Business Learning Lab

从一门生意到一家上市公司
启蒙版Primary
by 杜南by Du Nan
① 我的创业沙盘 My Business
② 上市公司分析 Listed Company Analysis
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你是创始人You are the founder 选一门生意，改变几个关键数字，观察收入、成本、资产和现金怎样一起变化。默认数字是教学情境，不代表行业平均。Choose a business, change its key assumptions, and see how revenue, costs, assets and cash move together. Defaults are teaching scenarios, not industry averages.
先完成一套假设，再锁定为方案 ABuild a case, then lock it as Scenario A

设计你的生意Design Your Own Business

1先决定怎么赚钱Choose How It Makes Money i
你来决定的关键数字Key Assumptions You Choose i
2开业要准备什么What You Need to Start i
3钱从哪里来Where the Money Comes From i
日常的钱怎样周转How Cash Moves Day to Day i

面包店Bakery

简化利润表Income Statement （月度/年度）(Mo / Yr)
开业时资产负债表 Opening Balance Sheeti
现金流量表Cash Flow Statementi
核心比率 & 杜邦（进阶）Key Ratios & Du Pont (advanced)
钱花在哪 · 启动投入构成Cost & Startup Mix
提示点击或悬停任意输入格、带 ⓘ 的名词，这里会显示对应公式与注意点。
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学生使用说明Student Guide

自由探索

  1. 选择一门生意，给公司起名字，也可以上传 Logo 和选择配色。
  2. 调整业务量、价格、成本、设备、融资和日常周转等关键假设。
  3. 先锁定方案 A，再修改出方案 B，对比两种设计。
  4. 生成创业报告，展示你的假设、财务结果和图表。

单变量实验

从六个预设中选择一个，再依次研究收入、成本和行业特点。每次先判断，再比较低、中、高三档，并用数字解释原因。

上市公司分析

阅读 FY2024 和 FY2025 数据，判断业务量、客单价、新业务、毛利率和费用率，再生成 FY2026E 情境报告。它不是公司指引或真实投资预测。

页面中的教学数字不代表行业平均。公司名称、Logo 和输入只在当前设备处理；请勿填写真实姓名、学校或他人隐私。

Free exploration

  1. Choose a business, name it, and optionally add a logo and brand color.
  2. Adjust volume, price, costs, equipment, funding and working-capital assumptions.
  3. Lock Plan A, create Plan B, and compare the two designs.
  4. Generate a report with your assumptions, financial results and charts.

One-variable experiments

Choose one of six presets. Predict first, compare the low, medium and high cases, then explain the result with numbers.

Listed-company analysis

Use FY2024 and FY2025 teaching data, set FY2026E operating assumptions, and generate a scenario report. It is not company guidance or an investment forecast.

Teaching figures are not industry averages. Names, logos and inputs stay on this device. Do not enter private information.