The study looked at what factors affect how profitable commercial banks in India are. They used data from 108 banks from 1999 to 2011. The results showed that different things impact the profitability of banks, like their size, ownership, and the economic environment. For example, private and foreign banks make more money when they take on more risk. Having more capital makes all banks more profitable. The study also found that overhead costs can affect profits differently for different types of banks. Overall, the study showed that both internal factors within the banks and external economic factors play a role in determining how profitable a bank is in India.