Χρηματοοικονομική ανάλυση των φαρμακευτικών εταιρειών με τη χρήση αριθμοδεικτών κατά την πενταετία 2017-2022

Abstract

This thesis concerns the financial analysis of the pharmaceutical companies in Greece during the five years from 2017 to 2022. The companies were analyzed using numerical indicators: FAMAR S.A. MONOPROSOPI ETERIA PHARMAKON KE KALYNTICON, PFIZER HELLAS A.E., BIANEX S.A., PHARMATEN A.E., LALVIPHARM A.E. and RAFARM A.E. For the analysis of the above pharmaceutical companies, we used the methods of longitudinal analysis and stratified analysis. With the first method we analyze the course of the company as it was formed over time, while with the second we analyze the financial data of a company in comparison with other companies in the same sector and also with the sector in the same period of time. For the analysis of our companies, selected indicators were used. The indicators of general and specific liquidity, the ROE index, the ROA index, the EBIT, the EBITDA index, the Z-score index, the financial leverage index and the ICR index were selected. In the 1st chapter, the importance of the pharmaceutical industry in Greece is mentioned, while in the 2nd chapter becomes a historical review of the pharmaceutical companies we are examining. In the 3rd chapter we examine the importance of the numerical indicators and their interpretation. In the 4th chapter we use the method of longitudinal analysis and in the 5th the method of stratified analysis. Finally, in the 6th chapter, the conclusion for this thesis is presented.