مجلة التنمية الاقتصادية
Volume 11, Numéro 1, Pages 256-269
2026-06-30
Financial Performance Analysis Of Pharma Invest Spa (2019 – 2023)
Authors : Karaoui Ahlem . Maache Hassina . Mekideche Naziha .
Abstract
This study aims to evaluate the financial performance of Pharma Invest from 2019 to 2023 using key indicators such as Working Capital, Working Capital Requirements, Net Treasury , Sales Revenue, Gross Profit Margin, Value Added, Net Income, Return on Shares, Return on Assets and the Quick Ratio. The analysis shows that the company has strong foundations and growth potential, despite facing operational, regulatory, and market-related challenges. Working capital improved after the capital increase, sales revenue remained notable though slightly declined in the last two years, and gross profit peaked at 1 435 756 737 DZD in 2023 with a 12,31% margin. While net income and ROA declined in 2023, a quick ratio of 1,04 reflects improved short-term liquidity. Overall, Pharma Invest demonstrates resilience and potential for growth, provided it manages operational and market risks effectively.
Keywords
Financial Performance ; Working Capital ; Value Added ; Return on Shares ; Pharma Invest SPA
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