This article presents a comparative analysis of the financial performance of State Bank of India (SBI) and ICICI Bank, based specifically on three key financial ratios: Net Profit Margin Ratio (profitability), Current Ratio (liquidity), and Asset Turnover Ratio (efficiency). The study aims to evaluate and contrast the banks’ ability to generate profit, maintain short-term liquidity, and efficiently utilize assets. By focusing on these specific ratios, the analysis provides targeted insights into the operational and financial effectiveness of a leading public sector bank versus a private sector counterpart.