佳醫 4104 - 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)	156	0.0	5.41	1.21	2.54	14.15	0.63	65.79	5.0	4.80	33.7	6.67	21.85	8.17	11.31	20.44	2.61	-1.73	1.94	24.36	19.75	1.88	2.73	18.99	13.01	-6.27	13.13	10.68	-3.44	12.54	4.04	1.70	23.32
23Q3 (19)	156	5.41	5.41	1.18	0.85	-13.24	0.38	-19.15	0.0	3.59	41.9	4.36	20.2	-0.1	9.72	19.92	-3.16	0.45	1.56	-12.85	14.71	1.83	5.78	-9.41	13.88	1.02	-8.08	11.06	2.03	-11.16	0.35	-6.56	-9.57
23Q2 (18)	148	0.0	4.96	1.17	-13.97	18.18	0.47	0.0	2.17	2.53	86.03	16.06	20.22	0.8	20.79	20.57	1.93	-3.88	1.79	3.47	24.31	1.73	-14.36	23.57	13.74	-8.58	8.36	10.84	-11.94	7.11	1.50	7.17	-10.84
23Q1 (17)	148	0.0	4.96	1.36	28.3	14.29	0.47	-21.67	-12.96	1.36	-69.78	14.29	20.06	2.19	17.45	20.18	-2.98	-9.83	1.73	6.79	4.85	2.02	27.85	20.24	15.03	30.7	3.73	12.31	29.72	4.86	4.41	3.12	18.11
22Q4 (16)	148	0.0	4.96	1.06	-22.06	-13.11	0.60	57.89	57.89	4.50	30.81	4.65	19.63	6.63	9.79	20.80	4.89	0.73	1.62	19.12	8.72	1.58	-21.78	-8.14	11.50	-23.84	-21.12	9.49	-23.78	-20.25	8.30	7.65	20.25
22Q3 (15)	148	4.96	4.96	1.36	37.37	14.29	0.38	-17.39	-19.15	3.44	57.8	11.69	18.41	9.98	16.81	19.83	-7.34	-3.97	1.36	-5.56	-0.73	2.02	44.29	20.24	15.10	19.09	3.35	12.45	23.02	2.89	4.00	10.28	-16.10
22Q2 (14)	141	0.0	0.0	0.99	-16.81	2.06	0.46	-14.81	-32.35	2.18	83.19	15.34	16.74	-1.99	5.95	21.40	-4.38	1.09	1.44	-12.73	-4.64	1.4	-16.67	2.94	12.68	-12.49	10.55	10.12	-13.8	2.02	-3.23	-9.63	13.65
22Q1 (13)	141	0.0	0.0	1.19	-2.46	27.96	0.54	42.11	-3.57	1.19	-72.33	27.96	17.08	-4.47	4.85	22.38	8.38	5.72	1.65	10.74	4.43	1.68	-2.33	28.24	14.49	-0.62	17.14	11.74	-1.34	17.99	4.49	0.03	11.48
21Q4 (12)	141	0.0	0.0	1.22	2.52	20.79	0.38	-19.15	-24.0	4.30	39.61	5.91	17.88	13.45	7.07	20.65	0.0	1.87	1.49	8.76	10.37	1.72	2.38	21.13	14.58	-0.21	22.42	11.90	-1.65	21.68	6.60	12.60	-25.02
21Q3 (11)	141	0.0	0.71	1.19	22.68	14.42	0.47	-30.88	51.61	3.08	62.96	0.65	15.76	-0.25	-6.52	20.65	-2.46	13.52	1.37	-9.27	29.25	1.68	23.53	15.07	14.61	27.38	21.75	12.10	21.98	24.61	-1.63	13.49	-4.72
21Q2 (10)	141	0.0	0.71	0.97	4.3	-6.73	0.68	21.43	74.36	1.89	103.23	-6.9	15.8	-3.01	-0.38	21.17	0.0	8.79	1.51	-4.43	13.53	1.36	3.82	-6.85	11.47	-7.28	-16.46	9.92	-0.3	-9.98	-2.73	-1.81	16.71
21Q1 (9)	141	0.0	1.44	0.93	-7.92	-6.06	0.56	12.0	5.66	0.93	-77.09	-6.06	16.29	-2.46	-6.06	21.17	4.44	4.08	1.58	17.04	1.94	1.31	-7.75	-5.07	12.37	3.86	1.98	9.95	1.74	3.11	-1.71	-5.40	36.64
20Q4 (8)	141	0.71	10.16	1.01	-2.88	12.22	0.50	61.29	61.29	4.06	32.68	1.0	16.7	-0.95	-2.0	20.27	11.43	11.19	1.35	27.36	35.0	1.42	-2.74	23.48	11.91	-0.75	21.9	9.78	0.72	17.41	2.68	-1.44	20.39
20Q3 (7)	140	0.0	9.38	1.04	0.0	-7.14	0.31	-20.51	-16.22	3.06	50.74	-1.92	16.86	6.31	4.79	18.19	-6.53	1.06	1.06	-20.3	4.95	1.46	0.0	1.39	12.00	-12.6	2.56	9.71	-11.89	-5.73	-1.11	2.52	-23.47
20Q2 (6)	140	0.72	9.38	1.04	5.05	6.12	0.39	-26.42	11.43	2.03	105.05	2.01	15.86	-8.54	2.52	19.46	-4.33	-5.9	1.33	-14.19	4.72	1.46	5.8	15.87	13.73	13.19	7.1	11.02	14.2	8.15	-3.39	7.53	22.27
20Q1 (5)	139	8.59	8.59	0.99	10.0	-1.98	0.53	70.97	15.22	0.99	-75.37	-1.98	17.34	1.76	8.51	20.34	11.57	2.11	1.55	55.0	13.97	1.38	20.0	6.15	12.13	24.16	0.0	9.65	15.85	-1.83	-	-	0.00
19Q4 (4)	128	0.0	0.0	0.90	-19.64	0.0	0.31	-16.22	0.0	4.02	28.85	0.0	17.04	5.9	0.0	18.23	1.28	0.0	1.0	-0.99	0.0	1.15	-20.14	0.0	9.77	-16.5	0.0	8.33	-19.13	0.0	-	-	0.00
19Q3 (3)	128	0.0	0.0	1.12	14.29	0.0	0.37	5.71	0.0	3.12	56.78	0.0	16.09	4.01	0.0	18.00	-12.96	0.0	1.01	-20.47	0.0	1.44	14.29	0.0	11.70	-8.74	0.0	10.30	1.08	0.0	-	-	0.00
19Q2 (2)	128	0.0	0.0	0.98	-2.97	0.0	0.35	-23.91	0.0	1.99	97.03	0.0	15.47	-3.19	0.0	20.68	3.82	0.0	1.27	-6.62	0.0	1.26	-3.08	0.0	12.82	5.69	0.0	10.19	3.66	0.0	-	-	0.00
19Q1 (1)	128	0.0	0.0	1.01	0.0	0.0	0.46	0.0	0.0	1.01	0.0	0.0	15.98	0.0	0.0	19.92	0.0	0.0	1.36	0.0	0.0	1.3	0.0	0.0	12.13	0.0	0.0	9.83	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	6.99	21.53	-4.86	20.42	1.11	20.42	N/A	-
2024/2	5.75	-25.04	-4.86	13.43	4.54	20.7	N/A	-
2024/1	7.68	5.57	12.91	7.68	12.91	22.72	N/A	-
2023/12	7.27	-6.44	7.62	82.33	14.55	21.84	0.57	-
2023/11	7.77	14.28	18.82	75.05	15.27	21.62	0.58	-
2023/10	6.8	-3.55	7.33	67.28	14.87	20.8	0.6	-
2023/9	7.05	1.39	9.57	60.48	15.78	20.18	0.63	-
2023/8	6.95	12.5	9.55	53.43	16.66	19.67	0.65	-
2023/7	6.18	-5.43	9.77	46.48	17.8	19.5	0.65	-
2023/6	6.54	-3.66	25.69	40.3	19.14	20.11	0.56	-
2023/5	6.78	-0.05	18.78	33.77	17.95	20.92	0.54	-
2023/4	6.79	-7.64	16.35	26.98	17.74	20.18	0.56	-
2023/3	7.35	21.52	30.38	20.19	18.21	20.19	0.56	-
2023/2	6.05	-11.03	20.47	12.85	12.22	19.6	0.57	-
2023/1	6.8	0.63	5.78	6.8	5.78	20.09	0.56	-
2022/12	6.75	3.28	11.18	71.87	9.32	19.63	0.59	-
2022/11	6.54	3.23	9.2	65.11	9.13	19.31	0.6	-
2022/10	6.33	-1.53	9.19	58.57	9.12	19.12	0.61	-
2022/9	6.43	1.37	16.67	52.24	9.11	18.41	0.56	-
2022/8	6.35	12.73	17.56	45.8	8.13	17.18	0.6	-
2022/7	5.63	8.28	15.8	39.46	6.75	16.54	0.63	-
2022/6	5.2	-8.96	5.41	33.83	5.38	16.74	0.62	-
2022/5	5.71	-2.1	2.67	28.63	5.37	17.18	0.6	-
2022/4	5.83	3.49	9.4	22.92	6.07	16.49	0.63	-
2022/3	5.64	12.29	4.02	17.08	4.98	17.08	0.59	-
2022/2	5.02	-21.88	-5.72	11.45	5.45	17.52	0.57	-
2022/1	6.43	5.76	16.23	6.43	16.23	18.49	0.54	-
2021/12	6.08	1.45	11.89	65.74	-1.6	17.87	0.51	-
2021/11	5.99	3.22	7.75	59.66	-2.79	17.3	0.53	-
2021/10	5.8	5.19	0.53	53.67	-3.84	16.71	0.54	-
2021/9	5.51	2.15	-3.91	47.87	-4.35	15.77	0.61	-
2021/8	5.4	11.04	-5.14	42.36	-4.41	15.19	0.64	-
2021/7	4.86	-1.43	-10.43	36.96	-4.3	15.36	0.63	-
2021/6	4.93	-11.32	-2.79	32.1	-3.29	15.83	0.55	-
2021/5	5.56	4.31	3.99	27.17	-3.38	16.31	0.54	-
2021/4	5.33	-1.59	-1.89	21.6	-5.12	16.08	0.54	-
2021/3	5.42	1.76	-4.11	16.27	-6.13	16.27	0.53	-
2021/2	5.32	-3.69	-12.84	10.85	-7.11	16.28	0.53	-
2021/1	5.53	1.82	-0.83	5.53	-0.83	16.52	0.53	-
2020/12	5.43	-2.3	-6.25	66.81	3.39	16.76	0.51	-
2020/11	5.56	-3.67	-3.96	61.38	4.34	17.07	0.5	-
2020/10	5.77	0.54	5.06	55.82	5.24	17.2	0.49	-
2020/9	5.74	0.83	15.65	50.05	5.27	16.86	0.59	-
2020/8	5.69	4.85	-5.1	44.31	4.06	16.19	0.61	-
2020/7	5.43	6.97	5.72	38.62	5.56	15.85	0.63	-
2020/6	5.07	-5.13	2.97	33.19	5.53	15.86	0.54	-
2020/5	5.35	-1.59	-5.81	28.12	6.01	16.43	0.53	-
2020/4	5.44	-3.82	11.81	22.77	9.23	17.2	0.5	-
2020/3	5.65	-7.5	4.59	17.34	8.44	17.34	0.5	-
2020/2	6.11	9.58	29.73	11.68	10.41	17.48	0.49	-
2020/1	5.58	-3.74	-5.07	5.58	-5.07	17.15	0.5	-
2019/12	5.79	0.08	14.14	64.62	1.85	17.07	0.5	-
2019/11	5.79	5.37	-4.42	58.82	0.78	16.24	0.53	-
2019/10	5.49	10.66	6.03	53.04	1.38	16.45	0.52	-
2019/9	4.96	-17.26	-0.47	47.55	0.87	16.09	0.52	-
2019/8	6.0	16.82	5.4	42.58	1.03	16.06	0.52	-
2019/7	5.13	4.19	-2.58	36.59	0.35	15.74	0.53	-
2019/6	4.93	-13.22	0.25	31.45	0.85	15.47	0.59	-
2019/5	5.68	16.81	-3.81	26.52	0.96	0.0	N/A	-
2019/4	4.86	-10.03	0.25	20.85	2.35	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)	156	5.41	4.78	6.7	1.96	-1.51	82.33	14.55	20.28	-3.75	7.03	15.82	11.44	18.67	7.47	11.99
2022 (9)	148	4.96	4.48	4.67	1.99	-5.24	71.87	9.34	21.07	0.81	6.07	2.02	9.64	10.3	6.67	9.88
2021 (8)	141	0.0	4.28	5.94	2.10	20.69	65.73	-1.53	20.90	6.8	5.95	12.48	8.74	5.43	6.07	6.12
2020 (7)	141	10.16	4.04	1.25	1.74	16.78	66.75	3.38	19.57	2.03	5.29	14.01	8.29	10.98	5.72	11.07
2019 (6)	128	0.0	3.99	14.0	1.49	-3.87	64.57	1.77	19.18	1.48	4.64	5.94	7.47	15.1	5.15	13.94
2018 (5)	128	0.0	3.50	12.9	1.55	-18.42	63.45	4.1	18.90	-4.55	4.38	-3.31	6.49	17.15	4.52	13.28
2017 (4)	128	1.59	3.10	1.97	1.90	55.74	60.95	-1.79	19.80	2.59	4.53	19.53	5.54	-4.32	3.99	2.31
2016 (3)	126	8.62	3.04	-5.0	1.22	6.09	62.06	0.05	19.30	-2.77	3.79	8.91	5.79	5.85	3.9	2.9
2015 (2)	116	2.65	3.20	26.98	1.15	12.75	62.03	6.82	19.85	-2.41	3.48	1.46	5.47	16.38	3.79	32.52
2014 (1)	113	0.0	2.52	-3.45	1.02	-17.74	58.07	1.15	20.34	0	3.43	11.0	4.7	13.25	2.86	-4.67