| Variable | Coefficient | t-Statistics | Probability |
| Costexp (−1) | −0.2735 | −2.663*** | 0.010 |
| Total deposits | 0.0870 | 6.493*** | 0.000 |
| Investment securities | −0.0337 | −1.854* | 0.069 |
| Price of factors of production | 0.0731 | 2.188** | 0.033 |
| Risk weighted asset | 0.0898 | 6.162*** | 0.000 |
| Total fee income | −0.4094 | −2.305** | 0.025 |
| Total loans and advances | 0.0371 | 4.760*** | 0.000 |
| Equity capital | 0.2927 | 2.133** | 0.037 |