Performance Evaluation of Oil and Gas Companies in Sultanate of Oman

Purpose: The purpose of the study was to analyze impact ROA and ROE on net profit selected Oil Gas companies (O & G) in Oman; effect assets performances Oman relationship between debt-equity oil gas Oman. Design/methodology/approach: secondary data obtained from annual reports Oman's major telecom providers listed Muscat Securities Market (MSM) for period 2015 2020. collected financial statements were analyzed using ratio analyses with help excel. O G Oman, analysis excel SPSS evaluate performance companies. Findings: revealed that amongst overall companies, Marketing, Gases, Shell Marketing topped list followed by National Al Maha Petroleum. also there is a correlation Return Assets (ROA) Equity (ROE), Turnover Ratio (ATO) Net Profit Margin (NP). ROA, ROE, Debt (DE) do not have any NP which purports no NP, DE NP. Research limitations/implications: can be measured through ATO but it significance company’s as has margin Similarly, neither nor margin. Social implications: helps investors management understand variables efforts reform measures take necessary action suitable decisions enhance Originality/Value: carried out five had relied mostly quantitative techniques involving ratios analysis. extended other oil-based economies countries well.