Tesla VS BYD financial comparison report part 2

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Consultant Report on BYD

SWOT analysis

Strengths: In this 1H, BYD became the first place in whole car production and the third largest battery producer, with the biggest growth far outpacing the other key competitors.

Weaknesses: Among its cars produced, there are still a relatively high percentage of oil fuel cars. In 2021, it accounts for over 50%. The fuel car business segment may become a negative asset to BYD, if the EV industry grows out of expectation.

SWOT analysis, i.e. situational analysis based on the internal and external competitive environment and competitive conditions, means that various major internal strengths, weaknesses and external opportunities and threats that are closely related to a company through a survey and arranged in the form of a matrix, and then analyzed by matching various factors with each other using the idea of systematic analysis, from which a series of corresponding conclusions are drawn, and the conclusions are usually of a decision-making nature. This approach allows for a comprehensive, systematic and accurate study of the situation in which the subject of the study is located, so that development strategies, plans and countermeasures can be formulated based on the results of the study. (Helms & Nixon, 2010).

Threats: Driven by the strong down-stream demand, the lithium products producers have been increasing price, and this has been eroding the profit of the downstream battery and car producers. Although it has equity in lithium mines home and abroad, the volume is not enough to support its rapid growth. As such, its business expansion will be restrained by the high price of lithium materials in the foreseeable future and impact the profit of both car and battery businesses. BYD’s past performance during the period 2019-2021 is summarized as follows: Table 2. Key financials extracted from the 2019-21 annual reports.

Financial analysis 1. Past financial performance overview 1.1 Performance overview

Opportunities: The global supply of chips is tight due to the impact of the Pandemic and the export restrictions on chips from Europe and the US. However, compared to the development of high-end chips, the development of automotive chips is relatively simple. BYD has now successfully overcome the difficulties of high-end automotive chips and has achieved quantitative production of high-end automotive chips. The high-end automotive chips produced by BYD are the most advanced among the existing chips of the same type. The majority of high-end automotive chips in the market today do not reach the 90nm process level, but BYD does. It is for this reason that BYD has attracted the attention of many foreign car companies. At present, many foreign car companies are in contact with BYD, hoping to reach a chip business cooperation in this field.

2021 (RMB yuan) 2020 (RMB yuan) 2019 (RMB yuan) Sales 216,142,395,000.00 156,597,691,000.00 127,738,523,000.00 COGS 212,602,339,000.00 126,251,380,000.00 106,924,288,000.00 Interest 1,786,927,000.00 3,762,610,000.00 3,014,032,000.00 R&D expenses 7,990,974,000.00 7,464,861,000.00 5,629,372,000.00 Net profit 3,967,266,000.00 6,013,963,000.00 2,118,857,000.00 Total assets 295,780,147,000.00 201,017,321,000.00 195,641,593,000.00 Current assets 166,110,189,000.00 111,605,110,000.00 106,966,605,000.00 Trade receivables 36,251,280,000.00 41,216,427,000.00 43,933,795,000.00 Inventory 43,354,782,000.00 31,396,358,000.00 25,571,564,000.00 Total liability 191,535,938,000.00 136,563,409,000.00 133,040,173,000.00 Current liability 171,303,944,000.00 106,430,696,000.00 108,028,947,000.00 Equity 104,244,209,000.00 64,453,912,000.00 62,601,420,000.00

Operating cash flows 65,466,682,000.00 45,392,668,000.00 14,741,007,000.00 Data source: BYD’s 2019-21 annual reports.

1.2 Profitability movement

We will focus this part on its profitability movements, operating cash flows change, and market performance.

Based on the above key numbers, we can see that its sales have been growing during the observed period of 3 years. However, its profit dropped some 50% in 2021 over the previous year, compared to the triple growth in 2020 over 2019, as shown in the figure below.

Figure 1. BYD 2019-21 revenue and profit trend

Based on the above figures, it is obvious that its sales had been rose robustly in the past 3 years, almost in a straightly line. However, its net profit rose until 2020 and

Table 2. Common size profitability analysis 2021 2020 2019

Netprofitmargin Returnonassets Returnonequity 1.3 1.3.1DriversHighmarket

Common-size profitability analysis

Net profit margin 1.84% 3.84% 1.66% Return on assets 1.34% 2.99% 1.08% Return on equity 3.81% 9.33% 3.38%

Data source: BYD’s 2019-21 annual reports. Figure 2. Common-size profitability analysis 2019 2020 2021 10.00%9.00%8.00%7.00%6.00%5.00%4.00%3.00%2.00%1.00%0.00%

penetration of EV products. The cycle coincided with the outburst of the new energy vehicle market during the period, with the penetration rate continuing to climb and already topping 17.1% in August. This means that for every 100 cars sold in the market, 17 of them are new energy vehicles. 1.3.2 BYD’s committed R&D investment Table 3. BYD’s large R&D input.

curved. Specifically, its sales rose by nearly 30% whereas its net profit dropped by over 30% in 2021 due to the price rise of lithium products.

Data source: BYD’s 2019-21 annual reports.

R&D expenses 7,990,974,000.00 7,464,861,000.00 5,629,372,000.00 R&D expenses/sales 3.7% 4.8% 4.4%

2. Trend analysis on operating cash flows and balance sheet 2.1 trend analysis Table 4. Trend analysis on balance sheet and cash flow

BYD has been committed to R&D investment for many years. During the 3-year period, its R&D has been growing steadily in absolute terms, from 5.6 billion yuan to nearly 8 billion yuan. In relative terms, the R&D expenses/sales ratio maintained at In 4.412 billion yuan is BYD's R&D investment in the first half of 2021, R&D accounted for 4.8% of revenue, an increase of 36.51% year-on-year, more than the cost of sales (2.65 billion yuan) and administrative expenses (2.4 billion yuan). In comparison with the same industry, SAIC invested 7.76 billion yuan in R&D in the first half of the year, Great Wall Motor 2.9 billion yuan, Changan Automobile 1.495 billion yuan and Ningde Times 2.8 billion yuan. It can be said that BYD is the most R&D-focused automotive company in China.

2021 (RMB yuan) 2020 (RMB yuan) 2019 (RMB yuan) Sales 216,142,395,000.00 156,597,691,000.00 127,738,523,000.00

Shareholders' equity 62,601,420,000.00 64,453,912,000.00 104,244,209,000.00

Data source: BYD’s 2019-21 annual reports.

Total assets 195,641,593,000.00 201,017,321,000.00 295,780,147,000.00

Operating cash flows 14,741,007,000.00 45,392,668,000.00 65,466,682,000.00

2.2 Common size analysis Table 5. Common size analysis on balance sheet and cash flow 2019 2020 2021 2019 2020 2021 (RMB yuan) (RMB yuan) (RMB yuan)

Trend analysis on cash flows and balance sheet Total assets Total liability Shareholders' equity Operating cashflows

As its sales grew rapidly during the past 3 years, BYD’s operating cash flows also grew robustly, representing that its sales has been successfully translated into cash, as a result of strong market demand during the period. Its total assets, liability and shareholders’ equity rose slowly over the years.

Figure 3. trend analysis 2019 2020 2021

Total liability 133,040,173,000.00 136,563,409,000.00 191,535,938,000.00

350,000,000,000.00300,000,000,000.00250,000,000,000.00200,000,000,000.00150,000,000,000.00100,000,000,000.0050,000,000,000.000.00

Total assets 100% 103% 151% Total liability 100% 103% 144% Shareholders' equity 100% 103% 167% Operating cash flows 100% 308% 444% Data source: BYD’s 2019-21 annual reports. Figure 4. Common size analysis on balance sheet and cash flow 2019 2020 2021 500%400%300%200%100%0% Common-size Analysis Total assets Total liability Shareholders' equity Operating cashflows 3. Financial ratio analysis Table 3. Key ratios of BYD 2021 2020 2019 1. Profitability Net profit margin 1.84% 3.84% 1.66% Return on assets 1.34% 2.99% 1.08% Return on equity 3.81% 9.33% 3.38% 2. Liquidity Current ratio 0.97 1.05 0.99 Quick ratio 0.72 0.75 0.75 3. Leverage Debt ratio 65% 68% 68% Debt /equity 1.84 2.12 2.13 Time interest earned ratio 36.64 12.06 4.89 4. Assets management efficiency Days sales outstanding 61.22 96.07 125.54 Days inventory outstanding 74.43 90.77 87.29 5. Market valuation Share price 268.12 194.3 47.67 Earning per share 1.06 1.47 0.5 PE 252.94 132.18 95.34

Total assets 295,780,147,000.00 201,017,321,000.00 195,641,593,000.00 Equity 104,244,209,000.00 64,453,912,000.00 62,601,420,000.00

Based on the above data set, we further break down ROE into the 3 components, namely, profit margin, assets turnover and equity multiple. Table 5. ROE breakdown

DuPont Analysis is a comprehensive analysis of a company's financial position using the relationship between several key financial ratios. Specifically, it is a classical method used to evaluate the profitability of a company and the level of return on shareholders' equity, and to assess the performance of a company from a financial perspective. The basic idea is to break down a company's return on net assets into a number of financial ratio products in a step-by-step manner, which facilitates indepth analysis and comparison of a company's operating performance. This method was first used by DuPont in the USA, hence the name (Holliday, 2001).

Dupont analysis

Market capitalization 1,003,493,735,773.58 794,906,810,136.06 202,011,826,380.00

Data source: BYD’s 2019-21 annual reports. Profitability. Based on the above ratio calculations, we can see that BYD’s net profit margin rose from 1.66% in 2019 to 1.84% in 2021. However, the number rose robustly to 3.84% in 2020 and declined from the highest point in the three years. Accordingly, its return on assets and equity has experienced the same pattern in the past three years.

Table 4. Key financial for Dupont analysis 2021 2020 2019 Sales 216,142,395,000.00 156,597,691,000.00 127,738,523,000.00 Interest 1,786,927,000.00 3,762,610,000.00 3,014,032,000.00 Net profit 3,967,266,000.00 6,013,963,000.00 2,118,857,000.00

Based on the results in the above table, it is obvious that profit margin is the biggest driver for ROE throughout the 3 years, with the other two ratios remained basically the same. Take 2020 for example. Its ROE is the highest among the three years, as 2020’s profit margin rose to 3. 84% due to sales growth and relatively low lithium materials. In 2021, however, due to the significant price rise in lithium feed, its profit more than halved from the previous year. This demonstrates that BYD”s profit is very sensitive to lithium feed, as battery accounts for the some 40% of the total cost for a car. Liquidity. Its current ratio basically stabilized around 1 and quick ratio at 0.75, representing that its current ratio is just enough to cover its current liability. Leverage. Its total liabilities/total assets ratio dropped to 65% from 68% in the previous two years, representing that its debt level was kept under control. Its interest payment ability had been improving significantly over time, which is shown in its changes of time interest earned ratio from 4.89 in 2019 to 36.64 in The2021.two ratios represent that its debt level was well controlled and its debt serving capability had also been well improved. Asses management efficiency.

2021 2020 2019 Profit margin 1.84% 3.84% 1.66% Assets turnover 0.73 0.78 0.65 Equity multiple 2.84 3.12 3.13 ROE 3.81% 9.33% 3.38%

The company was named "Tesla Motors" in honour of the great physicist Nikola Tesla. The company's car models include: Model 3, Model S, Model X, Roadster and ItsSemi.key financial ratios are summarized in table below. Table 6. Key financial ratios of Tesla 2021 2020 2019 1. Profitability Net profit margin 10.50% 2.64% -3.16% Return on assets 9.09% 1.59% -2.26% Return on equity 18.71% 3.74% -11.73%

2. Liquidity Current ratio 1.38 1.88 1.13 Quick ratio 1.08 1.59 0.80 3. Leverage Debt ratio 49% 55% 76% Debt /equity 1.01 1.28 3.96 Time interest earned ratio 30.99 7.95 3.51

Over the 3 years, BYD’s assets management efficiency had been improving over time, as its days sales outstanding almost halved in 2021from 125 days in 2019. In the meantime,its days inventory outstanding also trended down. Market valuation. The strong financial performance had been well reflected in the capital market. Over the 3 years, its PE multiple rose from 95 to 252, and its market capitalization skyrocketed from 200 billion yuan to over 1 trillion yuan.

Tesla’s key ratios

Tesla, An American electric vehicle and energy company, engages in the production and marketing of electric vehicles, solar panels and energy storage devices. The company was co-founded in 2003 by Martin Eberhard and Mark Tarpenning, and later Elon Musk joined the company in 2004 and led the Series A round fund-raising.

4. Assets management efficiency Days sales outstanding 12.97 21.83 19.66

The two ratios represent that its debt level was well controlled and its debt serving capability had also been well improved. Asses management efficiency.

Leverage. Its total liabilities/total assets ratio dropped significantly to 49% from 76% in 2019, representing that its debt level was well kept under control. Its interest payment ability had been improving significantly over time, which is shown in its changes of time interest earned ratio from 3.31 in 2019 to 30.99 in 2021, very equivalent to BYD in this regard.

Days inventory outstanding 52.25 60.10 63.22 5. Market valuation Share price 1056.78 705.67 418.33 Earning per share 4.89 0.64 -0.97 PE 216.11 1,102.61 -431.27 Market capitalization 12,208.08 9,162.68 3,346.64

Data source: Tesla’s 2019-21 annual reports. Profitability. According to the above ratio calculation results, Tesla demonstrated stronger profitability after turnround in 2020. Specifically, its net profit margin went from some negative 3% to over 2% and spiked to over 10% in 2021. The 2021 number was well above that of BYD in the same year. Liquidity. Its current ratio trended upward over the years and, notably, its quick ratio were also above 1 in 2020 and 2021 respectively, representing a strong liquidity. In terms of ratios, Tesla was better than BYD in liquidity level.

Over the 3 years, BYD’s assets management efficiency had been improving over time, as its days sales outstanding went down from some 19 days in 2019 to 13 days in 2021, much shorter than those of BYD in the equivalent period.

Key Drivers

A new report from StockApps.com compares the average R&D costs per vehicle for the major automakers, with Tesla spending more than any other automaker. stockApps.com data shows that each Tesla vehicle costs $2,984 (about $18,990) in development expense, i.e. three times the auto industry average and more than Ford, General Motors and Chrysler R&D costs (on average per vehicle) combined.

BYD’s business mainly consists of 3 parts, namely, motors and motor related products, mobile parts, assemblage&other, battery&photovoltaic. In 2021, motors and related products account for slightly over 50%, with mobile pars and assemblage some 40% and battery&photovoltaic 8%, as show in table and figure below.

4. Segmental analysis

Table 5. 2021 Business segments of BYD by commodity, region and contract 4.1 Business segment by commodity

In the meantime,its days inventory outstanding also trended down, with numbers very close to those of BYD in the same period. Share performance. As with BYD, Tesla’s strong financial performance had been well reflected in the capital market. Over the 3 years, its PE multiple rose to over 1,000 times and went down to 216 in 2021, while its market capitalization soared from over US$300 billion to over 1.2 trillion, i.e. over 6 times market capitalization of BYD if translated into the same currency. Please note that H-share market capitalization is not included here. If H-share is included, Tsla’s market cap would roughly 4 times that of BYD.

Table 7. business segment by commodity contractTypeof photovoltaicBattery& assemblageMobileparts,&other motorMotorsandrelatedproducts Others Total Bycommodity 16,471,206 86,454,452 112,489,244 727,493 216,142,395 photovoltaicIncl.Battery& 16,471,206 16,471,206 Mobile othersassemblageparts,& 86,454,452 86,454,452 Motors and motor related products 112,489,244 112,489,244 Others 727,493 727,493 Data source: BYD’s 2021 annual report Figure 5. Business segment by commodity 7.62% 40.00%52.04% 0.34% Segmental analysis Battery& photovoltaic Mobile parts, assemblage & others Motors and related products Others

4.2 Business segment by region

Data source: BYD’s 2021 annual report

Data source: BYD’s 2021 annual report

As a production type enterprise, BYD generates revenue from creative proprietary products, which accounts for 95% of its total revenue as of 2021, instead of a service provider.

By market or customer 16,471,206 86,454,452 112,489,244 727,493 216,142,395 ChinaIncl. 8,337,677 38,445,100 104,725,108 727,493 152,235,378 Overseas 8,133,529 48,009,352 7,764,136 63,907,017

Table 8. business segment by region

Table 9. Business segment by contract Bycontract 16,471,206 86,454,452 112,489,244 727,493 216,142,395 ProductsIncl. 16,437,784 86,118,266 111,569,058 726,403 214,851,511 Service 33,422 336,186 920,186 1,090 1,290,884

Total 16,471,206 86,454,452 112,489,244 727,493 216,142,395

4.4 Business segment by high-medium and low-end markets

In 2021, its products and services were sold and provided both at home and abroad. Specifically, some 60% of its motor products were sold in China, while more than 50% of mobile products was exported and some 50% of its battery products were sold in China and overseas.

4.3 Business segment by contract

According to calculations by Guoxin Securities, BYD's average product price has increased by nearly 2.5 times in 10 years, with the weighted average price of passenger cars reaching approximately 135,200 yuan in 2020 .

Looking back at the history of BYD's development, from 2003 to 2020, BYD has gone through seven product cycles and built two major car series, Dynasty + e Net.

There is no ready information from BYD’s annual reports, however, there are industry and market reports with respect to BYD’S products.

BYD's brand has gained widespread recognition, and behind the strong price segment to achieve 3 consecutive jumps, the phenomenal model BYD Han, which has triggered a comprehensive explosion from hotness to sales, is credited with the fact that since its launch in July 2020, cumulative sales have exceeded 80,000, with an average transaction price of over 260,000 yuan, far exceeding the same in the 10,000-unit tier of joint venture B and C-class fuel cars by over 26%.

More importantly, the Baidu indexes of "BYD Han" and "BYD" in 2020 showed, in several months, the search index of one model of BYD Han exceeded the search index of the entire BYD brand, which is really rare. At the same time, from May to October 2020, BYD Han's Baidu search index was far ahead of the main products of new car-making forces such as Tesla Model 3.

In particular, in the rivalry with the Tesla’s competing Model 3, BYD Han's performance is noteworthy. In the new energy vehicle market above 250,000 RMB, BYD Han is the first Chinese brand to achieve monthly sales of over 10,000 in this price range. As a result, Tesla is no longer a dominant player, and BYD Han has the strength to compete with it. Although Tesla's Model 3 sales slightly better on the market, however, its sales fluctuations have been dramatic, with monthly sales go up and down very unevenly. In terms of product range, market structure, best-selling models and interest, BYD has become a highly recognised and rapidly rising domestic premium brand.

The Pandemic has had a significant impact on many industries, including BYD's three businesses, including automobiles, mobile phone parts and assembly, and batteries and solar energy. We will discuss the impact of the Pandemic on the three businesses below.

1. New Energy Vehicles BYD vehicles accounted for 52% of its total revenue in 2021 and BYD announced the cessation of fuel car production in 2022. 2021 full-year Chinese vehicle production and sales were 26.082 million and 26.275 million units respectively, ending three consecutive years of decline since 2018, with modest year-on-year growth of 3.4% and 3.8%. In particular, the new energy vehicle market showed explosive growth, with annual production and sales of 3.545 million and 3.521 million units respectively, an increase of approximately 1.6 times year-on-year, and the penetration rate climbed by eight percentage points to 13.4% for the year as a whole, and as high as 19.1% in a single month in December. However, there are still concerns that are holding the industry back, and these are importantly linked to the Pandemic.

For instance, in 2020, BYD has 25 models on sale, with 52 products in different configurations, covering 55 price ranges, of which the highest priced BYD Tang (new energy) has already RMB 340,000, a record high price for this segment market.

In the domestic car industry, the 200,000 price point has always been considered a watershed for high-end models, and BYD has six models priced above 200,000, with 15 products on sale. Such a product mix rich in high-end models also means that BYD's product image is moving its gravity from low end to high end market, however, its medium- and low-end products still account for the majority, if based on the sold out quantity of cars.

The Impact of Covid-19

The first is that the Pandemic continues to hit the national and world economies hard, the country's financial resources are in distress and support policies are Secondly,unsustainable.problems such as the loss of supply of parts in 2021 have led to some companies announcing delays in delivering orders, resulting in high queues for pickups. In addition, the globalization of the Pandemic will further exacerbate the impact of the supply side on China's new energy vehicle industry, with supply chain disruptions affecting inventory reserves on the production side, leading to a vicious cycle of imbalance in production and sales. International flights are halted, while worldwide ship freight, aircraft flights and rail transport are directly affected and halted, directly affecting the production side of the new energy vehicles; the Pandemic is still present in 2022, with a new monkey pox epidemic emerging and spreading. Between 2019 and 2021, the Covid-19 Pandemic caused great distress to the world, once affecting the survival of the human race. 2021 to the present, the Covid-19 Pandemic Pandemic mutates and the monkey pox begins to spread; multiple epidemics intertwine, testing the country's financial resources and thus affecting the governance space, and there is still great uncertainty as to whether the tilted policies are sustainable. The sustainability of the preferential policies remains highly uncertain. As a result of the new epidemic and the conflict between Russia and Ukraine, Sri Lanka of 22 million people is currently facing its worst economic crisis in decades. There are severe shortages of crude oil, food and medicine, the government has shut down

These concerns include:

1.1 The impact of the Pandemic has made it difficult for companies to fully restore production capacity, blocked access to parts supply, delays in production for some companies, important development plans suspended, and irregularities in subsidy policies, resulting in a significant drop in vehicle production. In the same period, enterprises have resumed work and production under the guidance of the government, but they are still facing the following difficulties.

non-essential public services to save fuel, and even schools have been forced to close. In fact, back in mid-April, Sri Lankan authorities announced that it was temporarily in arrears on its external debts, pending a restructuring of these obligations under an economic adjustment plan backed by the International Monetary Fund (IMF). The island nation's external debt is estimated at US$51 billion. However, since April, Sri Lanka has seen a steady stream of protest demonstrations calling for the government to step down, with more and more people choosing to leave the country. One of the biggest reasons for the popular protests is the desperate need for fuel and other energy supplies in Sri Lanka, which has run out of foreign currency to buy fuel, bringing its economy to a standstill. Last month the government began rationing goods, leading to a severe shortage of supplies. Nearly five million people in Sri Lanka are in desperate need of food.

Social, political instability could derail Sri Lanka's negotiations with the IMF. A new round of talks between the IMF and the Sri Lankan government concluded on June 30, but the two sides have yet to reach an agreement. "As the country is in a state of bankruptcy, we have to submit a separate sustainable debt servicing plan to them. Only when the (IMF) is satisfied with the plan will we be able to reach an agreement." The president said inflation was expected to rise to 60 per cent and the government was aiming to stop printing rupees to curb inflation. The UN estimates that about 80 percent of Sri Lanka's population is coping with food shortages and record inflation by going on a diet. If the Pandemic continues to worsen, today for the country and people of Sri Lanka will be tomorrow for many countries and people around the world. The UN predicts that if the Pandemic continues, combined with high oil prices, more than 70 countries will follow suit in the future. These countries, like Sri Lanka, have economies that are highly dependent on tourism. The loss of tourism revenue will deprive the country of its financial resources and its people of the income they depend on, thus creating a national crisis, which in turn will lead to debt defaults and too many untouchable dominoes, and the world economy and financial stability will suffer a devastating blow.

Fourthly, the support policy is tightened, market demand decreases, the operating cash flow of enterprises decreases, and they will soon face operating difficulties such as capital constraints and difficulties in financing. For example, the cash flow of business operations is in difficulty. The previous shutdown and reduced production efficiency have undoubtedly affected the mass production delivery process of various enterprises, and there has been a significant decline in car sales, which in turn means that the cash flow back to the enterprises, research and development, financing, etc. may be affected. Secondly, capital retreated from the industry and the industry is struggling to raise capital. With the dual impact of the bad environment and the Pandemic, capital will run from places with greater exposure to risk to places that are generally seen as relatively safe. If capital does not have a long-term study

Thirdly, if the Pandemic worsens, companies' sustainability plans are said to be in jeopardy. Many new energy vehicle companies have not only seen weakness on the production side, but have also seen major adjustments to their R&D plans. The current global epidemic situation is still uncertain, the important development plans of car companies still have to be delayed or even put on hold, the R&D plans will be completely disrupted, important plans can only be delayed or outright stalled, and the user experience, capital return, follow-up R&D, financing and other aspects related to it are all implicated.

Given that US Treasury yields are the basis for pricing and trading various financial products around the world, and the US dollar is the world's main reserve currency, a US debt default would also hit global financial markets and could lead to a freeze in global credit markets and a fall in stock markets, while the current global economy has yet to fully recover from the Covid-19 Pandemic, a global financial crisis triggered by a US debt default could be worse than the 2008 international financial crisis.

In addition to minor countries, United State has also suffered from financial difficulties. On 6 October 2021 US White House economists warned that if the US Congress fails to raise the federal government's debt ceiling or suspend it by the deadline, the federal government will default on its debt for the first time in history, potentially triggering a global financial crisis.

of the auto industry, but only sees the overall decline in industry data, it will become cautious as it loses confidence in the industry. As the global epidemic continues to recur in 2021, the international environment becomes more complex and severe, and the global economy struggles to recover amidst risks and challenges. China is a global leader in the prevention and control of epidemics, and its economic development has shown greater resilience and dynamism, with foreign investment and foreign trade continuing to flourish, the transformation of old and new dynamics accelerating, and high-tech industries continuing to improve, achieving a good start to the 14th Five-Year Plan. However, due to the repeated epidemic and rising commodity prices, the downward pressure on China's macro economy has increased since the second quarter of 2021, with consumption and investment both showing weakness and slowing down the economic recovery process. According to data released by the National Bureau of Statistics, GDP grew by 8.1% year-on-year in 2021. Against the backdrop of recurrent epidemics, insufficient domestic demand and tight supply chains, China's automotive industry achieved positive growth against the trend. According to the China Association of Automobile Manufacturers (CAAM), China's new energy vehicle industry has shifted from a policy-driven to a market-driven phase, showing a positive development trend of both market scale and quality improvement. In addition, China's new energy vehicle industry is developing rapidly and is gradually becoming an important engine and innovation hub for the electrification of the global automotive industry. The emergence of autonomous brands, the diversification of product offerings and the significant increase in market share, as well as the further improvement of the supply chain and industrial chain, have reshaped the new development pattern of the automotive industry. In the same period, Europe's new energy vehicle market has seen explosive growth, while the US, one of the major markets for new energy vehicles, has also shown strong potential for development. In order to further promote the sustainable and high-quality development of the new energy vehicle industry, the Notice on Further Improving the Financial Subsidy Policy for the Promotion and Application of New Energy Vehicles, jointly issued by four ministries and commissions, was officially

Besides, the Pandemic has had a dual impact of falling incomes and price inflation on residents' incomes. However, since 2020, as the Pandemic is still spreading around the world, it has had a negative impact on global economic trends, with greater downside risks to the economy. In the medium to long term, the Pandemic has had a huge impact on the tertiary sector or services, and even if the Pandemic passes, the damage will be difficult to repair. In view of this, the vast majority of countries in the world have now released control of the Pandemic and allowed it to develop; more than two years since the outbreak of the Covid-19 Pandemic Pandemic, China has insisted on Dynamic Zero and the policy has continued to this day. However, with the passage of time, the mutated strains of Newcastle are becoming more and more cunning, posing a huge challenge to global epidemic prevention efforts. At present, if an epidemic spreads in a region, officials will take measures to shut down some industries or even close down the city to maximiZe the safety of people's lives. However, many people's lives will be affected and their incomes will fall. In a few countries, such as the US, subsidies were paid out during the Pandemic so that people's incomes rose rather than fell, but this was only temporary. If the Pandemic continues and the government deficit continues to widen, it will be difficult to continue subsidizing their people.

implemented in January, creating a stable policy environment for the development of the new energy vehicle industry. At the same time, the Decision on Amending the Parallel Management Measures for Average Fuel Consumption of Passenger Vehicle Enterprises and New Energy Vehicle Credits jointly issued by five ministries and commissions also came into effect, which tightened the new double credit policy and further accelerated the restructuring and transformation of the industry. In September, the National Development and Reform Commission (NDRC) issued the "Programme for Improving the Dual Control of Energy Consumption Intensity and Total Volume", which clearly sets out the guidelines for promoting clean, lowcarbon, safe and efficient use of energy.

The mobile phone components and assembly business accounted for 40% of all Inrevenue.2021,global quarterly smartphone shipments showed a high year-on-year growth rate before and after a low pattern, with 5G continuing to be a pulling force in the mobile phone market. According to market research firm IDC, global smartphone shipments grew by 5.7% year-on-year to 1.35 billion units in 2021, but the overall rise slowed from the 19.4% growth rate in the first half of the year. Data published

The US government, on the basis of a serious fiscal deficit, intends to introduce a subsidy policy to support the development of new energy vehicles, with a view to achieving a win-win effect: first, to reduce carbon dioxide emissions; second, to reduce dependence on fossil energy, ease the pressure on the demand for crude oil, prompt a fall in oil prices and reduce inflationary pressure. Take Tesla vehicles as an example. The Tesla Semi starts at $150,000 and at this price point, the cost per mile of operating an electric truck already exceeds that of the diesel trucks that currently dominate the trucking industry. At $40,000 per vehicle, the starting price of the Tesla Semi drops to $110,000 and will make the cost per mile of this electric truck more However,competitive.the shortage of automotive chips and parts due to the Pandemic has left Tesla and other automotive companies with underutilized capacity and a backlog of many orders, with demand far outstripping supply, in which case the new energy support policy may not be as effective as it should be, to the final detriment of the subsequent lack of market demand. 2. Mobile phone components and assembly business

In addition, the Pandemic may make the incentive policy less effective

In addition, the global recession will lead governments to desperately implement quantitative easing policies in the hope of getting out of the current crisis, which will inevitably lead to price hikes in various countries, including increases in the prices of petrol, food and oil, vegetables, etc., adding to the global residents' incomes.

3. Secondary rechargeable battery and photovoltaic business

Recommendations

by the China Academy of Information and Communication Research shows that the overall domestic mobile phone market shipments in 2021 maintained rapid growth reaching 351 million units, up 13.9% year-on-year, with 5G mobile phone shipments at 266 million units, up 63.5% year-on-year. The trend of remote office work continued, the demand for online entertainment continued, and sales of smart products such as laptops, tablets and gaming hardware maintained a certain level of enthusiasm. According to the latest information released by IDC, in 2021, the global PC market will ship over 349 million units, a new high since 2021, with a year-onyear growth of 14.8%; the global flat-panel calculator will ship 169 million units, and the overall market size remains huge. The smart home device market, which is still in its infancy of development in China, currently has a low penetration rate but is growing at a rapid pace. IDC's data shows that shipments in China will reach 230 million units in 2021, up 14.6% year-on-year.

BYD's batteries and solar energy, among others, account for 8% of all revenue. In 2021, along with the recovery trend of the global economy, global sales of consumer electronics will slightly increase year-on-year, driving an increase in market demand for upstream batteries. In the field of photovoltaics, energy saving and emission reduction has become a global consensus, creating a good environment for the development of the photovoltaic industry and a steady increase in the global installed capacity of photovoltaics in 2021. Among them, in the domestic "double carbon" strategic objectives in the background, the policy level continued to help, photovoltaic application scale expansion. At the same time, the energy storage industry is riding on the momentum of new energy development and is growing at a significant rate.

However, BYD’s products cover high-, medium and low-end markets, with the medium-and low-end products accounting for the majority in terms of volume. As a common trait of human being, premium value for money is pursued , as such, consumers tend to buy high-end products if the price is more affordable.

Firstly, allocate more funds to further lower production cost for all series of products, to realize cost parity with fuel cars. This is crucial to expand its sales, especially when the biggest drivers of growth in the recent years slow down.

People living in rural areas are more concerned about the practicality of the vehicle, including space, energy consumption and other aspects, which requires BYD to develop for different target sub-segments in order to have a broader rural and agricultural market. To meet the new demands, BYD shall focus on two steps of work.

Secondly, on the basis of the first step, BYD shall continue to invest more funds to lower its cost so as to maintain its profit margin while expanding its vehicle sales. This is crucial to the capital market performance as profit growth is one of the key indicators investors look at. (Marilena & Alice, 2012).

In 2021, among the numerous brands, BYD has stood out of the rest. According to the new energy car sales ranking released by the Passenger Association in August, BYD Qin PLUS DM-i, BYD Qin PLUS EV, BYD Han EV, BYD Song DM and BYD Tang DM have become one of the top 15 in the ranking, occupying one third of the top 15 places, with the DM-i model and EV model marching abreast with each other. In comparison, among the other brands, only Wuling, another Chinese automaker, was on the list. Tesla only has the Model Y on the top 15 list. Behind the strong market performance is the huge and committed technological investment, which has been the sustainable driver of BYD’s phenomenal growth and will be able to support BYD’s future growth in a more sustainable way. In the meantime, the strong market performance of its wide product mix will be reflected in its financial performance and continue to sustain its strong capital market performance.

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