- 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) | 1326 | 0.0 | 3.43 | 0.04 | 144.44 | 107.02 | 0.21 | 250.0 | 175.0 | -0.77 | 4.94 | -8.45 | 123.08 | 5.8 | -8.2 | 12.82 | 19.59 | 105.12 | 3.52 | 168.7 | 198.05 | 0.56 | 149.12 | 107.71 | 1.04 | 296.23 | 119.62 | 0.45 | 145.0 | 108.27 | 1.58 | 104.22 | 235.00 |
| 23Q3 (19) | 1326 | 0.0 | 3.92 | -0.09 | 64.0 | 76.32 | 0.06 | 220.0 | 127.27 | -0.81 | -10.96 | -478.57 | 116.33 | -2.64 | -8.81 | 10.72 | 24.94 | 59.29 | 1.31 | 307.94 | 134.29 | -1.14 | 65.03 | 76.49 | -0.53 | 80.15 | 88.3 | -1.00 | 63.64 | 73.89 | 3.88 | 55.96 | 152.43 |
| 23Q2 (18) | 1326 | -0.15 | 3.76 | -0.25 | 47.92 | -208.7 | -0.05 | 84.85 | -131.25 | -0.73 | -52.08 | -404.17 | 119.49 | 10.41 | -9.74 | 8.58 | 33.23 | -24.41 | -0.63 | 83.8 | -124.9 | -3.26 | 48.82 | -212.8 | -2.67 | 50.65 | -206.37 | -2.75 | 53.55 | -227.31 | -4.44 | 31.86 | 33.49 |
| 23Q1 (17) | 1328 | 3.59 | 3.91 | -0.48 | 15.79 | -4900.0 | -0.33 | -17.86 | -3400.0 | -0.48 | 32.39 | -4900.0 | 108.22 | -19.29 | -20.22 | 6.44 | 3.04 | -26.48 | -3.89 | -8.36 | -618.67 | -6.37 | 12.26 | -5408.33 | -5.41 | -2.08 | -1083.64 | -5.92 | -8.82 | -9966.67 | -7.09 | -17.11 | -22.56 |
| 22Q4 (16) | 1282 | 0.47 | 0.31 | -0.57 | -50.0 | -262.86 | -0.28 | -27.27 | -144.44 | -0.71 | -407.14 | -138.59 | 134.08 | 5.1 | -14.5 | 6.25 | -7.13 | -56.99 | -3.59 | 6.02 | -141.41 | -7.26 | -49.69 | -261.69 | -5.30 | -17.0 | -271.52 | -5.44 | -42.04 | -290.21 | 0.73 | -157.61 | -132.38 |
| 22Q3 (15) | 1276 | -0.16 | -0.16 | -0.38 | -265.22 | -200.0 | -0.22 | -237.5 | -134.92 | -0.14 | -158.33 | -109.4 | 127.57 | -3.64 | -18.75 | 6.73 | -40.7 | -56.55 | -3.82 | -250.99 | -136.94 | -4.85 | -267.82 | -200.41 | -4.53 | -280.48 | -203.9 | -3.83 | -277.31 | -224.76 | -3.02 | 967.39 | 631.25 |
| 22Q2 (14) | 1278 | 0.0 | 0.0 | 0.23 | 2200.0 | -67.61 | 0.16 | 1500.0 | -80.49 | 0.24 | 2300.0 | -78.38 | 132.39 | -2.4 | -5.55 | 11.35 | 29.57 | -36.02 | 2.53 | 237.33 | -79.23 | 2.89 | 2308.33 | -68.28 | 2.51 | 356.36 | -66.4 | 2.16 | 3500.0 | -66.77 | -7.95 | 1051.43 | 700.79 |
| 22Q1 (13) | 1278 | 0.0 | 0.0 | 0.01 | -97.14 | -97.5 | 0.01 | -98.41 | -98.51 | 0.01 | -99.46 | -97.5 | 135.65 | -13.5 | 21.02 | 8.76 | -39.71 | -53.28 | 0.75 | -91.35 | -92.77 | 0.12 | -97.33 | -97.65 | 0.55 | -82.2 | -90.6 | 0.06 | -97.9 | -98.68 | -6.80 | -52.52 | -49.20 |
| 21Q4 (12) | 1278 | 0.0 | 4.24 | 0.35 | -7.89 | -16.67 | 0.63 | 0.0 | -4.55 | 1.84 | 23.49 | 138.96 | 156.82 | -0.11 | 21.2 | 14.53 | -6.2 | -18.46 | 8.67 | -16.15 | -16.71 | 4.49 | -7.04 | -12.3 | 3.09 | -29.13 | -40.58 | 2.86 | -6.84 | -28.32 | 5.95 | -27.18 | -11.59 |
| 21Q3 (11) | 1278 | 0.0 | 4.93 | 0.38 | -46.48 | 46.15 | 0.63 | -23.17 | 28.57 | 1.49 | 34.23 | 313.89 | 157.0 | 12.01 | 31.78 | 15.49 | -12.68 | -3.49 | 10.34 | -15.11 | 38.24 | 4.83 | -46.98 | 50.47 | 4.36 | -41.63 | 25.65 | 3.07 | -52.77 | 14.13 | 18.53 | 15.51 | -0.39 |
| 21Q2 (10) | 1278 | 0.0 | -0.54 | 0.71 | 77.5 | 2466.67 | 0.82 | 22.39 | 583.33 | 1.11 | 177.5 | 1133.33 | 140.17 | 25.05 | 43.51 | 17.74 | -5.39 | 43.64 | 12.18 | 17.45 | 822.73 | 9.11 | 78.63 | 2435.9 | 7.47 | 27.69 | 1304.84 | 6.50 | 42.86 | 1350.0 | 5.84 | 36.37 | 11.96 |
| 21Q1 (9) | 1278 | 4.24 | 4.93 | 0.40 | -4.76 | 233.33 | 0.67 | 1.52 | 97.06 | 0.40 | -48.05 | 233.33 | 112.09 | -13.37 | 60.59 | 18.75 | 5.22 | 19.35 | 10.37 | -0.38 | 173.61 | 5.1 | -0.39 | 235.53 | 5.85 | 12.5 | 400.0 | 4.55 | 14.04 | 123.04 | -2.38 | 28.39 | 18.11 |
| 20Q4 (8) | 1226 | 0.66 | 4.34 | 0.42 | 61.54 | -6.67 | 0.66 | 34.69 | 3.13 | 0.77 | 113.89 | 71.11 | 129.39 | 8.6 | 4.9 | 17.82 | 11.03 | 8.99 | 10.41 | 39.17 | 41.83 | 5.12 | 59.5 | -2.66 | 5.20 | 49.86 | 57.58 | 3.99 | 48.33 | -6.78 | 15.29 | 514.11 | 171.51 |
| 20Q3 (7) | 1218 | -5.21 | 4.28 | 0.26 | 966.67 | 425.0 | 0.49 | 308.33 | 113.04 | 0.36 | 300.0 | 3500.0 | 119.14 | 21.98 | -1.3 | 16.05 | 29.96 | 24.03 | 7.48 | 466.67 | 152.7 | 3.21 | 923.08 | 464.77 | 3.47 | 659.68 | 523.17 | 2.69 | 617.31 | 420.24 | 30.95 | 420.83 | 121.81 |
| 20Q2 (6) | 1285 | 5.5 | 10.02 | -0.03 | -125.0 | 40.0 | 0.12 | -64.71 | -53.85 | 0.09 | -25.0 | 12.5 | 97.67 | 39.93 | -17.28 | 12.35 | -21.39 | 0.08 | 1.32 | -65.17 | -53.52 | -0.39 | -125.66 | 36.07 | -0.62 | -152.99 | 42.06 | -0.52 | -125.49 | 17.46 | -1.74 | -99.16 | -55.80 |
| 20Q1 (5) | 1218 | 3.66 | 4.28 | 0.12 | -73.33 | -7.69 | 0.34 | -46.88 | 3.03 | 0.12 | -73.33 | -7.69 | 69.8 | -43.41 | -39.31 | 15.71 | -3.91 | 19.2 | 3.79 | -48.37 | -19.19 | 1.52 | -71.1 | -3.18 | 1.17 | -64.55 | -29.52 | 2.04 | -52.34 | 55.73 | - | - | 0.00 |
| 19Q4 (4) | 1175 | 0.6 | 0.0 | 0.45 | 662.5 | 0.0 | 0.64 | 178.26 | 0.0 | 0.45 | 4400.0 | 0.0 | 123.35 | 2.19 | 0.0 | 16.35 | 26.35 | 0.0 | 7.34 | 147.97 | 0.0 | 5.26 | 697.73 | 0.0 | 3.30 | 502.44 | 0.0 | 4.28 | 609.52 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 1168 | 0.0 | 0.0 | -0.08 | -60.0 | 0.0 | 0.23 | -11.54 | 0.0 | 0.01 | -87.5 | 0.0 | 120.71 | 2.24 | 0.0 | 12.94 | 4.86 | 0.0 | 2.96 | 4.23 | 0.0 | -0.88 | -44.26 | 0.0 | -0.82 | 23.36 | 0.0 | -0.84 | -33.33 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 1168 | 0.0 | 0.0 | -0.05 | -138.46 | 0.0 | 0.26 | -21.21 | 0.0 | 0.08 | -38.46 | 0.0 | 118.07 | 2.65 | 0.0 | 12.34 | -6.37 | 0.0 | 2.84 | -39.45 | 0.0 | -0.61 | -138.85 | 0.0 | -1.07 | -164.46 | 0.0 | -0.63 | -148.09 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 1168 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 115.02 | 0.0 | 0.0 | 13.18 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 1.31 | 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 | 40.11 | 47.61 | -5.1 | 108.02 | -0.33 | 108.02 | N/A | 0.06 | 0.04 | - |
| 2024/2 | 27.18 | -33.28 | -26.95 | 67.91 | 2.71 | 109.85 | N/A | 0.0 | -0.01 | - |
| 2024/1 | 40.73 | -2.89 | 40.9 | 40.73 | 40.9 | 121.85 | N/A | -0.01 | -0.01 | - |
| 2023/12 | 41.95 | 7.08 | -3.59 | 465.58 | -12.02 | 121.37 | 0.25 | -0.02 | -0.62 | - |
| 2023/11 | 39.17 | -2.69 | -10.08 | 423.63 | -12.78 | 119.9 | 0.26 | 0.04 | -0.59 | - |
| 2023/10 | 40.26 | -0.53 | -14.48 | 384.46 | -13.04 | 120.93 | 0.25 | 0.09 | -0.66 | - |
| 2023/9 | 40.47 | 0.66 | -11.77 | 344.2 | -12.87 | 116.29 | 0.3 | 0.02 | -0.75 | - |
| 2023/8 | 40.2 | 12.88 | -9.05 | 303.73 | -13.02 | 112.87 | 0.31 | -0.05 | -0.76 | - |
| 2023/7 | 35.62 | -3.87 | -4.61 | 263.53 | -13.59 | 113.21 | 0.31 | -0.04 | -0.69 | - |
| 2023/6 | 37.05 | -8.61 | -19.48 | 227.91 | -14.85 | 119.52 | 0.28 | -0.07 | -0.65 | - |
| 2023/5 | 40.54 | -3.29 | -4.88 | 190.86 | -13.88 | 124.75 | 0.27 | -0.03 | -0.58 | - |
| 2023/4 | 41.93 | -0.82 | -3.71 | 150.32 | -16.03 | 121.41 | 0.27 | -0.11 | -0.55 | - |
| 2023/3 | 42.27 | 13.62 | -22.29 | 108.39 | -19.99 | 108.39 | 0.39 | -0.0 | -0.44 | - |
| 2023/2 | 37.21 | 28.7 | 7.16 | 66.11 | -18.45 | 109.63 | 0.38 | -0.22 | -0.44 | - |
| 2023/1 | 28.91 | -33.56 | -37.63 | 28.91 | -37.63 | 115.98 | 0.36 | -0.22 | -0.22 | - |
| 2022/12 | 43.51 | -0.11 | -16.89 | 529.23 | -6.44 | 134.15 | 0.35 | -0.16 | -0.62 | - |
| 2022/11 | 43.56 | -7.45 | -18.25 | 485.72 | -5.38 | 136.51 | 0.34 | -0.2 | -0.45 | - |
| 2022/10 | 47.07 | 2.61 | -10.77 | 442.15 | -3.89 | 137.15 | 0.34 | -0.13 | -0.25 | - |
| 2022/9 | 45.87 | 3.77 | -11.09 | 395.08 | -2.99 | 127.42 | 0.39 | -0.16 | -0.12 | - |
| 2022/8 | 44.21 | 18.38 | -18.57 | 349.21 | -1.82 | 127.56 | 0.39 | -0.18 | 0.04 | - |
| 2022/7 | 37.34 | -18.85 | -25.87 | 305.0 | 1.19 | 125.98 | 0.4 | -0.09 | 0.24 | - |
| 2022/6 | 46.02 | 7.95 | -6.55 | 267.66 | 6.62 | 132.19 | 0.37 | 0.17 | 0.33 | - |
| 2022/5 | 42.63 | -2.1 | -18.22 | 221.64 | 9.84 | 140.57 | 0.35 | 0.04 | 0.16 | - |
| 2022/4 | 43.54 | -19.96 | 14.18 | 179.02 | 19.61 | 132.66 | 0.37 | 0.07 | 0.1 | - |
| 2022/3 | 54.4 | 56.69 | 67.12 | 135.47 | 21.46 | 135.47 | 0.43 | 0.06 | 0.04 | 大陸工紙增加銷售量 |
| 2022/2 | 34.72 | -25.1 | 6.76 | 81.07 | 2.65 | 133.43 | 0.44 | -0.04 | -0.03 | - |
| 2022/1 | 46.35 | -11.46 | -0.22 | 46.35 | -0.22 | 152.01 | 0.38 | 0.02 | 0.02 | - |
| 2021/12 | 52.36 | -1.75 | 18.45 | 565.7 | 36.47 | 158.41 | 0.4 | 0.09 | 2.38 | - |
| 2021/11 | 53.29 | 1.01 | 23.77 | 513.34 | 38.62 | 157.65 | 0.4 | 0.25 | 2.29 | - |
| 2021/10 | 52.76 | 2.25 | 26.22 | 460.05 | 40.58 | 158.64 | 0.4 | 0.24 | 2.03 | - |
| 2021/9 | 51.6 | -4.95 | 23.14 | 407.29 | 42.68 | 156.26 | 0.28 | 0.15 | 1.79 | - |
| 2021/8 | 54.29 | 7.77 | 40.55 | 355.69 | 46.04 | 153.91 | 0.28 | 0.11 | 1.65 | - |
| 2021/7 | 50.37 | 2.28 | 30.42 | 301.41 | 47.08 | 151.74 | 0.28 | 0.24 | 1.54 | - |
| 2021/6 | 49.25 | -5.51 | 39.35 | 251.03 | 50.95 | 139.5 | 0.28 | 0.44 | 1.3 | 大陸工紙增加銷售量 |
| 2021/5 | 52.12 | 36.68 | 60.98 | 201.79 | 54.08 | 122.81 | 0.32 | 0.24 | 0.87 | 大陸工紙增加銷售量 |
| 2021/4 | 38.13 | 17.14 | 31.27 | 149.66 | 51.81 | 103.21 | 0.38 | 0.14 | 0.64 | 因去年受大陸新冠肺炎疫情影響，本公司大陸子公司配合當地政府防疫要求停工，故今年營收較去年同期大幅成長。 |
| 2021/3 | 32.55 | 0.1 | 34.81 | 111.53 | 60.39 | 111.53 | 0.48 | 0.15 | 0.51 | 因去年受大陸新冠肺炎疫情影響，本公司大陸子公司配合當地政府防疫要求停工，故今年營收較去年同期大幅成長。 |
| 2021/2 | 32.52 | -30.0 | 118.38 | 78.98 | 74.0 | 123.18 | 0.43 | 0.12 | 0.36 | 因去年受大陸新冠肺炎疫情影響，本公司之大陸子公司配合當地政府防疫要求停工，故今年營收較去年同期大幅成長。 |
| 2021/1 | 46.46 | 5.1 | 52.33 | 46.46 | 52.33 | 133.71 | 0.4 | 0.23 | 0.23 | 主係109年1月適逢農曆春節，工作天數較少，使110年1月營業收入較去年同期大幅成長。 |
| 2020/12 | 44.2 | 2.66 | -0.02 | 414.5 | -13.01 | 129.05 | 0.29 | 0.19 | 0.84 | - |
| 2020/11 | 43.05 | 3.0 | 1.19 | 370.3 | -14.33 | 126.75 | 0.29 | 0.19 | 0.65 | - |
| 2020/10 | 41.8 | -0.24 | 5.09 | 327.24 | -16.03 | 122.32 | 0.3 | 0.14 | 0.46 | - |
| 2020/9 | 41.9 | 8.47 | 4.65 | 285.44 | -18.43 | 119.14 | 0.31 | 0.1 | 0.32 | - |
| 2020/8 | 38.62 | 0.0 | -0.02 | 243.55 | -21.41 | 112.58 | 0.33 | 0.08 | 0.22 | - |
| 2020/7 | 38.62 | 9.28 | -1.66 | 204.92 | -24.46 | 106.34 | 0.35 | 0.13 | 0.14 | - |
| 2020/6 | 35.34 | 9.14 | -5.79 | 166.3 | -28.32 | 96.77 | 0.31 | 0.06 | 0.01 | - |
| 2020/5 | 32.38 | 11.45 | -16.97 | 130.96 | -32.66 | 85.57 | 0.35 | -0.07 | -0.05 | - |
| 2020/4 | 29.05 | 20.3 | -30.02 | 98.58 | -36.6 | 68.09 | 0.44 | -0.04 | 0.03 | - |
| 2020/3 | 24.15 | 62.15 | -39.56 | 69.53 | -39.0 | 69.53 | 0.6 | 0.09 | 0.07 | - |
| 2020/2 | 14.89 | -51.17 | -51.47 | 45.39 | -38.69 | 89.6 | 0.47 | -0.05 | -0.02 | 受大陸新冠肺炎疫情影響，本公司之大陸子公司配合當地政府防疫要求展延復工，致使營收較去年同期減少。 |
| 2020/1 | 30.5 | -31.02 | -29.65 | 30.5 | -29.65 | 117.26 | 0.36 | 0.04 | 0.04 | - |
| 2019/12 | 44.21 | 3.91 | 2.51 | 476.49 | -8.65 | 126.53 | 0.24 | 0.12 | 0.26 | - |
| 2019/11 | 42.55 | 6.98 | 2.71 | 432.28 | -9.66 | 122.35 | 0.25 | 0.11 | 0.14 | - |
| 2019/10 | 39.77 | -0.66 | -3.1 | 389.73 | -10.83 | 118.44 | 0.26 | 0.06 | 0.0 | - |
| 2019/9 | 40.04 | 3.63 | 2.79 | 349.96 | -11.64 | 117.95 | 0.32 | -0.0 | -0.06 | - |
| 2019/8 | 38.63 | -1.64 | -19.66 | 309.93 | -13.21 | 115.42 | 0.32 | -0.07 | -0.05 | - |
| 2019/7 | 39.28 | 4.7 | -17.09 | 271.29 | -12.21 | 115.78 | 0.32 | -0.03 | 0.05 | - |
| 2019/6 | 37.51 | -3.8 | -23.75 | 232.02 | -11.32 | 118.02 | 0.3 | 0.03 | 0.08 | - |
| 2019/5 | 39.0 | -6.06 | -24.68 | 194.5 | -8.45 | 0.0 | N/A | -0.05 | 0.05 | - |
| 2019/4 | 41.51 | 3.89 | -14.01 | 155.51 | -3.21 | 0.0 | N/A | -0.04 | 0.14 | - |
| 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) | 1326 | 3.43 | -0.77 | 0 | -0.12 | 0 | 467.12 | -11.81 | 9.74 | 17.63 | 0.31 | 0 | -8.38 | 0 | -10.22 | 0 |
| 2022 (9) | 1282 | 0.31 | -0.71 | 0 | -0.33 | 0 | 529.68 | -6.43 | 8.28 | -49.6 | -4.13 | 0 | -8.81 | 0 | -9.1 | 0 |
| 2021 (8) | 1278 | 4.24 | 1.84 | 138.96 | 2.74 | 70.19 | 566.08 | 36.07 | 16.43 | 4.78 | 41.55 | 80.65 | 28.73 | 159.53 | 23.53 | 148.73 |
| 2020 (7) | 1226 | 4.34 | 0.77 | 71.11 | 1.61 | 9.52 | 416.01 | -12.81 | 15.68 | 14.2 | 23.0 | 29.0 | 11.07 | 196.78 | 9.46 | 77.15 |
| 2019 (6) | 1175 | 3.34 | 0.45 | -45.12 | 1.47 | -6.37 | 477.15 | -8.79 | 13.73 | -0.87 | 17.83 | -33.0 | 3.73 | -75.44 | 5.34 | -42.89 |
| 2018 (5) | 1137 | 2.43 | 0.82 | -76.09 | 1.57 | -45.86 | 523.14 | 11.98 | 13.85 | -32.67 | 26.61 | -49.89 | 15.19 | -71.6 | 9.35 | -75.92 |
| 2017 (4) | 1110 | 28.77 | 3.43 | 36.65 | 2.90 | 83.54 | 467.17 | 43.69 | 20.57 | 4.84 | 53.1 | 80.49 | 53.48 | 64.45 | 38.83 | 61.32 |
| 2016 (3) | 862 | 3.36 | 2.51 | 124.11 | 1.58 | 18.8 | 325.12 | 21.19 | 19.62 | 5.71 | 29.42 | 41.71 | 32.52 | 160.16 | 24.07 | 157.43 |
| 2015 (2) | 834 | 3.86 | 1.12 | 2.75 | 1.33 | 3.1 | 268.27 | -2.4 | 18.56 | -3.53 | 20.76 | 2.12 | 12.5 | 4.6 | 9.35 | 6.98 |
| 2014 (1) | 803 | 13.9 | 1.09 | -9.17 | 1.29 | 46.59 | 274.88 | 13.09 | 19.24 | 0 | 20.33 | 22.84 | 11.95 | -10.49 | 8.74 | 3.07 |
