Uploaded by chakshyut gupta on Jun 13, 2012 in his report he found the bank of Maharashtra least

performing bank with a score of 264.37 in Composite Performance is the next to New Bank of
India. His study reveals the overall performance of all the nationalized banks in India. The
relatively poor performance of Syndicate Bank in the various parameters identified in his study
resulted in its dismal picture in all round performance. Except for the two parameters, 'growth' and'
productivity', the Bank's performance in all the other parameters are really uncomfortable. When
compared to Syndicate Bank fourteen banks fared better in overall performance as indicated by
their Composite Performance Score (CPS). Only four nationalized banks exhibit poor performance
in relation to Syndicate Bank. Thus it can be concluded that the performance of the nationalized
banks especially banks like Syndicate bank leaves scope for improvement. The Composite
Performance Score of the individual nationalized banks including that of Bank of Maharashtra is
capable of showing improvement if the banks take earnest efforts to enhance their performance in
the vital areas viz, internal management, asset management, technology up gradation and customer
service.

3. Tools / Techniques of financial statement analysis: - Dr Richa Jain, Prof. Mitali Amit Shelankar
& Prof Bharti Sumit Mirchandani, (2015) the various tools and techniques of financial statement
analysis are

I. Trend Percentage Analysis: It is also known as Intra firm comparison in which the financial
statements of the same company for few years are compared for some important series of
information.

II. Comparative Statement: These are the statement of financial positions at different period’s of
time. The financial position is shown in a comparative form over two period of time.

III. Common Size Statements: The common size statements, balance sheet and income statements
are shown in terms of percentages. The data is shown as percentage of total assets, liabilities and
sales.