Abstract: 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.

Key words: Yantang Dairy, profitability, DuPont analysis