Financialanalysis Of Apeloa Pharmaceuticial Company Based On Harvard Framework

The 19 th National Congress of the Communist Party of China put pharmaceutical manufacturing in an important position in the development of national economy,making strategic decisions of carrying out the “Healthy China initiative”,to achieve deepen medical reformation with the breakthrough of centralized drug procurement and use.The implementation of China’s new medical policy has a great impact on the profitability of pharmaceutical enterprises.As a listed chemical pharmaceutical company whose product line covers API intermediates,CDMO,preparations and import and export business,Apeloa Pharmaceutical Company enjoys a certain market position and competitive potential.This paper takes Apeloa Pharmaceutical Company as the research object,four aspects are analyzed:strategy,accounting,finance and prospects,using the financial statements data published by Apeloa Pharmaceutical Company from 2017 to 2020.Firstly,the paper makes a strategy analysis of Apeloa Pharmaceutical Company by using porter’s five Forces model and SWOT model.Secondly,accounting analysis to analyze the assets and liabilities of Apeloa Company,this reflects the company’s financial status,capital structure and liquidity adequacy.Thirdly,making financial analysis to analyze and evaluate the company’s operating capacity,solvency,profitability and development capacity.Finally,the prospect analysis is combined with the conclusion of the first three parts to predict the future development trend of the company,and put forward the corresponding development strategy.In the face of industry reform and fierce market competition,a comprehensive financial analysis of Apeloa Company will help enterprise managers to formulate a more scientific development strategy.