Core Viewpoint - The article emphasizes the importance of cautious interpretation of performance gaps in stock trading, particularly in unique market conditions and specific operational phases of individual stocks, as these indicators can be exploited by short-term capital for reverse operations [1]. Group 1: Performance Gaps - The performance gap in the first quarter report of Xinyi Technology is highlighted as particularly valuable [2]. - Low-level performance gaps are deemed more significant than high-level ones, especially when the company's performance continues to grow rapidly [3]. Group 2: Announcement Date and Trading Day Matching - The article discusses the criticality of accurately identifying the announcement date, as the performance gap effect is most pronounced on that day [3]. - A method is proposed to match the announcement date with the last trading day before the announcement, utilizing the BARSLAST function for precise positioning [3]. Group 3: Formula Adjustments - The article critiques the commonly used "Tao School" formula for its inability to accurately pinpoint the announcement date and suggests using the FINONE function instead of the FINVALUE function for better data relevance [4]. - The article also mentions the need for different data arrangements regarding net profit growth, advocating for the use of non-recurring net profit growth or operating profit growth [4]. Group 4: Stock Selection - A stock selection method based on the latest performance gaps and non-recurring net profit exceeding 1 billion is introduced, resulting in approximately 57 stocks being identified for potential investment [5].