光洋科 1785 - 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)	590	-0.51	-0.34	0.73	630.0	170.37	0.42	-46.84	35.48	0.73	-60.11	170.37	63.13	3.78	30.41	0.00	-100.0	-100.0	0.00	-100.0	-100.0	0.00	-100.0	-100.0	3.42	-28.6	71.0	4.3	616.67	167.08	0.00	-100.0	-100.0	0.00	-100.0	-100.0	3.00	272.25	2.54
23Q4 (19)	593	0.0	0.17	0.10	-85.51	-52.38	0.79	51.92	38.6	1.83	5.78	-22.13	60.83	2.22	17.77	12.77	4.84	-2.22	7.87	13.4	21.26	0.99	-85.57	-59.09	4.79	15.98	42.99	0.6	-85.29	-52.38	1.15	-86.67	-53.25	0.99	-85.57	-59.09	2.82	-47.95	52.43
23Q3 (18)	593	0.17	0.17	0.69	-10.39	-22.47	0.52	52.94	20.93	1.73	66.35	-18.78	59.51	3.41	-1.29	12.18	5.82	-13.37	6.94	45.49	25.72	6.86	-12.39	-23.01	4.13	50.18	24.02	4.08	-10.33	-22.58	8.63	-6.2	-14.13	6.86	-12.39	-23.01	11.14	87.40	31.31
23Q2 (17)	592	0.0	0.0	0.77	185.19	24.19	0.34	9.68	-37.04	1.04	285.19	-16.13	57.55	18.88	-17.33	11.51	-0.35	-15.18	4.77	15.5	-20.9	7.83	157.57	43.14	2.75	37.5	-34.52	4.55	182.61	24.66	9.20	153.44	38.14	7.83	157.57	43.14	6.30	106.88	-17.96
23Q1 (16)	592	0.0	0.0	0.27	28.57	-57.14	0.31	-45.61	-58.11	0.27	-88.51	-57.14	48.41	-6.27	-36.59	11.55	-11.56	-12.3	4.13	-36.36	-41.91	3.04	25.62	-39.92	2.0	-40.3	-63.17	1.61	27.78	-56.49	3.63	47.56	-41.45	3.04	25.62	-39.92	-10.30	-23.92	-6.52
22Q4 (15)	592	0.0	1.2	0.21	-76.4	-61.82	0.57	32.56	-13.64	2.35	10.33	9.3	51.65	-14.33	-35.96	13.06	-7.11	13.66	6.49	17.57	7.27	2.42	-72.84	-41.55	3.35	0.6	-31.35	1.26	-76.09	-60.62	2.46	-75.52	-52.6	2.42	-72.84	-41.55	-13.86	-16.43	6.10
22Q3 (14)	592	0.0	0.0	0.89	43.55	45.9	0.43	-20.37	-15.69	2.13	71.77	32.3	60.29	-13.39	-27.02	14.06	3.61	18.15	5.52	-8.46	28.07	8.91	62.89	95.82	3.33	-20.71	-6.46	5.27	44.38	45.58	10.05	50.9	99.01	8.91	62.89	95.82	-11.11	20.98	-23.70
22Q2 (13)	592	0.0	0.0	0.62	-1.59	16.98	0.54	-27.03	-1.82	1.24	96.83	25.25	69.61	-8.83	-9.15	13.57	3.04	10.69	6.03	-15.19	12.71	5.47	8.1	27.8	4.2	-22.65	2.44	3.65	-1.35	16.99	6.66	7.42	27.34	5.47	8.1	27.8	-7.08	6.48	-7.46
22Q1 (12)	592	1.2	4.96	0.63	14.55	36.96	0.74	12.12	54.17	0.63	-70.7	36.96	76.35	-5.33	3.64	13.17	14.62	28.36	7.11	17.52	44.51	5.06	22.22	37.5	5.43	11.27	49.59	3.7	15.62	41.22	6.20	19.46	33.91	5.06	22.22	37.5	-3.85	2.36	20.77
21Q4 (11)	585	-1.18	17.47	0.55	-9.84	12.24	0.66	29.41	-32.65	2.15	33.54	27.22	80.65	-2.37	10.33	11.49	-3.45	-20.92	6.05	40.37	-33.37	4.14	-9.01	13.11	4.88	37.08	-26.51	3.2	-11.6	30.08	5.19	2.77	15.08	4.14	-9.01	13.11	2.73	2.62	11.07
21Q3 (10)	592	0.0	18.88	0.61	15.09	15.09	0.51	-7.27	-31.08	1.61	62.63	34.17	82.61	7.82	9.94	11.90	-2.94	-9.16	4.31	-19.44	-41.44	4.55	6.31	25.0	3.56	-13.17	-35.62	3.62	16.03	37.64	5.05	-3.44	-0.79	4.55	6.31	25.0	5.91	15.16	3.66
21Q2 (9)	592	4.96	18.88	0.53	15.22	43.24	0.55	14.58	-39.56	0.99	115.22	54.69	76.62	4.0	19.27	12.26	19.49	-16.66	5.35	8.74	-42.1	4.28	16.3	43.62	4.1	12.95	-30.86	3.12	19.08	70.49	5.23	12.96	38.73	4.28	16.3	43.62	2.39	4.55	-18.22
21Q1 (8)	564	13.25	13.25	0.46	-6.12	70.37	0.48	-51.02	211.63	0.46	-72.78	70.37	73.67	0.78	36.0	10.26	-29.39	926.0	4.92	-45.81	224.87	3.68	0.55	49.59	3.63	-45.33	269.63	2.62	6.5	95.52	4.63	2.66	44.24	3.68	0.55	49.59	-0.96	-6.83	-9.30
20Q4 (7)	498	0.0	12.67	0.49	-7.55	-63.97	0.98	32.43	113.04	1.69	40.83	-28.09	73.1	-2.71	29.98	14.53	10.92	12.46	9.08	23.37	58.74	3.66	0.55	-65.63	6.64	20.07	106.21	2.46	-6.46	-59.0	4.51	-11.39	-61.02	3.66	0.55	-65.63	7.13	17.85	6.88
20Q3 (6)	498	0.0	13.18	0.53	43.24	17.78	0.74	-18.68	-5.13	1.20	87.5	15.38	75.14	16.97	13.54	13.10	-10.94	-10.46	7.36	-20.35	-8.46	3.64	22.15	17.04	5.53	-6.75	3.95	2.63	43.72	32.83	5.09	35.01	25.68	3.64	22.15	17.04	17.78	40.14	146.47
20Q2 (5)	498	0.0	16.9	0.37	37.04	85.0	0.91	311.63	167.65	0.64	137.04	10.34	64.24	18.59	28.69	14.71	1371.0	43.23	9.24	334.52	98.28	2.98	21.14	57.67	5.93	377.1	154.51	1.83	36.57	115.29	3.77	17.45	57.08	2.98	21.14	57.67	-	-	0.00
20Q1 (4)	498	12.67	0.0	0.27	-80.15	0.0	-0.43	-193.48	0.0	0.27	-88.51	0.0	54.17	-3.68	0.0	1.00	-92.26	0.0	-3.94	-168.88	0.0	2.46	-76.9	0.0	-2.14	-166.46	0.0	1.34	-77.67	0.0	3.21	-72.26	0.0	2.46	-76.9	0.0	-	-	0.00
19Q4 (3)	442	0.45	0.0	1.36	202.22	0.0	0.46	-41.03	0.0	2.35	125.96	0.0	56.24	-15.02	0.0	12.92	-11.69	0.0	5.72	-28.86	0.0	10.65	242.44	0.0	3.22	-39.47	0.0	6.0	203.03	0.0	11.57	185.68	0.0	10.65	242.44	0.0	-	-	0.00
19Q3 (2)	440	3.29	0.0	0.45	125.0	0.0	0.78	129.41	0.0	1.04	79.31	0.0	66.18	32.57	0.0	14.63	42.45	0.0	8.04	72.53	0.0	3.11	64.55	0.0	5.32	128.33	0.0	1.98	132.94	0.0	4.05	68.75	0.0	3.11	64.55	0.0	-	-	0.00
19Q2 (1)	426	0.0	0.0	0.20	0.0	0.0	0.34	0.0	0.0	0.58	0.0	0.0	49.92	0.0	0.0	10.27	0.0	0.0	4.66	0.0	0.0	1.89	0.0	0.0	2.33	0.0	0.0	0.85	0.0	0.0	2.40	0.0	0.0	1.89	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	25.51	18.46	47.31	88.64	34.86	60.74	N/A	-
2024/3	21.53	57.27	19.82	63.13	30.41	63.13	1.88	-
2024/2	13.69	-50.92	-7.95	41.6	36.67	62.89	1.89	-
2024/1	27.9	31.05	79.33	27.9	79.33	69.65	1.71	增減百分比達50％以上主因為農曆春節假期月份差異。
2023/12	21.29	4.08	6.54	226.04	-12.18	60.57	1.91	-
2023/11	20.45	8.63	29.77	204.75	-13.76	62.35	1.86	-
2023/10	18.83	-18.35	22.15	184.29	-16.86	60.97	1.9	-
2023/9	23.06	20.87	19.96	165.47	-19.77	59.51	1.79	-
2023/8	19.08	9.86	-3.9	142.4	-23.86	56.18	1.9	-
2023/7	17.37	-11.99	-18.13	123.32	-26.23	57.6	1.85	-
2023/6	19.73	-3.75	-25.34	105.96	-27.4	57.55	1.87	-
2023/5	20.5	18.37	-21.54	86.23	-27.86	55.79	1.93	-
2023/4	17.32	-3.63	1.58	65.72	-29.63	50.16	2.15	-
2023/3	17.97	20.81	-42.84	48.41	-36.6	48.41	2.23	-
2023/2	14.88	-4.39	-19.74	30.43	-32.22	50.42	2.14	-
2023/1	15.56	-22.13	-41.0	15.56	-41.0	51.3	2.1	-
2022/12	19.98	26.78	-33.74	257.41	-17.9	51.16	2.23	-
2022/11	15.76	2.25	-35.43	237.43	-16.21	50.4	2.27	-
2022/10	15.41	-19.82	-40.88	221.67	-14.4	54.49	2.1	-
2022/9	19.22	-3.17	-28.88	206.26	-11.44	60.29	1.8	-
2022/8	19.85	-6.4	-27.78	187.03	-9.15	67.5	1.61	-
2022/7	21.21	-19.74	-24.47	167.18	-6.27	73.78	1.47	-
2022/6	26.43	1.15	-5.57	145.96	-2.87	69.61	1.39	-
2022/5	26.13	53.27	11.09	119.53	-2.26	74.62	1.3	-
2022/4	17.05	-45.78	-32.09	93.4	-5.44	67.03	1.45	-
2022/3	31.45	69.65	22.17	76.35	3.63	76.35	1.29	-
2022/2	18.53	-29.71	-6.37	44.91	-6.31	75.07	1.32	-
2022/1	26.37	-12.56	-6.27	26.37	-6.27	80.95	1.22	-
2021/12	30.16	23.56	13.22	313.55	17.6	80.65	1.17	-
2021/11	24.41	-6.37	-0.78	283.39	18.09	77.52	1.22	-
2021/10	26.07	-3.54	19.55	258.98	20.25	80.6	1.18	-
2021/9	27.03	-1.67	-1.77	232.9	20.33	82.61	1.11	-
2021/8	27.49	-2.11	7.41	205.87	23.99	83.57	1.1	-
2021/7	28.09	0.34	27.56	178.38	27.01	79.6	1.16	-
2021/6	27.99	19.0	43.07	150.29	26.91	76.62	1.14	-
2021/5	23.52	-6.3	10.79	122.3	23.72	74.36	1.17	-
2021/4	25.1	-2.46	7.04	98.77	27.25	70.64	1.23	-
2021/3	25.74	30.02	18.86	73.67	36.0	73.67	1.15	-
2021/2	19.8	-29.64	45.99	47.93	47.41	74.57	1.14	-
2021/1	28.14	5.61	48.43	28.14	48.43	79.38	1.07	-
2020/12	26.64	8.27	31.07	266.6	21.25	73.05	1.08	-
2020/11	24.6	12.82	28.55	239.96	20.25	73.94	1.07	-
2020/10	21.81	-20.75	30.04	215.36	19.37	74.93	1.05	-
2020/9	27.52	7.52	24.49	193.55	18.28	75.14	1.0	-
2020/8	25.6	16.24	12.1	166.03	17.31	67.18	1.12	-
2020/7	22.02	12.54	3.67	140.43	18.31	62.81	1.2	-
2020/6	19.56	-7.84	4.25	118.41	21.5	64.24	1.17	-
2020/5	21.23	-9.47	39.68	98.85	25.61	66.33	1.14	-
2020/4	23.45	8.29	46.97	77.62	22.25	58.66	1.29	-
2020/3	21.65	59.7	6.0	54.17	13.95	54.17	1.34	-
2020/2	13.56	-28.46	31.52	32.51	19.94	52.84	1.37	-
2020/1	18.96	-6.73	12.84	18.96	12.84	58.42	1.24	-
2019/12	20.33	6.19	33.79	219.87	5.19	56.24	1.32	-
2019/11	19.14	14.12	10.65	199.54	2.95	58.02	1.28	-
2019/10	16.77	-24.13	-7.08	180.4	2.2	61.71	1.2	-
2019/9	22.11	-3.17	19.06	163.63	3.25	66.18	1.09	-
2019/8	22.83	7.5	16.5	141.53	1.16	62.84	1.15	-
2019/7	21.24	13.17	14.38	118.69	-1.33	55.2	1.3	-
2019/6	18.77	23.47	12.6	97.46	-4.2	0.0	N/A	-
2019/5	15.2	-4.75	-12.76	78.69	-7.49	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)	593	0.17	1.82	-22.22	1.97	-13.97	226.29	-12.26	12.03	-10.69	6.04	-4.43	4.71	-14.98	13.66	-16.2	12.89	-22.81	10.85	-21.89
2022 (9)	592	1.2	2.34	9.35	2.29	4.09	257.91	-17.75	13.47	17.13	6.32	22.48	5.54	32.85	16.3	0.8	16.7	5.9	13.89	10.59
2021 (8)	585	17.47	2.14	26.63	2.20	0.46	313.55	17.59	11.50	0.7	5.16	-13.86	4.17	25.98	16.17	1.25	15.77	37.73	12.56	48.99
2020 (7)	498	12.67	1.69	-27.78	2.19	5.8	266.65	21.28	11.42	-13.42	5.99	-8.13	3.31	-31.47	15.97	11.44	11.45	-8.25	8.43	-18.86
2019 (6)	442	11.9	2.34	138.78	2.07	83.19	219.87	5.27	13.19	22.58	6.52	83.15	4.83	143.94	14.33	92.35	12.48	165.53	10.39	167.1
2018 (5)	395	12.86	0.98	196.97	1.13	79.37	208.87	32.58	10.76	2.77	3.56	32.34	1.98	167.57	7.45	76.12	4.7	183.13	3.89	238.26
2017 (4)	350	-11.39	0.33	0	0.63	0	157.54	-37.65	10.47	276.62	2.69	0	0.74	0	4.23	0	1.66	0	1.15	0
2016 (3)	395	-1.74	-1.23	0	-1.08	0	252.66	-58.83	2.78	387.72	-2.61	0	-1.87	0	-6.59	0	-5.08	0	-4.85	0
2015 (2)	402	-0.99	-2.62	0	-1.64	0	613.76	15.14	0.57	-68.51	-1.69	0	-1.72	0	-10.36	0	-11.25	0	-10.56	0
2014 (1)	406	-0.25	-0.02	0	-0.81	0	533.06	55.67	1.81	0	-0.73	0	0.02	0	-3.89	0	0.76	-63.64	-0.1	0