تقييم الأداء المالي للشركة العامة لصناعة الأدوية و المستلزمات الطبية سامراء- العراق بإستخدام نسب الربحية للفترة من (2014-2019)‎

Abstract EN

The current research aimed at using profitability ratios in evaluating the financial performance of the public Company for Medicines and Medical Supplies / Samarra - Iraq to find out the strengths and weaknesses that affect its financial performance, and it also aimed to compare the company's profits in the years between (2017-2019), which are characterized by security stability With its capital in previous years (2014-2016), which is characterized by insecurity, to know the extent of its ability to achieve growth in profits, by answering the main question, can the performance of the public Company for Medicines and Medical Supplies / Samarra - Iraq be evaluated based on the ratios Profitability? In order to reach an answer to this question and achieve the goal of the research, we relied on the profitability ratios to analyse the financial statements of the company represented by (balance sheet and income statement) during the period from (2014-2019), and the research reached a set of results, the most important of which can be evaluated the financial performance of the public company For Medicines and Medical Supplies Industry/ Samarra - Iraq, depending on profitability ratios, and there is a decrease in the company's performance, which is sometimes due to the impact of security conditions and instability, and although there is a slight growth in its performance, it is far from the level of ambition.