Abstract
As one of the means of capital operation, share repurchase first appeared in the western capitalist market and developed and started late in China’s market. In recent years, especially after the revision of the “Company Law” in 2018, more and more listed companies have begun to accept and approve this behavior with the increasing attention paid to share repurchase in our country. In order to ensure the steady development of the company and enhance the company’s status, share repurchase behavior has become the norm when the market is in the doldrums and the stock price is considered to be undervalued. Focusing on the two share buybacks launched by Antarctic e-commerce in 2021, this paper analyzes the motivation and impact of the share buybacks.
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