中砂 1560 - 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 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(%)
23Q4 (20)	144	0.0	0.7	1.11	-45.05	-18.98	1.61	15.83	9.52	5.91	23.13	-32.15	15.94	-3.34	0.31	31.99	-0.12	-5.47	2.73	-2.5	6.23	1.6	-45.21	-18.37	12.65	-43.93	-16.99	10.08	-43.94	-17.92	0.68	-6.94	19.42
23Q3 (19)	144	0.0	0.7	2.02	31.17	-17.21	1.39	23.01	-26.06	4.80	72.66	-34.69	16.49	4.7	-9.15	32.03	8.25	-12.1	2.8	24.44	-24.53	2.92	32.13	-16.33	22.56	25.26	-9.14	17.98	25.38	-8.73	2.74	27.68	4.97
23Q2 (18)	144	0.0	0.7	1.54	24.19	-43.38	1.13	-13.08	-54.98	2.78	124.19	-43.5	15.75	0.77	-15.23	29.59	5.57	-26.26	2.25	6.64	-52.83	2.21	23.46	-43.19	18.01	38.54	-33.76	14.34	25.13	-33.49	-0.43	7.35	-12.32
23Q1 (17)	144	0.7	0.7	1.24	-9.49	-43.64	1.30	-11.56	-32.99	1.24	-85.76	-43.64	15.63	-1.64	-4.98	28.03	-17.17	-20.98	2.11	-17.9	-35.28	1.79	-8.67	-42.81	13.00	-14.7	-40.48	11.46	-6.68	-41.26	-7.04	-26.67	-16.68
22Q4 (16)	143	0.0	0.7	1.37	-43.85	-15.43	1.47	-21.81	2.08	8.71	18.5	82.22	15.89	-12.45	3.45	33.84	-7.14	0.89	2.57	-30.73	-6.55	1.96	-43.84	-14.41	15.24	-38.62	-21.12	12.28	-37.66	-20.26	-7.38	-27.07	-23.45
22Q3 (15)	143	0.0	0.7	2.44	-10.29	115.93	1.88	-25.1	43.51	7.35	49.39	132.59	18.15	-2.31	17.93	36.44	-9.2	16.12	3.71	-22.22	47.81	3.49	-10.28	116.77	24.83	-8.68	70.89	19.70	-8.63	72.81	5.32	6.68	2.14
22Q2 (14)	143	0.0	0.7	2.72	23.64	177.55	2.51	29.38	110.92	4.92	123.64	142.36	18.58	12.95	24.87	40.13	13.14	31.57	4.77	46.32	112.95	3.89	24.28	181.88	27.19	24.5	113.25	21.56	10.51	117.12	10.02	29.72	32.05
22Q1 (13)	143	0.7	1.42	2.20	35.8	109.52	1.94	34.72	76.36	2.20	-53.97	109.52	16.45	7.1	12.29	35.47	5.75	26.5	3.26	18.55	76.22	3.13	36.68	110.07	21.84	13.04	82.0	19.51	26.69	76.4	3.45	39.58	22.32
21Q4 (12)	142	0.0	0.71	1.62	43.36	90.59	1.44	9.92	42.57	4.78	51.27	31.68	15.36	-0.19	15.75	33.54	6.88	12.7	2.75	9.56	51.1	2.29	42.24	90.83	19.32	32.97	64.01	15.40	35.09	68.86	1.62	29.34	10.00
21Q3 (11)	142	0.0	0.71	1.13	15.31	25.56	1.31	10.08	42.39	3.16	55.67	13.67	15.39	3.43	19.12	31.38	2.89	6.12	2.51	12.05	45.09	1.61	16.67	25.78	14.53	13.96	11.51	11.40	14.8	10.79	2.50	4.32	9.13
21Q2 (10)	142	0.71	0.71	0.98	-6.67	3.16	1.19	8.18	15.53	2.03	93.33	7.98	14.88	1.57	13.76	30.50	8.77	-1.93	2.24	21.08	18.52	1.38	-7.38	2.22	12.75	6.25	-5.13	9.93	-10.22	-6.5	5.99	8.43	8.54
21Q1 (9)	141	0.0	0.0	1.05	23.53	14.13	1.10	8.91	44.74	1.05	-71.07	14.13	14.65	10.4	19.2	28.04	-5.78	-4.98	1.85	1.65	13.5	1.49	24.17	14.62	12.00	1.87	-19.35	11.06	21.27	-7.21	6.55	8.99	9.34
20Q4 (8)	141	0.0	0.0	0.85	-5.56	-26.72	1.01	9.78	-18.55	3.63	30.58	-4.72	13.27	2.71	8.59	29.76	0.64	-7.64	1.82	5.2	-14.55	1.2	-6.25	-26.83	11.78	-9.59	-27.28	9.12	-11.37	-30.33	0.74	-5.41	-0.45
20Q3 (7)	141	0.0	0.0	0.90	-5.26	-5.26	0.92	-10.68	-5.15	2.78	47.87	5.3	12.92	-1.22	6.16	29.57	-4.92	-3.74	1.73	-8.47	-4.95	1.28	-5.19	-4.48	13.03	-3.05	-10.08	10.29	-3.11	-8.7	2.60	-1.00	12.43
20Q2 (6)	141	0.0	0.0	0.95	3.26	35.71	1.03	35.53	53.73	1.88	104.35	11.24	13.08	6.43	10.29	31.10	5.39	12.23	1.89	15.95	48.82	1.35	3.85	37.76	13.44	-9.68	24.68	10.62	-10.91	31.27	3.50	-8.71	-1.59
20Q1 (5)	141	0.0	0.0	0.92	-20.69	-8.0	0.76	-38.71	1.33	0.92	-75.85	-8.0	12.29	0.57	-1.13	29.51	-8.41	11.15	1.63	-23.47	7.95	1.3	-20.73	-7.8	14.88	-8.15	0.4	11.92	-8.94	1.45	-	-	0.00
19Q4 (4)	141	0.0	0.0	1.16	22.11	0.0	1.24	27.84	0.0	3.81	44.32	0.0	12.22	0.41	0.0	32.22	4.88	0.0	2.13	17.03	0.0	1.64	22.39	0.0	16.20	11.8	0.0	13.09	16.15	0.0	-	-	0.00
19Q3 (3)	141	0.0	0.0	0.95	35.71	0.0	0.97	44.78	0.0	2.64	56.21	0.0	12.17	2.61	0.0	30.72	10.86	0.0	1.82	43.31	0.0	1.34	36.73	0.0	14.49	34.42	0.0	11.27	39.31	0.0	-	-	0.00
19Q2 (2)	141	0.0	0.0	0.70	-30.0	0.0	0.67	-10.67	0.0	1.69	69.0	0.0	11.86	-4.59	0.0	27.71	4.37	0.0	1.27	-15.89	0.0	0.98	-30.5	0.0	10.78	-27.26	0.0	8.09	-31.15	0.0	-	-	0.00
19Q1 (1)	141	0.0	0.0	1.00	0.0	0.0	0.75	0.0	0.0	1.00	0.0	0.0	12.43	0.0	0.0	26.55	0.0	0.0	1.51	0.0	0.0	1.41	0.0	0.0	14.82	0.0	0.0	11.75	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)
2024/3	5.49	9.7	-4.58	15.95	2.09	15.95	N/A	-
2024/2	5.01	-8.12	-3.02	10.46	5.98	15.6	N/A	-
2024/1	5.45	6.04	15.87	5.45	15.87	15.86	N/A	-
2023/12	5.14	-2.46	-0.7	63.81	-7.62	15.95	1.21	-
2023/11	5.27	-4.8	-1.34	58.67	-8.18	16.5	1.16	-
2023/10	5.54	-2.8	2.99	53.4	-8.8	16.79	1.14	-
2023/9	5.7	2.42	-1.75	47.86	-10.0	16.49	1.17	-
2023/8	5.56	6.26	-9.95	42.17	-11.0	15.99	1.21	-
2023/7	5.23	0.71	-15.33	36.61	-11.16	15.89	1.22	-
2023/6	5.2	-4.89	-22.24	31.38	-10.43	15.75	1.2	-
2023/5	5.46	7.3	-8.91	26.18	-7.64	16.31	1.16	-
2023/4	5.09	-11.56	-13.71	20.72	-7.3	16.01	1.18	-
2023/3	5.76	11.48	-1.25	15.63	-5.0	15.63	1.14	-
2023/2	5.16	9.78	-2.68	9.87	-7.06	15.04	1.19	-
2023/1	4.7	-9.12	-11.43	4.7	-11.43	15.22	1.17	-
2022/12	5.18	-3.09	-1.67	69.08	14.59	15.89	1.14	-
2022/11	5.34	-0.62	1.71	63.9	16.15	16.51	1.09	-
2022/10	5.38	-7.28	10.89	58.56	17.67	17.35	1.04	-
2022/9	5.8	-6.12	13.96	53.18	18.4	18.15	0.92	-
2022/8	6.18	-0.08	20.41	47.39	18.97	19.04	0.88	-
2022/7	6.18	-7.5	19.44	41.21	18.76	18.86	0.88	-
2022/6	6.68	11.4	33.84	35.03	18.64	18.58	0.85	-
2022/5	6.0	1.64	18.07	28.35	15.55	17.73	0.89	-
2022/4	5.9	1.21	22.8	22.35	14.89	17.04	0.92	-
2022/3	5.83	9.87	11.73	16.45	12.29	16.45	0.89	-
2022/2	5.31	-0.08	12.88	10.62	12.6	15.88	0.92	-
2022/1	5.31	0.88	12.33	5.31	12.33	15.83	0.93	-
2021/12	5.26	0.25	12.23	60.28	16.95	15.36	0.94	-
2021/11	5.25	8.33	20.16	55.01	17.42	15.19	0.95	-
2021/10	4.85	-4.71	15.18	49.76	17.14	15.06	0.96	-
2021/9	5.09	-0.81	20.95	44.92	17.35	15.39	0.88	-
2021/8	5.13	-0.88	18.58	39.83	16.91	15.3	0.89	-
2021/7	5.17	3.64	17.75	34.7	16.66	15.25	0.89	-
2021/6	4.99	-1.72	12.61	29.53	16.48	14.88	0.9	-
2021/5	5.08	5.71	22.93	24.53	17.3	15.1	0.89	-
2021/4	4.81	-7.9	6.7	19.45	15.91	14.72	0.91	-
2021/3	5.22	10.99	24.12	14.65	19.29	14.65	0.92	-
2021/2	4.7	-0.57	14.04	9.43	16.77	14.12	0.95	-
2021/1	4.73	0.79	19.61	4.73	19.61	13.79	0.98	-
2020/12	4.69	7.33	20.17	51.54	5.71	13.27	1.06	-
2020/11	4.37	3.85	4.22	46.85	4.45	12.78	1.11	-
2020/10	4.21	0.05	0.1	42.48	4.48	12.74	1.11	-
2020/9	4.21	-2.75	4.35	38.27	4.98	12.92	1.05	-
2020/8	4.32	-1.58	7.15	34.07	5.06	13.15	1.04	-
2020/7	4.39	-0.88	7.15	29.74	4.76	12.96	1.05	-
2020/6	4.43	7.28	11.32	25.35	4.36	13.07	1.03	-
2020/5	4.13	-8.23	6.43	20.91	3.0	12.84	1.05	-
2020/4	4.5	7.12	12.49	16.78	2.19	12.83	1.05	-
2020/3	4.2	1.98	0.76	12.28	-1.13	12.28	1.07	-
2020/2	4.12	4.28	7.66	8.07	-2.09	11.98	1.1	-
2020/1	3.95	1.27	-10.54	3.95	-10.54	12.05	1.09	-
2019/12	3.9	-6.9	-4.16	48.75	-5.13	12.3	1.11	-
2019/11	4.19	-0.25	-11.92	44.85	-5.21	12.43	1.1	-
2019/10	4.2	4.3	-7.02	40.66	-4.46	12.27	1.12	-
2019/9	4.03	-0.14	-8.68	36.45	-4.16	12.17	1.21	-
2019/8	4.04	-1.58	-16.07	32.42	-3.56	12.12	1.21	-
2019/7	4.1	2.97	-10.41	28.39	-1.48	11.97	1.23	-
2019/6	3.98	2.56	3.23	24.29	0.2	11.87	1.21	-
2019/5	3.88	-3.0	-4.55	20.3	-0.36	0.0	N/A	-
2019/4	4.0	-4.04	-0.54	16.42	0.68	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 YoY		稅前淨利 YoY		稅後淨利 YoY
2023 (10)	144	0.7	5.84	-31.54	5.42	-30.33	63.81	-7.63	30.44	-16.83	9.89	-30.89	10.6	-31.92	8.52	-31.68
2022 (9)	143	0.7	8.53	80.72	7.78	54.67	69.08	14.6	36.60	18.45	14.31	53.21	15.57	75.73	12.47	84.19
2021 (8)	142	0.71	4.72	31.11	5.03	35.22	60.28	16.89	30.90	3.03	9.34	32.11	8.86	29.53	6.77	32.23
2020 (7)	141	0.0	3.60	-4.51	3.72	2.2	51.57	5.94	29.99	2.35	7.07	5.05	6.84	-0.29	5.12	-4.66
2019 (6)	141	0.0	3.77	-22.43	3.64	-11.22	48.68	-5.16	29.30	-0.61	6.73	-12.71	6.86	-21.42	5.37	-22.62
2018 (5)	141	0.0	4.86	-5.63	4.10	-20.85	51.33	13.44	29.48	-12.7	7.71	-12.88	8.73	0.11	6.94	-5.32
2017 (4)	141	0.0	5.15	36.97	5.18	43.09	45.25	9.59	33.77	15.97	8.85	40.25	8.72	35.4	7.33	37.01
2016 (3)	141	0.0	3.76	-7.62	3.62	-7.65	41.29	2.05	29.12	-5.7	6.31	-8.15	6.44	-8.78	5.35	-8.23
2015 (2)	141	0.0	4.07	-11.14	3.92	-17.82	40.46	-7.1	30.88	-6.37	6.87	-19.74	7.06	-14.11	5.83	-10.72
2014 (1)	141	0.0	4.58	24.12	4.77	12.24	43.55	7.21	32.98	0	8.56	17.42	8.22	27.84	6.53	24.14