Financial Analysis of Livestock and Poultry Breeding Enterprises under the Harvard Analysis Framework- Take Wens Co., Ltd as an example

Abstract

With the increasing population, China's livestock and poultry industry has developed rapidly. Wens has always been one of the leading enterprises in China's livestock and poultry industry and is considered to have a pivotal influence on the development of the industry. However, in recent years, the development of China's livestock and poultry industry is not smooth, and the overall fluctuation of the industry has a greater impact on enterprises. Based on the financial data of Wens from 2018 to 2022 and the Harvard framework analysis, this paper analyzes the four aspects of strategy, accounting, finance and prospect of Wens. The enterprise has strong innovation ability and good short-term solvency, but the net profit growth rate is insufficient, and the asset-liability ratio is high. The gross profit of the enterprise continues to decline in recent years, which may bring about the lack of development momentum of the industry. The enterprise should actively reduce costs and develop diversified industries. This paper provides corresponding reference for other similar livestock and poultry breeding enterprises.