ANALYSIS OF MONETARY PERFORMANCE (A CASE STUDY OF SHELL OMAN MARKETING AND OMAN OIL MARKETING)

摘要

The study has analyzed and compared the monetary performance in terms of liquidity, solvency and profitability position of the Shell Oman Marketing and Oman Oil Marketing. The data regarding variables are collected for the period of 5 years from 2013 to 2017. The data collected was analyzed using rations. The findings of the study show that current ratio of both the companies is greater than one. The quick ratio of Oman Oil Marketing is greater than one, but the quick ratio of Shell Oman Marketing is less than one. Only in 2013 the net profit ratio of Oman Oil Marketing is greater than Shell Oman but from 2014 to 2017 Shell Oman Marketing net profit ratio is greater than Oman Oil Marketing. It can be observed from the above table that net profit ratio of both the companies has decreased from 2015 to 2017. It shows that Shell Oman Marketing has a greater return on assets than Oman Oil Marketing. But when compared to earlier years both the companies return on assets has decreased. The debt ratio of Oman Oil Marketing is less than 0.5 and the debt ratio of shell Oman Marketing is more than 0.5. It can be concluded from the analysis that Shell Oman Marketing has better profitability and solvency position than Oman Oil Marketing. But in case of liquidity position Oman Oil Marketing is better than Shell Oman Marketing.