This paper uses the proportional analysis method commonly used in financial management to make a comparative analysis of the financial statement data of Acustech Bhd company in Malaysia from 2015 to 2016, so as to make a scientific judgment on the operation performance of the company. According to the analysis of the company's profit margin, the profitability and efficiency of the company in the past two years are obtained. The asset structure of the company is combed through the equity multiplier and return on equity, and then the financial performance of the company is comprehensively analyzed by DuPont analysis method. Finally, it interprets the dividend policy of the company for two years, and gives some suggestions on the strategic adjustment of the company's asset structure.