鈊象 3293 - 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)	282	11.18	5.37	19.96	10.47	7.72	18.57	11.18	-70.97	19.96	62.65	10.05	16.91	97.82	0.25	0.14	58.29	-1.75	2.05	50.31	-4.17	2.65	36.52	8.11	19.31	31.52	5.45	19.98	61.48	-3.5	3.03	50.31	-4.17	2.65	7.90	6.27	8.16
25Q4 (7)	282	10.61	7.17	16.21	9.72	8.6	18.54	38.51	38.03	19.82	56.93	5.74	12.47	97.58	0.32	1.14	59.33	3.13	4.88	52.50	1.25	3.35	33.78	9.04	17.95	29.89	7.09	16.21	63.71	1.94	3.27	52.50	1.25	3.35	0.98	10.62	-4.76
25Q3 (6)	282	9.90	14.06	28.4	8.95	-18.12	13.43	27.90	55.0	21.2	53.84	-3.79	14.6	97.27	-0.56	0.84	57.53	-8.78	0.79	51.85	18.7	12.08	30.98	-12.24	15.51	27.91	14.15	28.38	62.50	20.87	11.63	51.85	18.7	12.08	0.31	3.60	2.83
25Q2 (5)	282	8.68	-6.87	7.43	10.93	23.78	44.77	18.00	93.13	17.65	55.96	4.42	22.32	97.82	0.14	1.72	63.07	10.42	12.58	43.68	-10.88	-12.2	35.3	15.32	37.73	24.45	-6.93	7.43	51.71	-13.34	-12.74	43.68	-10.88	-12.2	-	-	0.00
25Q1 (4)	282	9.32	2.08	0.0	8.83	7.68	0.0	9.32	-71.0	0.0	53.59	5.87	0.0	97.68	1.24	0.0	57.12	0.97	0.0	49.01	-3.52	0.0	30.61	6.88	0.0	26.27	2.14	0.0	59.67	-3.27	0.0	49.01	-3.52	0.0	-	-	0.00
24Q4 (3)	282	9.13	18.42	0.0	8.20	3.93	0.0	32.14	39.62	0.0	50.62	7.75	0.0	96.48	0.02	0.0	56.57	-0.89	0.0	50.80	9.81	0.0	28.64	6.79	0.0	25.72	18.31	0.0	61.69	10.18	0.0	50.80	9.81	0.0	-	-	0.00
24Q3 (2)	282	7.71	-4.58	0.0	7.89	4.5	0.0	23.02	50.46	0.0	46.98	2.69	0.0	96.46	0.3	0.0	57.08	1.89	0.0	46.26	-7.02	0.0	26.82	4.64	0.0	21.74	-4.48	0.0	55.99	-5.52	0.0	46.26	-7.02	0.0	-	-	0.00
24Q2 (1)	282	8.08	0.0	0.0	7.55	0.0	0.0	15.30	0.0	0.0	45.75	0.0	0.0	96.17	0.0	0.0	56.02	0.0	0.0	49.75	0.0	0.0	25.63	0.0	0.0	22.76	0.0	0.0	59.26	0.0	0.0	49.75	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)
2026/6	21.66	2.0	17.17	126.78	15.72	64.13	N/A	4.94	27.67	-
2026/5	21.24	0.02	11.95	105.12	15.42	64.4	N/A	4.56	22.72	-
2026/4	21.23	-3.19	14.73	83.88	16.34	64.0	N/A	4.5	18.16	-
2026/3	21.93	5.26	17.8	62.65	16.89	62.65	0.02	5.04	13.67	-
2026/2	20.84	4.81	19.24	40.71	16.4	60.23	0.02	4.27	8.62	-
2026/1	19.88	1.84	13.57	19.88	13.57	58.04	0.03	4.35	4.35	-
2025/12	19.52	4.67	14.11	220.33	19.01	56.93	0.03	4.36	46.44	-
2025/11	18.65	-0.62	11.56	200.81	19.51	55.37	0.03	4.33	42.08	-
2025/10	18.76	4.5	11.66	182.16	20.38	54.89	0.03	4.18	37.75	-
2025/9	17.95	-1.21	13.51	163.4	21.47	53.84	0.03	3.74	33.57	-
2025/8	18.18	2.63	13.48	145.44	22.53	54.37	0.03	4.21	29.83	-
2025/7	17.71	-4.21	16.9	127.27	23.95	55.17	0.03	3.99	25.62	-
2025/6	18.49	-2.54	18.95	109.56	25.17	55.96	0.03	3.71	21.63	-
2025/5	18.97	2.51	20.66	91.07	26.51	56.09	0.03	3.07	17.92	-
2025/4	18.51	-0.59	27.71	72.1	28.14	54.6	0.03	3.49	14.85	-
2025/3	18.62	6.54	26.57	53.59	28.29	53.59	0.03	4.25	11.36	-
2025/2	17.47	-0.16	25.21	34.98	29.23	52.08	0.03	3.71	7.11	-
2025/1	17.5	2.33	33.5	17.5	33.5	51.32	0.03	3.4	3.4	-
2024/12	17.1	2.33	29.12	185.13	30.59	50.62	0.03	3.79	38.9	-
2024/11	16.71	-0.53	35.38	168.02	30.74	49.33	0.03	3.68	35.11	-
2024/10	16.8	6.23	36.47	151.31	30.25	48.64	0.03	3.61	31.43	-
2024/9	15.82	-1.24	31.02	134.51	29.51	46.98	0.03	3.13	27.82	-
2024/8	16.02	5.72	30.41	118.69	29.31	46.71	0.03	2.87	24.68	-
2024/7	15.15	-2.52	32.02	102.67	29.14	46.41	0.03	3.33	21.81	-
2024/6	15.54	-1.14	32.89	87.53	28.66	45.75	0.03	3.26	18.48	-
2024/5	15.72	8.49	35.56	71.98	27.78	44.92	0.03	3.16	15.22	-
2024/4	14.49	-1.48	26.02	56.26	25.76	43.15	0.03	3.2	12.06	-
2024/3	14.71	5.4	31.81	41.77	25.67	41.77	N/A	3.27	8.86	-
2024/2	13.95	6.44	31.79	27.06	22.57	40.31	N/A	2.77	5.59	-
2024/1	13.11	-1.02	14.07	13.11	14.07	38.7	N/A	2.82	2.82	-
2023/12	13.25	7.29	20.2	141.76	18.64	37.9	N/A	2.39	27.55	-
2023/11	12.35	0.26	20.64	128.51	18.48	36.73	N/A	1.85	25.16	-
2023/10	12.31	1.99	18.18	116.17	18.26	36.67	N/A	2.47	23.32	-
2023/9	12.07	-1.7	20.44	103.85	18.27	35.83	N/A	2.53	20.85	-
2023/8	12.28	7.03	21.47	91.78	17.99	35.45	N/A	2.58	18.32	-
2023/7	11.47	-1.88	17.56	79.5	17.47	34.76	N/A	2.4	15.74	-
2023/6	11.69	0.84	30.7	68.03	17.45	34.79	N/A	2.47	13.34	-
2023/5	11.6	0.86	15.85	56.33	15.03	34.25	N/A	2.26	10.88	-
2023/4	11.5	3.04	17.65	44.74	14.82	33.24	N/A	2.35	8.62	-
2023/3	11.16	5.38	10.18	33.24	13.87	33.24	N/A	2.21	6.27	-
2023/2	10.59	-7.86	11.89	22.08	15.83	33.1	N/A	2.17	4.06	-
2023/1	11.49	4.28	19.72	11.49	19.72	32.74	N/A	1.89	1.89	-
2022/12	11.02	7.69	23.61	119.48	5.86	31.67	N/A	2.14	23.14	-
2022/11	10.23	-1.78	11.66	108.46	4.34	30.67	N/A	1.36	21.0	-
2022/10	10.42	3.93	2.05	98.23	3.63	30.55	N/A	2.05	19.64	-
2022/9	10.02	-0.85	8.6	87.81	3.82	29.89	N/A	2.39	17.58	-
2022/8	10.11	3.59	4.75	77.79	3.24	28.82	N/A	2.08	15.2	-
2022/7	9.76	9.08	0.72	67.68	3.02	28.72	N/A	1.96	13.12	-
2022/6	8.95	-10.61	-6.87	57.92	3.41	28.73	N/A	1.86	11.16	-
2022/5	10.01	2.42	3.9	48.97	5.55	29.91	N/A	1.66	9.3	-
2022/4	9.77	-3.49	5.92	38.96	5.98	29.36	N/A	2.03	7.64	-
2022/3	10.13	7.01	1.86	29.19	6.0	29.19	N/A	2.17	5.6	-
2022/2	9.46	-1.42	3.08	19.06	8.34	27.98	N/A	1.76	3.43	-
2022/1	9.6	7.68	14.06	9.6	14.06	27.68	N/A	1.67	1.67	-
2021/12	8.91	-2.72	9.87	112.86	33.94	28.29	N/A	1.54	20.23	-
2021/11	9.16	-10.23	23.47	103.94	36.5	28.6	N/A	1.69	18.69	-
2021/10	10.21	10.61	32.35	94.78	37.91	29.09	N/A	1.8	17.01	-
2021/9	9.23	-4.37	21.41	84.57	38.61	28.57	N/A	1.72	15.2	-
2021/8	9.65	-0.39	31.34	75.34	41.06	0.0	N/A	1.69	13.48	-
2021/7	9.69	0.85	28.57	65.69	42.61	0.0	N/A	1.82	11.79	-

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)	282	0.0	37.85	19.1	38.42	28.62	220.33	19.01	97.59	1.13	59.30	6.31	49.25	0.67	130.66	26.52	130.83	19.36	108.52	19.81
2024 (4)	282	100.0	31.78	-28.66	29.87	35.96	185.13	30.59	96.50	0.47	55.78	4.95	48.92	7.92	103.27	37.07	109.61	41.16	90.58	40.96
2023 (3)	141	0.0	44.55	18.01	21.97	24.83	141.76	18.65	96.05	0.02	53.15	5.75	45.33	-1.2	75.34	25.46	77.65	19.1	64.26	17.31
2022 (2)	141	101.43	37.75	-42.18	17.60	2.44	119.48	5.87	96.03	0.1	50.26	-2.43	45.88	9.37	60.05	3.29	65.2	14.33	54.78	15.69
2021 (1)	70	0.0	65.29	37.51	17.18	35.49	112.86	33.94	95.93	0	51.51	0	41.95	0	58.14	37.25	57.03	40.12	47.35	38.9