The Merger is a form of accurate earthquake that is chosen by the company to develop its business scale, operational efficiency is also competitive in the market, the success or failure of a merger is not about how to complete transactions but also see how the company’s money performance after the merger is carried out, therefore evaluating the financial performance after the merger
Assessment of financial performance must be done after the merger process is completed to measure the effect on the company, not just at the beginning but at a certain time range such as in quarterly reports depending on the field of business and the purpose of the assessment can be three months to one year continuously. this routine assessment aims to determine the impact obtained from the merger of companies, whether the merger of companies provides a significant increase in revenue, cost efficiency or vice versa, from this result becomes a benchmark for management for future merger planning
Penialain indicators of financial performance seen from several points such as
Earnings Per Share
EPS mnejadi determinant to measure the merger against the profits earned by stockholders with Meingktanya Labar per share shows the success of the merger in providing added value to investors, if eps increases then it could be an indication of a successful merger
Net Profit
Net Profit shows the profitability of the company after the merger the increase in Net Profit shows that the cooperation of the company’s merger carried out
Revenue and revenue growth kenaiakn pendpatan show indications of the company to expand market share or improve operational efficiency
Gross profit Margin this value menjuakn cost efficiency and price jula increasing profits menunujukan company’s success in managing baiya
Debt to equity ratio
this ratio looks at the financial structure of a healthy investment company shows good debt management and does not burden the combined company, if the ratio of debt to equity jumps sharply shows a significant financial burden
assessment of this indicator serves to meniali whether the merger dialkauakn has achieved the objectives set, if the results of this assessment menjunuakn negative indicators and the company needs to re-evaluate the structure of this merger, with performance data that clearly trasnpasran and measurable metrics provide investor confidence for management
Other factors that must be considered in addition to assessing the report in order to see how the culture of the merged company can affect the success of integrity, market reputation affects customer perceptions of the merged company, by combining the two companies is expected to combine the vision of the company’s positive msisi
Financial performance in the past does not reflect the way dimas company will come, external factors such as market conditions, economics and regulations also affect the slow development of the merger company. the difference in the management accounting system used by the two companies is also an obstacle in adjusting the financial statements for it is necessary to use accounting standards that have been set so that in the future it will be easier if the merger is carried out again\
the expected results of the analysis of financial performance of the merger assets have the impact of the analysis has several important influences including
increased transparency a clear picture to investors as a result of the merger
meniali areas to be improved, from the results of the analysis dpat mengoptimalakna penggabunga in the future
As a guide for companies to avoid the same mistakes
in this case the Auditor has an important role to ensure the suitability of financial data that the financial statements describe the actual conditions, also provide an objective opinion on the impact of the merger on the company’s finance