Pre-merger

Post-merger

t-value (0.05 significance)

p-value (2-tail)

t-critical (2-tail)

Operating Profit Margin

13.698

11.790

1.4250

0.168

2.0687

Net Profit Margin

5.642

2.846

2.0198

0.055

-do-

Return on Net worth

17.505

4.464

3.0696

0.005

-do-

Return on Capital Employed

21.529

11.822

3.2027

0.004

-do-

Debt Equity Ratio

0.980

1.497

−1.6520

0.112

-do-