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Gross NPA vs bureau 90+: why the numbers never match
You pull your Gross NPA ratio. You pull a 90+ delinquency rate from a credit bureau report. They differ, and someone asks which is right. Both can be right, because they measure different things. Comparing them without adjusting is the most common benchmarking mistake in credit risk.
Two different questions
Gross NPA ratio is gross non-performing assets divided by gross advances, for a regulated lender, under its asset-classification rules. A bureau 90+ rate is the share of accounts or balance reported to the bureau at 90 or more days past due, for a defined product and period.
Six reasons they differ
- Boundary. NPA is overdue for more than 90 days. A bureau band may be 90 and above. Loans at exactly 90 fall on different sides.
- Denominator. Gross advances for a lender, against live accounts or balance in a bureau cohort.
- Count or balance. One may be by number of accounts, the other by outstanding.
- Scope. A lender's NPA covers its whole book. A bureau figure may cover one product, one lender type or one vintage band.
- Classification rules. An NPA stays NPA until arrears are cleared under the upgrade rules. A bureau DPD can drop as soon as a payment posts.
- Timing and reporting lag. Bureau data reflects what lenders reported at a month-end, which may be some weeks before you see the report.
How to compare safely
- Write down both definitions in full: numerator, denominator, DPD boundary, count or balance.
- Rebuild your own figure on the benchmark's definition from your loan-level data.
- Compare like with like: same product, same month-end, same unit.
- If you cannot match the definition, say so beside the number.
What a benchmark entry should show
A usable benchmark shows the figure, the publisher, the period, the page it came from, and whether the definition is comparable to yours. If any one is missing, treat the number as a story, not a yardstick.
Try it on your own tables
The free tools give you the prompt, the checks and how to present the result. You enter table names only.
See the free toolsFrequently asked questions
What is the Gross NPA ratio?
Gross NPAs divided by gross advances, expressed as a percentage. It shows the share of a lender's loans that are classified as non-performing.
Is bureau 90+ the same as NPA?
No. They are related, but the boundary, scope, classification rules and denominator can differ. Rebuild your figure on the same definition before comparing.
Which one should I report to my board?
Report the regulatory figure as the headline and use bureau 90+ as context for market comparison, clearly labelled as a different measure.
Keep reading
Delinquency buckets: 1-30, 31-60, 61-90 and 90+ explained
What delinquency buckets are, how DPD maps to them, how they link to RBI's SMA categories and Ind AS 109 stages, and how to report them.
BasicsWhat is DPD (days past due) and how to calculate it
DPD counts how many days a loan is overdue. Learn the rule, a worked example with several instalments, and the mistakes that make DPD wrong.