This book focuses on urban rail transit companies, taking C1 as an example to explore its business scope, current status, and core competitiveness. Urban rail transit companies utilize wheel-rail trains to provide high- and medium-capacity rapid public transportation services. In China, these companies are primarily subway companies and form a critical component of the urban public transportation system. Based on ownership and operational nature, they can be categorized as state-owned and state-operated, state-privately owned, and privately owned and privately operated. However, due to their public nature and safety, state-owned and state-operated companies typically dominate the market and often receive government financial support and investment. The analysis of the companies' financial performance begins with a discussion of overall operating performance, finding that most companies have seen increasing revenues over their development, though a few remain loss-making due to cost control and technical issues. Secondly, an analysis of the operating revenue data of selected companies from 2019 to 2023 reveals that C1’s net profit performance is particularly impressive, which is why this company is specifically highlighted in this article. Finally, combining corporate development reports with financial analysis, this paper summarizes the company's financial, operational, technological, and external factors. Future strategies to address these issues are proposed, aiming to promote the healthy and sustainable development of urban rail transit companies and enhance the competitiveness of China's urban rail enterprises.