Non-oriented slack-based decompositions of profit change with an application to Taiwanese banking

► Both the input and output sides should be taken into account when analyzing profit change. ► Non-oriented SBM in our study can extract a new component, the input side, from the product effect. ► The input side of the productivity effect and its components was never considered before. ► We have taken the Taiwanese banking sector for the periods 1994-2002 as a case study. ► Regarding ownership, public banks had the best performance in terms of profit change, on average.