3 Methodology and research sample
The research analysis of profitability through financial ratios is a parametric method, one of the most widely used and has been widely applied for the measurement of the profitability of the banks since it is a useful diagnostic tool which can identify quickly and in simple form important information of a company. The financial ratios enable the evaluation of the financial situation of an enterprise, in the past, present and future, with a target to reveal the strengths and weaknesses of the firm. The financial analyst must choose the most revealing details of the activity of the company and set up the appropriate ratios which illuminate the activity more effectively.