Analysis of Financial Statements in Power Battery Industry ‐ Take CATL (300750) as an Example

Jiamiao Yu

《Frontiers in Economics and Management》 4卷5期 (2023/05) Pp. 98-107

https://doi.org/10.6981/FEM.202305_4(5).0013

摘要

Financial statements comprehensively reflect the operating results and financial situation of a company, and financial statements analyze the financial situation, operating results and cash flow of the enterprise by collecting and collating the relevant data in the financial report of the enterprise, and combining with other relevant information, so as to provide the basis of management decision and control. This paper takes CATL as an example, takes the 2018‐2022 annual report of CATL and its competitor GOTION HIGH‐TECH as the basic research materials, uses comparative analysis method and trend analysis method to analyze the financial statements, master the operating capacity, debt paying capacity, profitability and development capacity of the two companies, and forecasts the prospects and risks of CATL.

關鍵字

Case Analysis ； Financial Analysis ； CATL

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