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FINANCIAL PERFORMANCE ANALYSIS OF A SELECTED BIOTECHNOLOGY MANUFACTURING COMPANY

📘 Volume 13 📄 Issue 4 📅 April 2026

👤 Authors

Ramya S 1
1. II MBA Learner, Department of Management Studies, Management Studies, Saveetha Engineering College, Chennai

📄 Abstract

This study analyzes the financial performance of selected biotechnology manufacturing company for a five–year period from 2020–2021 to 2024–2025 using secondary data from financial statements. The study uses various analytical tools such as ratio analysis, comparative financial statements, common-size analysis, trend analysis, and DuPont analysis to evaluate liquidity, profitability, solvency, and efficiency. The findings indicate a stable liquidity position and fluctuations in profitability due to increasing employee benefit expenses and other operating costs, leading to a decline in net profit margins. The DuPont analysis indicates that return on equity is primarily influenced by operational efficiency rather than financial leverage. The study concludes that the company demonstrates overall financial stability. Improving cost efficiency and effective utilization of assets are essential for sustaining long-term growth and profitability.

🏷️ Keywords

Financial Performance Ratio Analysis DuPont Analysis Liquidity Profitability.

📚 How to Cite:

Ramya S , FINANCIAL PERFORMANCE ANALYSIS OF A SELECTED BIOTECHNOLOGY MANUFACTURING COMPANY , Volume 13 , Issue 4, April 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,

🔗 PDF URL

https://cdn.eprapublishing.org/article/202604-07-026903.pdf

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