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滲透率提升下有望進一步擴大市場份額。2023Q4/2024Q1淨利率小幅下滑；3）看好公司作為優質飲品供應鏈企業，植脂末及咖啡業務短期承壓；2）成本回落但市場推廣投入增加，咖啡及燕麥奶持續布局，咖啡業務拓展不及預期，原材料價 AI點評 ：佳禾食品近一個月獲得2份券商研報關注，風險提示 ：下遊需求恢複不及預期，最新價：13.45元）推薦評級。買入2家。 |
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