Financial Comparison of Glaxo Smith Kline and Cheniere Energy The companies I have been tasked to analyze and compare are Glaxo Smith Kline (GSK) from the United Kingdom, the world's second-largest pharmaceutical company, and Cheniere Energy (LNG), a small, struggling downstream oil company operating in Houston, Texas. To obtain the financial information, such as a 10,000,000 file, income statements, balance sheets, cash flow statements and general information about each company, I used a combination of Edgar, Mergent in SEC 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 along with the websites previously mentioned. In my research, I will identify the conservative accounting choices of the two companies and make comparisons on my results. 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 industry, company size, and geographic location of operations. Cheniere Energy, Inc., through its subsidiaries, is primarily engaged in the development and construction of, and then owns and operates, a network of three onshore liquefied natural gas receiving terminals and pipelines. The Company develops a liquefied natural gas 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: liquefied natural gas receiving terminal activities, gas pipeline activities, liquefied natural gas and natural gas marketing activities, as well as petroleum exploration and development activities and gas. GlaxoSmithKline is a United Kingdom-based pharmaceutical, biological and healthcare company. business. GSK is the world's second largest pharmaceutical company and a research-based company with a broad pharmaceutical portfolio spanning anti-infectious, central nervous system, respiratory, gastrointestinal/metabolic, oncology and vaccine products. It also has a consumer healthcare business including leading oral health products, nutritional beverages and over-the-counter medications. In recent years, GSK has thrived in the global pharmaceutical market. Cheniere is struggling to stay afloat. Before Hurricane Katrina Cheniere, she made risky organizational decisions to drive the company's success. Cheniere decided to build liquefied natural gas receiving terminals to facilitate transportation to gas pipelines. Chenière's decision makers had no way of knowing that the completion of these receiving terminals would be interrupted by Hurricane Katrina..