Abstract:
With the continuous promotion of the strategies of carbon peak and carbon neutrality, as well as the national supply-side structural reform, Kailuan Energy Chemical Co., Ltd. (hereinafter referred to as Kailuan Corporation), as a traditional coal energy enterprise, has ushered in new development opportunities and challenges. With the help of SPSS26.0 software, factor analysis was used to conduct a horizontal analysis of Kailuan Corporation in the coal industry, and longitudinal analysis was conducted based on data from the past 10 years in terms of enterprise operation, profitability, debt repayment, and growth ability. The financial performance was explored and problems were analyzed. It was found that Kailuan Corporation had low turnover rate of current assets and slow collection speed of accounts receivable, and indicators such as operating net profit margin and sales gross profit margin were lower than the industry average, and had continued to decline in recent years. On the basis, corresponding suggestions were proposed in combination with the development trend of the industry, including improving the management level of current assets and accounts receivable, increasing coal resource reserves, promoting the information and intelligence level of coal mining and coal chemical industry, improving enterprise production efficiency, and increasing enterprise research and development investment.