Net Profit Ratio

Latar Belakang : Variabel yang diuji dalam penelitian ini terdiri dari laba bersih yang diproksikan dengan Return On Asset (ROA), arus kas yang diproksikan dengan Arus Kas Operasi (AKO), dan financial distress yang di analisis dengan model probabilitas. Tujuan : Penelitian ini bertujuan untuk menganalisis pengaruh laba bersih dan arus kas secara parsial dan simultan terhadap financial distress pada sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Metode : Teknik analisa data yang digunakan dalam penelitian ini adalah analisis regresi data panel dan uji asumsi klasik dengan bantuan software statistik Eviews 12. Hasil : Hasil dari penelitian ini menunjukkan bahwa laba bersih secara parsial berpengaruh terhadap financial distress dengan nilai t-statistik sebesar 15.01725 dengan nilai probabilitas 0.0000.   Kesimpulan : Kesimpulannya, penelitian ini membuktikan bahwa laba bersih dan arus kas mampu untuk menganalisa kondisi financial distress ...

This paper evaluated the monthly and yearly averages of the rainfall data of Owerri from 2000 to 2016. Two-Way ANOVA was employed in the data and the result showed that the average yearly rainfall in Owerri is not the same but the average monthly rainfall in Owerri is not is not significantly different over the years of study.

The Banking sector has a crucial role to play in the development of an economy. It is the key driver of economic growth of the country. In India, the banking sector is very strong at the present but at the same time, banking is considered to be a very risky business. Most often than not root cause of a financial turmoil is inefficient risk management practices adopted by the financial institutions. Banks must thus see risk management as an ongoing and valued activity as it is directly linked to financial system stability of the country. The purpose of this research is to outline various risks posed by the Indian Banks and strategies adopted by them for risk management. The secondary objective is to compare the risk severity and success of risk management practices for the public sector and private sector Indian Banks.

Latar Belakang : Variabel yang diuji dalam penelitian ini terdiri dari laba bersih yang diproksikan dengan Return On Asset (ROA), arus kas yang diproksikan dengan Arus Kas Operasi (AKO), dan financial distress yang di analisis dengan model probabilitas. Tujuan : Penelitian ini bertujuan untuk menganalisis pengaruh laba bersih dan arus kas secara parsial dan simultan terhadap financial distress pada sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Metode : Teknik analisa data yang digunakan dalam penelitian ini adalah analisis regresi data panel dan uji asumsi klasik dengan bantuan software statistik Eviews 12. Hasil : Hasil dari penelitian ini menunjukkan bahwa laba bersih secara parsial berpengaruh terhadap financial distress dengan nilai t-statistik sebesar 15.01725 dengan nilai probabilitas 0.0000.   Kesimpulan : Kesimpulannya, penelitian ini membuktikan bahwa laba bersih dan arus kas mampu untuk menganalisa kondisi financial distress ...

The study focused on the cost-to-income ratio (CIR) as a measure of efficiency and its impact on bank performance of tier 1 and tier 2 banks in Nigeria. The results revealed that the impact of CIR on return on assets (ROA) is negative and significant, reflecting the detrimental effect of high CIR on bank performance. With capital adequacy and bank size, the impact of CIR on ROA became positive, although insignificant. However, in terms of size effect, the tier 2 banks showed more negative impact than the tier 1 banks. Thus, with a high cost-to-income ratio, the performance of the tier 1 banks is better than the tier 2 banks, implying that the tier 1 banks are more cost-efficient.

Latar Belakang : Variabel yang diuji dalam penelitian ini terdiri dari laba bersih yang diproksikan dengan Return On Asset (ROA), arus kas yang diproksikan dengan Arus Kas Operasi (AKO), dan financial distress yang di analisis dengan model probabilitas. Tujuan : Penelitian ini bertujuan untuk menganalisis pengaruh laba bersih dan arus kas secara parsial dan simultan terhadap financial distress pada sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Metode : Teknik analisa data yang digunakan dalam penelitian ini adalah analisis regresi data panel dan uji asumsi klasik dengan bantuan software statistik Eviews 12. Hasil : Hasil dari penelitian ini menunjukkan bahwa laba bersih secara parsial berpengaruh terhadap financial distress dengan nilai t-statistik sebesar 15.01725 dengan nilai probabilitas 0.0000.   Kesimpulan : Kesimpulannya, penelitian ini membuktikan bahwa laba bersih dan arus kas mampu untuk menganalisa kondisi financial distress ...

Background: The variables tested in this study consisted of
net profit proxied with Return On Asset (ROA), cash flow
proxied with Operating Cash Flow (AKO), and financial
distress which was analyzed with a probability model.
Objectives: This study aims to analyze the effect of net profit
and cash flow partially and simultaneously on financial
distress in the retail trade sub-sector listed on the Indonesia
Stock Exchange (IDX) for the 2015-2020 period.
Methods: The data analysis techniques used in this study are
panel data regression analysis and classical assumption
testing with the help of statistical software views 12.
Results: The results of this study show that net profit
partially affects financial distress with a t-statistical value of
15.01725 with a probability value of 0.0000.
Conclusion: In conclusion, this study proves that net profit
and cash flow are able to analyze the condition of financial

Water resources projects are very complex in nature, requires huge financial investment and requires to consider socioeconomic, political, environmental aspects apart from technical aspects. There are many techniques evolved over the years to solve complex water resource problems. Pimpalgaon Dhale medium irrigation project system is considered in this project is located in Barshi taluka of Solapur district. It is planned to irrigate an ICA of 2400 ha of 6 villages namely Pimpalgaon, Pangaon, Yawali, Sakat, Undegaon and Irle. Dam is completed in 2008 however distribution system is still incomplete. The system is optimized to calculate maximize net benefit from the crops subjected to various constraints (viz. water availability, land availability, male and female labour availability, capital availability etc,). Single objective linear programming model is formulated and constraints are written and solver program of MS excel is used to derive maximum net benefit from the irrigation system under consideration. Benefit Cost ratio is calculated and compared it with that calculated adopting conventional methodology. The data required for model formulation is adopted from various sources such as Government reports/ documents, reports available on websites, research papers etc. The constraints such as capital availability within irrigation system during kharif and rabi season, female labour hours availability during kharif and rabi season limits the area under crops as well as net benefits however there is substantial increase in area under irrigation and net benefits from the irrigation system. The Solver program of MS Excel is very useful and convenient to use for solving linear programming.

Owners and Managers are naturally interested in financial soundness of their Business
Enterprise. Financial soundness can be measured in terms of operating efficiency. Operating
efficiency of an enterprise means its ability to earn adequate returns to owners and depends
ultimately on the profits earned by the enterprise. The profitability of an enterprise is measured
by profitability ratios. In this paper, an attempt is made to do Profitability Analysis of Laxmi
Vinay Poly Print Packs Private Limited. Laxmi Vinay Poly Print Packs Private Limited is a
Micro Enterprise located in Cuddapah district of Andhra Pradesh state in India. It is involved in
Manufacturing of various bags and in printing. Profitability analysis was done through analyzing
various profit margins, Profitability ratios relating to investments and Profitability ratios relating
to various expenses. Profit margins covered include Gross Profit Margin, Operating Profit
Margin and Net Profit Margin. Profitability ratios relating to investments include Return on
Assets (ROA), Return on Capital Employed (ROCE) and Return on Share holder’s equity
(ROSE). Profitability ratios relating to various expenses include Cost of Goods sold Ratio,
Operating Expenses Ratio, Administrative Expenses Ratio, Selling Expenses Ratio and Financial
Expenses Ratio. Chi-square test is used for testing the hypotheses formed.

This article is dedicated to one of the urgent problems of our time as the migration to the
example of the countries of Africa and the Middle East. Actuality is characterized by the fact that
in spite of the measures taken in recent years, the number of migrants is increasing on a large
scale and become unmanageable process. This is facilitated by a number of factors, which are
discussed in detail in the article. Modern migration crisis in Europe is the result of a number of
reasons, which can be divided into two major groups: structural and direct. The first group
includes the global economic crisis that has engulfed the world in 2008. Finally, the fifth
structural reason, in our opinion, is not always far-sighted policy of the world powers, especially
the US, in the Arab world, whose intervention in the internal situation in Afghanistan, Iraq, and
Syria has put the state on the brink of survival. In Germany this discourse has two
complementary sides. A general sentiment is that ―we have not been affected‖ by the crisis as
much as others, but the political discourse of crisis persists in calls for its management. Many
argue that the experiences and strategies of those who fall outside existingcategories of forced
migrant tend to disappearfrom view, leading to their neglect or worse.

Social Development focuses on the need to "put people first" in development processes. Poverty is more than low incomeit is also about vulnerability, exclusion, unaccountable institutions, powerlessness, and exposure to violence. Social Development promotes social inclusion of the poor and vulnerable by empowering people, building cohesive and resilient societies, and making institutions accessible and accountable to citizens. Working with governments, communities, civil society, the private sector, and the marginalized, including persons with disabilities and Indigenous Peoples, Social Development translates the complex relationship between societies and states into operations. Empirical evidence and operational experience show that Social Development promotes economic growth and leads to better interventions and a higher quality of life.

Business Managers and owners of any company generally show interest in financial soundness of the company. Operating efficiency of the company indicates financial soundness. Ability to get good profits for the businessmen or owners indicates operating efficiency.

Engineering and around 6000 students are benefitted annually. The expertise, dedication and commitment of the faculty with supportive encouragement from the institution heads has made the University to be recognized at the national and International levels

The banking sector is the core segment of the financial system which can articulate a country’s economic progress. Further banks play an important role in the mobilization and allocation of financial resources in an economy. The soundness of financial position of a bank adds confidence to all financial participants and equally important for the country’s economy. In recent decades and relative to Guyana, banks have undergone extensive transformations brought about by the evolution of the contemporary economy, the behavior of recipients of banking services, the policies pursued by Governments over the banking sector and the progress of modern technology. In this paper quantitative and qualitative analysis on Return of Assets (ROA) and Return on Equity (ROE) are completed for the top three commercial banks with the highest levels of asset holdings in Guyana from years 2010 to 2017. They are Republic Bank Guyana Limited, Guyana Bank for Trade and industry limited and The Bank of Nova Scotia. This study is further diagnostic and exploratory in nature and makes use of secondary data and conclusion drawn provides that whilst these banks are profitable, management of its expenses must be a long-term strategic objective to manage effectively as margins are shrieking and further importantly to sustained market share and revenues horizon.
Keywords: Return on Assets (ROA), Return on Equity (ROE), Commercial banks & Profitability.

The banking sector is the core segment of the financial system which can articulate a country's economic progress. Further banks play an important role in the mobilization and allocation of financial resources in an economy. The soundness of financial position of a bank adds confidence to all financial participants and equally important for the country's economy. In recent decades and relative to Guyana, banks have undergone extensive transformations brought about by the evolution of the contemporary economy, the behavior of recipients of banking services, the policies pursued by Governments over the banking sector and the progress of modern technology. In this paper quantitative and qualitative analysis on Return of Assets (ROA) and Return on Equity (ROE) are completed for the top three commercial banks with the highest levels of asset holdings in Guyana from years 2010 to 2017. They are Republic Bank Guyana Limited, Guyana Bank for Trade and industry limited and The Bank of Nova Scotia. This study is further diagnostic and exploratory in nature and makes use of secondary data and conclusion drawn provides that whilst these banks are profitable, management of its expenses must be a long-term strategic objective to manage effectively as margins are shrieking and further importantly to sustained market share and revenues horizon.

Owners and Managers are naturally interested in financial soundness of their Business Enterprise. Financial soundness can be measured in terms of operating efficiency. Operating efficiency of an enterprise means its ability to earn adequate returns to owners and depends ultimately on the profits earned by the enterprise. The profitability of an enterprise is measured by profitability ratios. In this paper, an attempt is made to do Profitability Analysis of Naga Hanuman Solvent Oils Private Limited. Naga Hanuman Solvent Oils Private Limited is a thirty years old Enterprise located in West Godavari District of Andhra Pradesh state in India. It is engaged in Production, processing and preservation of meat, fish, fruits, vegetables oils and fats. Profitability analysis was done through analyzing various profit margins, Profitability ratios relating to investments and Profitability ratios relating to various expenses. Profit margins covered include Gross Profit Margin, Operating Profit Margin and Net Profit Margin. Profitability ratios relating to investments include Return on Assets (ROA), Return on Capital Employed (ROCE) and Return on Share holder‟s equity (ROSE). Profitability ratios relating to various expenses include Cost of Goods sold Ratio, Operating Expenses Ratio, Administrative Expenses Ratio, Selling Expenses Ratio and Financial Expenses Ratio. Chi-square test is used for testing the hypotheses formed.

Owners and Managers are naturally interested in financial soundness of their Business Enterprise. Financial soundness can be measured in terms of operating efficiency. Operating efficiency of an enterprise means its ability to earn adequate returns to owners and depends ultimately on the profits earned by the enterprise. The profitability of an enterprise is measured by profitability ratios. In this paper, an attempt is madeto do Profitability Analysis of Sri Nagavalli Solvent Oils Private Limited. Sri Nagavalli Solvent Oils Private Limited is a Small Enterprise located in Srikakulam district of Andhra Pradesh state in India. Sri Nagavalli Solvent Oils Private Limited is the Supplier and manufacturer of rice bran oil. Profitability analysis was done through analyzing various profit margins, Profitability ratios relating to investments and Profitability ratios relating to various expenses. Profit margins covered include Gross Profit Margin, Operating Profit Margin and Net Profit Margin. Profitability ratios relating to investments include Return on Assets (ROA), Return on Capital Employed (ROCE) and Return on Share holder’s equity (ROSE). Profitability ratios relating to various expenses include Cost of Goods sold Ratio, Operating Expenses Ratio, Administrative Expenses Ratio, Selling Expenses Ratio and Financial Expenses Ratio. Chi-square test is used for testing the hypotheses formed.

The purpose of the study is to analyse the impact of Basel III implementation on profitability of banks. One of the basic requirements of Basel III is increased capital adequacy ratios to be maintained by the banks. The study has found that the banks are showing declining trend in their profitability ratios which implies Basel III implementation has hit the Indian banks hard. However, the effective and successful implementation of Basel III norms are going to make Indian Banks stronger, stable and sound. It was also found that Indian banks are better placed as they are able to maintain high capital adequacy ratios and are having enhanced proportion of high quality common equity capital. Keywords: basel-III, capital adequacy, return on equity, net interest margin, cost to income ratio, net profit ratio, operating profits to total assets ratio

The financial performance of the textile industry in Tamil Nadu had been analyzed with the help of the financial ratios. The financial structure of a company can show its capacity to generate the funds needed to undertake the desired expansion. The financial performance assessment together with other efficiency criteria, will give an idea of the total efficiency and industry performance. The success of the company ultimately depends upon its future growth and development. The company " s future can never be predicted with accuracy without having precise information related to its present financial position and its past earnings. In addition, the present study analyzed the impact of the performance of liquidity, solvency and efficiency on the profitability of the textile industry using CMIE data. The study found the impact of financial ratios, such as return on capital employed and net profit ratio, on the profitability of textile industry in Tamil Nadu, was meticulously studied. From the Generalized Least Square method it was found that absolute liquidity ratio had the highest impact among the financial ratios on the return on net profit ratio as well as creditors " turnover ratio is highest impact on return on capital employed during the study period with statistical significance.It presents a detailed analysis of the determinants of financial performance of textile industry in Tamil Nadu using financial ratios. The financial structure of a company can show its capacity to generate the funds needed to undertake the desired expansion. The financial performance assessment together with other efficiency criteria, will give an idea of the total efficiency and industry performance. The success of the company ultimately depends upon its future growth and development. The company " s future can never be predicted with accuracy without having precise information related to its present financial position and its past earnings. Ratio Analysis is an age-old technique of financial analysis. The financial position of the textile industry in Tamil Nadu is analyzed with the help of the financial facts and ratios such as: liquidity, solvency, efficiency and profitability. In addition, the present study analyzed the impact of the performance of liquidity, solvency and efficiency on the profitability of the textile industry. Liquidity and profitability are the two desired goals of financial management and they are directly affected by the working capital management. With increase in working capital size beyond the adequacy level, liquidity improves and profitability declines, and vice versa. Ratio Analysis: This is an age-old technique of financial analysis. It provides the financial statements in an absolute, historical and static form. It is also designed to show

Risk  is  not  new  to  the  banking  sector  for  the  world  over  and  the  Indian  scenario  is  not  an  exception.  Risk  has  always  been  present  in  the banking  services.  But  managing  the  risk  has become prominent in recent years. No doubt, the very  essence  of  the  banking  and  financial  sector is based on the principle of taking risk. The Basel
Accords  have  made  significant  changes  on  the issue  of  risk  management.  Here  an  attempt  has been  made  to  discuss  about  the  types  of  risks, Basel-II  agreement  (that  came  into  effect  in March 2007) , present scenario of Indian Banking Sector  and  the  challenges  faced  by  this  sector.
Key Word: - Market Risk, credit risk, operational ,risk, Basel-II, Banking Sector