Analysis of Corporate Financial Statements and Investment Potential Evaluation from the Perspective of Robust Investors
For investors,sound investment is very important.However,there is still room for improvement and deepening of the domestic academic research on sound investment.From the perspective of robust investors,this study uses K-Means clustering algorithm to perform cluster analysis on financial indicators of all industries based on the corporate financial statement data of Shanghai Stock Exchange from 2017 to 2021,and identifies industries with high profitability and solvency.Then,the financial ratio analysis is used to comprehensively evaluate the financial status of enterprises in the industry.Then cluster analysis is used to select the enterprises that meet the investment objectives,and financial analysis is carried out on them.The research results show that the target enterprise,Tsingtao Beer,has a good performance in terms of profitability,solvency and operating efficiency,showing a high investment potential.Its competitive position in the industry is stable and its internal operation is good,which can provide an ideal investment target for robust investors.The conclusion of this study enriches the theory and practice in the field of financial statement analysis,and provides a valuable reference frame for subsequent related research.
万方数据
维普
