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It's actually not smart to low ball one of your product's sales forecasts on purpose, because it will weigh down your stock price for no reason other than a short lived shot at overperforming one year later (by which time you will have needlessly weighed down your stock for no reason).

Companies either tell the truth about forecasts or usually forecast a tad higher. There's really not much benefit to purposely low balling your own product forecasts.