当前,乳制品消费需求持续提高,乳业市场竞争越发激烈,呈现“强者恒强、弱者恒弱”的市场格局。在此背景下,乳业上市公司如何应对市场变化,提升自身盈利能力进而发展壮大,这一问题倍受关注。本文以燕塘乳业为例,采用经典的杜邦财务分析体系,解构影响其盈利能力提升的具体动因,发现存在的问题,并提出解决措施,为企业提升盈利能力提供参考。

Currently,the demand for dairy products continues to increase,and the competition in the dairy market is becoming increasingly fierce,presenting a market pattern where the strong remain strong and the weak remain weak. In this context,the issue of how dairy listed companies can respond to market changes,enhance their profitability,and then develop and grow has attracted great attention. Especially,this paper took Yantang Dairy as an example,using the classic DuPont financial analysis system to deconstruct the specific drivers that affect its profitability improvement,identify existing problems,and propose solutions,providing some reference for enterprises to improve their profitability.