Net Interest Margin (NIM)

The gap between what a bank earns on loans and what it pays on deposits, expressed as a percentage of its earning assets, and the single biggest driver of a bank's profit.

What It Means

Net Interest Margin (NIM) is the gap between what a bank earns on the money it lends and what it pays on the money it borrows, mainly deposits, expressed as a percentage of its average earning assets. It's the single number that best captures how profitable a bank's core lending business is, separate from one-off gains or fee income.

Formula

Net Interest Margin = (Interest Earned − Interest Paid) / Average Earning Assets × 100

Interest Earned
Total interest income from loans, advances, and investments
Interest Paid
Total interest expense on deposits and borrowings
Average Earning Assets
The average value of assets generating interest income over the period

Example

Say a bank earns ₹9,000 crore in interest income on loans and investments in a quarter, pays ₹5,000 crore in interest on deposits and borrowings, and holds average earning assets of ₹1,00,000 crore over that period. Its NIM works out to (9,000 minus 5,000) divided by 1,00,000, times 100, which is 4%. A NIM around that level is typical for a large Indian private bank; a lender with a riskier loan book can run meaningfully higher.

Warning

A higher NIM isn't automatically a better bank. It can also mean the bank is lending to riskier borrowers at higher rates, which shows up later as bad loans if that risk doesn't pay off.