This research is trying to answer the most frequent question that people ask when they are about to start a new business or they manage an already existing one” What should I do and how should I do it?”. For this, a comparison between two businesses will be made, which, in the research will be called business “A” and business ”Z”. Both A and Z are businesses from the pharmaceutical field and they registered almost the same level of profits. The paper starts whit a presentation of the businesses, it continues whit a comparative analysis of the financial statements and then it ends whit the answer to the up mentioned question.

portfolio, claims, earnings.