Chapter 4

Results and Discussion

4.1 Introduction

This chapter is an important chapter in any forensic approach. It is said that the part of any
research study's data analysis and interpretations is the foundation of that science. This
chapter presents findings based on the study objectives and their description in order to be
able to interpret.

4.2 Findings

The data is collected from MSM Oman 10 different companies were selected and analyzed.

Data Related To MSM Oman

Symbo Company Period Net Net Chang Publishe Yea

l Profit/(Loss Profit/(Loss e (%) d Date r
) Current ) Prev.
Period Period

BKSB SOHAR Yearl 34,406,000 29,366,000 17 Jan 19, 201

INTERNATIONA y 2020 9
L BANK 07:46:29

MFCI MUSCAT Yearl 435,651 4,051,242 -89 Jan 16, 201

FINANCE y 2020 9
09:03:11

TFCI TAAGEER Yearl 3,803,000 4,867,000 -22 Jan 16, 201

FINANCE y 2020 9
09:00:50

SIHC AL SHARQIA Yearl 501,743 549,708 -8.7 Jan 16, 201

INVESTMENT y 2020 9
HOLDING 08:59:43

AOFS AL OMANIYA Yearl 3,429,750 4,026,676 -15 Jan 16, 201

FINANCIAL SER. y 2020 9
 08:56:25

MCTI MUSCAT Yearl -864,258 750,564 -215 Jan 16, 201

INSURANCE y 2020 9
08:52:14

NLIF NATIONAL LIFE Yearl 10,108,137 9,304,996 8.6 Jan 16, 201
& GENERAL INS y 2020 9
08:48:49

DBIH AL BATINAH Yearl -574,295 477,271 -220 Jan 16, 201

DEV. INV. y 2020 9
HOLDING 08:29:03

GFIC GLOBAL Yearl -329,029 2,017,059 -116 Jan 16, 201

FINANCIAL INV. y 2020 9
Holding 08:26:40

AAIT AL ANWAR Q3 347,000 -34,000 1121 Jan 16, 201

HOLDING 2020 9
08:21:20

Discussion

Sohar International Bank SAOG, which was formerly Bank Sohar SAOG, is a bank located
in Oman. It offers financial options for customer as well as corporate customers. The Bank
operates across six operating segments: wholesale banking, retail banking, syndication of
government and project finance, investment, treasury, and Islamic banking.
Figure 1: Sohar Income Evolution

The capital structure in the literature is calculated in several ways. In this analysis three
leveraging ratios are gross debt to total assets, long-term debt to total assets or short-term
debt to total assets and gearing ratio. As long-term debt is seldom released, it may calculate a
longer-term partnership and could be more vulnerable than total to unforeseen financial
crises.

While we observed significant negative impacts of the choice of capital structure on the
performance of the banks listed, this investigation still suffers from a comprehensive and
systematic database for all Sohar. As more systematic datasets become accessible, we suggest
that further research on the same issue can be carried out using data from a larger sample and
more control variant.

Bank Muscat SAOG is a financial institution compliant with Oman based Sharia. It is
specialized in corporate banking, personal banking, investment banking, Islamic banking,
brokerage, investment banking, and asset management operations. It operates in 5 business
segments: Corporate, Consumer, Wholesale, International and Islamic Banking.
Figure 2: Bank Muscat

Muscat Capital has been licensed under Authorization No. (37-08096) by the Capital Market
Authority ( CMA), whereby our firm has obtained all five ( 5) CMA licenses in accordance
with the Securities Business Regulations in Saudi Arabia. Our licenses allow us to conduct
business as Principal and Agent and to provide wealth control, advisory & partnership,
underwriting and custody services in the Kingdom

Muscat National Holding Company SAOG is a public joint stock firm headquartered in
Oman and involved in investment activities. The Business participates in Oman and foreign
markets through branches, shareholdings and shares.
Figure 3: Muscat Insurances

Taageer Finance Company SAOG is an Oman-based business which operates in the Sultanate
of Oman to provide leasing, debt factoring, bridge loan and construction loans. The Group
functions in two segments: the Financial Products division, which covers auto loans,
automotive loans for luxury goods transactions and insurance policies for cars and industrial
properties, such as warehouses, machinery and appliances, and medium-sized companies
(SMEs) and corporate businesses, which involves leasing services, selling and lease back
services, bill discounting and receivable financing.
Figure 4: Taageer Finance Company