Pre-merger

Post-merger

t-value (0.05 significance)

p-value (2-tail)

t-critical (2-tail)

Operating Profit Margin

18.400

20.320

−1.1353

0.2704

2.0930

Net Profit Margin

9.001

8.302

0.3692

0.7160

-do-

Return on Net worth

25.206

11.966

2.3693

0.0286

-do-

Return on Capital Employed

21.514

16.994

1.5558

0.1363

-do-

Debt Equity Ratio

1.231

0.861

1.2277

0.2346

-do-