- 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 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(%) | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 47 | 0.0 | 2.17 | 0.15 | -88.55 | -87.07 | 0.47 | -69.68 | -68.87 | 4.54 | 3.42 | -12.86 | 12.33 | -11.8 | 21.12 | 37.59 | -5.95 | -9.9 | 0.24 | -73.03 | -71.43 | 0.07 | -88.52 | -87.04 | 0.73 | -86.65 | -88.92 | 0.58 | -86.73 | -88.99 | 1.72 | -40.59 | -18.60 |
| 23Q3 (19) | 47 | 0.0 | 2.17 | 1.31 | 7.38 | -41.26 | 1.55 | 32.48 | -33.19 | 4.39 | 42.53 | 8.4 | 13.98 | 15.25 | 24.93 | 39.97 | -0.99 | -7.35 | 0.89 | 27.14 | -33.58 | 0.61 | 7.02 | -40.78 | 5.47 | -7.13 | -52.14 | 4.37 | -7.22 | -52.55 | 8.77 | -13.51 | -4.80 |
| 23Q2 (18) | 47 | 0.0 | 2.17 | 1.22 | -34.41 | 154.17 | 1.17 | -42.08 | 225.0 | 3.08 | 65.59 | 69.23 | 12.13 | 2.28 | 52.39 | 40.37 | -2.82 | 1.1 | 0.7 | -40.17 | 204.35 | 0.57 | -34.48 | 159.09 | 5.89 | -35.63 | 70.23 | 4.71 | -35.66 | 70.65 | 9.39 | 12.97 | -4.15 |
| 23Q1 (17) | 47 | 2.17 | 2.17 | 1.86 | 60.34 | 37.78 | 2.02 | 33.77 | 44.29 | 1.86 | -64.3 | 37.78 | 11.86 | 16.5 | 29.62 | 41.54 | -0.43 | -0.91 | 1.17 | 39.29 | 42.68 | 0.87 | 61.11 | 40.32 | 9.15 | 38.85 | 7.52 | 7.32 | 38.9 | 7.49 | 3.74 | 6.18 | -0.57 |
| 22Q4 (16) | 46 | 0.0 | 0.0 | 1.16 | -47.98 | -24.18 | 1.51 | -34.91 | -2.58 | 5.21 | 28.64 | 963.27 | 10.18 | -9.03 | 16.48 | 41.72 | -3.29 | -2.41 | 0.84 | -37.31 | -6.67 | 0.54 | -47.57 | -22.86 | 6.59 | -42.34 | -34.43 | 5.27 | -42.78 | -34.45 | 15.77 | 158.30 | 254.77 |
| 22Q3 (15) | 46 | 0.0 | 0.0 | 2.23 | 364.58 | 293.91 | 2.32 | 544.44 | 309.01 | 4.05 | 122.53 | 485.71 | 11.19 | 40.58 | 132.16 | 43.14 | 8.04 | 24.0 | 1.34 | 482.61 | 303.03 | 1.03 | 368.18 | 294.34 | 11.43 | 230.35 | 183.31 | 9.21 | 233.7 | 183.96 | 13.79 | 150.07 | 235.08 |
| 22Q2 (14) | 46 | 0.0 | 0.0 | 0.48 | -64.44 | 141.03 | 0.36 | -74.29 | 133.96 | 1.82 | 34.81 | 1554.55 | 7.96 | -13.01 | 110.03 | 39.93 | -4.75 | 20.56 | 0.23 | -71.95 | 133.82 | 0.22 | -64.52 | 140.74 | 3.46 | -59.34 | 118.24 | 2.76 | -59.47 | 119.46 | -4.16 | -38.10 | -41.98 |
| 22Q1 (13) | 46 | 0.0 | 0.0 | 1.35 | -11.76 | 4.65 | 1.40 | -9.68 | 6.06 | 1.35 | 175.51 | 4.65 | 9.15 | 4.69 | 15.53 | 41.92 | -1.94 | 2.07 | 0.82 | -8.89 | 7.89 | 0.62 | -11.43 | 5.08 | 8.51 | -15.32 | -8.3 | 6.81 | -15.3 | -8.34 | 43.01 | 110.64 | 114.98 |
| 21Q4 (12) | 46 | 0.0 | 15.0 | 1.53 | 233.04 | 163.79 | 1.55 | 239.64 | 181.82 | 0.49 | 146.67 | -37.97 | 8.74 | 81.33 | 22.24 | 42.75 | 22.88 | 4.6 | 0.9 | 236.36 | 181.25 | 0.7 | 232.08 | 204.35 | 10.05 | 173.25 | 146.32 | 8.04 | 173.29 | 146.63 | 54.25 | 117.38 | 117.46 |
| 21Q3 (11) | 46 | 0.0 | 17.95 | -1.15 | 1.71 | -291.67 | -1.11 | -4.72 | -294.74 | -1.05 | -1054.55 | -600.0 | 4.82 | 27.18 | -30.04 | 34.79 | 5.04 | -14.6 | -0.66 | 2.94 | -300.0 | -0.53 | 1.85 | -330.43 | -13.72 | 27.68 | -422.07 | -10.97 | 22.64 | -421.7 | -12.48 | -94.49 | -92.51 |
| 21Q2 (10) | 46 | 0.0 | 21.05 | -1.17 | -190.7 | -588.24 | -1.06 | -180.3 | -863.64 | 0.11 | -91.47 | 127.5 | 3.79 | -52.15 | -24.05 | 33.12 | -19.36 | -12.77 | -0.68 | -189.47 | -655.56 | -0.54 | -191.53 | -800.0 | -18.97 | -304.42 | -898.42 | -14.18 | -290.85 | -1016.54 | -20.69 | -34.14 | -20.15 |
| 21Q1 (9) | 46 | 15.0 | 21.05 | 1.29 | 122.41 | 637.5 | 1.32 | 140.0 | 1300.0 | 1.29 | 63.29 | 637.5 | 7.92 | 10.77 | 54.69 | 41.07 | 0.49 | 7.88 | 0.76 | 137.5 | 1366.67 | 0.59 | 156.52 | 755.56 | 9.28 | 127.45 | 596.26 | 7.43 | 127.91 | 527.01 | 7.27 | 59.54 | 68.25 |
| 20Q4 (8) | 40 | 2.56 | 11.11 | 0.58 | -3.33 | 376.19 | 0.55 | -3.51 | 339.13 | 0.79 | 276.19 | -68.02 | 7.15 | 3.77 | 54.43 | 40.87 | 0.32 | 8.32 | 0.32 | -3.03 | 268.42 | 0.23 | 0.0 | 387.5 | 4.08 | -4.23 | 222.16 | 3.26 | -4.4 | 300.0 | 20.93 | 224.81 | 307.33 |
| 20Q3 (7) | 39 | 2.63 | 2.63 | 0.60 | 452.94 | -27.71 | 0.57 | 618.18 | -16.18 | 0.21 | 152.5 | -92.28 | 6.89 | 38.08 | 29.51 | 40.74 | 7.3 | -4.16 | 0.33 | 466.67 | -17.5 | 0.23 | 483.33 | -25.81 | 4.26 | 324.21 | -42.12 | 3.41 | 368.5 | -42.11 | 17.77 | 241.06 | 309.09 |
| 20Q2 (6) | 38 | 0.0 | 0.0 | -0.17 | 29.17 | -118.28 | -0.11 | 0.0 | -112.64 | -0.40 | -66.67 | -120.94 | 4.99 | -2.54 | 0.81 | 37.97 | -0.26 | -12.47 | -0.09 | -50.0 | -118.0 | -0.06 | 33.33 | -117.14 | -1.90 | -1.6 | -121.3 | -1.27 | 27.01 | -117.94 | 4.02 | 7.44 | 26.09 |
| 20Q1 (5) | 38 | 5.56 | 18.75 | -0.24 | -14.29 | -125.26 | -0.11 | 52.17 | -116.18 | -0.24 | -109.72 | -125.26 | 5.12 | 10.58 | 17.43 | 38.07 | 0.9 | -11.55 | -0.06 | 68.42 | -113.33 | -0.09 | -12.5 | -130.0 | -1.87 | 44.01 | -118.91 | -1.74 | -6.75 | -125.4 | - | - | 0.00 |
| 19Q4 (4) | 36 | -5.26 | 0.0 | -0.21 | -125.3 | 0.0 | -0.23 | -133.82 | 0.0 | 2.47 | -9.19 | 0.0 | 4.63 | -12.97 | 0.0 | 37.73 | -11.24 | 0.0 | -0.19 | -147.5 | 0.0 | -0.08 | -125.81 | 0.0 | -3.34 | -145.38 | 0.0 | -1.63 | -127.67 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 38 | 0.0 | 0.0 | 0.83 | -10.75 | 0.0 | 0.68 | -21.84 | 0.0 | 2.72 | 42.41 | 0.0 | 5.32 | 7.47 | 0.0 | 42.51 | -2.01 | 0.0 | 0.4 | -20.0 | 0.0 | 0.31 | -11.43 | 0.0 | 7.36 | -17.49 | 0.0 | 5.89 | -16.81 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 38 | 18.75 | 0.0 | 0.93 | -2.11 | 0.0 | 0.87 | 27.94 | 0.0 | 1.91 | 101.05 | 0.0 | 4.95 | 13.53 | 0.0 | 43.38 | 0.79 | 0.0 | 0.5 | 11.11 | 0.0 | 0.35 | 16.67 | 0.0 | 8.92 | -9.81 | 0.0 | 7.08 | 3.36 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 32 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 4.36 | 0.0 | 0.0 | 43.04 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 9.89 | 0.0 | 0.0 | 6.85 | 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) |
|---|---|---|---|---|---|---|---|---|---|---|
| 2024/3 | 4.57 | -11.43 | 31.17 | 14.33 | 20.85 | 14.33 | N/A | - | ||
| 2024/2 | 5.16 | 12.22 | 35.79 | 9.76 | 16.55 | 13.95 | N/A | - | ||
| 2024/1 | 4.6 | 9.73 | 0.56 | 4.6 | 0.56 | 12.52 | N/A | - | ||
| 2023/12 | 4.19 | 12.3 | 26.19 | 50.3 | 30.71 | 12.33 | 0.03 | - | ||
| 2023/11 | 3.73 | -15.21 | 12.08 | 46.1 | 31.13 | 12.21 | 0.03 | - | ||
| 2023/10 | 4.4 | 7.99 | 24.68 | 42.37 | 33.13 | 13.46 | 0.03 | - | ||
| 2023/9 | 4.08 | -18.12 | 26.35 | 37.97 | 34.18 | 13.98 | 0.03 | - | ||
| 2023/8 | 4.98 | 1.03 | 25.45 | 33.89 | 35.19 | 14.13 | 0.03 | - | ||
| 2023/7 | 4.93 | 16.54 | 23.34 | 28.91 | 37.02 | 13.1 | 0.03 | - | ||
| 2023/6 | 4.23 | 7.18 | 44.21 | 23.99 | 40.21 | 12.13 | 0.03 | - | ||
| 2023/5 | 3.94 | -0.2 | 77.8 | 19.76 | 39.39 | 11.38 | 0.03 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2023/4 | 3.95 | 13.41 | 40.79 | 15.81 | 32.26 | 11.24 | 0.03 | - | ||
| 2023/3 | 3.49 | -8.31 | 11.73 | 11.86 | 29.64 | 11.86 | 0.02 | - | ||
| 2023/2 | 3.8 | -16.89 | 18.74 | 8.38 | 38.9 | 11.7 | 0.02 | - | ||
| 2023/1 | 4.57 | 37.69 | 61.72 | 4.57 | 61.72 | 11.23 | 0.03 | 本期營業收入較去年同期增加主係因:「農曆年連續假期，兩期歸屬不同月份」暨「本期總店數較去年同期增加」所致。 | ||
| 2022/12 | 3.32 | -0.25 | 12.58 | 38.48 | 52.26 | 10.18 | 0.03 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2022/11 | 3.33 | -5.68 | 16.03 | 35.16 | 57.51 | 10.09 | 0.03 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2022/10 | 3.53 | 9.44 | 21.13 | 31.83 | 63.63 | 10.73 | 0.02 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2022/9 | 3.23 | -18.7 | 48.26 | 28.3 | 71.12 | 11.19 | 0.02 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2022/8 | 3.97 | -0.65 | 74.07 | 25.07 | 74.58 | 10.9 | 0.02 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2022/7 | 4.0 | 36.26 | 993.77 | 21.1 | 74.67 | 9.15 | 0.03 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2022/6 | 2.93 | 32.15 | 1189.78 | 17.11 | 46.02 | 7.96 | 0.03 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店數較去年增加」所致。 | ||
| 2022/5 | 2.22 | -20.97 | 98.43 | 14.17 | 23.39 | 8.14 | 0.03 | 本期營業收入較去年同期增加主係因:「本期疫情影響營運較去年為小」及「本期總店鋪數較去年增加」所致。 | ||
| 2022/4 | 2.81 | -9.99 | 14.63 | 11.96 | 15.29 | 9.13 | 0.02 | - | ||
| 2022/3 | 3.12 | -2.56 | 24.33 | 9.15 | 15.5 | 9.15 | 0.02 | - | ||
| 2022/2 | 3.2 | 13.18 | 14.49 | 6.03 | 11.41 | 8.98 | 0.02 | - | ||
| 2022/1 | 2.83 | -4.14 | 8.11 | 2.83 | 8.11 | 8.65 | 0.02 | - | ||
| 2021/12 | 2.95 | 2.8 | 12.56 | 25.27 | 4.65 | 8.74 | 0.02 | - | ||
| 2021/11 | 2.87 | -1.53 | 32.67 | 22.32 | 3.69 | 7.96 | 0.02 | - | ||
| 2021/10 | 2.91 | 33.95 | 23.23 | 19.45 | 0.45 | 7.37 | 0.02 | - | ||
| 2021/9 | 2.18 | -4.55 | -1.57 | 16.54 | -2.71 | 4.82 | 0.03 | - | ||
| 2021/8 | 2.28 | 524.19 | -6.7 | 14.36 | -2.88 | 2.87 | 0.06 | - | ||
| 2021/7 | 0.37 | 60.68 | -83.67 | 12.08 | -2.12 | 1.71 | 0.09 | 配合疫情警戒政策，謹提供外帶及降低可內用人數，致營收下降。 | ||
| 2021/6 | 0.23 | -79.66 | -87.96 | 11.71 | 15.93 | 3.79 | 0.03 | 配合全國疫情三級警戒,餐飲業一律外帶不得內用，致營收下降。 | ||
| 2021/5 | 1.12 | -54.35 | -38.13 | 11.49 | 39.83 | 6.08 | 0.02 | - | ||
| 2021/4 | 2.45 | -2.36 | 89.8 | 10.37 | 61.82 | 7.75 | 0.01 | 本月較去年同期增加，係因店鋪數增加暨疫情趨緩所致。 | ||
| 2021/3 | 2.51 | -10.27 | 71.24 | 7.92 | 54.76 | 7.92 | 0.02 | 本月較去年同期增加，係因店鋪數增加暨疫情趨緩所致。 | ||
| 2021/2 | 2.8 | 6.87 | 68.17 | 5.41 | 48.15 | 8.03 | 0.02 | 係因店鋪數增加所致 | ||
| 2021/1 | 2.62 | -0.19 | 31.43 | 2.62 | 31.43 | 7.4 | 0.02 | - | ||
| 2020/12 | 2.62 | 21.17 | 58.94 | 24.15 | 25.35 | 7.15 | 0.03 | 係因店鋪數增加所致 | ||
| 2020/11 | 2.16 | -8.54 | 49.46 | 21.53 | 22.2 | 6.74 | 0.03 | - | ||
| 2020/10 | 2.37 | 6.98 | 54.43 | 19.36 | 19.76 | 7.02 | 0.03 | 係因店鋪數增加所致 | ||
| 2020/9 | 2.21 | -9.53 | 48.1 | 17.0 | 16.14 | 6.89 | 0.03 | - | ||
| 2020/8 | 2.44 | 9.2 | 30.46 | 14.79 | 12.51 | 6.57 | 0.03 | - | ||
| 2020/7 | 2.24 | 18.44 | 14.55 | 12.34 | 9.52 | 5.93 | 0.03 | - | ||
| 2020/6 | 1.89 | 4.54 | 7.58 | 10.1 | 8.47 | 4.99 | 0.02 | - | ||
| 2020/5 | 1.81 | 40.05 | 13.09 | 8.22 | 8.67 | 4.56 | 0.02 | - | ||
| 2020/4 | 1.29 | -11.91 | -19.38 | 6.41 | 7.49 | 4.42 | 0.02 | - | ||
| 2020/3 | 1.46 | -11.88 | -3.13 | 5.12 | 17.35 | 5.12 | 0.02 | - | ||
| 2020/2 | 1.66 | -16.47 | 12.47 | 3.65 | 28.23 | 5.3 | 0.02 | - | ||
| 2020/1 | 1.99 | 20.69 | 45.23 | 1.99 | 45.23 | 5.09 | 0.02 | - | ||
| 2019/12 | 1.65 | 13.93 | 21.56 | 19.26 | 34.14 | 4.63 | 0.02 | - | ||
| 2019/11 | 1.45 | -5.49 | 25.94 | 17.61 | 35.46 | 4.47 | 0.02 | - | ||
| 2019/10 | 1.53 | 2.59 | 30.59 | 16.17 | 36.38 | 4.9 | 0.02 | - | ||
| 2019/9 | 1.49 | -20.31 | 17.2 | 14.63 | 37.01 | 5.32 | 0.01 | - | ||
| 2019/8 | 1.87 | -4.1 | 30.43 | 13.14 | 39.7 | 5.58 | 0.01 | - | ||
| 2019/7 | 1.95 | 11.24 | 36.75 | 11.27 | 41.37 | 5.31 | 0.01 | - | ||
| 2019/6 | 1.76 | 9.89 | 39.34 | 9.32 | 42.37 | 4.95 | 0.02 | - | ||
| 2019/5 | 1.6 | -0.17 | 39.29 | 7.56 | 43.1 | 0.0 | N/A | - | ||
| 2019/4 | 1.6 | 5.84 | 33.66 | 5.96 | 44.15 | 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 YoY | 稅前淨利 YoY | 稅後淨利 YoY | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 47 | 2.17 | 4.51 | -12.26 | 5.21 | -6.96 | 50.3 | 30.72 | 39.85 | -4.69 | 2.99 | -7.14 | 2.66 | -11.33 | 2.12 | -12.03 |
| 2022 (9) | 46 | 0.0 | 5.14 | 970.83 | 5.60 | 748.48 | 38.48 | 52.28 | 41.81 | 6.5 | 3.22 | 875.76 | 3.0 | 1204.35 | 2.41 | 995.45 |
| 2021 (8) | 46 | 15.0 | 0.48 | -36.84 | 0.66 | -27.47 | 25.27 | 4.64 | 39.26 | -0.96 | 0.33 | -35.29 | 0.23 | -41.03 | 0.22 | -31.25 |
| 2020 (7) | 40 | 11.11 | 0.76 | -67.38 | 0.91 | -54.5 | 24.15 | 25.39 | 39.64 | -4.94 | 0.51 | -56.03 | 0.39 | -64.86 | 0.32 | -64.04 |
| 2019 (6) | 36 | 12.5 | 2.33 | -31.07 | 2.00 | -15.25 | 19.26 | 34.12 | 41.70 | -4.58 | 1.16 | -16.55 | 1.11 | -17.78 | 0.89 | -16.82 |
| 2018 (5) | 32 | 0.0 | 3.38 | 82.7 | 2.36 | 98.32 | 14.36 | 70.14 | 43.70 | 0.69 | 1.39 | 104.41 | 1.35 | 92.86 | 1.07 | 84.48 |
| 2017 (4) | 32 | 0.0 | 1.85 | 0 | 1.19 | 0 | 8.44 | 444.52 | 43.40 | -24.84 | 0.68 | 0 | 0.7 | 0 | 0.58 | 0 |
| 2016 (3) | 32 | 0 | 0.00 | 0 | -0.15 | 0 | 1.55 | 0 | 57.74 | 0 | -0.06 | 0 | -0.02 | 0 | -0.02 | 0 |
