- 毛利率代表著產品的競爭優勢, 要和同一個產業做比較. 如果毛利率很低的話, 就要看公司的營收規模是否夠大
- 毛利率從谷底回升, 或許就是開始反轉的訊號
- 營益率代表著公司的經營效率
- 在不大幅舉債的前提下, ROE可以看出公司的經營品質
- 穩定或持續提升的毛利率和營益率十分重要, 要當心持續下滑的毛利率和營益率
- 本業收入比高的公司, 才容易預估財測, 值得花心力去研究
- 無形資產佔總資產比高的公司, 可能代表這家公司是透過併購來成長. 但如果佔比高的不合理, 則要當心
- 併購後有沒有發揮1+1>2, 營益率是一個很好的觀察指標
- 要檢視ROE上升或下滑的原因, 根據杜邦分析不外乎是利潤率, 營收, 財務槓桿的增減
- 租賃業要觀察延滯率(在銀行稱為逾放比率)的變化. 如果越來越多客戶拖延還錢(延滯率上升), 就代表接下來放款的錢也會變少(放款率下降)
營業毛利率 QoQ YoY | 營業利益率 QoQ YoY | 稅前淨利率 QoQ YoY | 稅後淨利率 QoQ YoY | 股東權益報酬率 QoQ YoY | 資產報酬率 QoQ YoY | 總資產周轉率 QoQ YoY | EBITDA利潤率 QoQ YoY | 財務槓桿 QoQ YoY | 本業收入比 QoQ YoY | 業外獲益比 QoQ YoY | 用人費用率 QoQ YoY | |||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
23Q3 (20) | 50.85 | -5.54 | 155.38 | -443.01 | -152.5 | -377.18 | -521.53 | -118.37 | -252.5 | -521.53 | -118.37 | -252.5 | -2.45 | -102.48 | 14.93 | -2.20 | -101.83 | -19.57 | 0.00 | 0 | -100.0 | -400.00 | -499.97 | -366.69 | 10.72 | -4.63 | -81.85 | 84.62 | 1.54 | 41.03 | 15.38 | -53.85 | -61.54 | 157.11 | -8.29 | 16.05 |
23Q2 (19) | 53.83 | 33.31 | 394.96 | -175.45 | 73.69 | 67.72 | -238.83 | -112.43 | 41.66 | -238.83 | -112.6 | 41.66 | -1.21 | -112.08 | 83.65 | -1.09 | -112.18 | 77.53 | 0.00 | 0 | -100.0 | -66.67 | -103.57 | 82.61 | 11.24 | -5.55 | -79.22 | 83.33 | 340.74 | -38.1 | 33.33 | -74.88 | 196.3 | 171.32 | -7.1 | -1.11 |
23Q1 (18) | 40.38 | 135.88 | 122.93 | -666.96 | -33.64 | -54.57 | 1922.04 | -49.53 | 459.09 | 1894.85 | -50.24 | 454.01 | 10.02 | -73.22 | 226.36 | 8.95 | -68.61 | 268.87 | 0.00 | -100.0 | -100.0 | 1866.67 | -52.44 | 530.77 | 11.90 | -0.42 | -76.82 | -34.62 | -164.81 | -143.27 | 132.69 | 17.35 | 563.46 | 184.41 | -10.95 | 11.02 |
22Q4 (17) | -112.53 | -22.55 | -144.84 | -499.08 | -437.57 | -379.1 | 3808.29 | 2674.04 | 5047.76 | 3808.29 | 2674.04 | 5047.76 | 37.42 | 1399.31 | 1339.07 | 28.51 | 1649.46 | 1504.43 | 0.01 | 0.0 | -66.67 | 3925.00 | 4679.4 | 58745.58 | 11.95 | -79.77 | -75.09 | -13.07 | -121.79 | -109.8 | 113.07 | 182.68 | 439.22 | 207.09 | 52.97 | 193.7 |
22Q3 (16) | -91.82 | -403.12 | -140.68 | -92.84 | 82.92 | -2.59 | -147.95 | 63.86 | -56.63 | -147.95 | 63.86 | -56.63 | -2.88 | 61.08 | 8.86 | -1.84 | 62.06 | -1.1 | 0.01 | 0.0 | -50.0 | -85.71 | 77.64 | -140.02 | 59.07 | 9.21 | -1.12 | 60.00 | -55.43 | -40.0 | 40.00 | 215.56 | 420.0 | 135.38 | -21.85 | 57.27 |
22Q2 (15) | -18.25 | 89.63 | 60.91 | -543.59 | -25.98 | -204.4 | -409.39 | 23.51 | -204.11 | -409.39 | 23.51 | -204.11 | -7.40 | 6.68 | 10.19 | -4.85 | 8.49 | 2.02 | 0.01 | 0.0 | -75.0 | -383.33 | 11.54 | -283.33 | 54.09 | 5.38 | -9.14 | 134.62 | 68.27 | 1.65 | -34.62 | -273.08 | -6.73 | 173.24 | 4.29 | 191.7 |
22Q1 (14) | -176.07 | -283.09 | -12159.59 | -431.48 | -314.21 | -1159.43 | -535.25 | -595.4 | -1565.37 | -535.25 | -595.4 | -1565.37 | -7.93 | -162.58 | 20.62 | -5.30 | -161.08 | 12.97 | 0.01 | -66.67 | -94.74 | -433.33 | -6596.7 | -1516.9 | 51.33 | 6.98 | -14.56 | 80.00 | -40.0 | -26.04 | 20.00 | 160.0 | 426.67 | 166.11 | 135.58 | 1574.5 |
21Q4 (13) | -45.96 | -20.47 | -77.79 | -104.17 | -15.1 | 49.76 | -76.97 | 18.52 | 58.08 | -76.97 | 18.52 | 58.08 | -3.02 | 4.43 | 89.5 | -2.03 | -11.54 | 88.58 | 0.03 | 50.0 | -70.0 | 6.67 | 118.68 | 104.1 | 47.98 | -19.69 | -24.48 | 133.33 | 33.33 | 17.61 | -33.33 | -533.33 | -160.61 | 70.51 | -18.09 | 168.2 |
21Q3 (12) | -38.15 | 18.29 | -320.62 | -90.50 | 49.32 | -0.31 | -94.46 | 29.83 | 0.8 | -94.46 | 29.83 | 0.8 | -3.16 | 61.65 | 82.31 | -1.82 | 63.23 | 84.17 | 0.02 | -50.0 | -83.33 | -35.71 | 64.29 | 56.53 | 59.74 | 0.35 | 2.66 | 100.00 | -24.49 | 5.56 | 7.69 | 123.72 | 46.15 | 86.08 | 44.94 | 798.54 |
21Q2 (11) | -46.69 | -3297.95 | -22.74 | -178.58 | -421.25 | -82.32 | -134.62 | -318.86 | -12.7 | -134.62 | -318.86 | -12.7 | -8.24 | 17.52 | 17.68 | -4.95 | 18.72 | 18.32 | 0.04 | -78.95 | -20.0 | -100.00 | -273.13 | -29.63 | 59.53 | -0.92 | 11.46 | 132.43 | 22.44 | 61.65 | -32.43 | -429.73 | -279.46 | 59.39 | 498.69 | 0 |
21Q1 (10) | 1.46 | 105.65 | 122.96 | -34.26 | 83.48 | 0.72 | -32.14 | 82.5 | 19.45 | -32.14 | 82.5 | 19.45 | -9.99 | 65.26 | -33.73 | -6.09 | 65.73 | -27.94 | 0.19 | 90.0 | 58.33 | -26.80 | 83.54 | 4.76 | 60.08 | -5.43 | -11.53 | 108.16 | -4.59 | 24.95 | -6.12 | 52.13 | -145.58 | 9.92 | -62.27 | 0 |
20Q4 (9) | -25.85 | -185.01 | -1269.68 | -207.34 | -129.82 | -653.42 | -183.61 | -92.83 | -410.03 | -183.61 | -92.83 | -413.02 | -28.76 | -61.03 | -257.27 | -17.77 | -54.52 | -324.11 | 0.10 | -16.67 | -16.67 | -162.77 | -98.16 | -495.79 | 63.53 | 9.18 | 46.96 | 113.37 | 19.67 | 49.74 | -12.79 | -343.02 | -155.96 | 26.29 | 174.43 | 149.08 |
20Q3 (8) | -9.07 | 76.16 | 81.79 | -90.22 | 7.89 | -14.22 | -95.22 | 20.28 | -112.88 | -95.22 | 20.28 | -93.62 | -17.86 | -78.42 | -147.03 | -11.50 | -89.77 | -295.19 | 0.12 | 140.0 | 71.43 | -82.14 | -6.48 | -439.68 | 58.19 | 8.95 | -61.26 | 94.74 | 15.63 | -46.11 | 5.26 | -70.88 | 106.94 | 9.58 | 0 | -91.13 |
20Q2 (7) | -38.04 | -498.11 | -268.6 | -97.95 | -183.83 | -204.76 | -119.45 | -199.37 | -321.19 | -119.45 | -199.37 | -416.21 | -10.01 | -34.0 | -57.39 | -6.06 | -27.31 | -104.04 | 0.05 | -58.33 | -54.55 | -77.14 | -174.13 | -514.17 | 53.41 | -21.35 | -55.93 | 81.93 | -5.36 | -26.76 | 18.07 | 34.54 | 233.28 | 0.00 | 0 | -100.0 |
20Q1 (6) | -6.36 | -387.78 | 70.62 | -34.51 | -25.4 | 47.02 | -39.90 | -10.83 | 39.49 | -39.90 | -11.48 | 35.37 | -7.47 | 7.2 | 26.4 | -4.76 | -13.6 | 8.64 | 0.12 | 0.0 | 50.0 | -28.14 | -3.0 | 43.72 | 67.91 | 57.09 | -30.95 | 86.57 | 14.33 | -12.56 | 13.43 | -41.23 | 1243.28 | 0.00 | 100.0 | -100.0 |
19Q4 (5) | 2.21 | 104.44 | 26.29 | -27.52 | 65.16 | 24.0 | -36.00 | 19.52 | -3.96 | -35.79 | 27.23 | 43.47 | -8.05 | -11.34 | -49.91 | -4.19 | -43.99 | -42.52 | 0.12 | 71.43 | 33.33 | -27.32 | -79.5 | -34.98 | 43.23 | -71.22 | -49.64 | 75.71 | -56.93 | -28.01 | 22.86 | 130.15 | 541.9 | -53.57 | -149.62 | -241.2 |
19Q3 (4) | -49.81 | -382.66 | 0.0 | -78.99 | -145.77 | 0.0 | -44.73 | -57.72 | 0.0 | -49.18 | -112.53 | 0.0 | -7.23 | -13.68 | 0.0 | -2.91 | 2.02 | 0.0 | 0.07 | -36.36 | 0.0 | -15.22 | -21.18 | 0.0 | 150.21 | 23.95 | 0.0 | 175.81 | 57.16 | 0.0 | -75.81 | -459.07 | 0.0 | 107.97 | 699.78 | 0.0 |
19Q2 (3) | -10.32 | 52.33 | 0.0 | -32.14 | 50.66 | 0.0 | -28.36 | 56.99 | 0.0 | -23.14 | 62.52 | 0.0 | -6.36 | 37.34 | 0.0 | -2.97 | 42.99 | 0.0 | 0.11 | 37.5 | 0.0 | -12.56 | 74.88 | 0.0 | 121.19 | 23.22 | 0.0 | 111.86 | 12.99 | 0.0 | -13.56 | -1455.93 | 0.0 | 13.50 | -29.87 | 0.0 |
19Q1 (2) | -21.65 | -1337.14 | 0.0 | -65.14 | -79.9 | 0.0 | -65.94 | -90.41 | 0.0 | -61.74 | 2.48 | 0.0 | -10.15 | -89.01 | 0.0 | -5.21 | -77.21 | 0.0 | 0.08 | -11.11 | 0.0 | -50.00 | -147.04 | 0.0 | 98.35 | 14.57 | 0.0 | 99.00 | -5.87 | 0.0 | 1.00 | 119.33 | 0.0 | 19.25 | -49.26 | 0.0 |
18Q4 (1) | 1.75 | 0.0 | 0.0 | -36.21 | 0.0 | 0.0 | -34.63 | 0.0 | 0.0 | -63.31 | 0.0 | 0.0 | -5.37 | 0.0 | 0.0 | -2.94 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -20.24 | 0.0 | 0.0 | 85.84 | 0.0 | 0.0 | 105.17 | 0.0 | 0.0 | -5.17 | 0.0 | 0.0 | 37.94 | 0.0 | 0.0 |
營業毛利率 YoY | 營業利益率 YoY | 折舊負擔比率 YoY | 稅前淨利率 YoY | 稅後淨利率 YoY | 股東權益報酬率 YoY | 資產報酬率 YoY | 總資產周轉率 YoY | EBITDA利潤率 YoY | 財務槓桿 YoY | 本業收入比 YoY | 業外獲益比 YoY | 無形資產佔總資產比 YoY | 用人費用率 YoY | |||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | -95.51 | 0 | -377.12 | 0 | 69.57 | 256.31 | 379.85 | 0 | 379.85 | 0 | 19.83 | 0 | 15.49 | 0 | 0.04 | -87.1 | 443.48 | 0 | 11.95 | -75.09 | -100.00 | 0 | 200.00 | 0 | 0.00 | 0 | 166.47 | 542.49 |
2021 (9) | -13.78 | 0 | -64.83 | 0 | 19.52 | 11.01 | -55.09 | 0 | -55.09 | 0 | -25.93 | 0 | -16.81 | 0 | 0.31 | -35.42 | -34.76 | 0 | 47.98 | -12.46 | 117.24 | 19.07 | -17.24 | 0 | 0.00 | 0 | 25.91 | 63.06 |
2020 (8) | -15.50 | 0 | -91.70 | 0 | 17.59 | 9.69 | -93.07 | 0 | -93.07 | 0 | -63.92 | 0 | -44.17 | 0 | 0.48 | 6.67 | -74.44 | 0 | 54.81 | 47.18 | 98.46 | -12.93 | 1.54 | 0 | 0.00 | 0 | 15.89 | 10.5 |
2019 (7) | -17.97 | 0 | -47.37 | 0 | 16.03 | 124.1 | -41.84 | 0 | -40.24 | 0 | -30.60 | 0 | -18.51 | 0 | 0.45 | -28.57 | -25.04 | 0 | 37.24 | -56.68 | 113.09 | 29.88 | -13.09 | 0 | 0.00 | 0 | 14.38 | 38.0 |
2018 (6) | 0.74 | 0 | -25.49 | 0 | 7.15 | -38.95 | -29.33 | 0 | -33.40 | 0 | -28.19 | 0 | -18.31 | 0 | 0.63 | 53.66 | -21.72 | 0 | 85.96 | 211.0 | 87.07 | -12.93 | 13.22 | 0 | 0.00 | 0 | 10.42 | -56.69 |
2017 (5) | -6.91 | 0 | -34.99 | 0 | 11.72 | -13.3 | -34.96 | 0 | -35.03 | 0 | -17.69 | 0 | -14.28 | 0 | 0.41 | 36.67 | -22.42 | 0 | 27.64 | 61.64 | 100.00 | -7.08 | -0.00 | 0 | 0.00 | 0 | 24.06 | -26.31 |
2016 (4) | -7.51 | 0 | -39.03 | 0 | 13.52 | -14.98 | -36.36 | 0 | -36.38 | 0 | -12.24 | 0 | -10.64 | 0 | 0.30 | 50.0 | -22.15 | 0 | 17.10 | 53.78 | 107.62 | 8.46 | -7.17 | 0 | 0.00 | 0 | 32.65 | -28.15 |
2015 (3) | -11.80 | 0 | -53.73 | 0 | 15.90 | -20.04 | -54.32 | 0 | -51.10 | 0 | -11.47 | 0 | -10.02 | 0 | 0.20 | 53.85 | -37.87 | 0 | 11.12 | -33.65 | 99.23 | -90.58 | 1.16 | 0 | 0.00 | 0 | 45.44 | -35.75 |
2014 (2) | 15.15 | 23.27 | -39.55 | 0 | 19.88 | 23.62 | -3.74 | 0 | -36.86 | 0 | -5.35 | 0 | -4.70 | 0 | 0.13 | -35.0 | 16.43 | -90.27 | 16.76 | 56.78 | 1053.85 | 0 | -953.85 | 0 | 0.00 | 0 | 70.72 | 27.84 |
2013 (1) | 12.29 | 0 | -16.73 | 0 | 16.09 | -24.21 | 151.48 | 0 | 148.77 | 0 | 36.74 | 0 | 30.43 | 0 | 0.20 | -31.03 | 168.80 | 0 | 10.69 | -71.64 | -11.00 | 0 | 111.00 | 116.11 | 0.00 | 0 | 55.32 | 1.11 |