- 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) | 402 | 0.0 | 0.0 | 0.44 | -53.19 | -8.33 | 0.18 | -70.0 | 5.88 | 2.36 | 22.92 | 6.79 | 26.12 | -16.34 | 0.69 | 26.16 | -19.51 | -1.28 | 1.18 | -64.46 | -9.23 | 1.75 | -53.83 | -8.85 | 8.45 | -43.97 | -12.98 | 6.70 | -44.81 | -9.58 | 9.70 | 15.56 | 65.00 |
| 23Q3 (19) | 402 | 0.0 | 0.0 | 0.94 | 84.31 | -3.09 | 0.60 | 200.0 | -6.25 | 1.92 | 95.92 | 10.98 | 31.22 | 35.74 | 6.99 | 32.50 | 9.69 | -1.81 | 3.32 | 144.12 | -2.06 | 3.79 | 85.78 | -3.07 | 15.08 | 33.81 | -7.14 | 12.14 | 37.02 | -9.54 | 13.11 | 46.41 | 102.63 |
| 23Q2 (18) | 402 | 0.0 | 0.0 | 0.51 | 8.51 | 15.91 | 0.20 | 5.26 | 25.0 | 0.98 | 108.51 | 30.67 | 23.0 | -9.52 | 14.83 | 29.63 | 28.49 | 1.86 | 1.36 | 3.03 | 29.52 | 2.04 | 6.81 | 15.25 | 11.27 | 16.55 | 3.21 | 8.86 | 18.13 | 0.23 | -5.76 | 3.21 | 8.51 |
| 23Q1 (17) | 402 | 0.0 | 0.0 | 0.47 | -2.08 | 51.61 | 0.19 | 11.76 | 2000.0 | 0.47 | -78.73 | 51.61 | 25.42 | -2.0 | 24.36 | 23.06 | -12.98 | 6.41 | 1.32 | 1.54 | 528.57 | 1.91 | -0.52 | 52.8 | 9.67 | -0.41 | 31.92 | 7.50 | 1.21 | 22.35 | -6.55 | -26.30 | -30.84 |
| 22Q4 (16) | 402 | 0.0 | 0.0 | 0.48 | -50.52 | -26.15 | 0.17 | -73.44 | -37.04 | 2.21 | 27.75 | 11.62 | 25.94 | -11.1 | 6.71 | 26.50 | -19.94 | -2.82 | 1.3 | -61.65 | -18.24 | 1.92 | -50.9 | -26.15 | 9.71 | -40.21 | -24.08 | 7.41 | -44.78 | -30.75 | 17.29 | 34.97 | 113.28 |
| 22Q3 (15) | 402 | 0.0 | 0.0 | 0.97 | 120.45 | 59.02 | 0.64 | 300.0 | 60.0 | 1.73 | 130.67 | 29.1 | 29.18 | 45.68 | 21.08 | 33.10 | 13.78 | 3.02 | 3.39 | 222.86 | 46.75 | 3.91 | 120.9 | 59.59 | 16.24 | 48.72 | 24.64 | 13.42 | 51.81 | 32.09 | 21.84 | 81.19 | 1000.00 |
| 22Q2 (14) | 402 | 0.0 | 0.0 | 0.44 | 41.94 | 10.0 | 0.16 | 1700.0 | -42.86 | 0.75 | 141.94 | 2.74 | 20.03 | -2.01 | -7.57 | 29.09 | 34.24 | -0.92 | 1.05 | 400.0 | -33.96 | 1.77 | 41.6 | 11.32 | 10.92 | 48.98 | 15.07 | 8.84 | 44.21 | 20.6 | -8.96 | -5.19 | 798.15 |
| 22Q1 (13) | 402 | 0.0 | 0.0 | 0.31 | -52.31 | -6.06 | -0.01 | -103.7 | -120.0 | 0.31 | -84.34 | -6.06 | 20.44 | -15.92 | -7.72 | 21.67 | -20.54 | -1.54 | 0.21 | -86.79 | -62.5 | 1.25 | -51.92 | -6.02 | 7.33 | -42.69 | -4.68 | 6.13 | -42.71 | 2.17 | -7.53 | -22.88 | -68.10 |
| 21Q4 (12) | 402 | 0.0 | 0.0 | 0.65 | 6.56 | 51.16 | 0.27 | -32.5 | 58.82 | 1.98 | 47.76 | -10.81 | 24.31 | 0.87 | 4.07 | 27.27 | -15.13 | 4.2 | 1.59 | -31.17 | 31.4 | 2.6 | 6.12 | 51.16 | 12.79 | -1.84 | 33.23 | 10.70 | 5.31 | 45.58 | 6.04 | 29.53 | 5.18 |
| 21Q3 (11) | 402 | 0.0 | 0.0 | 0.61 | 52.5 | -44.04 | 0.40 | 42.86 | -50.0 | 1.34 | 83.56 | -25.14 | 24.1 | 11.21 | -13.81 | 32.13 | 9.43 | -6.68 | 2.31 | 45.28 | -37.74 | 2.45 | 54.09 | -44.06 | 13.03 | 37.3 | -25.29 | 10.16 | 38.61 | -35.2 | 4.52 | 36.86 | 251.43 |
| 21Q2 (10) | 402 | 0.0 | 0.75 | 0.40 | 21.21 | -6.98 | 0.28 | 460.0 | 55.56 | 0.73 | 121.21 | 4.29 | 21.67 | -2.17 | 2.02 | 29.36 | 33.39 | -0.44 | 1.59 | 183.93 | 67.37 | 1.59 | 19.55 | -7.02 | 9.49 | 23.41 | 4.75 | 7.33 | 22.17 | -9.17 | -3.67 | -1.03 | 194.70 |
| 21Q1 (9) | 402 | 0.0 | 0.0 | 0.33 | -23.26 | 22.22 | 0.05 | -70.59 | 400.0 | 0.33 | -85.14 | 22.22 | 22.15 | -5.18 | 13.65 | 22.01 | -15.9 | -1.39 | 0.56 | -53.72 | 100.0 | 1.33 | -22.67 | 22.02 | 7.69 | -19.9 | 14.61 | 6.00 | -18.37 | 7.72 | -10.81 | -41.91 | -74.67 |
| 20Q4 (8) | 402 | 0.0 | 0.0 | 0.43 | -60.55 | 7.5 | 0.17 | -78.75 | -15.0 | 2.22 | 24.02 | 5.21 | 23.36 | -16.45 | -2.42 | 26.17 | -23.99 | -2.89 | 1.21 | -67.39 | -11.03 | 1.72 | -60.73 | 6.17 | 9.60 | -44.95 | 6.67 | 7.35 | -53.12 | 8.73 | 7.60 | 46.47 | 132.84 |
| 20Q3 (7) | 402 | 0.75 | 0.0 | 1.09 | 153.49 | 21.11 | 0.80 | 344.44 | 45.45 | 1.79 | 155.71 | 5.29 | 27.96 | 31.64 | 7.5 | 34.43 | 16.75 | 9.34 | 3.71 | 290.53 | 49.6 | 4.38 | 156.14 | 20.99 | 17.44 | 92.49 | 16.89 | 15.68 | 94.3 | 12.56 | 20.31 | 106.38 | 1022.22 |
| 20Q2 (6) | 399 | -0.75 | -0.75 | 0.43 | 59.26 | 10.26 | 0.18 | 1700.0 | 100.0 | 0.70 | 159.26 | -12.5 | 21.24 | 8.98 | 5.88 | 29.49 | 32.12 | 9.55 | 0.95 | 239.29 | 72.73 | 1.71 | 56.88 | 8.92 | 9.06 | 35.02 | 4.02 | 8.07 | 44.88 | 2.8 | -4.80 | 13.38 | 802.50 |
| 20Q1 (5) | 402 | 0.0 | 0.0 | 0.27 | -32.5 | -34.15 | 0.01 | -95.0 | -66.67 | 0.27 | -87.2 | -34.15 | 19.49 | -18.59 | -9.14 | 22.32 | -17.18 | 7.26 | 0.28 | -79.41 | -24.32 | 1.09 | -32.72 | -33.94 | 6.71 | -25.44 | -23.84 | 5.57 | -17.6 | -27.57 | - | - | 0.00 |
| 19Q4 (4) | 402 | 0.0 | 0.0 | 0.40 | -55.56 | 0.0 | 0.20 | -63.64 | 0.0 | 2.11 | 24.12 | 0.0 | 23.94 | -7.96 | 0.0 | 26.95 | -14.42 | 0.0 | 1.36 | -45.16 | 0.0 | 1.62 | -55.25 | 0.0 | 9.00 | -39.68 | 0.0 | 6.76 | -51.47 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 402 | 0.0 | 0.0 | 0.90 | 130.77 | 0.0 | 0.55 | 511.11 | 0.0 | 1.70 | 112.5 | 0.0 | 26.01 | 29.66 | 0.0 | 31.49 | 16.98 | 0.0 | 2.48 | 350.91 | 0.0 | 3.62 | 130.57 | 0.0 | 14.92 | 71.3 | 0.0 | 13.93 | 77.45 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 402 | 0.0 | 0.0 | 0.39 | -4.88 | 0.0 | 0.09 | 200.0 | 0.0 | 0.80 | 95.12 | 0.0 | 20.06 | -6.48 | 0.0 | 26.92 | 29.36 | 0.0 | 0.55 | 48.65 | 0.0 | 1.57 | -4.85 | 0.0 | 8.71 | -1.14 | 0.0 | 7.85 | 2.08 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 402 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 21.45 | 0.0 | 0.0 | 20.81 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 8.81 | 0.0 | 0.0 | 7.69 | 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 | 6.51 | -29.3 | -7.3 | 26.39 | 3.83 | 26.39 | N/A | - | ||
| 2024/2 | 9.2 | -13.82 | 15.65 | 19.89 | 8.07 | 27.52 | N/A | - | ||
| 2024/1 | 10.68 | 39.99 | 2.3 | 10.68 | 2.3 | 27.24 | N/A | - | ||
| 2023/12 | 7.63 | -14.52 | -10.87 | 105.81 | 10.69 | 26.17 | 2.07 | - | ||
| 2023/11 | 8.93 | -7.09 | -2.94 | 98.18 | 12.81 | 28.71 | 1.89 | - | ||
| 2023/10 | 9.61 | -5.53 | 17.54 | 89.25 | 14.67 | 30.99 | 1.75 | - | ||
| 2023/9 | 10.17 | -9.26 | 14.2 | 79.64 | 14.34 | 31.22 | 1.77 | - | ||
| 2023/8 | 11.21 | 13.94 | 4.32 | 69.47 | 14.36 | 29.32 | 1.88 | - | ||
| 2023/7 | 9.84 | 18.88 | 3.24 | 58.26 | 16.51 | 25.87 | 2.13 | - | ||
| 2023/6 | 8.28 | 6.69 | 10.01 | 48.42 | 19.64 | 23.0 | 2.42 | - | ||
| 2023/5 | 7.76 | 11.31 | 28.15 | 40.14 | 21.84 | 21.74 | 2.56 | - | ||
| 2023/4 | 6.97 | -0.73 | 7.94 | 32.39 | 20.41 | 21.95 | 2.53 | - | ||
| 2023/3 | 7.02 | -11.8 | 9.97 | 25.42 | 24.35 | 25.42 | 2.09 | - | ||
| 2023/2 | 7.96 | -23.77 | 70.92 | 18.4 | 30.88 | 26.96 | 1.97 | 主係去年基期低，疫情解封後，餐飲活動增加，加上節慶贈禮買氣，酒類代理事業，除既有產品成長，另主題新酒上市挹注業績。 | ||
| 2023/1 | 10.44 | 21.96 | 11.05 | 10.44 | 11.05 | 28.2 | 1.89 | - | ||
| 2022/12 | 8.56 | -6.91 | -2.85 | 95.58 | 3.63 | 25.93 | 2.1 | - | ||
| 2022/11 | 9.2 | 12.51 | 17.27 | 87.02 | 4.32 | 26.28 | 2.07 | - | ||
| 2022/10 | 8.17 | -8.22 | 6.84 | 77.83 | 2.98 | 27.83 | 1.96 | - | ||
| 2022/9 | 8.91 | -17.1 | 12.62 | 69.65 | 2.54 | 29.18 | 1.99 | - | ||
| 2022/8 | 10.75 | 12.76 | 25.92 | 60.75 | 1.21 | 27.8 | 2.09 | - | ||
| 2022/7 | 9.53 | 26.67 | 24.36 | 50.0 | -2.87 | 23.1 | 2.51 | - | ||
| 2022/6 | 7.52 | 24.28 | 0.49 | 40.47 | -7.63 | 20.03 | 2.88 | - | ||
| 2022/5 | 6.05 | -6.23 | -17.24 | 32.95 | -9.31 | 18.89 | 3.05 | - | ||
| 2022/4 | 6.45 | 1.13 | -6.05 | 26.9 | -7.31 | 17.49 | 3.29 | - | ||
| 2022/3 | 6.38 | 37.07 | -13.01 | 20.44 | -7.7 | 20.44 | 2.59 | - | ||
| 2022/2 | 4.66 | -50.47 | -27.92 | 14.06 | -5.08 | 22.87 | 2.32 | - | ||
| 2022/1 | 9.4 | 6.68 | 12.59 | 9.4 | 12.59 | 26.06 | 2.03 | - | ||
| 2021/12 | 8.81 | 12.37 | 4.21 | 92.23 | 0.18 | 24.31 | 2.14 | - | ||
| 2021/11 | 7.84 | 2.51 | 6.3 | 83.42 | -0.22 | 23.4 | 2.23 | - | ||
| 2021/10 | 7.65 | -3.26 | 1.49 | 75.57 | -0.85 | 24.09 | 2.16 | - | ||
| 2021/9 | 7.91 | -7.32 | -9.78 | 67.92 | -1.11 | 24.1 | 2.22 | - | ||
| 2021/8 | 8.53 | 11.37 | -13.2 | 60.01 | 0.14 | 23.68 | 2.26 | - | ||
| 2021/7 | 7.66 | 2.36 | -18.16 | 51.48 | 2.77 | 22.46 | 2.38 | - | ||
| 2021/6 | 7.49 | 2.34 | -2.79 | 43.82 | 7.58 | 21.67 | 2.46 | - | ||
| 2021/5 | 7.31 | 6.44 | -0.26 | 36.33 | 10.0 | 21.52 | 2.47 | - | ||
| 2021/4 | 6.87 | -6.36 | 10.75 | 29.02 | 12.93 | 20.67 | 2.57 | - | ||
| 2021/3 | 7.34 | 13.58 | 23.65 | 22.15 | 13.62 | 22.15 | 2.37 | - | ||
| 2021/2 | 6.46 | -22.63 | 23.16 | 14.81 | 9.23 | 23.27 | 2.26 | - | ||
| 2021/1 | 8.35 | -1.25 | 0.44 | 8.35 | 0.44 | 24.19 | 2.17 | - | ||
| 2020/12 | 8.46 | 14.62 | -7.96 | 92.06 | 0.64 | 23.37 | 2.16 | - | ||
| 2020/11 | 7.38 | -2.12 | -1.14 | 83.61 | 1.61 | 23.68 | 2.13 | - | ||
| 2020/10 | 7.54 | -14.0 | 3.27 | 76.23 | 1.88 | 26.14 | 1.93 | - | ||
| 2020/9 | 8.77 | -10.84 | 16.89 | 68.69 | 1.73 | 27.96 | 1.88 | - | ||
| 2020/8 | 9.83 | 5.0 | 4.36 | 59.92 | -0.15 | 26.9 | 1.96 | - | ||
| 2020/7 | 9.36 | 21.58 | 3.04 | 50.09 | -0.99 | 24.4 | 2.16 | - | ||
| 2020/6 | 7.7 | 5.01 | 12.39 | 40.73 | -1.88 | 21.24 | 2.52 | - | ||
| 2020/5 | 7.33 | 18.19 | 4.33 | 33.03 | -4.7 | 19.47 | 2.74 | - | ||
| 2020/4 | 6.2 | 4.54 | 0.38 | 25.7 | -7.0 | 17.38 | 3.07 | - | ||
| 2020/3 | 5.93 | 13.13 | 9.11 | 19.49 | -9.13 | 19.49 | 2.82 | - | ||
| 2020/2 | 5.25 | -36.9 | -14.29 | 13.56 | -15.33 | 22.75 | 2.42 | - | ||
| 2020/1 | 8.31 | -9.53 | -15.97 | 8.31 | -15.97 | 24.97 | 2.2 | - | ||
| 2019/12 | 9.19 | 23.11 | 97.67 | 91.47 | 2.75 | 23.95 | 2.2 | 107年12月因適用IFRS15更正調整減少營業收入淨額暨營業費用163,436仟元，另新酒品上市及年節因素提前出貨。 | ||
| 2019/11 | 7.46 | 2.25 | 3.87 | 82.28 | -2.47 | 22.26 | 2.37 | - | ||
| 2019/10 | 7.3 | -2.66 | 2.15 | 74.82 | -3.06 | 24.22 | 2.18 | - | ||
| 2019/9 | 7.5 | -20.39 | -2.22 | 67.52 | -3.59 | 26.01 | 2.14 | - | ||
| 2019/8 | 9.42 | 3.68 | -2.79 | 60.02 | -3.76 | 25.36 | 2.2 | - | ||
| 2019/7 | 9.09 | 32.61 | 11.7 | 50.6 | -3.94 | 22.97 | 2.42 | - | ||
| 2019/6 | 6.85 | -2.51 | -2.32 | 41.51 | -6.8 | 20.06 | 2.86 | - | ||
| 2019/5 | 7.03 | 13.72 | -8.67 | 34.66 | -7.63 | 0.0 | N/A | - | ||
| 2019/4 | 6.18 | 13.63 | -7.39 | 27.63 | -7.36 | 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) | 402 | 0.0 | 2.36 | 7.27 | 1.17 | 21.87 | 105.76 | 10.65 | 28.04 | 0.04 | 7.18 | 20.67 | 11.97 | 9.41 | 9.48 | 7.0 |
| 2022 (9) | 402 | 0.0 | 2.20 | 11.11 | 0.96 | -4.0 | 95.58 | 3.63 | 28.03 | 0.94 | 5.95 | -1.82 | 10.94 | 9.29 | 8.86 | 11.17 |
| 2021 (8) | 402 | 0.0 | 1.98 | -10.41 | 1.00 | -14.53 | 92.23 | 0.2 | 27.77 | -3.0 | 6.06 | -1.62 | 10.01 | -3.29 | 7.97 | -10.45 |
| 2020 (7) | 402 | 0.0 | 2.21 | 5.24 | 1.17 | 32.95 | 92.05 | 0.65 | 28.63 | 6.83 | 6.16 | 29.41 | 10.35 | 7.03 | 8.9 | 5.08 |
| 2019 (6) | 402 | 0.0 | 2.10 | 21.39 | 0.88 | 203.45 | 91.46 | 2.74 | 26.80 | 12.65 | 4.76 | 112.5 | 9.67 | 20.42 | 8.47 | 21.7 |
| 2018 (5) | 402 | 0.0 | 1.73 | 28.15 | 0.29 | 70.59 | 89.02 | -2.07 | 23.79 | -7.4 | 2.24 | 31.76 | 8.03 | 24.69 | 6.96 | 28.18 |
| 2017 (4) | 402 | 0.0 | 1.35 | -50.91 | 0.17 | 240.0 | 90.9 | 3.74 | 25.69 | -2.95 | 1.7 | 13.33 | 6.44 | -47.9 | 5.43 | -50.9 |
| 2016 (3) | 402 | 0.0 | 2.75 | 78.57 | 0.05 | 0 | 87.62 | 37.75 | 26.47 | -18.13 | 1.5 | 89.87 | 12.36 | 71.43 | 11.06 | 78.39 |
| 2015 (2) | 402 | 0.0 | 1.54 | 57.14 | -0.05 | 0 | 63.61 | 5.75 | 32.33 | 8.02 | 0.79 | 0 | 7.21 | 50.52 | 6.2 | 56.96 |
| 2014 (1) | 402 | -18.13 | 0.98 | 53.12 | -0.24 | 0 | 60.15 | -8.0 | 29.93 | 0 | -0.13 | 0 | 4.79 | -50.87 | 3.95 | 26.6 |
