立德 3058 - 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(%)
24Q1 (20)	167	4.38	6.37	-0.64	-500.0	-1166.67	-0.34	-209.09	-78.95	-0.64	-328.57	-1166.67	7.62	-19.37	-15.99	14.78	-4.52	9.08	-7.54	-245.87	-132.0	-13.97	-608.0	-1602.15	-0.57	-171.43	-96.55	-1.06	-507.69	-1160.0	-14.01	-667.21	-1220.8	-13.97	-608.0	-1602.15	-7.54	200.00	-164.55
23Q4 (19)	160	-2.44	1.91	0.16	900.0	77.78	-0.11	-120.0	-650.0	0.28	154.55	127.72	9.45	4.3	-14.48	15.48	-3.73	4.88	-2.18	-136.96	-741.18	2.75	697.83	118.25	-0.21	-162.5	-625.0	0.26	966.67	85.71	2.47	805.71	84.33	2.75	697.83	118.25	-3.13	385.72	-41.25
23Q3 (18)	164	4.46	4.46	-0.02	-128.57	71.43	-0.05	37.5	-225.0	0.11	-21.43	110.0	9.06	-10.56	-24.63	16.08	21.54	22.1	-0.92	-1.1	-273.58	-0.46	-140.35	50.0	-0.08	11.11	-233.33	-0.03	-127.27	72.73	-0.35	-123.18	58.82	-0.46	-140.35	50.0	0.56	-55.95	47.70
23Q2 (17)	157	0.0	0.0	0.07	16.67	120.59	-0.08	57.89	72.41	0.14	133.33	113.59	10.13	11.69	-18.5	13.23	-2.36	50.51	-0.91	72.0	75.2	1.14	22.58	126.82	-0.09	68.97	80.43	0.11	10.0	120.75	1.51	20.8	137.84	1.14	22.58	126.82	-3.12	-8.33	-496.06
23Q1 (16)	157	0.0	0.0	0.06	-33.33	108.7	-0.19	-1050.0	55.81	0.06	105.94	108.7	9.07	-17.92	-8.75	13.55	-8.2	87.67	-3.25	-1055.88	53.37	0.93	-26.19	108.49	-0.29	-825.0	57.97	0.1	-28.57	109.17	1.25	-6.72	111.55	0.93	-26.19	108.49	-13.00	97.62	-550.00
22Q4 (15)	157	0.0	0.0	0.09	228.57	117.31	0.02	-50.0	103.17	-1.01	8.18	50.97	11.05	-8.07	-9.05	14.76	12.07	87.79	0.34	-35.85	104.74	1.26	236.96	118.92	0.04	-33.33	104.6	0.14	227.27	117.28	1.34	257.65	125.72	1.26	236.96	118.92	-5.69	153.99	31.90
22Q3 (14)	157	0.0	0.0	-0.07	79.41	79.41	0.04	113.79	116.0	-1.10	-6.8	28.57	12.02	-3.3	-7.89	13.17	49.83	56.97	0.53	114.44	111.91	-0.92	78.35	77.78	0.06	113.04	110.34	-0.11	79.25	79.63	-0.85	78.7	84.32	-0.92	78.35	77.78	10.88	65.06	73.18
22Q2 (13)	157	0.0	0.0	-0.34	50.72	60.92	-0.29	32.56	56.06	-1.03	-49.28	14.17	12.43	25.05	4.63	8.79	21.75	33.18	-3.67	47.35	53.01	-4.25	61.19	63.01	-0.46	33.33	50.54	-0.53	51.38	61.03	-3.99	63.12	60.02	-4.25	61.19	63.01	3.43	9.02	32.16
22Q1 (12)	157	0.0	0.0	-0.69	-32.69	-109.09	-0.43	31.75	6.52	-0.69	66.5	-109.09	9.94	-18.19	-1.97	7.22	-8.14	-2.96	-6.97	2.79	9.13	-10.95	-64.41	-112.21	-0.69	20.69	11.54	-1.09	-34.57	-109.62	-10.82	-107.68	-109.69	-10.95	-64.41	-112.21	-12.55	-42.81	-60.12
21Q4 (11)	157	0.0	-0.63	-0.52	-52.94	-67.74	-0.63	-152.0	-70.27	-2.06	-33.77	-171.05	12.15	-6.9	13.98	7.86	-6.32	-23.02	-7.17	-61.12	-25.79	-6.66	-60.87	-43.84	-0.87	-50.0	-42.62	-0.81	-50.0	-65.31	-5.21	3.87	-17.34	-6.66	-60.87	-43.84	1.47	3.99	-44.94
21Q3 (10)	157	0.0	0.0	-0.34	60.92	-142.86	-0.25	62.12	-66.67	-1.54	-28.33	-242.22	13.05	9.85	12.5	8.39	27.12	-33.09	-4.45	43.02	-124.75	-4.14	63.97	-123.78	-0.58	37.63	-152.17	-0.54	60.29	-157.14	-5.42	45.69	-230.49	-4.14	63.97	-123.78	13.50	-51.36	9.32
21Q2 (9)	157	0.0	-3.09	-0.87	-163.64	-8800.0	-0.66	-43.48	-371.43	-1.20	-263.64	-287.1	11.88	17.16	7.12	6.60	-11.29	-49.15	-7.81	-1.83	-941.33	-11.49	-122.67	-28825.0	-0.93	-19.23	-1062.5	-1.36	-161.54	-13700.0	-9.98	-93.41	-783.56	-11.49	-122.67	-28825.0	6.14	-85.04	-33.90
21Q1 (8)	157	-0.63	-3.09	-0.33	-6.45	-3.13	-0.46	-24.32	-43.75	-0.33	56.58	-3.13	10.14	-4.88	22.46	7.44	-27.13	-31.74	-7.67	-34.56	-20.22	-5.16	-11.45	17.31	-0.78	-27.87	-47.17	-0.52	-6.12	-1.96	-5.16	-16.22	16.64	-5.16	-11.45	17.31	-6.49	-63.94	-85.49
20Q4 (7)	158	0.64	-3.07	-0.31	-121.43	-338.46	-0.37	-146.67	-3600.0	-0.76	-68.89	-660.0	10.66	-8.1	-1.39	10.21	-18.58	-35.26	-5.70	-187.88	-1034.43	-4.63	-150.27	-343.68	-0.61	-165.22	-971.43	-0.49	-133.33	-333.33	-4.44	-170.73	-263.84	-4.63	-150.27	-343.68	-1.75	-810.72	-76.90
20Q3 (6)	157	-3.09	-3.09	-0.14	-1500.0	-600.0	-0.15	-7.14	-36.36	-0.45	-45.16	-104.55	11.6	4.6	-4.21	12.54	-3.39	-8.13	-1.98	-164.0	-15.12	-1.85	-4725.0	-560.71	-0.23	-187.5	-9.52	-0.21	-2200.0	-600.0	-1.64	-212.33	-355.56	-1.85	-4725.0	-560.71	19.27	-698.44	24.55
20Q2 (5)	162	0.0	-0.61	0.01	103.12	116.67	-0.14	56.25	-16.67	-0.31	3.13	-55.0	11.09	33.94	-2.03	12.98	19.08	-1.44	-0.75	88.24	57.87	0.04	100.64	104.94	-0.08	84.91	60.0	0.01	101.96	111.11	1.46	123.59	289.61	0.04	100.64	104.94	-	-	0.00
20Q1 (4)	162	-0.61	0.0	-0.32	-346.15	0.0	-0.32	-3100.0	0.0	-0.32	-220.0	0.0	8.28	-23.4	0.0	10.90	-30.88	0.0	-6.38	-1145.9	0.0	-6.24	-428.42	0.0	-0.53	-857.14	0.0	-0.51	-342.86	0.0	-6.19	-328.41	0.0	-6.24	-428.42	0.0	-	-	0.00
19Q4 (3)	163	0.62	0.0	0.13	750.0	0.0	-0.01	90.91	0.0	-0.10	54.55	0.0	10.81	-10.73	0.0	15.77	15.53	0.0	0.61	135.47	0.0	1.90	778.57	0.0	0.07	133.33	0.0	0.21	800.0	0.0	2.71	852.78	0.0	1.90	778.57	0.0	-	-	0.00
19Q3 (2)	162	-0.61	0.0	-0.02	66.67	0.0	-0.11	8.33	0.0	-0.22	-10.0	0.0	12.11	6.98	0.0	13.65	3.64	0.0	-1.72	3.37	0.0	-0.28	65.43	0.0	-0.21	-5.0	0.0	-0.03	66.67	0.0	-0.36	53.25	0.0	-0.28	65.43	0.0	-	-	0.00
19Q2 (1)	163	0.0	0.0	-0.06	0.0	0.0	-0.12	0.0	0.0	-0.20	0.0	0.0	11.32	0.0	0.0	13.17	0.0	0.0	-1.78	0.0	0.0	-0.81	0.0	0.0	-0.2	0.0	0.0	-0.09	0.0	0.0	-0.77	0.0	0.0	-0.81	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)
2024/6	2.57	-7.72	-20.33	15.96	-16.82	8.35	N/A	-
2024/5	2.79	-6.82	-12.28	13.39	-16.11	8.56	N/A	-
2024/4	2.99	7.41	-19.79	10.61	-17.06	7.62	N/A	-
2024/3	2.78	50.98	-17.4	7.62	-15.94	7.62	0.98	-
2024/2	1.84	-38.36	-32.99	4.83	-15.07	8.03	0.93	-
2024/1	2.99	-6.34	1.67	2.99	1.67	9.26	0.81	-
2023/12	3.19	3.97	-21.42	37.72	-17.02	9.46	0.79	-
2023/11	3.07	-3.97	-16.19	34.53	-16.58	9.48	0.79	-
2023/10	3.2	-0.19	-3.58	31.46	-16.62	9.35	0.8	-
2023/9	3.21	8.75	-23.95	28.26	-17.88	9.06	0.87	-
2023/8	2.95	1.2	-16.16	25.05	-17.03	9.09	0.87	-
2023/7	2.91	-9.74	-37.3	22.11	-17.15	9.31	0.85	-
2023/6	3.23	1.58	-33.03	19.19	-12.9	10.13	0.7	-
2023/5	3.18	-14.79	-18.31	15.97	-7.26	10.27	0.69	-
2023/4	3.73	10.61	9.81	12.79	-4.04	9.85	0.72	-
2023/3	3.37	22.49	-0.55	9.06	-8.78	9.06	0.86	-
2023/2	2.75	-6.48	4.5	5.69	-13.04	9.76	0.8	-
2023/1	2.94	-27.62	-24.84	2.94	-24.84	10.67	0.73	-
2022/12	4.06	10.89	3.66	45.46	-3.74	11.05	0.81	-
2022/11	3.67	10.47	-10.24	41.39	-4.41	11.2	0.8	-
2022/10	3.32	-21.28	-20.04	37.73	-3.8	11.05	0.81	-
2022/9	4.21	19.89	-7.35	34.41	-1.88	12.37	0.73	-
2022/8	3.52	-24.31	-18.57	30.2	-1.07	12.98	0.7	-
2022/7	4.64	-3.6	10.98	26.68	1.8	13.35	0.68	-
2022/6	4.82	23.92	21.13	22.04	0.06	12.1	0.88	-
2022/5	3.89	14.54	-2.61	17.22	-4.57	10.67	1.0	-
2022/4	3.39	0.17	-13.33	13.33	-5.13	9.42	1.13	-
2022/3	3.39	28.73	-10.98	9.94	-1.96	9.94	1.19	-
2022/2	2.63	-32.74	18.01	6.55	3.46	10.47	1.13	-
2022/1	3.91	-0.16	-4.45	3.91	-4.45	11.92	0.99	-
2021/12	3.92	-3.98	9.32	47.23	13.43	12.15	0.95	-
2021/11	4.08	-1.58	9.31	43.31	13.82	12.78	0.9	-
2021/10	4.15	-8.78	24.51	39.22	14.31	13.02	0.88	-
2021/9	4.55	5.37	17.16	35.07	13.22	13.05	0.94	-
2021/8	4.32	3.15	11.64	30.52	12.65	12.48	0.98	-
2021/7	4.19	5.2	8.57	26.21	12.82	12.16	1.01	-
2021/6	3.98	-0.37	11.31	22.02	13.67	11.89	1.06	-
2021/5	3.99	1.93	5.35	18.04	14.2	11.72	1.08	-
2021/4	3.92	2.89	5.09	14.05	16.99	9.95	1.27	-
2021/3	3.81	70.67	26.95	10.13	22.35	10.13	1.03	-
2021/2	2.23	-45.55	1.13	6.33	19.74	9.91	1.06	-
2021/1	4.1	14.23	33.08	4.1	33.08	11.42	0.92	-
2020/12	3.59	-3.99	4.22	41.63	-7.94	10.65	0.8	-
2020/11	3.74	12.09	0.03	38.05	-8.94	10.95	0.78	-
2020/10	3.33	-14.17	-8.31	34.31	-9.82	11.08	0.77	-
2020/9	3.88	0.41	-5.41	30.98	-9.98	11.6	0.64	-
2020/8	3.87	0.31	-2.5	27.1	-10.6	11.29	0.66	-
2020/7	3.85	7.86	-4.61	23.23	-11.81	11.22	0.66	-
2020/6	3.57	-5.7	-2.11	19.37	-13.12	11.09	0.66	-
2020/5	3.79	1.67	4.33	15.8	-15.28	10.52	0.7	-
2020/4	3.73	24.29	-7.75	12.01	-20.01	8.93	0.82	-
2020/3	3.0	35.96	-22.19	8.28	-24.54	8.28	0.91	-
2020/2	2.21	-28.35	-18.74	5.28	-25.81	8.73	0.86	-
2020/1	3.08	-10.53	-30.16	3.08	-30.16	10.25	0.73	-
2019/12	3.44	-7.85	-8.58	45.22	-7.09	10.81	0.72	-
2019/11	3.73	2.74	-13.79	41.78	-6.96	11.47	0.68	-
2019/10	3.63	-11.46	-13.87	38.05	-6.24	11.71	0.67	-
2019/9	4.11	3.5	3.82	34.41	-5.35	12.11	0.57	-
2019/8	3.97	-1.85	-2.62	30.31	-6.47	0.0	N/A	-
2019/7	4.04	10.68	-5.94	26.34	-7.03	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		營業利益率 YoY		稅後淨利率 YoY		營業利益 YoY		稅前淨利 YoY		稅後淨利 YoY
2023 (10)	160	1.91	0.27	0	-0.42	0	37.72	-16.99	14.56	31.65	-1.79	0	1.11	0	-0.68	0	0.47	0	0.44	0
2022 (9)	157	0.0	-1.01	0	-0.66	0	45.44	-3.77	11.06	45.53	-2.30	0	-3.49	0	-1.05	0	-1.52	0	-1.58	0
2021 (8)	157	-0.63	-2.06	0	-1.99	0	47.22	13.4	7.60	-35.21	-6.69	0	-6.86	0	-3.16	0	-3.05	0	-3.22	0
2020 (7)	158	-3.07	-0.76	0	-0.98	0	41.64	-7.92	11.73	-13.18	-3.48	0	-2.93	0	-1.45	0	-1.01	0	-1.2	0
2019 (6)	163	-3.55	-0.10	0	-0.46	0	45.22	-7.11	13.51	10.11	-1.45	0	-0.35	0	-0.66	0	-0.06	0	-0.16	0
2018 (5)	169	-0.59	-0.94	0	-1.13	0	48.68	-4.32	12.27	-2.39	-3.71	0	-3.25	0	-1.81	0	-1.51	0	-1.58	0
2017 (4)	170	0.0	-0.21	0	-0.57	0	50.88	-2.7	12.57	-17.84	-1.76	0	-0.72	0	-0.9	0	-0.31	0	-0.36	0
2016 (3)	170	0.0	0.58	544.44	0.29	-27.5	52.29	-0.1	15.30	-7.16	1.19	-36.7	1.90	555.17	0.62	-36.73	1.13	140.43	0.99	560.0
2015 (2)	170	-0.58	0.09	-18.18	0.40	400.0	52.34	-2.41	16.48	0.98	1.88	172.46	0.29	-17.14	0.98	164.86	0.47	11.9	0.15	-21.05
2014 (1)	171	2.4	0.11	-84.72	0.08	-89.61	53.63	-13.28	16.32	0	0.69	0	0.35	0	0.37	-76.43	0.42	-72.19	0.19	-84.55