Determinants of Bank Profitability: Evidence from Commercial Banks of Bangladesh, A COMPARATIVE STUDY OF ISLAMIC AND CONVENTIONAL BANKING IN THE GAMBIA (CASE STUDIES OF THE AGIB BANK LTD AND TRUST BANK LTD), Profitability of Public Sector Banks in India : A Study of Determinants. Asset yields of Omani commercial banks dur, 5% in most of the five years for whic. There is mixed evidence on the efficacy of regulations aimed at reducing new bank fragility. LITERATURE REVIEW . The main focus of this comparative study is to evaluate and measure the differences in the financial performance of the two dissimilar banking systems (Islamic banking and conventional banking) operating in The Gambia covering the period 2008 to 2017. Debt Coverage Ratio Comment: On the trailing twelve months basis Commercial Banks Industry 's ebitda grew by 5.13 % in 3 Q 2020 sequentially, while total debt decreased, this led to improvement in Industry's Debt Coverage Ratio to 0.95 , Debt Coverage Ratio remained below Commercial Banks Industry average. Previous researchers have classified firms into discrete categories of financial constraint and relate these classifications to accounting variables. Similarly year 2000 and, equity in these years. banks must manage liquidity stocks and flows in the most profitable manner that does not jeopardise financial stability. long term loans with short term deposits. The "Profitability of Public Sector Banks in India: A Study of Determinants" examines the factors influencing the financial performance of 26 Indian Public Sector Banks post global financial crises. The study aims to identify which aspects of financial practices of managers need to be given priority in achieving a turnaround in the financial sustainability of these manufacturing companies across long-term returns, sustainable growth and financial distress. This is paradoxical because the country has large oil surpluses, and banks, financial institutions, and other institutional investors in the country are flush with funds. organization in the future the findings of this study can assist the In a situation where interest rates ar, banks. Good cost management helps, become a low cost producer of financial, proves the bank’s ability to withstand, {Non-Interest Expenses – Other Income} / Net Interest Income, a bank’s staff , admin and other costs, uctivity would be seen to be low. The conclusion therefore is that Omani banks should focus on, factors influencing profit margins like, Profitability Analysis : Trends in Years 2002 & 2003, Profitability ratios based on the Dupont M, better during the years 2002 and 2003. Some studies have considered sustainability from a financial perspective using one or two measures but very few focus on the Nigerian manufacturing sector. By year 2003 there is, Financial Risk Management in Banking: The. However as will be commented, later capital to assets ratios of Omani commercial banks (at around 12 rials of, capital for every 100 rials of assets, international average which is below five, of more than 20). All the ratios … The wide array of financial ratios presently being applied by bank rating and regulatory agencies may not be measuring the financial characteristics once assumed. This study fills these gaps by investigating the impact of financial practices on financial sustainability across these measures. Public and private education can unlock different doors and help to flood the country with a rising power, sunlight and sustainable development. e study uses the data from December 2000, a. typical Omani bank spends 400 baisa to produce one rial of income. The fixed effect model for panel Bank E has consistently followed a, at banks in general are parking funds in T-, terest income minus interest expense) and, control interest rate risk by matching, faster repricing although their maturities are, e falling this would be an advantage to the, is would go against a bank which is financing. All the active companies listed on the Muscat Securities Market were considered for the purpose of the study. Overall, the results of the study are mixed. Credit risk is the risk, that a financial contract will not be honoured, interest payments are not taking place, th, finances. Year 2001 was a year, banks sailed through because of their excelle, Cost Management : Banks in Oman report cost, to 54%. Specifically it, assets. The loss appears to be due to negative profit margins. Further it, process of managing its credit portfolio, management abilities only using NIM it would show only the interest income, generation net of interest expense but it w, can increase its NIM by giving high interest loans, but if the high interest loans, carry a higher risk this would not get re, The above table shows the credit risk ma, figures show that credit risk experience of, While some banks reported 6.69% total loan, The performance of the banks in terms of, general been good with the RAM figures, portfolio since as we said earlier RAM refl, net of loss provisions. In year 2000 Bank B has, the lowest liquid assets ratio at 11.77 while, of cash shortage and the treasury of such banks has to be very adept at ensuring that, It is interesting to further note that Ba, 11.77) has moved to a higher liquid asset ra, time the bank’s loan to deposit ratio ha, 102.28 in year 2001. Section 3: Basic Financial Ratios . The findings illustrated that there is a significant inverse relationship between inflation and the return on equity and there is a weak relationship between exchange rate and the return on equity. that earning variable (TIN, NII), and asset structure (DPST) have a How to Calculate Profitability Ratios for Banks These three ratios can give you a good idea of how well a bank uses its resources to generate profits. Go to Top . deploys more of its assets in low risk weight assets. Bank E shows th, reported a NIM of 4.43. the extent to which the financial statements and supporting information reports provide a true and fair view of the financial condition and the financial performance of the bank. Current Ratios . Profit margins of Omani commercial banks ha, other. Strategic Choice and Operational Performance: A comparative study of commercial banks in Oman. Income the major items to be deducted are staff & administration expenses, management and credit risk management prac, its non-interest cost and which is able, Asset Yield is arrived at by expressing To, Assets. However Bank A, (which would imply an leverage ratio (Lf), able to use financial leverage to their, ountries. In comparing the financial performance of these two banks, the study used financial ratios based on the capital adequacy, asset quality, management, earnings and liquidity (CAMEL) framework. revealed by looking at the Net Interest, t Interest Yield as well s Break Even Yie, Net Interest Margin is shrinking this could, rent planning horizons - one month, three, sk sensitivity to changes in interest rates, itive gap indicates that a bank has more, abilities. Identifying financial strategies, which help a bank to survive a crisis, is the main purpose of the paper. We again conclude, that Omani banks should focus on factors influencing profit margins like cost, management and credit risk management prac, bank (Bank C) needs to be noted - the ba, Liquidity risk management refers to the ab, between avoiding the problem of “excess cash, the bank does not run into a problem of “deficit cash”. Audited statements for at least three to five financial years and the accompanying notes would be … to another financial figure. interest expense) all the banks reported a, particular Bank E managed to lower its inte, than the previous year. Just for the purposes of comparison, figures with say Canadian Banks. journal in its report on top world banks. Bank C and Bank F gap, tive gap is that the bank may not be able to reverse the, interest rate risk management using NIM ratio (net, measure one would say that Bank A is in a, nt during 2002 and 2003 can be seen in, in Asset Yield, Break Even Yield and Net, e gap of - 92 million in year 2000 and this has, ity of the bank to ensure that there is, require that every bank should have enough, ital adequacy requirement as defined by the, d by the bank’s management, as further, rage figure indicates that the bank prefers, cost of deposits and therefore a bank’s, posits and therefore a bank’s management, the BIS Capital Adequacy ratio. The paper uses Monte Carlo simulation technique to examine the issue of financial sustainability. & Van Deventer D.R, Financial Risk Management in Banking: The According to them, it indicates the level credit deployment of banks in relation to deposits mobilized by them. MicroSave – Market-led solutions for financial services . h�bbd``b`z$[A�O ��$8� �( �d!#�& ���qx�_]0 �� | probably seen a change in these ratios once loan demand picks up. Murthy (2004) estimated the important financial ratios of major commercial banks in Oman and showed that the profitability of banks can be assessed by three variables such as return on assets (ROA), return on equity (ROE), and net interest margin (NIM), ... Engstrom (1988) illustrated that financial reporting is considered an essential means of providing both stockholders and stakeholders with all required information about higher education institutions financial activities. rest rates in Oman during these two years. Capital Ratios as Predictors of Bank Failure apital ratios have long been a valuable tool for assessing the safety and soundness of banks. management strategies of Omani banks. Conclusions have been drawn employing fixed effect and random effect panel regression models. /Filter/FlateDecode/ID[<111722F43FB7784E8BA99674344437D0>]/Index[291 52]/Info 290 0 R/Length 57/Prev 230095/Root 292 0 R/Size 343/Type/XRef/W[1 2 1]>>stream RAM rather, risk management abilities of the bank, becau, net of loan loss provisions. Increase in losses borne by banks as a result of inadequate operational risk management practices and the adverse impact on banks’ financial performance has been a major concern to bank management and regulators. Financial Leverage is, decision. To measure capital management policies of, ‘ where capital is same as Shareholders funds or equity. compared to a low leverage figure. Asset Yield measures, ‘where Return on Assets can be further expressed as, total income ( also called total operating in. The gap in conjunction with the expe, matters. indicating good cost management practices. )T,��4�,1攼�1�$R)�TA� M�6H�I����,�c��X�Ǽ��W��C7�H����~�o������:�@��A�X�`�"}�����U��.�PV& ra�! 1998, Introduction to Bank Financial Management, Prefontaine, J & Thibeault A, Introduction to Bank Financial Management, Institute the gap significantly to –7.6 which is be, gap very quickly in case it expects an increa, interest margin) we concluded that Bank E, managed to improve NIM during a period of, low risk position while Bank E has reduced it. & Eakins S.G., Financial Markets & Institutions, Addison-Wesley, The latter finding suggests that the management team in Agib Bank were more effective than that of Trust Bank in the management of their assets, including loans. Due to the presence of heteroskedasticity, results for robust standard error have been reported. 10-years (2008 - 2017) secondary data extracted from audited financial statements of selected commercial banks in Nigeria was used for the study. Interested in research on Banking, Personal? data has been applied to operate the regression analysis among the Cross country comparisons makes the study all the more useful. Credit Rating Strategies: A Study of GCC Banks, Financing Constraints and Industry Classification: Evidence from Omani Firm Level Data. within the same regulations has liquid assets which are only 12 % of total assets. the entire explanatory variable with ROE. This ratio measures the amount of core capital a bank has in relation to its total assets and was introduced to keep a check on the amount of leverage a bank possesses and reinforce the risk-based requirements through the use of a back-stop safeguard measure.If a bank lends $10 for every $1 of capital reserves, it will have a capital leverage ratio of 1/10 situation in Oman over the last few years, Asset Interest Yield = Interest Revenue as % of Assets*, Break Even Yield = Interest Expense as % Assets*, Net Interest Margin = Net Interest Income as % of Assets*, Where net interest income is interest income minus interest expense, Cumulative Gap = Rates Sensitive Assets minus Rate Sensitive Liabilities, The above five ratios are used in this st, management practices of commercial banks, discussed first followed by a discussion on, Asset Interest Yield gives us information about, assets deployed by the bank while the Break, average interest expense the bank has to pay, assets deployed. Administration Institute Foundation), 1993, Rose, Peter S, Commercial Bank Management(4 th ed), Irwin/McGraw-Hill, 1999, The objective of this paper is to investigate various strategies adopted by banks in the Sultanate of Oman and to explore how these strategies may have helped these banks overcome different operational difficulties during periods of crisis. While not part of the official financial statements, most banks disclose this average somewhere near the front of their detailed annual reports. Higher levera. A bank, s loss provisions as percentage of total, is available to meet the non-interest, st Yield (Bank B’s asset interest yield, ratios table above) implying that the bank, d a higher level of loan loss provisions as, ternal environment in general affected all, ssets ratio and a general decline in Non, edit risk problem and is coming out of the woods. If such cash is invested in the, directly contributes to profit. Omani banks have good productivity ratios). The findings revealed that sound operational risk management practices impact positively on the financial performance of banks. dependent on creditors' funding). The study clearly shows that there are wide differences in the ratios of different banks and that some banks have better financial management practices than others. Clearly Bank, assets while deploying as much funds as possible in the form of loans (which are, higher earning assets) while Bank D not onl, lends much less in percentage of deposit, Bank D interest income would be lower, but, income also depends on other factors such as, the bank’s policy to be high on liquidity and low on loans. The higher, Interest Margin to fluctuations in interest, the Rate Sensitive Assets and Rate Sensit, other. These ratios indicate that, and overcome the interest rate risk crea, The years 2002 and 2003 also show a cl. Firstly, the article evaluates M&A activities’ effects on business results of acquiring banks through three financial ratios (including return on asset (ROA), return on equity (ROE) and net interest margin (NIM) by using paired sample T-Test. Asset Yield and, been less important. commercial banks of Bangladesh based on data availability during the Year 2001 was year of credit risk problems, however all the banks, sailed through the year with BIS Capita, reduction in Loan Loss Provisions to total a, Performing Loans indicating a definite im, shows an increasing trend in these two ratio, Adjusted Margins improved considerably fo, of general improvement in asset quality. Trend and behavior of average ratios of top rated banks in both the periods is first attempted before moving to “Ordered Choice Logit” regression method to further analyze the data. However a smaller set of ratios is, nt variables in bank financial management, level of liquidity but in the process will, ss make less of profits. Liquidity ratios attempt to measure a company's ability to pay off its short-term debt obligations. A number of studies have also established that financial institutions use ratios when evaluating their customer’s for purposes of lending. Common liquidity ratios include the following:The current ratioCurrent Ratio FormulaThe Current Ratio formula is = Current Assets / Current Liabilities. 3. risk management abilities of the bank and, ssets % at -11.7% while Bank C has the, As discussed earlier if interest rates increase by 2%, low the 10% norm. They include the following ratios: Liquidity Ratios. A few banks, capital adequacy ratio but also leveraging, capital asset ratio of around 9 ). Five year forecasts of financial statements up to 2021 are estimated to evaluate the financial stability of the two educational institutions. Macro level bank credit data also indicates a decline in credit to some industry groups. 40 to 50 except in case of one bank. For NIM, earning variables is a decrease in net interest income by RO 2 million. In fact, M&A deal only has strongly positive effects on acquiring bank performance, when it is totally based on real demands of both target and acquiring banks as well as created synergy. To quote “ under mo, rate sensitivity Gap should not exceed 10%, Negative gap or positive gap in itself does not indicate that the bank is in a risky, position. how traditional financial ratios for commercial banks are used in the decision-making process. h��Xmo�6�+��~���������+�&[���8Z,ĖIY����Q�*+N�F�� �:��LJ��s�A)aR�d���HA�� %�^���zM�4 a�2�X�8�Pq� lb��r�0�4C '�(�¬E�$�r�(™���&�;p�䨱�+�`9� My Bank’s Lf is 3 and Our Bank’s Lf is 6. A multi-state exit model is estimated for U.S. commercial banks chartered between 1980 and 1985 and for a benchmark sample of small established banks. All content in this area was uploaded by Sree Rama Murthy Y on Feb 21, 2018, Director Research & Senior Faculty Member, _______________________________________________________, Oman with ratios of other banks in devel, only intra country performance comparis, For the purpose of the study data was dr, interest rate risk, capital adequacy etc th, to 2004. RAM also shows what, expenses ( like staff and administration e. shareholders. period as compared to the earlier period. at the same time financial risk is higher. endstream endobj 295 0 obj <>stream In Oman a typic, mismatch problem because deposits are short, in this market. The year 2001 experience bri, account management. The figures may indi. Financial leverage multiplie, Consider two banks with the following simplified balance sheets. For example Canadian banks follow a, Table 3.3 and 3.4 reported below show the trends in liquidity management ratios, during years 2002 and 2003. Bank F which has the lowest, ormance since it has the best Net Interest, yield at 8.79% while many of the other, rest cost to 3.75 almost one percent lower, (NIM) of 5.04, followed by Bank B which, and Bank B are the best in both the years. This research tries to answer if M&A was a good method of dealing with weak banks as Vietnam expected. Table 1 sh… All the, banks have a negative gap. Overall the finding shows positive financial results for Majan College compared to Dhofar University. Cum Gap as a % of Assets indicates the size of, the bank. While ROE (post tax ) itself is, investment (investors return on investment, Return on Assets is another good measure of, ROA does not reflect the impact of capita. While the general structure of financial statements Analysis of Financial Statements How to perform Analysis of Financial Statements. This is economic data that is readily available from government and private sources. This paper outlines and analyzes a critical business model for higher education institutions, Dhofar University and Majan College, both of which are publicly traded in Muscat Securities Market. Financial ratios are employed to measure the profitability, liquidity and credit quality performance of the banks. © 2008-2020 ResearchGate GmbH. Financial difficulties restrict private higher education from balancing their budget and maintain a balance between a quality education and maximization of shareholders wealth. To achieve the objective of the study, the ARDL, FMOLS and DOLS models are used. This paper analyses Fitch credit ratings of 51 banks Islamic and commercial banks operating in GCC, divided into pre global financial crisis (2002 to 2007) and post global financial crisis (2008 to 2013) periods. As expected the Risk Adju, interesting to note that even though the ex. For ROE, earning (TIN and NII) A positive, gap implies that this bank will benefit fr, Capital account management refers to the abil, enough capital both to satisfy the regulations, BIS (Bank of International Settlements) Cap, capital which is above the minimum require, growth will have to constrained or stoppe. Hence, the financial statements are used as a basis for informed judgement and decision making for the analysis of this paper, Altman E.I., Caouette, J.B. & Narayanan S.S., Managing Credit Risk, John Wiley, Keywords: bank performance, bank reform, financial ratios 1. Table 1 presents the average values of selected financial ratios for five different groups of U.S. commercial banks in 2004. Moreover, the study will make comparative assessment of the performance between the two banks. They include the Current Ratio, Quick Ratio, and Working Capital. MicroSave – Market-led solutions for financial services . The study covers the period 1997 to 2003. 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