川湖 2059 - 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)	95	5.77	-43.98	-17.34	10.36	124.24	5.28	28.38	25.52	-33.32	18.65	31.06	-6.19	66.83	14.4	13.27	10.68	58.46	6.69	5.5	-43.99	-17.29	34.00	-60.23	-7.58	29.49	-57.27	-11.81	19.68	-3.32	81.07
23Q3 (19)	95	10.30	37.33	-33.76	4.62	37.91	-33.43	22.61	83.82	-36.47	14.23	8.3	-33.81	58.42	-1.22	1.53	6.74	11.04	-35.0	9.82	37.34	-33.74	85.50	11.87	-1.17	69.01	26.88	0.12	10.74	46.79	6.26
23Q2 (18)	95	7.50	56.25	-28.44	3.35	-25.39	-47.08	12.30	156.25	-38.59	13.14	13.18	-32.16	59.14	1.46	1.6	6.07	12.41	-35.77	7.15	56.11	-28.43	76.43	55.47	10.18	54.39	38.01	5.43	-14.21	12.51	-39.88
23Q1 (17)	95	4.80	-31.23	-49.74	4.49	-54.37	-21.09	4.80	-88.72	-49.74	11.61	-41.6	-32.66	58.29	-1.2	8.2	5.4	-46.05	-29.78	4.58	-31.13	-49.67	49.16	33.62	-25.57	39.41	17.85	-25.35	-24.57	-43.17	-6.29
22Q4 (16)	95	6.98	-55.11	6.73	9.84	41.79	44.71	42.56	19.58	95.68	19.88	-7.53	9.41	59.00	2.54	9.65	10.01	-3.47	25.28	6.65	-55.13	6.57	36.79	-57.47	-13.94	33.44	-51.49	-2.59	1.73	-3.36	25.71
22Q3 (15)	95	15.55	48.38	134.89	6.94	9.64	8.1	35.59	77.68	134.14	21.5	11.0	22.3	57.54	-1.15	5.46	10.37	9.74	30.11	14.82	48.35	134.87	86.51	24.71	85.84	68.93	33.61	92.11	11.68	29.06	10.45
22Q2 (14)	95	10.48	9.74	159.41	6.33	11.25	8.76	20.03	109.74	133.45	19.37	12.35	30.0	58.21	8.06	11.41	9.45	22.89	50.72	9.99	9.78	159.48	69.37	5.03	125.15	51.59	-2.27	99.81	3.61	27.88	-2.54
22Q1 (13)	95	9.55	46.02	109.89	5.69	-16.32	39.46	9.55	-56.09	109.89	17.24	-5.12	35.0	53.87	0.11	7.57	7.69	-3.75	55.04	9.1	45.83	110.16	66.05	54.5	55.7	52.79	53.77	55.54	-0.88	22.41	-5.20
21Q4 (12)	95	6.54	-1.21	155.47	6.80	5.92	51.79	21.75	43.09	77.99	18.17	3.36	43.75	53.81	-1.37	10.11	7.99	0.25	65.08	6.24	-1.11	155.74	42.75	-8.16	79.32	34.33	-4.32	77.97	10.67	31.32	8.12
21Q3 (11)	95	6.62	63.86	112.86	6.42	10.31	48.27	15.20	77.16	57.35	17.58	17.99	46.74	54.56	4.42	7.21	7.97	27.11	64.67	6.31	63.9	113.18	46.55	51.09	51.33	35.88	38.96	45.03	17.34	26.32	26.48
21Q2 (10)	95	4.04	-11.21	130.86	5.82	42.65	39.9	8.58	88.57	30.99	14.9	16.68	26.49	52.25	4.33	-7.0	6.27	26.41	18.75	3.85	-11.09	130.54	30.81	-27.37	20.82	25.82	-23.92	82.34	8.86	33.26	16.86
21Q1 (9)	95	4.55	77.73	-5.21	4.08	-8.93	9.97	4.55	-62.77	-5.21	12.77	1.03	9.99	50.08	2.48	-7.02	4.96	2.48	6.44	4.33	77.46	-5.46	42.42	77.94	-13.89	33.94	75.95	-13.88	3.27	30.03	-2.73
20Q4 (8)	95	2.56	-17.68	-23.35	4.48	3.46	-21.68	12.22	26.5	-25.26	12.64	5.51	-7.94	48.87	-3.97	-12.31	4.84	0.0	-21.43	2.44	-17.57	-23.27	23.84	-22.5	-16.32	19.29	-22.03	-16.64	3.60	30.01	3.77
20Q3 (7)	95	3.11	77.71	-33.12	4.33	4.09	0.23	9.66	47.48	-25.81	11.98	1.7	-3.54	50.89	-9.42	-6.38	4.84	-8.33	-6.74	2.96	77.25	-33.18	30.76	20.63	-30.85	24.74	74.72	-30.66	1.58	7.08	8.11
20Q2 (6)	95	1.75	-63.54	-52.7	4.16	12.13	73.33	6.55	36.46	-21.65	11.78	1.46	6.7	56.18	4.31	8.23	5.28	13.3	23.65	1.67	-63.54	-52.69	25.50	-48.23	-48.97	14.16	-64.07	-55.67	-6.99	-9.91	-11.50
20Q1 (5)	95	4.80	43.71	2.78	3.71	-35.14	-4.13	4.80	-70.64	2.78	11.61	-15.44	1.04	53.86	-3.36	2.59	4.66	-24.35	2.87	4.58	44.03	2.92	49.26	72.9	6.97	39.41	70.31	1.89	-	-	0.00
19Q4 (4)	95	3.34	-28.17	0.0	5.72	32.41	0.0	16.35	25.58	0.0	13.73	10.55	0.0	55.73	2.52	0.0	6.16	18.69	0.0	3.18	-28.22	0.0	28.49	-35.95	0.0	23.14	-35.15	0.0	-	-	0.00
19Q3 (3)	95	4.65	25.68	0.0	4.32	80.0	0.0	13.02	55.74	0.0	12.42	12.5	0.0	54.36	4.72	0.0	5.19	21.55	0.0	4.43	25.5	0.0	44.48	-10.99	0.0	35.68	11.71	0.0	-	-	0.00
19Q2 (2)	95	3.70	-20.77	0.0	2.40	-37.98	0.0	8.36	79.01	0.0	11.04	-3.92	0.0	51.91	-1.12	0.0	4.27	-5.74	0.0	3.53	-20.67	0.0	49.97	8.51	0.0	31.94	-17.43	0.0	-	-	0.00
19Q1 (1)	95	4.67	0.0	0.0	3.87	0.0	0.0	4.67	0.0	0.0	11.49	0.0	0.0	52.50	0.0	0.0	4.53	0.0	0.0	4.45	0.0	0.0	46.05	0.0	0.0	38.68	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	7.76	53.37	68.4	19.38	66.86	19.38	N/A	去年適逢客戶開始庫存調整，經過去化庫存及導入新品後導致年對年增幅度較大。
2024/2	5.06	-22.8	67.83	11.62	65.84	18.01	N/A	去年二月適逢客戶開始庫存調整，經過去消化庫存後導致年對年增幅度較大。
2024/1	6.56	2.58	64.34	6.56	64.34	19.05	N/A	去年同期適逢農曆春節工作日減少，致本期營業收入淨額較去年同期增加。
2023/12	6.39	4.67	4.4	57.63	-26.1	18.65	0.54	-
2023/11	6.1	-0.79	-6.74	51.24	-28.7	17.33	0.58	-
2023/10	6.15	21.4	-14.7	45.13	-30.9	15.82	0.64	-
2023/9	5.07	10.11	-28.89	38.98	-32.91	14.23	0.72	-
2023/8	4.6	0.96	-36.36	33.91	-33.47	13.4	0.76	-
2023/7	4.56	7.58	-36.17	29.31	-32.99	13.28	0.77	-
2023/6	4.24	-5.52	-38.36	24.75	-32.37	13.14	0.72	-
2023/5	4.49	1.57	-29.1	20.51	-30.98	13.51	0.7	-
2023/4	4.42	-4.19	-28.35	16.03	-31.49	12.04	0.78	-
2023/3	4.61	52.85	-29.61	11.61	-32.62	11.61	0.76	-
2023/2	3.02	-24.4	-34.17	7.0	-34.46	13.13	0.67	-
2023/1	3.99	-34.84	-34.67	3.99	-34.67	16.66	0.53	-
2022/12	6.12	-6.47	-2.01	77.99	22.97	19.88	0.46	-
2022/11	6.55	-9.26	8.23	71.87	25.69	20.89	0.44	-
2022/10	7.21	1.2	22.8	65.32	27.76	21.58	0.43	-
2022/9	7.13	-1.45	30.21	58.11	28.4	21.5	0.5	-
2022/8	7.23	1.26	10.19	50.98	28.16	21.25	0.51	-
2022/7	7.14	3.88	28.83	43.74	31.71	20.35	0.53	-
2022/6	6.88	8.66	44.76	36.6	32.28	19.37	0.58	-
2022/5	6.33	2.64	24.9	29.73	29.7	19.04	0.59	-
2022/4	6.16	-5.86	21.19	23.4	31.06	17.29	0.65	-
2022/3	6.55	42.94	37.8	17.24	34.99	17.24	0.58	-
2022/2	4.58	-24.98	30.98	10.69	33.32	16.93	0.59	-
2022/1	6.11	-2.26	35.14	6.11	35.14	18.4	0.54	-
2021/12	6.25	3.3	31.99	63.42	32.08	18.17	0.51	-
2021/11	6.05	2.95	44.44	57.17	32.09	17.4	0.53	-
2021/10	5.87	7.31	57.95	51.12	30.77	17.91	0.52	新品導入客戶提貨增加
2021/9	5.47	-16.6	52.88	45.25	27.91	17.58	0.5	新品導入客戶提貨增加
2021/8	6.56	18.39	54.83	39.78	25.1	16.86	0.52	新品導入客戶提貨增加
2021/7	5.54	16.73	33.28	33.21	20.52	15.36	0.57	-
2021/6	4.75	-6.23	24.09	27.67	18.26	14.9	0.45	-
2021/5	5.07	-0.39	19.06	22.92	17.12	14.9	0.45	-
2021/4	5.09	7.02	37.34	17.85	16.58	13.33	0.5	-
2021/3	4.75	35.87	10.36	12.77	9.95	12.77	0.43	-
2021/2	3.5	-22.6	-8.65	8.02	9.72	12.75	0.43	-
2021/1	4.52	-4.53	29.95	4.52	29.95	13.44	0.4	-
2020/12	4.73	13.05	-0.08	48.01	-1.38	12.64	0.37	-
2020/11	4.19	12.57	-0.51	43.28	-1.52	11.49	0.4	-
2020/10	3.72	3.86	-22.32	39.09	-1.63	11.54	0.4	-
2020/9	3.58	-15.53	-17.85	35.37	1.2	11.98	0.42	-
2020/8	4.24	1.91	10.6	31.79	3.91	12.23	0.41	-
2020/7	4.16	8.68	-1.7	27.56	2.95	12.24	0.41	-
2020/6	3.83	-10.03	16.27	23.4	3.83	11.78	0.46	-
2020/5	4.25	14.89	3.97	19.57	1.7	12.26	0.45	-
2020/4	3.7	-14.0	1.34	15.31	1.09	11.84	0.46	-
2020/3	4.31	12.46	3.91	11.61	1.01	11.61	0.44	-
2020/2	3.83	10.1	34.07	7.31	-0.62	12.04	0.43	-
2020/1	3.48	-26.59	-22.65	3.48	-22.65	12.42	0.42	-
2019/12	4.74	12.55	35.44	48.69	9.76	13.73	0.34	-
2019/11	4.21	-12.09	1.96	43.95	7.56	13.35	0.35	-
2019/10	4.79	9.83	14.49	39.74	8.19	12.98	0.36	-
2019/9	4.36	13.73	24.69	34.95	7.38	12.42	0.38	-
2019/8	3.83	-9.43	7.03	30.6	5.3	11.36	0.41	-
2019/7	4.23	28.56	23.76	26.76	5.06	11.61	0.4	-
2019/6	3.29	-19.55	10.44	22.53	2.16	11.04	0.43	-
2019/5	4.09	11.99	4.63	19.24	0.86	0.0	N/A	-
2019/4	3.65	-11.82	4.91	15.15	-0.1	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)	95	0.0	28.02	-33.03	22.80	-20.81	57.63	-26.11	61.28	7.0	28.88	-23.05	34.26	-32.47	27.04	-33.33
2022 (9)	95	0.0	41.84	94.15	28.79	24.47	77.99	22.97	57.27	8.26	37.53	37.98	50.73	95.42	40.56	95.66
2021 (8)	95	0.0	21.55	77.51	23.13	38.75	63.42	32.1	52.90	0.99	27.2	38.63	25.96	68.35	20.73	77.94
2020 (7)	95	0.0	12.14	-25.61	16.67	2.33	48.01	-1.4	52.38	-2.55	19.62	-2.63	15.42	-23.85	11.65	-25.22
2019 (6)	95	0.0	16.32	-12.21	16.29	15.29	48.69	9.76	53.75	2.48	20.15	15.94	20.25	-6.77	15.58	-12.27
2018 (5)	95	0.0	18.59	95.27	14.13	-0.56	44.36	7.91	52.45	-1.65	17.38	4.38	21.72	77.45	17.76	95.38
2017 (4)	95	0.0	9.52	-42.13	14.21	-16.8	41.11	-7.95	53.33	-6.64	16.65	-17.78	12.24	-37.96	9.09	-42.18
2016 (3)	95	0.0	16.45	-18.2	17.08	3.45	44.66	-0.71	57.12	-0.54	20.25	0.05	19.73	-17.03	15.72	-18.25
2015 (2)	95	0.0	20.11	6.23	16.51	8.4	44.98	5.04	57.43	4.68	20.24	12.51	23.78	10.04	19.23	6.3
2014 (1)	95	1.06	18.93	30.64	15.23	18.8	42.82	13.58	54.86	0	17.99	20.25	21.61	29.09	18.09	29.58