"盈利是可以通過會計手段調節的" is this true?

I used to think net profit number is more important than the total revenue number, but i might be wrong for a long time.

If TESLA start the production of affordable model next year, the total revenue might increase(cut the pie from the traditional Toyota's market), but net profit might decrease due to the low profit margin from the sale of affordable models, the stock price would go up next year if revenue keep going up?