The company's weak accrual ratio and reliance on unusual items to boost profit may overstate its sustainable profitability. Future profit performance is concerning if these unusual items do not recur.

Despite declining earnings, the high P/E ratio indicates investor expectations of the company outperforming the market soon. However, if earnings continue to fall, the share price may drop, rendering the current P/E ratio unsustainable.

Despite declining earnings, Hefei Jianghang Aircraft's P/E ratio remains high, indicating investor expectations of future outperformance. Yet, with market expansion forecasts, the persistent high P/E may be unsustainable. The concern arises with declining earnings and underperformance to forecasts, which may lead to a share price dip.