Bank is essential to the growth of the Indian economy. In developing nations, a strong and effective banking system provides the economy with the essential financial inputs. The act of evaluating and analyzing a company's financial statements in order to make wiser financial decisions that would increase future revenue is known as financial statement analysis. Analyzing financial statements can reveal whether a company is making profits or losses. Financial statement analysis helps in identifying the trend of the business. One crucial technique for deciphering and analyzing financial information is trend analysis. The present study focused in identifying the trend of commercial banks in India. In this study it is concluded that the performance of commercial banks is in increasing trend. It is also found that the financial position of commercial banks is good as reserves and surplus, deposits and investments are increasing year by year and borrowings are decreased in the last two year which indicates proper repayme