Furthermore, Wetmore (2004) illustrate The relationship between liquidity risk and cost-to-income ratio. From his study it was found that cost-to-income ratio has been increased during the period which facilitated a change in asset/liability management practices. A positive relation between market risk and loan-to-deposit risk has also been found from that study. Therefore, Berger 1995 argued that, higher capital adequacy ratio is reduced the risk of bankruptcy also reduce a banks cost of fund, both by reducing the price fund and the quantity of funds required, thus improving a bank’s net interest income which generates profitability. The liquidity ratio and capital adequacy ratio is also important to consider because it has a link between commercial banks return. This study also concludes that, to maintain proper risk management and realizing larger amount of profit bank also should consider liquidity ; capital adequacy ratio.