- 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) | 115 | 0.0 | 0.0 | 0.41 | 0.0 | 20.59 | 0.35 | -2.78 | 9.37 | 2.50 | 19.62 | 119.3 | 5.46 | -1.27 | -30.45 | 14.87 | 0.54 | 20.99 | 0.32 | -36.0 | -34.69 | 0.48 | 2.13 | 20.0 | 7.38 | -27.5 | 12.5 | 8.71 | 2.47 | 72.13 | -11.63 | -21.92 | -24.53 |
| 23Q3 (19) | 115 | 0.0 | 0.0 | 0.41 | -43.84 | 141.18 | 0.36 | -46.27 | 200.0 | 2.09 | 24.4 | 161.25 | 5.53 | -22.0 | 2.03 | 14.79 | -26.53 | 78.19 | 0.5 | -46.24 | 194.12 | 0.47 | -44.05 | 135.0 | 10.18 | -27.95 | 134.02 | 8.50 | -28.27 | 135.46 | -25.83 | -33.50 | -37.12 |
| 23Q2 (18) | 115 | 0.0 | 0.0 | 0.73 | -23.16 | 217.39 | 0.67 | -27.96 | 235.0 | 1.68 | 76.84 | 166.67 | 7.09 | -29.66 | 55.14 | 20.13 | 8.63 | 69.02 | 0.93 | -27.34 | 232.14 | 0.84 | -23.64 | 211.11 | 14.13 | 8.69 | 103.31 | 11.85 | 8.92 | 103.26 | -0.62 | 78.12 | 81.33 |
| 23Q1 (17) | 115 | 0.0 | 0.0 | 0.95 | 179.41 | 137.5 | 0.93 | 190.63 | 151.35 | 0.95 | -16.67 | 137.5 | 10.08 | 28.41 | 111.76 | 18.53 | 50.77 | 14.67 | 1.28 | 161.22 | 150.98 | 1.1 | 175.0 | 139.13 | 13.00 | 98.17 | 13.64 | 10.88 | 115.02 | 12.05 | 36.62 | 139.70 | 178.65 |
| 22Q4 (16) | 115 | 0.0 | 0.0 | 0.34 | 100.0 | -42.37 | 0.32 | 166.67 | -44.83 | 1.14 | 42.5 | -54.94 | 7.85 | 44.83 | 29.32 | 12.29 | 48.07 | -37.36 | 0.49 | 188.24 | -37.97 | 0.4 | 100.0 | -41.18 | 6.56 | 50.8 | -50.27 | 5.06 | 40.17 | -54.98 | 31.71 | 36.95 | 63.33 |
| 22Q3 (15) | 115 | 0.0 | 0.0 | 0.17 | -26.09 | -78.48 | 0.12 | -40.0 | -84.0 | 0.80 | 26.98 | -58.76 | 5.42 | 18.6 | -4.58 | 8.30 | -30.31 | -61.7 | 0.17 | -39.29 | -81.91 | 0.2 | -25.93 | -78.02 | 4.35 | -37.41 | -75.19 | 3.61 | -38.08 | -77.38 | 7.31 | -34.30 | -42.98 |
| 22Q2 (14) | 115 | 0.0 | 0.0 | 0.23 | -42.5 | -62.3 | 0.20 | -45.95 | -68.25 | 0.63 | 57.5 | -45.22 | 4.57 | -3.99 | -17.36 | 11.91 | -26.3 | -38.77 | 0.28 | -45.1 | -65.0 | 0.27 | -41.3 | -61.43 | 6.95 | -39.25 | -50.07 | 5.83 | -39.96 | -53.95 | -12.79 | -37.35 | -41.08 |
| 22Q1 (13) | 115 | 0.0 | 0.0 | 0.40 | -32.2 | -27.27 | 0.37 | -36.21 | -28.85 | 0.40 | -84.19 | -27.27 | 4.76 | -21.58 | -36.11 | 16.16 | -17.64 | 25.27 | 0.51 | -35.44 | -22.73 | 0.46 | -32.35 | -26.98 | 11.44 | -13.27 | 23.94 | 9.71 | -13.61 | 14.91 | -7.35 | -28.76 | -29.44 |
| 21Q4 (12) | 115 | 0.0 | 0.0 | 0.59 | -25.32 | 147.2 | 0.58 | -22.67 | 147.54 | 2.53 | 30.41 | 304.03 | 6.07 | 6.87 | -21.27 | 19.62 | -9.46 | 243.95 | 0.79 | -15.96 | 156.43 | 0.68 | -25.27 | 147.22 | 13.19 | -24.76 | 170.72 | 11.24 | -29.57 | 160.14 | 4.79 | 2.10 | -1.81 |
| 21Q3 (11) | 115 | 0.0 | 0.0 | 0.79 | 29.51 | 429.17 | 0.75 | 19.05 | 440.91 | 1.94 | 68.7 | 19300.0 | 5.68 | 2.71 | -19.66 | 21.67 | 11.41 | 216800.0 | 0.94 | 17.5 | 403.23 | 0.91 | 30.0 | 437.04 | 17.53 | 25.93 | 485.27 | 15.96 | 26.07 | 512.4 | -11.53 | 20.21 | 20.10 |
| 21Q2 (10) | 115 | 0.0 | 4.55 | 0.61 | 10.91 | 777.78 | 0.63 | 21.15 | 1360.0 | 1.15 | 109.09 | 360.0 | 5.53 | -25.77 | 18.67 | 19.45 | 50.78 | 370.94 | 0.8 | 21.21 | 900.0 | 0.7 | 11.11 | 800.0 | 13.92 | 50.81 | 580.0 | 12.66 | 49.82 | 697.17 | -14.57 | 77.45 | 81.89 |
| 21Q1 (9) | 115 | 0.0 | 0.0 | 0.55 | 144.0 | 66.67 | 0.52 | 142.62 | 73.33 | 0.55 | 144.35 | 66.67 | 7.45 | -3.37 | 52.35 | 12.90 | 194.64 | -12.54 | 0.66 | 147.14 | 50.0 | 0.63 | 143.75 | 65.79 | 9.23 | 149.49 | -6.1 | 8.45 | 145.21 | 7.37 | 2.84 | -138.41 | -155.97 |
| 20Q4 (8) | 115 | 0.0 | 0.0 | -1.25 | -420.83 | -600.0 | -1.22 | -454.55 | -506.67 | -1.24 | -12500.0 | -221.57 | 7.71 | 9.05 | 43.58 | -13.63 | -136200.0 | -203.73 | -1.4 | -351.61 | -450.0 | -1.44 | -433.33 | -614.29 | -18.65 | -309.89 | -403.25 | -18.69 | -382.95 | -453.98 | 30.38 | -293.75 | -397.27 |
| 20Q3 (7) | 115 | 4.55 | 0.0 | -0.24 | -166.67 | -182.76 | -0.22 | -340.0 | -178.57 | 0.01 | -96.0 | -98.72 | 7.07 | 51.72 | -5.35 | -0.01 | -100.24 | -100.11 | -0.31 | -210.0 | -173.81 | -0.27 | -170.0 | -179.41 | -4.55 | -56.9 | -178.31 | -3.87 | -82.55 | -185.62 | 23.51 | -146.97 | -228.34 |
| 20Q2 (6) | 110 | -4.35 | -4.35 | -0.09 | -127.27 | -137.5 | -0.05 | -116.67 | -122.73 | 0.25 | -24.24 | -48.98 | 4.66 | -4.7 | -38.28 | 4.13 | -72.0 | -51.24 | -0.1 | -122.73 | -128.57 | -0.1 | -126.32 | -137.04 | -2.90 | -129.5 | -158.35 | -2.12 | -126.94 | -158.73 | -6.82 | -47.63 | -58.34 |
| 20Q1 (5) | 115 | 0.0 | 0.0 | 0.33 | 32.0 | 32.0 | 0.30 | 0.0 | 36.36 | 0.33 | -67.65 | 32.0 | 4.89 | -8.94 | -22.63 | 14.75 | 12.25 | 52.69 | 0.44 | 10.0 | 37.5 | 0.38 | 35.71 | 31.03 | 9.83 | 59.84 | 72.15 | 7.87 | 49.05 | 73.35 | - | - | 0.00 |
| 19Q4 (4) | 115 | 0.0 | 0.0 | 0.25 | -13.79 | 0.0 | 0.30 | 7.14 | 0.0 | 1.02 | 30.77 | 0.0 | 5.37 | -28.11 | 0.0 | 13.14 | 42.67 | 0.0 | 0.4 | -4.76 | 0.0 | 0.28 | -17.65 | 0.0 | 6.15 | 5.85 | 0.0 | 5.28 | 16.81 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 115 | 0.0 | 0.0 | 0.29 | 20.83 | 0.0 | 0.28 | 27.27 | 0.0 | 0.78 | 59.18 | 0.0 | 7.47 | -1.06 | 0.0 | 9.21 | 8.74 | 0.0 | 0.42 | 20.0 | 0.0 | 0.34 | 25.93 | 0.0 | 5.81 | 16.9 | 0.0 | 4.52 | 25.21 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 115 | 0.0 | 0.0 | 0.24 | -4.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.49 | 96.0 | 0.0 | 7.55 | 19.46 | 0.0 | 8.47 | -12.32 | 0.0 | 0.35 | 9.38 | 0.0 | 0.27 | -6.9 | 0.0 | 4.97 | -12.96 | 0.0 | 3.61 | -20.48 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 115 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 6.32 | 0.0 | 0.0 | 9.66 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 5.71 | 0.0 | 0.0 | 4.54 | 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 | 1.7 | 14.1 | -55.01 | 5.22 | -48.17 | 5.22 | N/A | 去年同期因營建完工入帳,致本月差異達50%以上 | ||
| 2024/2 | 1.49 | -26.72 | -62.09 | 3.52 | -44.07 | 5.18 | N/A | 去年同期因營建完工入帳,致本月差異達50%以上 | ||
| 2024/1 | 2.03 | 23.1 | -14.18 | 2.03 | -14.18 | 5.39 | N/A | - | ||
| 2023/12 | 1.65 | -3.11 | -60.17 | 28.16 | 24.65 | 5.46 | 1.66 | 本月因無營建完工入帳，致本月變動達50%以上 | ||
| 2023/11 | 1.71 | -18.83 | -8.31 | 26.51 | 43.74 | 5.98 | 1.52 | - | ||
| 2023/10 | 2.1 | -3.48 | 14.25 | 24.8 | 49.58 | 6.16 | 1.47 | - | ||
| 2023/9 | 2.18 | 15.49 | 7.52 | 22.7 | 53.98 | 5.53 | 1.78 | 因建案完工入帳，致累計變動達50%以上 | ||
| 2023/8 | 1.88 | 28.76 | -2.78 | 20.52 | 61.38 | 4.81 | 2.05 | 因建案完工入帳，致累計變動達50%以上 | ||
| 2023/7 | 1.46 | 0.21 | 0.62 | 18.64 | 72.92 | 5.49 | 1.79 | 因建案完工入帳，致累計變動達50%以上 | ||
| 2023/6 | 1.46 | -43.16 | 18.35 | 17.17 | 84.2 | 7.09 | 1.36 | 因建案完工入帳，致累計變動達50%以上 | ||
| 2023/5 | 2.57 | -16.07 | 60.98 | 15.71 | 94.25 | 9.41 | 1.03 | 因建案完工入帳，致本月及累計變動達50%以上 | ||
| 2023/4 | 3.06 | -19.0 | 76.25 | 13.14 | 102.43 | 10.77 | 0.9 | 因建案完工入帳，致本月及累計變動達50%以上 | ||
| 2023/3 | 3.78 | -3.84 | 129.03 | 10.08 | 111.99 | 10.08 | 1.0 | 因建案完工入帳，致本月及累計變動達50%以上 | ||
| 2023/2 | 3.93 | 65.86 | 226.7 | 6.3 | 102.92 | 10.45 | 0.96 | 因建案完工入帳，致本月及累計變動達50%以上 | ||
| 2023/1 | 2.37 | -42.86 | 24.61 | 2.37 | 24.61 | 8.38 | 1.2 | - | ||
| 2022/12 | 4.15 | 123.04 | 94.9 | 22.59 | -8.64 | 7.85 | 1.89 | 本月因建案完工入帳,致本月變動達50%以上 | ||
| 2022/11 | 1.86 | 1.13 | -15.55 | 18.44 | -18.39 | 5.72 | 2.59 | - | ||
| 2022/10 | 1.84 | -9.16 | 5.76 | 16.58 | -18.7 | 5.8 | 2.55 | - | ||
| 2022/9 | 2.02 | 4.42 | 0.0 | 14.74 | -20.98 | 5.42 | 3.11 | - | ||
| 2022/8 | 1.94 | 33.28 | 2.82 | 12.72 | -23.53 | 4.63 | 3.65 | - | ||
| 2022/7 | 1.45 | 17.87 | -17.66 | 10.78 | -26.91 | 4.28 | 3.94 | - | ||
| 2022/6 | 1.23 | -22.69 | -19.42 | 9.32 | -28.16 | 4.57 | 3.67 | - | ||
| 2022/5 | 1.6 | -8.11 | -22.31 | 8.09 | -29.33 | 4.98 | 3.36 | - | ||
| 2022/4 | 1.74 | 5.25 | -10.62 | 6.49 | -30.87 | 4.59 | 3.65 | - | ||
| 2022/3 | 1.65 | 37.14 | -41.4 | 4.76 | -36.15 | 4.76 | 3.45 | - | ||
| 2022/2 | 1.2 | -36.72 | -40.44 | 3.11 | -32.97 | 5.23 | 3.13 | - | ||
| 2022/1 | 1.9 | -10.63 | -27.18 | 1.9 | -27.18 | 6.23 | 2.63 | - | ||
| 2021/12 | 2.13 | -3.36 | -16.18 | 24.73 | 1.6 | 6.07 | 2.26 | - | ||
| 2021/11 | 2.2 | 26.67 | -11.5 | 22.6 | 3.67 | 5.97 | 2.3 | - | ||
| 2021/10 | 1.74 | -14.12 | -35.16 | 20.39 | 5.63 | 5.65 | 2.43 | - | ||
| 2021/9 | 2.02 | 7.37 | -25.09 | 18.66 | 12.21 | 5.68 | 2.32 | - | ||
| 2021/8 | 1.89 | 6.72 | -13.78 | 16.63 | 19.45 | 5.18 | 2.54 | - | ||
| 2021/7 | 1.77 | 15.35 | -18.99 | 14.75 | 25.64 | 5.35 | 2.46 | - | ||
| 2021/6 | 1.53 | -25.46 | -15.09 | 12.98 | 35.83 | 5.53 | 2.28 | - | ||
| 2021/5 | 2.05 | 5.72 | 13.2 | 11.45 | 47.69 | 6.81 | 1.85 | - | ||
| 2021/4 | 1.94 | -30.99 | 86.25 | 9.39 | 58.23 | 6.78 | 1.86 | 國內餐飲市場消費活動漸活絡所致 | ||
| 2021/3 | 2.82 | 39.38 | 82.44 | 7.45 | 52.25 | 7.45 | 1.57 | 國內新冠病毒疫情相對穩定，餐飲市場消費漸活絡所致 | ||
| 2021/2 | 2.02 | -22.63 | 35.03 | 4.63 | 34.33 | 7.17 | 1.63 | - | ||
| 2021/1 | 2.61 | 2.86 | 41.01 | 2.61 | 41.01 | 7.64 | 1.53 | - | ||
| 2020/12 | 2.54 | 2.03 | 16.89 | 24.34 | -8.88 | 7.71 | 1.95 | - | ||
| 2020/11 | 2.49 | -7.18 | 73.73 | 21.8 | -11.16 | 7.87 | 1.91 | 主因去年同期肉品市場價格未達預期標準，管理階層調整銷售策略降低出貨，且本期對肉品庫存擬訂去化方針使銷量上升所致。 | ||
| 2020/10 | 2.68 | -0.78 | 51.52 | 19.31 | -16.43 | 7.57 | 1.98 | 主因去年同期肉品市場價格未達預期標準，管理階層調整銷售策略降低出貨，且本期對肉品庫存擬訂去化方針使銷量上升所致。 | ||
| 2020/9 | 2.7 | 23.57 | 2.81 | 16.63 | -22.06 | 7.07 | 2.9 | - | ||
| 2020/8 | 2.19 | 0.27 | -11.92 | 13.92 | -25.56 | 6.17 | 3.33 | - | ||
| 2020/7 | 2.18 | 20.91 | -7.38 | 11.74 | -27.65 | 5.8 | 3.54 | - | ||
| 2020/6 | 1.8 | -0.62 | -25.68 | 9.55 | -31.09 | 4.66 | 5.23 | - | ||
| 2020/5 | 1.81 | 73.94 | -35.49 | 7.75 | -32.24 | 4.4 | 5.54 | - | ||
| 2020/4 | 1.04 | -32.41 | -54.73 | 5.94 | -31.18 | 4.08 | 5.98 | 受新冠病毒疫情影響，國內餐飲市場消費活動降低所致。 | ||
| 2020/3 | 1.54 | 3.16 | -28.18 | 4.89 | -22.6 | 4.89 | 5.08 | - | ||
| 2020/2 | 1.5 | -19.21 | -11.37 | 3.45 | -17.32 | 5.52 | 4.5 | - | ||
| 2020/1 | 1.85 | -14.73 | -25.39 | 1.85 | -25.39 | 5.46 | 4.55 | - | ||
| 2019/12 | 2.17 | 51.64 | 11.09 | 26.71 | -1.52 | 5.37 | 4.66 | - | ||
| 2019/11 | 1.43 | -19.05 | -41.14 | 24.54 | -2.5 | 5.83 | 4.3 | - | ||
| 2019/10 | 1.77 | -32.67 | -25.44 | 23.1 | 1.63 | 6.88 | 3.64 | - | ||
| 2019/9 | 2.63 | 5.86 | 41.88 | 21.33 | 4.78 | 7.47 | 3.09 | - | ||
| 2019/8 | 2.48 | 5.44 | 21.22 | 18.71 | 1.07 | 7.27 | 3.18 | - | ||
| 2019/7 | 2.35 | -2.98 | 13.03 | 16.22 | -1.43 | 7.6 | 3.04 | - | ||
| 2019/6 | 2.43 | -13.74 | 15.67 | 13.87 | -3.52 | 7.55 | 2.81 | - | ||
| 2019/5 | 2.81 | 22.07 | 29.35 | 11.44 | -6.81 | 0.0 | N/A | - | ||
| 2019/4 | 2.31 | 7.22 | -3.22 | 8.63 | -14.6 | 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) | 115 | 0.0 | 2.49 | 118.42 | 2.30 | 130.0 | 28.16 | 24.66 | 17.49 | 44.9 | 3.04 | 109.66 | 3.28 | 103.73 | 2.88 | 118.18 |
| 2022 (9) | 115 | 0.0 | 1.14 | -54.94 | 1.00 | -59.84 | 22.59 | -8.65 | 12.07 | -33.06 | 1.45 | -54.55 | 1.61 | -50.46 | 1.32 | -54.79 |
| 2021 (8) | 115 | 0.0 | 2.53 | 0 | 2.49 | 0 | 24.73 | 1.6 | 18.03 | 0 | 3.19 | 0 | 3.25 | 0 | 2.92 | 0 |
| 2020 (7) | 115 | 0.0 | -1.24 | 0 | -1.20 | 0 | 24.34 | -8.87 | -0.56 | 0 | -1.37 | 0 | -1.41 | 0 | -1.43 | 0 |
| 2019 (6) | 115 | 0.0 | 1.02 | -47.96 | 1.02 | -41.71 | 26.71 | -1.51 | 9.90 | -32.93 | 1.49 | -40.64 | 1.5 | -45.85 | 1.18 | -47.79 |
| 2018 (5) | 115 | 0.0 | 1.96 | -21.6 | 1.75 | -26.16 | 27.12 | 3.12 | 14.76 | -19.61 | 2.51 | -20.57 | 2.77 | -16.57 | 2.26 | -21.53 |
| 2017 (4) | 115 | 0.0 | 2.50 | -20.63 | 2.37 | -33.8 | 26.3 | -7.56 | 18.36 | -26.56 | 3.16 | -41.15 | 3.32 | -31.97 | 2.88 | -20.88 |
| 2016 (3) | 115 | 5.5 | 3.15 | 257.95 | 3.58 | 477.42 | 28.45 | 51.9 | 25.00 | 99.04 | 5.37 | 477.42 | 4.88 | 317.09 | 3.64 | 279.17 |
| 2015 (2) | 109 | 2.83 | 0.88 | -81.08 | 0.62 | -85.34 | 18.73 | -56.29 | 12.56 | -44.65 | 0.93 | -86.73 | 1.17 | -83.54 | 0.96 | -80.65 |
| 2014 (1) | 106 | 0.0 | 4.65 | 32.1 | 4.23 | 31.78 | 42.85 | 47.2 | 22.69 | 0 | 7.01 | 67.7 | 7.11 | 67.69 | 4.96 | 32.27 |
