達方 8163 - 成長能力 - 財務分析

理想的成長型公司, 本業EPS的成長幅度會大於營收的成長幅度
營收到某個數字後, 本業EPS呈現不成比例的增加, 有可能是規模經濟的效應
如果是有淡旺季的公司, 是否有淡季不淡, 旺季更旺的情況
漲很多的股票要留意 EPS 較上季是否有大幅衰退的情況
如果EPS衰退，要觀察同業是不是有一樣的狀況
要留意增資減資和公司債對股本及EPS的影響

成長能力-近20季

	加權平均股數 QoQ YoY			EPS QoQ YoY			本業EPS QoQ YoY			累計EPS QoQ YoY			營收 QoQ YoY			毛利率(%) QoQ YoY			營業利益率 QoQ YoY			稅後淨利率 QoQ YoY			營業利益 QoQ YoY			稅後淨利 QoQ YoY			稅前淨利率(%) QoQ YoY			稅後淨利率(%) QoQ YoY			兩季平均(YOY)營收成長率(%)	兩季平均(YOY)EPS成長率(%)	兩季平均(YOY)本業EPS成長率(%)
24Q1 (20)	278	-0.36	-0.71	0.52	-29.73	1.96	0.48	-40.74	-23.81	0.52	-91.2	1.96	51.11	-15.65	-14.83	19.12	3.02	5.46	4.08	-17.24	-22.14	3.21	-4.75	-12.77	2.08	-30.43	-33.97	1.44	-30.1	0.7	4.27	-7.97	-9.34	3.21	-4.75	-12.77	-13.56	-55.28	45.64
23Q4 (19)	279	0.0	-0.36	0.74	-80.83	-28.16	0.81	132.02	3.85	5.91	14.31	42.41	60.59	-11.47	-10.82	18.56	7.53	7.1	4.93	67.69	-7.85	3.37	-80.01	-36.17	2.99	48.76	-17.63	2.06	-80.82	-28.72	4.64	-83.96	-27.39	3.37	-80.01	-36.17	-6.06	144.95	-181.64
23Q3 (18)	279	-0.36	-0.36	3.86	370.73	219.01	-2.53	-495.31	-441.89	5.17	288.72	65.71	68.44	-0.64	-9.61	17.26	-1.54	1.95	2.94	-42.13	-46.74	16.86	265.73	195.79	2.01	-42.57	-51.91	10.74	371.05	216.81	28.92	396.05	297.8	16.86	265.73	195.79	7.07	215.75	-246.86
23Q2 (17)	280	0.0	0.0	0.82	60.78	-19.61	0.64	1.59	-34.69	1.33	160.78	-30.37	68.88	14.78	-11.17	17.53	-3.31	2.1	5.08	-3.05	-15.05	4.61	25.27	-4.55	3.5	11.11	-24.57	2.28	59.44	-20.28	5.83	23.78	-5.36	4.61	25.27	-4.55	1.55	5.14	-8.82
23Q1 (16)	280	0.0	0.0	0.51	-50.49	-42.7	0.63	-19.23	-25.0	0.51	-87.71	-42.7	60.01	-11.67	-19.07	18.13	4.62	10.15	5.24	-2.06	6.72	3.68	-30.3	-5.64	3.15	-13.22	-13.46	1.43	-50.52	-42.34	4.71	-26.29	-7.83	3.68	-30.3	-5.64	-10.97	-32.69	-6.91
22Q4 (15)	280	0.0	0.0	1.03	-14.88	-12.71	0.78	5.41	-30.36	4.15	33.01	1.47	67.94	-10.27	-10.05	17.33	2.36	5.03	5.35	-3.08	-4.46	5.28	-7.37	11.39	3.63	-13.16	-14.18	2.89	-14.75	-12.69	6.39	-12.1	9.23	5.28	-7.37	11.39	-6.31	1.87	-9.54
22Q3 (14)	280	0.0	0.0	1.21	18.63	12.04	0.74	-24.49	4.23	3.12	63.35	7.22	75.72	-2.35	8.76	16.93	-1.4	3.42	5.52	-7.69	14.76	5.70	18.01	17.77	4.18	-9.91	24.78	3.39	18.53	11.51	7.27	18.02	14.31	5.70	18.01	17.77	1.11	16.62	-3.91
22Q2 (13)	280	0.0	0.0	1.02	14.61	-8.11	0.98	16.67	-10.09	1.91	114.61	4.37	77.54	4.57	2.87	17.17	4.31	-0.81	5.98	21.79	-3.39	4.83	23.85	-4.55	4.64	27.47	-0.43	2.86	15.32	-7.74	6.16	20.55	-2.22	4.83	23.85	-4.55	1.37	-4.98	-4.16
22Q1 (12)	280	0.0	0.0	0.89	-24.58	23.61	0.84	-25.0	35.48	0.89	-78.24	23.61	74.15	-1.83	23.69	16.46	-0.24	0.67	4.91	-12.32	11.09	3.90	-17.72	3.45	3.64	-13.95	37.36	2.48	-25.08	23.38	5.11	-12.65	4.07	3.90	-17.72	3.45	3.33	-7.66	16.38
21Q4 (11)	280	0.0	0.0	1.18	9.26	20.41	1.12	57.75	15.46	4.09	40.55	26.63	75.53	8.49	18.02	16.50	0.79	-5.28	5.60	16.42	-0.71	4.74	-2.07	4.64	4.23	26.27	17.17	3.31	8.88	21.25	5.85	-8.02	2.45	4.74	-2.07	4.64	0.43	3.28	11.45
21Q3 (10)	280	0.0	0.0	1.08	-2.7	6.93	0.71	-34.86	-15.48	2.91	59.02	29.33	69.62	-7.64	13.93	16.37	-5.43	-6.08	4.81	-22.29	-13.18	4.84	-4.35	-2.42	3.35	-28.11	-0.89	3.04	-1.94	7.8	6.36	0.95	0.32	4.84	-4.35	-2.42	9.05	25.73	20.48
21Q2 (9)	280	0.0	0.36	1.11	54.17	24.72	1.09	75.81	31.33	1.83	154.17	47.58	75.38	25.74	31.62	17.31	5.87	-0.52	6.19	40.05	15.7	5.06	34.22	15.79	4.66	75.85	52.29	3.1	54.23	25.0	6.30	28.31	11.31	5.06	34.22	15.79	9.70	13.82	19.87
21Q1 (8)	280	0.0	0.0	0.72	-26.53	100.0	0.62	-36.08	113.79	0.72	-77.71	100.0	59.95	-6.33	45.79	16.35	-6.14	-1.33	4.42	-21.63	41.67	3.77	-16.78	40.67	2.65	-26.59	107.03	2.01	-26.37	99.01	4.91	-14.01	36.39	3.77	-16.78	40.67	-0.80	-14.75	-10.30
20Q4 (7)	280	0.0	0.0	0.98	-2.97	18.07	0.97	15.48	40.58	3.23	43.56	0.62	64.0	4.73	24.34	17.42	-0.06	-5.48	5.64	1.81	7.63	4.53	-8.67	-3.62	3.61	6.8	33.7	2.73	-3.19	18.18	5.71	-9.94	-4.52	4.53	-8.67	-3.62	5.72	5.25	8.34
20Q3 (6)	280	0.36	0.0	1.01	13.48	18.82	0.84	1.2	31.25	2.25	81.45	-5.86	61.11	6.71	23.23	17.43	0.17	-4.65	5.54	3.55	3.36	4.96	13.5	-1.98	3.38	10.46	27.07	2.82	13.71	17.99	6.34	12.01	-3.35	4.96	13.5	-1.98	23.00	80.35	93.70
20Q2 (5)	279	-0.36	-0.36	0.89	147.22	7.23	0.83	186.21	15.28	1.24	244.44	-18.95	57.27	39.28	14.36	17.40	5.01	-7.3	5.35	71.47	-9.32	4.37	63.06	-15.96	3.06	139.06	3.38	2.48	145.54	6.44	5.66	57.22	-13.98	4.37	63.06	-15.96	-	-	0.00
20Q1 (4)	280	0.0	0.0	0.36	-56.63	0.0	0.29	-57.97	0.0	0.36	-88.79	0.0	41.12	-20.11	0.0	16.57	-10.09	0.0	3.12	-40.46	0.0	2.68	-42.98	0.0	1.28	-52.59	0.0	1.01	-56.28	0.0	3.60	-39.8	0.0	2.68	-42.98	0.0	-	-	0.00
19Q4 (3)	280	0.0	0.0	0.83	-2.35	0.0	0.69	7.81	0.0	3.21	34.31	0.0	51.47	3.79	0.0	18.43	0.82	0.0	5.24	-2.24	0.0	4.70	-7.11	0.0	2.7	1.5	0.0	2.31	-3.35	0.0	5.98	-8.84	0.0	4.70	-7.11	0.0	-	-	0.00
19Q3 (2)	280	0.0	0.0	0.85	2.41	0.0	0.64	-11.11	0.0	2.39	56.21	0.0	49.59	-0.98	0.0	18.28	-2.61	0.0	5.36	-9.15	0.0	5.06	-2.69	0.0	2.66	-10.14	0.0	2.39	2.58	0.0	6.56	-0.3	0.0	5.06	-2.69	0.0	-	-	0.00
19Q2 (1)	280	0.0	0.0	0.83	0.0	0.0	0.72	0.0	0.0	1.53	0.0	0.0	50.08	0.0	0.0	18.77	0.0	0.0	5.90	0.0	0.0	5.20	0.0	0.0	2.96	0.0	0.0	2.33	0.0	0.0	6.58	0.0	0.0	5.20	0.0	0.0	-	-	0.00

年/月	營收	月增率(%)	去年同期年增率(%)	累計營收	累計營收年增率(%)	近三月累計營收	存貨銷售比	備註(年增率變動50%需說明原因)
2024/4	17.56	1.2	-16.59	68.67	-15.28	50.3	N/A	-
2024/3	17.35	12.77	-23.7	51.11	-14.82	51.11	1.11	-
2024/2	15.39	-16.24	-16.17	33.76	-9.4	52.54	1.08	-
2024/1	18.37	-2.19	-2.83	18.37	-2.83	57.54	0.98	-
2023/12	18.78	-7.84	-19.47	258.5	-12.65	61.17	0.99	-
2023/11	20.38	-7.35	-2.57	239.71	-12.06	65.65	0.92	-
2023/10	22.0	-5.41	-9.36	219.33	-12.85	67.46	0.9	-
2023/9	23.26	4.79	-7.46	197.33	-13.23	68.44	1.01	-
2023/8	22.2	-3.4	-15.05	174.07	-13.94	69.17	1.0	-
2023/7	22.98	-4.22	-6.05	151.87	-13.78	70.81	0.97	-
2023/6	23.99	0.65	-14.26	128.89	-15.02	68.88	1.11	-
2023/5	23.84	13.19	-3.78	104.9	-15.2	67.64	1.13	-
2023/4	21.06	-7.42	-15.02	81.07	-18.06	62.16	1.23	-
2023/3	22.75	23.91	-17.36	60.01	-19.07	60.01	1.35	-
2023/2	18.36	-2.91	-12.03	37.26	-20.08	60.82	1.34	-
2023/1	18.91	-19.73	-26.6	18.91	-26.6	63.38	1.28	-
2022/12	23.56	12.58	-6.91	296.17	5.58	68.75	1.21	-
2022/11	20.92	-13.81	-22.45	272.61	6.82	70.33	1.18	-
2022/10	24.27	-3.42	4.42	251.69	10.29	75.54	1.1	-
2022/9	25.14	-3.79	11.93	227.41	10.95	75.72	1.14	-
2022/8	26.13	6.81	15.4	202.28	10.83	78.57	1.1	-
2022/7	24.46	-12.58	-0.27	176.15	10.19	77.21	1.12	-
2022/6	27.98	12.95	7.9	151.69	12.08	77.53	1.14	-
2022/5	24.77	-0.03	2.61	123.71	13.07	77.08	1.15	-
2022/4	24.78	-9.96	-1.88	98.93	16.04	73.17	1.21	-
2022/3	27.52	31.9	25.66	74.15	23.58	74.15	1.2	-
2022/2	20.87	-19.0	20.71	46.63	22.39	71.32	1.25	-
2022/1	25.76	4.32	23.79	25.76	23.79	77.44	1.15	-
2021/12	24.69	-8.47	14.28	279.88	25.13	74.92	1.14	-
2021/11	26.98	16.06	26.67	255.18	26.29	72.68	1.17	-
2021/10	23.25	3.51	9.37	228.2	26.25	68.34	1.25	-
2021/9	22.46	-0.8	9.0	204.95	28.5	69.62	1.1	-
2021/8	22.64	-7.69	12.09	182.5	31.39	73.1	1.04	-
2021/7	24.53	-5.41	20.75	159.86	34.68	74.6	1.02	-
2021/6	25.93	7.41	32.32	135.33	37.55	75.33	0.85	-
2021/5	24.14	-4.41	23.47	109.4	38.85	71.3	0.89	-
2021/4	25.26	15.31	39.41	85.26	43.93	64.45	0.99	-
2021/3	21.9	26.7	32.35	60.0	45.92	60.0	0.87	-
2021/2	17.29	-16.93	60.52	38.1	55.06	59.7	0.87	疫情帶動遠距會議/教學等對鍵盤需求所致
2021/1	20.81	-3.68	50.8	20.81	50.8	63.72	0.82	併購新事業部及疫情帶動遠距會議/教學等對鍵盤需求所致
2020/12	21.61	1.44	25.2	223.65	16.79	64.16	0.68	-
2020/11	21.3	0.21	26.85	202.05	15.96	63.16	0.69	-
2020/10	21.25	3.16	21.22	180.75	14.8	62.05	0.7	-
2020/9	20.6	2.0	22.33	159.49	14.0	61.11	0.62	-
2020/8	20.2	-0.57	27.94	138.89	12.86	60.11	0.63	-
2020/7	20.31	3.65	19.87	118.69	10.64	59.46	0.64	-
2020/6	19.6	0.23	13.7	98.38	8.9	57.27	0.6	-
2020/5	19.55	7.91	15.41	78.79	7.77	54.22	0.63	-
2020/4	18.12	9.47	13.74	59.23	5.47	45.43	0.76	-
2020/3	16.55	53.67	18.14	41.12	2.2	41.12	0.75	-
2020/2	10.77	-21.96	-0.79	24.57	-6.31	41.83	0.74	-
2020/1	13.8	-20.03	-10.2	13.8	-10.2	47.85	0.65	-
2019/12	17.26	2.77	5.42	191.49	-4.79	51.58	0.59	-
2019/11	16.79	-4.22	-5.26	174.23	-5.7	51.16	0.59	-
2019/10	17.53	4.1	-0.77	157.44	-5.75	50.16	0.6	-
2019/9	16.84	6.69	-13.64	139.9	-6.33	49.57	0.59	-
2019/8	15.78	-6.84	-18.98	123.06	-5.24	49.96	0.59	-
2019/7	16.94	-1.68	-9.67	107.28	-2.81	51.12	0.58	-
2019/6	17.24	1.73	-2.72	90.33	-1.41	0.0	N/A	-
2019/5	16.94	6.35	-3.75	73.1	-1.09	0.0	N/A	-

成長能力-近10年

	加權平均股數 YoY		EPS YoY		本業EPS YoY		營收 YoY		毛利率(%) YoY		營業利益率 YoY		稅後淨利率 YoY		營業利益 YoY		稅前淨利 YoY		稅後淨利 YoY
2023 (10)	279	-0.36	5.81	42.05	-0.46	0	257.92	-12.67	17.84	5.13	4.52	-17.06	7.36	49.59	11.64	-27.7	29.44	59.83	16.51	41.96
2022 (9)	280	0.0	4.09	0.99	3.35	-5.37	295.35	5.3	16.97	1.92	5.45	2.64	4.92	6.03	16.1	8.13	18.42	11.37	11.63	1.39
2021 (8)	280	0.0	4.05	26.96	3.54	20.82	280.49	25.5	16.65	-3.53	5.31	4.53	4.64	8.67	14.89	31.31	16.54	35.02	11.47	26.88
2020 (7)	280	0.0	3.19	0.31	2.93	11.83	223.5	16.79	17.26	-6.75	5.08	-8.63	4.27	-15.78	11.34	6.58	12.25	-0.97	9.04	0.44
2019 (6)	280	0.0	3.18	-40.34	2.62	-50.84	191.37	-4.86	18.51	-13.71	5.56	-41.04	5.07	-33.2	10.64	-43.91	12.37	-36.07	9.0	-40.79
2018 (5)	280	0.0	5.33	160.0	5.33	204.57	201.14	13.87	21.45	33.73	9.43	162.67	7.59	130.0	18.97	199.21	19.35	165.8	15.2	161.62
2017 (4)	280	-5.72	2.05	31.41	1.75	33.59	176.64	-5.45	16.04	7.29	3.59	38.08	3.30	30.43	6.34	30.45	7.28	23.6	5.81	24.15
2016 (3)	297	-4.81	1.56	-20.81	1.31	-3.68	186.82	-4.98	14.95	28.99	2.60	-9.72	2.53	-20.69	4.86	-14.29	5.89	-27.55	4.68	-25.12
2015 (2)	312	-2.19	1.97	720.83	1.36	0	196.61	-8.88	11.59	3.11	2.88	3500.0	3.19	786.11	5.67	3050.0	8.13	619.47	6.25	701.28
2014 (1)	319	0.0	0.24	2300.0	-0.06	0	215.78	-8.18	11.24	0	0.08	0	0.36	0	0.18	0	1.13	2725.0	0.78	2500.0