据证券时报·数据宝统计，3家及以上机构评级且前三季度净利润同比翻倍增长、扣非平均净资产收益率 超5%的个股中，有33只机构一致预测明后两年净利润增速均超20%，且最新价较年内高点回调超20%。 在业内人士看来，这些个股既有较好的盈利能力，且未来成长性较好，同时得到了较多的机构背书，但 因受市场行情或其它因素拖累导致股价超跌，其中或暗藏"错杀股"。 证券时报记者陈见南 进入10月以来，A股市场风格分化显著。从申万风格指数表现来看，低价股指数、低市盈率指数、低市 净率指数均大涨超3%，而中高市盈率指数、高市净率指数、高价股指数等均大跌超7%。这表明10月份 A股市场热点主要集中在以红利风格为代表的低估值类股票，成长类股票相对表现较弱。 华金证券研报指出，复盘历史，影响12月科技成长行业表现的核心因素是跨年行情是否提前开启、基金 调仓、美股映射、流动性等。当前来看，今年12月科技成长行业可能出现配置时机。一是今年跨年行情 在12月中下旬可能开启：首先，12月中下旬中央经济工作会议将召开；其次，12月中旬美联储大概率降 息；最后，年底部分资金结算完可能提前布局明年行情。二是今年四季度基金调仓对科技影响可能不 大。三是 ...

Financial Report Summary - The audit opinion states that the financial statements of Suzhou Ruikeda Connector System Co., Ltd. (hereinafter referred to as Ruikeda) fairly reflect its financial position as of December 31, 2022, and its operating results for the year 2022 in accordance with accounting standards [2][3] - The total operating revenue for Ruikeda in 2022 was CNY 1,625,142,065.22, highlighting the significance of revenue recognition in the financial statements [3][4] - Key audit matters identified include revenue recognition and the provision for bad debts on accounts receivable, both of which are critical due to their impact on the financial statements [4][5] Revenue Recognition - Ruikeda's primary business involves the research, design, production, and sales of optoelectronic connectors, with revenue recognition being a key performance indicator [3][4] - The audit procedures for revenue recognition included evaluating internal controls, analyzing sales contracts, and confirming transactions with major customers [3][4] Provision for Bad Debts - The assessment of the recoverability of accounts receivable involves significant management estimates and judgments, making it a critical audit matter [4][5] - Audit procedures included testing internal controls related to accounts receivable management, evaluating management's estimates, and analyzing the aging of accounts receivable [4][5] Company Overview - Ruikeda was established on June 5, 2014, and is headquartered in Suzhou, Jiangsu Province, with a registered capital of CNY 113,157,052 as of December 31, 2022 [8][9] - The company is engaged in the research, production, and sales of electronic components, optoelectronic connectors, sensors, and related technologies [8][9] Financial Reporting Basis - The financial statements are prepared on a going concern basis, with no identified issues affecting the company's ability to continue operations [11][12] - The company adheres to the accounting policies and estimates as per the applicable accounting standards, ensuring the financial statements reflect a true and complete picture of its financial status [11][12]

General Overview - The company is named Suzhou Recodeal Interconnect System Co., Ltd., established according to the Company Law of the People's Republic of China [3] - The company was registered on June 5, 2014, and listed on the Shanghai Stock Exchange's Sci-Tech Innovation Board on July 22, 2021, with a total registered capital of RMB 205.674335 million [3][4] Business Objectives and Scope - The company's business objective is to enhance management efficiency and maximize economic benefits for shareholders [6] - The business scope includes research, production, and sales of electronic components, optical connectors, sensors, charging equipment, and related technical services [6] Share Structure - The company's total share capital is 205.674335 million shares, all of which are ordinary shares with a par value of RMB 1 per share [7][8] - The company prohibits providing financial assistance for the purchase of its shares, except under specific circumstances [8] Shareholder Rights and Responsibilities - Shareholders have rights to dividends, attend meetings, supervise management, and transfer shares [11] - Shareholders holding more than 5% of voting shares must report any pledges of their shares to the company [39] Shareholder Meetings - The company holds annual and extraordinary shareholder meetings, with specific procedures for calling and conducting these meetings [17][18] - Shareholder proposals must be submitted in writing and can be made by shareholders holding more than 3% of shares [21] Voting and Resolutions - Resolutions at shareholder meetings can be ordinary or special, with different voting thresholds required for each type [74][75] - Special resolutions are required for significant corporate actions such as capital changes, mergers, and amendments to the articles of association [76] Related Party Transactions - Related shareholders must abstain from voting on matters involving related party transactions to ensure fairness [78][79] - The company must disclose the voting results of non-related shareholders for transparency [78]