Increase In Profit Research Articles

ІНФОРМАЦІЙНИЙ ШУМ ТА МАРКЕТИНГОВІ ІНСТРУМЕНТИ ДЛЯ ЙОГО ПОДОЛАННЯ

Introduction. In the modern conditions of the formation of the digital economy and the intensive growth of the volume of information to be processed by analysts, fundamentally new requirements are being formed for consumers and businesses. At the same time, data processing tools do not always provide adequate analytical information regarding changes occurring both in the global and local markets. The reason for this is information noise, which is an excessive flow of data that complicates the perception of important messages and affects the effectiveness of marketing strategies. All this requires the formation of a systematic approach to managing information flows and optimizing communications between the enterprise and the target audience. The purpose of the article. The purpose of the study is to analyze information noise as a barrier to the effective perception of marketing communications, as well as to identify tools and strategies that allow minimizing its impact on consumers and increasing the effectiveness of marketing activities. Methods. The research is based on the use of an interdisciplinary approach, which includes content analysis, abstract modeling methods for studying consumer perception of information, as well as empirical methods for studying the effectiveness of modern marketing technologies, based on the analysis of approaches to managing specialized marketing tools for interacting with consumers. Results. The article considers the conceptual aspects of information noise and its functional impact on consumer behavior. The effectiveness of using various marketing tools based on the automation of business processes, the use of communication platforms and data for analyzing consumer behavior is analyzed, which results in increasing the efficiency of communications and reducing noise effects. Key strategies for combating information noise are identified, which contribute to strengthening the communication interaction of the enterprise in the context of dynamic changes in market conditions. The need for implementing innovative approaches to developing advertising campaigns that take into account the specifics of modern media channels and consumer behavioral models is proven. Conclusions. It has been proven that minimizing information noise is an important factor in ensuring the long-term effectiveness of a company's marketing communications. It has been determined that the use of modern data analysis tools, process automation, and an individual approach to the consumer allows a company to increase the level of trust and loyalty from customers, which results in an increase in sales and profitability of the business entity.

Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

This murabahah financing product is also a product that is quite profitable for banks in developing working capital. Net profit is profit that has been reduced by costs that are a burden on the company in a certain period including taxes. With the increase in murabahah margin income and musyarakah profit sharing income, it will be able to increase the company's net profit. Net profit greatly influences the increase and decrease in profit which will indicate the company's performance. In this study, the author is interested in analyzing the factors that support net profit growth, as well as identifying strategies to increase efficiency and effectiveness to increase murabahah margin income and murabahah profit sharing income. The purpose of this study is to determine how much influence murabahah margin income and musyarakah profit sharing income have on the net profit of PT. BPRS Al-Ma'soem. This study uses a quantitative method with an explanatory approach to analyze the effect of murabahah margin income and musyarakah profit sharing income on the net profit of PT. BPRS Al-Ma'soem. Based on the results of the study, the variables of murabahah margin income and musyarakah profit sharing income have a positive and significant effect on net profit of 87%. Based on the calculation of SPSS 25.0 For Windows, the results in the data show Fcount> Ftable, namely, 29.799> 4.459, then Ha is accepted and H0 is rejected, which means that simultaneously there is a significant effect between murabahah margin income and musyarakah profit sharing income on net profit.

A DUAL-CHANNEL SUPPLY CHAIN MODEL OF COMPLEMENTARY PRODUCTS BY CONSIDERING GREEN MANUFACTURING LEVEL

The development of technology and the internet has encouraged industry players to develop their businesses by adding online sales media, which previously only used offline sales media. By adding online sales media, industry players can expand their markets so they can increase profits. This study aims to modify the DCSC model for complementary products by considering the green manufacturing level to maximize the profit of a system consisting of two manufacturers and one retailer.. Based on the model that has been constructed, the optimal solution is determined so that maximum profits are obtained for each model actor in centralized scenarios. After that, the model is applied and sensitivity analysis of its parameters is carried out. Based on the research results, it appears that the policy that is more profitable for each actor in terms of system benefits is the centralized scenario. Analysis of changes in selling price elasticity values and cross price sensitivity of one of the complementary products sold in two channels influences the increase or decrease in profits of each actor and system profits. However, changes in the value of cross-price sensitivity between two complementary products indicate a decrease in the profits of each actor and the profits of the system. The change in the sensitivity value of the green manufacturing level for each product shows an increase in system profits and retailer profits, where when the sensitivity value of the green manufacturing level of product 1 is greater, the profit of manufacturer 1 is also greater, but the profit of manufacturer 2 is smaller. Conversely, when the green manufacturing level sensitivity value of product 2 becomes greater, the profit of manufacturer 2 also becomes greater, but the profit of manufacturer 1 becomes smaller.

MAXIMIZING PROFIT POTENTIAL IN SUPPLY CHAIN FROM SUPPLIER-RETAILER INVENTORY REPLENISHMENT IN RURAL AREAS

Successful collaborative relationship enhances profitability in the delivery of products or services to customers in a supply. This study focuses on the impact of successful relationships in supply chain management on customer exploration and profitability. By implementing a strong strategy, more customers can be brought into the supply chain, leading to increased productivity and ultimately, higher profitability. The main objective is to determine the optimal quantity levels in supplier relationships that minimize long-term costs in the supply chain. A mathematical model incorporating shipment consolidation was utilized to derive the profit function. Numerical examples were then employed to illustrate the developed models. The results demonstrate variations in total quantity and relevant costs based on factors such as retailer input, supplier replenishment quantities, optimal order quantities, and total relevant costs within the supply chain, ultimately contributing to enhanced profitability. Our result shows that. there is an increase in the supply chain profitability when the retailer orders greater number of items from the supplier.

Monte Carlo Simulation Forecasting the Prices of Selected Stocks in the Automotive Sector

Investors are exposed to risk and uncertainty because of changes in financial markets’ prices. Investors perceive the risks associated with changes in the market prices as higher due to inaccuracy in predicting future returns because of fluctuations in prices. For this reason, they adopt different risk management methods that reduce or eliminate these risks. This research relies on Monte Carlo Simulation technique in predicting forthcoming yield rates from three companies operating under Turkish automotive segment namely, Dogus Automotive (DOAS), Tofas (TOASO) and Ford Otosan (FROTO). The simulation, which runs from January 1, 2023, to December 31, 2023, gives investors research-based insights that help them make strategic investment choices in times of high volatility in the market. According to the results, by modeling prospective future scenarios, MCS can be employed as a viable means of predicting stock prices in financial markets which subsequently helps people make rational investments thereby securing profitable ventures. Furthermore, this study offers practical suggestions in the form of MCS-generated volatility ranges. Investors can determine when it is advisable to buy or sell stocks in order to reduce potential losses and increase profits by setting realistic price objectives and allocating the portfolio differently in accordance with these calls.

COMPREHENSIVE ANALYSIS OF METHODS IN PLANNING TECHNICAL MAINTENANCE AND REPAIR OF EQUIPMENT

This article focuses on issues related to the comprehensive analysis of methods for planning equipment maintenance and repair.Considerable attention in the article is paid to the methods of V. V. Semenov, which allow developing schedules for equipment maintenance and repair, help to detect vulnerable areas in operation and carry out preventive measures before equipment malfunctions occur. The methods of V. V. Semenov not only play an important role in the standardization processes, which significantly affects the improvement of the quality of maintenance and repair work, but also touch upon the issue of the quality of repair work. The methods take into account the features of all types of equipment, which contributes to the use of individual approaches to each equipment. However, we have identified shortcomings in the methods, which are reflected in the table; the main one was identified and established as the use of the book value of the equipment, adopted as the basis for calculating standards. Market-oriented methods are used for high-quality planning of equipment maintenance and repair. The author sees the solution to problems in planning equipment maintenance and repair in the fact that these methods use the market value of equipment as a basis for calculating standards, the advantages of which are described in detail in the article. The methods developed by the author determine financial planning and create a reasonable basis for budgeting for equipment maintenance and repair, in a market economy they take into account changes in the market value of equipment, contribute to more accurate economic and financial forecasting, and allow more attention to be paid to assessing the financial risks associated with the operation of obsolete equipment and requiring the development of a strategy to reduce them. In conclusion, it should be noted that the author's methods under consideration are of primary importance in determining the equipment cost estimate, taking into account the costs of equipment maintenance and repair, which contributes to improved investment planning. Thus, based on the comprehensive analysis of the methods, it can be concluded that the use of market-oriented methods in planning contributes to effective asset management and an increase in the overall profitability of industrial enterprises.

Optimizing ICMS Strategies for E-Commerce in Brazil: Tax Benefits and Profitability Insight

This study aimed to analyze the ICMS in the interstate operations of e-commerce companies, targeting non-taxpayers. The objective was to identify more economically advantageous strategies that would remain compliant with the tax legislation. The economic implications are evident in the use of tax benefits by various states, seeking to attract large companies to their jurisdictions through these incentives. A case study was conducted at a medium-sized company that has experienced significant growth in recent years, driven by both operational expansion and the rise of e-commerce on digital platforms. To carry out this case study, information from the company's tax documents was used, including verification of files and tax ledgers, and calculation of taxes and other reports relevant to the study. The analysis revealed that ICMS has a significant effect on the company's operations, necessitating the implementation of strategies to efficiently and legally reduce the tax burden. To implement these strategies, this study analyzed the tax benefits offered by specific states within the federation to this particular industry segment. By comparing these benefits to the company's operational values, opportunities to reduce the tax burden and increase profitability can be identified. The study demonstrated the potential for substantial cost savings by considering the company's location as the primary focus. These savings could range from 41.9% to 72.5%.

Unravelling the Constraints Associated with Groundnut Marketing: A Comprehensive Review

This review identifies and analyzes constraints in groundnut marketing systems, particularly for smallholder farmers in developing regions. It proposes strategies to enhance efficiency, profitability, and sustainability, thereby improving farmers' livelihoods. A comprehensive literature review of academic journals, policy reports, and case studies identifies key constraints in groundnut marketing. The review utilizes a structured conceptual framework that encompasses supply chain structure, market dynamics, institutional and policy environments, socioeconomic factors and draws on theoretical foundations such as Transaction Cost Economics, Value Chain Analysis, Market Structure-Conduct-Performance Paradigm, Rural Livelihoods Framework, and Supply Chain Risk Management. The study also applied economic and supply chain management theories to groundnut marketing, emphasizing the relevance of Transaction Cost Economics, Value Chain Analysis, and the Market Structure-Conduct-Performance Paradigm. This theoretical framework can be adapted for other agricultural commodities facing similar constraints. The review identifies critical constraints in groundnut marketing, including fluctuating market prices, inadequate storage facilities, limited access to credit, lack of market information, and high transaction costs. These are exacerbated by poor infrastructure, fragmented supply chains, and socioeconomic barriers, indicating the need for holistic, context-specific interventions. The review suggests practical interventions including investment in infrastructure development, enhancing market information accessibility through digital platforms, fostering farmer cooperatives, and implementing price stabilization mechanisms. These measures can empower smallholder farmers, improve market access, and increase profitability. Policymakers, development agencies, and private sector stakeholders can leverage these insights to formulate targeted support programs for groundnut farmers.

Proposed Business Strategy to Increase Profitability, Case Study: Majafreshindo Green Farm

This study examines the declining profitability of Majafresh Indo Green Farm, a leading hydroponic farming company in Majalengka, Indonesia. Using qualitative methods, the research identifies key issues, including a focus on operational repairs and insufficient marketing efforts, which have resulted in underutilized production capacity. The study addresses these challenges using analytical tools such as SWOT, IE Matrix, and TOWS Matrix. These tools reveal strengths like expertise in hydroponic farming and sustainable practices and areas for improvement, such as limited marketing capabilities and reliance on a few large clients. Opportunities include government support, health-conscious market trends, and technological advancements, while threats involve rising costs and increased competition. The proposed strategies focus on leveraging strengths in quality control and sustainability. These include diversifying the customer base, enhancing market penetration, and expanding product offerings through agri-tourism and educational programs. By adopting advanced technologies and securing government incentives, Majafresh can improve operational efficiency, broaden its market, and achieve sustainable growth. This case study provides valuable insights for stakeholders in the sustainable agriculture sector.

Game Theory as a Marketing Optimization Tool: A Case Study on Kelom Geulis

Competition in the market for traditional art products, such as Kelom Geulis, has become increasingly intense along with the growing public interest in aesthetically and culturally valuable items. This competition forces producers to develop effective marketing strategies to maintain their competitiveness. This study adopts a game theory approach to evaluate and formulate optimal marketing strategies between two major producers. The research method involves the use of questionnaires covering three main aspects: improving product quality, setting competitive prices, and enhancing customer service. Data analysis is conducted using a payoff matrix to determine the best strategies that can increase profits or reduce losses for each party.The results show that a saddle point is reached at a value of 4.57, where PT A achieves a profit increase from 4 to 4.57, while PT B reduces its loss from 6 to 4.57. This optimal strategy can be achieved if PT A prioritizes improving product quality and setting competitive prices, while PT B A prioritizes setting competitive prices and service quality enhancement. The implementation of these strategies has proven effective in strengthening the competitiveness of Kelom Geulis in the market. This study is expected to serve as a practical reference for Kelom Geulis producers to continuously adapt their marketing strategies, ensuring their relevance in the market and appealing to consumers

Prospects for enhancing hydraulic fracturing efficiency through the use of advanced proppants in the Atyrau region fields

Background: The history of hydraulic fracturing in the Atyrau region's fields spans over 20 years; however, the types and functional characteristics of proppants – the main material used in HF – have remained unchanged. Given the rapid pace of technological advancement and the growing need to optimize production processes, the relevance of studying new types of proppants becomes obvious. The ability to model and customize high-tech proppants for the specific conditions of oil fields is crucial for enhancing hydraulic fracturing efficiency and, as a result, boosting hydrocarbon production volumes in the Atyrau region. Aim: This article discusses recent advancements, global trends, practical experience, and laboratory studies related to the use of innovative proppants. It also evaluates the potential for utilizing lightweight proppants at fields A and B. The aim of this study is to explore the possibilities of deploying multifunctional proppants to optimize hydraulic fracturing operations. Materials and Methods: To address the set objectives, we developed a model of the geomechanical and filtration properties of the formation for fields A and B using FracPro software. Also, we conducted a simulation of the hydraulic fracturing design with various injection parameters . Based on the results of hydraulic fracturing modeling results using lightweight proppants, we calculated indicators oil production . Results: The simulation results demonstrate the economic feasibility of using lightweight proppants, evidenced by a 23.8% increase in additional production at Field A. For Field B, the estimated annual production volume significantly exceeds current levels, resulting in a 4.5-fold increase in profitability. Conclusion: Multifunctional proppants hold considerable potential to enhance hydraulic fracturing efficiency. The application of innovative proppants allows for better control over fracture geometry, minimizes the risk of breakthrough into water-saturated zones, and increases the volume of stimulated zone, thereby optimizing hydrocarbon production.

Maximizing the Total Profit of Combined Systems with a Pumped Storage Hydropower Plant and Renewable Energy Sources Using a Modified Slime Mould Algorithm

This paper examines the effectiveness of a pumped storage hydropower plant (PSHP) when combined with other plants. System 1 examines the contribution of the PSHP to reducing fuel costs for thermal power plants. System 2 examines the optimization of operations for power systems with energy storage and uncertain renewable energies to maximize total profit based on four test system cases: Case 1: neglect the PSHP and consider wind and solar certainty; Case 2: consider the PSHP and wind and solar certainty; Case 3: neglect the PSHP and consider wind and solar uncertainty; and Case 4: consider the PSHP and wind and solar uncertainty. Cases 1 and 2 focus on systems that assume stable power outputs from these renewable energy sources, while Cases 3 and 4 consider the uncertainty surrounding their power output. The presence of a PSHP has a key role in maximizing the system’s total profit. This proves that Case 2, which incorporates a PSHP, achieves a higher total profit than Case 1, which does not include a PSHP. The difference is USD 17,248.60, representing approximately 0.35% for a single day of operation. The total profits for Cases 3 and 4 are USD 5,089,976 and USD 5,100,193.80, respectively. Case 4 surpasses Case 3 by USD 10,217.70, which is about 0.2% of Case 3’s total profit. In particular, the PSHP used in Cases 2 and 4 is a dispatching tool that aims to achieve the highest profit corresponding to the load condition. The PSHP executes its storage function by using low-price electricity at off-peak periods to store water in the reservoir through the pumping mode and discharge water downstream to produce electricity at periods with high electricity prices using the generating mode. As a result, the total profit increases. A modified slime mould algorithm (MSMA) is applied to System 2 after proving its outstanding performance compared to the jellyfish search algorithm (JS), equilibrium optimizer (EO), and slime mould algorithm (SMA) in System 1.

Analisis Efektivitas Program Pembinaan Kewirausahaan dalam Meningkatkan Profitabilitas Usaha

MSME come from various circles, one of which is students. Seeing the large number of students who are entrepreneurs, the Ministry of Education and Culture moved the government to hold an entrepreneurial student development program or called P2MW. The target of this program is students who have businesses nationally. The P2MW program is divided into several activities, namely workshops, talk shows, webinars/seminars, workshops, as well as coaching and funding related to entrepreneurship. One of the selected student businesses from Mahasaraswati University Denpasar is AW Dimsum. The aim of this research is to determine qualitatively the development of AW Dimsum's business profits before and after participating in the P2MW program. This research is qualitative in nature by emphasizing comparative descriptions of results before and after participating in the p2mw program and theoretical studies from several literatures. This research uses data collection techniques in the form of structured interviews and field observations. The results of this research show that the series of P2MW programs that have only been running for one month have already seen an increase in profits of around 10 – 15%. It is hoped that business owners will be able to be consistent in running their business and develop creative ideas for developing their business in the future.

Rolling in Fun, Paying the Price: A Thematic Analysis on Purchase and Play in Tabletop Games

The tabletop games industry has experienced remarkable growth in recent years. A deeper exploration of the factors motivating players to invest time and money in these games would help game companies better cater to their target audience and increase profits. We conducted a reflexive thematic analysis of 20 semi-structured interviews with tabletop game players. Our analysis revealed five themes concerning purchasing decision influences: (1) childhood past experiences and cultural norms, (2) representation and inclusivity, (3) social connections and shared fun, (4) overcoming gameplay hindrances with digital assistance, and (5) economic constraints. These findings suggest that game companies should focus on presenting easily understandable information, minimizing idle time, and exploring opportunities for inclusivity in digital interactions to effectively engage players and drive sales. Based on our valuable insights into player motivations, we offer actionable recommendations for the tabletop games industry.

FINANCIAL SITUATION OF COOPERATIVE BANKS IN POLAND IN THE YEARS 2022-2023 – THREATS AND RECOMENDATIONSown funds, solvency

The aim of the research was to recognize the financial situation of the cooperative banking sector in Poland in the years 2022-2023, identify threats and formulate recommendations for these banks for the near future. The research analysed, among others, aspects related to the financial liquidity of these banks, their capital adequacy and solvency. In the course of the research, it was established, among others, that cooperative banks in Poland improved their position on the banking market in 2023, achieving a significant increase in net profit and other measures of financial efficiency. The threat to the cooperative banking sector in Poland is that the internal factors related to more effective management in these banks are mostly exhausted and in the future the possibilities of further improvement of financial efficiency through resource optimization are not large, which may be a barrier especially in future crisis situations. Further improvement of financial efficiency can be seen in more effective credit risk management, reducing the share of impaired loans in the portfolio and reducing financial reserves. In 2023, it was beneficial for cooperative banks that the greatest dynamics in their credit portfolio was observed in relations to the agricultural sector, where the previously observed trend in the scope of granting loans was reserved. In addition, in the last quarter of 2023 there was an increase in receivables in relation to the self-government sector which is therefore a relatively safe area of activity for cooperative bank.

Analysis of Working Capital Management in an Effort to Increase Liquidity and Profitability at PT Unilever Indonesia, Tbk

This research aims to find out how working capital management and liquidity levels affect profitability at PT Unilever Indonesia, Tbk.The data used in this research is secondary data using a purposive sampling method, namely the financial position report (balance sheet), profit and loss report in the financial statements of PT. Unilever Indonesia, Tbk for the 2016-2023. The type of research is quantitative research because the data used is in the form of numbers which are then analyzed using multiple linear analysis. The results of this research were also tested using classical assumption tests and hypothesis tests. The research test results show that working capital and liquidity (current ratio) partially do not have a significant effect on profitability. Meanwhile, working capital and liquidity (current ratio) simultaneously have a significant influence on company profitability

Незгасима пам'ять про «згаслий рід» (до 205-ліття Григорія Галагана)

The article assesses the social significance of Hryhoriy Galagan's contribution to the formation of national self-identification and the cultural revival of the Ukrainian nation. The author presents various features of Hryhoriy Galagan's economic and reforming activities in a landlord economy against the background of market transformations. It is noted that the driving force behind Galagan's reform efforts is not only the desire to increase family wealth, but also the desire to modernize the economy in accordance with market conditions. Economic activities in the family estates of the Galagans are analyzed, such as crop cultivation, animal husbandry, and sugar cultivation. It is shown that, under the influence of the growth of market demand for certain goods (sugar, oats), Galagan significantly expanded the areas of the corresponding crops in his estates. A change in the structure of crops with an orientation to market demand led to an increase in the farm's profitability. In particular, the increase in sugar beet crops made it possible to provide sugar factories with own raw materials and reduced the cost of manufactured products. The article also highlights the creation of cloth factories, which contributed to increasing the profitability of production before the agrarian reform. It was concluded that the innovative approach to farm management, the ability to adapt to the needs of the market and the socially responsible position of the owner became the basis for the growth of commodification and profitability of estates. The article displays the main stages, forms and results of Grigory Galahan's social activities. The role of Grigory Galahan's philanthropic activity, which was manifested in the organization of the Paul Galagan College, support of ethnographic research, publication of folk songs and historical works, are separately analyzed. Galagan's patronage is considered in the article as a factor in the formation of self-awareness of the Ukrainian nation and national culture, as well as the development of independent Ukrainian education, and the history of Ukrainian culture.

Innovation and Quality of Business Scale Based on Blue Economy in the Coastal Area of Bilato, Indonesia

Abstract This study thoroughly examines and analyzes the potential of small and medium-sized enterprises (SMEs) involved in Nike fish (Ikan Nike) in the Bilato coastal area of Indonesia. Several aspects are used as indicators to assess the extent of this potential, including innovation, scale quality, and the application of the blue economy concept. The methodology employed is qualitative, also known as interpretative research, naturalistic research, or phenomenological research. The results of this study indicate a significant and positive improvement among the SMEs involved in Nike fish, particularly in terms of innovation, which encompasses product innovation, sales media innovation, and environmental innovation. Additionally, there has been notable development in scale quality, as evidenced by increases in income, sales, and business profits. Furthermore, the SMEs participating in the Nike fish group consistently implement the blue economy concept as a means of ensuring sustainability and balance in preserving the environment in the Bilato coastal area. This approach not only enhances economic value but also contributes to social and ecological benefits.

Intertemporal Pricing with Resellers: An Empirical Study of Product Drops

Product drops occur when a retailer releases a limited-edition product line on a specific date for a short period of time. Due to limited inventory of the product and the short sales horizon, a resale market emerges where products may resell at higher prices once the firm stocks out. The firm faces a central tradeoff: pricing too high may lead to a longer stockout time and future markdowns; pricing too low may lead to transfer of profits to resellers. Any firm in this position may ask, “How do resellers impact my profit?” To answer this question, we build a dynamic structural model that captures customer decisions to consume or strategically resell, as well as the firm’s intertemporal pricing decision in the presence of resellers. We estimate our model using a unique data set from a retailer of baby clothing with weekly product drops, where customers engage in a resale marketplace through Facebook groups. We find resale data collection and analysis is valuable to incorporate into pricing as firm profit increases by 8.8%, and reseller presence reduces firm profit by 5.8% even if resale data are used in pricing. These impacts are magnified by resale market growth, demonstrating that managers need to take action as resale markets gain wider adoption. This paper was accepted by Victor Martínez-de-Albéniz, operations management. Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2022.04152 .

Case Analysis of Mergers and Acquisitions Failure of CDL Acquired of Sincere Property Group

In order to create value and increase profits, improve market share and improve competitiveness to achieve strategic goals. Many enterprises choose to carry out business merger to achieve corporate profit expansion and enhance corporate competitiveness and profitability. However, there are also many failed mergers and acquisitions due to various reasons. This paper takes the failure of CDL's M&A of Sincere property Group as the research object, and deeply investigates the reasons for its failure, which has certain practical significance and research value. In the early stage of the case analysis, we introduced the basic situation of the two companies and the background of the merger. In the core part of the case study, we analyze the challenges in M&A. Then we analyze the reasons for the failure of merger and acquisition and summarized the case. Finally, this paper gives some suggestions for the reasons of failure. In the case of enterprise merger and acquisition, merger failure is not rare, and the case of CDL Sincere property Group failure is a very well-known negative case. A study of this case can provide a reference for other merger and acquisition cases, strengthen the vigilance of the purchaser, pay attention to all stages and links of the merger and acquisition, to avoid such a huge loss.