Financial Comparison between Glaxo Smith Kline and Cheniere Energy The companies I have been assigned to analyze and compare are Glaxo Smith Kline (GSK) from the UK, the second largest largest pharmaceutical company in the world, and Cheniere Energy (LNG), a struggling small downstream oil company operating in Houston, Texas. To obtain financial information, such as 10-K filings, income statements, balance sheets, cash flow statements, and basic information about each company, I used a combination of SEC Edgar, Mergent online, Google Finance, and Reuters online. I will also refer to each company's corporate websites to complete my research, these are noted in the footnotes as well as the websites mentioned previously. In my research I will identify the prudent accounting choices of both companies and make comparisons of my findings. My first impression of this analysis is that I am comparing two very different companies. The different attributes of these companies that I can see initially are the industry, company size, and geographic location of operations. Cheniere Energy, Inc., through its subsidiaries, is primarily engaged in the business of developing and constructing, and thereby owning and operating, a network of three onshore liquefied natural gas receiving terminals and pipelines. The Company is developing a natural gas liquids and natural gas marketing business primarily through its wholly owned subsidiary, Cheniere Marketing. To a limited extent, Cheniere is also engaged in oil and natural gas exploration and development activities in the Gulf of Mexico. The Company has four business segments: natural gas liquid receiving terminal business, natural gas pipeline business, natural gas liquid and natural gas marketing business, and oil and gas exploration and development business. GlaxoSmithKline is a pharmaceutical, biologics and healthcare company based in the United Kingdom. agency. GSK is the world's second largest pharmaceutical company and a research-based company with a broad portfolio of pharmaceutical products covering anti-infective, central nervous system, respiratory, gastrointestinal/metabolic, oncology and vaccine products. It also has a consumer healthcare business that includes leading oral care products, nutritional beverages and over-the-counter medicines. GSK has thrived in the global pharmaceutical market in recent years. Cheniere had trouble staying afloat. Before Hurricane Katrina, Cheniere was making risky organizational decisions to help the company succeed. Cheniere decided to build liquid natural gas reception terminals to facilitate its flow in the gas pipelines. Cheniere's decision makers could not have known that completion of these receiving terminals would be interrupted by Hurricane Katrina.