平常我們知道 公司有時候會宣布財測 有些是故意發布低的財測  英文字有 underestimate, understate ..  但我們也可以用這個字 low-ball  反之 刻意高財測 膨風 不可以用這個字high-ball 它是表示快速地 

譯文如下

電信三雄 台灣大領先第一季的EPS 且三雄都達到財測目標 其中一個原因是因為4G服務的競爭升高 因而之前他們都宣布今年低財測 且第一季都達到當季財測

In terms of EPS in March, Taiwan Mobile (3045) clinched the title among all listed telecoms at NT$0.48, followed by Chunghwa Telecom (2412) at NT$0.4 and Far EasTone Telecom (4904) at NT$0.3. The trios 1Q17 EPS stood at a respective NT$1.46, NT$1.24 and NT$0.87, all achieving their guidances which, however, were low-balled by the firms due to the impact of heated competition in their 4G unlimited services packages.