Academic literature on the topic 'Liquidity – profitability – ratio analysis'
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Journal articles on the topic "Liquidity – profitability – ratio analysis"
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Widyawati, Ofi Maulidya, Nurhayati, and Kania Nurcholisah. "Pengaruh Rasio Profitabilitas dan Rasio Likuiditas terhadap Peringkat Sukuk Korporasi Perusahaan Periode 2015-2018." Jurnal Riset Akuntansi 1, no. 1 (July 6, 2021): 1–8. http://dx.doi.org/10.29313/jra.v1i1.51.
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Abstract. This study aims to determine the effect of profitability ratios and liquidity ratios on sukuk ratings for the 2015-2018 period. The sukuk rating of a company can be seen from the performance performed by the company. To measure the company's performance in this study using profitability ratios and liquidity ratios. Profitability ratio is a ratio to measure the efficiency of a company and the company's ability to generate profits. While the liquidity ratio is a ratio to measure the company's ability to meet its short-term obligations. This research is included in a quantitative descriptive study with companies listed on the Indonesia Stock Exchange (IDX) and sukuk rating agencies in Indonesia (PEFINDO) as populations. The analysis technique used in this study is multiple regression analysis. The results of this study are that profitability ratios and liquidity ratios have a simultaneous effect on sukuk ratings, profitability ratios affect sukuk ratings, and liquidity ratios affect sukuk ratings. This can be seen from the results of the t test which showed a sig value of 0.002 < 0.05 and 0.000 < 0.05.
Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan rasio likuiditas terhadap peringkat sukuk tahun periode 2015-2018. Peringkat sukuk suatu perusahaan dapat dilihat dari kinerja yang dilakukan oleh perusahaan. Untuk mengukur kinerja perusahaan tersebut pada penelitian ini menggunakan rasio profitabilitas dan rasio likuiditas. Rasio profitabilitas adalah rasio untuk mengukur efisiensi perusahaan dan kemampuan perusahaan dalam menghasilkan laba. Sedangkan rasio likuiditas adalaha rasio untuk mengukur kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Penelitian ini termasuk dalam penelitian deskriptif verifikatif dengan pendekatan kuantitatif dengan perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) dan lembaga pemeringkat sukuk di Indonesia (PEFINDO) sebagai populasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini adalah bahwa rasio profitabilitas dan rasio likuiditas berpengaruh secara simultan terhadap peringkat sukuk, rasio profitabilitas berpengaruh terhadap peringkat sukuk, dan rasio likuiditas berpengaruh terhadap peringkat sukuk. Ini dapat terlihat dari hasil uji t yang memperlihatkan nilai sig sebesar 0,002 < 0,05 dan 0,000 < 0,05.
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Suratmi and Ika Yustina Rahmawati. "The Effect of Profitability Ratio, Liquidity Ratio, Leverage Ratio, and Company Size on Sukuk Rating Corporation During 2014-2017 Periods." SHS Web of Conferences 86 (2020): 01027. http://dx.doi.org/10.1051/shsconf/20208601027.
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The purpose of this study was to destermine the effect of profitability ratios, liquidity ratios, leverage ratios, and company size toward sukuk ratings in Indonesia during 2014-2017. The independent variables in this study is profitability ratios, liquidity ratios, leverage ratios, and company size, while the dependent variable is sukuk rating. The object of this study is Corporations for the period 2014-2017, this study used 78 samples. The technique sampling method in this study used purposive sampling. The data analysis techniques used in this study is descriptive statistical tests, and logistic regression tests. The results of the analysis show that simultaneously profitability ratios, liquidity ratios, leverage ratios and company size have a significant effect on sukuk ratings. Partially the size of the company has a significant positive effect on the sukuk rating, while the profitability ratio, liquidity ratio, and leverage ratio have no significant positive effect on the sukuk rating.
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-, Irawati Junaeni. "How Big The Role of Credit Risk, Liquidity Risk and Capital Have an Effect On The Profitability of The 10 Largestt Bank in Indonesia." International Journal of Science, Technology & Management 2, no. 1 (January 27, 2021): 179–89. http://dx.doi.org/10.46729/ijstm.v2i1.146.
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The purpose of this research is to analyze how the effect of credit risk, liquidity risk, bank capital, on profitability. The ratio used to measure credit risk using the Non Performing Loan (NPL), liquidity risk using the Loan to Funding Ratio ( LFR) and bank capital using the Capital Adequacy Ratio (CAR). The sample in this study were the 10 largest banks in Indonesia based on total assets. The analysis technique used in this research is panel data regression with fixed effects. The data processing tool used in this study is the Eviews 10 program. The partial test results show that the variables of credit risk and bank capital have an effect on profitabilityas measured by Return on Assets (ROA). Credit risk shows a negative and significant effect on profitability. And bank capital has a positive and significant effect on profitability. Meanwhile, liquidity risk has no significant effect on profitability. Simultaneously, the variables of credit risk, liquidity risk and capital have an effect of 90.17% on profitability. The remaining 9.83% was influenced by other factors not examined in this study
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Akhmadi, Akhmadi, Sumantri Sumantri, and Albetris Albetris. "FINANCIAL PERFORMANCE ANALYSIS AT PT. MANDIRI SYARIAH BANK." Dinasti International Journal of Education Management And Social Science 2, no. 2 (December 24, 2020): 323–35. http://dx.doi.org/10.31933/dijemss.v2i2.667.
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Analysis of the Growth of the Liquidity Ratio, Solvency, and Profitability, the objectives are, namely, the first is to determine the condition of the Growth of the Liquidity Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The second is to determine the condition of the Growth of the Solvency Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The third is to determine the Growth of the profitability ratio at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. And lastly, to determine the condition of the Growth of the Liquidity Ratio, Solvency, and Profitability with a financial performance at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. Based on the results of research conducted at PT. Bank Syariah Mandiri Indonesia it can be concluded that the average growth Liquidity Ratio 2014-2018 period be seen from the Current Ratio approach amounted to 1, 32 %. seen from the average Growth of the Solvency Ratio for the 2014-2018 period of (1) %. And the Growth of the Profitability Ratio for the 2014-2018 period is seen from the average Growth of Net Profit Margin of 140, 04 %. Return On Investment. For an average Growth of 208, 02 %. Return On Equity has an average Growth value of 192, 48 %.
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Santoso, Tjeng Gloria, and Supatmi Supatmi. "Financial Ratio Analysis to Assess Financial Performance of the Hotel Industry." International Journal of Social Science and Business 5, no. 3 (August 7, 2021): 346. http://dx.doi.org/10.23887/ijssb.v5i3.37003.
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Analysis of financial performance can be implemented to all companies, including to hotel industries. For the last few years, there are many issues that income of hotel industry increases because of the soaring numbers of foreign and domestic tourists in Indonesia. This study aims to analyze financial ratio to assess the financial performance of hotel industry in 2015-2018. Research sample were 12 companies of 35 hotel industries that were listed in Indonesian Stock Exchange in 2015-2018. Analysis tool used in this research were liquidity ratio, profitability ratio, activity ratio, leverage ratio, and operational ratio. Research result showed good ratios; they were liquidity ratio that was indicated by current ratio, profitability ratio that was pointed by net profit margin, return on asset, and return on equity, also paid occupancy percentage on activity ratio. While the not good ratio, which was activity ratio was pointed by total asset turnover, then leverage ratio by equity multiplier, debt to asset ratio, and debt to equity ratio, also operational ratio which was showed through average room rate and food and beverage cost. Research result of hotel performance in 2015-2018 which is based on financial ratio, they are liquidity, activity, profitability, leverage, and operational, describes that hotel performance is fluctuated. Generally seen, a good ratio in this study is the liquidity ratio that is pointed by current ratio, then profitability ratio that are demonstrated by NPM, ROA, and ROE, also paid occupancy percentage in activity ratio.
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Erlina, Neti. "PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA." Jurnal Manajemen Kompeten 1, no. 1 (June 25, 2018): 13. http://dx.doi.org/10.51877/mnjm.v1i1.17.
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Effect of liquidity, solvency, profitability against mining company value in indonesian stock exchange (BEI).purpose to determine the effect of liquidity, solvency, profitability of the value mining company in indonesian stock exchange (BEI). the data used in this research is the data time series,a variabel which is used liquidity Current Ratio, Cash Ratio, Solvency Debt To Equity Ratio, Debt To Aset Ratio, profitability Net Profit Margin, Earning Pershare again the study population valueof the company is amining company listed on the indonesian stock exchange period 2009-2013. The technique of taking sample uses purposive sampling and obtained 14companies were selected as sample.the analysis technique used in this researchis to test assumtions of linear regression. including normality test heterokedastisitas test, multicolinearity test, autocorrelation test, test the hypothesis that the F test and t test.fidding indicates that the variable liquidity (Current Rasio X1,Cash Rasio X2), solvency (Debt To Asset Ratio X3, Debt To Equity Ratio X4), profitability Net Profit Margin (X5),Earning Pershare (X6) on mining company indonesian stock exchange shows influence significant together against the value of company.partial Current Rasio (X1),Cash Rasio (X2), Debt To Asset Ratio (X3), Debt To Equity Ratio (X4), Net Profit Margin (X5),Earning Pershare (X6)had no significant effect on firm value.
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Agusta, Rally Ferry, and Shinta Wahyu Hati. "Calculation of Liquidity, Solvency and Profitability Ratio in Manufacturing Company." Journal of Applied Accounting and Taxation 3, no. 2 (October 19, 2018): 110–16. http://dx.doi.org/10.30871/jaat.v3i2.765.
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This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.
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Baraja, Lutfi, and Eka Agfa Yosya. "Analysis the Impact of Liquidity, Profitability, Activity and Solvency Ratio on Change in Earnings." Indonesian Management and Accounting Research 17, no. 1 (June 19, 2019): 1. http://dx.doi.org/10.25105/imar.v17i1.4663.
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<p class="Imar-Abstract">This study aims to determine the impact of liquidity, profitability, solvency, and activity ratio on change in earnings. In this research, multiple linear regression is used to identify a change in earnings on an entity. The sample data are taken from consumer goods of manufacturing company listed on BEI for the period 2014-2017. The results of this study show net profit margin as profitability ratio have a significant effect on change in earnings. The other results show liquidity ratio measured by current ratio, activity ratio measured by total asset turnover, and solvency ratio measured by debt to equity ratio has an insignificant effect on change in earnings.</p><p class="Imar-Abstract">Keywords: Activity Ratio, Current Ratio, Debt To Equity Ratio, Net Profit Margin, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Total Asset Turnover, Change In Earnings</p><p>JEL Classification</p>
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Apriana, Velecia, and Herman Ruslim. "Dampak Rasio Keuangan Dan Good Corporate Governance Terhadap Nilai Perusahaan." Jurnal Manajerial Dan Kewirausahaan 3, no. 2 (April 8, 2021): 538. http://dx.doi.org/10.24912/jmk.v3i2.11900.
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This study aims to examine the effect of financial ratios (liquidity, profitability, and free cash flow) and good corporate governance (independent board of commissioners) on firm value by using time-series data of property and real estate companies listed in Indonesia Stock Exchange in the period of 2015-2019. The samples of this study were 33 firms (165 observations). The method used in this study is multiple panel data regression analysis using E-Views 10.0 software. Firm value is measured by Tobin’s Q, liquidity is measured by current ratio, profitability is measured by return on equity, free cash flow is measured by free cash flow ratio, and independent board of commissioners is measured by independent commissioners ratio. The results show that liquidity and free cash flow significantly influence firm value, but profitability and independent board of commissioners do not have any significant influence on firm value. Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan (liquidity, profitability, dan free cash flow) dan good corporate governance (independent board of commissioners) terhadap firm value dengan menggunakan data time-series pada perusahaan property dan real estate yang terdaftar di BEI periode 2015-2019. Sampel pada penelitian ini berjumlah 33 perusahaan (165 observasi). Metode yang digunakan dalam penelitian ini adalah panel data regression analysis menggunakan software E-Views 10.0. Firm Value diukur menggunakan Tobin’s Q, liquidity diukur menggunakan current ratio, profitability diukur menggunakan return on equity, free cash flow diukur menggunakan free cash flow ratio, dan independent board of commissioners diukur menggunakan independent commissioners ratio. Hasil penelitian menunjukkan bahwa liquidity dan free cash flow berpengaruh signifikan terhadap nilai perusahaan, tetapi profitability dan independent board of commissioners tidak berpengaruh signifikan terhadap firm value.
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SHAIBU, Ibrahim, and Chinwuba OKAFOR. "A Statistical Assessment of Liquidity Management and Profitability in a Cross Section of Deposit Money Banks in Nigeria using Panel Analysis." Archives of Business Research 8, no. 3 (March 23, 2020): 173–90. http://dx.doi.org/10.14738/abr.83.7815.
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The objective of this study was to examine the relationship between liquidity and profitability of deposit money banks in Nigeria using panel approach. The study made use of a sample size of ten deposit money banks in Nigeria. Data used for the study were sourced from the annual reports of the sampled firms and the statistical bulletin of the Central Bank of Nigeria ranging from 2006 to 2016. The liquidity indicators that were used were current ratio (current assets to current liabilities) (CRT), cash to total asset ratio (CTA), cash to total deposit ratio (CTD), liquid asset to total assets ratio (LATA), and loan to total deposit ratio (LTD), while return on assets (ROA) was used as proxy for profitability. A panel data regression model was specified and estimated. The empirical results showed that there was a positive and statistically significant relationship between cash to total asset (CTA) ratio and liquid asset to total assets (LATA) with profitability, and there was a negative but statistically significant relationship between cash to total deposit (CTD) ratio and profitability. It was also revealed that current ratio (CRT) and loan to total deposit (LTD) had a positive but statistically not significant relationship with profitability. It was recommended that the deposit money banks should not only focus on the profit maximization perception but also embrace methods that will certify effective and efficient liquidity management since its survival and sustainability depends on effective liquidity management and profitability. This will help to reduce the negative effects of the incidence of deficient and excessive liquidity.
Dissertations / Theses on the topic "Liquidity – profitability – ratio analysis"
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Kunder, Róbert. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224245.
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Master´s thesis evaluates financial situation of chosen company between years 2007 and 2011 through methods of financial analysis and analysis of enviroment of company. Financial analysis will be performed by analyzing ratio systems and analysis of absolute, differential and ratio indexes. Solutions, that might help current situation of company, will be suggested and based on results of analysis.
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Fikejzová, Jana. "Finanční analýza vybraných společností." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124946.
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The topic of this thesis is the financial analysis of companies Madeta, a. s. and Mlékárna Hlinsko, s. r. o. from 2007 to 2010. In the theoretical part are described the basic methods and techniques of financial analysis. In the practical part are applied each methods of financial analysis to the companies and after that the results are compared not only between each other but also in relation to the industry. At the end of the thesis the obtained results are evaluated.
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Dvořáček, Petr. "Hodnocení finanční a ekonomické výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222263.
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Master´s Thesis focuses assessments of financial situation of FERROKONT, s.r.o. company for years 2003 – 2008 through the use of elementary method of financial analysis. Master´s Thesis objective is suggests possible solutions for the improvement of the financial situation of this company in the coming years.
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Zwienerová, Petra. "Hodnocení výkonnosti stavební firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221449.
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The goal of this Masters thesis is performance valuation of the firm OK mont-STM Ltd., which especially produces and mounts steel constructions. On the basis of the financial analysis are recommended proposals for improvement of company performance.
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Milion, Radek. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222802.
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This diploma thesis analyzes the financial situtation of EISBERG company in years 2005 – 2009 based on selected methods of financial analysis. Diploma Thesis contains proposals for possible solutions to the detected problems, which should lead to improvement their financial situtation in the future.
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Hlaváč, Pavel. "Zhodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222094.
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This thesis deals with the evaluation of financial situation in a company ČSAD Kyjov a.s. At evaluation were used methods of financial analysis and results were essential for proposals of current situation improvements.
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Matoušek, Ondřej. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222616.
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Master´s thesis is focused on evaluation of the financial situation in Lino s.r.o. in years 2004 – 2009, using the specific indicators of financial analysis. Thesis includes proposals to improvement the situation in the firm, proposals are based on analysis of the initial situation and financial analysis.
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Nitschmann, Johanna, and William Norén. "Likvida tillgångars påverkan på lönsamhet och aktievärde : En studie av svenska företag på Nasdaq OMX Nordic Stockholm mellan 2008-2011." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19256.
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Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies. Method: The methodology for the study is key analysis through hypothesis testing and regression analysis Conclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn.Syfte: Studiens syfte är att undersöka om kassalikviditeten har en negativ påverkan på lönsamhet och aktievärde, hos företag noterade på Nasdaq OMX Nordic Stockholm mellan åren 2008 till 2011. Delsyftet är att undersöka om branschrisken har ett positivt samband med kassalikviditeten för dessa företag. Metod: Metoden för studien är nyckeltalsanalys med hjälp av hypotesprövning och regressionsanalys, för företag på Nasdaq OMX Nordic Stockholm. Slutsats: Kassalikviditeten påverkar lönsamheten i negativ riktning på hela urvalet. Inga andra slutsatser kan dras.
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Zwinsová, Jana. "Zhodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-412960.
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This diploma thesis is focused on analysis of financial situacion in the copany MOTIP DUPLI s.r.o. in years 2004-2007. By virtue of the methods of financial analysis, problems are recognized and measures to remedy the situation are suggested.
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Moučková, Michaela. "Hodnocení finanční situace podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224230.
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This Diploma thesis deals with the management of the development company Akro Real a.s., whose core business is development of small and medium-sized projects in the residential and commercial construction area. The thesis also includes a proposal of recommended measures to maintain or improve the current financial state.
Book chapters on the topic "Liquidity – profitability – ratio analysis"
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Rout, Biswajit, Pramod Kumar Patjoshi, and Sai Santoshini Khuntia. "A Study on Financial Performance Analysis of Tata Steel and Jindal Steel Works." In Start-Up Enterprises and Contemporary Innovation Strategies in the Global Marketplace, 166–79. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-4831-7.ch012.
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The present study aims to identify the financial strength and weakness of the Indian Steel and Mines industries by properly establishing relationship between the items of the balance sheet and Profit and loss account. The study has been undertaken for the period of 10 years from 2006-07 to 2015-16 and the data has been obtained from CMIE database. The Mining industry in India is a major economic activity, which contributes significantly to the economy of India. The GDP contribution of the mining industry varies from 2.2% to 2.5% only but going by the GDP of the total industrial sector it contributes around 10% to 11%. This research paper focuses on the financial performance analysis of Tata Steel and Jindal Steel Works based on liquidity, profitability, efficiency, leverage ratio and market value ratio. This will help the investor to take decision regarding investment, and the company to learn its profitability and growth prospect.
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Mališ, Sanja Sever, and Ivana Mamic Sačer. "The Impact of COVID-19 on the Business Performance and Financial Position in Hotel Industry." In Handbook of Research on the Impacts and Implications of COVID-19 on the Tourism Industry, 1–22. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8231-2.ch001.
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The hotel industry, among others, has been affected by the COVID-19 pandemic. The effect of the pandemic can be noticed through financial statements. The aim of the chapter is to analyse how the COVID-19 pandemic has affected the financial position and business performance of the hotels in a tourism-oriented country such is Croatia. The chapter covers the basic information of tourism and the features of the hotel industry in Croatia. The authors represent the sets of national recommendations for dealing with the pandemic in the tourism sector that are enriched with available macroeconomic statistical data. Further, the analysis of financial statements of the five selected hotels is presented. The analysis was done in order to provide comparative analysis of financial results in the pandemic environment (2020) and the previous year (2019). Based on the calculated liquidity, solvency, activity, economy, and profitability ratios, the authors conclude that all the mentioned ratios worsened in 2020 for all the observed hotels.
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Juárez, Fernando. "Chaos and Complexity in Financial Statements." In Chaos and Complexity Theory for Management, 1–33. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-2509-9.ch001.
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Conceptual issues and the basis for the use of financial statements from the perspective of complexity and chaos are proposed. After analyzing the implications that these perspectives have for financial statements, basic accounting equation is examined from the view of complex logic through the mechanisms of the circumscription. Besides, the phase spaces arising from the relationship between indicators of financial health, such as total assets, stakeholder’s equity, profit and loss, or cash flow at end of year, are analyzed; also, the relationship among ratios of sustainability, liquidity, and profitability is revisited. The management discussion & analysis and notes to financial statements sections of financial statements are subjected to new interpretations, based on the beliefs logic and complex and chaotic metaphorical narratives. Finally, a critical perspective on the use of chaos and complexity in the analysis of financial statements is introduced.
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Khai, Huynh Viet, Phan Thi Anh Nguyet, Phan Dinh Khoi, and Chu Van Nam. "How Credit Portfolio Diversification Affects the Profitability of Vietnamese Commercial Banks." In Corporate Governance Models and Applications in Developing Economies, 237–55. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9607-3.ch012.
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This study analyzed the impact of credit portfolio diversification on the profitability by using the data of 20 Vietnam commercial banks from 2009 to 2015. The results from feasible generalized least squares (FGLS) estimation show that the strategy of diversifying the credit portfolio increased the profitability of commercial banks. In addition, the study also indicates that the positive correlation of the ratio of owners' equity, credit growth, liquidity, assets, inflation rate with the profitability while the increase in non-performing loan decreased the profitability of these commercial banks.
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"Unit 7 Product profitability, ratio analysis, financial impacts of marketing decisions." In CIM Coursebook 01/02 Management Information for Marketing Decisions, 81–94. Routledge, 2013. http://dx.doi.org/10.4324/9780080939421-11.
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Erdogan, Seda. "The Effect of Working Capital Management on Firm's Profitability." In Advances in Environmental Engineering and Green Technologies, 244–61. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9723-2.ch013.
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Working capital management is an extremely essential issue for the healthy conduct of the sustainability of a business. The active and day-to-day nature of the short term business emporium, the ongoing necessity to substitute current assets and in the meantime to liquidate current liabilities clearly demonstrates the significance of working capital management and therefore the essential duty the financial executives carry. While an optimal strategy of working capital management is expected to positively contribute not only to the profitability of a firm but also its value; there is a trade-off between the liquidity level the firm is carrying and its profitability. The direct effect of working capital management on profitability and liquidity of firms clearly demonstrates the significance working capital management has in a firm and consequently the objective of this chapter is to find whether or not working capital management, i.e. cash conversion cycle has an effect on profitability for the publicly listed companies in Turkey using panel regression analysis.
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Syeda, Rafathunnisa. "Impact of Working Capital Management on Profitability: A Case Study of Trading Companies." In Accounting and Finance Innovations. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.99912.
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The success of any business depends on its profitability, liquidity, and solvency. Liquidity plays an important role in the successful running of a business. Many prior studies have been conducted to measure the relationship between working capital and profitability. The results showed that the high investment in inventories and receivables is associated with lower financial performance. They found a negative relationship between Return on Assets and Inventory turnover and Cash conversion cycle the present study is designed to know the direct impact of working capital on profitability by choosing the days of collection, days of payment, days inventory converts to sales and finally the cash conversion cycle. This study examines the association between the profitability and working capital using the data of 15 US trading companies for the period of 2015 to 2019. The key points in this study are firstly there exists a negative relationship between the profitability and the average collection period, the lower the average collection period higher will be the profitability, indicating that a decrease in the number of days a firm receives payment from sales affects the profitability of the firm positively. Secondly there is a highly significant positive relationship between average payment period and profitability. This implies that the longer a firm makes the payment to its creditors, the more profitable it is. Thirdly the cash conversion cycle decreases it will lead to an increase in profitability of the firm, and managers can create a positive value for the shareholders which indicates that it has been maintained. The regression analysis showed the value for the R-squared in the model is 0.584, i.e., 58.4% of the variation in the dependent variable Net Profitability is explained by the independent variables.
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Sen, Saurabh, and Ruchi L. Sen. "Impact of NPAs on Bank Profitability." In Handbook of Research on Strategic Business Infrastructure Development and Contemporary Issues in Finance, 124–34. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5154-8.ch010.
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NPA is a “termite” for the banking sector. It affects liquidity and profitability of the bank to a great extent; in addition, it also poses a threat to the quality of asset and survival of banks. The post-reform era has changed the whole structure of the banking sector of India. Now, the economy is not confined to the domestic boundary of the country. The core intention of economic reforms in India was to attract foreign investments and create a sound banking system. This chapter provides an empirical approach to the analysis of profitability indicators with a focal point on Non-Performing Assets (NPAs) of commercial banks in the Indian context. The chapter discusses NPA, factors contributing to NPA, magnitude, and consequences. By using an analytical perspective, the chapter observes that NPAs affected significantly the performance of the banks in the present scenario. On the other hand, factors like better credit culture, managing the risk, and business conditions led to lowering of NPAs. The empirical findings using observation method and statistical tools like correlation, regression, and data representation techniques identify that there is a negative relationship between profitability measure and NPAs.
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Tandon, Deepak, D. K. Batra, and Neelam Tandon. "Financial Performance and Valuation of Indian Banks." In Start-Up Enterprises and Contemporary Innovation Strategies in the Global Marketplace, 180–91. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-4831-7.ch013.
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The Indian banking sector is undergoing a phenomenal transformation through innovative business lines. The sustainability of the banks is characterized by superior performance, more prudent behavior in the finance and commerce industry. Keeping in view the diversification, valuing bank stocks is a cumbersome task. Reliability, transparency, corporate governance, Economic Value Added (EVA), Corporate Social Responsibility (CSR) are a recent buzz when ranking of the profitability of banks is to be considered by the investor. Operational efficiency, liquidity, solvency, profitability is to be weighed using metrics and evaluation of the sources and magnitude and performance of the banks. DuPont analysis/David Cole Method of bank groups comes to the rescue of the researcher to understand the profitability. The authors have evaluated sources and magnitude of performance, profitability and productivity of the listed Indian Banks. As a pilot study, data has been collected for the years 2007-2016 of three public and three private sector banks and statistical Chi-square tool has been applied to ROA, ROE and EM as variables.
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Kiracı, Kasım. "Financial Determinants Affecting Leasing Policies." In Applied Econometric Analysis, 190–213. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1093-3.ch009.
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Airline companies have started to develop strategies to increase their market share and expand their network structure with the effect of globalization. In this process, one of the most important sources of airline companies to achieve competitive advantage is aircraft. Airline companies have to increase the number of aircraft in the fleet to expand their network structure. On the other hand, the high price of aircraft has led airline companies to adopt new financing strategies. Leasing is one of the financing methods used frequently by airline companies recently. Therefore, this study focuses on the leasing policies of airline companies. In this study, it is aimed to reveal the factors affecting the leasing policies of airline companies. In this context, 26 airlines operating in the period 2000-2017 were analyzed empirically. Panel data analysis was used as the method in the study. The empirical findings of the study indicate that return on assets, asset structure, tangibility, leverage ratio, and liquidity affects the leasing policies of airline companies.
Conference papers on the topic "Liquidity – profitability – ratio analysis"
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Ahmeti, Yllka, Ardi Ahmeti, and Albina Kalimashi. "IMPACT OF LIQUIDITY MANAGEMENT ON COMMERCIAL BANKS PROFITABILITY IN KOSOVO DURING THE PERIOD 2011-2019." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.103.
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Liquidity management and its impact on the profitability of commercial banks are two issues of particular importance in the further development of the business and at the same time two sources of concern for financial managers. For this reason, this study aims to determine the impact of changes in liquidity levels on the profitability of commercial banks in Kosovo. The study is based on secondary data for nine commercial banks in Kosovo over 9 years, respectively for the period from 2011 to 2019, taken from the audited annual statements of these financial institutions. The study measures the relationship between liquidity management and profitability and its impact on profitability. In order to process the data, regression analysis and correlation were used, while the findings determine whether there is a significant relationship between liquidity management and profitability in commercial banks in Kosovo. The current ratio, the quick ratio, the cash ratio and the capital adequacy ratio have been taken as liquidity indicators, while return on assets and return on equity are considered as profitability indicators.
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González-de Julián, Silvia, Fernando Polo-Garrido, Isabel Barrachina-Martinez, and David Vivas-Consuelo. "PROFITABILITY ANALYSIS OF PUBLIC-PRIVATE PARTNERSHIP IN HEALTHCARE DELIVERY IN SPAIN." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.52.
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In the Valencian Community (Spain) there are 5 health districts managed by public-private partnerships. They are the so-called Alzira model, where the concessionaire builds and maintains the hospital facilities and provides health care services. The purpose of this paper is to address problems raised in the calculation of the limiting clause of profitability and to develop a financial statement analysis in order to assess profitability, solvency and liquidity. Results indicate that all concessionaires show very high debt-to-assets ratio, low liquidity, ROA fluctuates between 2.45% and 12.42%, and the IRR varies between 3.47% and 13.15%. Despite this, four of five concessionaries exceed the limiting clause using an “ad hoc” method as proxy of “cash flows”.
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Pavelka, Vivien, Gyöngyi Bánkuti, and Jozsef Varga. "The Comparative Analysis of the Islamic and Conventional Bank System in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01804.
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The aim of our study is the comparative analysis of the Islamic and conventional bank systems in Turkey focusing on the years of the last financial crisis. The financial crisis of 2008 shocked the world and impeached the confidence in the conventional bank systems. It drew the attention to the alternative financial forms like Islamic banking. The best known specialty of the Islamic bank system is the prohibition of interests and speculative transactions. The question is: are Islamic banks more crisis-resistant than the conventional banks? Are they really more stable? We would like to get answers for these questions through analyzing the four Islamic banks and four conventional banks with the same size in Turkey. We set up three hypothesizes:
1. The profitability of the Islamic banks was higher during the crisis than the profitability of the conventional banks.
2. The liquidity of the Islamic banks was higher during the crisis than the liquidity of the conventional banks.
3. The leverage ratio of the Islamic banks was higher during the crisis than the leverage ratio of the conventional banks.
The time horizon of the research is from 2007 to 2013 and we get the data from the annual reports of the banks.
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rahmawati, Ika, Tiara Pandansari, and Fanny Khasanah. "Liquidity Ratio Analysis, Profitability Ratio, Leverage Ratio, And Cash Flow Operations To Predict The Financial Distress In Manufacturing Companies Listed In Indonesia Stock Exchange (2015-2018)." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301126.
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Titko, Jelena. "Bank Soundness in the Latvian Banking Market." In Contemporary Issues in Business, Management and Education. VGTU Technika, 2015. http://dx.doi.org/10.3846/cibme.2015.07.
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Bank soundness is crucially important for the stability of the whole financial system. The goal of the paper is to reveal the contributing factors to bank soundness in the Latvian banking market. Multifactor regression analysis was applied as a core research method. Bank soundness was proxied by Risk index calculated for Latvian banks. Profitability, liquidity and asset quality ratios of individual banks extracted from BankScope data warehouse were used as explanatory variables. Research period covers 2007–2014. The regression model was created, based on financials of Latvian banks as for 2013. The reliability of the model was tested, using the financials from 2014 reports.
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Karcıoğlu, Reşat, Ensar Ağırman, and Durmuş Yıldırım. "The Effects of the 2008 Financial Crisis on the Financial Performance of Turkish Manufacturing Companies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01561.
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The financial crisis of 2007-2010 also known as the Global Financial Crisis and 2008 financial crisis, was considered by many economists to be the worst financial crisis since the Great Depression of the 1930’s. It contributed to the failure of key businesses, declines in consumer wealth estimated in the trillions of U.S. dollars, substantial financial commitments incurred by governments, and a significant decline in economic activity. The financial crisis of 2007/08 which began in the United States had little impact on Turkish economy in the beginning stages. However, as a result of the economic downturn in global economics, Turkish economy has been also affected by its domino effect.
The aim of this study is to characterize the impact of the 2008 global financial crisis on the financial performance of manufacturing companies listed on Borsa Istanbul, Turkey. Financial analysis will be conducted on 192 publicly listed manufacturing companies. Twelve financial ratios will be examined to determine the profitability, liquidity, activity, leverage and solvency of these companies over the period between 2006 and 2010. A data envelopment analysis will be applied to measure the performance of manufacturing firms before and after the financial crisis of 2008. Findings of this paper may be used by the managements to mitigate the effects and to enhance future performance of these companies have been uncovered. The analysis and observations will be invaluable to researchers intending to study how the manufacturing industry responds to a future slump in demand.
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Bal, Hakan. "Determinants of Capital Structure in the Construction Companies across Europe and Central Asia Region." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02465.
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This study examines the effects of asset tangibility, profitability, size and liquidity on capital structure (debt leverage) across the construction companies operating in in Europe and Central Asia region using the data between 1993 and 2019. The study documents that the capital structure and other financial ratios under study differ across countries, even in the same industry. Book leverage is found to be significantly negatively related to asset tangibility, profitability and liquidity in accordance with pecking order theory. In particular, fixed ratio has a negative effect on debt ratio in Russia and Romania, but no effect in other countries under study. The effect of size disappears when time dummy variables are introduced.
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Nurmet, Maire, Katrin Lemsalu, and Juri Lehtsaar. "Working capital in Estonian agricultural companies: analysis by size." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.050.
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The paper examines the working capital indicators to find out the differences between larger and smaller Estonian agricultural companies. In the task of working capital management, a balance between profitability and liquidity is under investigation. A higher level of current assets ensures higher liquidity, but reduces the profitability. The share of inventories in current assets is relatively high in agricultural companies, and can lead to liquidity problems in adverse circumstances. Low levels of current assets can lead to business interruptions, as insufficient stocks lead to delays in the production process, which in turn is amplified in yields or other outputs. The number of employees is used to distinguish the size of the company. The results show that the smallest agricultural companies have higher liquidity and relatively larger share of highly liquid current assets. Larger agricultural companies maintain a higher level of inventory and have a longer inventory turnover period. Smaller companies have a slightly higher share of loans in current liabilities, so they have to maintain a larger financial buffer. The cash conversion cycle is longer for the smallest and the largest agricultural companies while medium-sized companies have a shorter cash conversion cycle. Smaller companies have the longest receivables turnover, showing that they enable longer payment periods for buyers or may have difficulties collecting receivables from the production sold. Having low market power and long receivables turnover, they have relatively higher need for working capital.
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Betavia, Ade Elsa. "Analysis of Profitability, Liquidity, Dividend Policy, Growth and Asset Structure toward Capital Structure and Firm Value." In Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba-19.2019.6.
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Suhendra, Euphrasia Susy. "Factors Impacting Capital Structure in Indonesian Food and Beverage Companies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00896.
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Capital structure is directly related with the financial decision of the company. Capital structure theories seek to explain why businesses choose different mixes of debt and equity to finance their operations. The concept is generally described as the combination of debt & equity that make the total capital of firms. It usually comprises all the sources of finance that a company is utilizing to finance its operations. The aim of this study is to know the major determinants of capital structure, the factors that affect capital structure. This study has used the data from 17 food and beverages Indonesian firms over a time period of 3 years (20010-2012). Debt to equity ratio (DER) is a dependent variable which is defined as the ratio of total debt to equity of the observed company, and there are five independent variables, which are liquidity, profitability, asset tangibility, firm size, and firm growth. As a result of this study, there are two variables that have a significant effect toward Capital Structure in sector of Food and Beverages Companies; they are Liquidity and Asset Structure with significant negative correlation. The other three remaining independent variables which are Profitability, Firm Size, and Asset Growth do not have significant effect toward the Capital Structure in sector of Food and Beverages Company.
Reports on the topic "Liquidity – profitability – ratio analysis"
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Financial Stability Report - September 2015. Banco de la República, August 2021. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2015.
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From this edition, the Financial Stability Report will have fewer pages with some changes in its structure. The purpose of this change is to present the most relevant facts of the financial system and their implications on the financial stability. This allows displaying the analysis more concisely and clearly, as it will focus on describing the evolution of the variables that have the greatest impact on the performance of the financial system, for estimating then the effect of a possible materialization of these risks on the financial health of the institutions. The changing dynamics of the risks faced by the financial system implies that the content of the Report adopts this new structure; therefore, some analyses and series that were regularly included will not necessarily be in each issue. However, the statistical annex that accompanies the publication of the Report will continue to present the series that were traditionally included, regardless of whether or not they are part of the content of the Report. In this way we expect to contribute in a more comprehensive way to the study and analysis of the stability of the Colombian financial system. Executive Summary During the first half of 2015, the main advanced economies showed a slow recovery on their growth, while emerging economies continued with their slowdown trend. Domestic demand in the United States allowed for stabilization on its average growth for the first half of the year, while other developed economies such as the United Kingdom, the euro zone, and Japan showed a more gradual recovery. On the other hand, the Chinese economy exhibited the lowest growth rate in five years, which has resulted in lower global dynamism. This has led to a fall in prices of the main export goods of some Latin American economies, especially oil, whose price has also responded to a larger global supply. The decrease in the terms of trade of the Latin American economies has had an impact on national income, domestic demand, and growth. This scenario has been reflected in increases in sovereign risk spreads, devaluations of stock indices, and depreciation of the exchange rates of most countries in the region. For Colombia, the fall in oil prices has also led to a decline in the terms of trade, resulting in pressure on the dynamics of national income. Additionally, the lower demand for exports helped to widen the current account deficit. This affected the prospects and economic growth of the country during the first half of 2015. This economic context could have an impact on the payment capacity of debtors and on the valuation of investments, affecting the soundness of the financial system. However, the results of the analysis featured in this edition of the Report show that, facing an adverse scenario, the vulnerability of the financial system in terms of solvency and liquidity is low. The analysis of the current situation of credit institutions (CI) shows that growth of the gross loan portfolio remained relatively stable, as well as the loan portfolio quality indicators, except for microcredit, which showed a decrease in these indicators. Regarding liabilities, traditional sources of funding have lost market share versus non-traditional ones (bonds, money market operations and in the interbank market), but still represent more than 70%. Moreover, the solvency indicator remained relatively stable. As for non-banking financial institutions (NBFI), the slowdown observed during the first six months of 2015 in the real annual growth of the assets total, both in the proprietary and third party position, stands out. The analysis of the main debtors of the financial system shows that indebtedness of the private corporate sector has increased in the last year, mostly driven by an increase in the debt balance with domestic and foreign financial institutions. However, the increase in this latter source of funding has been influenced by the depreciation of the Colombian peso vis-à-vis the US dollar since mid-2014. The financial indicators reflected a favorable behavior with respect to the historical average, except for the profitability indicators; although they were below the average, they have shown improvement in the last year. By economic sector, it is noted that the firms focused on farming, mining and transportation activities recorded the highest levels of risk perception by credit institutions, and the largest increases in default levels with respect to those observed in December 2014. Meanwhile, households have shown an increase in the financial burden, mainly due to growth in the consumer loan portfolio, in which the modalities of credit card, payroll deductible loan, revolving and vehicle loan are those that have reported greater increases in risk indicators. On the side of investments that could be affected by the devaluation in the portfolio of credit institutions and non-banking financial institutions (NBFI), the largest share of public debt securities, variable-yield securities and domestic private debt securities is highlighted. The value of these portfolios fell between February and August 2015, driven by the devaluation in the market of these investments throughout the year. Furthermore, the analysis of the liquidity risk indicator (LRI) shows that all intermediaries showed adequate levels and exhibit a stable behavior. Likewise, the fragility analysis of the financial system associated with the increase in the use of non-traditional funding sources does not evidence a greater exposure to liquidity risk. Stress tests assess the impact of the possible joint materialization of credit and market risks, and reveal that neither the aggregate solvency indicator, nor the liquidity risk indicator (LRI) of the system would be below the established legal limits. The entities that result more individually affected have a low share in the total assets of the credit institutions; therefore, a risk to the financial system as a whole is not observed. José Darío Uribe Governor