This article examines the formation of financial performance in the operations of commercial banks and its theoretical foundations. Scientific conclusions and approaches by foreign and local scholars aimed at identifying the specific features of the efficiency of banks' financial activities are systematized. In conducting our research, emphasis is placed on systematizing ideas advanced in international scientific studies and analyzing their impact on shaping financial performance from the perspective of countries' experiences. Scientific and practical approaches have been developed to ensure performance based on banks' financial indicators.

Financial stability, profitability, asset quality, capital adequacy

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