Financial Situation Analysis of ST Film and Television Company based on DuPont Analysis Method-Take ST Beijing Jingxi Culture and Tourism Co., Ltd.as an Example

Abstract

The arrival of the new crown epidemic has brought an unprecedented blow to my country's cinema market, making the film indust ry, which has a long payback period and high investment risk, worsened. The cinema industry was suspended for 178 days, causing considerable economic losses to film and television companies. Many listed film and television companies were labeled ST because of poor operating conditions. The continuous and stable development of film and television companies is inseparable from long-term and reliable profitability. The article selects ST Beiwen Film and Television Company as the research object, uses the DuPont analysis system to analyze the company's main f inancial indicators from 2017 to 2021, and selects relevant indicators to analyze the company's solvency, operating capacity, profitability, and development capabilities Analyze the financial status and operating status of film and television companies from the aspects of operation, internal control, and finance, and put forward general problems and suggestions to promote the long-term development of the film and television industry and promote the steady progress of my country's national economy.