Porównanie rentowności wybranych banków komercyjnych w Polsce w latach 2021-2024
Comparison of the Profitability of Selected Commercial Banks in Poland in 2021-2024

Summary/Abstract: The aim of this article is to assess and compare the profitability of selected commercial banks operating in Poland between 2021 and 2024. The assessment is based on selected financial indicators, taking into account the macroeconomic context and regulatory environment. The study covered three institutions of significant importance to the domestic banking system: PKO Bank Polska S.A., Santander Bank Polska S.A., and mBank S.A. The theoretical section discusses the essence of banking profitability and the importance of return on equity (ROE), return on assets (ROA), and net interest margin (NIM) as fundamental measures for assessing banks' financial efficiency. Furthermore, the article presents the impact of monetary policy, inflation, and supervisory regulations on the functioning of the banking sector. The empirical analysis demonstrated that all the institutions studied increased their asset value during the analysed period, although the dynamics of this increase varied. Santander Bank Polska S.A. demonstrated the most significant enhancement in profitability, which can be attributed to the intensification of lending activities and an increase in the net interest margin. PKO Bank Polska S.A. maintained relatively stable financial results, supported by broad business diversification and economies of scale. In the case of mBank S.A., negative profitability ratios in 2021-2022 were a consequence of high costs related to the legal risk associated with the foreign currency loan portfolio, while a significant improvement in results was observed in 2023-2024. The results demonstrate significant variation in profitability levels between the analysed banks, emphasising the importance of macroeconomic factors and management decisions in shaping their financial results.

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