• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
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HOME > Archive > 2026 > Volume 14 Number 3 (2026) >
JOEBM 2026 Vol.14(3): 254-258
DOI: 10.18178/joebm.2026.14.3.951

Research on Financial Capacity and Risk Control of Yili Group

Kehan Lin
Kehan Lin
School of Accountancy, Central University of Finance and Economics, Beijing, China
Email: 2023310614@email.cufe.edu.cn

Manuscript received May 28, 2026; accepted August 24, 2026; published September 16, 2026.

Abstract—This paper takes the overall downturn of China’s dairy industry in 2024, characterized by raw milk oversupply, differentiated consumption structures, and intensified market competition, as its research background. It selects the industry leader, Yili Group, as the research object and conducts an analysis and valuation based on its 2024 financial statements. The study explores the company’s four core financial capabilities and three major risks and proposes practical development suggestions. The research finds that Yili Group’s overall financial condition is relatively sound, with ample free cash flow and continuous growth in R&D investment. Industry competition and financial fraud risks are controllable. However, concurrently, Yili Group’s operating revenue and net profit have declined due to industry fluctuations, and asset turnover ratios have also decreased, indicating short-term performance pressure and a need to improve operational efficiency. Based on these findings, this paper proposes recommendations, including optimizing the product structure, advancing the internationalization layout, and strengthening internal operational management, to enhance the company’s risk resilience and consolidate its industry-leading position, providing a basis for management and decision-making for users of financial reports.

Keywords—Yili corporation, financial statements, financial indicators

Cite: Kehan Lin, "Research on Financial Capacity and Risk Control of Yili Group," Journal of Economics, Business and Management, vol. 14, no. 3, pp. 254-258, 2026.

Copyright © 2026 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).


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