Incident: Jiu'an Medical released a performance forecast on February 28, 2014. In 2013, it expects revenue of 429 million yuan, up 20.46% year on year; net profit of 57.98 million yuan, down 16.62% year on year, with an EPS of 0.02 yuan. Meanwhile, the company's stock price hit a falling halt for two consecutive days on the 27th and 28th. Conclusion: The mobile medical market has great potential for development. The company started early, but there are more and more competitors. From now on, the company has leading advantages in product diversity, software development, manufacturing, platform building and brand promotion. This field is on the rise, and the product promotion model and profit model are not yet clear. Jiu'an is also actively experimenting with cooperation with various participants such as hospitals, doctors, and insurance, hoping to explore a smooth product sales path and profit model. The company has the potential to grow bigger and stronger in terms of management, products, and marketing, and will be in a period of rapid development and growth in the next few years. Therefore, although from the perspective of PE, the company's stock price must not be very “cheap,” the surprise that exceeds expectations brought from time to time during this growth process will make investors feel “worth the money.” Maintain the company's profit forecast of 0.02 yuan and 0.11 yuan for 2013-2014, and maintain a highly recommended rating. Risk warning: risk of new products not progressing as expected; risk of a sharp rise in costs; increased risk of exchange losses; risk of lower gross margin due to rising raw material prices; risk of reduction in shareholders' holdings when the ban on some restricted shares is lifted. Regarding the basic situation of Jiu'an Healthcare and our long-term views on the company, Dongxing Securities Research Report “Jiu'an Healthcare (002432): New iHealth Products: More Cool and More Professional”, “Jiu'an Healthcare (002432): Exploring Promotion Models”, “Jiu'an Healthcare (002432): Adding New Recruits to the iHealth Health Platform”, “Jiu'an Healthcare (002432): Traditional Businesses Are Gradually Resuming, Innovative Models Are Being Explored”, “Jiu'an Healthcare (002432)”: Exports Influenced by Brands Yasu Healthcare (002432): Focusing on the Long-Term Layout of America”, “Jiu'an Healthcare (002432): Coming to Japan and showing off its strengths”, “Jiu'an Healthcare (002432): A Little Lotus is on the cusp”.