光罩 2338 - 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)	288	20.0	34.58	0.52	134.44	143.33	-0.01	96.15	96.67	0.52	110.66	143.33	15.39	12.34	-5.47	17.55	225.0	56.84	0.93	106.28	111.05	10.29	131.28	151.76	0.14	106.9	110.22	1.5	141.32	158.37	10.96	130.61	157.78	10.29	131.28	151.76	3.41	-4.56	65.58
25Q4 (7)	240	-6.25	12.15	-1.51	-143.55	53.68	-0.26	35.0	-550.0	-4.88	-37.08	-120.81	13.7	-5.52	-28.57	5.40	-24.05	-70.72	-14.81	-37.77	-14710.0	-32.90	-136.86	16.69	-2.03	-30.13	-10050.0	-3.63	-129.75	47.92	-35.80	-163.04	0.0	-32.90	-136.86	16.69	-7.17	-38.53	17.50
25Q3 (6)	256	19.63	19.63	-0.62	66.49	35.42	-0.40	0	-170.18	-3.56	-16.72	-439.05	14.5	-8.81	-19.27	7.11	-1.25	-64.29	-10.75	-51.62	-308.33	-13.89	55.95	17.66	-1.56	-38.05	-267.74	-1.58	60.1	22.93	-13.61	57.35	11.68	-13.89	55.95	17.66	-5.57	6.16	50.00
25Q2 (5)	214	0.0	0.0	-1.85	-54.17	-60.87	-0.00	100.0	-100.0	-3.05	-154.17	-251.74	15.9	-2.33	-20.42	7.20	-35.66	-62.18	-7.09	15.8	-196.86	-31.53	-58.6	-97.06	-1.13	17.52	-177.4	-3.96	-54.09	-61.63	-31.91	-68.21	-91.42	-31.53	-58.6	-97.06	-	-	0.00
25Q1 (4)	214	0.0	0.0	-1.20	63.19	0.0	-0.30	-650.0	0.0	-1.20	45.7	0.0	16.28	-15.12	0.0	11.19	-39.32	0.0	-8.42	-8320.0	0.0	-19.88	49.66	0.0	-1.37	-6750.0	0.0	-2.57	63.13	0.0	-18.97	47.01	0.0	-19.88	49.66	0.0	-	-	0.00
24Q4 (3)	214	0.0	0.0	-3.26	-239.58	0.0	-0.04	-107.02	0.0	-2.21	-310.48	0.0	19.18	6.79	0.0	18.44	-7.38	0.0	-0.10	-101.94	0.0	-39.49	-134.08	0.0	-0.02	-102.15	0.0	-6.97	-240.0	0.0	-35.80	-132.32	0.0	-39.49	-134.08	0.0	-	-	0.00
24Q3 (2)	214	0.0	0.0	-0.96	16.52	0.0	0.57	-29.63	0.0	1.05	-47.76	0.0	17.96	-10.11	0.0	19.91	4.57	0.0	5.16	-29.51	0.0	-16.87	-5.44	0.0	0.93	-36.3	0.0	-2.05	16.33	0.0	-15.41	7.56	0.0	-16.87	-5.44	0.0	-	-	0.00
24Q2 (1)	214	0.0	0.0	-1.15	0.0	0.0	0.81	0.0	0.0	2.01	0.0	0.0	19.98	0.0	0.0	19.04	0.0	0.0	7.32	0.0	0.0	-16.00	0.0	0.0	1.46	0.0	0.0	-2.45	0.0	0.0	-16.67	0.0	0.0	-16.00	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	4.87	-10.21	-6.58	20.26	-5.75	14.89	N/A	-
2026/3	5.43	18.09	-0.52	15.39	-5.48	15.39	0.27	-
2026/2	4.59	-14.38	-14.49	9.96	-7.98	14.74	0.29	-
2026/1	5.37	12.39	-1.56	5.37	-1.56	14.73	0.29	-
2025/12	4.77	4.04	-26.79	60.38	-20.14	13.7	0.31	-
2025/11	4.59	5.87	-27.02	55.61	-19.52	13.16	0.32	-
2025/10	4.33	2.37	-31.93	51.02	-18.77	14.0	0.3	-
2025/9	4.23	-22.02	-33.68	46.68	-17.28	14.5	0.45	-
2025/8	5.43	12.2	-2.64	42.45	-15.19	15.35	0.43	-
2025/7	4.84	-4.82	-19.29	37.02	-16.76	15.52	0.42	-
2025/6	5.09	-9.18	-21.92	32.18	-16.37	15.9	0.43	-
2025/5	5.6	7.37	-20.93	27.09	-15.24	16.27	0.42	-
2025/4	5.21	-4.38	-18.3	21.49	-13.62	16.04	0.43	-
2025/3	5.45	1.49	-14.53	16.28	-12.0	16.28	0.45	-
2025/2	5.37	-1.43	2.24	10.83	-10.67	17.35	0.42	-
2025/1	5.45	-16.41	-20.56	5.45	-20.56	18.26	0.4	-
2024/12	6.52	3.71	1.05	75.62	5.02	19.18	0.38	-
2024/11	6.29	-1.25	0.91	69.1	5.41	19.04	0.38	-
2024/10	6.37	-0.25	3.91	62.81	5.88	18.33	0.39	-
2024/9	6.38	14.47	-15.45	56.44	6.11	17.96	0.49	-
2024/8	5.58	-6.99	-3.89	50.05	9.68	18.09	0.48	-
2024/7	6.0	-7.92	-3.19	44.48	11.66	19.59	0.45	-
2024/6	6.51	-8.03	8.52	38.48	14.4	19.98	0.4	-
2024/5	7.08	10.94	12.22	31.97	15.67	19.85	0.41	-
2024/4	6.38	0.02	12.25	24.88	16.7	18.02	0.45	-
2024/3	6.38	21.43	16.18	18.5	18.32	18.5	N/A	-
2024/2	5.26	-23.42	-3.56	12.12	19.47	18.57	N/A	-
2024/1	6.86	6.33	46.24	6.86	46.24	19.55	N/A	-
2023/12	6.45	3.57	7.58	72.0	-6.99	18.81	N/A	-
2023/11	6.23	1.68	-10.19	65.54	-8.21	19.91	N/A	-
2023/10	6.13	-18.85	-9.5	59.31	-8.0	19.48	N/A	-
2023/9	7.55	30.12	7.86	53.18	-7.82	19.55	N/A	-
2023/8	5.8	-6.3	-16.76	45.63	-9.99	18.0	N/A	-
2023/7	6.19	3.21	-7.67	39.83	-8.91	18.51	N/A	-
2023/6	6.0	-4.9	-9.93	33.63	-9.13	18.0	N/A	-
2023/5	6.31	10.97	0.2	27.63	-8.96	17.49	N/A	-
2023/4	5.69	3.52	-18.55	21.32	-11.36	16.63	N/A	-
2023/3	5.49	0.78	-9.55	15.64	-8.42	15.64	N/A	-
2023/2	5.45	16.13	0.05	10.14	-7.8	16.14	N/A	-
2023/1	4.69	-21.77	-15.52	4.69	-15.52	17.63	N/A	-
2022/12	6.0	-13.54	13.69	77.41	27.37	19.71	N/A	-
2022/11	6.94	2.46	13.24	71.41	28.67	20.71	N/A	-
2022/10	6.77	-3.27	21.26	64.47	30.59	20.75	N/A	-
2022/9	7.0	0.41	25.68	57.7	31.78	20.68	N/A	-
2022/8	6.97	3.91	29.47	50.7	32.67	20.35	N/A	-
2022/7	6.71	0.69	30.33	43.73	33.19	19.67	N/A	-
2022/6	6.66	5.81	28.21	37.02	33.72	19.94	N/A	-
2022/5	6.3	-9.79	27.89	30.35	35.0	19.35	N/A	-
2022/4	6.98	14.96	45.46	24.06	36.99	18.5	N/A	-
2022/3	6.07	11.49	43.56	17.07	33.8	17.07	N/A	-
2022/2	5.45	-1.94	35.18	11.0	28.97	16.28	N/A	-
2022/1	5.56	5.28	23.4	5.56	23.4	16.96	N/A	-
2021/12	5.28	-13.88	23.08	60.77	30.22	16.99	N/A	-
2021/11	6.13	9.72	33.01	55.5	30.94	17.28	N/A	-
2021/10	5.58	0.23	32.5	49.37	30.69	16.54	N/A	-
2021/9	5.57	3.44	41.65	43.79	30.47	16.1	N/A	-
2021/8	5.39	4.59	49.48	38.22	28.98	15.73	N/A	-
2021/7	5.15	-0.94	29.36	32.83	26.14	15.27	N/A	-
2021/6	5.2	5.54	34.08	27.68	25.56	0.0	N/A	-
2021/5	4.92	2.59	37.93	22.48	23.75	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)	241	12.62	-4.88	0	-0.97	0	60.38	-20.15	7.85	-58.24	-10.08	0	-24.46	0	-6.08	0	-15.04	0	-11.74	0
2024 (4)	214	2.39	-2.21	0	1.44	-37.93	75.62	5.03	18.80	-26.3	2.93	-71.83	-10.39	0	2.21	-70.49	-6.66	0	-4.73	0
2023 (3)	209	0.0	1.65	-47.12	2.32	-47.75	72.0	-6.99	25.51	-5.9	10.40	-35.52	2.28	-60.42	7.49	-39.98	4.46	-33.83	3.66	-48.01
2022 (2)	209	-0.48	3.12	-41.9	4.44	190.2	77.41	27.38	27.11	16.9	16.13	125.91	5.76	-58.68	12.48	187.56	6.74	-40.83	7.04	-38.62
2021 (1)	210	2.44	5.37	62.73	1.53	10.87	60.77	30.21	23.19	0	7.14	0	13.94	0	4.34	26.16	11.39	80.51	11.47	67.69