| With the advent of the new economy era,unicorn enterprises have become the vitality of the new economy,the general trend of the industry and the competitiveness of the country.In recent years,the number of unicorn enterprises in China has shown multiple growth,the scale is expanding,and the valuation is increasing,but its high valuation is still facing profitability and sustainable operation pressure.Therefore,select the corresponding evaluation index,establish unicorn enterprise profit sustainability evaluation system is of great significance,according to the evaluation system can judge the profitability of unicorn enterprise,is beneficial to analyze the enterprise in terms of profit sustainability,and put forward the corresponding optimization Suggestions,promote enterprise profit and sustainable operation,provide reference for the sustainable development of unicorn enterprise.Through the combination of literature analysis method,data analysis method and case analysis method,this paper collects and sorts out the research results on the evaluation of profitability and profit sustainability of unicorn enterprises at home and abroad,and briefly expounds the concept,related theories and evaluation research on the profit sustainability of unicorn enterprises and profits.At the same time,it analyzes the profitability status of unicorn enterprises in China and the necessity of profit sustainability evaluation,defines the content of profit sustainability evaluation,determines the three dimensions of profit sustainability ability,motivation and potential,builds a profit sustainability evaluation system according to the screening of indicators,applies it to the comprehensive evaluation of the profitability continuity of enterprises,and takes Ireader Technology Co.,Ltd.(hereinafter referred to as " Ireader Technology ")as an example to evaluate its profit sustainability status and analyze the possible problems of Ireader Technology.In this way,it proposes suggestions that will help improve the sustainability of its profitability,so as to provide reference for other unicorn companies.The research results of this paper found that palm read profit sustainability level of Ireader Technology after the rising trend of decline,in the domestic unicorn companies listed companies profit sustainable comprehensive ranking rise,but still low,not dominant in profit sustainable power,ability and potential,at the same time the enterprise’s market position instability,capital structure imbalance,single business type and slow expansion operation.Based on this,Ireader Technology should make full use of enterprise resources,improve competitive advantage and market position,strengthen enterprise management ability,increase the extension of the layout of the business,enrich the content matrix,enhance the enterprise profitability sustainability momentum,strengthen innovation and improve innovation output,stimulate enterprise profitability sustainability potential,enhance the comprehensive competitiveness of the enterprise,profit sustainability and long-term development goals. |