Li-ion Battery Enterprises Based On Modified EVA-BS Model Value Assessment Study

The global manufacturing industry has gained rapid development in recent years,which not only consumes a large amount of fossil energy and other non-renewable resources,but also accelerates the pace of global warming and causes damage to the ecological environment.To reduce the threat of energy tension,countries around the world have promulgated a series of policy documents dedicated to promoting the sustainable and stable development of the new energy vehicle industry chain.The popularization of the application of new energy vehicles can help reduce the pressure on the ecological environment,comply with today’s policy guidance,and achieve sustainable development.Lithium battery occupies an indispensable position in the new energy vehicles,lithium battery accounts for 40% of the manufacturing cost of new energy vehicles,lithium battery long service life,high range,is also the primary consideration for users to purchase new energy vehicles,lithium battery industry in the new energy vehicle industry chain,has a very important influence,its development status greatly affects the level of development of the new energy vehicle industry.In addition,in the growing scale of the lithium battery industry,the transaction of mergers and acquisitions is more and more frequent,and it is very meaningful to study the issue of its enterprise value assessment.The article selects Xinwanda,a representative company in the domestic lithium battery industry,as a case study and discusses its enterprise value assessment to help the overall valuation analysis of the power battery industry.The article firstly briefly reviews the relevant contents of enterprise value assessment theory and real options theory;then grasps the relevant situation of lithium battery industry and lithium battery enterprise value assessment,and adopts comparative analysis method to analyze the applicability of various enterprise value assessment methods,whereupon the article constructs a modified EVA model with the introduction of ARIMA model and a modified B-S model with the increase of stamp duty,and A new value assessment model applicable to lithium battery enterprises is proposed to evaluate their existing asset value and potential value respectively;finally,based on the above theoretical framework,the calculation results of the modified EVA-BS model are compared with the overall value of Sunwoda enterprise in the current year,using Sunwoda as an example,to verify the feasibility of the modified EVA-BS model in the value assessment of lithium battery enterprises.The research results show that the EVA-BS model is applicable to the value assessment of lithium battery enterprises,and the combination of models is applicable to the overall value assessment of lithium battery enterprises.At the same time,enterprises are affected by many factors,and need to optimize and modify their models according to different situations,so as to help Chinese lithium battery enterprises to provide investment and financing,M&A and restructuring services,and increase stock issuance,etc.;and also to provide accurate information,etc.to enterprises and related interest subjects to promote the healthy development of lithium battery industry.