“…Khan & Al Maktoumi (2021) analyzed the financial performance measure of the selected commercial banks of Oman using different ratios to help the stakeholders to take a suitable decision. Alami et al (2021) found that financial performances were measured by ratios and there was a significant relationship in measuring through return on equity (ROE) and return on assets (ROA). Kanakriyah (2020) confirmed that the company's financial performance based on the ratios had a significant impact on the dividend policy.…”