Impact of merger on bank performance

Abstract

In this study, accounting ratios has been used to analyze the financial performance of Citizens Bank
International Ltd. in Nepal before and after merger. I have analyzed their financial statements for six
years by using various ratios. In spite of certain limitations, accounting ratios are still considered as a
convenient and reliable analytical tool. Ratio analysis, being a time-tested technique, is most frequently
employed in all financial decision-making processes. The results show that the financial performance of
CBI Ltd. in the areas of profitability and stability has been most satisfactory after merger. It means that
merger deal success to improve the financial performance of the bank.