Analyzing the Financial Performance of Telecommunication Companies in Malaysia by Using Financial Statements

摘要

This study explored the profitability and performance of the Telecommunication Company in Malaysia by using financial statements. Osiris Database contained detailed information and included a lot of financial reports on listed companies around the world were used to analyze the datain Malaysia’s listed companies; 4 telecommunication listed companies in Malaysia were chosen to be analyzed. The data on financial information was within 5 consecutive years (2008–2012) were reviewed retrospectively. Several variables in the financial statements were used to measurethe performance of the company and how well the company performed; the variables were used to examine the company profit gain and financial position over the time period in telecommunication companies. The result found that Company B was the most desirable and gained the highest rank in fivevariables mainly due to higher revenue and continues good cost management. However, Company C and D rank the lowest ranking in five variables, mainly due to competitive pressure, new market entrance and higher operating costs that affect the subscriber growth in Malaysia remains moderate andreduction in the profit gain.