Rescuing Banks in Financial Distress: A Case Study of Yes Bank Using The ‎EAGLES Model

  • Authors

    • T. Augustus Immanuel Pauldurai Professor of Practice, Department of Commerce, School of Social Sciences and Languages,‎ Vellore Institute of Technology, Vellore, Tamil Nadu
    • Dr. D. Mahila Vasanthi Thangam Associate Professor and Head, Department of Commerce and International Trade, Karunya ‎Institute of Technology and Sciences, Coimbatore, Tamil Nadu
    • Dr. Sangeetha R Assistant Professor, Department of Commerce, School of Social Sciences and Languages,‎ Vellore Institute of Technology, Vellore, Tamil Nadu
    • Dr. J. Raja Meenakshi Assistant Professor, Department of Social Sciences, School of Social Sciences and Languages, Vellore ‎ Institute of Technology, Vellore
    https://doi.org/10.14419/em5q1q81

    Received date: July 24, 2025

    Accepted date: September 1, 2025

    Published date: September 11, 2025

  • Acquisition; Advance Growth; Asset Quality; Capital Adequacy Ratio; CD Ratio; Deposit; Earning ‎Ability; Merger; Reconstruction; Strategic Quotient Ratio; Turnaround Strategy‎.

  • Abstract

    Banks play a vital role in economic development. Failure of banks will have a contagion ‎effect on the economy badly, and hence the government is taking all its efforts to prevent bank failure ‎of any sort. One of the new generation private sector banks is Yes Bank, which was started in 2004 ‎and was thought to be doing well until its huge non-performing assets came to light during the financial ‎year 2020. In this paper, the bank’s performance after the restructuring process taken by the State ‎Bank of India has been analyzed to understand the turnaround strategy, using the EAGLES model ‎of performance analysis. It is exploratory research based on secondary data and carried out for a ‎period of ten years, from the financial year 2015 to 2024. The analysis reveals that Yes Bank has made ‎a remarkable recovery in deposits, particularly in CASA and retail deposits, retail lending, and ‎profitability. To sustain this turnaround, the bank has to steer its deposit growth and retail deposits, ‎bring down the CD, concentrate on retail and SME lending, and strategically look at the asset ‎liability management to improve the interest income to interest cost ratio. Additionally, the bank ‎should continue to control operating expenses and improve fee-based income to sustain financial ‎stability‎.

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  • How to Cite

    Pauldurai , T. A. I. ., Thangam , D. D. M. V. ., R, D. S. ., & Meenakshi, D. J. R. . . (2025). Rescuing Banks in Financial Distress: A Case Study of Yes Bank Using The ‎EAGLES Model. International Journal of Accounting and Economics Studies, 12(5), 420-431. https://doi.org/10.14419/em5q1q81