- 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) | 57 | 0.0 | 0.0 | -0.74 | -12.12 | -184.62 | -0.68 | 43.8 | -195.65 | -2.45 | -43.27 | -82.84 | 0.12 | 271.43 | -87.5 | -203.60 | 0 | -67766.67 | -0.35 | 38.6 | -191.67 | -0.42 | -13.51 | -180.0 | -309.31 | 0 | -1944.35 | -342.27 | 0 | -2142.92 | 72.75 | -1.89 | -18.40 |
| 23Q3 (19) | 57 | 0.0 | 0.0 | -0.66 | 8.33 | -120.0 | -1.21 | -80.6 | -365.38 | -1.71 | -61.32 | -58.33 | -0.07 | -125.93 | -106.73 | 0.00 | 100.0 | 100.0 | -0.57 | -67.65 | -280.0 | -0.37 | 9.76 | -117.65 | 0.00 | 100.0 | 100.0 | 0.00 | 100.0 | 100.0 | -97.62 | -51.72 | -109.94 |
| 23Q2 (18) | 57 | 0.0 | 0.0 | -0.72 | -111.76 | -132.26 | -0.67 | -139.29 | -139.29 | -1.06 | -211.76 | -35.9 | 0.27 | -69.32 | -70.97 | -83.53 | -1860.8 | -1942.3 | -0.34 | -112.5 | -126.67 | -0.41 | -115.79 | -127.78 | -136.57 | -559.12 | -628.37 | -148.36 | -582.11 | -682.08 | -38.82 | -71.27 | -80.52 |
| 23Q1 (17) | 57 | 0.0 | 0.0 | -0.34 | -30.77 | 27.66 | -0.28 | -21.74 | 36.36 | -0.34 | 74.63 | 27.66 | 0.88 | -8.33 | -12.87 | -4.26 | -1320.0 | 44.02 | -0.16 | -33.33 | 36.0 | -0.19 | -26.67 | 29.63 | -20.72 | -36.95 | 22.63 | -21.75 | -42.53 | 17.96 | -8.01 | -8.72 | -5.10 |
| 22Q4 (16) | 57 | 0.0 | 0.0 | -0.26 | 13.33 | 13.33 | -0.23 | 11.54 | 17.86 | -1.34 | -24.07 | 19.76 | 0.96 | -7.69 | 1.05 | -0.30 | -233.33 | 91.5 | -0.12 | 20.0 | 25.0 | -0.15 | 11.76 | 11.76 | -15.13 | 6.43 | 15.66 | -15.26 | 5.28 | 15.36 | 2.07 | 8.28 | 9.34 |
| 22Q3 (15) | 57 | 0.0 | 0.0 | -0.30 | 3.23 | 57.75 | -0.26 | 7.14 | 13.33 | -1.08 | -38.46 | 21.17 | 1.04 | 11.83 | -19.38 | -0.09 | 97.8 | 98.78 | -0.15 | 0.0 | 11.76 | -0.17 | 5.56 | 57.5 | -16.17 | 13.76 | 47.91 | -16.11 | 15.08 | 48.71 | 1.96 | 18.63 | 21.75 |
| 22Q2 (14) | 57 | 0.0 | 0.0 | -0.31 | 34.04 | 24.39 | -0.28 | 36.36 | 24.32 | -0.78 | -65.96 | -20.0 | 0.93 | -7.92 | -9.71 | -4.09 | 46.25 | -2305.88 | -0.15 | 40.0 | 28.57 | -0.18 | 33.33 | 21.74 | -18.75 | 29.99 | 18.01 | -18.97 | 28.44 | 16.21 | -0.80 | -11.32 | -10.39 |
| 22Q1 (13) | 57 | 0.0 | 0.0 | -0.47 | -56.67 | -95.83 | -0.44 | -57.14 | -109.52 | -0.47 | 71.86 | -95.83 | 1.01 | 6.32 | -0.98 | -7.61 | -115.58 | -358.84 | -0.25 | -56.25 | -108.33 | -0.27 | -58.82 | -92.86 | -26.78 | -49.28 | -99.85 | -26.51 | -47.03 | -98.43 | -10.02 | 0.54 | -25.23 |
| 21Q4 (12) | 57 | 0.0 | 0.0 | -0.30 | 57.75 | 3.23 | -0.28 | 6.67 | -33.33 | -1.67 | -21.9 | -247.92 | 0.95 | -26.36 | 14.46 | -3.53 | 52.17 | -12.06 | -0.16 | 5.88 | -33.33 | -0.17 | 57.5 | 0.0 | -17.94 | 42.2 | 11.01 | -18.03 | 42.6 | 13.32 | -0.56 | -7.71 | 12.80 |
| 21Q3 (11) | 57 | 0.0 | 0.0 | -0.71 | -73.17 | -545.45 | -0.30 | 18.92 | -328.57 | -1.37 | -110.77 | -661.11 | 1.29 | 25.24 | -19.38 | -7.38 | -4241.18 | -180.92 | -0.17 | 19.05 | -240.0 | -0.4 | -73.91 | -566.67 | -31.04 | -35.72 | -702.07 | -31.41 | -38.74 | -705.38 | 13.11 | -72.00 | -28.63 |
| 21Q2 (10) | 57 | 0.0 | 1.79 | -0.41 | -70.83 | -356.25 | -0.37 | -76.19 | 0.0 | -0.65 | -170.83 | -828.57 | 1.03 | 0.98 | 19.77 | -0.17 | -105.78 | 96.67 | -0.21 | -75.0 | 4.55 | -0.23 | -64.29 | -355.56 | -22.87 | -70.67 | -344.34 | -22.64 | -69.46 | -319.59 | 11.94 | -24.12 | -38.09 |
| 21Q1 (9) | 57 | 0.0 | 0.0 | -0.24 | 22.58 | -9.09 | -0.21 | 0.0 | -10.53 | -0.24 | 50.0 | -9.09 | 1.02 | 22.89 | 27.5 | 2.94 | 193.33 | 216.21 | -0.12 | 0.0 | 14.29 | -0.14 | 17.65 | -7.69 | -13.40 | 33.53 | 31.7 | -13.36 | 35.77 | 15.34 | -12.61 | -79.62 | -100.00 |
| 20Q4 (8) | 57 | 0.0 | 0.0 | -0.31 | -181.82 | -138.46 | -0.21 | -200.0 | -50.0 | -0.48 | -166.67 | 36.84 | 0.83 | -48.12 | 3.75 | -3.15 | -134.54 | -144.3 | -0.12 | -140.0 | -20.0 | -0.17 | -183.33 | -142.86 | -20.16 | -420.93 | -87.71 | -20.80 | -433.33 | -126.09 | 18.96 | -175.28 | -59.46 |
| 20Q3 (7) | 57 | 1.79 | 0.0 | -0.11 | -168.75 | 50.0 | -0.07 | 81.08 | 56.25 | -0.18 | -157.14 | 71.43 | 1.6 | 86.05 | 24.03 | 9.12 | 278.82 | 221.13 | -0.05 | 77.27 | 58.33 | -0.06 | -166.67 | 53.85 | -3.87 | -141.35 | 67.88 | -3.90 | -137.83 | 60.41 | 46.77 | 1.99 | -6.83 |
| 20Q2 (6) | 56 | -1.75 | -1.75 | 0.16 | 172.73 | 166.67 | -0.37 | -94.74 | -76.19 | -0.07 | 68.18 | 82.93 | 0.86 | 7.5 | -8.51 | -5.10 | -101.58 | -270.0 | -0.22 | -57.14 | -57.14 | 0.09 | 169.23 | 164.29 | 9.36 | 147.71 | 151.83 | 10.31 | 165.34 | 170.28 | 3.75 | 51.75 | -65.22 |
| 20Q1 (5) | 57 | 0.0 | 0.0 | -0.22 | -69.23 | -37.5 | -0.19 | -35.71 | 0 | -0.22 | 71.05 | -37.5 | 0.8 | 0.0 | -39.39 | -2.53 | -135.58 | -122.59 | -0.14 | -40.0 | -1300.0 | -0.13 | -85.71 | -44.44 | -19.62 | -82.68 | -175.95 | -15.78 | -71.52 | -125.75 | - | - | 0.00 |
| 19Q4 (4) | 57 | 0.0 | 0.0 | -0.13 | 40.91 | 0.0 | -0.14 | 12.5 | 0.0 | -0.76 | -20.63 | 0.0 | 0.8 | -37.98 | 0.0 | 7.11 | 150.35 | 0.0 | -0.1 | 16.67 | 0.0 | -0.07 | 46.15 | 0.0 | -10.74 | 10.87 | 0.0 | -9.20 | 6.6 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 57 | 0.0 | 0.0 | -0.22 | 8.33 | 0.0 | -0.16 | 23.81 | 0.0 | -0.63 | -53.66 | 0.0 | 1.29 | 37.23 | 0.0 | 2.84 | -5.33 | 0.0 | -0.12 | 14.29 | 0.0 | -0.13 | 7.14 | 0.0 | -12.05 | 33.28 | 0.0 | -9.85 | 32.86 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 57 | 0.0 | 0.0 | -0.24 | -50.0 | 0.0 | -0.21 | 0 | 0.0 | -0.41 | -156.25 | 0.0 | 0.94 | -28.79 | 0.0 | 3.00 | -73.21 | 0.0 | -0.14 | -1300.0 | 0.0 | -0.14 | -55.56 | 0.0 | -18.06 | -154.01 | 0.0 | -14.67 | -109.87 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 57 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 11.20 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -7.11 | 0.0 | 0.0 | -6.99 | 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 | 0.08 | -45.34 | -69.7 | 0.33 | -62.27 | 0.33 | N/A | 營收大幅衰退，係因四月下旬至11月中旬暫時停工無產品銷售所致。 | ||
| 2024/2 | 0.15 | 32.85 | -52.82 | 0.25 | -59.14 | 0.29 | N/A | 營收大幅衰退，係因四月下旬至11月中旬暫時停工無產品銷售所致。 | ||
| 2024/1 | 0.11 | 209.87 | -65.32 | 0.11 | -65.32 | 0.14 | N/A | 營收大幅衰退，係因112年4月下旬至11月中旬暫時停工，無產品銷售所致。 | ||
| 2023/12 | 0.04 | 11264.5 | -89.69 | 1.14 | -71.05 | 0.04 | 3.54 | 營收大幅衰退，係因四月下旬至11月中旬暫時停工無產品銷售所致。 | ||
| 2023/11 | 0.0 | -92.3 | -99.89 | 1.1 | -69.27 | 0.01 | 13.08 | 1.營收大幅衰退，係因四月下旬暫時停工迄今，暫無產品銷售所致。 | ||
| 2023/10 | 0.0 | -36.63 | -98.69 | 1.17 | -64.45 | 0.0 | 341.46 | 1.營收大幅衰退，係因四月下旬暫時停工迄今，暫無產品銷售所致。 | ||
| 2023/9 | 0.01 | 163.72 | -98.0 | 1.16 | -60.91 | -0.01 | -19.73 | 營收大幅衰退，係因四月下旬暫時停工迄今，暫時無產品銷售所致，本月合併營收金額，來自大西洋上海子公司之營業收入。 | ||
| 2023/8 | -0.01 | -236.02 | -102.57 | 1.16 | -56.48 | -0.04 | -3.08 | 營收大幅衰退，係因四月下旬暫時停工迄今，暫無產品銷售所致。停工後銷貨退回與折讓單陸續於八月入帳。 | ||
| 2023/7 | -0.0 | 89.83 | -101.0 | 1.17 | -47.65 | 0.1 | 1.31 | 營收大幅衰退，係因四月下旬暫時停工迄今，暫無產品銷售所致。停工後主要銷貨退回單在七月入帳。 | ||
| 2023/6 | -0.03 | -122.19 | -107.26 | 1.17 | -39.52 | 0.27 | 0.71 | 營收大幅衰退，係因四月下旬暫時停工迄今，暫無產品銷售所致。停工之後主要銷貨退回單在六月入帳。 | ||
| 2023/5 | 0.13 | -20.95 | -49.82 | 1.2 | -22.88 | 0.58 | 0.33 | - | ||
| 2023/4 | 0.17 | -40.57 | -36.74 | 1.07 | -15.99 | 0.75 | 0.25 | - | ||
| 2023/3 | 0.28 | -8.84 | -8.34 | 0.9 | -10.57 | 0.9 | 0.18 | - | ||
| 2023/2 | 0.31 | -2.35 | 25.37 | 0.62 | -11.54 | 0.96 | 0.17 | - | ||
| 2023/1 | 0.31 | -7.93 | -31.3 | 0.31 | -31.3 | 0.96 | 0.17 | - | ||
| 2022/12 | 0.34 | 12.9 | 8.41 | 3.93 | -8.28 | 0.95 | 0.21 | - | ||
| 2022/11 | 0.3 | -1.71 | -13.57 | 3.59 | -9.6 | 0.93 | 0.22 | - | ||
| 2022/10 | 0.31 | -3.23 | 10.13 | 3.29 | -9.22 | 1.01 | 0.2 | - | ||
| 2022/9 | 0.32 | -17.69 | -7.38 | 2.98 | -10.84 | 1.0 | 0.22 | - | ||
| 2022/8 | 0.39 | 31.15 | -8.54 | 2.66 | -11.24 | 1.08 | 0.2 | - | ||
| 2022/7 | 0.3 | -26.66 | -43.35 | 2.23 | -13.34 | 0.96 | 0.23 | - | ||
| 2022/6 | 0.4 | 53.35 | 11.11 | 1.94 | -5.74 | 0.93 | 0.27 | - | ||
| 2022/5 | 0.26 | -0.34 | -25.92 | 1.56 | -8.03 | 0.83 | 0.3 | - | ||
| 2022/4 | 0.26 | -13.89 | -16.77 | 1.27 | -4.96 | 0.81 | 0.31 | - | ||
| 2022/3 | 0.31 | 24.69 | 1.25 | 1.01 | -1.3 | 1.01 | 0.25 | - | ||
| 2022/2 | 0.25 | -46.5 | -37.95 | 0.7 | -2.38 | 1.02 | 0.25 | - | ||
| 2022/1 | 0.46 | 45.29 | 40.8 | 0.46 | 40.8 | 1.12 | 0.22 | - | ||
| 2021/12 | 0.32 | -9.99 | 0.97 | 4.29 | 4.7 | 0.95 | 0.32 | - | ||
| 2021/11 | 0.35 | 25.25 | 37.76 | 3.97 | 5.01 | 0.97 | 0.31 | - | ||
| 2021/10 | 0.28 | -18.62 | 6.06 | 3.62 | 2.65 | 1.05 | 0.29 | - | ||
| 2021/9 | 0.34 | -18.72 | -16.79 | 3.34 | 2.37 | 1.29 | 0.22 | - | ||
| 2021/8 | 0.42 | -18.76 | -34.72 | 3.0 | 5.15 | 1.31 | 0.21 | - | ||
| 2021/7 | 0.52 | 43.84 | -3.36 | 2.58 | 16.88 | 1.24 | 0.23 | - | ||
| 2021/6 | 0.36 | 2.24 | 3.17 | 2.06 | 23.43 | 1.03 | 0.36 | - | ||
| 2021/5 | 0.35 | 11.96 | 22.46 | 1.69 | 28.85 | 0.97 | 0.38 | - | ||
| 2021/4 | 0.32 | 4.75 | 41.1 | 1.34 | 30.65 | 1.01 | 0.37 | - | ||
| 2021/3 | 0.3 | -23.59 | 24.42 | 1.02 | 27.72 | 1.02 | 0.4 | - | ||
| 2021/2 | 0.4 | 21.41 | 65.05 | 0.72 | 29.16 | 1.03 | 0.4 | 2月適逢農曆春節假期，消費需求增加及去年基期較低所致。 | ||
| 2021/1 | 0.33 | 4.19 | 2.18 | 0.33 | 2.18 | 0.89 | 0.46 | - | ||
| 2020/12 | 0.31 | 22.8 | 8.95 | 4.1 | -5.93 | 0.83 | 0.45 | - | ||
| 2020/11 | 0.25 | -3.56 | 3.04 | 3.78 | -6.98 | 0.93 | 0.4 | - | ||
| 2020/10 | 0.26 | -36.16 | -2.75 | 3.53 | -7.63 | 1.33 | 0.28 | - | ||
| 2020/9 | 0.41 | -36.24 | 204.95 | 3.27 | -8.01 | 1.6 | 0.19 | 本月營收增加204.95%，主係因去年同期西打2000ml不良品預防性回收退換貨營收減少比較基期較低所致。 | ||
| 2020/8 | 0.65 | 20.25 | 27.43 | 2.85 | -16.46 | 1.54 | 0.2 | - | ||
| 2020/7 | 0.54 | 53.58 | -16.51 | 2.2 | -24.14 | 1.18 | 0.26 | - | ||
| 2020/6 | 0.35 | 21.35 | 34.47 | 1.66 | -26.33 | 0.86 | 0.3 | - | ||
| 2020/5 | 0.29 | 29.01 | -25.72 | 1.31 | -34.26 | 0.76 | 0.34 | - | ||
| 2020/4 | 0.22 | -7.63 | -21.54 | 1.02 | -36.33 | 0.71 | 0.37 | - | ||
| 2020/3 | 0.24 | 1.35 | -16.45 | 0.8 | -39.52 | 0.8 | 0.39 | - | ||
| 2020/2 | 0.24 | -24.83 | -40.02 | 0.56 | -46.01 | 0.84 | 0.37 | - | ||
| 2020/1 | 0.32 | 11.09 | -49.77 | 0.32 | -49.77 | 0.85 | 0.36 | - | ||
| 2019/12 | 0.29 | 16.14 | -3.97 | 4.35 | -26.72 | 0.8 | 0.47 | - | ||
| 2019/11 | 0.25 | -8.98 | -7.68 | 4.07 | -27.93 | 0.65 | 0.58 | - | ||
| 2019/10 | 0.27 | 100.16 | -24.79 | 3.82 | -28.93 | 0.92 | 0.42 | - | ||
| 2019/9 | 0.14 | -73.35 | -62.55 | 3.55 | -29.23 | 1.29 | 0.22 | 主係108年9月因西打2000ml不良品預防性回收退換貨造成營收減少所致 | ||
| 2019/8 | 0.51 | -21.21 | -40.76 | 3.41 | -26.64 | 1.42 | 0.2 | - | ||
| 2019/7 | 0.65 | 147.38 | -26.12 | 2.91 | -23.45 | 1.3 | 0.22 | - | ||
| 2019/6 | 0.26 | -32.97 | -55.83 | 2.26 | -22.65 | 0.94 | 0.22 | 因備貨不及，依實際產量配合市場各大通路所需，造成營收較往年減少情形。 | ||
| 2019/5 | 0.39 | 36.28 | -17.67 | 2.0 | -14.24 | 0.0 | N/A | - | ||
| 2019/4 | 0.29 | -1.64 | -22.19 | 1.61 | -13.36 | 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) | 57 | 0.0 | -2.45 | 0 | -2.84 | 0 | 1.21 | -69.29 | -78.26 | 0 | -1.42 | 0 | -1.18 | 0 | -1.39 | 0 |
| 2022 (9) | 57 | 0.0 | -1.34 | 0 | -1.19 | 0 | 3.94 | -7.94 | -3.01 | 0 | -0.67 | 0 | -0.76 | 0 | -0.76 | 0 |
| 2021 (8) | 57 | 0.0 | -1.67 | 0 | -1.14 | 0 | 4.28 | 4.39 | -2.34 | 0 | -0.66 | 0 | -0.94 | 0 | -0.94 | 0 |
| 2020 (7) | 57 | 0.0 | -0.48 | 0 | -0.86 | 0 | 4.1 | -5.75 | 1.35 | -78.23 | -0.52 | 0 | -0.31 | 0 | -0.27 | 0 |
| 2019 (6) | 57 | 0.0 | -0.76 | 0 | -0.53 | 0 | 4.35 | -26.77 | 6.20 | -31.64 | -0.37 | 0 | -0.5 | 0 | -0.43 | 0 |
| 2018 (5) | 57 | 0.0 | -1.58 | 0 | -0.58 | 0 | 5.94 | -8.62 | 9.07 | -13.95 | -0.12 | 0 | -0.68 | 0 | -0.9 | 0 |
| 2017 (4) | 57 | 0.0 | 0.04 | -85.19 | -0.05 | 0 | 6.5 | -3.27 | 10.54 | -15.21 | -0.01 | 0 | 0.04 | -78.95 | 0.02 | -86.67 |
| 2016 (3) | 57 | 11.76 | 0.27 | -15.62 | 0.14 | -46.15 | 6.72 | -8.7 | 12.43 | -14.8 | 0.11 | -45.0 | 0.19 | -9.52 | 0.15 | -11.76 |
| 2015 (2) | 51 | 0.0 | 0.32 | 45.45 | 0.26 | 85.71 | 7.36 | 4.84 | 14.59 | 3.84 | 0.2 | 66.67 | 0.21 | 23.53 | 0.17 | 41.67 |
| 2014 (1) | 51 | 0.0 | 0.22 | -31.25 | 0.14 | -39.13 | 7.02 | -2.5 | 14.05 | 0 | 0.12 | -29.41 | 0.17 | -19.05 | 0.12 | -25.0 |
