美林表示，美律主要產品線有高端娛樂式頭戴耳機、高功率揚聲器、免持聽筒等，美律積極改善產品結構，將其導向高端產品線，拉高毛利率，回顧其2011~2013年毛利率分別15%、19%、22%，呈現逐年攀升的態勢，主因為高功率揚聲器的貢獻，且美律客戶囊括全球NB和AIO(all in one)大廠，預計自今年第四季起營運將邁入高度成長階段，新業務貢獻相當可觀。
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