一招看破上市公司业绩粉饰——以华润饮料为例

知常容
Aug 09, 2025

近期我们为知常容的星球会员们组建了华润饮料研究小组,以一个上市公司为例,完整展示价值投资研究过程,让组员们亲身参与投资研究的实践。(报名参加小组请联系小编)我们发现华润饮料存在上市前业绩粉饰的嫌疑。从上市公司运作规律来看,上市前进行业绩粉饰属于“常规”操作手段,业绩“过山车”现象比比皆是,许多企业上市前业绩大幅增长,上市后迅速下滑甚至亏损。华润饮料于7月25日发布盈利预警,预计2025年上半年...

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