Analysing the financial performance of companies involves examining various aspects of a company’s financial activity, including profitability, liquidity, solvency, rate of return, cash flow and debt ratio. Beside the detailed information on the financial situation of a company, the financial performance analysis can help assess a company’s potential, including its ability to meet its financial goals. The present paper performs examining of annual financial reports of three companies from pharmaceutical sector from Romania and analysing key financial indicators during three years: ante-pandemic, pandemic, post-pandemic. The crisis generated by the COVID-19 pandemic has directly influenced all economic sectors worldwide, in most cases in a negative sense. At the opposite pole, the pharmaceutical industry had the opportunity to expand and improve its performance, as a result of the constant market need for medicines and medical devices. The financial performance analysis of the three most important pharmaceutical companies from Romania provides detailed information on financial situation of these companies. The paper underlines the importance of the analysis for making investment, management and strategic decisions, but also to identify trends and risks and assess the companies’ ability to meet their goals, presiding at the same time measures for long-term business expansion in a post-pandemic environment.