REMEDIUMREMEDIUM1561-59362658-3534Joint-Stock Company Chicot116510.21518/1561-5936-2019-11-70-74Original ArticleRating of pharmaceutical companies by return on equity in 2017RomanovaSvetlananoemail@neicon.ruRemedium1112201911707418032022Copyright © 2019,2019Return on equity (ROE) - an indicator of net profit in comparison with the equity of the organization. This is the most important financial indicator of return for any investor, the owner of the business, showing how effectively the capital invested in the business has been used, i.e. how much profit each ruble invested in the business of the company by its owners brings. It is the most important one to assess business activity and investment attractiveness of the company in the long term. The efficiency of using own capital can be assessed by comparing the profitability of own capital in the dynamics or comparing it with the same indicator for other similar enterprises of the same industry. We will compare the values of this ratio at pharmaceutical enterprises as of the beginning and end of 2017. As a result, we will conduct a rating of the enterprises of the industry according to these criteria. The rating was conducted according to the data of the state accounting reports of 90 leading pharmaceutical companies. As of the end of the reporting year, the return on equity of the industry averaged 18.18%, i.e. each ruble invested in the equity of the industry's enterprises brings an average of 18 kopecks of net profit. In the reporting year, this coefficient decreased by 3.38 points. LLC GIPPOCRAT stands out among the leaders by this indicator, the return on equity capital of which amounted to 73.48%, which is 4.04 times higher than the industry average. Thus, each ruble invested in the business of this enterprise brings 73.5 kopecks of net profit.pharmaceutical industryenterprisesbusiness activity indicatorsreturn on equityanalysisratingфармацевтическая промышленностьпредприятияпоказатели деловой активностирентабельность собственного капиталаанализрейтинг[Романова С.А., Захарова В.М. Рейтинг предприятий медицинской промышленности за 1 полугодие 2002 года. Ремедиум, 2002;10:60-69.][Романова С.А. Ежемесячный обзор: деловая активность предприятий отрасли. Ремедиум, 2018;11:70-76.][http://www.finanalis.ru.][http://afdanalyse.ru/publ/finansovyj_analiz/fin_koefitcienti.][http://www.finchas.ru.][http://polbu.ru/kovalev_ecanalysis/ch53_all.html.][http://bp.ds31.ru/articles.][http://allfi.biz.][http://infobank.by/1594/default.aspx.][http://www.audit-it.ru.]