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分析发现,久久王食品有五成左右的收入来源于代工业务,报告期内的业绩增长主要依靠单一OEM大客户—格瑞兄弟糖果拉动,公司自有品牌的产品收入在最近三年时间里反而有所减少。市场将久久王视为具有成长性的快消品牌商还是偏重制造业属性的糖果代工厂,公司估值会有较大差距。比如,食品饮料、快速消费品等增长稳定的消费类公司,适用PE进行估值。而对于批发、制造业等这类销售健旺、利润较低的公司,PS估值方法可能会更合适。

3月16日下午,姚宾礼代理律师所在律师事务所发布官方微博称:近日,有人在网络上造谣诽谤,恶意中伤姚宾礼先生,给其及家人名誉和精神上造成极大伤害,姚宾礼已向公安机关报案。并将追究造谣者和恶意传播谣言者法律责任。上游新闻记者 时婷婷责任编辑:张义凌

责任编辑:鲍一凡怕踏空?怕被套?这种投资策略可以考虑……金牛理财网今日(3月19日)早盘,沪指上演多空拉锯战,在3100点左右来回争夺后小幅下行。截至15:00收盘,沪指跌0.18%,报收3090.98点。值得注意的是,围绕3100点,沪指仅上午半日就展开了四个回合的反复拉锯,足见大盘走势之纠结。

但当前,对于中介机构的外部制约和处罚力度仍然较弱,违法成本亟须提升。中国(深圳)综合开发研究院金融与现代产业研究所副所长余凌曲认为,美国会计师事务所往往是合伙制,合伙人承担无限责任,主要责任人很难逃脱责任;国内会计师事务所往往是公司制,可供追索的赔偿有限。

据台湾《中时电子报》14日报道,歌手张悬的哥哥,音乐人焦元溥在其社交媒体曝出,民进党候选人陈其迈在造势晚会使用的音乐是李斯特交响诗《前奏曲》的片段,而这段音乐同时也是纳粹宣传片中希特勒进场的音乐。焦元溥认为,最好避免在这种场合使用该段音乐。

We wrote in an earlier piece that the manufacturing sector is not the target of Beijing’s ‘deleveraging’ campaign. We argued that the sector should emerge relatively unscathed, supported by the cyclical recovery in capacity utilisation rate, profit and low leverage, as well as structural factors such as China’s rising educational attainment (see Why de-leveraging won’t derail industrial upgrading, 16 April). But a more nuanced ‘deleveraging’ policy and more Chart 6. Loan demand is picking up Chart 7. Average lending rate is higher policies to support on-balance sheet lending could also work in the manufacturing sector’s favour. Thanks to the cyclical recovery, loan demand is picking up. Additional fiscal incentives, announced at the NPC this year, should also help to generate demand for capex-related spending. Meanwhile, a more effective regulatory environment should prod banks to lend more to the manufacturing sector, which is seeing a rebound in corporate profit and positive policy tailwind. A recovery in the manufacturing sector would not only help to anchor growth in the near term, but also support productivity growth and reduce credit intensity of GDP growth in the years to come.

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