Research On Evaluation And Optimization Of The Strategic Effect Of Guirenniao Refocusing Under Financial Distress

With the development and scale expansion of enterprises,many enterprises have adopted diversified expansion strategies,expecting to find new profit growth points outside the original business.However,the expansion of diversification often adopts the strategy of mergers and acquisitions,and there is a situation where the business cannot effectively synergize,and even causes the enterprise to fall into financial difficulties.The refocusing strategy can improve the asset quality of the enterprise,help the enterprise to determine the core business,and carry out activities around the core business,so that the enterprise can quickly reshape the core capability and enhance the core competitiveness of the product.At present,most domestic literatures on financial distress are based on large-scale empirical research.There are relatively few case studies,and there are relatively few studies on the implementation of refocusing under the financial distress of enterprises.It is the research direction of this paper to provide a specific and effective refocusing path.This article selects Guirenniao,a listed sports shoes and apparel company,as the research object,takes the financial predicament of the company and the implementation of the refocusing strategy as the analysis framework,and comprehensively analyzes the causes and performance of Guirenniao’s financial distress on the basis of integrating a variety of index analysis systems.,enumerates Guirenniao’s refocusing measures in recent years,and studies whether Guirenniao under financial distress is still suitable to continue to implement the refocusing strategy,and finally gives reasonable adjustment suggestions by summarizing the problems.The study found that: Guirenniao tries to get rid of financial difficulties through refocusing.During the process of refocusing,Guirenniao’s profitability still needs to be strengthened.At the same time,the company’s sales and cash-generating ability has not been effectively improved,making it impossible for the company to repay the existing funds on schedule.debt,and while selling assets can generate some cash,excessive debt leverage hinders the development of the business.In the face of the financial predicament of the enterprise,the refocusing strategy of Guirenniao should strive to improve the core competence of the enterprise.The core competitiveness of the enterprise’s products can be quickly built by focusing on design and development.Build and promote new video composite e-commerce channels to build a new marketing method,and finally optimize marketing channels through online and offline integration and other means to complete the enterprise’s control of core resources,so as to break away from difficulties and achieve healthy development.