The study looked at how well banks in Cambodia managed their costs, revenues, and profits from 2010 to 2013. They used a method called Data Envelopment Analysis to measure efficiency. The results showed that, on average, banks became less efficient in managing costs over time. Revenue efficiency improved until 2012 but dropped in 2013. Profit efficiency also varied, with some improvement in 2012 but a decrease in 2013. Generally, bigger banks were more efficient than smaller ones, and foreign banks were more efficient than Cambodian banks. The findings suggest that Cambodian banks could still save costs and increase revenues and profits.