operating income is not enough to cover fixed costs. At the beginning, new enterprises need to invest a lot of money in equipment procurement, leasing space, decoration and other expenses, which are fixed costs, but at the beginning of operation, the passenger flow will not reach the expected level immediately, resulting in insufficient operating income to cover these fixed costs, resulting in losses. Secondly, in the initial operation process, there are certain market risks due to the failure to form a stable market position. In order to avoid this risk, enterprises need to carry out various marketing activities such as brand promotion and attracting customers, which will make enterprises face the dilemma of Poly.