聯鈞 3450 - 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)	146	0.0	0.0	-0.01	92.86	95.45	0.16	140.0	100.0	-0.52	-1.96	-139.39	14.38	2.2	-5.27	15.35	18.81	-10.44	0.72	260.0	-11.11	-0.02	90.48	93.75	3.28	-19.01	34.43	2.84	80.89	70.06	5.60	18.65	86.66
23Q3 (19)	146	0.0	0.0	-0.14	-55.56	-123.33	-0.40	33.33	-25.0	-0.51	-37.84	-133.12	14.07	8.99	-21.04	12.92	-10.22	-40.6	0.2	-23.08	-89.74	-0.21	-61.54	-123.86	4.05	-48.08	-78.14	1.57	-60.45	-87.9	5.61	6.15	-48.72
23Q2 (18)	146	0.0	0.0	-0.09	67.86	-117.65	-0.60	-130.77	-66.67	-0.37	-32.14	-139.36	12.91	2.22	-28.67	14.39	-16.19	-15.2	0.26	-59.38	-82.67	-0.13	67.5	-117.33	7.80	57.89	-49.09	3.97	185.61	-65.08	-7.29	20.30	-277.88
23Q1 (17)	146	0.0	0.0	-0.28	-27.27	-165.12	-0.26	-425.0	-160.0	-0.28	-121.21	-165.12	12.63	-16.8	-24.14	17.17	0.18	-15.17	0.64	-20.99	-64.84	-0.4	-25.0	-164.52	4.94	102.46	-68.11	1.39	-16.77	-87.54	-15.80	-81.97	-150.00
22Q4 (16)	146	0.0	0.0	-0.22	-136.67	-148.89	0.08	125.0	-84.91	1.32	-14.29	-48.24	15.18	-14.81	-14.96	17.14	-21.2	-21.38	0.81	-58.46	-66.25	-0.32	-136.36	-149.23	2.44	-86.83	-80.86	1.67	-87.13	-81.95	-8.18	-59.51	68.06
22Q3 (15)	146	0.0	0.0	0.60	17.65	-17.81	-0.32	11.11	-160.38	1.54	63.83	-26.67	17.82	-1.55	-2.57	21.75	28.17	-8.92	1.95	30.0	-33.45	0.88	17.33	-17.76	18.53	20.95	5.05	12.98	14.16	1.33	3.58	18.12	-124.44
22Q2 (14)	146	0.0	0.0	0.51	18.6	-32.0	-0.36	-260.0	-134.95	0.94	118.6	-31.39	18.1	8.71	-1.74	16.97	-16.16	-32.28	1.5	-17.58	-52.53	0.75	20.97	-31.19	15.32	-1.1	2.61	11.37	1.88	2.25	1.00	7.08	-189.44
22Q1 (13)	146	0.0	0.0	0.43	-4.44	-30.65	-0.10	-118.87	-115.15	0.43	-83.14	-30.65	16.65	-6.72	-4.42	20.24	-7.16	-12.98	1.82	-24.17	-31.06	0.62	-4.62	-31.87	15.49	21.49	3.89	11.16	20.65	4.3	-4.56	-21.40	-59.44
21Q4 (12)	146	0.0	0.0	0.45	-38.36	36.36	0.53	0.0	-3.64	2.55	21.43	54.55	17.85	-2.41	9.98	21.80	-8.71	-2.98	2.4	-18.09	5.26	0.65	-39.25	35.42	12.75	-27.72	5.72	9.25	-27.79	13.64	-1.56	-20.52	-24.27
21Q3 (11)	146	0.0	0.0	0.73	-2.67	135.48	0.53	-48.54	-22.06	2.10	53.28	57.89	18.29	-0.71	11.59	23.88	-4.71	6.23	2.93	-7.28	21.07	1.07	-1.83	132.61	17.64	18.15	53.66	12.81	15.2	61.13	2.52	9.15	3.76
21Q2 (10)	146	0.0	0.69	0.75	20.97	29.31	1.03	56.06	39.19	1.37	120.97	35.64	18.42	5.74	10.83	25.06	7.74	-1.49	3.16	19.7	12.86	1.09	19.78	29.76	14.93	0.13	-3.18	11.12	3.93	2.02	6.54	54.42	38.03
21Q1 (9)	146	0.0	0.0	0.62	87.88	44.19	0.66	20.0	266.67	0.62	-62.42	44.19	17.42	7.33	35.67	23.26	3.52	10.45	2.64	15.79	89.93	0.91	89.58	44.44	14.91	23.63	9.63	10.70	31.45	7.54	3.17	47.16	0.44
20Q4 (8)	146	0.0	0.0	0.33	6.45	6.45	0.55	-19.12	-8.33	1.65	24.06	0.61	16.23	-0.98	18.73	22.47	-0.04	-3.35	2.28	-5.79	25.27	0.48	4.35	6.67	12.06	5.05	18.82	8.14	2.39	-6.44	-1.18	-20.05	-13.62
20Q3 (7)	146	0.69	0.0	0.31	-46.55	-38.0	0.68	-8.11	151.85	1.33	31.68	0.0	16.39	-1.38	10.67	22.48	-11.64	-6.95	2.42	-13.57	15.24	0.46	-45.24	-36.99	11.48	-25.55	-30.0	7.95	-27.06	-31.47	14.03	-5.83	151.50
20Q2 (6)	145	-0.68	-0.68	0.58	34.88	-9.38	0.74	311.11	117.65	1.01	134.88	21.69	16.62	29.44	14.78	25.44	20.8	10.27	2.8	101.44	40.0	0.84	33.33	-10.64	15.42	13.38	-8.81	10.90	9.55	-14.38	11.69	36.80	120.56
20Q1 (5)	146	0.0	0.0	0.43	38.71	126.32	0.18	-70.0	100.0	0.43	-73.78	126.32	12.84	-6.07	-11.75	21.06	-9.42	11.55	1.39	-23.63	7.75	0.63	40.0	133.33	13.60	33.99	38.35	9.95	14.37	59.97	-	-	0.00
19Q4 (4)	146	0.0	0.0	0.31	-38.0	0.0	0.60	122.22	0.0	1.64	23.31	0.0	13.67	-7.7	0.0	23.25	-3.77	0.0	1.82	-13.33	0.0	0.45	-38.36	0.0	10.15	-38.11	0.0	8.70	-25.0	0.0	-	-	0.00
19Q3 (3)	146	0.0	0.0	0.50	-21.88	0.0	0.27	-20.59	0.0	1.33	60.24	0.0	14.81	2.28	0.0	24.16	4.72	0.0	2.1	5.0	0.0	0.73	-22.34	0.0	16.40	-3.02	0.0	11.60	-8.88	0.0	-	-	0.00
19Q2 (2)	146	0.0	0.0	0.64	236.84	0.0	0.34	277.78	0.0	0.83	336.84	0.0	14.48	-0.48	0.0	23.07	22.19	0.0	2.0	55.04	0.0	0.94	248.15	0.0	16.91	72.02	0.0	12.73	104.66	0.0	-	-	0.00
19Q1 (1)	146	0.0	0.0	0.19	0.0	0.0	0.09	0.0	0.0	0.19	0.0	0.0	14.55	0.0	0.0	18.88	0.0	0.0	1.29	0.0	0.0	0.27	0.0	0.0	9.83	0.0	0.0	6.22	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	4.77	23.92	10.98	12.85	1.78	12.85	N/A	-
2024/2	3.85	-8.92	-9.15	8.08	-2.96	12.63	N/A	-
2024/1	4.23	-6.94	3.44	4.23	3.44	13.62	N/A	-
2023/12	4.54	-6.12	5.14	53.99	-20.31	14.38	0.26	-
2023/11	4.84	-3.1	-12.33	49.45	-22.05	14.73	0.26	-
2023/10	5.0	2.16	-6.4	44.61	-22.97	14.58	0.26	-
2023/9	4.89	4.11	-9.82	39.61	-24.66	14.07	0.31	-
2023/8	4.7	4.91	-21.97	34.72	-26.36	13.61	0.33	-
2023/7	4.48	0.93	-29.8	30.02	-27.01	13.12	0.34	-
2023/6	4.44	5.53	-31.29	25.54	-26.49	12.91	0.34	-
2023/5	4.2	-1.66	-33.26	21.11	-25.4	12.78	0.34	-
2023/4	4.27	-0.61	-19.99	16.9	-23.15	12.82	0.34	-
2023/3	4.3	1.43	-21.3	12.63	-24.16	12.63	0.36	-
2023/2	4.24	3.7	-16.18	8.33	-25.55	12.65	0.36	-
2023/1	4.09	-5.41	-33.29	4.09	-33.29	13.93	0.33	-
2022/12	4.32	-21.73	-28.16	67.76	-5.85	15.18	0.35	-
2022/11	5.52	3.44	-5.2	63.44	-3.82	16.28	0.32	-
2022/10	5.34	-1.56	-11.09	57.91	-3.69	16.78	0.31	-
2022/9	5.42	-9.92	-11.18	52.57	-2.87	17.82	0.21	-
2022/8	6.02	-5.6	0.61	47.15	-1.81	18.86	0.2	-
2022/7	6.38	-1.21	2.81	41.13	-2.15	19.13	0.19	-
2022/6	6.46	2.51	4.91	34.75	-3.01	18.1	0.25	-
2022/5	6.3	17.88	3.15	28.29	-4.66	17.11	0.27	-
2022/4	5.34	-2.24	-13.23	22.0	-6.69	15.87	0.29	-
2022/3	5.47	8.03	-13.72	16.65	-4.37	16.65	0.36	-
2022/2	5.06	-17.45	-4.08	11.19	0.96	17.2	0.35	-
2022/1	6.13	1.86	5.54	6.13	5.54	17.97	0.33	-
2021/12	6.02	3.27	9.59	71.98	15.92	17.85	0.26	-
2021/11	5.83	-2.97	7.21	65.96	16.54	17.94	0.26	-
2021/10	6.0	-1.66	13.06	60.13	17.53	18.1	0.26	-
2021/9	6.11	2.04	14.11	54.13	18.05	18.29	0.24	-
2021/8	5.98	-3.53	9.38	48.02	18.57	18.34	0.24	-
2021/7	6.2	0.8	11.33	42.04	20.0	18.46	0.24	-
2021/6	6.15	0.79	13.72	35.83	21.64	18.42	0.18	-
2021/5	6.11	-0.84	11.13	29.68	23.42	18.6	0.18	-
2021/4	6.16	-2.79	7.84	23.57	27.06	17.77	0.19	-
2021/3	6.33	20.09	14.24	17.42	35.61	17.42	0.19	-
2021/2	5.27	-9.16	58.22	11.08	51.85	16.57	0.2	因去年受疫情影響所致。
2021/1	5.81	5.76	46.49	5.81	46.49	16.73	0.2	-
2020/12	5.49	1.03	16.47	62.09	7.96	16.23	0.2	-
2020/11	5.43	2.32	21.58	56.6	7.2	16.1	0.21	-
2020/10	5.31	-0.75	18.28	51.16	5.86	16.13	0.21	-
2020/9	5.35	-2.18	11.77	45.85	4.59	16.39	0.22	-
2020/8	5.47	-1.81	9.57	40.5	3.71	16.45	0.22	-
2020/7	5.57	2.96	10.85	35.03	2.86	16.48	0.22	-
2020/6	5.41	-1.49	11.99	29.46	1.47	16.62	0.21	-
2020/5	5.49	-3.78	15.3	24.05	-0.62	16.75	0.21	-
2020/4	5.71	2.98	16.94	18.55	-4.52	14.59	0.24	-
2020/3	5.54	66.32	4.34	12.84	-11.73	12.84	0.26	-
2020/2	3.33	-15.9	-20.37	7.3	-20.98	12.01	0.28	-
2020/1	3.96	-15.9	-21.49	3.96	-21.49	13.15	0.25	-
2019/12	4.71	5.47	-6.44	57.51	-15.95	13.67	0.21	-
2019/11	4.47	-0.46	-13.66	52.79	-16.7	13.75	0.21	-
2019/10	4.49	-6.21	-14.55	48.32	-16.97	14.27	0.2	-
2019/9	4.79	-4.11	-8.37	43.84	-17.21	14.81	0.18	-
2019/8	4.99	-0.67	-10.78	39.05	-18.18	14.85	0.18	-
2019/7	5.03	4.02	-10.94	34.05	-19.16	14.62	0.19	-
2019/6	4.83	1.41	-21.11	29.03	-20.44	14.48	0.15	-
2019/5	4.76	-2.41	-27.08	24.2	-20.3	0.0	N/A	-
2019/4	4.88	-8.11	-25.0	19.43	-18.44	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)	146	0.0	-0.52	0	-1.11	0	53.99	-20.32	14.92	-21.76	1.81	-70.23	2.67	-70.43	-0.76	0
2022 (9)	146	0.0	1.31	-47.81	-0.70	0	67.76	-5.86	19.07	-18.92	6.08	-45.37	9.03	-16.77	1.92	-48.25
2021 (8)	146	0.0	2.51	54.94	2.73	26.98	71.98	15.93	23.52	2.35	11.13	25.34	10.85	33.13	3.71	53.94
2020 (7)	146	0.0	1.62	0.62	2.15	64.12	62.09	7.96	22.98	2.91	8.88	23.16	8.15	5.98	2.41	0.84
2019 (6)	146	0.0	1.61	-60.05	1.31	-46.96	57.51	-15.95	22.33	-12.4	7.21	-36.92	7.69	-44.19	2.39	-59.83
2018 (5)	146	10.61	4.03	-28.04	2.47	-58.14	68.42	-5.87	25.49	-9.45	11.43	-24.55	13.78	-1.85	5.95	-20.67
2017 (4)	132	20.0	5.60	-47.32	5.90	-21.23	72.69	-11.43	28.15	-5.76	15.15	-17.35	14.04	-27.22	7.5	-36.92
2016 (3)	110	19.57	10.63	-13.3	7.49	8.24	82.07	15.2	29.87	-4.11	18.33	10.49	19.29	7.59	11.89	3.75
2015 (2)	92	19.48	12.26	28.65	6.92	54.81	71.24	4.69	31.15	34.09	16.59	51.37	17.93	50.42	11.46	53.0
2014 (1)	77	0.0	9.53	59.1	4.47	37.54	68.05	22.39	23.23	0	10.96	60.47	11.92	75.55	7.49	59.7