业绩是IPO审核中的重要项目,部分公司上市前,经过中介机构精心打扮,外表十分亮丽。IPO后,其渲染的高成长、高科技成分却无影无踪。数据显示,截至11月17日,沪深两市共有97家2011年上市的公司公布业绩预告:67家预增,22家预平,8家预降,华锐风电、方正证券、比亚迪预计下滑幅度更是超过50%。事实上,次新股业绩变脸早在2011年中报及三季报中显现。再往前溯,自2009年7月IPO重启至2011年8月19日,共有654只新股通过IPO成为A股市场中的成员,其中,有127家公司在上市当 Performance is the IPO audit an important project, some companies listed before the well-dressed intermediaries, the appearance is very bright. IPO, its rendering of high-growth, high-tech ingredients are gone. Data show that as of November 17, a total of 97 listed companies in Shanghai and Shenzhen announced the performance notice: 67 pre-increase, 22 pre-set, 8 pre-drop, Sinovel, Founder Securities, BYD is expected to decline The rate is more than 50%. In fact, the performance of sub-new shares face as early as mid-2011 report and the three quarterly show. Further back, since July 2009 IPO restart until August 19, 2011, a total of 654 new shares through the IPO to become a member of the A-share market, of which 127 companies in the market when