Comparative Ratio Analysis For Financial Performance Evaluation :, A Case Study Of The NCI Company

2018 ◽  
pp. 67
Author(s):  
Murtadha Alhilfi
Keyword(s):  
Performance Evaluation ◽  
Financial Performance ◽  
Ratio Analysis

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 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. 

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.

scholarly journals DU PONT SYSTEM ANALYSIS TO MEASURE FINANCIAL PERFORMANCE (A CASE STUDY ON PT. INDOSAT TBK IN 2016 – 2018)

2020 ◽  
Vol 2 (2) ◽  
pp. 37-45
Author(s):  
Sri Dwiningsih ◽  
Reni Sulistyowati
Keyword(s):  
Decision Making ◽  
Financial Performance ◽  
System Analysis ◽  
Financial Statements ◽  
The Other ◽  
Ratio Analysis ◽  
Performance Benchmarking ◽  
And Performance ◽  
A Company

Financial statements play a major role in a company which is used as decision making material and performance benchmarking. A successful company should have a good financial performance. The other way around, a company which does not have a good financial performance would impact on the company success. The study employs a ratio analysis called Du Pont System Analysis in which the analysis often applied to measure financial performance on company. Du Pont System Analysis is a combination of financial ratios from ratio activities and profitability in which the result shows interaction from assets profitability of the company. Object of the study is PT. Indosat Tbk in 2016 – 2018 as a Telecommunication company. There are 3 similiar companies used as a comparison to indicate PT Indosat Tbk position which are PT Telekomunikasi Indonesia Tbk, PT XL Axiata Tbk, and Smartfren Telecommunication Tbk. The study draws a conclusion that financial performance of PT Indosat Tbk is good compared to the other similiar companies but PT Telekomunikasi Indonesia has the best performance than the other.

scholarly journals ANALYSIS OF LIQUIDITY, SOLVENCY, AND PROFITABILITY RATIOS TO ASSESS THE COMPANY FINANCIAL PERFORMANCE OF PT. INDOFOOD CBP SUKSES MAKMUR, TBK

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Hendri Sembiring
Keyword(s):  
Financial Performance ◽  
Study Data ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Case Study Data

The purpose of this study was to assess the company financial performance of PT. Indofood CBP Sukses Makmur, Tbk using financial ratio analysis for the period 2016-2018. The financial ratios used are liquidity, solvency, and profitability. This type of research is a case study. Data collection techniques used are documentation and literature. The results of this study indicate that the liquidity ratio in 2016-2018 can be seen from the current ratio, which is good. The quick ratio in 2016 and 2017 results are good, while in 2018 it is not good. The cash ratio in 2016-2018 are good. The solvency ratio measured using DAR in 2016 and 2017 are not good while in 2018 is good. The DER in 2016-2018 is good. ROA profitability ratio in 2016-2018 results are not good, ROE in 2016-2018 results are not good, GPM in 2016-2018 results are good, and NPM in 2016-2018 results are not good, OPM in 2016-2018 results are not good, and ROA in 2016- 2018 results are not good. Keywords: Liquidity , Solvency, Profitability Ratios.

FINANCIAL RATIO ANALYSIS IN CONSTRUCTION INDUSTRY: AN INVESTIGATION USING MACHINE LEARNING

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Osama Salah ◽  
Maged Georgy ◽  
Atef Ragab
Keyword(s):  
Machine Learning ◽  
Performance Evaluation ◽  
Financial Performance ◽  
Evaluation Model ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Data Set ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Financial Characteristics

Financial Ratio Analysis is considered one of the most fundamental ways of evaluating performance in companies. Analysis of major financial ratios of a company can help decision-makers take early business decisions/actions that could prevent, or at least alleviate, the potential hardships in the future. This paper reviews the literature and shows that various financial models have been developed in the past to evaluate an organization’s financial performance. The paper further proposes to upgrade and extend the resources used for financial performance evaluation through employing advanced artificial intelligence (AI) techniques, with application onto Egyptian construction companies. Research methodology included the gathering of a large number of financial reports/data items from relevant companies. Six major financial ratios were determined over a number of years, based on the consolidated financial accounts and income statements. These ratios include Current Ratio, Quick Ratio, Return on Equity, and others. The use of Machine Learning (ML) techniques is then investigated to analyze those ratios and to develop a financial performance evaluation model. K-means, as an un-supervised ML technique, was utilized to cluster the collected data set into three major groups. Each group has its own unique financial characteristics. Finally, future study measures are discussed where case studies will be used to verify and explain the findings.

scholarly journals Application of TOPSIS Analysis Method in Financial Performance Evaluation: A Case Study of Construction Sector in Malaysia

2020 ◽  
Vol 6 (1) ◽  
pp. 11
Author(s):  
Zati Halwani Abd Rahim ◽  
Norasyikin Abdullah Fahami ◽  
Farah Waheeda Azhar ◽  
Hilwana Abd Karim ◽  
Siti Khatijah Nor Abdul Rahim
Keyword(s):  
Performance Evaluation ◽  
Stock Market ◽  
Financial Performance ◽  
Construction Sector ◽  
Analysis Method ◽  
Financial Ratio ◽  
Model Based ◽  
Proposed Model ◽  
Topsis Model

This research aims to propose TOPSIS model in evaluating, comparing, and ranking the Malaysian companies under the construction sector according to their financial performance using financial ratio. Previously, TOPSIS model and financial ratio as tools of measurement have been applied to evaluate, compare, and rank the financial performance of the companies. Nevertheless, there are not many researches have been done on TOPSIS model in Malaysia’s construction sector. Hence, this paper intends to fill in the loopholes by assessing the performance of the companies from the construction sector in Malaysia stock market by implementing the proposed model. Based from the findings, TOPSIS model was able to assess the companies’ financial performance and consequently rank them. The results from the study parallel with the study done by other investment agencies. Therefore, this method can be opted to substitute the fundamental and technical valuation that is commonly utilised by the investment analysts.

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