先益 3531 - 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)	61	0.19	-87.66	216.67	0.85	39.34	51.79	2.43	8.0	-19.54	4.9	-24.5	-2.78	21.12	0.28	24.16	0.55	-5.17	34.15	0.11	-88.3	175.0	2.75	-84.49	32.85	2.67	-81.34	175.26	4.38	19.41	1494.67
23Q3 (19)	61	1.54	126.47	23.2	0.61	2950.0	1320.0	2.25	221.43	-23.99	6.49	33.26	9.81	21.06	26.03	26.87	0.58	383.33	190.0	0.94	123.81	23.68	17.73	61.04	6.49	14.31	74.3	10.42	19.91	1713.23	1575.00
23Q2 (18)	61	0.68	3300.0	-36.45	0.02	200.0	-93.94	0.70	3400.0	-59.3	4.87	6.56	-20.81	16.71	16.36	-9.28	0.12	300.0	-67.57	0.42	4100.0	-35.38	11.01	1123.33	-17.59	8.21	16520.0	-21.66	-1.39	1616.66	48.22
23Q1 (17)	61	0.02	-66.67	-96.92	-0.02	-103.57	33.33	0.02	-99.34	-96.92	4.57	-9.33	-14.1	14.36	-15.58	-4.71	0.03	-92.68	-62.5	0.01	-75.0	-97.5	0.90	-56.52	-90.54	-0.05	-105.15	-100.69	-12.03	-80.94	558.22
22Q4 (16)	61	0.06	-95.2	-92.41	0.56	1220.0	-8.2	3.02	2.03	118.84	5.04	-14.72	-11.73	17.01	2.47	-5.5	0.41	105.0	17.14	0.04	-94.74	-91.84	2.07	-87.57	-74.79	0.97	-92.52	-88.02	-9.31	-39.19	552.42
22Q3 (15)	61	1.25	16.82	190.7	-0.05	-115.15	-116.13	2.96	72.09	401.69	5.91	-3.9	11.51	16.60	-9.88	-4.65	0.2	-45.95	-23.08	0.76	16.92	192.31	16.65	24.63	165.55	12.96	23.66	166.12	5.85	40.72	542.42
22Q2 (14)	61	1.07	64.62	2040.0	0.33	1200.0	-15.38	1.72	164.62	975.0	6.15	15.6	20.83	18.42	22.23	11.43	0.37	362.5	76.19	0.65	62.5	2066.67	13.36	40.48	12045.45	10.48	44.55	6064.71	4.38	23.45	547.54
22Q1 (13)	61	0.65	-17.72	490.91	-0.03	-104.92	-160.0	0.65	-52.9	490.91	5.32	-6.83	17.44	15.07	-16.28	1.48	0.08	-77.14	100.0	0.4	-18.37	471.43	9.51	15.83	452.91	7.25	-10.49	647.42	0.46	33.00	-4.08
21Q4 (12)	61	0.79	83.72	75.56	0.61	96.77	38.64	1.38	133.9	64.29	5.71	7.74	16.53	18.00	3.39	-14.24	0.35	34.62	-14.63	0.49	88.46	81.48	8.21	30.94	-0.73	8.10	66.32	58.2	5.94	421.86	38.13
21Q3 (11)	61	0.43	760.0	230.77	0.31	-20.51	3.33	0.59	268.75	51.28	5.3	4.13	19.37	17.41	5.32	-10.76	0.26	23.81	13.04	0.26	766.67	225.0	6.27	5600.0	108.31	4.87	2764.71	260.74	8.24	352.73	329.75
21Q2 (10)	61	0.05	-54.55	-78.26	0.39	680.0	39.29	0.16	45.45	-38.46	5.09	12.36	27.89	16.53	11.31	-19.64	0.21	425.0	23.53	0.03	-57.14	-78.57	0.11	-93.6	-96.97	0.17	-82.47	-94.24	2.40	-65.06	295.68
21Q1 (9)	61	0.11	-75.56	266.67	0.05	-88.64	162.5	0.11	-86.9	266.67	4.53	-7.55	24.11	14.85	-29.25	-4.99	0.04	-90.24	233.33	0.07	-74.07	250.0	1.72	-79.2	40.98	0.97	-81.05	540.91	1.40	85.30	-20.98
20Q4 (8)	61	0.45	246.15	-45.12	0.44	46.67	-8.33	0.84	115.38	-63.32	4.9	10.36	0.41	20.99	7.59	-10.83	0.41	78.26	5.13	0.27	237.5	-46.0	8.27	174.75	-32.38	5.12	279.26	-46.94	10.96	101.34	26.91
20Q3 (7)	61	0.13	-43.48	-76.79	0.30	7.14	-46.43	0.39	50.0	-73.47	4.44	11.56	-14.62	19.51	-5.15	-10.79	0.23	35.29	-41.03	0.08	-42.86	-77.14	3.01	-17.08	-61.16	1.35	-54.24	-78.16	10.30	311.59	228.57
20Q2 (6)	61	0.23	666.67	-54.9	0.28	450.0	-28.21	0.26	766.67	-71.43	3.98	9.04	-19.43	20.57	31.61	0.29	0.17	666.67	-43.33	0.14	600.0	-54.84	3.63	197.54	-51.6	2.95	1440.91	-50.08	-8.08	285.16	166.66
20Q1 (5)	61	0.03	-96.34	-92.5	-0.08	-116.67	-366.67	0.03	-98.69	-92.5	3.65	-25.2	-8.75	15.63	-33.6	-15.74	-0.03	-107.69	-160.0	0.02	-96.0	-91.67	1.22	-90.02	-82.03	-0.22	-102.28	-103.96	-	-	0.00
19Q4 (4)	61	0.82	46.43	0.0	0.48	-14.29	0.0	2.29	55.78	0.0	4.88	-6.15	0.0	23.54	7.64	0.0	0.39	0.0	0.0	0.5	42.86	0.0	12.23	57.81	0.0	9.65	56.15	0.0	-	-	0.00
19Q3 (3)	61	0.56	9.8	0.0	0.56	43.59	0.0	1.47	61.54	0.0	5.2	5.26	0.0	21.87	6.63	0.0	0.39	30.0	0.0	0.35	12.9	0.0	7.75	3.33	0.0	6.18	4.57	0.0	-	-	0.00
19Q2 (2)	61	0.51	27.5	0.0	0.39	1200.0	0.0	0.91	127.5	0.0	4.94	23.5	0.0	20.51	10.57	0.0	0.3	500.0	0.0	0.31	29.17	0.0	7.50	10.46	0.0	5.91	6.49	0.0	-	-	0.00
19Q1 (1)	61	0.40	0.0	0.0	0.03	0.0	0.0	0.40	0.0	0.0	4.0	0.0	0.0	18.55	0.0	0.0	0.05	0.0	0.0	0.24	0.0	0.0	6.79	0.0	0.0	5.55	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	1.5	39.67	-15.42	4.18	-8.59	4.18	N/A	-
2024/2	1.08	-32.7	-21.53	2.68	-4.24	4.27	N/A	-
2024/1	1.6	0.41	12.42	1.6	12.42	4.9	N/A	-
2023/12	1.59	-6.87	-1.36	20.84	-7.03	4.91	0.8	-
2023/11	1.71	6.72	-2.56	19.24	-7.47	5.39	0.73	-
2023/10	1.6	-22.81	-4.27	17.53	-7.92	5.95	0.66	-
2023/9	2.08	-8.58	3.32	15.93	-8.27	6.49	0.54	-
2023/8	2.27	6.13	28.82	13.86	-9.79	6.11	0.57	-
2023/7	2.14	25.74	0.3	11.58	-14.8	5.58	0.63	-
2023/6	1.7	-2.18	-20.0	9.44	-17.61	4.87	0.66	-
2023/5	1.74	21.54	-20.13	7.74	-17.06	4.95	0.65	-
2023/4	1.43	-19.46	-22.29	6.0	-16.13	4.58	0.71	-
2023/3	1.78	29.57	-5.57	4.57	-14.0	4.57	0.74	-
2023/2	1.37	-3.57	5.05	2.79	-18.62	4.41	0.76	-
2023/1	1.42	-11.9	-33.14	1.42	-33.14	4.79	0.7	-
2022/12	1.61	-7.99	-17.27	22.41	8.67	5.04	0.79	-
2022/11	1.76	4.85	-11.57	20.8	11.38	5.44	0.73	-
2022/10	1.67	-16.68	-5.72	19.04	14.11	5.45	0.73	-
2022/9	2.01	13.96	23.67	17.37	16.47	5.91	0.68	-
2022/8	1.76	-17.36	-12.29	15.36	15.6	6.02	0.67	-
2022/7	2.13	0.27	28.42	13.6	20.57	6.44	0.62	-
2022/6	2.13	-2.33	27.24	11.46	19.21	6.15	0.68	-
2022/5	2.18	18.25	26.86	9.34	17.52	5.9	0.7	-
2022/4	1.84	-2.13	8.6	7.16	14.95	5.03	0.83	-
2022/3	1.88	44.15	32.74	5.32	17.32	5.32	0.75	-
2022/2	1.31	-38.63	14.04	3.43	10.3	5.39	0.74	-
2022/1	2.13	9.01	8.12	2.13	8.12	6.06	0.65	-
2021/12	1.95	-1.66	26.6	20.62	21.46	5.71	0.67	-
2021/11	1.98	11.78	16.06	18.67	20.95	5.38	0.71	-
2021/10	1.78	9.28	7.12	16.69	21.56	5.41	0.71	-
2021/9	1.62	-19.17	0.38	14.91	23.54	5.3	0.63	-
2021/8	2.01	20.99	51.09	13.29	27.13	5.34	0.63	去年本月因受疫情影響造成營收減少所致。
2021/7	1.66	-0.64	11.21	11.28	23.64	5.05	0.66	-
2021/6	1.67	-2.62	40.95	9.62	26.07	5.08	0.63	-
2021/5	1.72	1.24	29.73	7.94	23.33	4.83	0.66	-
2021/4	1.7	19.61	15.49	6.23	21.68	4.26	0.75	-
2021/3	1.42	23.84	16.08	4.53	24.17	4.53	0.74	-
2021/2	1.14	-41.82	12.45	3.11	28.24	4.65	0.72	-
2021/1	1.97	27.65	39.65	1.97	39.65	5.22	0.64	-
2020/12	1.54	-9.85	4.52	16.98	-10.67	4.91	0.66	-
2020/11	1.71	3.17	1.15	15.44	-11.95	4.99	0.65	-
2020/10	1.66	2.4	-2.95	13.73	-13.35	4.61	0.7	-
2020/9	1.62	21.66	-9.17	12.07	-14.6	4.44	0.58	-
2020/8	1.33	-10.94	-26.77	10.45	-15.39	4.01	0.64	-
2020/7	1.49	25.93	-6.3	9.12	-13.42	4.0	0.64	-
2020/6	1.19	-10.37	-30.09	7.63	-14.69	3.98	0.67	-
2020/5	1.32	-9.86	-20.59	6.44	-11.09	4.01	0.66	-
2020/4	1.47	20.22	-7.05	5.12	-8.25	3.71	0.71	-
2020/3	1.22	19.97	-14.14	3.65	-8.72	3.65	0.72	-
2020/2	1.02	-27.75	25.11	2.43	-5.72	3.9	0.67	-
2020/1	1.41	-4.45	-19.97	1.41	-19.97	4.57	0.57	-
2019/12	1.47	-12.75	5.73	19.01	3.11	4.87	0.57	-
2019/11	1.69	-1.02	5.22	17.53	2.9	5.18	0.54	-
2019/10	1.71	-4.15	4.6	15.84	2.66	5.31	0.53	-
2019/9	1.78	-1.91	14.07	14.13	2.43	5.19	0.5	-
2019/8	1.82	13.96	7.83	12.35	0.94	5.11	0.51	-
2019/7	1.59	-6.05	-7.12	10.53	-0.15	4.96	0.52	-
2019/6	1.7	1.8	10.13	8.94	1.19	4.94	0.55	-
2019/5	1.67	5.5	5.54	7.24	-0.68	0.0	N/A	-
2019/4	1.58	11.05	4.1	5.58	-2.41	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)	61	2.41	-18.86	1.49	86.25	20.84	-7.01	18.59	10.46	1.28	20.75	1.86	-22.82	1.49	-19.46
2022 (9)	61	2.97	116.79	0.80	-41.18	22.41	8.63	16.83	0.18	1.06	23.26	2.41	173.86	1.85	117.65
2021 (8)	61	1.37	65.06	1.36	46.24	20.63	21.5	16.80	-13.18	0.86	8.86	0.88	20.55	0.85	66.67
2020 (7)	61	0.83	-63.11	0.93	-37.16	16.98	-10.73	19.35	-8.94	0.79	-30.7	0.73	-55.49	0.51	-63.57
2019 (6)	61	2.25	65.44	1.48	76.19	19.02	3.2	21.25	4.83	1.14	50.0	1.64	49.09	1.4	64.71
2018 (5)	61	1.36	-50.0	0.84	-65.85	18.43	-5.49	20.27	-17.3	0.76	-57.06	1.1	-43.88	0.85	-49.7
2017 (4)	61	2.72	77.78	2.46	66.22	19.5	14.04	24.51	6.57	1.77	58.04	1.96	67.52	1.69	77.89
2016 (3)	61	1.53	410.0	1.48	4833.33	17.1	-2.51	23.00	32.11	1.12	522.22	1.17	244.12	0.95	400.0
2015 (2)	61	0.30	-18.92	0.03	0	17.54	-10.46	17.41	6.09	0.18	-14.29	0.34	-27.66	0.19	-17.39
2014 (1)	61	0.37	-82.79	-0.05	0	19.59	-1.46	16.41	0	0.21	-79.0	0.47	-65.19	0.23	-82.71