Comparative Analysis of Financial Performance of Pharmaceutical Companies During and After the Covid-19 Pandemic

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Comparative analysis shows no significant difference in financial indicators among companies on IDX, highlighting post-pandemic adaptations.

The financial performance analysis reveals no significant differences in profitability and liquidity across the two periods.
Profitability was assessed using Return on Assets and Net Profit Margin, while liquidity was measured by the Current Ratio.
Using the paired sample t-test, the study observed variations in Debt to Equity Ratio, indicating changes post-pandemic.
The sample comprised 11 pharmaceutical companies listed on the Indonesia Stock Exchange during 2020-2023.

Natsir et al. (2025) studied this question.

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Comparative analysis shows no significant difference in financial indicators among companies on IDX, highlighting post-pandemic adaptations.