The choice of this subject was motivated by the fact that UPM Mali makes a major contribution to the supply, storage and distribution of medicines, consumables and medical equipment in our country. My background as a chartered accountant and UPM's statutory auditor, as well as having a father who is a doctor of pharmacy, made a particular impact on my choice of this topic. It was also an opportunity for us to research the conditions of financial equilibrium of the entity in question and to measure the level of profitability of invested capital in order to come up with a diagnosis of its current situation to serve as a basis for future studies.