2019年年底，新冠肺炎疫情（Corona Virus Disease 2019，以下简称为COVID-19）在中国内陆爆发并蔓延袭来，不仅给中国人民的身心安全构成严重威胁，还严重阻碍社会经济和各行各业的发展。医药行业在此次疫情防控过程中发挥了显著的作用，其中，以岭药业获得了巨大关注。企业的连花清瘟产品引发多次消费者不理性哄抢囤药事件，相比其他同类产品在本次疫情中具有一定特异性。选取在COVID-19疫情中备受民众争议和关注的以岭药业为具体案例进行财务与盈利能力分析，具有一定的现实意义和理论价值，将从财务业绩角度出发，对以岭药业近几年的财务报表数据进行横向纵向对比分析，结合因子分析方法，分析以岭药业在中医药行业的财务业绩现状，旨在更好地量化分析以岭药业在医药行业内的业绩表现，并依据分析结果给出研究结论和建议，为日后类似突发公共卫生事件对医药行业及企业的影响提供研究参考。

By the close of 2019, the epidemic of COVID-19 2019 had spread throughout China's interior, posing a grave peril to the physical and mental health of the populace, as well as hindering the growth of the social economy and all aspects of life. Shijiazhuang Yiling Pharmaceutical Co. has been a major contributor to the prevention and control of the epidemic.,Ltd has received great attention. The company's Lianhua Qingwen product has caused multiple irrational consumer hoarding incidents, which has certain specificity compared to other similar products in this epidemic. Selecting Shijiazhuang Yiling Pharmaceutical Co. ,Ltd, which has been highly controversial and concerned by the public during the COVID-19 pandemic, as a specific case for financial and profitability analysis, has certain practical significance and theoretical value. Starting from the perspective of financial performance, this paper will conduct a horizontal and vertical comparative analysis of Shijiazhuang Yiling Pharmaceutical Co. Ltd.The objective of this research is to quantify and analyze Shijiazhuang Yiling Pharmaceutical Co. Ltd's performance in the traditional Chinese medicine industry, utilizing factor analysis methods to analyze their financial statement data from recent years. The results of this analysis will be used to provide research conclusions and suggestions, as well as to provide a reference point for the impact of Yiling Pharmaceutical's performance in the pharmaceutical industry. similar public health emergencies on the pharmaceutical industry and enterprises in the future.