Profitability, risk, and capital strength in colombian banking (2016–2024): a robust statistical benchmarking approach
DOI:
https://doi.org/10.34140/bjbv8n1-061Palavras-chave:
financial benchmarking, banking performance, profitability and risk, capital structure, colombian banking sectorResumo
Justification. Financial benchmarking has evolved toward multidimensional approaches that integrate temporal and comparative analysis, incorporating metrics of profitability, capital strength, and risk. This research responds to the need for a comprehensive evaluation of banking performance in Colombia. Objective. To analyze the financial performance of leading Colombian banks during the period 2016–2024 using a robust statistical benchmarking model. Methodology. A quantitative approach with a longitudinal and cross-sectional design was applied. Key ratios (ROA, ROE, leverage, capital strength, debt, and autonomy) were calculated using measures of central tendency, dispersion, shape, and confidence intervals. The systematization included artificial intelligence assistance for visualization and synthesis. Results. The stability bands reveal two profiles: institutions with low dispersion and solid autonomy sustained consistent returns; in contrast, those with greater volatility and rising leverage experienced breaks in the bands and losses in 2024. Discussion. The benchmarking approach translates variability into operational corridors for management: it guides leverage limits, capital allocation, and pricing and provisioning criteria; furthermore, it integrates with the bank's internal capital adequacy assessment process and with stress tests. The framework is replicable in other markets and with more frequent data. Conclusions. Equity stability and leverage control were key determinants of financial resilience, highlighting the usefulness of benchmarking for comparative analyses in complex banking environments. These insights provide a practical tool for strategic financial management and banking supervision in emerging economies.
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