案例编号:
CN_2023KJYGSCW_7851
译名:
Green Breeds New Opportunities: the Path to Value Creation of Jiangsu Canlon Building Materials Co., Ltd.
中文关键词:
2023百优,收益法;实物期权;绿色发展;价值创造
英文关键词:
Income Method;Real Option;Green Development;Value Creation
中文摘要:
凯伦股份是一家集防水材料研发、制造、销售及施工服务于一体的国家高新技术企业,是中国建筑防水行业首家创业板上市公司。在创建长三角生态绿色一体化发展示范区的背景下,公司投资建设了国际领先的高分子防水材料生产基地,致力成为国际领先的功能性建材制造商。绿色投资和绿色发展对企业价值是否有影响以及怎样影响,是公司股东、管理层以及社会投资者普遍关注的问题。本案例以凯伦股份的绿色投资财务决策为主线,通过对企业发展历程、财务信息、未来规划和决策焦点的描述,重点讲述了如何通过收益法和实物期权法合理评估凯伦股份的企业价值以及绿色转型和绿色投资对企业价值的影响。本案例可应用于投资学、财务管理等课程的教学中,使学生了解企业价值评估中收益法和实物期权法的估值逻辑和参数测算要点,并熟悉相关估值环节,同时,引发学生深入思考绿色发展对企业价值创造的重要作用。
英文摘要:
Canlon is a national high-tech enterprise integrating waterproof material research and development, manufacturing, sales and construction services, and is the first GEM listed company in China's building waterproof industry. In the context of creating the Yangtze River Delta eco-green integrated development demonstration zone, Canlon has invested in an international leading polymer waterproof material production base, and devotes to become an international leading functional building materials manufacturer. Whether and how green investment and development affect corporate value is a common concern of shareholders, management and investors. This case takes the green investment financial decision of Canlon as the main line. Through the description of the enterprise's development history, financial information, future planning and decision-making focus, it reveals how to reasonably evaluate Canlon’s value through the income method and the real option method, and the impact of green transformation and green investment. This case can be applied to the teaching of investment, financial management and other courses, so that students can understand the valuation logic and parameter calculation points of income method and real option method, and get familiar with relevant valuation links. At the same time, students can think deeply about the important role of green development in enterprise value creation.
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