The Chinese government attaches great importance to the development of the digital economy, and digital development drives industrial transformation. The advancement of digital transformation and the rise of the new retail model have accelerated the business model restructuring of sports apparel enterprises. As an industry-leading enterprise, Anta Sports actively transforms to the DTC (Direct-to-Consumer) model to enhance brand control, consumer insight capabilities and channel efficiency. However, DTC transformation involves challenges such as strategic adjustment and resource integration, which requires an effective performance evaluation system to measure transformation efficiency. Based on the Balanced Scorecard as the theoretical framework, this paper constructs a performance evaluation system suitable for assessing Anta Sports' DTC transformation, deeply analyzes the company’s transformation motivations, and observes multidimensional performance changes before and after the transformation. It aims to provide theoretical references and practical experience for Chinese sporting goods enterprises in digital transformation under the background of new retail.

Yan Jingyi, Huang Jing. Performance Evaluation of Anta Sports' DTC Strategic Transformation Based on the Balanced Scorecard. Academic Journal of Business & Management (2026), Vol. 8, Issue 8: 33-43. https://doi.org/10.25236/AJBM.2026.080805.

[1] Jiang Siwei. An Analysis of the New E-commerce Model of "DTC" and Its Future Development Trend [J]. Marketing of China Time-Honored Brands, 2023, (08): 22-24.

[2] Qu Weihai. The Path of DTC Innovation and Change in the Digital Age [J]. China Advertising, 2022, (01): 65-66.

[3] Feng Ping. The Rise of the Cross-border E-commerce DTC Brand Model in the Post-pandemic Era [J]. China Journal of Commerce, 2022, (23): 17-19.

[4] Wang Hexin. Opportunities and Challenges Faced by Brands under the DTC Model [J]. Accountant, 2023, (10): 40-42.

[5] Wang Li. The Cross-border E-commerce DTC Model Boosts Chinese "Brands Going Global" under the New Foreign Trade Situation [J]. Market Modernization, 2023, (05): 4-6.

[6] Di Congzhi, Liu Jiameng. Research on Performance Evaluation of Haier Smart Home Based on the Balanced Scorecard [J]. Hebei Enterprises, 2025, (11): 65-68.

[7] Chen Jingjing, Cheng Yanxia. Construction of Performance Evaluation System for Retail Enterprises under the New Retail Business Model [J]. Communication of Finance and Accounting, 2023, (04): 89-95.

[8] Liang Linna, Zhang Guoqiang, Li Hao, et al. Research on the Economic Effects of Enterprise Digital Transformation: An Analysis Based on Market Performance and Financial Performance [J]. Modern Management Science, 2022, (05): 146-155.

[9] Huang Jingru. The Impact of DTC Transformation on Corporate Performance in the Context of Enterprise Digitalization [D]. Jimei University, 2025.

[10] Wu Nan, Zhang Xijia, Chen Lele. Research on Working Capital Management of Anta Sports from the Perspective of DTC Model Transformation [J]. Modern Marketing, 2024, (21): 113-115.

[11] Yan Yuzhen. Research on Working Capital Management of Anta Sports under Digital Transformation [J]. Smart China, 2024, (12): 66-67.