Open Journal of Business and Management

Volume 12, Issue 1 (January 2024)

ISSN Print: 2329-3284   ISSN Online: 2329-3292

Google-based Impact Factor: 1.13  Citations  

Visualizing Income Statements of Pharmaceutical Companies Using Sankey Diagrams

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DOI: 10.4236/ojbm.2024.121019    63 Downloads   301 Views  
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ABSTRACT

Financial statement analysis is foundational to evaluate business performance and the income statement provides key insights into the profitability of an enterprise. While income statement data are readily available as part of a company’s annual 10-K filing, their tabular format can make it challenging to fully understand the nuances associated with company performance. To address this shortcoming, the SankeyArt platform was used to develop Sankey diagrams for 3 pharmaceutical companies that provide an alternate intuitive visual representation of company profitability. The level of income statement granularity can be modulated in the Sankey diagrams, directing focus to the areas of interest. The approach described in this study is generic and applicable across industries.

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Goudar, N. (2024) Visualizing Income Statements of Pharmaceutical Companies Using Sankey Diagrams. Open Journal of Business and Management, 12, 266-274. doi: 10.4236/ojbm.2024.121019.

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