喬山 1736 - 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8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(%)
26Q1 (8)	303	0.08	-98.58	-91.21	-0.36	-107.88	5.26	0.08	-99.12	-91.21	117.92	-39.13	11.14	51.33	5.66	-2.6	-0.78	-107.98	-195.12	0.20	-97.74	-92.31	-0.93	-104.91	-206.9	0.24	-98.6	-91.3	0.34	-97.04	-92.44	0.20	-97.74	-92.31	10.87	32.72	56.98
25Q4 (7)	303	5.65	164.02	-4.88	4.57	221.83	-14.9	9.06	165.69	12.97	193.72	60.87	11.49	48.58	-5.96	-4.03	9.78	51.86	-20.94	8.85	64.5	-14.66	18.94	144.07	-11.87	17.13	164.35	-4.89	11.47	39.03	-14.21	8.85	64.5	-14.66	29.36	321.20	91.26
25Q3 (6)	303	2.14	478.38	36.31	1.42	-39.32	-37.99	3.41	166.41	63.94	120.42	-2.15	-0.27	51.66	1.75	0.21	6.44	-5.15	-19.6	5.38	491.21	36.9	7.76	-7.07	-19.75	6.48	478.57	36.42	8.25	327.46	33.28	5.38	491.21	36.9	6.92	209.52	338.23
25Q2 (5)	303	0.37	-59.34	-61.46	2.34	715.79	212.0	1.28	40.66	150.98	123.06	15.98	19.38	50.77	-3.66	-0.14	6.79	728.05	71.9	0.91	-65.0	-67.84	8.35	859.77	104.66	1.12	-59.42	-61.64	1.93	-57.11	-57.86	0.91	-65.0	-67.84	-	-	0.00
25Q1 (4)	303	0.91	-84.68	0.0	-0.38	-107.08	0.0	0.91	-88.65	0.0	106.1	-38.94	0.0	52.70	4.11	0.0	0.82	-93.37	0.0	2.60	-74.93	0.0	0.87	-95.95	0.0	2.76	-84.68	0.0	4.50	-66.34	0.0	2.60	-74.93	0.0	-	-	0.00
24Q4 (3)	303	5.94	278.34	0.0	5.37	134.5	0.0	8.02	285.58	0.0	173.76	43.9	0.0	50.62	-1.8	0.0	12.37	54.43	0.0	10.37	163.87	0.0	21.49	122.23	0.0	18.01	279.16	0.0	13.37	115.99	0.0	10.37	163.87	0.0	-	-	0.00
24Q3 (2)	303	1.57	63.54	0.0	2.29	205.33	0.0	2.08	307.84	0.0	120.75	17.14	0.0	51.55	1.4	0.0	8.01	102.78	0.0	3.93	38.87	0.0	9.67	137.01	0.0	4.75	62.67	0.0	6.19	35.15	0.0	3.93	38.87	0.0	-	-	0.00
24Q2 (1)	303	0.96	0.0	0.0	0.75	0.0	0.0	0.51	0.0	0.0	103.08	0.0	0.0	50.84	0.0	0.0	3.95	0.0	0.0	2.83	0.0	0.0	4.08	0.0	0.0	2.92	0.0	0.0	4.58	0.0	0.0	2.83	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)
2026/4	39.98	-6.3	6.39	157.9	9.9	118.74	N/A	-
2026/3	42.67	18.24	11.5	117.5	10.74	117.33	1.07	-
2026/2	36.09	-6.42	4.62	74.81	9.92	162.69	0.77	-
2026/1	38.57	-56.19	14.89	38.57	14.89	184.2	0.68	-
2025/12	88.04	52.85	15.65	543.99	13.84	194.18	0.66	-
2025/11	57.6	18.63	10.23	455.65	13.43	153.54	0.83	-
2025/10	48.55	2.44	7.03	398.12	13.92	135.37	0.94	-
2025/9	47.39	20.18	0.95	349.73	15.0	120.44	1.13	-
2025/8	39.43	17.32	-3.23	302.31	17.52	118.55	1.15	-
2025/7	33.61	-26.14	1.42	262.76	21.37	118.93	1.14	-
2025/6	45.51	14.32	14.96	229.13	24.97	122.81	0.98	-
2025/5	39.81	6.15	20.95	183.48	27.53	115.75	1.04	-
2025/4	37.5	-2.45	22.16	143.6	29.41	110.49	1.08	-
2025/3	38.44	11.28	17.31	106.5	32.69	106.01	1.19	-
2025/2	34.55	4.64	40.7	68.11	43.91	143.71	0.88	-
2025/1	33.01	-56.64	44.94	33.01	44.94	161.28	0.78	-
2024/12	76.14	46.09	36.74	477.85	25.51	173.57	0.68	-
2024/11	52.12	15.03	39.04	401.57	23.58	144.31	0.82	-
2024/10	45.31	-3.37	33.35	349.4	21.55	132.89	0.89	-
2024/9	46.89	15.21	29.96	304.12	19.97	120.76	1.06	-
2024/8	40.7	22.67	23.87	257.18	18.37	113.24	1.14	-
2024/7	33.17	-15.73	19.82	216.51	17.41	105.55	1.22	-
2024/6	39.37	19.3	25.22	183.24	16.92	103.03	1.13	-
2024/5	33.0	7.64	7.22	143.96	14.96	96.06	1.21	-
2024/4	30.66	-5.39	27.24	110.92	17.44	87.78	1.33	-
2024/3	32.4	31.1	12.25	79.73	13.33	79.8	N/A	-
2024/2	24.72	8.99	18.17	47.49	14.33	103.66	N/A	-
2024/1	22.68	-59.69	9.94	22.68	9.94	116.45	N/A	-
2023/12	56.26	50.0	21.37	381.2	13.4	127.55	N/A	-
2023/11	37.51	11.02	0.39	324.96	11.71	107.16	N/A	-
2023/10	33.78	-5.82	4.58	287.26	13.3	102.42	N/A	-
2023/9	35.87	9.48	9.54	253.13	14.34	96.28	N/A	-
2023/8	32.76	18.5	18.6	217.17	15.12	91.73	N/A	-
2023/7	27.65	-11.71	37.61	184.36	14.5	89.99	N/A	-
2023/6	31.32	0.94	43.6	156.54	11.02	86.43	N/A	-
2023/5	31.02	28.78	38.03	125.47	5.26	83.9	N/A	-
2023/4	24.09	-16.31	12.31	94.44	-2.34	73.75	N/A	-
2023/3	28.78	37.87	11.9	70.32	-6.56	70.39	N/A	-
2023/2	20.88	0.73	-12.15	41.51	-16.25	88.73	N/A	-
2023/1	20.72	-56.02	-19.66	20.72	-19.66	105.24	N/A	-
2022/12	47.13	26.04	12.32	338.35	10.12	117.04	N/A	-
2022/11	37.39	14.95	37.96	291.1	9.73	102.68	N/A	-
2022/10	32.52	-0.75	16.98	253.75	6.53	92.75	N/A	-
2022/9	32.77	19.37	13.44	221.4	5.26	80.19	N/A	-
2022/8	27.45	37.49	20.24	188.46	3.86	68.92	N/A	-
2022/7	19.97	-7.15	-2.13	160.88	1.42	63.72	N/A	-
2022/6	21.5	-3.36	-5.16	140.7	1.68	65.14	N/A	-
2022/5	22.25	4.08	9.25	118.98	2.83	69.43	N/A	-
2022/4	21.38	-17.12	-5.52	96.65	1.38	70.94	N/A	-
2022/3	25.8	8.59	0.28	75.23	3.73	75.39	N/A	-
2022/2	23.76	-8.03	8.98	49.42	5.61	91.5	N/A	-
2022/1	25.83	-38.36	3.32	25.83	3.32	94.87	N/A	-
2021/12	41.91	54.55	6.77	307.2	8.29	96.9	N/A	-
2021/11	27.12	-2.69	-8.55	265.3	9.07	83.88	N/A	-
2021/10	27.87	-3.54	2.58	238.2	11.53	79.52	N/A	-
2021/9	28.89	26.95	-5.95	210.34	12.83	72.09	N/A	-
2021/8	22.76	11.37	1.52	181.37	16.44	65.88	N/A	-
2021/7	20.43	-9.93	-5.88	158.65	18.97	63.48	N/A	-
2021/6	22.69	11.44	6.08	138.38	23.95	0.0	N/A	-
2021/5	20.36	-9.91	10.78	115.68	28.11	0.0	N/A	-

成長能力-近5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
2025 (5)	303	9.06	13.11	7.96	13.23	543.29	13.69	50.56	-0.49	6.61	-1.05	5.06	-0.59	35.92	12.53	39.3	12.54	27.49	13.13
2024 (4)	303	8.01	242.31	7.03	244.61	477.85	25.52	50.81	4.98	6.68	104.91	5.09	173.66	31.92	157.0	34.92	161.77	24.3	242.25
2023 (3)	303	2.34	64.79	2.04	0	380.7	13.26	48.40	11.39	3.26	0	1.86	177.61	12.42	0	13.34	338.82	7.1	65.5
2022 (2)	303	1.42	992.31	-0.30	0	336.13	9.21	43.45	-3.83	-0.64	0	0.67	109.38	-2.15	0	3.04	85.37	4.29	1028.95
2021 (1)	303	0.13	-94.2	0.09	-95.69	307.79	8.5	45.18	0	0.50	0	0.32	0	1.54	-83.44	1.64	-83.18	0.38	-94.4