Choosing Luckin Coffee as the research object, this paper analyzed its financial statements. More specifically, it stated the solvency, the operating ability, the profitability and the development ability of Luckin Coffeein detail. It is found that the advantages and disadvantages of Luckin Coffee can lead to some typical attributes, including the corporate profitability low in potential and efficiency, high development cost, the high risk of short-term debt. This paper also put forward several strategies to settle these problems, targeting in improving the future financial benefit of the enterprise.