Author(s):
You Jia

Doi: 10.7508/aiem.02.2022.07.11

This is an open access article distributed under the Creative Commons Attribution License CC BY 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

With the development of the new era, consumption is constantly upgrading. Ordinary beer is difficult to meet the needs of consumers, and the development of the whole industry has also fallen into a bottleneck. Beer enterprises urgently need to find a new development direction, so they focus on the medium and high-grade beer market. Mergers and acquisitions in the beer industry can quickly obtain market share and realize enterprise globalization. This paper takes the merger and acquisition of Heineken Beer by China Resources beer as an example, and analyzes the causes of the merger and acquisition event from the merger and acquisition Party China Resources beer and the merged party Heineken beer; Analyze the financial performance of China Resources beer from the perspectives of profitability, debt repayment, operation and growth; Analyze the non-financial indicators from the market share of China Resources beer after M & A. The results show that the acquisition of Heineken by China Resources beer is a successful decision. The case study of the merger and acquisition of high-end brand Heineken Beer by industry leader China Resources beer has certain reference and practical significance.

KEYWORDS:
China Resources Beer, Amalgamative Motive, Performance Analysis