Key financial factors driving profit at Square Pharmaceuticals PLC: a trend & regression study

Abstract

This report presents the internship experience of Abdur Rahman, a BBA (Finance) student, who completed his internship at Square Pharmaceuticals PLC as an Accounts and Finance Intern from February 2025 to May 2025. The internship offered practical exposure to accounting operations, financial reporting, and real-time business practices within a structured corporate setting. Throughout this period, I had the opportunity to work closely with professionals in the Accounts & Finance Department, which significantly enhanced my understanding of corporate accounting systems and financial procedures. Square Pharmaceuticals PLC, one of the largest and most reputable pharmaceutical companies in Bangladesh, operates with a strong emphasis on financial discipline, innovation, and strategic growth. The company maintains a robust financial position, supported by effective cost management and consistent revenue generation, which has enabled it to retain a leading position in the healthcare sector both locally and internationally. As part of the academic requirement, an individual research project titled “Key Financial Factors Driving Profit at Square Pharmaceuticals PLC: A Trend & Regression Study” was conducted. The project examined the influence of financial ratios such as Debt-to-Equity, Asset Turnover, Inventory Turnover, and Interest Coverage on the Return on Assets (ROA) over the period 2015–2024. By using tools like Microsoft Excel, trend analysis, correlation assessments, and regression modeling were performed. The findings revealed that Inventory Turnover had the strongest impact on ROA. This research project allowed the author to sharpen his data analysis skills and apply academic knowledge in a real-world context.