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　　蒙牛乳业（02319）盘中涨超5%，截至发稿，股价上涨4.60%，现报18.66港元，成交额4.17亿港元。

　　近日，蒙牛乳业发布盈利预警公告称，旗下贝拉米将有商誉和相关无形资产减值拨备，及联营公司现代牧业发生乳牛公允价值变动亏损和相关商誉减值。两项因素导致蒙牛2024年报表端净利润同比大幅下降，触发盈利预警。中金认为，蒙牛发盈警主要是受到累减值拨备，但撇除有关因素，蒙牛去年自然利润率增长超出市场预期。

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