http://ar.cou.ac.bd:8080/xmlui/handle/123456789/395 2026-09-06T23:00:04Z http://ar.cou.ac.bd:8080/xmlui/handle/123456789/396 Trend of Profitability and Liquidity of Janata Bank PLC Saidul Hasan, Md. This internship report explores how the profitability of Janata Bank PLC, which is one of the largest state-owned commercial banks in Bangladesh, is determined by factors that are specific to the bank. The research encompasses 15 years of 2010-2024, and the collected secondary data is the annual report published by the bank. The independent variables are the Non-Performing Loan Ratio (NPLR), Statutory Liquidity Ratio (SLR), Capital to Risk-Weighted Asset Ratio (CRAR), Cost of Deposit Ratio (CDR) and Cost to Income Ratio (CIR), which measures profitability. The study is quantitative, descriptive and explanatory in nature with ratio analysis being used to establish trends and relationships. The results portray a very worrisome financial trend. ROA, which stood at a modest 0.77% in 2010, turned negative to-2.09% by 2024. This implies that the bank assets are no longer making it through slim returns but are actively destroying value. To employees and stakeholders, this is a constant but silent form of anxiety; the resources they are in control of are no longer benefiting them. The quality of assets has gone down in a disastrous manner. The NPLR surged from 5.24% in 2010 to an alarming 61.24% in 2024. Back of this figure are stories of people, of companies that failed, of families who failed to pay their debts, of loan officers who perhaps knew something was amiss but were helpless to do anything. Over 61 per cent of all the Taki lent is not likely to be recovered, and it puts a huge strain on recovery and legal departments. Capital sufficiency has been driven to the edge of bankruptcy. CRAR had fallen to a meager 0.93% in 2024, compared to the regulative minimum of about 10 percent by the Bangladesh Bank. This means that the bank is practically left without a capital cushion to absorb unanticipated losses. The government and depositors are left with a precariously thin safety net. The efficiency of operations has completely disintegrated. The CIR was more than 100 percent to 131.80 percent in 2024, indicating the bank has 1.32 Taki of operating expenses relative to every 1 Taki of revenue it generates. This is a bad sign in terms of academic performance. Emotionally it portrays the shattering truth of how all the attempts to bring in revenues are 7 | P a g e crushed by the escalating costs- and there is no space to make a profit. Liquidity has also turned to be precarious. SLR fell from a comfortable 39.38% in 2015 to only 13.68% in 2024. This leads to a silent yet grave issue: the capabilities of the bank to meet the demands of the customers in terms of withdrawing money and the payments with the maturity period of 30 days are seriously damaged. Both the customers and regulators might be wondering whether their money is safe. The research establishes that trend analysis have a significant influence on profitability. The hypotheses are confirmed--the asset quality is poor, the undercapitalization, the runaway operating expenses, and the liquidity management are neglected, which all affect the financial performance negatively. The acute decline experienced in 2024 does not have to be a dead end, however. It may be a turning point. The report suggests the urgent capital recapitalization by the government, a special recovery effort to deal with non-performing loans, restructuring of operational costs, reinforcing the liquidity buffer, depoliticalization of credit risk management, and establishment of gradual and predictable profitability goals based on the findings. Finally, the present report contends that the process of achieving profitability again is not only about the numbers on the balance sheet. It is concerning saving the savings of millions of people, community businesses, and restoring pride in a national institution. The path before is steep, not impossible. Behind each ratio stands a man--an anxious depositor, a hardworking worker or a desperate borrower. Janata Bank PLC can still be saved with some urgent intervention, disciplined management and with compassion. 2026-04-20T00:00:00Z