Financial Statement Risk Analysis for Orrstown Financial Services Case Study

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Introduction

The purpose of this ex-post risk analysis is to determine the profitability, earnings and future financial ratios for Orrston Finacial services. It addresses threats, vulnerability and place mitigating factors in place to shield against bankruptcy and future lawsuit by customer, competitors and the government. The report outlines the actual stability and paints a factual picture of its performance in the market since 2006.

In the mid 2011 Orrstown bank faced a federal class action for misrepresenting its financial status, which was in decline after receiving $32 million loss due to series of bad commercial loans in 2011. In June 2012 it lost again $17 million in a span of only six months (Orrstown Financial case study; Annual Reports, 2006-2011).

Writing about the loan of Yorktown Funding Inc. was one of the major undoing of the bank for failing to properly evaluate the companies’ viability and the market trend before offering loans.

The scope of the ex-post analysis is based on the financial statement report starting from 2006 to determine the stability of Orrston Finacial services in the near future. The report also compares the approach used by M&T Bank, which prides itself for having a conservative credit strategy though difference in size, reputation, financial and balance sheet statements.

Challenges currently faced by Orrstown bank

The biggest challenge that Orrstown bank faced was the cost of complying with the new regulations by the US government regarding accountability and transparency.

Inability to pay its short-term liabilities in end of 2001 and first two quarters of 2012 posted negatively. However, operating income and cash ratio improved significantly.

Market valuation for Orrstown is rather low and volatile compared to M&T Bank’s marketing.

Proportional capital to assets level is 7-9% compared to M&T with 10-13%. This ratio might create problem for Orrstown bank (Orrstown Financial case study; Annual Reports, 2006-2011”8).

This table shows Orrstown Bank degree of survival in the market against M&T

HighOrrstown Bank has a good market reputation and understanding of the economy compared to M& T, though the management failed to use it when it was much required. This can be used as advantage to regain its position in the market with ease.

Orrstown Bank capital and asset base is much high than M&T’s rate, which are $70 million and $11million respectively. This is a positive element for survival if performance is managed well.
Its 1.5 billion asset worth guarantees its survival in the industry.

MediumIn 2011, Orrstown Bank lost $32 milion due to poor commercial loan and $17 million in only 6 months (Orrstown Financial case study; Annual Reports, 2006-2011). This is a grave matter if not corrected in good times. Measures should be put in place to thoroughly evaluate all companies before loans are processed.
LowLeadership requires experience and good qualifications. In the middle of August, David P. Boyle became a new CFO. This time his qualifications were in question and all achievements were unimpressive. If Orrstown can come up with criteria and strictly follow them, survival is guaranteed.

Market lacks confidence in Orrstown Bank compared to M&T. Their estimated P/B rations are 0.6 and 1.33 respectively (Orrstown Financial case study; Annual Reports, 2006-2011).
It is fair to conclude that Increase in regulation and reduction in ROE might place Orrstown in a difficult situation.

Recommendations

  • Strictly Abiding US government financial regulation policy.
  • Factual representation of the bank at all times to prevent any future lawsuit by investors.
  • Thorough evaluations of companies before loans are released.
  • Timely research of economy and market trends to reduce dangers of none performing loans and take the right steps at the right time.
  • Developing business that improves leadership.

Works Cited

Orrstown Financial case study, Annual Reports, 2006-2011. Print.

Orrstown-M&T Financial Draft 2, Annual Report, 2006-2011. Print.

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IvyPanda. 2019. "Financial Statement Risk Analysis for Orrstown Financial Services." June 26, 2019. https://ivypanda.com/essays/financial-statement-risk-analysis-for-orrstown-financial-services/.

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