Eureka! Institutional Repository

Work is the analysis and the comparison of financial statements. The purpose of the work is the business administration information for the proper and profitable management by collecting, recording, classifying and studying of economic events that compose their activity as well as investors interested in this. The financial analysis of the company will be achieved with the help of indicators, while the comparison is made between two companies of ELPEN and PHARMANEL where they belong in the pharmaceutical industry. Are both of Greek companies with many years of their assets. Both companies use Greek accounting standards and have no foreign borrowing. Both companies also produce medicines where the feature and in Greece and abroad. Between the two companies, we observe that there is a big difference in the size of the turnover and profits. The ELPEN observe that has most developed profits and larger volume of the PHARMANEL. The reason for any preferred two companies with such differences are because you'll look more pronounced differences. Although they have many common ELPEN's course is much more better than PHARMANEL. The companies analyzed the years 2010 to 2014. The comparison is made between the two companies over time for each year, but compared with the industry Average. The aim of this financial analysis is to identify useful conclusions about the course of pharmaceutical companies.