Research on the Relationship between Asset Liability Structure and Profit Model——Analysis based on financial data of Apple and Yagor Company
There is a close correlation between the profit model of listed companies and their asset and liability struc-tures.Generally speaking,it is difficult to accurately determine a company's profit model based solely on the structural analysis methods of liquidity and non liquidity assets and liquidity and non liquidity liabilities.By dividing the asset lia-bility structure into operating liabilities,financial liabilities,operating assets,investment assets,operating profits,and investment profits based on the source of profits,a comparative analysis of the correlation between these indicators can more effectively determine a company's profit model.This article focuses on the relationship between the asset liability structure and profit model of Apple and Youngor,and the specific conclusions include:from the structural relationship between investment assets and operating assets,both Apple and Youngor exhibit a profit model that emphasizes both in-vestment and operation;From the perspective of the structural relationship between operating profit and investment prof-it,Apple is a business oriented model,while Younger Company shows a clear investment oriented model;The operating profit and investment profit of Yagor Company exhibit a complementary relationship,while Apple Company does not have this characteristic.
NETL
NSTL
万方数据
