Xudoyberdiyev Ulug‘bek Bank-moliya akademiyasi magistranti

Аннотация

The article focuses on the examination and evaluation of analytical methodologies tailored for assessing profitability within the commercial banking sector of Uzbekistan. Profitability assessment in commercial banks involves a comprehensive analysis of financial performance. It introduces novel ratios and decompositions, shedding light on various aspects of financial performance. By scrutinizing various methodologies and approaches, the research aims to provide insights into the effectiveness and applicability of these tools in assessing the financial performance of banks operating within the Uzbekistan market. Through comprehensive analysis and empirical investigation, the study endeavors to contribute to a deeper understanding of the factors influencing profitability in the banking sector of Uzbekistan, thereby offering valuable implications for industry stakeholders, policymakers, and researchers. Keywords: ROA, ROE, CAR, Bank Capital, Deposit, Lending, Risk, Profitability, financial statement analysis. Аннотация. Статья посвящена рассмотрению и оценке аналитических методологий, предназначенных для оценки прибыльности коммерческого банковского сектора Узбекистана. Оценка рентабельности коммерческих банков предполагает комплексный анализ финансовых показателей. В нем представлены новые коэффициенты и разложения, проливающие свет на различные аспекты финансовых показателей. Путем тщательного изучения различных методологий и подходов исследование направлено на предоставление информации об эффективности и применимости этих инструментов при оценке финансовых показателей банков, работающих на рынке Узбекистана. Посредством всестороннего анализа и эмпирических исследований исследование призвано способствовать более глубокому пониманию факторов, влияющих на прибыльность банковского сектора Узбекистана, тем самым предлагая ценные выводы для заинтересованных сторон отрасли, политиков и исследователей. 93 Ключевые слова: ROA, ROE, CAR, банковский капитал, депозит, кредитование, риск, рентабельность, анализ финансовой отчетности. The profitability of a commercial bank is an important factor to measure its comprehensive development level. As an important part of Uzbekistan’s financial system, commercial banks fully play the four major functions of credit intermediary, payment intermediary, economic regulation and financial services and play a vital role in the stable development of the national economy and the optimal allocation of resources. However, with the continuous advancement of Uzbekistan’s interest rate marketization, the risks faced by commercial banks have gradually increased and the uncertainty of interest rate fluctuations has made competition among commercial banks more intense. At the same time, a series of factors such as the prosperity and development of the Internet financial industry and the increasingly open financial market are severely impacting the development of traditional physical banking. Commercial banks must have more advanced management systems and efficient asset utilization in order to invincible in the fierce market competition. Profit maximization is one of most important objectives of commercial banks because survive and face competition in competitive business environment at long term. How to accurately measure the profitability of the bank, to achieve the increase of shareholder wealth and the sustainable operation of the bank, is of great significance to the entire financial market. There are several analytical tools available for profitability assessment, each offering unique insights into different aspects of a business's financial performance. By leveraging these analytical tools effectively, banks can identify strengths and weaknesses in their operations, capitalize on opportunities for growth, and navigate challenges with confidence and agility. The profitability indicators of the Banking system of Uzbekistan are presented in the table below. Profitability indicators of banking sector In billion UZS Income and expenses of the banking system 01.09.2023 y. 01.09.2024 y. Interest income 54,831 71,854 Interest expenses 36,189 50,131 Interest margin 18,642 21,723 Non-interest income 27,640 33,992 Non-interest expense 7,660 14,148 Operating expenses 12,028 14,346 Non-interest income (loss) 7,952 5,499 Allowance for probable loan and leases losses 14,319 13,789 Evaluation of non-credit losses 3,573 4,304 94 Net profit (Loss) before Tax 8,702 9,128 Expense regarding income tax 2,098 1,919 Net profit (loss) 6,604 7,209 Profitability indicators of the banking system Return on assets (ROA) 2.3 2.0 Return on equity (ROE) 11.8 10.6 Ratio of net interest income to total assets 4.6 4.5 Ratio of net interest income from loans to total 6.3 6.4 loans Ratio of net interest income to total liabilities 5.3 5.2 Ratio of net interest margin to total assets 4.9 4.8 In this thesis, we delve into the realm of analytical tools utilized by commercial banks to assess profitability, focusing on key metri