- 大部份公司都有淡旺季, 所以通常是看年增率
- 如果是成長期(在炒新的成長動能)的公司或景氣從谷底翻揚, 就可以觀察月增率
- 漲很多的股票要留意營收年增率或月增率大幅減少, 又或者是合約負債已經開始減少
- 留意短期平均營收向上或向下穿越長期平均營收
- 觀察累計營收年增率的累計增加或虧損收斂
| 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) |
|---|---|---|---|---|---|---|---|---|---|---|
| 2024/10 | 4.07 | -33.29 | 104.8 | 39.32 | 4.86 | 15.28 | N/A | 因本月較去年同期有較多案件驗收，故營業額較高 | ||
| 2024/9 | 6.1 | 19.7 | -8.33 | 35.25 | -0.73 | 13.68 | 1.54 | - | ||
| 2024/8 | 5.1 | 106.0 | 15.17 | 29.14 | 1.02 | 10.42 | 2.02 | - | ||
| 2024/7 | 2.48 | -12.82 | -26.85 | 24.04 | -1.54 | 9.66 | 2.18 | - | ||
| 2024/6 | 2.84 | -34.57 | 9.85 | 21.57 | 2.52 | 12.53 | 1.38 | - | ||
| 2024/5 | 4.34 | -18.84 | 95.82 | 18.73 | 1.49 | 13.45 | 1.29 | 本月較去年同期營收增加，係因有較多案件交貨或驗收完成 | ||
| 2024/4 | 5.35 | 42.38 | 115.14 | 14.39 | -11.37 | 11.44 | 1.51 | 因本月較去年同期有較多案件驗收，故營業額較高 | ||
| 2024/3 | 3.76 | 61.06 | -10.63 | 9.04 | -34.25 | 9.04 | 1.62 | - | ||
| 2024/2 | 2.33 | -20.93 | -69.23 | 5.28 | -44.66 | 16.29 | 0.9 | 因去年同期有較大金額之成交案驗收，故較今年之單月營業額為高 | ||
| 2024/1 | 2.95 | -73.19 | 50.08 | 2.95 | 50.08 | 17.98 | 0.81 | 因本年度比去年同期較多案件驗收，故營收略高 | ||
| 2023/12 | 11.0 | 173.32 | -21.47 | 52.53 | -13.81 | 17.02 | 0.64 | - | ||
| 2023/11 | 4.03 | 102.5 | -25.56 | 41.52 | -11.52 | 12.67 | 0.86 | - | ||
| 2023/10 | 1.99 | -70.14 | -54.55 | 37.5 | -9.69 | 13.08 | 0.84 | 本月份因部分案件出貨或驗收進度較為延遲，故合併營收較去年同期減少 | ||
| 2023/9 | 6.66 | 50.4 | -16.33 | 35.51 | -4.41 | 14.47 | 0.78 | - | ||
| 2023/8 | 4.43 | 30.82 | -23.24 | 28.85 | -1.16 | 10.4 | 1.09 | - | ||
| 2023/7 | 3.38 | 30.92 | -6.14 | 24.42 | 4.27 | 8.19 | 1.39 | - | ||
| 2023/6 | 2.59 | 16.62 | -31.13 | 21.04 | 6.17 | 7.29 | 1.87 | - | ||
| 2023/5 | 2.22 | -10.84 | -32.2 | 18.45 | 14.89 | 8.91 | 1.53 | - | ||
| 2023/4 | 2.49 | -40.85 | 12.95 | 16.23 | 26.93 | 14.27 | 0.96 | - | ||
| 2023/3 | 4.2 | -44.54 | -22.32 | 13.75 | 29.84 | 13.75 | 0.9 | - | ||
| 2023/2 | 7.58 | 285.64 | 125.6 | 9.55 | 84.36 | 23.56 | 0.53 | 因本月份較多案件交貨及驗收完成，故造成本月及累計營收增加較多 | ||
| 2023/1 | 1.97 | -85.97 | 8.13 | 1.97 | 8.13 | 21.39 | 0.58 | - | ||
| 2022/12 | 14.01 | 159.09 | 129.11 | 60.94 | -1.58 | 23.8 | 0.49 | 主因本年度有較大案件於年底完工驗收，故12月營收較上期增加 | ||
| 2022/11 | 5.41 | 23.62 | 8.19 | 46.93 | -15.91 | 17.74 | 0.66 | - | ||
| 2022/10 | 4.37 | -45.03 | 1.93 | 41.52 | -18.28 | 18.1 | 0.64 | - | ||
| 2022/9 | 7.96 | 37.97 | -23.24 | 37.15 | -20.14 | 17.33 | 1.06 | - | ||
| 2022/8 | 5.77 | 59.96 | -56.88 | 29.19 | -19.25 | 13.13 | 1.4 | 主係去年同期有較大金額之案件如聯發科案交貨與驗收，故營收較本年度增加 | ||
| 2022/7 | 3.61 | -3.92 | 33.28 | 23.42 | 2.85 | 10.63 | 1.73 | - | ||
| 2022/6 | 3.75 | 14.8 | 2.93 | 19.81 | -1.25 | 9.22 | 2.09 | - | ||
| 2022/5 | 3.27 | 48.54 | 107.75 | 16.06 | -2.18 | 10.88 | 1.77 | 本月有較多案件交貨及驗收完成，故營業額較去年同期增加 | ||
| 2022/4 | 2.2 | -59.32 | -57.53 | 12.79 | -13.83 | 10.97 | 1.76 | 去年同期因有較大金額的案件如中華電信與聯發科等完工驗收，故去年比今年合併營收金額較大 | ||
| 2022/3 | 5.41 | 61.06 | 54.97 | 10.59 | 9.6 | 10.59 | 1.73 | 本月份有較多成交單完工驗收結案，故認列較多收入 | ||
| 2022/2 | 3.36 | 84.85 | 16.21 | 5.18 | -16.07 | 11.29 | 1.62 | - | ||
| 2022/1 | 1.82 | -70.28 | -44.55 | 1.82 | -44.55 | 12.93 | 1.42 | - | ||
| 2021/12 | 6.12 | 22.35 | -38.57 | 61.93 | 38.15 | 15.41 | 1.2 | - | ||
| 2021/11 | 5.0 | 16.47 | 52.38 | 55.81 | 60.07 | 19.66 | 0.94 | 本公司第四季向來為完工驗收的旺季，故本月有較多的案件完工驗收認列收入 | ||
| 2021/10 | 4.29 | -58.61 | 20.78 | 50.81 | 60.87 | 28.04 | 0.66 | 母公司本月交貨與驗收的案件較多，且大陸華寬承作之璽達案於本月驗收結案 | ||
| 2021/9 | 10.37 | -22.5 | 266.52 | 46.52 | 65.95 | 26.46 | 0.72 | 本期因與某客戶第二批交貨金額較大，且有在建工程於本月完工驗收，故導致本期與累計合併營收較上期金額超過50% | ||
| 2021/8 | 13.38 | 394.52 | 366.35 | 36.15 | 43.44 | 19.73 | 0.97 | 本期因與聯發科第一批交貨金額較大，故導致合併營收較上期金額超過50% | ||
| 2021/7 | 2.71 | -25.8 | -39.17 | 22.77 | 1.95 | 7.93 | 2.42 | - | ||
| 2021/6 | 3.65 | 131.7 | 24.15 | 20.06 | 12.18 | 10.4 | 1.74 | - | ||
| 2021/5 | 1.57 | -69.63 | -40.86 | 16.42 | 9.83 | 10.25 | 1.77 | - | ||
| 2021/4 | 5.18 | 48.45 | 50.92 | 14.84 | 20.81 | 11.57 | 1.57 | 本月有較多案件交貨完成及完工驗收，故營收較高 | ||
| 2021/3 | 3.49 | 20.77 | 5.43 | 9.66 | 9.13 | 9.66 | 1.76 | - | ||
| 2021/2 | 2.89 | -11.8 | -28.08 | 6.17 | 11.35 | 16.13 | 1.05 | - | ||
| 2021/1 | 3.28 | -67.07 | 115.65 | 3.28 | 115.65 | 16.52 | 1.03 | 本年度較多案件交貨及驗收，故較去年同期營收較高 | ||
| 2020/12 | 9.96 | 203.55 | -5.88 | 44.82 | -1.01 | 16.79 | 0.87 | - | ||
| 2020/11 | 3.28 | -7.68 | -38.63 | 34.87 | 0.47 | 9.66 | 1.52 | - | ||
| 2020/10 | 3.55 | 25.59 | 15.13 | 31.59 | 7.59 | 9.25 | 1.58 | - | ||
| 2020/9 | 2.83 | -1.39 | -40.59 | 28.03 | 6.7 | 10.15 | 1.54 | - | ||
| 2020/8 | 2.87 | -35.5 | -30.33 | 25.2 | 17.17 | 10.25 | 1.52 | - | ||
| 2020/7 | 4.45 | 51.44 | 81.76 | 22.33 | 28.43 | 10.05 | 1.55 | 因本月份較多成交單完工或驗收結案，故導致營收較高 | ||
| 2020/6 | 2.94 | 10.35 | 59.34 | 17.89 | 19.69 | 9.03 | 1.49 | 本月份因有較大金額之案件驗收完成，故營業收入較上期增加 | ||
| 2020/5 | 2.66 | -22.5 | 34.72 | 14.95 | 14.11 | 9.41 | 1.43 | - | ||
| 2020/4 | 3.43 | 3.7 | 3.66 | 12.29 | 10.45 | 10.77 | 1.25 | - | ||
| 2020/3 | 3.31 | -17.61 | -7.78 | 8.85 | 13.34 | 8.85 | 1.26 | - | ||
| 2020/2 | 4.02 | 164.45 | 61.77 | 5.54 | 31.33 | 16.12 | 0.69 | 本月份較上月份增加較多案件可認列收入，故造成營收增加 | ||
| 2020/1 | 1.52 | -85.63 | -12.31 | 1.52 | -12.31 | 17.45 | 0.64 | - | ||
| 2019/12 | 10.58 | 97.91 | 17.29 | 45.28 | 4.26 | 0.0 | N/A | - | ||
| 2019/11 | 5.35 | 73.21 | 10.66 | 34.7 | 0.85 | 0.0 | N/A | - |
| 年/月 | 營收 | 年/月 | 營收 | 年/月 | 營收 | 年/月 | 營收 | 年/月 | 營收 |
|---|---|---|---|---|---|---|---|---|---|
| 2024/1 | 2.95 | 2023/1 | 1.97 | 2022/1 | 1.82 | 2021/1 | 3.28 | 2020/1 | 1.52 |
| 2024/2 | 2.33 | 2023/2 | 7.58 | 2022/2 | 3.36 | 2021/2 | 2.89 | 2020/2 | 4.02 |
| 2024/3 | 3.76 | 2023/3 | 4.2 | 2022/3 | 5.41 | 2021/3 | 3.49 | 2020/3 | 3.31 |
| 2024/4 | 5.35 | 2023/4 | 2.49 | 2022/4 | 2.2 | 2021/4 | 5.18 | 2020/4 | 3.43 |
| 2024/5 | 4.34 | 2023/5 | 2.22 | 2022/5 | 3.27 | 2021/5 | 1.57 | 2020/5 | 2.66 |
| 2024/6 | 2.84 | 2023/6 | 2.59 | 2022/6 | 3.75 | 2021/6 | 3.65 | 2020/6 | 2.94 |
| 2024/7 | 2.48 | 2023/7 | 3.38 | 2022/7 | 3.61 | 2021/7 | 2.71 | 2020/7 | 4.45 |
| 2024/8 | 5.1 | 2023/8 | 4.43 | 2022/8 | 5.77 | 2021/8 | 13.38 | 2020/8 | 2.87 |
| 2024/9 | 6.1 | 2023/9 | 6.66 | 2022/9 | 7.96 | 2021/9 | 10.37 | 2020/9 | 2.83 |
| 2024/10 | 4.07 | 2023/10 | 1.99 | 2022/10 | 4.37 | 2021/10 | 4.29 | 2020/10 | 3.55 |
| N/A | N/A | 2023/11 | 4.03 | 2022/11 | 5.41 | 2021/11 | 5.0 | 2020/11 | 3.28 |
| N/A | N/A | 2023/12 | 11.0 | 2022/12 | 14.01 | 2021/12 | 6.12 | 2020/12 | 9.96 |
- 每季的合約負債通常會反應在未來半年到一年後的營收
| 合約負債 QoQ YoY | |||
|---|---|---|---|
| 24Q3 (20) | 8.11 | 9.45 | 5.05 |
| 24Q2 (19) | 7.41 | 14.88 | -27.99 |
| 24Q1 (18) | 6.45 | -15.02 | -36.64 |
| 23Q4 (17) | 7.59 | -1.68 | -15.95 |
| 23Q3 (16) | 7.72 | -24.98 | -34.3 |
| 23Q2 (15) | 10.29 | 1.08 | -26.24 |
| 23Q1 (14) | 10.18 | 12.74 | -26.82 |
| 22Q4 (13) | 9.03 | -23.15 | -36.05 |
| 22Q3 (12) | 11.75 | -15.77 | 4.54 |
| 22Q2 (11) | 13.95 | 0.29 | 50.16 |
| 22Q1 (10) | 13.91 | -1.49 | 55.07 |
| 21Q4 (9) | 14.12 | 25.62 | 110.75 |
| 21Q3 (8) | 11.24 | 20.99 | 58.76 |
| 21Q2 (7) | 9.29 | 3.57 | 23.54 |
| 21Q1 (6) | 8.97 | 33.88 | 67.66 |
| 20Q4 (5) | 6.7 | -5.37 | 42.55 |
| 20Q3 (4) | 7.08 | -5.85 | 0.0 |
| 20Q2 (3) | 7.52 | 40.56 | 0.0 |
| 20Q1 (2) | 5.35 | 13.83 | 0.0 |
| 19Q4 (1) | 4.7 | 0.0 | 0.0 |
