景碩 3189 - 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)	469	3.08	3.08	1.17	-17.02	91.8	1.01	-6.48	531.25	1.17	-66.67	91.8	111.05	2.72	28.83	21.16	-4.43	-6.04	8.02	-5.87	38.04	7.89	-9.1	11.13	8.91	-3.26	77.84	5.49	-14.49	98.91	8.68	-11.07	6.9	7.89	-9.1	11.13	3.55	35.49	46.76
25Q4 (7)	455	0.0	0.22	1.41	88.0	356.36	1.08	100.0	244.0	3.51	67.14	3090.91	108.11	4.39	34.42	22.14	16.77	-20.73	8.52	40.59	21400.0	8.68	46.62	2311.11	9.21	46.66	30800.0	6.42	89.38	357.83	9.76	41.86	668.5	8.68	46.62	2311.11	6.33	44.67	37.50
25Q3 (6)	455	0.0	0.44	0.75	1.35	82.93	0.54	-25.0	440.0	2.10	55.56	218.18	103.56	8.28	26.34	18.96	-10.06	-35.44	6.06	-6.48	17.67	5.92	2.07	-0.5	6.28	1.29	48.82	3.39	0.3	83.24	6.88	6.17	0.29	5.92	2.07	-0.5	9.61	11.33	162.50
25Q2 (5)	455	0.0	0.44	0.74	21.31	270.0	0.72	350.0	1300.0	1.35	121.31	440.0	95.64	10.95	31.01	21.08	-6.39	-27.54	6.48	11.53	33.06	5.80	-18.31	0.52	6.2	23.75	74.65	3.38	22.46	279.78	6.48	-20.2	0.62	5.80	-18.31	0.52	-	-	0.00
25Q1 (4)	455	0.22	0.0	0.61	210.91	0.0	0.16	121.33	0.0	0.61	454.55	0.0	86.2	7.17	0.0	22.52	-19.37	0.0	5.81	14625.0	0.0	7.10	1872.22	0.0	5.01	16800.0	0.0	2.76	210.84	0.0	8.12	539.37	0.0	7.10	1872.22	0.0	-	-	0.00
24Q4 (3)	454	0.22	0.0	-0.55	-234.15	0.0	-0.75	-850.0	0.0	0.11	-83.33	0.0	80.43	-1.88	0.0	27.93	-4.9	0.0	-0.04	-100.78	0.0	0.36	-93.95	0.0	-0.03	-100.71	0.0	-2.49	-234.59	0.0	1.27	-81.49	0.0	0.36	-93.95	0.0	-	-	0.00
24Q3 (2)	453	0.0	0.0	0.41	105.0	0.0	0.10	266.67	0.0	0.66	164.0	0.0	81.97	12.29	0.0	29.37	0.96	0.0	5.15	5.75	0.0	5.95	3.12	0.0	4.22	18.87	0.0	1.85	107.87	0.0	6.86	6.52	0.0	5.95	3.12	0.0	-	-	0.00
24Q2 (1)	453	0.0	0.0	0.20	0.0	0.0	-0.06	0.0	0.0	0.25	0.0	0.0	73.0	0.0	0.0	29.09	0.0	0.0	4.87	0.0	0.0	5.77	0.0	0.0	3.55	0.0	0.0	0.89	0.0	0.0	6.44	0.0	0.0	5.77	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)
2026/6	42.24	0.57	32.26	236.01	29.79	124.96	N/A	-
2026/5	42.0	3.13	33.02	193.77	29.26	122.12	N/A	-
2026/4	40.72	3.37	26.75	151.77	28.26	112.16	N/A	-
2026/3	39.39	22.93	25.05	111.05	28.83	111.05	0.48	-
2026/2	32.04	-19.1	9.99	71.66	31.0	108.54	0.49	-
2026/1	39.61	7.38	54.94	39.61	54.94	111.71	0.48	主係因客戶訂單需求增加所致
2025/12	36.89	4.75	25.23	393.51	28.87	108.11	0.45	-
2025/11	35.21	-2.21	39.69	356.62	29.26	107.09	0.45	-
2025/10	36.01	0.41	39.76	321.41	28.21	106.09	0.46	-
2025/9	35.86	4.82	35.51	285.4	26.88	103.56	0.41	-
2025/8	34.21	2.18	19.69	249.53	25.73	99.63	0.43	-
2025/7	33.48	4.84	24.37	215.32	26.75	96.99	0.44	-
2025/6	31.94	1.14	33.02	181.83	27.2	95.64	0.45	-
2025/5	31.57	-1.72	25.72	149.9	26.02	95.2	0.45	-
2025/4	32.13	1.99	34.51	118.33	26.1	92.76	0.46	-
2025/3	31.5	8.13	28.93	86.2	23.23	86.2	0.44	-
2025/2	29.13	13.95	30.15	54.7	20.17	84.15	0.45	-
2025/1	25.57	-13.2	10.52	25.57	10.52	80.23	0.47	-
2024/12	29.46	16.85	20.19	305.35	13.79	80.43	0.37	-
2024/11	25.21	-2.17	-0.38	275.89	13.15	77.44	0.38	-
2024/10	25.77	-2.63	2.72	250.69	14.72	80.82	0.37	-
2024/9	26.47	-7.41	33.77	224.92	16.28	81.97	0.38	-
2024/8	28.58	6.17	34.03	198.45	14.28	79.51	0.4	-
2024/7	26.92	12.13	39.11	169.87	11.52	76.04	0.41	-
2024/6	24.01	-4.39	18.96	142.95	7.5	73.0	0.42	-
2024/5	25.11	5.13	10.1	118.94	5.45	73.43	0.41	-
2024/4	23.88	-2.23	10.4	93.83	4.27	70.7	0.43	-
2024/3	24.43	9.15	-6.1	69.94	2.34	69.94	N/A	-
2024/2	22.38	-3.23	6.08	45.51	7.53	70.02	N/A	-
2024/1	23.13	-5.61	8.97	23.13	8.97	72.94	N/A	-
2023/12	24.51	-3.15	-13.16	268.32	-36.77	74.89	N/A	-
2023/11	25.3	0.88	-15.7	243.81	-38.45	70.17	N/A	-
2023/10	25.08	26.78	-30.41	218.51	-40.32	66.19	N/A	-
2023/9	19.78	-7.23	-49.43	193.43	-41.4	60.46	N/A	-
2023/8	21.33	10.2	-44.87	173.64	-40.32	60.86	N/A	-
2023/7	19.35	-4.1	-48.57	152.32	-39.63	62.34	N/A	-
2023/6	20.18	-11.51	-48.39	132.97	-38.06	64.62	N/A	-
2023/5	22.81	5.42	-39.9	112.79	-35.76	70.46	N/A	-
2023/4	21.63	-16.85	-42.27	89.98	-34.62	68.75	N/A	-
2023/3	26.02	23.32	-30.51	68.34	-31.75	68.34	N/A	-
2023/2	21.1	-0.6	-27.5	42.32	-32.49	70.55	N/A	-
2023/1	21.23	-24.78	-36.81	21.23	-36.81	79.47	N/A	-
2022/12	28.22	-5.98	-10.98	424.41	18.97	94.29	N/A	-
2022/11	30.02	-16.71	-14.09	396.19	21.89	105.19	N/A	-
2022/10	36.05	-7.87	9.6	366.17	26.23	113.86	N/A	-
2022/9	39.13	1.13	16.72	330.12	28.35	115.44	N/A	-
2022/8	38.69	2.82	17.32	291.0	30.1	115.42	N/A	-
2022/7	37.63	-3.77	20.68	252.31	32.31	114.68	N/A	-
2022/6	39.1	3.03	25.38	214.68	34.58	114.54	N/A	-
2022/5	37.95	1.25	32.02	175.58	36.81	112.88	N/A	-
2022/4	37.48	0.08	37.18	137.62	38.2	104.03	N/A	-
2022/3	37.45	28.68	39.71	100.14	38.58	100.14	N/A	-
2022/2	29.1	-13.37	43.15	62.69	37.92	94.4	N/A	-
2022/1	33.59	5.95	33.68	33.59	33.68	100.25	N/A	-
2021/12	31.71	-9.27	25.67	356.73	31.64	99.54	N/A	-
2021/11	34.95	6.26	36.33	325.02	32.25	101.35	N/A	-
2021/10	32.89	-1.88	33.58	290.08	31.77	99.39	N/A	-
2021/9	33.52	1.64	47.18	257.19	31.55	97.68	N/A	-
2021/8	32.98	5.76	47.69	223.67	29.49	0.0	N/A	-
2021/7	31.18	-0.02	32.01	190.69	26.78	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)	455	0.22	3.49	3072.73	2.51	0	393.51	28.87	21.13	-25.57	6.78	88.86	6.91	58.49	26.7	143.84	30.87	92.58	15.96	3157.14
2024 (4)	454	0.44	0.11	10.0	-0.98	0	305.35	13.8	28.39	12.75	3.59	-7.47	4.36	0.0	10.95	5.09	16.03	12.41	0.49	2.08
2023 (3)	452	0.22	0.10	-99.34	-0.72	0	268.32	-36.78	25.18	-31.98	3.88	-82.8	4.36	-76.67	10.42	-89.12	14.26	-85.87	0.48	-99.31
2022 (2)	451	0.0	15.07	77.09	13.78	74.65	424.41	18.97	37.02	25.45	22.56	60.8	18.69	48.45	95.76	91.33	100.92	95.43	69.77	80.8
2021 (1)	451	0.22	8.51	609.17	7.89	387.04	356.73	31.64	29.51	0	14.03	0	12.59	0	50.05	273.23	51.64	359.84	38.59	611.99