V.Vijaykumar, N., and Ankita Tripathi. “A Revised Paradigm for Calculating the NPA Percentage in Banks”. Indian Journal of Finance 16, no. 11 (November 1, 2022): 40–55. Accessed July 18, 2025. https://indianjournalofcomputerscience.com/index.php/IJF/article/view/172463.