Profit Quality Analysis on the Listed Company— A Case Study from CATL

Yicong Zhang; Yufei Wang

doi:10.71204/hvegwh86

Authors

Yicong Zhang Hebei University Author
Yufei Wang Hebei University Author

DOI:

https://doi.org/10.71204/hvegwh86

Keywords:

Profit Quality, Core Profit, Profitability, Growth, Cash Receipts, Stability

Abstract

Contemporary Amperex Technology Co.Limited (CATL) has emerged as a standout player in the fierce global and domestic competition and has gradually developed into the largest domestic battery power battery vehicle, becoming a benchmark company in China's new energy industry. In the stock market, investors pay attention to profit indicators to judge the operating development of a company, but there are also listed companies that adjust their profit totals to whitewashing their financial data. Profit quality, as a true reflection of a company's profitability, has gradually become an important indicator for investors to judge the authenticity of a company's financial statements. This paper conducts a case study on CATL, introduces the development of CATL and its industry, and selects the financial data of CATL from 2018 to 2023 to conduct a comprehensive analysis of its profit quality. The current study provides decision-making references for the company's shareholders, managers, and other relevant parties. In addition, the findings of this paper serve as an inspiration and reference for other companies in the same industry.

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