基于杜邦分析法的Q企业盈利能力分析

Analysis on the Profitability of Q Enterprise Based on DuPont Analysis

摘要: 单一调味品行业一直在我国占据着庞大的市场规模，其中酱油行业体量大、发展潜力充分，对实现我国单一调味品行业升级突破具有重大意义。本文选择行业重点公司之一的Q企业作为研究对象，利用杜邦分析法，纵向上，根据Q企业近五年披露的财务报表，主要对其盈利能力相关指标进行分析；横向上，结合同行业优秀指标进行对比，以找寻有助于Q企业盈利能力提升的途径，为其提供借鉴。

Abstract: The single condiment industry has been occupying a huge market scale in China. Among them, the soy sauce industry has a large volume and full development potential, which is of great significance to realizing the upgrading and breakthrough of China’s single condiment industry. This paper selects Q enterprise, one of the key companies in the industry, as the research object, and uses DuPont analysis method to analyze its profitability related indicators vertically according to the financial statements disclosed by Q enterprise in recent five years; Horizontally, compare the excellent indicators of the contract industry, so as to find ways to improve the profitability of Q enterprise and provide reference for it.