2.16%), and the 

lowest value of ROA is silk (-0.29%). 

 

Table 3. Earnings per share (EPS) RS 

 

Earnings per share (EPS) RS 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 13.20 12.60 11.12 11.25 12.32 12.09 

BAL 4.73 12.60 11.12 5.99 7.15 8.31 

  

 

     Average of Return on Assets      

 3              
          2.16   

1.94 
 

              

(%
) 2           1.4   

1.12 
            

1.01 0.95 0.96 
0.81 

1.04        

0.86         

A
R

O
A

 

1 
     

0.6 
  

0.63 
  

     0.46      

0 
       -0.29      

             

              

 ABL BAL BAHL FBL HBL HBM JS SBL SILK SCB SNBL UBL MCB ASBK 
 -1    

Name of Pvt Commercial Banks 
    

         

 

 

Figure 2. Average of Return on Assets 



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BAHL 6.66 7.31 7.65 7.57 10.05 7.84 

FBL 2.78 2.83 2.98 3.19 3.98 3.15 

HBL 24.18 21.69 4.82 8.04 10.27 13.8 

HBM 7.31 5.84 5.26 5.88 6.28 6.11 

JS 1.74 1.77 0.74 0.30 0.0004 0.91 

SBL 0.43 0.54 0.73 0.68 0.68 0.61 

SILK (0.58) 0.09 0.13 0.15 (0.44) (0.13) 

SCB 2.40 2.48 2.13 2.90 4.14 2.81 

SNBL 2.01 1.70 1.51 1.62 1.73 1.71 

UBL 21.02 22.65 22.57 12.44 15.63 18.86 

MCB 22.95 19.67 18.58 18.02 20.23 19.89 

ASBK 4.00 4.14 4.18 3.52 5.57 4.28 

 

Source: Data are collected from the final report of commercial banks official website during the 

period of (2015-2019). 

 
 

EPS means how much company generates profit in against of each share of its equity. 

Table 3 and figure 3 both represent the data of earning per share during the period of 2015 to 

2019 and show the five-year average analysis. The average result of five-year analysis shows 

that MCB has the highest ratio (19.89), and the lowest value of EPS is silk (-0.13). 

 

Table 4.  Spread Ratio 

 

Value in percentage (%) 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 50.11 51.47 48.06 43.88 33.84 45.47 

BAL 46.60 50.73 51.58 53.26 48.50 50.13 

BAHL 49.34 51.61 51.53 50.87 39.00 48.47 

FBL 43.19 46.05 48.44 46.24 36.16 44.01 

HBL 55.08 57.56 54.47 48.37 38.39 50.77 

HBM 39.03 35.46 41.29 38.15 24.08 35.60 

 
 

 

     Average of Earning per share      

sh
ar

e 30             
19.89 

 

20 

           18.86  

12.09 
8.31 7.84 

 13.8          

p
er

 

10 
   6.11        

4.28 
   

3.15 
    

2.81 
   

     0.91 0.61 -0.13 1.71   

E
ar

n
in

g
             

0               

-10 
ABL BAL BAHL FBL HBL HBM JS SBL SILK SCB SNBL UBL MCB ASBK 

    

Name of Pvt Commercial Banks 
    

         
          

 
 
 

 

Figure 3. Average of Earning per share 



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JS 36.47 37.98 30.63 29.37 16.89 30.26 

SBL 39.18 37.06 32.51 35.85 27.51 34.42 

SILK 34.70 43.67 47.01 42.35 9.67 35.48 

SCB 67.73 68.27 61.56 60.34 53.99 62.30 

SNBL 41.47 39.05 34.98 32.19 20.43 33.62 

UBL 59.18 58.08 52.63 49.68 40.19 51.95 

MCB 61.34 65.01 57.68 55.23 43.10 56.47 

ASBK 40.72 42.11 44.66 42.62 30.89 41.00 

Source: Data are collected from the final report of commercial banks official website during the 

period of (2015-2019). 

 
 

Spread ratio of banks obtained through the interest income divide by interest earned. 

Table 4 and figure 4 both represent the data of spread ratio the period of 2015 to 2019 and show 

the fiver year average analysis. The average result of five-year analysis show that SCB has the 

highest ratio (62.3%), and the lowest value of JS (30.26%). 

 

Table 5.  Investment to total asset ratio 

 

Value in percentage (%) 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 54.89 55.18 55.86 49.70 51.71 53.46 

BAL 46.88 41.85 40.12 27.59 28.09 36.90 

BAHL 55.73 52.74 50.43 39.55 45.13 48.71 

FBL 45.46 37.66 36.31 35.70 32.39 37.50 

HBL 58.19 54.25 51.90 46.57 44.27 51.03 

HBM 57.39 59.74 60.04 51.48 52.22 56.17 

JS 53.11 50.00 43.33 32.55 30.34 41.86 

SBL 55.79 55.52 53.22 39.12 39.57 48.64 

  

 

      Average of Spread Ratio    

(%
) 

80          62.3   
           56.47 

60 
 50.13 48.47 

 
50.77 

     
51.95 45.47 44.01      

41         

R
a

ti
o

       

35.6 
 

34.42 35.48 33.62 
 

40 
     30.26   
           

            

20 
            

sp
r
e
a
d

             

0             

 ABL BAL BAHL FBL HBL HBM JS SBL SILK SCB   SNBL   UBL   MCB  ASBK 

     NAME OF PVT COMMERCIAL BANKS   
 
 

Figure 4. Average of Spread Ratio 



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SILK 26.68 27.76 22.93 16.65 17.62 22.32 

SCB 51.82 51.78 52.42 48.44 40.18 48.92 

SNBL 42.88 41.83 36.11 38.34 40.00 39.83 

UBL 51.37 50.39 53.70 41.62 44.38 48.29 

MCB 56.32 51.84 48.91 50.02 49.39 51.29 

ASBK 50.02 47.50 47.53 36.83 42.53 44.88 

Source: Data are collected from the final report of commercial banks official website during the 

period of (2015-2019). 

 
 

Investment to total asset ratio means how much investment contribution on total asset of 

banks. Table 5 and figure 5 both represent the data of investment to total asset ratio during the 

period of 2015 to 2019 and show the five-year average analysis. The average result of five-year 

analysis shows that HBL has the highest ratio (56.17%), and the lowest value is silk (22.32 %). 

 

Table 6. Total debt to total Assets Ratio  

 

Value in percentage (%) 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 90.99 90.58 91.43 92.05 92.21 91.59 

BAL 94.08 93.44 93.34 92.48 91.73 93.01 

BAHL 94.08 94.34 95.14 95.27 95.26 94.81 

FBL 92.94 92.12 92.07 92.74 91.22 92.21 

HBL 91.91 92.39 93.26 93.78 93.40 92.94 

HBM 92.48 92.46 93.71 94.50 94.85 93.6 

 
 

 

     Average of Investment to total asset ratio     

I
n

v
e
s
t
m

e
n

t
 t

o
 t

o
t
a
l 

 60 53.46  48.71 51.03 56.17 
41.86 

48.64 48.92 
39.83 

48.29 51.29 44.88 
  

36.9 37.5 
     

 

40 
       

a
s
s
e
t
 r

a
t
io

 

      22.32     
           

20            

0            

 ABL BAL BAHL  FBL HBL  HBM JS SBL SILK  SCB SNBL UBL MCB ASBK 

   NAME OF PVT COMMERCIAL BANKS   
 
 

Figure 5. Average of Investment to Total Asset Ratio 



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JS 92.69 93.75 95.70 96.58 96.31 95.00 

SBL 88.00 88.66 89.15 88.30 86.27 88.07 

SILK 89.05 91.07 92.10 91.85 94.76 91.76 

SCB 86.15 87.09 87.70 88.32 88.23 87.49 

SNBL 92.81 93.00 94.25 95.29 95.41 94.15 

UBL 89.21 90.23 92.06 91.99 91.07 90.91 

MCB 86.28 86.53 88.43 90.00 88.85 88.01 

ASBK 94.98 94.73 95.06 95.25 94.92 94.98 

Source: Data are collected from the final report of commercial banks official website during the 

period of (2015-2019). 

 
That’s ratio show the which banks are stronger according pay its debt obligation. Table 4 

and figure 4 both represent the total debt to total asset during the period of 2015 to 2019 and also 

show the five-year average analysis. The average result of five year analysis show that ASBK 

has the highest ratio (94.98%), and the lowest value SCB (87.49%). 

 

Table 7. Total owners’ equity 

 

Value in RS 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 89,256,457 1,006,738,28 106,716,353 107,304,833 115,350,833 103,860,460.8 

BAL 533,533,175 60,124,762 65,799,740 75,646,875 88,027,576 164,626,425.6 

BAHL 37,856,658 42,513,744 45,875,882 49,551,680 61,503,110 47,460,214.8 

FBL 30,352,473 35,008,325 39,246,470 43,498,515 55,263,873 40,673,931.2 

HBL 171,851,650 182,066,980 172,703,959 179,049,056 201,421,946 181,418,718.2 

HBM 36,827,804 39,670,450 40,498,255 37,001,956 44,237,530 39,647,199 

 
 
 

    Total debt to total Assets Ratio  

R
a

ti
o

 100  
93.01 

94.81 
92.94 93.6 

95  94.15 94.98 
   

95 91.59 92.21   91.76 90.91 
     

88.07 90       87.49 88.01 
         

A
ss

ts
          

85          

80          

to
          

 ABL BAL BAHL FBL HBL  HBM JS SBL  SILK  SCB  SNBL UBL  MCB ASBK 

Lo
a

n
  

    Name of Pvt Commercial Banks  
          

 

Figure 6. Total Debt to Total Assets Ratio 

Source: Data are collected from the final report of commercial banks official website 

during the period of (2015-2019). 
 



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JS 15,967,903 16,649,525 16,669,329 15,617,026 17,333,255 16,447,407.6 

SBL 11,844,219 12,319,524 12,708,194 12,783,755 14,179,487 12,767,035.8 

SILK 14,576,662 12,054,588 13,181,346 14,386,747 10,771,887 12,994,246 

SCB 61,950,455 61,282,293 62,936,696 62,238,369 72,916,503 64,264,863.2 

SNBL 18,191,942 18,289,227 18,504,599 17,988,874 20,213,595 18,637,647.4 

UBL 142,135,475 151,786,861 159,307,047 151,269,948 169,068,883 154,713,642.8 

MCB 137,801,938 141,626,625 153,566,377 149,277,729 168,914,783 150,237,490.4 

ASBK 26,852,943 32,576,950 32,435,491 33,508,907 42,255,844 33,526,027 

Source: Data are collected from the final report of commercial banks official website during the 

period of (2015-2019). 

 

 
Figure 7. Average of Total owner's Equity 

 

Table 7 and figure 7 both represent the data of Total owner equity during the period of 

2015 to 2019 and show the five-year average analysis. The average result of five-year analysis 

shows that HBL has the highest value of owner equity, and the lowest value of owner equity is 

SBL. 

 

Table 8. Institution size or Total Assets 

 

Value in RS 

 

Banks 

Years 

2015 2016 2017 2018 2019 Average 

ABL 9,916,655,12 1,068,945,748 1,245,712,113 1,350,598,909 1,481,121,252 1,227,608,707 

BAL 902,607,521 917,457,053 988,828,828 1,006,217,843 1,064,672,085 813,956,666 

BAHL 639,712,468 751,395,816 944,133,780 1,048,239,003 1,298,682,111 936,432,635.6 

FBL 430,072,860 444,464,661 494,933,882 5,999,914,183 629,852,657 1,599,847,649 

HBL 2,124,899,508 2,392,699,251 2,563,059,113 2,879,494,859 3,053,733,753 2,602,777,297 

HBM 489,879,108 526,606,417 644,553,779 673,395,781 859,574,522 638,801,921.4 

JS 218,475,663 264,700,493 388,308,876 456,754,076 469,820,794 359,611,980.64 

SBL 80,166,336 101,414,491 117,151,047 122,764,587 129,577,407 110,214,773.6 

SILK 133,137,259 135,033,822 166,854,532 176,570,999 205,688,080 117,589,431.8 



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SCB 447,347,791 474,752,219 513,548,602 576,081,336 619,970,585 526,340,106.6 

SNBL 253,341,829 278,520,706 322,133,976 382,497,788 442,540,782 335,807,016.2 

UBL 1,400,650,843 1,577,551,023 2,007,381,446 1,889,599,146 1,893,694,707 1,501,658,433 

MCB 1,004,410,410 1,051,813,681 1,327,311,040 1,498,130,061 1,515,152,015 1,279,363,441 

ASBK 535,866,714 619,139,193 656,708,369 706,532,042 833,208,006 670,290,864.8 

 
Total asset means the how much banks have own asset. Table 5 and figure 5 both 

represent the data of Total asset during the period of 2015 to 2019 and show the five-year 

average analysis. The average result of fiver year analysis shows that HBL has the highest value 

of asset, and the lowest value of asset is SBL. 

 

LIMITATIONS 

 As compare to other Study this Study also have limitation once of them data was not 

collected for all Private   commercial banks working in Pakistan because Summit 

banksdata 2019 were not yetupload. 

 Accuracy of research depends on the secondary data only which are issued by 

commercialbanks. 

 

DIRECTIONS FOR FURTHER RESEARCH 

 For the purpose of check the performance of commercial banks used the other methods. 

 To check the performance of banks the use of the other reaming ratio. 

 Comparison between Islamic and conventional research. 

 Covid 19 how the impact of financial performance of banks. 

 

CONCLUSION 

This study shows that each commercial bank result is change according to different ratio related 

to banksperformance. 

 According to financial ratio of five year analysis the result of return on equity, in First 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Figure 8. Average of Institution Size or Total Assets 

 

Average of institution size or Total Assets 

3,000,000,000       

2,500,000,000 

2,000,000,000 

1,500,000,000 

1,000,000,000 

500,000,000 

0 

ABL   BAL  BAHL  FBL  HBL  HBM JS SBL SILK SCB SNBL UBL MCB ASBK 

NAME OF PVT COMMERCIAL BANKS I
N

S
T

I
T

U
T

I
O

N
 S

I
Z

E
 



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16 

 

Habib bank limited is at the top, Habib metropolitan bank is the Second, Askari bank is 

the third, United bank limited is the fourth and BAHL & MCB is the fifth. 

 According to financial ratio of five-year analysis the result of return on assets, SCB is at 

the top, MCB is the second, UBL is the third, ABL is the fourth and HBM is the fifth. 

 According to financial ratio of five-year analysis the result of Earning per share, MCB is 

at the top, UBL is the second, HBL is the third, ABL is the fourth and BAL is the fifth. 

 According to financial ratio of five-year analysis the result of total debt to total asset 

ratio, JS is at the top, ASBK is the second, BAHL is the third, SNBL is the fourth and 

HBM is the fifth. 

 According to financial ratio of five-year analysis based on institution Size or Total 

Assets, HBL is at the top, FBL is the second, UBL is the third, MCB is the fourth and 

ABL is the fifth. 

 According to financial ratio of five-year analysis based on total owner’s equity, HBL is at 

the top, BAL is the second, MCB is the third, UBL is the fourth and ABL is the fifth. 

 According to financial ratio of five-year analysis based on investment to total asset ratio, 

HBM is at the top, ABL is the second, MCB is the third, HBL is the fourth and BAHL is 

the fifth. 

 According to financial ratio of five-year analysis based on Spread Ratio, SCB is at the 

top, MCB is the second, UBL is the third, HBL is the fourth and BAL is the fifth. 

 Finally, we highlight the performance of all the Private commercial banks that’s helpful 

for researcher, investor and managers. 

 

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APPENDICES 

 

 APPENDIX A: List of Private Commercial Banks  

 

Name of Private   Commercial Banks Abbreviations Branches 

Allied Bank limited ABL 1345 

Bank Alfalah BAL 699 

Bank Al Habib BAHL 702 

Faysal Bank FBL 555 

Habib Bank Limited HBL 1700 

Habib Metropolitan Bank HBM 400 

Js Bank JS 238 

Samba Bank Limited SBL 37 

Silk Bank Limited SILK 123 

Standard Chartered Pakistan SCB 61 

Soneri bank SNBL 300 

United Bank Limited UBL 1390 

Muslim Commercial Bank Limited MCB 1400 

Askari Bank ASBK 350 

 

 

 

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