China Dairy ›› 2025, Vol. 0 ›› Issue (5): 7-12.doi: 10.12377/1671-4393.25.05.02

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Profitability Analysis of Dairy Enterprises Based on DuPont Analysis Method：A Case Study of Bright Dairy Industry

ZHANG Zhenzhen   

  1. Lanzhou University of Finance and Economics,Lanzhou Gansu 730030
  • Online:2025-05-25 Published:2025-06-09

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Abstract: Against the backdrop of rapid economic growth in the country,people's living standards continue to improve,and the demand for dairy products is also showing a sustained growth trend.Various dairy companies are using various means to improve profitability in order to achieve long-term and stable development in the fierce market competition.This article conducts an in-depth analysis of the financial data of Bright Dairy from 2019 to 2023 using the DuPont Analysis Method,and compares it with Yili Co.,Ltd.It is found that its profitability is affected by sales scale,asset efficiency,and accounts receivable collection.Based on this,improvement suggestions are proposed to provide reference for other dairy companies.

Key words: DuPont analysis, profitability, Bright Dairy

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