Assessment of the Financial Position and Performance of the Chosen Companies in the Pharmaceutical Industry in Bangladesh

Bc. JAHED HOSSAIN, BBA

Diplomová práce

Abstract:

The diploma thesis deals with the financial position and performance of two Bangladeshi renowned pharmaceutical companies Beximco Pharmaceuticals and Square Pharmaceuticals. The theoritical part of the thesis deals with the accounting legislation and financial statements presentation and with the characteristics of the pharmaceutical industry in Bangladesh and also the selected ratios of the financial analysis are defined. The practical part of the thesis deals with the characteristics of the companies Beximco Pharmaceuticals and Square Pharmaceuticals. Horizontal and vertical analysis of the balance sheet of the chosen companies is calculated in order to assess the financial position and the horizontal and vertical analysis of the income statement is calculated to assess the financial performance. Selected ratios of financial analysis are calculated for both companies. Data was collected from the annual financial reports of Beximco and Square pharmaceuticals from financial years 2017 to 2020. The results and discussion part of the thesis deals with the comparison of the two chosen companies, summarizes the main factors influencing the profit in the industry and suggests recommendations.

Keywords

financial statements, financial analysis, financial performance, Income statement, profit, pharmaceutical industry

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 31. 3. 2021

Obhajoba závěrečné práce

• Vedoucí: Ing. Enikö Lörinczová, Ph.D.

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Magisterský studijní program / obor:
Economics and Management / Economics and Management