Research On Financial Performance Evaluation Of Rainbow Shares Under The Omni-Channel Profit Model

With the advent of the Internet era,a large group of people depending on the Internet has rapidly formed,urge more and more consumers’ consumption demand and shopping mode begin to change,online retail gradually rises.At the same time,in order to conform to the trend of the development of the times,the traditional retail enterprises under the impact of the Internet constantly adjust the structure of commodities and business forms,cause the physical retail return to the public view.Therefore,in this circumstance,it promotes the mutual integration and mutual compensation of various channels online and offline,the omni-channel profit model automatically be born,more and more retail enterprise seeking to transform are on the path of omni-channel profit model.But so far researches about the omni-channel profit model have not formed a complete system and Whether its implementation can bring good financial performance to enterprises has not formed a unified conclusion.Therefore,in order to make up for the existing researches’ deficiencies and provide better theoretical support for the practical community,this paper studies the financial performance of enterprises under the background of omni-channel profit model.On the basis of reviewing previous theoretical studies results,this paper uses the case analysis method to study the Rainbow Shares which is the pioneer of the omni-channel profit model.First of all,this paper briefly introduces the enterprise,and analyzes the formation background,realization path,operation characteristics and financial characteristics of omni-channel profit model combined with the external macro environment;Secondly using the efficiency coefficient method and combining with the comprehensive performance evaluation system of SASAC to make a comprehensive evaluation and analysis of its financial performance including profitability,asset quality,debt risks,and business growth,it is found that there are many problems of low profit quality,low utilization ratio and unstable operating profit in the omni-channel profit model.Thirdly,in view of the above problems,we put forward the solutions,the concrete actions are to improve the profit quality of enterprises by strengthening the cost and expense control,to improve the utilization rate of assets through the implementation of omni-channel inventory management,and to stabilize the operating profit through consumer demand as the guide.Finally,combined with the full text,it is concluded that the effect of the omni-channel profit model of Rainbow Shares is reflected in the financial performance,and the relevant measures should be taken to ensure the continuous improvement of its financial performance in the later stage.It is hoped that through this seriesof studies,Rainbow Shares can be helped to obtain sustained and stable profits,consolidate the leading position of the industry,and provide reference and thinking for the theoretical circles and practical circles of other enterprises.