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VOL. 5, ISSUE 2 (2023)
A study on leverage analysis and earnings per share of selected pharmaceutical companies in India
Authors
Avani G Jani
Abstract
Pharmaceutical industry has always been a significant
sector for Indian economy as well as it also plays a crucial role in nation’s
healthcare system. But, since last three years, after the advent of COVID
pandemic, Indian pharmaceutical sector has shown a remarkable progress,
contributing significantly to the healthcare sector. The main objective of the
present study is to analyze leverage and Earning per share of pharmaceutical
sector of India. From which, top 3 pharma companies namely, Sun Pharma, Divis
Labs and Dr. Reddy’s Laboratories have been selected. The study period is from
2018-19 to 2021-22. Accounting tools like operating leverage, financial
leverage and combined leverage have been used. In statistical tools, for
testing of hypotheses, ANOVA test and correlation analysis have been applied.
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Pages:49-53
How to cite this article:
Avani G Jani "A study on leverage analysis and earnings per share of selected pharmaceutical companies in India". International Journal of Management and Commerce, Vol 5, Issue 2, 2023, Pages 49-53
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