To comprehensively investigate the energy distribution and performance of a battery electric vehicle (BEV), an integrated simulation model based on energy flow test data was developed and validated, and the energy flow characteristics of the BEV throughout the entire driving range in low-temperature conditions were studied. The results show that the battery heat loss and motor energy loss first increase and then decrease with an increment in cycle number, while the transmission loss first decreases and then remains constant. The energy recovery efficiency demonstrates an incremental trend with the number of cycles post-battery charging, while the energy utilization efficiency experiences a decline due to escalating energy losses within the power distribution unit (PDU). The energy flow characteristics of the BEV exhibit a pronounced connection with the speed properties inherent in the driving cycle. The battery charge energy is maximal under Urban Dynamometer Driving Schedule (UDDS), whereas the electricity consumption per 100 km is minimized under China light-duty vehicle test cycle-passenger (CLTC-P). Conversely, the energy utilization and recovery efficiency are the highest under Worldwide Light-duty Test Cycle (WLTC). These findings provide directional insights, theoretical support and data basis for rational performance evaluation and optimal energy distribution of BEVs.