Linking Intellectual Capital and Financial Performance in Pharmaceutical Companies

Purpose: The present research aims to examine the connection between three types of “intellectual capital” (“human capital”, “structural and “Value-Added Capital”) financial performance pharmaceutical companies trading on India Stock Exchange (BSE NSE). Design/Methodology/Approach: To gauge intellectual capital & companies, 10 basis their market capitalization belonging sector were selected information pertaining these is collected for period 2000-2022. stationarity data was checked by applying a unit root test regression analysis. Findings: size country’s might differ signi- ficantly from one country next. Whereas, Pharmaceutical businesses perform more effectively charge less when there competition in market. Furthermore, “Value Added “human capital,” have substantial impact ROA. Research Limitation: This study limited small sample consisting sector, generali- zing across entire challenging. Future researchers could employ larger include diverse sectors analysis comprehensive look. Managerial Implications: Pragmatically, study’s findings imply that would benefit creating an internal division or program dedicated measuring, managing, expanding as key resource order better position themselves financially knowledge economy, also investments Intellectual capitalwould Originality/Value: paper presents original work authors field its linkage with performance.