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

Saeed Ur Rehman, MCom

Diplomová práce

Abstract:

The diploma thesis deals with the financial position and performance of three Pakistan pharmaceutical companies Ferozsons laboratories limited, Abbott Laboratories Pakistan limited and GlaxoSmithKline Pakistan limited. The theoretical part of the thesis deals with the accounting legislation and financial statements presentation and with the characteristics of the pharmaceutical industry in Pakistan and also the selected ratios of the financial analysis are defined. The practical part of the thesis deals with the characteristics of the chosen pharmaceutical companies. 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 three chosen pharmaceutical companies for the period of 2016 to 2020. Financial ratios such as liquidity ratios, profitability ratios, efficiency ratios, and leverage ratios were used to assess the financial statements of the chosen companies during a five-year period. The study highlighted the crucial elements that influence these organizations' financial performance and offered suggestions for enhancing their financial standing. The research's conclusions will be helpful to investors, regulators, and policymakers in Pakistan's pharmaceutical sector.

Keywords

Financial statements, Balance sheet, Pharmaceutical industry

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 17. 4. 2023

Obhajoba závěrečné práce

• Obhajoba proběhla 7. 2. 2024
• Vedoucí: Ing. Enikö Lörinczová, Ph.D.
• Oponent: Jan Němec, externi

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Magisterský studijní program:
Economics and Management