Abstract

This study investigates a fresh strategic financial and accounting review of twelve prominent Islamic and conventional banks in Pakistan, analyzing their performance across key financial metrics. We examine 52- week range indicators such as bid/ask prices, market capitalization, trading volume, revenue, net income, and various profitability ratios to assess their market behavior, growth, and risk. Our findings reveal that banks like Meezan Bank (AZAN), United Bank Limited (UBL), and National Bank of Pakistan (NBPK) exhibit strong market presence, high revenue generation, and profitability, while others, such as the Bank of Khyber (BOK) and the Bank of Punjab (BOPU), show weaker financial health, with low profitability and limited market presence. Key insights from this comparison include AZAN’s robust market valuation, strong return on equity (ROE), and high dividend yield, suggesting it is a preferred choice for investors and customers. Conversely, BOK’s limited trading volume and poor profitability indicate challenges for both market participants and management. This study offers valuable implications for financial decisionmakers, guiding customers, investors, speculators, management, and policymakers in understanding the competitive landscape of Pakistan’s banking sector and making informed choices based on financial health, risk, and growth potential.

Keywords:Islamic banks; Conventional banks; Financial ratios; Market volatility; Accounting approach