The purpose of this study is to discover differentiation financial performance of five shariah banks in Indonesia (such as: BNI Syariah, BRI Syariah, BJB Syariah, Bank Syariah Bukopin, and Bank Victoria Syariah) one year before spin-off activity and one year after spin-off activity. The method used in this research is Wilcoxon match pairs test with nine variables, which are asset, financing, third party funds, net incomes, and five rations (CAR, NPF, FDR, ROA and ROE). The result of this study is there are a difference in financial performance between before and after spin-off on four variables. Therefore, sharia business units should prepare themself before clause of spin-off in 2023

DOI: 10.15408/aiq.v4i2.2099