(GSK Plc, 2017)
Return on capital of employed of GSK Plc was better than the Pfizer in both the years. In year 2016, the return on capital employed was 7.17% and it was increased to 15.57% in year 2017. On the other hand, return on capital employed of Pfizer was 5.94% in year 2016 and it got increased to 8.70%. So, it can be said that GSK plc has provided better returns on the total capital employed by the company.
Operating Profit Margin
This ratio is used to evaluate the operating performance of the entity and it indicates the percentage of sales earned by the company after paying cost of goods sold charges and operating expenses. It is generally expressed as the percentage of sales. This ratio is the best tool to evaluate the performance of one company with the performance of other company (Kaplan and Atkinson, 2015).