I-河北理工大學(xué)信息學(xué)院摘要隨著電商行業(yè)快速發(fā)展以及市場(chǎng)競(jìng)爭(zhēng)日益激烈，盈利能力成為衡量企業(yè)核心競(jìng)爭(zhēng)力的關(guān)鍵要素。南極電商股份有限公司作為電商行業(yè)的典型企業(yè)，近些年來(lái)在品牌授權(quán)與自營(yíng)零售方面取得了一定進(jìn)展，不過(guò)其盈利能力依舊面臨著一些挑戰(zhàn)。本文將南極電商作為研究對(duì)象，結(jié)合南極電商的財(cái)務(wù)數(shù)據(jù)以及當(dāng)下行業(yè)背景，對(duì)其盈利能力展開(kāi)剖析，借此分析其盈利現(xiàn)狀、現(xiàn)存的相關(guān)問(wèn)題以及優(yōu)化方式。南極電商憑借獨(dú)特的商業(yè)模式在電商市場(chǎng)占據(jù)關(guān)鍵位置，但其利潤(rùn)出現(xiàn)波動(dòng)、成本費(fèi)用偏高，反映出成本控制、市場(chǎng)競(jìng)爭(zhēng)以及盈利結(jié)構(gòu)等壓力。本文運(yùn)用財(cái)務(wù)比率分析等方法，借助分析凈資產(chǎn)收益率、銷(xiāo)售凈利率等相關(guān)關(guān)鍵指標(biāo)，發(fā)現(xiàn)南極電商在成本控制與盈利結(jié)構(gòu)調(diào)整方面存在不足。本文提出優(yōu)化業(yè)務(wù)布局、強(qiáng)化成本把控等建議，以此推動(dòng)其盈利提升。依托本研究，意在為南極電商提供可行有效的盈利優(yōu)化策略，同時(shí)為電商行業(yè)當(dāng)中的其他企業(yè)提供參考，支持企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)中達(dá)成可持續(xù)發(fā)展。關(guān)鍵詞南極電商；盈利能力；比率分析 AbstractI-AbstractAsthee-commerceindustryrapidlydevelopsandmarketcompetitionintensifies,profitabilityhasbecomeakeyfactorinmeasuringacompany'scorecompetitiveness.Asatypicalplayerinthee-commercesector,NanjiE-CommerceCo.,Ltd.hasmadecertainprogressinbrandlicensinganddirectretailinrecentyears.However,itsprofitabilitystillfacessomechallenges.ThispapertakesNanjiE-Commerceastheresearchsubject,combiningitsfinancialdatawiththecurrentindustrycontexttoanalyzeitsprofitability.Itaimstoexamineitscurrentprofitstatus,existingissues,andoptimizationmethods.AntarcticaE-commerceholdsacrucialpositioninthee-commercemarketthankstoitsuniquebusinessmodel.However,fluctuationsinprofitsandhighcostsreflectpressuresfromcostcontrol,marketcompetition,andprofitstructure.Thispaperemploysfinancialratioanalysisandothermethods,examiningkeyindicatorssuchasreturnonequityandnetprofitmargin,toidentifyshortcomingsincostcontrolandprofitstructureadjustmentatAntarcticaE-commerce.Thepaperproposessuggestionsforoptimizingbusinesslayoutandstrengtheningcostmanagementtoboostprofitability.Relyingonthisresearch,itaimstoprovidefeasibleandeffectiveprofitoptimizationstrategiesforAntarcticaE-commerce,whilealsoservingasareferenceforothercompaniesinthee-commerceindustry,supportingtheirsustainabledevelopmentinfiercemarketcompetition.KeywordsAntarctice-Commerce;Profitability;RatioAnalysis目錄目錄-XXIX附錄參考文獻(xiàn)[1]張瑞敏.零售電商企業(yè)盈利能力分析——以南極電商為例[J].電子商務(wù)評(píng)論,2024,13(2):1357-1367[2]戚儒雅.基于杜邦模型的上市電商盈利能力分析——以南極電商為例[J].互聯(lián)網(wǎng)周刊,2022,(13):66-68[3]張欣.基于MLR模型的生鮮農(nóng)產(chǎn)品電商模式與盈利能力耦合分析[J].紅河學(xué)院學(xué)報(bào),2021,019(1):128-131[4]孟繁雪.南極電商稅務(wù)風(fēng)險(xiǎn)識(shí)別及應(yīng)對(duì)研究[D].中原工學(xué)院,2023[5]溫素彬,楊露.多維度盈利能力分析:解讀與應(yīng)用案例[J].會(huì)計(jì)之友,2020,(14):149-156.[6]榮浩祎.互聯(lián)網(wǎng)平臺(tái)企業(yè)盈利模式及其績(jī)效評(píng)價(jià)研究——以南極電商為例[D].安徽財(cái)經(jīng)大學(xué),2023.[7]胡國(guó)慶.基于杜邦分析法的電商企業(yè)盈利能力分析——以拼多多為例[J].電子商務(wù)評(píng)論,2024,13(2):2325-2331.[8]于慧雯.基于永輝超市盈利模式及其業(yè)績(jī)的分析[D].上海財(cái)經(jīng)大學(xué),2022.[9]潘興慧.南極電商財(cái)務(wù)報(bào)表分析[J].電子商務(wù)評(píng)論,2024,13(2):902-909[10]趙丹,李建軍.南極人變南極電商的案例思考[J].北方經(jīng)貿(mào),2022,(4):113-117[11]賈一松.爭(zhēng)當(dāng)先行實(shí)驗(yàn)區(qū)的踐行者與推動(dòng)者[J].中國(guó)民族教育,2020,(4):45-46[12]李宇.電商環(huán)境中電子商務(wù)平臺(tái)的盈利水平研究--以唯品會(huì)為例[J].黑河學(xué)院學(xué)報(bào),2022,13(6):23-26[13]曲玉凡.電商直播對(duì)服裝類(lèi)企業(yè)績(jī)效的影響分析—以太平鳥(niǎo)集團(tuán)為例[D].北京外國(guó)語(yǔ)大學(xué),2022[14]YifeiBie.ConsumerPsychologyAnalysisofSinkingUsersBasedonE-CommercePlatform–TakingPinduoduoasanExample[C]//InternationalConferenceonE-CommerceandInternetTechnology.2020[15]ChenJing,ZhengYuan．Userinf