基于杜邦分析法的a股餐饮上市公司盈利能力影响因素研究

IF 0.7 Q4 NURSING
T. Dai
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引用次数: 0

摘要

本研究旨在确定影响中国a股上市餐饮公司盈利能力的财务指标。文献表明,利润越高的公司往往更具竞争力,也能给投资者带来更大的回报。因此,对a股上市餐饮公司盈利能力的影响因素进行识别显得十分必要。本研究以2018 - 2022年在中国a股上市的同庆楼、广州酒楼、全聚德集团、西安餐饮四家餐饮公司为样本。为了确定影响餐饮上市公司盈利能力的指标,我基于杜邦分析法,对这四家公司的财务报表进行了大量的数据分析,初步确定了12个指标。为了确定各指标对盈利能力影响的显著性,我采用相关性分析进行筛选。最后确定了净资产收益率、总资产收益率、销售利润率、成本利润率、每股收益、总资产周转率、固定资产利润率等7个指标。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Study on the Influencing Factors of the Profitability of A-share Listed Catering Companies Based on DuPont Analysis
This study aims to determine the financial indicators that affect the profitability of Chinese A-share listed catering companies. The literature shows that more profitable companies are often more competitive and can also bring greater returns to investors. Therefore, it seems very necessary to identify the factors that affect the profitability of A-share listed catering companies. This study was based on the samples of the four catering companies,Tongqinglou,Guangzhou Restaurant ,Quanjude Group,Xi’an Catering,listed on China A-shares from 2018 to 2022. In order to determine the indicators affecting the profitability of the listed catering companies, based on DuPont analysis ,I conducted a large number of data analysis on the financial statements of these four companies and preliminarily determined 12 indicators. In order to determine the significance of the impact of each indicator on profitability, I used correlation analysis for screening.And finally, seven indicators were determined, namely: Return on equity, Return on total asset,Sales profit margin, Cost profit margin, Earnings per share , Total assets turnover ratio, and Profit rate on fixed assets.
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来源期刊
CiteScore
1.40
自引率
14.30%
发文量
3
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