Academic literature on the topic 'Solvency and profitability ratios'

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Journal articles on the topic "Solvency and profitability ratios"

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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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Sari, Putri Ratna. "FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA." JEBI | Jurnal Ekonomi Bisnis Indonesia 13, no. 2 (February 12, 2019): 28–38. http://dx.doi.org/10.36310/jebi.v13i2.100.

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The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.
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Dwiningwarni, Sayekti Suindah, Judi Suharsono, and Dian Yuliana Safitri. "Pengunaaan Analisis Rasio dalam Pengukuran Kinerja Keuangan Perusahaan pada PT. Gudang Garam Tbk." Jurnal Riset Inspirasi Manajemen dan Kewirausahaan 3, no. 1 (March 6, 2019): 43–48. http://dx.doi.org/10.35130/jrimk.v3i1.49.

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The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.
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Putri Adam, Avina, and Mayar Afriyenti. "Pengaruh Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2014-2018." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (February 26, 2020): 2391–406. http://dx.doi.org/10.24036/jea.v2i1.219.

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This study aims to analyze 1) Does the liquidity ratio affect stock returns on LQ45 companies listed on the Indonesia Stock Exchange Period 2014-2018, 2) does the solvency ratio affect the stock returns on LQ45 companies listed on the Indonesia Stock Exchange 2014-2018 Period, 3) Does the profitability ratio affect the company in returning shares to LQ45 companies listed on the Indonesia Stock Exchange. Causality design was used in this study. Secondary data used by the author is sourced from financial statement data, publication date, LQ45 companies listed on the Indonesia Stock Exchange in the 2014-2018 period were obtained from the website www.idx.co.id. Based on the results of the study found Liquidity ratios have no effect on Return, Solvency Ratios have no effect on Stock Returns, Profitability Ratios have no effect on Stock Returns and together Liquidity Ratios, Solvency Ratios and Profitability Ratios have a significant effect On Stock Returns.
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Iryani, Lia Dahlia, and Herlina Herlina. "ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENDUKUNG PEMBIAYAAN PADA PT BANK DANAMON INDONESIA, TBK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 32–40. http://dx.doi.org/10.34204/jiafe.v1i2.514.

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The performance assessment of the financial aspects of the company more frequently using financial ratio analysis techniques. This analysis requires the financial statements at least the last two years. With the financial ratio analysis will be able to determine the level of liquidity, solvency, and profitability. A research technique that used is quantitative analysis (nonstatistik). From the research result showed that the ratio of liquidity, solvency, and profitability tends to increase and financing of PT Bank Danamon Indonesia, Tbk was in a healthy state, based on the results of tests performed that financing in PT Bank Danamon Indonesia, Tbk in 2011 increased by 777 962. This is due to an increase in the level of solvency. Increased financing occurs due to the condition of PT Bank Danamon Indonesia, Tbk. in a liquid state when viewed from the level of liquidity.Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Financing
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Pakhchanyan, Suren, Jörg Prokop, and Gor Sahakyan. "Drivers of Bank Solvency, Risk Provisioning and Profitability in the Armenian Banking System." Journal of Emerging Market Finance 17, no. 3 (September 30, 2018): 307–32. http://dx.doi.org/10.1177/0972652718797815.

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The aim of this study is to examine the effects of bank-specific, regulatory and macroeconomic determinants on solvency, risk provisioning, and profitability in the Armenian banking sector. We show that abnormal loan growth is associated with a decrease in regulatory capital ratios, an increase in loan loss provisions, and a reduction in loan portfolio profitability. In addition, we observe an inverse relationship between GDP growth and bank solvency as well as profitability. Regarding regulation, we identify a decrease in regulatory capital ratios as well as a drop in profitability after the implementation of the Basel II Accord. JEL Classification: G32, G21, G28
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Setiawati, Setiawati. "ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI DI BURSA EFEK INDONESIA." Jurnal Daya Saing 4, no. 3 (December 13, 2018): 323–29. http://dx.doi.org/10.35446/dayasaing.v4i3.288.

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This study aims to analyze and assess the financial performance of the pharmaceutical sector manufacturing companies on the Indonesia Stock Exchange in the 2015-2017 period based on liquidity ratios, activity ratios, profitability ratios, and solvency ratios. This type of research uses quantitative research. This study uses secondary data in the form of company financial statements and the determination of samples using purposive sampling technique. The analysis method used in this research is financial ratio analysis. The results of the study based on the overall financial ratios both based on liquidity ratios, activity ratios, profitability ratios and solvency ratios indicate that the Sido Muncul Herbal Medicine and Pharmacy Industry has the best financial performance compared to other pharmaceutical sector manufacturing companies. Keywords: Financial Performance Analysis, Ratio Analysis
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Oktorina, Megawati, and Linda Kusumaning Wedari. "An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange." Applied Finance and Accounting 1, no. 1 (January 19, 2015): 20. http://dx.doi.org/10.11114/afa.v1i1.639.

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This study examines the effect of ownership characteristics and activities of the audit committee to audit fee. This study also uses control variables which include free cash flow, liquidity ratios, profitability ratios, solvency ratios, firm size, market -to-book value of equity, and audits quality of manufacture companies in Indonesia Stock Exchange in the year 2010 - 2012 are used as the population in this study. Data collection method used was purposive sampling. The statistical methods used to analyze the data are the multiple linear regression and results obtained indicate that managerial ownership, audit committee activity, firm size, liquidity ratios, profitability ratios affect audit fees. Meanwhile, institutional ownership, free cash flow, solvency ratio, and market -to-book value of equity do not affect the audit fees significantly.
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Simatupang, Eva Malina. "Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT." JURNAL AKUNTANSI BARELANG 4, no. 2 (July 2, 2020): 50. http://dx.doi.org/10.33884/jab.v4i2.1946.

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This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.
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Sari, Dian Indah, and Slamet Maryoso. "Analisis Kinerja Keuangan Industri Gas Yang Terdaftar di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk)." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 2 (October 2, 2019): 141–48. http://dx.doi.org/10.31294/moneter.v6i2.6165.

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Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance
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Dissertations / Theses on the topic "Solvency and profitability ratios"

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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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Velecký, Roman. "Posouzení finančního zdraví firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221807.

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This Master´s thesis deals with current financial strategies of the company "ABC s. r. o. ". For the appraisals was used various financial methods of the financial analysis. The results was used then for the suggestion on the field of the improving financial situation in the next period.
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Frejková, Daniela. "Finanční strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221506.

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This Master´s thesis assesses current financial strategies of the company „ABC, a. s.“. The evaluation was based on results from financial analysis which were essential for the proposition of financial strategies for the following period.
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Budrikienė, Rasa. "Bankroto prognozavimo modelių pritaikomumas skirtingo mokumo ir pelningumo įmonėms." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120702_112323-96129.

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Bakalauro baigiamajame darbe pritaikyti įvairūs bankroto prognozavimo modeliai bei apskaičiuoti dažniausiai naudojami mokumo ir pelningumo rodikliai, neįeinantys į modelius, tačiau turintys didelę įtaką bankroto prognozėms.
Various bankruptcy prediction models are adapted in this bachelor thesis. Generally used solvency and profitability rates, that are not part of models, but have an impact for bankrupt prediction, had been calculated.
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Martinková, Petra. "Finanční a ekonomická strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222246.

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This Master's thesis deals with current financial situation of non-profit-making organization called Nadeje o.s. For classification were applied some methods of financial analysis, whose results were applied to suggestions for financial strategy in following period.
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Foukalová, Jana. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221651.

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This master’s thesis assess the financial health of the company ORTIKA a.s. in the period of 2002 to 2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the company in future years.
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Fojtů, Kateřina. "Hodnocení finančního zdraví vybraného podniku a návrhy na jeho zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222887.

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The Diploma thesis is focused on evaluation the financial health of company by methods of financial analysis. Financial analysis will be performed by analyzing ratio system and further using analysis of absolute, ratio and differential indexes. The solutions for the company will be based on the results of financial analysis, which could help to improve actual situation of company.
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Tucker, Mark. "Applying high performance computing to profitability and solvency calculations for life assurance contracts." Thesis, University of Edinburgh, 2018. http://hdl.handle.net/1842/31166.

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Throughout Europe, the introduction of Solvency II is forcing companies in the life assurance and pensions provision markets to change how they estimate their liabilities. Historically, each solvency assessment required that the estimation of liabilities was performed once, using actuaries' views of economic and demographic trends. Solvency II requires that each assessment of solvency implies a 1-in-200 chance of not being able to meet the liabilities. The underlying stochastic nature of these requirements has introduced significant challenges if the required calculations are to be performed correctly, without resorting to excessive approximations, within practical timescales. Currently, practitioners within UK pension provision companies consider the calculations required to meet new regulations to be outside the realms of anything which is achievable. This project brings the calculations within reach: this thesis shows that it is possible to perform the required calculations in manageable time scales, using entirely reasonable quantities of hardware. This is achieved through the use of several techniques: firstly, a new algorithm has been developed which reduces the computational complexity of the reserving algorithm from O(T2) to O(T) for T projection steps, and is sufficiently general to be applicable to a wide range of non unit-linked policies; secondly, efficient ab-initio code, which may be tuned to optimise its performance on many current architectures, has been written; thirdly, approximations which do not change the result by a significant amount have been introduced; and, finally, high performance computers have been used to run the code. This project demonstrates that the calculations can be completed in under three minutes when using 12,000 cores of a supercomputer, or in under eight hours when using 80 cores of a moderately sized cluster.
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Whang, Eunyoung. "Profitability Ratio Analysis for Professional Service Firms." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/104035.

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Business Administration/Accounting
Ph.D.
The DuPont analysis is one of the most commonly used financial analysis tools for traditional businesses. It disaggregates return on equity (ROE) into profit margin (PM), asset turnover (ATO), and leverage (LEV) thereby providing value-relevant information relative to aggregated profitability. In this paper, I extend the use of the DuPont model to the professional service industry. The professional service industry has recently become one of the fastest growing segments driving the U.S. economy (USITC 2009, U.S. Census Bureau of Economic Analysis 2009). Unlike traditional businesses whose key business assets are their physical assets, professional service firms rely on human capital assets that are not recognized in the balance sheet. I introduce a profitability ratio analysis model that focuses on human capital. I validate the model by examining whether the disaggregated profitability ratios for professional service firms add relevant information over aggregated ratio in the same way as they do for traditional businesses. I use law firms as a representative segment of the professional service sector to empirically evaluate my model. I collect financial and human resource data for 81 of the 100 largest U.S. law firms from 2000 to 2007 then disaggregate profit per equity partner (PPP) into the three profitability ratios: profit margin (PM), revenue per lawyer (RPL), and leverage (LEV). I compare the absolute forecasting error (AFE) of the simple AR (1) model that uses only the current year profit per equity partner (PPP) to forecast one-year ahead profit per equity partner (PPP) and my model that uses the three profitability ratio model (PM, RPL, and LEV) of current year to forecast one-year ahead profit per equity partner (PPP). I find that using the disaggregated profitability ratios significantly improves forecasting of future profitability relative to using only profit per equity partner (PPP), analogous to similar results documented for the DuPont model in Fairfield and Yohn (2001) and Soliman (2004). I examine which firm characteristics are associated with the profitability ratios. I include four firm characteristics variables (STRUCTURE, SCOPE-INTL, SCOPE-RGNL, and SCALE) that are commonly used in economic analysis of industrial organizations. I find that the profitability ratios are systematically associated with firm characteristics that reveal information on the business models of individual firms. Leverage (LEV) is higher in law firms with non-equity partners (STRUCTURE), international focus (SCOPE-INTL), regional focus (SCOPE-RGNL), or large size (SCALE). Law firms that are large sized (SCALE) or regional focused (SCOPE-RGNL) command premium fee (high RPL) on average, but law firms with international focus or with non-equity partners do not.
Temple University--Theses
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Costa, Raquel Ferreira dos Santos Duarte. "Exploring profitability diversity through financial statement analysis." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/11622.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
The present work intends to serve Financial Statement Analysis courses’ improving students’ learning process, applying real-life examples in assessing and evaluating the ability to use and interpret fundamental data. Common-sized financial statements and other financial ratios for Portuguese and Brazilian companies, operating in three different industries, are provided. Common-sized, used for identifying the industries, allow comparisons between companies that differ in size and whose reports are presented in different currencies. Additional ratios allow a deeper understanding on Return on Equity’s drivers. Case discussion questions include industries’ structure and ROE breakdown analysis, using a variation of the DuPont Model.
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Books on the topic "Solvency and profitability ratios"

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Cummins, J. David. Regulatory solvency predictionin propert-liability insurance: Risk based capital, audit ratios, and cash flow simmulation. Philadelphia: Federal Reserve Bank of Philadelphia, Economic Research Division, 1998.

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Susan, Conant, and Life Office Management Association. Life Management Institute., eds. Managing for solvency and profitability in life and health insurance companies. Atlanta, Ga: Life Management Institute, LOMA, 1996.

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Prep pak for FLMI 371: Managing for solvency and profitability in life insurance companies. FLMI Education Program, Life Management Institute LOMA, 2001.

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Schaeffer, Gilley Sean, and Life Office Management Association. Life Management Institute. FLMI Insurance Education Program., eds. Prep pak for FLMI 371: Managing for solvency and profitability in life and health insurance companies. Atlanta, Ga: FLMI Insurance Education Program, Life Management Institute LOMA, 1996.

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Commercial banking: The relationship between profitability and capital ratios : briefing report to the Honorable William Proxmire. Washington, D.C: The Office, 1986.

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Book chapters on the topic "Solvency and profitability ratios"

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Coulon, Yannick. "Profitability and Performance Ratios." In Rational Investing with Ratios, 85–104. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-34265-4_5.

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Coulon, Yannick. "Key Liquidity and Solvency Ratios." In Rational Investing with Ratios, 47–62. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-34265-4_3.

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Rutkowska-Ziarko, Anna. "Profitability Ratios in Risk Analysis." In Contemporary Trends and Challenges in Finance, 77–88. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43078-8_7.

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Kaban, Reny Fitriana, Puji Hadiyati, and Oktanisa Rahmawati. "The effect of financial ratios to profitability bank BUKU 3 listed on Indonesia Stock Exchange." In Business Innovation and Development in Emerging Economies, 66–83. Leiden, The Netherlands : CRC Press/Balkema, [2019]: CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-7.

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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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"PROFITABILITY RATIOS." In 101 Investment Tools for Buying Low & Selling High, 227–33. CRC Press, 2000. http://dx.doi.org/10.1201/9781420033106-14.

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"Capital Structure and Solvency Measurements." In Business Ratios and Formulas, 99–112. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203155.ch6.

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MILGRAM, L. "Understanding Solvency or Coverage Ratios." In Managing Smart, 382–83. Elsevier, 1999. http://dx.doi.org/10.1016/b978-0-88415-752-6.50312-x.

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"Key Ratios for Return and Profitability." In The Art of Company Valuation and Financial Statement Analysis, 41–57. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119208020.ch2.

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"‚ÄúSome Basic Properties of Accounting Ratios‚Äù,." In Profitability, Accounting Theory and Methodology, 127–40. Routledge, 2007. http://dx.doi.org/10.4324/9780203968147.ch4b.

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Conference papers on the topic "Solvency and profitability ratios"

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Afrino, Januar, and Masdupi Erni. "Effect of Profitability Ratio, Solvency, Market Ratio, Andrisk Ratio on Stock Return." 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-19.2019.66.

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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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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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Sah, Genesis Gyasi. "Impact of working capital management on the profitability of smes through cash operation cycles in Kumasi." In The Challenges of Analyzing Social and Economic Processes in the 21st Century. Szeged: Szegedi Tudományegyetem Gazdaságtudományi Kar, 2020. http://dx.doi.org/10.14232/casep21c.8.

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A business ought to be able to breed an adequate amount of cash and cash equivalent to meet its short-term liabilities if it is to carry on and develop in business. For that reason, working capital management which helps an entity to, efficiently and effectively manage current assets and liabilities is a key factor in the company’s long-term success; without working capital, the non- current assets will not function. The better the degree to which current assets exceed current liability, the more solvent or liquid a company is likely to be. This paper observes the relationship between working capital management practices of small and medium enterprises (SMEs) and the performance and profitability of these businesses in the Kumasi Metropolis distinctively Asafo, to evaluate key ratios of industries of such working capital management policies in ensuring that current assets meets current liabilities, to assess the degree to which management of SMEs are dedicated to the effective and efficient management of working capital. The implication of the findings is that the government of Ghana should pursue policies aimed at encouraging training and improving the managerial skills of SME owner/managers as well as creating the enabling environment for the development of improved modern technologies to transform the business processes of these vital industries.
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Abdulgalimov, Abdusalim. "Optimization Of Taxation Impact On The Level Of Profitability And Solvency." In International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.467.

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Abdulgalimov, Abdusalim. "Optimization Of The Taxation Impact On Profitability And Solvency Of Organizations." In International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.468.

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Szüle, Borbála. "Solvency and profitability optimizing risk levels in well diversified insurance portfolios." In The 6th Virtual Multidisciplinary Conference. Publishing Society, 2018. http://dx.doi.org/10.18638/quaesti.2018.6.1.391.

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VICENTE, J., JOSE RAMON, and JUAN ANTONIO. "Possible weaknesses of the solvency ratios of the Basel Accords." In Third International Conference on Advances in Management, Economics and Social Science - MES 2015. Institute of Research Engineers and Doctors, 2015. http://dx.doi.org/10.15224/978-1-63248-081-1-86.

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Tucker, Mark, and J. Mark Bull. "The Application of High Performance Computing to Solvency and Profitability Calculations for Life Assurance Contracts." In 2012 SC Companion: High Performance Computing, Networking, Storage and Analysis (SCC). IEEE, 2012. http://dx.doi.org/10.1109/sc.companion.2012.140.

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Tonbul, Erhan, Gamze Tuna, and Nihal Erginel. "A NEW APPROACH: MAXIMIZING LOAD RATIOS OF VEHICLES TO MAINTAIN PROFITABILITY IN OPEN VEHICLE PROBLEMS." In 23rd International Academic Conference, Venice. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/iac.2016.023.089.

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Reports on the topic "Solvency and profitability ratios"

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Financial Stability Report - First Semester of 2020. Banco de la República de Colombia, March 2021. http://dx.doi.org/10.32468/rept-estab-fin.1sem.eng-2020.

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In the face of the multiple shocks currently experienced by the domestic economy (resulting from the drop in oil prices and the appearance of a global pandemic), the Colombian financial system is in a position of sound solvency and adequate liquidity. At the same time, credit quality has been recovering and the exposure of credit institutions to firms with currency mismatches has declined relative to previous episodes of sudden drops in oil prices. These trends are reflected in the recent fading of red and blue tonalities in the performance and credit risk segments of the risk heatmaps in Graphs A and B.1 Naturally, the sudden, unanticipated change in macroeconomic conditions has caused the appearance of vulnerabilities for short-term financial stability. These vulnerabilities require close and continuous monitoring on the part of economic authorities. The main vulnerability is the response of credit and credit risk to a potential, temporarily extreme macroeconomic situation in the context of: (i) recently increased exposure of some banks to household sector, and (ii) reductions in net interest income that have led to a decline in the profitability of the banking business in the recent past. Furthermore, as a consequence of greater uncertainty and risk aversion, occasional problems may arise in the distribution of liquidity between agents and financial markets. With regards to local markets, spikes have been registered in the volatility of public and private fixed income securities in recent weeks that are consistent with the behavior of the international markets and have had a significant impact on the liquidity of those instruments (red portions in the most recent past of some market risk items on the map in Graph A). In order to adopt a forward-looking approach to those vulnerabilities, this Report presents a stress test that evaluates the resilience of credit institutions in the event of a hypothetical scenario thatseeks to simulate an extreme version of current macroeconomic conditions. The scenario assumes a hypothetical negative growth that is temporarily strong but recovers going into the middle of the coming year and has extreme effects on credit quality. The results suggest that credit institutions have the ability to withstand a significant deterioration in economic conditions in the short term. Even though there could be a strong impact on credit, liquidity, and profitability under the scenario being considered, aggregate capital ratios would probably remain at above their regulatory limits over the horizon of a year. In this context, the recent measures taken by both Banco de la República and the Office of the Financial Superintendent of Colombia that are intended to help preserve the financial stability of the Colombian economy become highly relevant. In compliance with its constitutional objectives and in coordination with the financial system’s security network, Banco de la República will continue to closely monitor the outlook for financial stability at this juncture and will make the decisions that are necessary to ensure the proper functioning of the economy, facilitate the flow of sufficient credit and liquidity resources, and further the smooth functioning of the payment system. Juan José Echavarría Governor
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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
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