国际中文开源期刊平台

容百科技财务指标及前景分析

Analysis of Financial Indicators and Prospects of Rongbai Technology

财经聚焦 / 2023,5(1)：1-14 / 2023-02-09 178 162

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• 作者： 王乃一¹      李颖颖²      杨政路³     
• 单位：

  1．重庆市招商局重庆公路工程检测中心有限公司，重庆；
  2．重庆市重庆工商大学，重庆；
  3. 中国农业发展银行重庆市分行，重庆

• 关键词： 盈余质量；经营风险；财务风险；持续经营能力
• Earnings quality; Business risk; Financial risk; Going concern capacity
• 摘要： 容百科技是我国科技新能源材料行业的领导者，主要从事三元正极材料和前驱体的研发和销售。但是从容百科技的财报上看出，公司近四年的经营活动、投资活动现金流量净额为负，且公司应收账款难以回报。首先，本报告从盈利模式、利润来源及构成、现金流量、财务指标等方面来分析容百科技的盈余质量；其次，从主营产品、产业链状况、资产质量等方面来分析财务风险和经营风险；最后，综合运用SWOT分析等理论从财务视角分析其持续经营能力和发展能力。
• Rongbai Technology is a leader in Chinese science and technology new energy materials industry, mainly engaged in the research and sales of three cathode materials and precursors. However, as can be seen from the financial report of Rongbei Technology, the net cash flow of the company’s operating activities and investment activities in the past four years is negative, and the company’s accounts receivable are difficult to return. This report analyzes the earnings quality of Rongbai Technology from the aspects of profit model, profit source and composition, cash flow, financial indicators and so on. Analyze financial risk and operating risk from main products, industrial chain status, asset quality and other aspects; Finally, SWOT analysis and other theories are comprehensively used to analyze its sustainable management ability and development ability from the financial perspective.
• DOI： https://doi.org/10.35534/fef.0501001
• 引用： 王乃一，李颖颖，杨政路．容百科技财务指标及前景分析［J］．财经聚焦，2023，5（1）：1-14．