📄 Abstract
Asset quality plays a critical role in determining the financial stability of banking institutions, particularly Urban Cooperative Banks (UCBs). This study examines the asset quality and Non-Performing Asset (NPA) management practices of Gudiyattam Urban Cooperative Bank Ltd. over the period 20212025. The research is based on secondary data obtained from audited financial statements and annual reports. Analytical tools such as ratio analysis, trend analysis, and correlation analysis were employed. The findings reveal a substantial reduction in Gross NPA ratio from 16.56% to 3.68%, indicating improved credit monitoring and recovery practices. The Provision Coverage Ratio increased significantly, demonstrating strong risk mitigation strategies. However, profitability indicators such as Net Interest Margin and Return on Assets showed fluctuations. The study concludes that effective credit appraisal, strong provisioning policies, and technological monitoring systems are essential for sustaining asset quality in Urban Cooperative Banks.
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📚 How to Cite:
Swathi A, Ganeshan Alias Kangaraj , ASSET QUALITY AND NON-PERFORMING ASSET MANAGEMENT: A STUDY OF AN URBAN COOPERATIVE BANK IN GUDIYATTAM , Volume 13 , Issue 3, March 2026, EPRA International Journal of Environmental Economics, Commerce and Educational Management(ECEM) ,