Welcome to Francis Academic Press

Academic Journal of Business & Management, 2023, 5(1); doi: 10.25236/AJBM.2023.050125.

A financial analysis report of three typical biopharmaceutical companies in UK


Guo Yuyan

Corresponding Author:
Guo Yuyan

Accounting Institute, Zhengzhou Business University, Gongyi, Henan, China, 451200


Due to the impact of COVID-19 in recent years, more and more people are beginning to turn their attention to the development of pharmaceutical companies. In particular, some investors have shifted their investment targets to the pharmaceutical sector. In addition, they actively study the financial data and non-financial performance of companies in related fields in order to make reasonable investment decisions in line with investment expectations. At the same time, due to the impact of COVID-19, the business and performance of pharmaceutical companies have changed from the previous year. Therefore, this paper selects three typical UK pharmaceutical groups, AstraZeneca, Glaxo Smith Kline  and Hikma Pharmaceuticals (Forbes, 2020)[16], to analyze their financial and non-financial performance in order to bring information users some usable information for investment.


Ratio Analysis, Non-financial performance, Accounting Policies, Pharmaceutical Companies

Cite This Paper

Guo Yuyan. A financial analysis report of three typical biopharmaceutical companies in UK. Academic Journal of Business & Management (2023) Vol. 5, Issue 1: 165-170. https://doi.org/10.25236/AJBM.2023.050125.


[1] Breuer, A., Frumusanu, M. L., Breuer, B. L. and Manciu, A. (2012). ‘Cash And Liquidity/Liquidity and Liquidity Ratio’, Annals - Economy Series, p. 78. 

[2] Camelia, B (2013) ‘Analysis Model for Return on Capital Employed’, Analele Universităţii Constantin Brâncuşi din Târgu Jiu: Seria Economie, 1(1), pp. 82–87.

[3] Carroll, A. B. (1991) ‘The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders’, Business Horizons, (4), p. 39.

[4] Faruk, H. and Habib, A. (2010). Performance evaluation and ratio analysis of Pharmaceutical Company in Bangladesh.

[5] Gallagher, J. and Triggle, N. (2020) ‘Covid-19: Oxford-AstraZeneca coronavirus vaccine approved for use in UK’, BBC News, [online] 30 December. 

[6] Latapí Agudelo, M. A., Jóhannsdóttir, L. and Davídsdóttir, B. (2019) ‘A literature review of the history and evolution of corporate social responsibility’, International Journal of Corporate Social Responsibility, 4(1), p. 1. 

[7] Lorenzetti, L. (2014) ‘GlaxoSmithKline seeks approval for first-ever malaria vaccine’, Fortune.com, p. N.PAG. 

[8] Masoud, N. (2017) ‘How to win the battle of ideas in corporate social responsibility: the International Pyramid Model of CSR’, International Journal of Corporate Social Responsibility, 2(1), pp. 1–22. 

[9] Ji, H. (no date) ‘The Impact of Interest Coverage Ratio on Value Relevance of Reported Earnings: Evidence from South Korea’, SUSTAINABILITY, 11(24). 

[10] ‘Pharma 2020: Marketing the future Which path will you take?’ (2020), pwc.com. [online]

[11] ‘Pharma 2020: The vision Which path will you take?’ (2020), pwc.com. [online] 

[12] Porter, M. E. and Kramer, M. R. (2006) ‘Strategy and society: the link between competitive advantage and corporate social responsibility’, Harvard business review, 84(12), p. 78. 

[13] Sagala, D. A. P. H. (2019). ‘Effect of Current Ratio, Debt To Equity Ratio, Net Profit Margin, and Total Asset Turnover on Earning Per Share’. In INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION (pp. 1507-1521). 

[14] Suvannasing, S. and Kazimoto, P. (2020). Influence of Selected Manufacturing Firm Characteristics on Choice of Inventory Costing Method. St. Theresa Journal of Humanities and Social Sciences, 6(1), 137-165.

[15] ‘The feelings and evaluations of the internal employees of the top 10 pharmaceutical companies’ (2017), Sohu.com. [online] 

[16] ‘The World's Largest Public Companies 2019 ranking’ (2020), Forbes. [online]