The reserves of non-precipitated redundant resources are closely related to the growth performance of en-terprises,and the impact of insufficient or excessive non-precipitated redundant resources on the growth perform-ance of enterprises is completely different.This paper uses the panel data of China's second-board market from 2018 to 2022 to construct a theoretical model based on non-precipitated redundant resources-enterprise growth performance and mediated by absorptive capacity for regression analysis.Research has shown that non-precipitated redundant resources have a significant inverse U-shaped relationship with absorptive capacity and enterprise growth performance.The absorptive capacity has a significant positive effect on the growth performance of enterprises.Ab-sorptive capacity plays a mediating role in the inverted U-shaped relationship between non-precipitated redundant resources and enterprise growth performance.