聯華 1229 - 損益表 - 財務分析

要留意股本持續膨脹, 但獲利能否跟著提升
匯回海外所得, 有可能使得所得稅率提高

損益表-近10年

	營收 YoY		營業成本 YoY		營業費用 YoY		利息收入 YoY		利息支出(不含租賃負債) YoY		利息支出－租賃負債 YoY		股利收入 YoY		其他收入 YoY		處分不動產、廠房及設備 YoY	處分投資 YoY		外幣兌換 YoY		營業外收入及支出 YoY		稅前淨利 YoY		稅後淨利 YoY		所得稅費用 YoY		所得稅率 (%) YoY		EPS YoY		本業EPS YoY		加權平均股數 YoY		EBITDA YoY
2023 (10)	135.98	10.32	111.15	15.37	13.19	15.91	1.25	468.18	1.96	42.03	0.09	-10.0	4.37	-21.4	0.01	0.0	-0.01	0	0	-0.18	0	37.69	11.91	49.33	0.22	41.58	7.39	1.57	91.46	3.19	91.02	2.64	0.38	0.25	-21.88	1577	6.99	55.52	1.72
2022 (9)	123.26	8.86	96.34	9.45	11.38	5.66	0.22	83.33	1.38	64.29	0.1	100.0	5.56	66.47	0.01	0.0	-0.01	0	0	0.44	0	33.68	-0.24	49.22	2.14	38.72	-5.31	0.82	9.33	1.67	7.05	2.63	-9.93	0.32	-28.89	1474	5.14	54.58	3.74
2021 (8)	113.23	18.64	88.02	17.23	10.77	9.23	0.12	-25.0	0.84	29.23	0.05	400.0	3.34	23.7	0.01	0.0	0	0	0	-0.05	0	33.76	30.75	48.19	32.68	40.89	31.95	0.75	-43.61	1.56	-57.38	2.92	20.16	0.45	36.36	1402	9.96	52.61	30.77
2020 (7)	95.44	15.39	75.08	17.28	9.86	7.88	0.16	0.0	0.65	10.17	0.01	0.0	2.7	10.66	0.01	-50.0	0.02	0	0	0.23	155.56	25.82	11.01	36.32	10.7	30.99	12.0	1.33	-1.48	3.66	-10.95	2.43	-3.19	0.33	17.86	1275	15.91	40.23	9.47
2019 (6)	82.71	62.24	64.02	50.07	9.14	71.8	0.16	45.45	0.59	84.38	0.01	0	2.44	11.93	0.02	100.0	-0.01	5.83	0	0.09	0	23.26	7.14	32.81	32.78	27.67	11.75	1.35	0	4.11	0	2.51	6.81	0.28	47.37	1100	4.56	36.75	34.86
2018 (5)	50.98	6.21	42.66	11.68	5.32	6.83	0.11	120.0	0.32	6.67	0	0	2.18	-5.63	0.01	0.0	-0.01	0	0	-0.1	0	21.71	-15.53	24.71	-19.04	24.76	-16.75	-0.03	0	0.00	0	2.35	-24.44	0.19	-26.92	1052	10.04	27.25	-17.17
2017 (4)	48.0	-8.1	38.2	-5.23	4.98	-10.43	0.05	-16.67	0.3	-18.92	0	0	2.31	39.16	0.01	0.0	-0.11	2.86	0	0.04	0	25.7	61.03	30.52	36.74	29.74	38.07	0.93	3.33	3.03	-25.19	3.11	31.78	0.26	-25.71	956	4.94	32.9	33.09
2016 (3)	52.23	-1.53	40.31	-10.78	5.56	15.11	0.06	-25.0	0.37	-11.9	0	0	1.66	16.9	0.01	0.0	-0.11	0	0	-0.18	0	15.96	43.65	22.32	57.96	21.54	52.12	0.9	1700.0	4.05	938.46	2.36	48.43	0.35	84.21	911	2.47	24.72	50.0
2015 (2)	53.04	0.04	45.18	-2.44	4.83	15.83	0.08	-11.11	0.42	-10.64	0	0	1.42	13.6	0.01	0.0	-0.01	0.02	-66.67	-0.17	0	11.11	-26.62	14.13	-20.08	14.16	-17.63	0.05	-93.75	0.39	-91.35	1.59	-20.9	0.19	46.15	889	4.1	16.48	-17.02
2014 (1)	53.02	-1.16	46.31	-2.59	4.17	13.32	0.09	-52.63	0.47	0	0	0	1.25	58.23	0.01	-94.74	-0.19	0.06	200.0	0.06	-45.45	15.14	33.39	17.68	28.49	17.19	28.86	0.8	48.15	4.51	15.35	2.01	28.85	0.13	0.0	854	0.23	19.86	24.44

損益表-近20季

	營收 QoQ YoY			營業成本 QoQ YoY			營業費用 QoQ YoY			利息收入 QoQ YoY			利息支出(不含租賃負債) QoQ YoY			利息支出－租賃負債 QoQ YoY					股利收入 QoQ YoY					處分不動產、廠房及設備 QoQ YoY			處分投資 QoQ YoY			外幣兌換 QoQ YoY			營業外收入及支出 QoQ YoY			稅前淨利 QoQ YoY			稅後淨利 QoQ YoY			所得稅費用 QoQ YoY			所得稅率 (%) QoQ YoY			EPS QoQ YoY			本業EPS QoQ YoY			累計EPS QoQ YoY			加權平均股數 QoQ YoY			EBITDA QoQ YoY
23Q4 (20)	43.12	55.33	40.0	38.38	62.08	38.86	3.45	0.58	16.95	0.34	6.25	277.78	0.54	8.0	20.0	0.02	0.0	0.0	0	0	0.02	-93.94	100.0	0	0	-0.01	0.0	0	0	0	0	-0.29	-1066.67	-211.54	6.85	-35.26	12.48	8.13	-27.54	29.05	7.75	-27.64	27.47	0.43	43.33	207.14	5.26	94.1	141.28	0.49	-27.94	19.51	0.06	500.0	0	2.64	23.36	0.38	1577	0.0	6.99	9.74	-23.91	25.19
23Q3 (19)	27.76	-23.74	4.91	23.68	-3.58	-1.21	3.43	6.52	13.95	0.32	14.29	540.0	0.5	4.17	28.21	0.02	0.0	0.0	0	0	0.33	-85.84	560.0	0	0	-0.01	-200.0	0.0	0	0	0	0.03	-62.5	0	10.58	9.52	50.5	11.22	-38.62	72.35	10.71	-12.43	64.52	0.3	-57.14	650.0	2.71	-29.79	383.93	0.68	-12.82	54.55	0.01	-93.75	133.33	2.14	45.58	-3.17	1577	0.0	6.99	12.8	-35.35	62.23
23Q2 (18)	36.4	26.79	-9.05	24.56	0.16	4.82	3.22	3.87	14.59	0.28	-9.68	600.0	0.48	6.67	50.0	0.02	0.0	0.0	0	0	2.33	37.87	-30.03	0	0	0.01	0	0	0	0	0	0.08	900.0	100.0	9.66	-8.87	15.83	18.28	56.24	-17.36	12.23	12.2	-8.46	0.7	400.0	48.94	3.86	229.91	81.22	0.78	5.41	-17.89	0.16	700.0	-50.0	1.47	98.65	-20.97	1577	6.99	12.32	19.8	50.23	-15.46
23Q1 (17)	28.71	-6.79	10.47	24.52	-11.29	15.17	3.1	5.08	18.77	0.31	244.44	675.0	0.45	0.0	104.55	0.02	0.0	0.0	0	0	1.69	16800.0	-22.48	0	0	0	0	0	0	0	0	-0.01	-103.85	-107.14	10.6	74.06	-13.26	11.7	85.71	-18.18	10.9	79.28	-14.71	0.14	0.0	-22.22	1.17	-46.33	-7.14	0.74	80.49	-18.68	0.02	0	-50.0	0.74	-71.86	-18.68	1474	0.0	4.99	13.18	69.41	-14.91
22Q4 (16)	30.8	16.4	-5.93	27.64	15.31	-4.59	2.95	-1.99	18.47	0.09	80.0	200.0	0.45	15.38	95.65	0.02	0.0	0.0	0	0	0.01	-80.0	0	0	0	0	100.0	0	0	0	0	0.26	0	550.0	6.09	-13.37	76.01	6.3	-3.23	32.63	6.08	-6.61	32.46	0.14	250.0	255.56	2.18	289.29	0	0.41	-6.82	24.24	-0.00	100.0	-100.0	2.63	19.0	-9.93	1474	0.0	5.14	7.78	-1.39	31.64
22Q3 (15)	26.46	-33.88	2.16	23.97	2.3	10.06	3.01	7.12	6.74	0.05	25.0	150.0	0.39	21.88	77.27	0.02	0.0	0.0	0	0	0.05	-98.5	-90.2	0	0	-0.01	0	0	0	0	0	0	-100.0	-100.0	7.03	-15.71	-10.9	6.51	-70.57	-29.08	6.51	-51.27	-25.6	0.04	-91.49	-86.21	0.56	-73.71	-82.45	0.44	-53.68	-29.03	-0.03	-109.38	-160.0	2.21	18.82	-14.67	1474	4.99	5.14	7.89	-66.31	-23.69
22Q2 (14)	40.02	53.98	23.79	23.43	10.05	17.5	2.81	7.66	1.08	0.04	0.0	0.0	0.32	45.45	52.38	0.02	0.0	0	0	0	3.33	52.75	93.6	0	0	0	0	0	0	0	0	0.04	-71.43	166.67	8.34	-31.75	-25.34	22.12	54.69	6.45	13.36	4.54	-11.23	0.47	161.11	88.0	2.13	69.05	76.03	0.95	4.4	-19.49	0.32	700.0	28.0	1.86	104.4	-13.89	1404	0.0	10.12	23.42	51.19	7.19
22Q1 (13)	25.99	-20.62	16.81	21.29	-26.51	22.92	2.61	4.82	-2.61	0.04	33.33	33.33	0.22	-4.35	22.22	0.02	0.0	0	0	0	2.18	0	94.64	0	0	0	0	0	0	0	0	0.14	250.0	566.67	12.22	253.18	8.82	14.3	201.05	6.08	12.78	178.43	2.24	0.18	300.0	-40.0	1.26	0	-43.5	0.91	175.76	-7.14	0.04	-42.86	-50.0	0.91	-68.84	-7.14	1404	0.14	10.12	15.49	162.1	6.75
21Q4 (12)	32.74	26.41	33.52	28.97	33.01	34.12	2.49	-11.7	-3.11	0.03	50.0	0.0	0.23	4.55	27.78	0.02	0.0	0	0	0	0	-100.0	-100.0	0	0	0	0	-100.0	0	0	0	0.04	300.0	-71.43	3.46	-56.15	-57.28	4.75	-48.26	-43.79	4.59	-47.54	-46.63	-0.09	-131.03	-125.0	0.00	-100.0	-100.0	0.33	-46.77	-50.75	0.07	40.0	133.33	2.92	12.74	20.16	1402	0.0	9.96	5.91	-42.84	-37.53
21Q3 (11)	25.9	-19.89	10.97	21.78	9.23	15.12	2.82	1.44	10.59	0.02	-50.0	-33.33	0.22	4.76	46.67	0.02	0	0	0	0	0.51	-70.35	-56.78	0	0	0	0	0	0	0	0	0.01	116.67	-90.91	7.89	-29.36	-10.54	9.18	-55.82	-14.13	8.75	-41.86	-11.17	0.29	16.0	7.41	3.19	163.64	28.11	0.62	-47.46	-19.48	0.05	-80.0	-28.57	2.59	19.91	47.16	1402	9.96	9.96	10.34	-52.68	-11.24
21Q2 (10)	32.33	45.3	19.3	19.94	15.13	12.85	2.78	3.73	20.87	0.04	33.33	0	0.21	16.67	31.25	0	0	0	0	0	1.72	53.57	0	0	0	0	0	0	0	0	0	-0.06	-100.0	0	11.17	-0.53	48.74	20.78	54.15	41.94	15.05	20.4	45.55	0.25	-16.67	-30.56	1.21	-45.74	-51.21	1.18	20.41	25.53	0.25	212.5	38.89	2.16	120.41	89.47	1275	0.0	15.91	21.85	50.59	39.97
21Q1 (9)	22.25	-9.26	8.64	17.32	-19.81	2.55	2.68	4.28	9.84	0.03	0.0	-50.0	0.18	0.0	12.5	0	0	0	0	0	1.12	11100.0	460.0	0	0	0	-100.0	100.0	0	0	0	-0.03	-121.43	57.14	11.23	38.64	702.14	13.48	59.53	430.71	12.5	45.35	470.78	0.3	-16.67	-11.76	2.23	-48.26	-83.12	0.98	46.27	390.0	0.08	166.67	60.0	0.98	-59.67	390.0	1275	0.0	16.01	14.51	53.38	313.39
20Q4 (8)	24.52	5.06	6.56	21.6	14.16	12.09	2.57	0.78	-3.75	0.03	0.0	-25.0	0.18	20.0	0	0	0	0	0	0	0.01	-99.15	0.0	0	0	0.03	0	400.0	0	0	-100.0	0.14	27.27	7.69	8.1	-8.16	115.43	8.45	-20.95	74.95	8.6	-12.69	89.01	0.36	33.33	157.14	4.31	73.09	53.38	0.67	-12.99	63.41	0.03	-57.14	-40.0	2.43	38.07	-3.19	1275	0.0	15.91	9.46	-18.8	59.8
20Q3 (7)	23.34	-13.87	-14.1	18.92	7.07	8.24	2.55	10.87	-3.41	0.03	0	-40.0	0.15	-6.25	0	0	0	0	0	0	1.18	0	-50.83	0	0	0	0	0	0	0	0	0.11	0	178.57	8.82	17.44	23.88	10.69	-26.98	-24.51	9.85	-4.74	-1.7	0.27	-25.0	12.5	2.49	0.4	43.93	0.77	-18.09	-15.38	0.07	-61.11	-61.11	1.76	54.39	-16.19	1275	15.91	15.8	11.65	-25.37	-23.25
20Q2 (6)	27.1	32.32	33.83	17.67	4.62	4.0	2.3	-5.74	-8.0	0	-100.0	-100.0	0.16	0.0	0	0	0	0	0	0	0	-100.0	-100.0	0	0	0	100.0	0	0	0	0	0	100.0	100.0	7.51	436.43	209.05	14.64	476.38	358.93	10.34	372.15	297.69	0.36	5.88	-56.63	2.48	-81.23	-90.53	0.94	370.0	276.0	0.18	260.0	1700.0	1.14	470.0	-8.8	1100	0.09	4.86	15.61	344.73	271.67
20Q1 (5)	20.48	-11.0	66.64	16.89	-12.35	64.46	2.44	-8.61	83.46	0.06	50.0	50.0	0.16	0	0	0	0	0	0	0	0.2	1900.0	0	0	0	-0.01	0.0	0	0	-100.0	-100.0	-0.07	-153.85	-153.85	1.4	-62.77	-85.93	2.54	-47.41	-76.13	2.19	-51.87	-79.14	0.34	142.86	161.54	13.21	370.11	940.16	0.20	-51.22	-80.0	0.05	0.0	66.67	0.20	-92.03	-80.0	1099	-0.09	4.47	3.51	-40.71	-69.32
19Q4 (4)	23.01	-15.31	0.0	19.27	10.24	0.0	2.67	1.14	0.0	0.04	-20.0	0.0	0	0	0.0	0	0	0.0	0	0.0	0.01	-99.58	0.0	0	0.0	-0.01	0	0.0	0.31	0	0.0	0.13	192.86	0.0	3.76	-47.19	0.0	4.83	-65.89	0.0	4.55	-54.59	0.0	0.14	-41.67	0.0	2.81	62.43	0.0	0.41	-54.95	0.0	0.05	-72.22	0.0	2.51	19.52	0.0	1100	-0.09	0.0	5.92	-61.0	0.0
19Q3 (3)	27.17	34.17	0.0	17.48	2.88	0.0	2.64	5.6	0.0	0.05	25.0	0.0	0	0	0.0	0	0	0.0	0	0.0	2.4	7900.0	0.0	0	0.0	0	0	0.0	0	0	0.0	-0.14	-600.0	0.0	7.12	193.0	0.0	14.16	343.89	0.0	10.02	285.38	0.0	0.24	-71.08	0.0	1.73	-93.39	0.0	0.91	264.0	0.0	0.18	1700.0	0.0	2.10	68.0	0.0	1101	4.96	0.0	15.18	261.43	0.0
19Q2 (2)	20.25	64.77	0.0	16.99	65.43	0.0	2.5	87.97	0.0	0.04	0.0	0.0	0	0	0.0	0	0	0.0	0	0.0	0.03	0	0.0	0	0.0	0	0	0.0	0	-100.0	0.0	-0.02	-115.38	0.0	2.43	-75.58	0.0	3.19	-70.02	0.0	2.6	-75.24	0.0	0.83	538.46	0.0	26.19	1962.2	0.0	0.25	-75.0	0.0	0.01	-66.67	0.0	1.25	25.0	0.0	1049	-0.29	0.0	4.2	-63.29	0.0
19Q1 (1)	12.29	0.0	0.0	10.27	0.0	0.0	1.33	0.0	0.0	0.04	0.0	0.0	0	0.0	0.0	0	0.0	0.0	0.0	0.0	0	0.0	0.0	0.0	0.0	0	0.0	0.0	5.52	0.0	0.0	0.13	0.0	0.0	9.95	0.0	0.0	10.64	0.0	0.0	10.5	0.0	0.0	0.13	0.0	0.0	1.27	0.0	0.0	1.00	0.0	0.0	0.03	0.0	0.0	1.00	0.0	0.0	1052	0.0	0.0	11.44	0.0	0.0