Ratio Analysis of Square Pharmaceuticals Ltd
Akter, Fatema (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025060721439
https://urn.fi/URN:NBN:fi:amk-2025060721439
Tiivistelmä
This thesis investigates the financial performance of Square Pharmaceuticals Ltd., a market leader in Bangladesh’s pharmaceutical sector, by using key financial ratios. The study spans 2022 to 2024 and aims to assess the firm’s liquidity, leverage, efficiency, coverage, and profitability to understand its financial health and strategic resilience.
The theoretical framework relies on established financial management concepts, particularly ratio analysis. A quantitative, longitudinal case study approach was adopted, using secondary data from audited financial statements, books and journals, online sources, and so on. Excel-based computation and trend charting tools were used to analyze thirteen financial ratios over the selected period.
The findings indicate that Square Pharmaceuticals maintains strong profitability and solvency, though there are emerging concerns regarding inventory management and declining asset turnover. The study highlights the usefulness of financial ratios as tools for transparent performance evaluation and offers recommendations for financial strategy improvements to support sustainable growth in a dynamic industry context.
The theoretical framework relies on established financial management concepts, particularly ratio analysis. A quantitative, longitudinal case study approach was adopted, using secondary data from audited financial statements, books and journals, online sources, and so on. Excel-based computation and trend charting tools were used to analyze thirteen financial ratios over the selected period.
The findings indicate that Square Pharmaceuticals maintains strong profitability and solvency, though there are emerging concerns regarding inventory management and declining asset turnover. The study highlights the usefulness of financial ratios as tools for transparent performance evaluation and offers recommendations for financial strategy improvements to support sustainable growth in a dynamic industry context.