ANALYSIS OF FACTOR AFFECTING

FINANCIAL PERFORMANCE:
FINANCIAL PERFORMANCE OF
PHARMACEUTICAL COMPANIES
LISTED ON HO CHI MINH
Hello!
This is our presentation

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TITLE
1. 1. Introduction 4. Research models and
2. 2. Literature review hypotheses research
3. 3. Research method 5. The result of the research
6. Summarize and
conclusion

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1. INTRODUCTION
▫ Pharmaceutical industry is the common
name of a medical profession
specializing in the preparation and
manufacture of medicines as well as the
implementation of medical examination
and treatment and drug distribution

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The reason that make us choose this industry is
the important of medicine in our mental life
and the effect on other industries.

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2. LITERATURE
REVIEW

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▫ In the world, there are many
theoretical and research resource
efficiency experiments

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▫ Here were some typical studies

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Ghosh, Nag and Berger and Gleason et al
Sirmans (2000) Bonaccorsi (2006) (2000), Simerly
and Li (2000),
Liargovas and
Skandalis (2008)

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▫ Abor (2008), ▫ Rohaya et al
Pouraghajan (2010), Gatsi
et al (2012), et al (2013),
Gatsi et al Pitulice et al
(2013) (2018)

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▫ Enterprise growth is also one of
the factors related to financial
performance and there are also
many conflicting conclusions

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▫ The second concern for
researchers is to consider factors
that influence a company's
financial performance

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 The concept and meaning of each financial index used
in the research
▫ Capacity
▫ Return on ▫ Return on
management
assets (ROA) equity (ROE) refers to the act of
is an indicator of is a measure of ensuring a business
how profitable a financial maximizes its
company is performance potential activities
relative to its total calculated by and production
assets. dividing net output—at all times,
income by under all conditions
shareholders'
equity
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 ▫ A degree of
▫ QR and CR are financial leverage ▫ An industry
a solvency ratio is a (DFL) is a leverage (I) is a group of
key metric used to ratio that measures the companies that are
measure an sensitivity of a related based on
enterprise’s ability company’s earnings per their primary
to meet its long- share (EPS) to business activities
term debt fluctuations in its
obligations and is operating income, as a
used often by result of changes in its
prospective business capital structure
lenders 15
▫ Economies of ▫ STATE points ▫ Aggregate
scale are cost out the percentage economic
advantages reaped of the capital that
activity is
by companies government used
represented by not
when production to invest in a
only real (i.e.,
becomes efficient. company over
inflation-adjusted)
their total equity
GDP

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▫ 3. RESEARCH METHOD

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▫ The sample is a 25 pharmaceutical
companies which listed on Ho Chi Minh ,
Hanoi and UPCOM Stock Exchanges from
2007 to 2018
▫ We used data from prospectus, financial
statements and information about the
company.
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▫ The data analysis method is Ratio method

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