Research on Supor's Financial Condition via DuPont Analysis
Abstract
financial data of Supor, a leading small household appliance enterprise. Adopting the DuPont analytical framework combined with horizontal
and vertical industrial comparison, it analyzes the firm's financial and operational status, identifies existing drawbacks, and puts forward targeted optimization countermeasures. The study reveals that Supor ranks among the top players in the industry in terms of operating revenue
and net profit, with its ROE following a downward-then-upward trend and hitting a six-year high in 2023. Nevertheless, the company is faced
with deficiencies including a lower net profit margin than industry leaders, inefficient inventory and accounts receivable management, excessive financial leverage, and sluggish cash flow growth. This research offers references for financial governance of small household appliance
manufacturers and the practical application of DuPont Analysis.
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DOI: http://dx.doi.org/10.70711/memf.v3i11.10262
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