景碩 3189 - 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)	454	0.44	0.44	0.05	-93.75	150.0	-0.27	-146.55	-800.0	0.05	-54.55	150.0	69.94	-6.61	2.33	27.02	-12.47	15.32	4.59	-56.2	-3.57	5.62	-46.07	77.29	3.21	-59.11	-1.23	0.25	-93.11	212.5	6.70	-43.32	32.94	5.62	-46.07	77.29	8.63	55.75	6.02
23Q4 (19)	452	0.0	0.22	0.80	205.26	-69.7	0.58	158.59	-77.86	0.11	115.71	-99.29	74.89	23.87	-20.57	30.87	36.84	-15.45	10.48	377.25	-46.72	10.42	781.05	-33.46	7.85	442.79	-57.66	3.63	205.83	-69.52	11.82	688.06	-39.94	10.42	781.05	-33.46	8.71	-897.37	-35.70
23Q3 (18)	452	0.0	0.22	-0.76	-2000.0	-115.87	-0.99	-230.0	-122.65	-0.70	-1266.67	-105.46	60.46	-6.44	-47.63	22.56	-1.53	-42.09	-3.78	-251.81	-114.95	-1.53	-137.23	-107.23	-2.29	-242.24	-107.85	-3.43	-1905.26	-115.87	-2.01	-140.77	-107.49	-1.53	-137.23	-107.23	-5.95	-950.00	-565.00
23Q2 (17)	452	0.0	0.22	0.04	100.0	-99.14	-0.30	-900.0	-107.18	0.06	200.0	-99.25	64.62	-5.46	-43.58	22.91	-2.22	-38.25	2.49	-47.69	-89.55	4.11	29.65	-79.49	1.61	-50.46	-94.1	0.19	137.5	-99.09	4.93	-2.18	-80.71	4.11	29.65	-79.49	-16.48	0.38	-500.57
23Q1 (16)	452	0.22	0.22	0.02	-99.24	-99.41	-0.03	-101.15	-100.98	0.02	-99.87	-99.41	68.35	-27.51	-31.75	23.43	-35.83	-33.38	4.76	-75.8	-77.02	3.17	-79.76	-81.56	3.25	-82.47	-84.33	0.08	-99.33	-99.48	5.04	-74.39	-77.17	3.17	-79.76	-81.56	-22.91	-72.06	-70.60
22Q4 (15)	451	0.0	0.0	2.64	-44.89	-12.58	2.62	-40.05	-13.53	15.47	20.58	80.72	94.29	-18.32	-5.27	36.51	-6.29	8.76	19.67	-22.19	9.4	15.66	-25.96	1.56	18.54	-36.46	3.58	11.91	-44.89	-12.62	19.68	-26.62	10.31	15.66	-25.96	1.56	-8.77	-20.94	-17.75
22Q3 (14)	451	0.0	0.0	4.79	3.01	56.03	4.37	4.55	56.07	12.83	59.58	131.59	115.44	0.79	18.18	38.96	5.01	18.13	25.28	6.08	45.96	21.15	5.54	31.45	29.18	6.89	72.56	21.61	3.1	56.03	26.82	4.93	45.05	21.15	5.54	31.45	7.59	20.09	20.35
22Q2 (13)	451	0.0	0.22	4.65	37.17	146.03	4.18	36.16	134.83	8.04	137.17	225.51	114.54	14.38	31.28	37.10	5.49	36.9	23.83	15.07	91.56	20.04	16.58	72.61	27.3	31.63	151.38	20.96	37.08	145.72	25.56	15.76	97.22	20.04	16.58	72.61	7.49	24.71	18.74
22Q1 (12)	451	0.0	0.22	3.39	12.25	494.74	3.07	1.32	468.52	3.39	-60.4	494.74	100.14	0.6	38.58	35.17	4.77	59.0	20.71	15.18	242.31	17.19	11.48	233.14	20.74	15.87	373.52	15.29	12.18	492.64	22.08	23.77	253.85	17.19	11.48	233.14	1.25	5.31	4.77
21Q4 (11)	451	0.0	0.22	3.02	-1.63	694.74	3.03	8.21	332.86	8.56	54.51	607.44	99.54	1.9	31.88	33.57	1.79	39.64	17.98	3.81	147.66	15.42	-4.16	252.05	17.9	5.85	226.64	13.63	-1.59	701.76	17.84	-3.52	235.34	15.42	-4.16	252.05	6.92	30.40	32.75
21Q3 (10)	451	0.22	0.45	3.07	62.43	2261.54	2.80	57.3	1020.0	5.54	124.29	567.47	97.68	11.95	42.14	32.98	21.7	57.87	17.32	39.23	322.44	16.09	38.59	498.14	16.91	55.71	499.65	13.85	62.37	2247.46	18.49	42.67	462.01	16.09	38.59	498.14	16.34	147.00	143.47
21Q2 (9)	450	0.0	0.22	1.89	231.58	263.46	1.78	229.63	191.8	2.47	333.33	252.86	87.25	20.74	28.57	27.10	22.51	21.25	12.44	105.62	98.41	11.61	125.0	135.02	10.86	147.95	155.53	8.53	230.62	264.53	12.96	107.69	131.02	11.61	125.0	135.02	8.23	140.79	103.38
21Q1 (8)	450	0.0	0.22	0.57	50.0	216.67	0.54	-22.86	390.91	0.57	-52.89	216.67	72.26	-4.27	22.64	22.12	-7.99	23.92	6.05	-16.67	317.24	5.16	17.81	285.07	4.38	-20.07	409.3	2.58	51.76	226.58	6.24	17.29	220.0	5.16	17.81	285.07	2.79	121.16	78.57
20Q4 (7)	450	0.22	0.45	0.38	192.31	3700.0	0.70	180.0	1300.0	1.21	45.78	126.77	75.48	9.84	21.04	24.04	15.08	24.05	7.26	77.07	272.31	4.38	62.83	231.82	5.48	94.33	349.18	1.7	188.14	2733.33	5.32	61.7	220.48	4.38	62.83	231.82	5.55	58.66	60.49
20Q3 (6)	449	0.0	0.22	0.13	-75.0	120.97	0.25	-59.02	146.3	0.83	18.57	118.28	68.72	1.27	14.59	20.89	-6.53	58.62	4.10	-34.61	223.87	2.69	-45.55	162.27	2.82	-33.65	241.71	0.59	-74.79	121.22	3.29	-41.35	185.01	2.69	-45.55	162.27	8.22	56.94	197.77
20Q2 (5)	449	0.0	0.22	0.52	188.89	123.11	0.61	454.55	129.05	0.70	288.89	117.9	67.86	15.17	31.13	22.35	25.21	143.46	6.27	332.41	134.34	4.94	268.66	125.01	4.25	394.19	144.97	2.34	196.2	123.21	5.61	187.69	129.04	4.94	268.66	125.01	-	-	0.00
20Q1 (4)	449	0.22	0.0	0.18	1700.0	0.0	0.11	120.0	0.0	0.18	103.98	0.0	58.92	-5.52	0.0	17.85	-7.89	0.0	1.45	-25.64	0.0	1.34	1.52	0.0	0.86	-29.51	0.0	0.79	1216.67	0.0	1.95	17.47	0.0	1.34	1.52	0.0	-	-	0.00
19Q4 (3)	448	0.0	0.0	0.01	101.61	0.0	0.05	109.26	0.0	-4.52	0.44	0.0	62.36	3.99	0.0	19.38	47.15	0.0	1.95	158.91	0.0	1.32	130.56	0.0	1.22	161.31	0.0	0.06	102.16	0.0	1.66	142.89	0.0	1.32	130.56	0.0	-	-	0.00
19Q3 (2)	448	0.0	0.0	-0.62	72.44	0.0	-0.54	74.29	0.0	-4.54	-16.11	0.0	59.97	15.88	0.0	13.17	43.46	0.0	-3.31	81.87	0.0	-4.32	78.13	0.0	-1.99	78.94	0.0	-2.78	72.42	0.0	-3.87	79.97	0.0	-4.32	78.13	0.0	-	-	0.00
19Q2 (1)	448	0.0	0.0	-2.25	0.0	0.0	-2.10	0.0	0.0	-3.91	0.0	0.0	51.75	0.0	0.0	9.18	0.0	0.0	-18.26	0.0	0.0	-19.75	0.0	0.0	-9.45	0.0	0.0	-10.08	0.0	0.0	-19.32	0.0	0.0	-19.75	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	23.88	-2.23	10.4	93.83	4.27	70.7	N/A	-
2024/3	24.43	9.15	-6.1	69.94	2.34	69.94	0.38	-
2024/2	22.38	-3.23	6.08	45.51	7.53	70.02	0.38	-
2024/1	23.13	-5.61	8.97	23.13	8.97	72.94	0.36	-
2023/12	24.51	-3.15	-13.16	268.32	-36.77	74.89	0.35	-
2023/11	25.3	0.88	-15.7	243.81	-38.45	70.17	0.37	-
2023/10	25.08	26.78	-30.41	218.51	-40.32	66.19	0.39	-
2023/9	19.78	-7.23	-49.43	193.43	-41.4	60.46	0.45	-
2023/8	21.33	10.2	-44.87	173.64	-40.32	60.86	0.44	-
2023/7	19.35	-4.1	-48.57	152.32	-39.63	62.34	0.43	-
2023/6	20.18	-11.51	-48.39	132.97	-38.06	64.62	0.39	-
2023/5	22.81	5.42	-39.9	112.79	-35.76	70.46	0.36	-
2023/4	21.63	-16.85	-42.27	89.98	-34.62	68.75	0.36	-
2023/3	26.02	23.32	-30.51	68.34	-31.75	68.34	0.42	-
2023/2	21.1	-0.6	-27.5	42.32	-32.49	70.55	0.4	-
2023/1	21.23	-24.78	-36.81	21.23	-36.81	79.47	0.36	-
2022/12	28.22	-5.98	-10.98	424.41	18.97	94.29	0.37	-
2022/11	30.02	-16.71	-14.09	396.19	21.89	105.19	0.33	-
2022/10	36.05	-7.87	9.6	366.17	26.23	113.86	0.31	-
2022/9	39.13	1.13	16.72	330.12	28.35	115.44	0.35	-
2022/8	38.69	2.82	17.32	291.0	30.1	115.42	0.35	-
2022/7	37.63	-3.77	20.68	252.31	32.31	114.68	0.35	-
2022/6	39.1	3.03	25.38	214.68	34.58	114.54	0.34	-
2022/5	37.95	1.25	32.02	175.58	36.81	112.88	0.35	-
2022/4	37.48	0.08	37.18	137.62	38.2	104.03	0.38	-
2022/3	37.45	28.68	39.71	100.14	38.58	100.14	0.4	-
2022/2	29.1	-13.37	43.15	62.69	37.92	94.4	0.43	-
2022/1	33.59	5.95	33.68	33.59	33.68	100.25	0.4	-
2021/12	31.71	-9.27	25.67	356.73	31.64	99.54	0.35	-
2021/11	34.95	6.26	36.33	325.02	32.25	101.35	0.34	-
2021/10	32.89	-1.88	33.58	290.08	31.77	99.39	0.35	-
2021/9	33.52	1.64	47.18	257.19	31.55	97.68	0.34	-
2021/8	32.98	5.76	47.69	223.67	29.49	95.34	0.35	-
2021/7	31.18	-0.02	32.01	190.69	26.78	91.11	0.36	-
2021/6	31.19	8.49	31.33	159.51	25.81	87.25	0.34	-
2021/5	28.75	5.21	22.29	128.33	24.54	82.87	0.36	-
2021/4	27.32	1.93	32.55	99.58	25.2	74.45	0.4	-
2021/3	26.8	31.84	22.35	72.26	22.63	72.26	0.4	-
2021/2	20.33	-19.1	12.13	45.46	22.8	70.68	0.41	-
2021/1	25.13	-0.39	33.04	25.13	33.04	75.99	0.38	-
2020/12	25.23	-1.57	15.5	270.98	21.36	75.48	0.38	-
2020/11	25.63	4.11	24.72	245.76	22.0	73.03	0.4	-
2020/10	24.62	8.1	23.28	220.12	21.69	69.72	0.41	-
2020/9	22.77	1.99	13.76	195.5	21.49	68.72	0.44	-
2020/8	22.33	-5.45	10.59	172.73	22.59	69.69	0.43	-
2020/7	23.62	-0.54	19.47	150.4	24.6	70.87	0.42	-
2020/6	23.75	1.02	42.0	126.79	25.6	67.86	0.4	-
2020/5	23.5	14.03	43.61	103.04	22.35	66.02	0.41	-
2020/4	20.61	-5.91	10.46	79.54	17.22	60.65	0.44	-
2020/3	21.91	20.83	33.87	58.92	19.78	58.92	0.43	-
2020/2	18.13	-4.01	56.21	37.02	12.76	58.86	0.43	108年2月工作天數較少
2020/1	18.89	-13.52	-10.99	18.89	-10.99	61.28	0.41	-
2019/12	21.84	6.27	6.53	223.27	-5.9	62.36	0.39	-
2019/11	20.55	2.9	1.87	201.43	-7.07	60.54	0.41	-
2019/10	19.97	-0.24	-8.87	180.88	-7.99	60.18	0.41	-
2019/9	20.02	-0.84	-1.36	160.91	-7.88	59.97	0.42	-
2019/8	20.19	2.13	-8.2	140.89	-8.74	56.68	0.45	-
2019/7	19.77	18.21	-9.57	120.7	-8.83	52.85	0.48	-
2019/6	16.72	2.16	-12.24	100.94	-8.68	0.0	N/A	-
2019/5	16.37	-12.28	-20.57	84.22	-7.94	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)	452	0.22	0.10	-99.34	-0.74	0	268.32	-36.78	25.18	-31.98	3.88	-82.8	4.36	-76.67	10.42	-89.12	14.26	-85.87	0.48	-99.31
2022 (9)	451	0.0	15.07	77.09	14.23	74.6	424.41	18.97	37.02	25.45	22.56	60.8	18.69	48.45	95.76	91.33	100.92	95.43	69.77	80.8
2021 (8)	451	0.22	8.51	609.17	8.15	388.02	356.73	31.64	29.51	37.45	14.03	183.43	12.59	267.06	50.05	273.23	51.64	359.84	38.59	611.99
2020 (7)	450	0.45	1.20	0	1.67	0	270.98	21.37	21.47	73.71	4.95	0	3.43	0	13.41	0	11.23	0	5.42	0
2019 (6)	448	0.45	-4.52	0	-4.03	0	223.27	-5.9	12.36	-45.55	-7.39	0	-8.72	0	-16.5	0	-18.46	0	-20.25	0
2018 (5)	446	0.0	0.78	-29.09	0.95	18.75	237.28	6.24	22.70	21.78	3.34	86.59	1.73	15.33	7.92	98.5	7.11	34.4	3.49	-29.07
2017 (4)	446	0.22	1.10	-77.78	0.80	-83.87	223.35	-3.58	18.64	-24.9	1.79	-83.99	1.50	-83.24	3.99	-84.59	5.29	-79.41	4.92	-77.98
2016 (3)	445	-0.22	4.95	-22.41	4.96	-18.42	231.65	0.45	24.82	-3.98	11.18	-15.88	8.95	-24.41	25.9	-15.47	25.69	-19.84	22.34	-23.07
2015 (2)	446	0.0	6.38	-20.05	6.08	-20.52	230.61	-7.55	25.85	-7.18	13.29	-17.3	11.84	-15.37	30.64	-23.57	32.05	-22.79	29.04	-19.71
2014 (1)	446	0.0	7.98	12.08	7.65	15.91	249.44	7.97	27.85	0	16.07	0	13.99	0	40.09	16.71	41.51	13.32	36.17	12.19