Author(s)

Shusi Yang ¹

Affiliation(s)

¹ University of Shanghai for Science and Technology, Shanghai, 200093, China

Corresponding Author

ABSTRACT

Against the ongoing transformation of China's apparel industry and the rapid expansion of the online apparel market, this paper focuses on Bosideng Co., Ltd., a leading enterprise in the Chinese down jacket sector, to analyze its profitability. The study aims to clarify the key drivers of Bosideng's profitability, pinpoint operational challenges, and propose targeted development strategies. Methodology-wise, it conducts a systematic analysis of core profitability metrics—including gross profit margin, return on equity (ROE), return on total assets (ROTA), and earnings per share (EPS)—using the company's financial data from 2022 to 2024. Results show Bosideng maintains a steady upward profitability trend, with a dominant down jacket market share of over 40% and key indicators (e.g., net profit margin, asset return rates) witnessing notable growth. However, it faces constraints like limited category expansion space, constrained product premium capability, and seasonal operational risks. Correspondingly, strategies such as establishing professional competitive barriers, consolidating strategic focus, and strengthening operational stability are proposed. This research provides implications for Bosideng's sustainable development and serves as a reference for other apparel firms in profitability management.

KEYWORDS

CITE THIS PAPER

Shusi Yang, Analysis of Profitability in the Apparel Industry—A Case Study of Bosideng. Accounting, Auditing and Finance (2025) Vol. 6: 30-39. DOI: http://dx.doi.org/10.23977/accaf.2025.060205.

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