Analysis of the Investment Value of Contemporary Amperex Technology Co., Limited Based on the Harvard Analysis Framework
Research Article
Open Access
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Analysis of the Investment Value of Contemporary Amperex Technology Co., Limited Based on the Harvard Analysis Framework

Yile Li 1*
1 Wuhan University
*Corresponding author: 2023301051265@whu.edu.cn
Published on 11 November 2025
Volume Cover
AEMPS Vol.240
ISSN (Print): 2754-1177
ISSN (Online): 2754-1169
ISBN (Print): 978-1-80590-527-1
ISBN (Online): 978-1-80590-528-8
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Abstract

As a leading company in the fields of power batteries and energy storage technologies, Contemporary Amperex Technology Co., Limited (CATL)'s financial status and development strategies have attracted significant attention. This paper analyzes CATL's financial situation using the Harvard Analysis Framework. The Harvard Analysis Framework consists of four components: strategic analysis, accounting analysis, financial analysis, and prospective analysis, providing a comprehensive assessment of the enterprise's financial status, market positioning, competitive advantages, and future development potential. The investment value of CATL is analyzed from the four dimensions of strategy, etc. CATL maintains a high market share and profitability through technological iteration, globalized production capacity, and refined operations. However, it also faces challenges such as accounts receivable turnover and ESG compliance costs. This study verifies the adaptability of the framework, providing reference for investors and enterprises. Its development path has become a benchmark in the industry, and in the future, by balancing scale and efficiency, it is expected to lead the industry. Based on the analysis results, this paper puts forward targeted suggestions. While promoting the sound development of CATL, it provides a useful paradigm for financial analysis, prospect prediction, and risk assessment of high - tech enterprises such as power battery companies.

Keywords:

Harvard Analysis Framework, Financial Analysis, CATL, Carbon Neutrality.

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Li,Y. (2025). Analysis of the Investment Value of Contemporary Amperex Technology Co., Limited Based on the Harvard Analysis Framework. Advances in Economics, Management and Political Sciences,240,91-101.

References

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[3]. Nutt P C, Backoff R W, Hogan M F. Managing the Paradoxes of Strategic Change [J].Journal ofApplied Management Studies, 2000, 9(1).

[4]. Sadyrin Igor; Syrovatskay Olga; Leonova Olga. Prospects for Using Big Data in Financial Analysis [J].SHS Web of Conferences, 2021, 110.

[5]. Krulický Tomáš; Nováková Lucie. What asset structure generates the highest possible profit for a manufacturing enterprise? [J]. SHS Web of Conferences, 2023, 160.

[6]. Palepu K.G., Healy P.M., Bernard V.L. Business analysis & valuation: Using financial statement (2nd Edition) [M]. South Western College Publishing, 2000: 1~951.

[7]. Streiner D L.Figuring Out Factors: The Use and Misuse of Factor Analysis [J]. A Guide for the Statistically Perplexed: Selected Readings for Clinical Researchers, 2015(1): 102-105.

[8]. Implementing the EU digital battery passport: Opportunities and challenges for battery circularity.

[9]. Hu G, Huang P, Bai Z, et al. Comprehensively analysis the failure evolution and safety evaluation of automotive lithiumion battery [J]. ETransportation, 2021, 10: 100140. [10]

[10]. Fitchratings, 2005, "Rating Trade Receivables Securitisations" , Asset Backed Securities Criteria Report, 22 August.

References

[1]. Marianna Botika. The use of DuPont Analysis in Abnormal Returns Evaluation: Empirical Study of Romanian Market [J]. Procedia - Social and Behavioral Sciences, 2012, 62(C).

[2]. John O'Hanlon; Ken Peasnell. Wall Street's contribution to management accounting: the Stern Stewart EVA ? financial management system [J]. Management Accounting Research, 1998(4).

[3]. Nutt P C, Backoff R W, Hogan M F. Managing the Paradoxes of Strategic Change [J].Journal ofApplied Management Studies, 2000, 9(1).

[4]. Sadyrin Igor; Syrovatskay Olga; Leonova Olga. Prospects for Using Big Data in Financial Analysis [J].SHS Web of Conferences, 2021, 110.

[5]. Krulický Tomáš; Nováková Lucie. What asset structure generates the highest possible profit for a manufacturing enterprise? [J]. SHS Web of Conferences, 2023, 160.

[6]. Palepu K.G., Healy P.M., Bernard V.L. Business analysis & valuation: Using financial statement (2nd Edition) [M]. South Western College Publishing, 2000: 1~951.

[7]. Streiner D L.Figuring Out Factors: The Use and Misuse of Factor Analysis [J]. A Guide for the Statistically Perplexed: Selected Readings for Clinical Researchers, 2015(1): 102-105.

[8]. Implementing the EU digital battery passport: Opportunities and challenges for battery circularity.

[9]. Hu G, Huang P, Bai Z, et al. Comprehensively analysis the failure evolution and safety evaluation of automotive lithiumion battery [J]. ETransportation, 2021, 10: 100140. [10]

[10]. Fitchratings, 2005, "Rating Trade Receivables Securitisations" , Asset Backed Securities Criteria Report, 22 August.

Cite this article

Li,Y. (2025). Analysis of the Investment Value of Contemporary Amperex Technology Co., Limited Based on the Harvard Analysis Framework. Advances in Economics, Management and Political Sciences,240,91-101.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

About volume

Volume title: Proceedings of ICFTBA 2025 Symposium: Data-Driven Decision Making in Business and Economics

ISBN: 978-1-80590-527-1(Print) / 978-1-80590-528-8(Online)
Editor: Lukášak Varti
Conference website: https://2025.icftba.org/Bratislava.html
Conference date: 12 December 2025
Series: Advances in Economics, Management and Political Sciences
Volume number: Vol.240
ISSN: 2754-1169(Print) / 2754-1177(Online)

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