Analysis of Investment and Financing Decision of Dong Bo Bio Corporation based on Financial Statement Restructuring Perspective

DOI

10.2991/978-94-6463-734-2_81How to use a DOI?

Keywords

asset allocation; investment and financing decisions; financial statement restructuring

Abstract

Based on Yongqing Guo’s financial statement reconstruction theory, this study systematically analyzes Dong Bo Bio Corporationlogical Company’s investment and financing activities from 2014 to 2023, aiming to reveal its core problems in asset allocation, capital structure and efficiency, and to provide references for the enterprise’s optimization decisions. The study adopts the financial statement reconstruction method to reconstruct the balance sheet into an asset-capital statement, and combines with the cash flow statement to analyze the resource allocation and benefits. The results show that Dong Bo Bio Corporationlogical Company’s asset size grows 18.7% annually, but the proportion of financial assets is more than 30%, and the rate of return is less than 2%; the proportion of debt financing is increased to 20%, and the cost of financing is lower, but the increase in the value of equity is mostly negative. The return on operating assets is 9.34% and 9.57% in 2022 and 2023 respectively, and the return on long-term equity investment is as low as -18.51% in 2023. The study shows that there is room for optimization in asset allocation and capital structure of Dong Bo Bio Corporationlogical Company, and it is suggested that the enterprise value can be further enhanced by dynamically adjusting the asset structure, optimizing the proportion of debt financing, and improving the scientificity of investment decisions.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Dunhu Liu
AU  - Na Tang
PY  - 2025
DA  - 2025/05/27
TI  - Analysis of Investment and Financing Decision of Dong Bo Bio Corporation based on Financial Statement Restructuring Perspective
BT  - Proceedings of the 2025 10th International Conference on Social Sciences and Economic Development (ICSSED 2025)
PB  - Atlantis Press
SP  - 741
EP  - 749
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-734-2_81
DO  - 10.2991/978-94-6463-734-2_81
ID  - Liu2025
ER  -