scholarly journals EVIDENCE ON THE NATURE AND EXTENT OF FALL IN OIL PRICES ON THE FINANCIAL PERFORMANCE OF LISTED COMPANIES: A RATIO ANALYSIS CASE STUDY OF THE INSURANCE SECTOR IN THE UAE

2018 ◽  
Author(s):  
Pallavi Kishore ◽  
Mariam Aslam
Keyword(s):  
Financial Performance ◽  
Oil Prices ◽  
Listed Companies ◽  
Ratio Analysis ◽  
Insurance Sector

scholarly journals Impact of Merger on Operational and HR Efficiency: A Case Study of the State Bank of India

2021 ◽  
pp. 87-99
Author(s):  
Sanjana S. Shenoy ◽  
Shailashri V. T.
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Market Performance ◽  
The State ◽  
Employee Productivity ◽  
Ratio Analysis ◽  
Performance Parameters ◽  
Secondary Sources ◽  
Asset Quality

Purpose: Analysing financial performance is one of the popular methods for measuring operational efficiency of a firm. Ratio analysis is an important tool of financial analysis. The analysis of key performance parameters enables diverse group of stakeholders to obtain information about profitability and growth prospects. Mergers and acquisitions are popular means of inorganic growth. The Indian Banking Industry has used this effective tool to consolidate and grow in size. Through M&A, acquired banks get a new name, structure, products and services. However, the risk of NPAs continues to be a major problem for banks. In order to study the effectiveness of a merger, analysing financial performance prior to and after merger becomes important. The State Bank of India merger has been taken up for the study, since following the merger there is a substantial increase in both the market share as well as asset base of the bank. Design/Methodology/Approach: This paper studies the result of mergers on financial indicators, market performance, asset quality, liquidity position and employee productivity of SBI after it merged with its 5 associate banks and BMB through ratio analysis. The ratios indicating the performance parameters have been taken from secondary sources such as moneycontrol.com, stock-financials.valuestocks.in. etc. A comparison of various financial ratios is made to determine the change in the performance parameters of the bank. Findings/Result: The study highlights reduction in profitability, increase in cost to income ratio, slight improvement in liquidity, decline in asset quality and market performance and a slight decrease in employee productivity after the merger. Originality/Value: This paper studies the effectiveness of mergers in terms of change in key financial performance parameters. Paper Type: Research Case Study based on company financial analysis.

scholarly journals Analysis of Financial Performance based on Liquidity and Profitability Ratio (Case Study on PT Unilever in period 2013-2017)

2018 ◽  
Vol 7 (4.34) ◽  
pp. 214
Author(s):  
Muhammad Ali ◽  
Diah Andari ◽  
Bunga Indah Bayunitri ◽  
Andry Ariffian ◽  
Sugiartiningsih .
Keyword(s):  
Decision Making ◽  
Financial Performance ◽  
Research Method ◽  
Good Condition ◽  
Stable Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis

This research method uses secondary data from PT Unilever's financial statements in the period 2013 to 2017, the final results of which can be used for decision making for management or outside parties that have a need for the company. The purpose of this analysis is carried out namely as a basis for making relevant decisions so that the company or interested parties have a minimum basis for decision making. The results of this analysis indicate that the company is declared to be less liquid when viewed from the results of liquidity ratio analysis based on theory, but stated either when viewed or compared with other leading companies. The results of the profitability ratio analysis are above the industry average and in practice the company is indeed in a stable condition. To compare with theory and results of conclusions based on practice, so that it can be assessed that companies use funds effectively and can be judged that the company is in good condition. 

scholarly journals Earnings per share as a measure of financial performance: Does it obscure more than it reveals?

2013 ◽  
Vol 10 (4) ◽  
pp. 265-275
Author(s):  
Johann de Wet
Keyword(s):  
Financial Performance ◽  
Shareholder Value ◽  
Listed Companies ◽  
Financial Leverage ◽  
Case Study Approach ◽  
Study Approach ◽  
Earnings Per Share ◽  
Operating Leverage

The well-known earnings per share measure is simultaneously very popular but also potentially misleading. This study briefly discusses the popularity of EPS and then outlines three limitations, namely the inability of EPS to reflect shareholder value, EPS management and an inherent bias towards positive EPS growth. A case study approach is used to analyze the EPS growth of three listed companies and the four major components of EPS growth are identified. These are inflation, increased asset investment due to retained profit and debt, operating leverage and financial leverage. It is indicated how an “ excess” EPS growth can be determined and it was found that none of the three case study companies was able to generate positive “excess” EPS growth.

scholarly journals Financial analysis and corporate governance of AA: A case study

2019 ◽  
Vol 16 (2) ◽  
pp. 19-24 ◽  
Author(s):  
Philip Law ◽  
Desmond Yuen
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Analysis ◽  
Operating Performance ◽  
Cash Flows ◽  
Ratio Analysis ◽  
Financial Leverage ◽  
Financial Reports ◽  
Good Corporate Governance

This paper evaluates AA’s financial performances by analyzing its financial reports throughout 2010 to 2012 using ratio analysis. Strengths and weaknesses are identified. Quantitative ratio analysis (liquidity measurement, profitability indicators, financial leverage/gearing, operating performance and investment valuation) indicates AA scores satisfactory among the five indicators, implying good corporate governance positively enhances financial performance. Positive cash flows reveal satisfactory liquidity positions. Results provide implications for companies to maintain better corporate governance in future.

scholarly journals Merger And Innovation To Improve Organization’s Performance In Indonesia To Fight Industrial Revolution 4.0: Case Study Merger Bank BTPN

2021 ◽  
Vol 8 (1) ◽  
pp. 90-94
Author(s):  
Diana Tambunan ◽  
Sugeng Wahyudi ◽  
Harjum Muharam
Keyword(s):  
Financial Performance ◽  
Industrial Revolution ◽  
Customer Segmentation ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Industrial Transformation ◽  
Net Profit ◽  
Banking Business

An organization will conduct a merger strategy with companies that have strong technology to overcome the challenges of industrial transformation 4.0. In 2018 Bank BTPN merged with SMBCI with the hope of strengthening banking technology so that it could serve customers of various segments with various services throughout Indonesia.This research is a case study conducted at Bank BTPN which contributes to prove whether with merger, Bank BTPN's financial performance has improved. The method used is ratio analysis by comparing the financial performance of Bank BTPN before merger and after merger and the data obtained from the 2019 Annual Report and published financial statement 2020. The results showed that the merger strategy made Bank BTPN able to use assets, funding, and technology owned by SCMBI in innovating the digital banking business of Jenius banking products, BTPN Wow! and other banking products so that the post merger of Bank BTPN's financial performance has increased rapidly both in terms of assets to be the ninth largest in Indonesia, as well as 41% increase in net profit to Rp 2.9 trillion in 2019. This research proposes the concept of business model where merged bank should take five actions: 1) Innovation Business Digital Bangking, (2) Expansion of Customer Segmentation, (3) Diversification of Products/Market, (4) Quality of Human Resources, (5)Corporate Governance. 

Unlisted Businesses are Not Financial Clones of Listed Businesses

1992 ◽  
Vol 16 (4) ◽  
pp. 57-68 ◽  
Author(s):  
Ed Vos
Keyword(s):  
New Zealand ◽  
Financial Performance ◽  
Financial Statements ◽  
Listed Companies ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis

Benchmarks for judging financial performance are often found by using financial statement ratio analysis. Ratios of the publicly listed sector are not good surrogates for those of the unlisted sector. Observations of 209 financial statements from the unlisted sector (“small”) when compared to all publicly listed companies in New Zealand for the period 1984-1987 show larger ranges and variability for the unlisted sector. Unlisted companies’ financial ratios and their correlations cannot be considered the same as those of the listed companies. Caution is required before any use is made of listed companies’ performance ratios for judgments on unlisted companies.

scholarly journals The Financial Statement Analysis of Commercial Banks in Bahrain: A case study of Ahli United Bank

2020 ◽  
Vol 3 (5) ◽  
pp. 18-31
Author(s):  
Faran Ahmad Qadri
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Descriptive Statistics ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Case Study Approach ◽  
Return On Equity ◽  
Study Approach

Financial sector of kingdom of Bahrain intensely supports the growth of the economy. It contributed 27% of Bahrain GDP in 2018.The wellbeing of an economy can be examined by financial performance of the bank. Financial performance is the result of its policies and operations in monetary terms. The aim of the study is to examine the financial performance of the banks in Kingdom of Bahrain- A Case study approach. For the evaluation of the performance of bank, secondary data was collected from the annual audited report of the bank for the period of 2011 to 2017. It focuses on two important indicators the profitability and liquidity. As the shareholders are in need to maximize their return on investment and the depositors need to get back their savings according to their needs focuses on liquidity. To measure the profitability, return on asset and return on equity is the variable and loan to deposit and loan to asset to evaluate the liquidity. For this ratio analysis is being used to measure as it is evident from the previous studies. The study used percentage analysis, descriptive statistics and correlation the result of the analysis portrayed that return on asset and return on equity are positively correlated and negatively correlated with loan to asset.

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