A micromechanical component having a conductive substrate, an elastically deflectable diaphragm including at least one conductive layer, which is provided over a front side of the substrate, the conductive layer being electrically insulated from the substrate, a hollow space, which is provided between the substrate and the diaphragm and is filled with a medium, and a plurality of perforation openings, which run under the diaphragm through the substrate, the perforation openings providing access to the hollow space from a back surface of the substrate, so that a volume of the medium located in the hollow space may change when the diaphragm is deflected. Also described is a corresponding manufacturing method.