- 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
| 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) | 51 | 0.0 | 0.0 | -0.84 | 14.29 | -176.36 | -0.43 | 67.18 | -135.25 | -0.71 | -646.15 | -112.61 | 9.38 | 159.83 | -17.94 | 3.26 | 171.33 | -74.57 | -0.34 | 54.67 | -144.74 | -0.43 | 14.0 | -176.79 | -5.86 | 62.98 | -195.6 | -4.58 | 66.79 | -193.85 | 72.39 | -4942.85 | -114.90 |
| 23Q3 (19) | 51 | 0.0 | 0.0 | -0.98 | -9900.0 | -220.99 | -1.31 | -296.97 | -1191.67 | 0.13 | -88.29 | -97.13 | 3.61 | -15.06 | -30.84 | -4.57 | -137.09 | -133.31 | -0.75 | -525.0 | -568.75 | -0.5 | 0 | -221.95 | -15.83 | -1513.39 | -261.04 | -13.79 | -19800.0 | -274.12 | -33.19 | -4999.55 | -212.96 |
| 23Q2 (18) | 51 | 0.0 | 0.0 | 0.01 | -99.1 | -99.41 | -0.33 | -128.95 | -130.56 | 1.11 | 0.0 | -70.16 | 4.25 | -51.32 | -51.26 | 12.32 | -21.83 | -26.88 | -0.12 | -116.67 | -116.9 | 0 | -100.0 | -100.0 | 1.12 | -86.07 | -90.47 | 0.07 | -98.91 | -99.29 | -37.47 | -49.09 | -67.75 |
| 23Q1 (17) | 51 | 0.0 | 0.0 | 1.11 | 0.91 | -45.05 | 1.14 | -6.56 | -19.15 | 1.11 | -80.28 | -45.05 | 8.73 | -23.62 | 1.75 | 15.76 | 22.93 | -12.83 | 0.72 | -5.26 | -25.0 | 0.56 | 0.0 | -45.63 | 8.04 | 31.16 | -45.6 | 6.44 | 31.97 | -46.24 | 47.67 | 18.35 | 455.06 |
| 22Q4 (16) | 51 | 0.0 | 0.0 | 1.10 | 35.8 | -35.29 | 1.22 | 916.67 | -27.81 | 5.63 | 24.28 | 19.79 | 11.43 | 118.97 | 16.16 | 12.82 | -6.56 | -28.3 | 0.76 | 375.0 | -30.28 | 0.56 | 36.59 | -34.88 | 6.13 | -37.64 | -44.42 | 4.88 | -38.38 | -44.36 | 39.41 | -8.14 | 413.89 |
| 22Q3 (15) | 51 | 0.0 | 0.0 | 0.81 | -52.07 | -10.0 | 0.12 | -88.89 | -85.37 | 4.53 | 21.77 | 51.0 | 5.22 | -40.14 | -25.21 | 13.72 | -18.58 | -10.44 | 0.16 | -77.46 | -66.67 | 0.41 | -52.33 | -10.87 | 9.83 | -16.34 | 33.74 | 7.92 | -19.84 | 20.73 | -19.25 | -34.20 | -56.14 |
| 22Q2 (14) | 51 | 0.0 | 0.0 | 1.69 | -16.34 | 94.25 | 1.08 | -23.4 | -14.96 | 3.72 | 84.16 | 77.14 | 8.72 | 1.63 | 26.19 | 16.85 | -6.8 | -13.14 | 0.71 | -26.04 | -12.35 | 0.86 | -16.5 | 95.45 | 11.75 | -20.5 | 36.31 | 9.88 | -17.53 | 53.89 | -5.59 | 1.24 | -19.98 |
| 22Q1 (13) | 51 | 0.0 | 0.0 | 2.02 | 18.82 | 64.23 | 1.41 | -16.57 | 13.71 | 2.02 | -57.02 | 64.23 | 8.58 | -12.8 | 19.67 | 18.08 | 1.12 | -4.19 | 0.96 | -11.93 | 26.32 | 1.03 | 19.77 | 63.49 | 14.78 | 34.0 | 38.13 | 11.98 | 36.6 | 37.07 | 14.08 | 53.86 | 44.77 |
| 21Q4 (12) | 51 | 0.0 | 0.0 | 1.70 | 88.89 | 71.72 | 1.69 | 106.1 | 65.69 | 4.70 | 56.67 | 88.0 | 9.84 | 40.97 | 16.59 | 17.88 | 16.71 | 19.92 | 1.09 | 127.08 | 84.75 | 0.86 | 86.96 | 72.0 | 11.03 | 50.07 | 62.92 | 8.77 | 33.69 | 46.9 | 20.99 | 46.17 | 35.33 |
| 21Q3 (11) | 51 | 0.0 | 0.0 | 0.90 | 3.45 | 80.0 | 0.82 | -35.43 | 74.47 | 3.00 | 42.86 | 98.68 | 6.98 | 1.01 | 78.52 | 15.32 | -21.03 | -25.3 | 0.48 | -40.74 | 77.78 | 0.46 | 4.55 | 84.0 | 7.35 | -14.73 | 2.65 | 6.56 | 2.18 | 0.92 | -1.31 | -12.91 | -16.50 |
| 21Q2 (10) | 51 | 0.0 | 2.0 | 0.87 | -29.27 | 383.33 | 1.27 | 2.42 | 605.56 | 2.10 | 70.73 | 107.92 | 6.91 | -3.63 | 78.09 | 19.40 | 2.81 | 22.71 | 0.81 | 6.58 | 350.0 | 0.44 | -30.16 | 388.89 | 8.62 | -19.44 | 93.71 | 6.42 | -26.54 | 175.54 | -9.34 | -2.52 | 12.00 |
| 21Q1 (9) | 51 | 0.0 | 0.0 | 1.23 | 24.24 | 48.19 | 1.24 | 21.57 | 103.28 | 1.23 | -50.8 | 48.19 | 7.17 | -15.05 | 17.16 | 18.87 | 26.56 | 22.06 | 0.76 | 28.81 | 72.73 | 0.63 | 26.0 | 50.0 | 10.70 | 58.05 | 17.58 | 8.74 | 46.4 | 26.12 | 50.41 | 61.12 | 69.30 |
| 20Q4 (8) | 51 | 0.0 | 0.0 | 0.99 | 98.0 | 26.92 | 1.02 | 117.02 | 30.77 | 2.50 | 65.56 | -24.24 | 8.44 | 115.86 | 1.93 | 14.91 | -27.3 | 2.54 | 0.59 | 118.52 | -1.67 | 0.5 | 100.0 | 28.21 | 6.77 | -5.45 | -3.7 | 5.97 | -8.15 | 25.42 | 58.31 | 137.89 | 139.06 |
| 20Q3 (7) | 51 | 2.0 | 0.0 | 0.50 | 177.78 | 316.67 | 0.47 | 161.11 | 1275.0 | 1.51 | 49.5 | -40.08 | 3.91 | 0.77 | 21.43 | 20.51 | 29.73 | 35.74 | 0.27 | 50.0 | 0 | 0.25 | 177.78 | 316.67 | 7.16 | 60.9 | 214.04 | 6.50 | 178.97 | 240.31 | -17.91 | 49.73 | 45.31 |
| 20Q2 (6) | 50 | -1.96 | -1.96 | 0.18 | -78.31 | -80.0 | 0.18 | -70.49 | -74.65 | 1.01 | 21.69 | -57.92 | 3.88 | -36.6 | -25.1 | 15.81 | 2.26 | -14.36 | 0.18 | -59.09 | -56.1 | 0.09 | -78.57 | -80.43 | 4.45 | -51.1 | -55.1 | 2.33 | -66.38 | -73.55 | -31.34 | -35.95 | -46.14 |
| 20Q1 (5) | 51 | 0.0 | 0.0 | 0.83 | 6.41 | -44.67 | 0.61 | -21.79 | -56.74 | 0.83 | -74.85 | -44.67 | 6.12 | -26.09 | -18.18 | 15.46 | 6.33 | -24.18 | 0.44 | -26.67 | -52.17 | 0.42 | 7.69 | -44.74 | 9.10 | 29.45 | -29.24 | 6.93 | 45.59 | -32.13 | - | - | 0.00 |
| 19Q4 (4) | 51 | 0.0 | 0.0 | 0.78 | 550.0 | 0.0 | 0.78 | 2050.0 | 0.0 | 3.30 | 30.95 | 0.0 | 8.28 | 157.14 | 0.0 | 14.54 | -3.77 | 0.0 | 0.6 | 0 | 0.0 | 0.39 | 550.0 | 0.0 | 7.03 | 208.33 | 0.0 | 4.76 | 149.21 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 51 | 0.0 | 0.0 | 0.12 | -86.67 | 0.0 | -0.04 | -105.63 | 0.0 | 2.52 | 5.0 | 0.0 | 3.22 | -37.84 | 0.0 | 15.11 | -18.15 | 0.0 | 0 | -100.0 | 0.0 | 0.06 | -86.96 | 0.0 | 2.28 | -76.99 | 0.0 | 1.91 | -78.32 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 51 | 0.0 | 0.0 | 0.90 | -40.0 | 0.0 | 0.71 | -49.65 | 0.0 | 2.40 | 60.0 | 0.0 | 5.18 | -30.75 | 0.0 | 18.46 | -9.47 | 0.0 | 0.41 | -55.43 | 0.0 | 0.46 | -39.47 | 0.0 | 9.91 | -22.94 | 0.0 | 8.81 | -13.71 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 51 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 7.48 | 0.0 | 0.0 | 20.39 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 12.86 | 0.0 | 0.0 | 10.21 | 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 | 自結稅前EPS | 自結稅前累計EPS | 備註(年增率變動50%需說明原因) |
|---|---|---|---|---|---|---|---|---|---|---|
| 2024/3 | 3.37 | 45.13 | 23.44 | 8.91 | 2.05 | 8.91 | N/A | - | ||
| 2024/2 | 2.33 | -27.62 | -14.83 | 5.54 | -7.69 | 9.22 | N/A | - | ||
| 2024/1 | 3.21 | -12.66 | -1.72 | 3.21 | -1.72 | 10.63 | N/A | - | ||
| 2023/12 | 3.68 | -1.49 | -18.91 | 25.97 | -23.53 | 9.38 | 0.57 | - | ||
| 2023/11 | 3.73 | 89.56 | -9.68 | 22.29 | -24.24 | 7.07 | 0.76 | - | ||
| 2023/10 | 1.97 | 44.34 | -28.81 | 18.55 | -26.62 | 4.38 | 1.23 | - | ||
| 2023/9 | 1.36 | 31.19 | -35.17 | 16.58 | -26.35 | 3.6 | 1.88 | - | ||
| 2023/8 | 1.04 | -13.23 | -24.72 | 15.22 | -25.44 | 3.34 | 2.02 | - | ||
| 2023/7 | 1.2 | 8.51 | -30.68 | 14.18 | -25.49 | 3.85 | 1.76 | - | ||
| 2023/6 | 1.11 | -28.31 | -56.94 | 12.98 | -24.97 | 4.25 | 1.26 | 高爾夫市場在第2、3季為傳統淡季，110、111年因疫情關係淡季不淡。 今年六月份恢復以往淡季狀況，因而營收比111年同期減少。 | ||
| 2023/5 | 1.54 | -3.65 | -36.93 | 11.87 | -19.4 | 5.88 | 0.91 | - | ||
| 2023/4 | 1.6 | -41.47 | -56.89 | 10.33 | -15.92 | 7.06 | 0.75 | 高爾夫市場在第2、3季為傳統淡季，110、111年因疫情關係淡季不淡。 今年四月份恢復以往淡季狀況，因而營收比111年同期減少。 | ||
| 2023/3 | 2.73 | 0.13 | -7.29 | 8.73 | 1.79 | 8.73 | 0.62 | - | ||
| 2023/2 | 2.73 | -16.49 | -3.49 | 6.0 | 6.56 | 10.54 | 0.52 | - | ||
| 2023/1 | 3.27 | -27.94 | 16.71 | 3.27 | 16.71 | 11.94 | 0.46 | - | ||
| 2022/12 | 4.54 | 9.72 | 39.49 | 33.96 | 9.93 | 11.44 | 0.64 | - | ||
| 2022/11 | 4.13 | 49.4 | 20.56 | 29.42 | 6.45 | 9.01 | 0.82 | - | ||
| 2022/10 | 2.77 | 31.45 | -12.18 | 25.29 | 4.45 | 6.26 | 1.18 | - | ||
| 2022/9 | 2.11 | 52.33 | -24.04 | 22.52 | 6.94 | 5.22 | 1.59 | - | ||
| 2022/8 | 1.38 | -20.1 | -19.41 | 20.41 | 11.64 | 5.68 | 1.46 | - | ||
| 2022/7 | 1.73 | -32.59 | -30.49 | 19.03 | 14.85 | 6.74 | 1.23 | - | ||
| 2022/6 | 2.57 | 4.99 | 40.6 | 17.3 | 22.87 | 8.72 | 0.58 | - | ||
| 2022/5 | 2.44 | -34.14 | -4.19 | 14.73 | 20.23 | 9.1 | 0.56 | - | ||
| 2022/4 | 3.71 | 25.86 | 46.37 | 12.29 | 26.65 | 9.49 | 0.54 | - | ||
| 2022/3 | 2.95 | 4.23 | 5.38 | 8.58 | 19.68 | 8.58 | 0.63 | - | ||
| 2022/2 | 2.83 | 0.99 | 56.12 | 5.63 | 28.84 | 8.88 | 0.61 | 因應客戶新產品鋪貨及市場需求，今年出貨量較往年增加。 | ||
| 2022/1 | 2.8 | -13.87 | 9.51 | 2.8 | 9.51 | 9.48 | 0.57 | - | ||
| 2021/12 | 3.25 | -5.16 | -15.56 | 30.89 | 38.3 | 9.83 | 0.51 | - | ||
| 2021/11 | 3.43 | 8.82 | 32.2 | 27.64 | 49.53 | 9.35 | 0.54 | - | ||
| 2021/10 | 3.15 | 13.69 | 58.63 | 24.21 | 52.36 | 7.64 | 0.66 | 因應客戶新產品鋪貨及市場需求，今年出貨量較往年增加。 | ||
| 2021/9 | 2.77 | 61.62 | 88.34 | 21.06 | 51.46 | 6.98 | 0.85 | 因應客戶新產品鋪貨及市場需求，今年出貨量較往年增加。 | ||
| 2021/8 | 1.72 | -31.08 | 18.4 | 18.28 | 47.09 | 6.03 | 0.99 | - | ||
| 2021/7 | 2.49 | 36.35 | 151.65 | 16.57 | 50.88 | 6.87 | 0.87 | 1.去年7月受到新冠疫情影響，基期較低。2.今年因應客戶產品鋪貨及市場需求，故出貨量較往年增加。 | ||
| 2021/6 | 1.83 | -28.45 | 43.02 | 14.08 | 40.9 | 6.91 | 0.71 | - | ||
| 2021/5 | 2.55 | 0.61 | 80.21 | 12.25 | 40.59 | 7.88 | 0.62 | 1.去年5月受到新冠疫情影響，基期較低。2.今年因應產品鋪貨及市場需求，故出貨量較往年增加。 | ||
| 2021/4 | 2.54 | -9.37 | 115.99 | 9.7 | 32.91 | 7.15 | 0.69 | 1.去年4月受到新冠疫情影響，基期較低。2.今年因應產品鋪貨及市場需求，故出貨量較往年增加。 | ||
| 2021/3 | 2.8 | 54.41 | 9.26 | 7.17 | 16.99 | 7.17 | 0.67 | - | ||
| 2021/2 | 1.81 | -29.15 | 23.14 | 4.37 | 22.54 | 8.22 | 0.58 | - | ||
| 2021/1 | 2.56 | -33.59 | 22.12 | 2.56 | 22.12 | 9.0 | 0.53 | - | ||
| 2020/12 | 3.85 | 48.47 | 52.26 | 22.33 | -7.53 | 8.43 | 0.57 | 新品上市，客戶拉貨力道強勁 | ||
| 2020/11 | 2.59 | 30.57 | -26.59 | 18.48 | -14.52 | 6.05 | 0.79 | - | ||
| 2020/10 | 1.99 | 34.99 | -10.33 | 15.89 | -12.17 | 4.91 | 0.98 | - | ||
| 2020/9 | 1.47 | 1.6 | 17.47 | 13.9 | -12.42 | 3.91 | 1.5 | - | ||
| 2020/8 | 1.45 | 46.45 | 48.47 | 12.43 | -14.99 | 3.71 | 1.58 | - | ||
| 2020/7 | 0.99 | -22.5 | -0.38 | 10.98 | -19.52 | 3.68 | 1.6 | - | ||
| 2020/6 | 1.28 | -9.85 | -13.47 | 9.99 | -21.02 | 3.87 | 0.91 | - | ||
| 2020/5 | 1.42 | 20.58 | -15.37 | 8.72 | -22.02 | 5.15 | 0.69 | - | ||
| 2020/4 | 1.17 | -54.15 | -42.09 | 7.3 | -23.19 | 5.21 | 0.68 | - | ||
| 2020/3 | 2.56 | 74.03 | -3.35 | 6.13 | -18.07 | 6.13 | 0.66 | - | ||
| 2020/2 | 1.47 | -29.73 | -4.56 | 3.57 | -26.14 | 6.1 | 0.66 | - | ||
| 2020/1 | 2.09 | -17.21 | -36.27 | 2.09 | -36.27 | 8.16 | 0.49 | - | ||
| 2019/12 | 2.53 | -28.41 | -27.47 | 24.15 | 29.07 | 8.28 | 0.55 | - | ||
| 2019/11 | 3.53 | 59.49 | 110.69 | 21.62 | 42.02 | 7.0 | 0.65 | 新品上市，客戶拉貨力道強勁 | ||
| 2019/10 | 2.22 | 76.85 | 72.56 | 18.09 | 33.52 | 4.44 | 1.03 | 十月份起轉為旺季，客戶增加拉貨力道 | ||
| 2019/9 | 1.25 | 28.41 | 133.47 | 15.87 | 29.43 | 3.22 | 1.84 | 高爾夫市場在第三季為傳統淡季，去年九月份為全年營收最低的月份，今年九月份淡季不淡，因而營收比去年同期增加。 | ||
| 2019/8 | 0.98 | -1.73 | 42.89 | 14.62 | 24.67 | 3.44 | 1.72 | - | ||
| 2019/7 | 0.99 | -32.68 | 64.35 | 13.65 | 23.54 | 4.14 | 1.43 | 今年(2019年)七月份高爾夫市場淡季不淡，營收比2018年同期增加。 | ||
| 2019/6 | 1.47 | -11.83 | 25.83 | 12.65 | 21.18 | 5.18 | 0.67 | - | ||
| 2019/5 | 1.67 | -17.48 | 7.2 | 11.18 | 20.59 | 0.0 | N/A | - | ||
| 2019/4 | 2.03 | -23.48 | 23.64 | 9.51 | 23.3 | 0.0 | N/A | - |
| 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) | 51 | 0.0 | -0.71 | 0 | -0.94 | 0 | 25.97 | -23.51 | 7.86 | -48.69 | -0.49 | 0 | -0.37 | 0 | -0.36 | 0 |
| 2022 (9) | 51 | 0.0 | 5.57 | 19.27 | 3.82 | -23.9 | 33.95 | 9.91 | 15.32 | -14.27 | 2.59 | -17.25 | 3.51 | 18.58 | 2.86 | 19.67 |
| 2021 (8) | 51 | 0.0 | 4.67 | 87.55 | 5.02 | 119.21 | 30.89 | 38.27 | 17.87 | 10.31 | 3.13 | 111.49 | 2.96 | 87.34 | 2.39 | 88.19 |
| 2020 (7) | 51 | 0.0 | 2.49 | -24.09 | 2.29 | -20.49 | 22.34 | -7.53 | 16.20 | -6.2 | 1.48 | -22.92 | 1.58 | -25.82 | 1.27 | -24.4 |
| 2019 (6) | 51 | 0.0 | 3.28 | 105.0 | 2.88 | 166.67 | 24.16 | 29.06 | 17.27 | 10.28 | 1.92 | 88.24 | 2.13 | 67.72 | 1.68 | 107.41 |
| 2018 (5) | 51 | 0.0 | 1.60 | -10.11 | 1.08 | -50.46 | 18.72 | -3.7 | 15.66 | -2.25 | 1.02 | -22.73 | 1.27 | 13.39 | 0.81 | -10.99 |
| 2017 (4) | 51 | 0.0 | 1.78 | 5.95 | 2.18 | 48.3 | 19.44 | -1.57 | 16.02 | 12.9 | 1.32 | 29.41 | 1.12 | -0.88 | 0.91 | 5.81 |
| 2016 (3) | 51 | 0.0 | 1.68 | -57.79 | 1.47 | -64.83 | 19.75 | -2.71 | 14.19 | -27.97 | 1.02 | -53.64 | 1.13 | -46.19 | 0.86 | -57.84 |
| 2015 (2) | 51 | 0.0 | 3.98 | -5.91 | 4.18 | 0.97 | 20.3 | -6.37 | 19.70 | -0.15 | 2.2 | -0.9 | 2.1 | -7.49 | 2.04 | -5.56 |
| 2014 (1) | 51 | -20.31 | 4.23 | 1914.29 | 4.14 | 0 | 21.68 | 4.94 | 19.73 | 0 | 2.22 | 534.29 | 2.27 | 298.25 | 2.16 | 1561.54 |
