- 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
| 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(%) | |||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 27 | 0.0 | 12.5 | 1.88 | 56.67 | -50.13 | 2.00 | 135.29 | -20.63 | 4.91 | 62.05 | -35.14 | 2.29 | 37.13 | -2.55 | 68.79 | 7.0 | -3.1 | 28.99 | 121.3 | -22.84 | 22.03 | 14.32 | -43.09 | 0.67 | 204.55 | -23.86 | 0.51 | 54.55 | -43.96 | 27.84 | 45.0 | -40.99 | 22.03 | 14.32 | -43.09 | 12.51 | 7.61 | 57.36 |
| 24Q2 (19) | 27 | 12.5 | 12.5 | 1.20 | -41.46 | -24.05 | 0.85 | -20.56 | 21.43 | 3.03 | 47.8 | -20.26 | 1.67 | -12.11 | 6.37 | 64.29 | -2.5 | -0.22 | 13.10 | -35.44 | -24.89 | 19.27 | -25.28 | -19.78 | 0.22 | -43.59 | -18.52 | 0.33 | -34.0 | -13.16 | 19.20 | -38.34 | -35.16 | 19.27 | -25.28 | -19.78 | 3.32 | 84.58 | -6.78 |
| 24Q1 (18) | 24 | 0.0 | 0.0 | 2.05 | 210.61 | -7.66 | 1.07 | 7.0 | -45.41 | 2.05 | -75.12 | -7.66 | 1.9 | 18.75 | -3.06 | 65.94 | 3.26 | -3.27 | 20.29 | 15.02 | -38.2 | 25.79 | 173.49 | -5.53 | 0.39 | 39.29 | -39.06 | 0.5 | 212.5 | -7.41 | 31.14 | 193.22 | -6.2 | 25.79 | 173.49 | -5.53 | -6.58 | 64.06 | -26.66 |
| 23Q4 (17) | 24 | 0.0 | 0.0 | 0.66 | -82.49 | 11.86 | 1.00 | -60.32 | -6.54 | 8.24 | 8.85 | -21.97 | 1.6 | -31.91 | 1.91 | 63.86 | -10.04 | -3.21 | 17.64 | -53.05 | -6.42 | 9.43 | -75.64 | 7.65 | 0.28 | -68.18 | -6.67 | 0.16 | -82.42 | 14.29 | 10.62 | -77.49 | 11.32 | 9.43 | -75.64 | 7.65 | 8.88 | 28.06 | 99.84 |
| 23Q3 (16) | 24 | 0.0 | 0.0 | 3.77 | 138.61 | -1.57 | 2.52 | 260.0 | 0.0 | 7.57 | 99.21 | -24.07 | 2.35 | 49.68 | 8.29 | 70.99 | 10.18 | -1.24 | 37.57 | 115.42 | -7.53 | 38.71 | 61.16 | -9.07 | 0.88 | 225.93 | 0.0 | 0.91 | 139.47 | -2.15 | 47.18 | 59.34 | -9.32 | 38.71 | 61.16 | -9.07 | 14.89 | 54.89 | 97.85 |
| 23Q2 (15) | 24 | 0.0 | 0.0 | 1.58 | -28.83 | -40.6 | 0.70 | -64.29 | -53.95 | 3.80 | 71.17 | -38.11 | 1.57 | -19.9 | -7.65 | 64.43 | -5.49 | -6.93 | 17.44 | -46.88 | -41.92 | 24.02 | -12.01 | -36.52 | 0.27 | -57.81 | -47.06 | 0.38 | -29.63 | -40.62 | 29.61 | -10.81 | -31.74 | 24.02 | -12.01 | -36.52 | 2.47 | 123.72 | 9.45 |
| 23Q1 (14) | 24 | 0.0 | 0.0 | 2.22 | 276.27 | -36.21 | 1.96 | 83.18 | -18.67 | 2.22 | -78.98 | -36.21 | 1.96 | 24.84 | -2.0 | 68.17 | 3.32 | -3.61 | 32.83 | 74.16 | -17.2 | 27.30 | 211.64 | -34.98 | 0.64 | 113.33 | -18.99 | 0.54 | 285.71 | -35.71 | 33.20 | 248.01 | -32.31 | 27.30 | 211.64 | -34.98 | -1.40 | 95.83 | 12.82 |
| 22Q4 (13) | 24 | 0.0 | 0.0 | 0.59 | -84.6 | -23.38 | 1.07 | -57.54 | -29.61 | 10.56 | 5.92 | 5.49 | 1.57 | -27.65 | 3.97 | 65.98 | -8.21 | 2.42 | 18.85 | -53.61 | -31.6 | 8.76 | -79.42 | -27.06 | 0.3 | -65.91 | -28.57 | 0.14 | -84.95 | -26.32 | 9.54 | -81.66 | -25.47 | 8.76 | -79.42 | -27.06 | 0.00 | -20.31 | 4.13 |
| 22Q3 (12) | 24 | 0.0 | 0.0 | 3.83 | 43.98 | 24.35 | 2.52 | 65.79 | -8.03 | 9.97 | 62.38 | 7.9 | 2.17 | 27.65 | 10.71 | 71.88 | 3.83 | 6.66 | 40.63 | 35.3 | -7.55 | 42.57 | 12.5 | 11.7 | 0.88 | 72.55 | 2.33 | 0.93 | 45.31 | 24.0 | 52.03 | 19.94 | 16.95 | 42.57 | 12.5 | 11.7 | 6.32 | 10.21 | 14.43 |
| 22Q2 (11) | 24 | 0.0 | 0.0 | 2.66 | -23.56 | -32.66 | 1.52 | -36.93 | 590.91 | 6.14 | 76.44 | -0.32 | 1.7 | -15.0 | 26.87 | 69.23 | -2.11 | 5.29 | 30.03 | -24.26 | 1.87 | 37.84 | -9.88 | -46.66 | 0.51 | -35.44 | 27.5 | 0.64 | -23.81 | -33.33 | 43.38 | -11.56 | -55.11 | 37.84 | -9.88 | -46.66 | 8.73 | 164.19 | 10.81 |
| 22Q1 (10) | 24 | 0.0 | 0.0 | 3.48 | 351.95 | 58.18 | 2.41 | 58.55 | 38.51 | 3.48 | -65.23 | 58.18 | 2.0 | 32.45 | 22.7 | 70.72 | 9.78 | 3.71 | 39.65 | 43.87 | 13.09 | 41.99 | 249.63 | 31.05 | 0.79 | 88.1 | 38.6 | 0.84 | 342.11 | 61.54 | 49.05 | 283.2 | 29.39 | 41.99 | 249.63 | 31.05 | 4.75 | 138.47 | 7.01 |
| 21Q4 (9) | 24 | 0.0 | 9.09 | 0.77 | -75.0 | 2.67 | 1.52 | -44.53 | 87.65 | 10.01 | 8.33 | 76.23 | 1.51 | -22.96 | 9.42 | 64.42 | -4.41 | -1.68 | 27.56 | -37.29 | 37.8 | 12.01 | -68.49 | 2.56 | 0.42 | -51.16 | 50.0 | 0.19 | -74.67 | 18.75 | 12.80 | -71.23 | -17.37 | 12.01 | -68.49 | 2.56 | 11.66 | -48.52 | 550.46 |
| 21Q3 (8) | 24 | 0.0 | 9.09 | 3.08 | -22.03 | 7.32 | 2.74 | 1145.45 | 10.48 | 9.24 | 50.0 | 87.04 | 1.96 | 46.27 | 4.81 | 67.39 | 2.49 | -5.24 | 43.95 | 49.08 | 7.69 | 38.11 | -46.28 | 13.25 | 0.86 | 115.0 | 11.69 | 0.75 | -21.88 | 19.05 | 44.49 | -53.96 | 14.25 | 38.11 | -46.28 | 13.25 | 14.24 | 28.76 | 529.05 |
| 21Q2 (7) | 24 | 0.0 | 9.09 | 3.95 | 79.55 | 154.84 | 0.22 | -87.36 | -83.08 | 6.16 | 180.0 | 197.58 | 1.34 | -17.79 | 10.74 | 65.75 | -3.58 | 1.05 | 29.48 | -15.92 | 2.61 | 70.94 | 121.41 | 153.0 | 0.4 | -29.82 | 14.29 | 0.96 | 84.62 | 182.35 | 96.63 | 154.89 | 249.22 | 70.94 | 121.41 | 153.0 | 0.17 | 136.44 | 13.73 |
| 21Q1 (6) | 24 | 9.09 | 9.09 | 2.20 | 193.33 | 323.08 | 1.74 | 114.81 | 427.27 | 2.20 | -61.27 | 323.08 | 1.63 | 18.12 | 71.58 | 68.19 | 4.08 | 13.54 | 35.06 | 75.3 | 186.2 | 32.04 | 173.61 | 170.15 | 0.57 | 103.57 | 375.0 | 0.52 | 225.0 | 333.33 | 37.91 | 144.74 | 148.26 | 32.04 | 173.61 | 170.15 | -4.04 | 59.73 | 23.73 |
| 20Q4 (5) | 22 | 0.0 | 4.76 | 0.75 | -73.87 | 25.0 | 0.81 | -67.34 | 37.29 | 5.68 | 14.98 | 1.07 | 1.38 | -26.2 | 27.78 | 65.52 | -7.87 | 7.01 | 20.00 | -50.99 | 34.23 | 11.71 | -65.2 | 4.27 | 0.28 | -63.64 | 75.0 | 0.16 | -74.6 | 33.33 | 15.49 | -60.22 | 35.64 | 11.71 | -65.2 | 4.27 | - | - | 0.00 |
| 20Q3 (4) | 22 | 0.0 | 0.0 | 2.87 | 85.16 | 0.0 | 2.48 | 90.77 | 0.0 | 4.94 | 138.65 | 0.0 | 1.87 | 54.55 | 0.0 | 71.12 | 9.3 | 0.0 | 40.81 | 42.05 | 0.0 | 33.65 | 20.01 | 0.0 | 0.77 | 120.0 | 0.0 | 0.63 | 85.29 | 0.0 | 38.94 | 40.73 | 0.0 | 33.65 | 20.01 | 0.0 | - | - | 0.00 |
| 20Q2 (3) | 22 | 0.0 | 0.0 | 1.55 | 198.08 | 0.0 | 1.30 | 293.94 | 0.0 | 2.07 | 298.08 | 0.0 | 1.21 | 27.37 | 0.0 | 65.07 | 8.34 | 0.0 | 28.73 | 134.53 | 0.0 | 28.04 | 136.42 | 0.0 | 0.35 | 191.67 | 0.0 | 0.34 | 183.33 | 0.0 | 27.67 | 81.2 | 0.0 | 28.04 | 136.42 | 0.0 | - | - | 0.00 |
| 20Q1 (2) | 22 | 4.76 | 0.0 | 0.52 | -13.33 | 0.0 | 0.33 | -44.07 | 0.0 | 0.52 | -90.75 | 0.0 | 0.95 | -12.04 | 0.0 | 60.06 | -1.91 | 0.0 | 12.25 | -17.79 | 0.0 | 11.86 | 5.61 | 0.0 | 0.12 | -25.0 | 0.0 | 0.12 | 0.0 | 0.0 | 15.27 | 33.71 | 0.0 | 11.86 | 5.61 | 0.0 | - | - | 0.00 |
| 19Q4 (1) | 21 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 5.62 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 61.23 | 0.0 | 0.0 | 14.90 | 0.0 | 0.0 | 11.23 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 11.42 | 0.0 | 0.0 | 11.23 | 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) |
|---|---|---|---|---|---|---|---|---|---|---|
| 2024/10 | 0.62 | -6.99 | 5.44 | 6.49 | 0.31 | 2.19 | N/A | - | ||
| 2024/9 | 0.67 | -25.44 | 1.06 | 5.86 | -0.2 | 2.29 | 0.57 | - | ||
| 2024/8 | 0.9 | 23.14 | -2.98 | 5.2 | -0.36 | 2.09 | 0.62 | - | ||
| 2024/7 | 0.73 | 56.87 | -4.11 | 4.3 | 0.19 | 1.78 | 0.73 | - | ||
| 2024/6 | 0.46 | -21.25 | -4.08 | 3.57 | 1.12 | 1.67 | 0.79 | - | ||
| 2024/5 | 0.59 | -3.96 | 3.32 | 3.11 | 1.95 | 1.9 | 0.69 | - | ||
| 2024/4 | 0.61 | -12.05 | 18.72 | 2.52 | 1.63 | 1.98 | 0.67 | - | ||
| 2024/3 | 0.7 | 5.23 | -8.43 | 1.9 | -2.87 | 1.9 | 0.56 | - | ||
| 2024/2 | 0.66 | 23.0 | -6.67 | 1.2 | 0.67 | 1.7 | 0.63 | - | ||
| 2024/1 | 0.54 | 9.41 | 11.47 | 0.54 | 11.47 | 1.55 | 0.69 | - | ||
| 2023/12 | 0.49 | -3.99 | -6.91 | 7.47 | 0.4 | 1.6 | 0.61 | - | ||
| 2023/11 | 0.51 | -12.96 | 2.54 | 6.98 | 0.96 | 1.76 | 0.56 | - | ||
| 2023/10 | 0.59 | -10.77 | 8.72 | 6.47 | 0.84 | 2.18 | 0.45 | - | ||
| 2023/9 | 0.66 | -28.49 | 7.3 | 5.88 | 0.1 | 2.35 | 0.43 | - | ||
| 2023/8 | 0.92 | 21.7 | 6.99 | 5.21 | -0.73 | 2.17 | 0.46 | - | ||
| 2023/7 | 0.76 | 56.92 | 10.0 | 4.29 | -2.26 | 1.81 | 0.55 | - | ||
| 2023/6 | 0.48 | -15.17 | -17.0 | 3.53 | -4.55 | 1.57 | 0.7 | - | ||
| 2023/5 | 0.57 | 10.34 | -13.75 | 3.05 | -2.22 | 1.85 | 0.59 | - | ||
| 2023/4 | 0.52 | -32.17 | 13.75 | 2.47 | 0.89 | 1.99 | 0.55 | - | ||
| 2023/3 | 0.76 | 7.26 | -5.54 | 1.96 | -2.03 | 1.96 | 0.51 | - | ||
| 2023/2 | 0.71 | 46.93 | 19.98 | 1.19 | 0.34 | 1.73 | 0.57 | - | ||
| 2023/1 | 0.48 | -8.73 | -19.1 | 0.48 | -19.1 | 1.51 | 0.65 | - | ||
| 2022/12 | 0.53 | 5.87 | -0.87 | 7.44 | 15.46 | 1.57 | 0.6 | - | ||
| 2022/11 | 0.5 | -7.71 | 8.9 | 6.91 | 16.94 | 1.66 | 0.57 | - | ||
| 2022/10 | 0.54 | -11.93 | 4.86 | 6.41 | 17.62 | 2.02 | 0.47 | - | ||
| 2022/9 | 0.62 | -28.7 | 0.81 | 5.87 | 18.95 | 2.17 | 0.42 | - | ||
| 2022/8 | 0.86 | 25.13 | 19.01 | 5.25 | 21.52 | 2.14 | 0.43 | - | ||
| 2022/7 | 0.69 | 18.39 | 11.85 | 4.39 | 22.03 | 1.94 | 0.47 | - | ||
| 2022/6 | 0.58 | -11.85 | 55.61 | 3.7 | 24.14 | 1.7 | 0.38 | 本月增減百分比達50％以上說明：因市場需求，本期角膜塑型片較去年同期成長所致 | ||
| 2022/5 | 0.66 | 45.54 | 41.61 | 3.11 | 19.6 | 1.92 | 0.34 | - | ||
| 2022/4 | 0.45 | -43.67 | -9.45 | 2.45 | 14.79 | 1.85 | 0.35 | - | ||
| 2022/3 | 0.81 | 36.25 | 2.43 | 1.99 | 21.45 | 1.99 | 0.26 | - | ||
| 2022/2 | 0.59 | 1.24 | 29.55 | 1.18 | 39.17 | 1.71 | 0.3 | - | ||
| 2022/1 | 0.59 | 9.87 | 50.48 | 0.59 | 50.48 | 1.58 | 0.33 | 因市場需求，本期角膜塑型片較去年同期成長所致 | ||
| 2021/12 | 0.53 | 15.83 | 24.79 | 6.44 | 19.1 | 1.51 | 0.3 | - | ||
| 2021/11 | 0.46 | -11.12 | 1.06 | 5.91 | 18.61 | 1.59 | 0.29 | - | ||
| 2021/10 | 0.52 | -15.36 | 4.08 | 5.45 | 20.37 | 1.86 | 0.25 | - | ||
| 2021/9 | 0.61 | -15.82 | 1.96 | 4.93 | 22.39 | 1.96 | 0.28 | - | ||
| 2021/8 | 0.73 | 17.61 | -3.04 | 4.32 | 25.95 | 1.72 | 0.32 | - | ||
| 2021/7 | 0.62 | 64.7 | 17.47 | 3.6 | 34.05 | 1.46 | 0.38 | - | ||
| 2021/6 | 0.37 | -19.78 | -5.49 | 2.98 | 38.09 | 1.34 | 0.34 | - | ||
| 2021/5 | 0.47 | -6.94 | 14.55 | 2.6 | 47.92 | 1.76 | 0.26 | - | ||
| 2021/4 | 0.5 | -36.28 | 24.35 | 2.14 | 57.98 | 1.75 | 0.26 | 本年增減百分比達50％以上說明:去年同期基期較低,且本期角膜塑型片較去年同期成長56%所致 | ||
| 2021/3 | 0.79 | 72.33 | 151.1 | 1.63 | 72.3 | 1.63 | 0.26 | 本期角膜塑型片較去年同期成長151%所致 | ||
| 2021/2 | 0.46 | 17.6 | 20.41 | 0.85 | 33.32 | 1.27 | 0.34 | - | ||
| 2021/1 | 0.39 | -8.87 | 52.56 | 0.39 | 52.56 | 1.27 | 0.34 | 去年同期基期較低,且本期角膜塑型片較去年同期成長32%所致 | ||
| 2020/12 | 0.43 | -6.19 | 24.14 | 5.41 | 10.79 | 1.38 | 0.27 | - | ||
| 2020/11 | 0.46 | -8.47 | 40.82 | 4.98 | 9.78 | 1.55 | 0.24 | - | ||
| 2020/10 | 0.5 | -16.98 | 19.73 | 4.53 | 7.4 | 1.85 | 0.2 | - | ||
| 2020/9 | 0.6 | -20.05 | 34.85 | 4.03 | 6.03 | 1.87 | 0.22 | - | ||
| 2020/8 | 0.75 | 42.5 | 16.39 | 3.43 | 2.22 | 1.67 | 0.25 | - | ||
| 2020/7 | 0.53 | 32.5 | -2.97 | 2.68 | -1.13 | 1.33 | 0.32 | - | ||
| 2020/6 | 0.4 | -2.76 | 45.09 | 2.16 | -0.67 | 1.21 | 0.28 | - | ||
| 2020/5 | 0.41 | 0.98 | 12.11 | 1.76 | -7.26 | 1.13 | 0.3 | - | ||
| 2020/4 | 0.4 | 28.74 | 14.95 | 1.35 | -11.86 | 1.1 | 0.31 | - | ||
| 2020/3 | 0.31 | -17.38 | -25.38 | 0.95 | -19.83 | 0.95 | 0.42 | - | ||
| 2020/2 | 0.38 | 48.99 | -6.2 | 0.63 | -16.77 | 0.98 | 0.41 | - | ||
| 2020/1 | 0.25 | -26.38 | -28.72 | 0.25 | -28.72 | 0.92 | 0.43 | - | ||
| 2019/12 | 0.35 | 8.0 | 48.34 | 4.88 | 21.26 | 0.0 | N/A | - | ||
| 2019/11 | 0.32 | -21.12 | 7.56 | 4.54 | 19.6 | 0.0 | N/A | - |
| 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) | 24 | 0.0 | 8.21 | -21.96 | 6.22 | -17.72 | 7.47 | 0.4 | 67.35 | -3.4 | 27.83 | -16.55 | 26.37 | -22.87 | 2.08 | -16.13 | 2.39 | -20.33 | 1.99 | -22.27 |
| 2022 (9) | 24 | 0.0 | 10.52 | 5.41 | 7.56 | 22.13 | 7.44 | 15.35 | 69.72 | 4.76 | 33.35 | -4.28 | 34.19 | -8.34 | 2.48 | 10.22 | 3.0 | 0.67 | 2.56 | 6.22 |
| 2021 (8) | 24 | 9.09 | 9.98 | 76.33 | 6.19 | 25.56 | 6.45 | 19.22 | 66.55 | 0.23 | 34.84 | 25.32 | 37.30 | 62.32 | 2.25 | 50.0 | 2.98 | 109.86 | 2.41 | 92.8 |
| 2020 (7) | 22 | 4.76 | 5.66 | 1.25 | 4.93 | 19.95 | 5.41 | 10.86 | 66.40 | 0.26 | 27.80 | 5.7 | 22.98 | -2.34 | 1.5 | 17.19 | 1.42 | 7.58 | 1.25 | 8.7 |
| 2019 (6) | 21 | 23.53 | 5.59 | 28.51 | 4.11 | 65.73 | 4.88 | 21.09 | 66.23 | 6.0 | 26.30 | 32.16 | 23.53 | 33.24 | 1.28 | 60.0 | 1.32 | 51.72 | 1.15 | 55.41 |
| 2018 (5) | 17 | 6.25 | 4.35 | 21.17 | 2.48 | 1.64 | 4.03 | 16.14 | 62.48 | 3.55 | 19.90 | -10.56 | 17.66 | 5.56 | 0.8 | 3.9 | 0.87 | 24.29 | 0.74 | 27.59 |
| 2017 (4) | 16 | 0.0 | 3.59 | 0 | 2.44 | -19.74 | 3.47 | 3.27 | 60.34 | -5.14 | 22.25 | -29.19 | 16.73 | -34.9 | 0.77 | -27.36 | 0.7 | -35.78 | 0.58 | -32.56 |
| 2016 (3) | 16 | 0 | 0.00 | 0 | 3.04 | 0 | 3.36 | 0 | 63.61 | 0 | 31.42 | 0 | 25.70 | 0 | 1.06 | 0 | 1.09 | 0 | 0.86 | 0 |
