- 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) | 73 | 0.0 | 0.0 | -0.73 | -160.83 | -223.73 | -0.84 | -186.6 | -436.0 | -0.06 | -109.09 | -101.6 | 4.76 | -49.68 | -35.24 | 18.07 | -20.29 | -21.57 | -0.7 | -188.61 | -300.0 | -0.53 | -160.23 | -223.26 | -13.09 | -229.09 | -262.81 | -11.13 | -220.06 | -289.29 | 48.98 | 298.15 | 40.32 |
| 23Q3 (19) | 73 | 0.0 | 0.0 | 1.20 | 757.14 | -2.44 | 0.97 | 267.24 | 14.12 | 0.66 | 222.22 | -79.18 | 9.46 | 147.64 | 4.53 | 22.67 | 33.43 | -0.44 | 0.79 | 307.89 | -7.06 | 0.88 | 780.0 | -2.22 | 10.14 | 170.4 | -18.94 | 9.27 | 247.19 | -6.83 | 79.99 | 438.87 | 146.91 |
| 23Q2 (18) | 73 | 0.0 | 0.0 | 0.14 | 120.59 | -84.78 | -0.58 | 26.58 | -179.45 | -0.54 | 20.59 | -127.84 | 3.82 | 12.35 | -54.85 | 16.99 | 16.53 | -23.05 | -0.38 | 34.48 | -152.05 | 0.1 | 120.0 | -85.07 | 3.75 | 125.61 | -63.7 | 2.67 | 118.3 | -66.46 | -20.70 | -47.33 | -194.71 |
| 23Q1 (17) | 73 | 0.0 | 0.0 | -0.68 | -215.25 | -166.67 | -0.79 | -416.0 | -192.94 | -0.68 | -118.09 | -166.67 | 3.4 | -53.74 | -61.97 | 14.58 | -36.72 | -35.43 | -0.58 | -265.71 | -171.6 | -0.5 | -216.28 | -167.57 | -14.64 | -282.09 | -240.36 | -14.59 | -348.13 | -275.57 | -36.26 | -133.64 | -243.30 |
| 22Q4 (16) | 73 | 0.0 | -1.35 | 0.59 | -52.03 | -38.54 | 0.25 | -70.59 | -66.67 | 3.76 | 18.61 | -20.34 | 7.35 | -18.78 | -25.83 | 23.04 | 1.19 | 3.18 | 0.35 | -58.82 | -49.28 | 0.43 | -52.22 | -39.44 | 8.04 | -35.73 | -6.51 | 5.88 | -40.9 | -17.76 | -5.91 | -9.16 | -27.08 |
| 22Q3 (15) | 73 | 0.0 | 0.0 | 1.23 | 33.7 | -27.22 | 0.85 | 16.44 | -46.54 | 3.17 | 63.4 | -16.58 | 9.05 | 6.97 | -15.89 | 22.77 | 3.13 | -11.4 | 0.85 | 16.44 | -42.57 | 0.9 | 34.33 | -26.83 | 12.51 | 21.1 | -13.31 | 9.95 | 25.0 | -13.25 | 0.80 | 11.95 | 1.16 |
| 22Q2 (14) | 73 | 0.0 | 0.0 | 0.92 | -9.8 | -10.68 | 0.73 | -14.12 | -31.78 | 1.94 | 90.2 | -8.06 | 8.46 | -5.37 | 7.63 | 22.08 | -2.21 | -16.08 | 0.73 | -9.88 | -17.05 | 0.67 | -9.46 | -11.84 | 10.33 | -0.96 | -6.52 | 7.96 | -4.21 | -17.34 | -7.58 | -1.78 | -0.39 |
| 22Q1 (13) | 73 | -1.35 | -2.67 | 1.02 | 6.25 | -5.56 | 0.85 | 13.33 | -12.37 | 1.02 | -78.39 | -5.56 | 8.94 | -9.79 | 17.94 | 22.58 | 1.12 | -18.86 | 0.81 | 17.39 | -11.96 | 0.74 | 4.23 | -7.5 | 10.43 | 21.28 | -21.64 | 8.31 | 16.22 | -21.46 | -8.84 | -18.48 | -19.75 |
| 21Q4 (12) | 74 | 1.37 | -1.33 | 0.96 | -43.2 | 11.63 | 0.75 | -52.83 | 25.0 | 4.72 | 24.21 | 47.96 | 9.91 | -7.9 | 2.91 | 22.33 | -13.11 | -6.45 | 0.69 | -53.38 | 15.0 | 0.71 | -42.28 | 10.94 | 8.60 | -40.4 | 4.12 | 7.15 | -37.66 | 7.2 | 14.50 | 10.44 | -2.11 |
| 21Q3 (11) | 73 | 0.0 | -2.67 | 1.69 | 64.08 | -1.17 | 1.59 | 48.6 | 16.91 | 3.80 | 80.09 | 63.79 | 10.76 | 36.9 | -3.58 | 25.70 | -2.32 | -0.85 | 1.48 | 68.18 | 12.12 | 1.23 | 61.84 | -3.91 | 14.43 | 30.59 | 0.21 | 11.47 | 19.11 | 0.26 | 20.29 | 29.72 | 29.46 |
| 21Q2 (10) | 73 | -2.67 | 2.82 | 1.03 | -4.63 | 119.15 | 1.07 | 10.31 | 256.67 | 2.11 | 95.37 | 229.69 | 7.86 | 3.69 | 28.01 | 26.31 | -5.46 | 10.13 | 0.88 | -4.35 | 151.43 | 0.76 | -5.0 | 130.3 | 11.05 | -16.98 | 46.94 | 9.63 | -8.98 | 78.0 | -8.80 | 10.47 | 35.99 |
| 21Q1 (9) | 75 | 0.0 | 5.63 | 1.08 | 25.58 | 535.29 | 0.97 | 61.67 | 781.82 | 1.08 | -66.14 | 535.29 | 7.58 | -21.29 | 42.48 | 27.83 | 16.59 | 34.7 | 0.92 | 53.33 | 666.67 | 0.8 | 25.0 | 566.67 | 13.31 | 61.14 | 319.87 | 10.58 | 58.62 | 356.03 | -17.50 | -12.07 | 2.89 |
| 20Q4 (8) | 75 | 0.0 | 5.63 | 0.86 | -49.71 | 258.33 | 0.60 | -55.88 | 306.9 | 3.19 | 37.5 | 61.11 | 9.63 | -13.71 | 54.08 | 23.87 | -7.91 | 38.46 | 0.6 | -54.55 | 452.94 | 0.64 | -50.0 | 276.47 | 8.26 | -42.64 | 148.8 | 6.67 | -41.7 | 141.67 | 34.03 | 107.06 | 148.72 |
| 20Q3 (7) | 75 | 5.63 | 5.63 | 1.71 | 263.83 | 205.36 | 1.36 | 353.33 | 183.33 | 2.32 | 262.5 | 33.33 | 11.16 | 81.76 | 90.44 | 25.92 | 8.5 | 1.85 | 1.32 | 277.14 | 180.85 | 1.28 | 287.88 | 220.0 | 14.40 | 91.49 | 62.16 | 11.44 | 111.46 | 69.23 | 48.59 | 220.15 | 263.03 |
| 20Q2 (6) | 71 | 0.0 | 20.34 | 0.47 | 176.47 | -11.32 | 0.30 | 172.73 | -16.67 | 0.64 | 276.47 | -54.93 | 6.14 | 15.41 | -0.81 | 23.89 | 15.63 | 10.24 | 0.35 | 191.67 | 0.0 | 0.33 | 175.0 | 3.12 | 7.52 | 137.22 | 12.74 | 5.41 | 133.19 | 6.29 | 0.26 | 73.65 | 155.33 |
| 20Q1 (5) | 71 | 0.0 | 20.34 | 0.17 | -29.17 | -80.68 | 0.11 | 137.93 | -81.36 | 0.17 | -91.41 | -80.68 | 5.32 | -14.88 | -6.5 | 20.66 | 19.84 | -16.05 | 0.12 | 170.59 | -78.95 | 0.12 | -29.41 | -76.92 | 3.17 | -4.52 | -72.39 | 2.32 | -15.94 | -74.76 | - | - | 0.00 |
| 19Q4 (4) | 71 | 0.0 | 0.0 | 0.24 | -57.14 | 0.0 | -0.29 | -160.42 | 0.0 | 1.98 | 13.79 | 0.0 | 6.25 | 6.66 | 0.0 | 17.24 | -32.26 | 0.0 | -0.17 | -136.17 | 0.0 | 0.17 | -57.5 | 0.0 | 3.32 | -62.61 | 0.0 | 2.76 | -59.17 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 71 | 20.34 | 0.0 | 0.56 | 5.66 | 0.0 | 0.48 | 33.33 | 0.0 | 1.74 | 22.54 | 0.0 | 5.86 | -5.33 | 0.0 | 25.45 | 17.44 | 0.0 | 0.47 | 34.29 | 0.0 | 0.4 | 25.0 | 0.0 | 8.88 | 33.13 | 0.0 | 6.76 | 32.81 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 59 | 0.0 | 0.0 | 0.53 | -39.77 | 0.0 | 0.36 | -38.98 | 0.0 | 1.42 | 61.36 | 0.0 | 6.19 | 8.79 | 0.0 | 21.67 | -11.95 | 0.0 | 0.35 | -38.6 | 0.0 | 0.32 | -38.46 | 0.0 | 6.67 | -41.9 | 0.0 | 5.09 | -44.61 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 59 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 5.69 | 0.0 | 0.0 | 24.61 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 11.48 | 0.0 | 0.0 | 9.19 | 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 | 1.86 | 8.38 | 74.56 | 4.58 | 34.76 | 4.58 | N/A | 相較去年同期客戶庫存水位高減少拉貨，今年回穩客戶正常拉貨所致。 | ||
| 2024/2 | 1.71 | 71.11 | 3.17 | 2.72 | 16.57 | 4.32 | N/A | - | ||
| 2024/1 | 1.0 | -37.6 | 49.92 | 1.0 | 49.92 | 4.06 | N/A | - | ||
| 2023/12 | 1.61 | 10.82 | -24.68 | 21.44 | -36.56 | 4.76 | 0.88 | - | ||
| 2023/11 | 1.45 | -15.08 | -42.54 | 19.83 | -37.36 | 6.31 | 0.67 | - | ||
| 2023/10 | 1.71 | -45.94 | -36.74 | 18.39 | -36.91 | 8.14 | 0.52 | - | ||
| 2023/9 | 3.16 | -3.51 | 2.41 | 16.68 | -36.93 | 9.46 | 0.52 | - | ||
| 2023/8 | 3.27 | 7.8 | -0.86 | 13.52 | -42.12 | 7.48 | 0.66 | - | ||
| 2023/7 | 3.04 | 158.95 | 13.97 | 10.25 | -48.91 | 5.04 | 0.98 | - | ||
| 2023/6 | 1.17 | 40.47 | -62.19 | 7.21 | -58.53 | 3.82 | 1.7 | 配合客戶調節市場存貨調整出貨、排運時程，致營收下滑。 | ||
| 2023/5 | 0.83 | -53.97 | -69.81 | 6.04 | -57.74 | 3.71 | 1.75 | 配合客戶去化市場庫存及年度機種切換，調節出貨致營收下滑 | ||
| 2023/4 | 1.81 | 70.28 | -30.15 | 5.21 | -54.85 | 4.54 | 1.43 | 配合客戶需求去化市場庫存，調節出貨致營收表現較前年下滑 | ||
| 2023/3 | 1.06 | -35.94 | -74.42 | 3.4 | -62.02 | 3.4 | 1.73 | 配合客戶需求去化市場庫存，調節出貨致營收表現較前期及同期下滑 | ||
| 2023/2 | 1.66 | 148.66 | -14.81 | 2.33 | -51.2 | 4.46 | 1.32 | 去年初市場需求強勁，全球通膨衝擊今年市場需求相對趨緩，致出貨量減少營收下滑。 | ||
| 2023/1 | 0.67 | -68.65 | -76.34 | 0.67 | -76.34 | 5.32 | 1.1 | 去年初市場需求強勁，因逢國內春節假期，生產與交運天數減少，全球通膨衝擊今年1月市場需求相對趨緩，致出貨量減少營收下滑。 | ||
| 2022/12 | 2.13 | -15.45 | -44.47 | 33.8 | -6.4 | 7.35 | 0.68 | - | ||
| 2022/11 | 2.52 | -6.51 | -21.73 | 31.67 | -1.87 | 8.3 | 0.61 | - | ||
| 2022/10 | 2.7 | -12.48 | -5.16 | 29.14 | 0.33 | 9.08 | 0.55 | - | ||
| 2022/9 | 3.08 | -6.6 | -29.23 | 26.45 | 0.92 | 9.05 | 0.69 | - | ||
| 2022/8 | 3.3 | 23.94 | -5.62 | 23.36 | 6.94 | 9.06 | 0.69 | - | ||
| 2022/7 | 2.66 | -14.1 | -8.38 | 20.06 | 9.34 | 8.53 | 0.73 | - | ||
| 2022/6 | 3.1 | 12.17 | 17.69 | 17.4 | 12.67 | 8.46 | 0.66 | - | ||
| 2022/5 | 2.76 | 6.47 | -6.25 | 14.3 | 11.64 | 9.52 | 0.59 | - | ||
| 2022/4 | 2.6 | -37.64 | 14.03 | 11.54 | 16.99 | 8.71 | 0.65 | - | ||
| 2022/3 | 4.16 | 113.35 | 36.94 | 8.94 | 17.88 | 8.94 | 0.53 | - | ||
| 2022/2 | 1.95 | -30.93 | 3.18 | 4.78 | 5.13 | 8.62 | 0.55 | - | ||
| 2022/1 | 2.83 | -26.42 | 6.52 | 2.83 | 6.52 | 9.89 | 0.48 | - | ||
| 2021/12 | 3.84 | 19.16 | 14.23 | 36.11 | 11.94 | 9.91 | 0.45 | - | ||
| 2021/11 | 3.22 | 13.27 | -4.43 | 32.27 | 11.68 | 10.42 | 0.43 | - | ||
| 2021/10 | 2.84 | -34.69 | -1.78 | 29.05 | 13.81 | 10.7 | 0.42 | - | ||
| 2021/9 | 4.36 | 24.55 | -19.02 | 26.2 | 15.8 | 10.76 | 0.44 | - | ||
| 2021/8 | 3.5 | 20.32 | -5.06 | 21.85 | 26.67 | 9.04 | 0.53 | - | ||
| 2021/7 | 2.91 | 10.34 | 38.48 | 18.35 | 35.29 | 8.49 | 0.56 | - | ||
| 2021/6 | 2.63 | -10.64 | 87.92 | 15.44 | 34.7 | 7.86 | 0.62 | 去年同期受全球疫情影響客戶拉貨銳減，本期客戶拉貨回穩至同期營收上漲幅較大。 | ||
| 2021/5 | 2.95 | 29.51 | 37.97 | 12.81 | 27.29 | 8.26 | 0.59 | - | ||
| 2021/4 | 2.28 | -25.12 | -12.56 | 9.86 | 24.41 | 7.21 | 0.68 | - | ||
| 2021/3 | 3.04 | 60.75 | 48.53 | 7.58 | 42.5 | 7.58 | 0.61 | - | ||
| 2021/2 | 1.89 | -28.7 | 6.37 | 4.54 | 38.73 | 7.9 | 0.59 | - | ||
| 2021/1 | 2.65 | -21.1 | 77.16 | 2.65 | 77.16 | 9.39 | 0.5 | 外銷客戶需求仍佳帶動下營收相較去年同期成長 | ||
| 2020/12 | 3.36 | -0.31 | 96.81 | 32.26 | 34.44 | 9.63 | 0.37 | 外銷客戶追單客戶備貨需求訂單消化不及加上國內電動機車銷售持續暢旺所致 | ||
| 2020/11 | 3.37 | 16.41 | 135.07 | 28.89 | 29.66 | 11.65 | 0.31 | 外銷客戶追單客戶備貨需求訂單消化不及加上國內電動機車銷售持續暢旺所致 | ||
| 2020/10 | 2.9 | -46.15 | -6.68 | 25.52 | 22.41 | 11.96 | 0.3 | - | ||
| 2020/9 | 5.38 | 46.02 | 161.49 | 22.63 | 27.5 | 11.16 | 0.41 | 1.外銷市場求需持續提升加上Q4歐美節慶客戶備貨致客戶追加拉貨。2.內銷推出新款機車產品致消費者購買力提升 | ||
| 2020/8 | 3.68 | 75.52 | 54.49 | 17.25 | 9.93 | 7.19 | 0.64 | 1.外銷應是消費者捨去室內運動走出室外沙灘車等需求增加，致客戶追加拉貨。2.內銷推出新款電動機車產品致消費者購買力提升 | ||
| 2020/7 | 2.1 | 49.73 | 47.59 | 13.56 | 1.94 | 5.64 | 0.81 | - | ||
| 2020/6 | 1.4 | -34.39 | 27.15 | 11.46 | -3.51 | 6.14 | 0.85 | - | ||
| 2020/5 | 2.14 | -17.92 | -7.69 | 10.06 | -6.65 | 6.79 | 0.77 | - | ||
| 2020/4 | 2.6 | 27.19 | -6.27 | 7.92 | -6.36 | 6.43 | 0.81 | - | ||
| 2020/3 | 2.05 | 15.13 | 8.32 | 5.32 | -6.41 | 5.32 | 0.8 | - | ||
| 2020/2 | 1.78 | 18.75 | 42.1 | 3.27 | -13.75 | 4.98 | 0.85 | - | ||
| 2020/1 | 1.5 | -12.35 | -41.2 | 1.5 | -41.2 | 4.64 | 0.91 | - | ||
| 2019/12 | 1.71 | 19.07 | 172.96 | 23.99 | -7.69 | 6.25 | 0.42 | 相較去年同期營收顯著成長主要為國內電動機車需求增加所致 | ||
| 2019/11 | 1.43 | -53.78 | -28.0 | 22.28 | -12.15 | 6.6 | 0.4 | - | ||
| 2019/10 | 3.1 | 50.88 | 27.41 | 20.85 | -10.8 | 7.55 | 0.35 | - | ||
| 2019/9 | 2.06 | -13.73 | -50.99 | 17.74 | -15.25 | 5.86 | 0.64 | 因外銷客戶已提前備貨致本月減少拉貨力度；且配合電車上市調整產線出貨下降 | ||
| 2019/8 | 2.38 | 67.69 | -32.36 | 15.69 | -6.29 | 4.91 | 0.76 | - | ||
| 2019/7 | 1.42 | 28.99 | -59.04 | 13.3 | 0.66 | 4.84 | 0.77 | 客戶集中於上半年提前出貨，客戶消化庫存以至本月營收表現較去年同期衰退 | ||
| 2019/6 | 1.1 | -52.37 | -41.42 | 11.88 | 21.94 | 6.19 | 0.51 | - | ||
| 2019/5 | 2.31 | -16.65 | -4.79 | 10.78 | 37.12 | 0.0 | N/A | - | ||
| 2019/4 | 2.78 | 47.0 | 48.29 | 8.46 | 55.89 | 0.0 | N/A | 工作天數較前期增加，且配合客戶需求提前排產出貨，以致營收表現較前期及同期成長 |
| 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) | 73 | 0.0 | -0.06 | 0 | -1.23 | 0 | 21.44 | -36.57 | 19.36 | -14.34 | -0.87 | 0 | -0.02 | 0 | -0.05 | 0 |
| 2022 (9) | 73 | -1.35 | 3.76 | -20.34 | 2.68 | -38.67 | 33.8 | -6.4 | 22.60 | -10.85 | 2.74 | -30.98 | 3.53 | -17.52 | 2.75 | -21.43 |
| 2021 (8) | 74 | -1.33 | 4.72 | 48.43 | 4.37 | 83.61 | 36.11 | 11.93 | 25.35 | 5.41 | 3.97 | 66.11 | 4.28 | 41.25 | 3.5 | 47.06 |
| 2020 (7) | 75 | 5.63 | 3.18 | 60.61 | 2.38 | 108.77 | 32.26 | 34.47 | 24.05 | 8.63 | 2.39 | 97.52 | 3.03 | 69.27 | 2.38 | 68.79 |
| 2019 (6) | 71 | 18.33 | 1.98 | -44.69 | 1.14 | -48.88 | 23.99 | -7.7 | 22.14 | -9.82 | 1.21 | -46.93 | 1.79 | -35.84 | 1.41 | -34.42 |
| 2018 (5) | 60 | -3.23 | 3.58 | 49.79 | 2.23 | 16.15 | 25.99 | 6.95 | 24.55 | 0.7 | 2.28 | 29.55 | 2.79 | 52.46 | 2.15 | 46.26 |
| 2017 (4) | 62 | 19.23 | 2.39 | -49.68 | 1.92 | -18.64 | 24.3 | -3.19 | 24.38 | -1.65 | 1.76 | -19.27 | 1.83 | -37.54 | 1.47 | -40.24 |
| 2016 (3) | 52 | 15.56 | 4.75 | -30.45 | 2.36 | -34.08 | 25.1 | -9.22 | 24.79 | -10.34 | 2.18 | -30.13 | 2.93 | -18.38 | 2.46 | -20.13 |
| 2015 (2) | 45 | 0.0 | 6.83 | 355.33 | 3.58 | 630.61 | 27.65 | 14.59 | 27.65 | 15.88 | 3.12 | 380.0 | 3.59 | 273.96 | 3.08 | 359.7 |
| 2014 (1) | 45 | 15.38 | 1.50 | -50.33 | 0.49 | -46.74 | 24.13 | 13.02 | 23.86 | 0 | 0.65 | -27.78 | 0.96 | -31.91 | 0.67 | -43.22 |
