The results of multifactorial statistics showed that in comparison to the conservative group, the incidence of pneumonia was higher (OR = 2.098; 95% CI: 1.030-4.272; P = 0.041), the CRP values were higher (OR = 1.009; 95% CI: 1.003-1.016; P = 0.004), and lymphocyte values were lower (OR = 0.749; 95% CI: 0.588-0.954; P = 0.019) in the surgical group, suggesting that pneumonia and CRP are independent risk factors for surgical intervention in neonates with NEC and lymphocytes is a potentially protective factor, with statistically significant differences (Table 4). Here, CRP is linked to susceptibility to pneumonia measurement.