Abstract

This paper addresses the issue of revealing industry structural differentiation and development trends through the economic performance evaluation of listed companies. Based on the “Brand Evaluation Index System for the Leather Industry” and combined with macroeconomic and import-export data of the leather industry from 2022 to 2024, 12 representative listed companies were selected as research subjects. Using the weighted comprehensive scoring method and linear interpolation method, a comprehensive economic performance evaluation system was constructed for systematic analysis. The study indicates that China’s leather industry has moved away from extensive scale expansion and entered a new stage of high-quality development guided by “efficiency and value.” The industry chain exhibits a significant differentiation of “strong intermediate goods and weak end products,” with the value focus structurally shifting toward high-value segments in the mid-to-upstream. Leading companies dominate industry standards and profit margins, mid-tier companies focus on niche segments, and low-efficiency production capacity at the tail end is being gradually eliminated, forming a “three-layer competitive ecosystem” that continues to solidify. Green low-carbon practices and digitalisation have become key competitive factors in the industry, serving as the core driving forces for companies to achieve differentiated breakthroughs and for the restructuring of value along the industrial chain.