Profitability of Ukraine's Banking System Before and During the Full-Scale War, 2009-2026

This dataset tracks the profitability of Ukraine's banking system from 2009 to 2026: return on assets (ROA) and return on equity (ROE), actual reported net profit and its income/expense components, and the structure of banking system income by source (interest, fee and commission, other). IMPORTANT DATA CAUTION: sheet 01 contains an "Estimated_Net_Profit" column taken directly from the NBU source table, which the NBU itself derives as ROA multiplied by average assets. This estimate can diverge substantially from the actual reported net profit figure in sheet 02 for the same year - for example, for 2022 the estimate in sheet 01 is 84.0 billion UAH while the actual reported net profit in sheet 02 is 21.9 billion UAH. Researchers should treat sheet 02 (Net_Profit_UAH_mn) as the authoritative net profit figure and use the sheet 01 estimate only where an ROA-implied approximation is specifically needed. This distinction and its likely cause (within-year currency devaluation affecting the averaging basis) are documented in full in the Dictionary sheet. METHODOLOGY & SOURCES Data were manually compiled from official statistics published by the National Bank of Ukraine (NBU). No adjustments were made beyond currency conversion at the official NBU exchange rate for the corresponding year; the estimation methodology behind the Estimated_Net_Profit column belongs to the NBU source table itself and is reproduced, not created, here. Sources accessed August 2026: - National Bank of Ukraine, Supervisory statistics - Key performance indicators of Ukrainian banks: https://bank.gov.ua/ua/statistic/supervision-statist - National Bank of Ukraine, Income and expenses of Ukrainian banks (part of supervisory statistics): https://bank.gov.ua/ua/statistic/supervision-statist FILE STRUCTURE - Ukraine_Banking_Sector_Profitability_ROA_ROE_2009_2026.xlsx - 00_Dictionary: defines every variable, including the caution above - 01_ROA_ROE_Estimated: ROA, ROE, and the NBU's own ROA-based profit estimate, 2017-2026 (10 observations) - 02_Income_Expenses_Profit: total income, expenses, provisions, and actual reported net profit, 2009-2025 (17 observations) - 03_Income_Structure: income by source as a percentage of total, 2009-2025 (17 observations) - README.txt - this file. CONTACT INFORMATION Illia Kyselov, PhD in Law Associate Professor, Department of Law, Bohdan Khmelnytsky Melitopol State Pedagogical University, Zaporizhzhia, Ukraine CMSA (R), FPWMP (R), and BIDA (R) (Corporate Finance Institute) Email: [e-mail] The author is open to collaboration on Scopus-indexed publications and further research using Ukrainian economic and financial statistics. Inquiries regarding this dataset, potential co-authorship, or data requests are welcome.