专业报告

The board should note that the consultancy's recommendation to divest from the underperforming division, while financially defensible on a discounted-cash-flow basis, rests on projections that are themselves sensitive to assumptions about market recovery timing over which there is, frankly, no genuine expert consensus. A decision of this magnitude warrants stress-testing against at least two materially divergent recovery scenarios before being brought to a vote, rather than being anchored to a single base-case projection.