Work

Impact of Current and Non-Current Assets on the Profitability of Pharmaceutical Companies of Pakistan

Year: 2025

Type: article

Abstract: This research study examined the impact of current and non-current assets on the profitability of pharmaceutical companies of Pakistan. For this study 9 years data was collected from the annual financial statements of six pharmaceutical companies listed in Karachi Stock Exchange over a period of 2010 to 2018. The profitability was measured by ROA. Current and non-current assets were taken as independent variables. The regression analysis was used and the result showed that current assets have a significant positive impact with the return on assets while the fixed assets have a significant negative impact on profitability of pharmaceutical companies of Pakistan.

Source: DOAJ (DOAJ: Directory of Open Access Journals)

DOI: 10.5281/zenodo.17223876

Authors: Ullah, Habib, Ahmad, Waqar

Institutions: University of Swat, Huazhong Agricultural University

Language: English

Topic: Working Capital and Financial Performance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Good health and well-being

Open Access status: diamond

OpenAlex ID: W3003014592

FWCI: 2.69

Cites:

Cited by: 3

Related to: 20