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

This research study examined the impact of current and non-current assets on the profitability of pharmaceutical companies of Pakistan. For this study ۹ years data was collected from the annual financial statements of six pharmaceutical companies listed in Karachi Stock Exchange over a period of ۲۰۱۰ to ۲۰۱۸. 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.

کلیدواژه ها:

Current Assets ، Non-Current Assets ، Profitability ، Return on Assets ، Pakistan