出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines the performance of Dialog Axiata PLC and Sri Lanka Telecom PLC by employing both cash flow ratios and traditional financial ratios over the past five years. Using the financial statements from Colombo Stock Exchange (CSE) website, independent sample t-tests were used for the analysis. The performance of Dialog Axiata PLC and Sri Lanka Telecom PLC was measured using liquidity, solvency, and operational efficiency indicators. Results show that traditional ratios generated different results from cash flow ratios in liquidity, Solvency and Profitability. Sri Lanka Telecom PLC was found to have significantly higher solvency ratios than Dialog Axiata PLC, indicating a possibility that the difference may be caused by the type of ownership.
