Template-Type: ReDIF-Article 1.0
Author-Name:Joseph Davies
Author-Workplace-Name:Strategic Data Analytics Consultancy and Research Centre (StraDARC), Makeni City, Sierra Leone.
Author-Name:Alusine Frederick Kargbo
Author-Workplace-Name:Strategic Data Analytics Consultancy and Research Centre (StraDARC), Makeni City, Sierra Leone.
Title:Working-Capital-Related Financial Management and Institutional Performance: Evidence from A Call to Business Savings and Loans Limited, Sierra Leone  
Abstract:This study examines working-capital-related financial management at A Call to Business Savings and Loans Limited (ACTB), a Sierra Leonean intermediary serving micro, small and medium-sized enterprises, and describes the observable relationship between balance-sheet structure and institutional performance across publicly documented observations. By treating a deposit-taking lender as the unit of analysis, the study contributes to finance research on banking and financial innovation in frontier markets, where balance-sheet choices shape both credit access and institutional resilience. The study adopts a quantitative single-institution case-study approach to publicly documented observations, principally December 2013 and June 2018, with later observations used as context. Analysis uses financial-ratio calculations, nominal percentage-change calculations, percentage-point comparisons and descriptive balance-sheet analysis. The loan portfolio increased by 346.37 per cent, total assets by 398.36 per cent, savings by 882.49 per cent, equity by 553.38 per cent, and borrowers by 157.29 per cent. Loan-portfolio intensity declined from 67.01 per cent to 60.02 per cent, while savings intensity rose from 7.18 per cent to 14.15 per cent. PAR30 rose from 7.18 per cent to 8.85 per cent, following a 2014 crisis peak of 26 per cent. The study reconstructs publicly reported ACTB observations transparently and adapts working-capital analysis to a deposit-taking lender in a fragile-state setting. The paper thereby offers a replicable diagnostic framework for financial institutions operating where audited multi-year data are scarce.  
Keywords:Working Capital Management, Institutional Performance, Loan Portfolio, Funding Structure, Microfinance, Sierra Leone, ACTBWorking Capital Management, Institutional Performance, Loan Portfolio, Funding Structure, Microfinance, Sierra Leone, ACTB 
Journal:Journal of Market Research
Pages:182-192 
Volume:2
Issue: 1
Year: 2026
DOI:10.58970/JMR.5021
File-URL: https://ijsab.com/wp-content/uploads/5021.pdf
File-Format: Application/pdf
File-URL: https://www.ijsab.com/jmr-volume-2-issue-1/9251
File-Format: text/html
Handle: RePEc:aif:market:v:2:y:2026:i:1:p:182-198