摘要

: This paper conducts an in-depth analysis of the financial condition of Bio-thera from 2019 to 2023 using the DuPont analysis method. The study reveals that despite Bio-thera's innovative capabilities in the biopharmaceutical industry, its financial performance is not satisfactory. The company's short-term solvency has weakened, and although its long-term solvency is within a safe range, the asset-liability ratio has been increasing annually, indicating potential financial risks. In terms of op...