- 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) | 25 | 0.0 | -28.57 | -1.90 | -2614.29 | 39.3 | -1.80 | -800.0 | 60.53 | -4.06 | -86.24 | 48.74 | 1.53 | -21.13 | -7.27 | 54.04 | 3.27 | 32.61 | -0.39 | -3800.0 | 43.48 | -0.47 | -2250.0 | 57.66 | -26.85 | -2926.32 | 32.72 | -31.97 | -11124.14 | 52.2 | -16.07 | -1260.21 | -361.37 |
| 23Q3 (19) | 25 | -28.57 | -28.57 | -0.07 | 93.86 | 94.44 | -0.20 | 77.27 | 87.18 | -2.18 | -48.3 | 54.49 | 1.94 | -11.01 | -17.45 | 52.33 | 8.82 | 3.71 | -0.01 | 94.44 | 96.43 | -0.02 | 95.0 | 95.56 | 0.95 | 105.68 | 106.41 | 0.29 | 101.72 | 101.4 | 5.05 | -75.79 | -33.59 |
| 23Q2 (18) | 35 | 0.0 | 0.0 | -1.14 | -245.45 | 67.98 | -0.88 | -144.44 | 71.79 | -1.47 | -345.45 | 58.36 | 2.18 | 21.11 | 23.86 | 48.09 | -13.94 | 96.05 | -0.18 | -350.0 | 78.57 | -0.4 | -233.33 | 68.25 | -16.72 | -329.82 | 77.62 | -16.83 | -201.61 | 76.43 | 15.10 | -78.00 | -26.16 |
| 23Q1 (17) | 35 | 0.0 | 0.0 | -0.33 | 89.46 | -925.0 | -0.36 | 92.11 | 79.07 | -0.33 | 95.83 | -925.0 | 1.8 | 9.09 | -20.0 | 55.88 | 37.13 | 31.24 | -0.04 | 94.2 | 89.19 | -0.12 | 89.19 | -1300.0 | -3.89 | 90.25 | -227.12 | -5.58 | 91.66 | -4750.0 | -10.35 | -29.48 | -50.10 |
| 22Q4 (16) | 35 | 0.0 | -2.78 | -3.13 | -148.41 | -67.38 | -4.56 | -192.31 | -86.89 | -7.92 | -65.34 | -198.87 | 1.65 | -29.79 | -41.07 | 40.75 | -19.24 | -10.66 | -0.69 | -146.43 | 1.43 | -1.11 | -146.67 | -68.18 | -39.91 | -169.48 | -49.98 | -66.88 | -223.25 | -181.6 | 1.87 | -41.90 | -71.16 |
| 22Q3 (15) | 35 | 0.0 | -2.78 | -1.26 | 64.61 | 2.33 | -1.56 | 50.0 | 25.0 | -4.79 | -35.69 | -514.1 | 2.35 | 33.52 | -36.31 | 50.46 | 105.71 | 12.58 | -0.28 | 66.67 | 50.88 | -0.45 | 64.29 | 2.17 | -14.81 | 80.17 | -7.55 | -20.69 | 71.02 | -63.69 | 5.87 | -4467.69 | -15.70 |
| 22Q2 (14) | 35 | 0.0 | -2.78 | -3.56 | -9000.0 | -7020.0 | -3.12 | -81.4 | -457.14 | -3.53 | -8925.0 | -792.16 | 1.76 | -21.78 | -54.05 | 24.53 | -42.39 | -47.94 | -0.84 | -127.03 | -740.0 | -1.26 | -12700.0 | -6200.0 | -74.70 | -2541.18 | -21442.86 | -71.39 | -59591.67 | -8201.16 | -20.71 | -4448.93 | -25.95 |
| 22Q1 (13) | 35 | -2.78 | -2.78 | 0.04 | 102.14 | -92.98 | -1.72 | 29.51 | -386.67 | 0.04 | 101.51 | -92.98 | 2.25 | -19.64 | -47.18 | 42.58 | -6.64 | -12.66 | -0.37 | 47.14 | -254.17 | 0.01 | 101.52 | -95.0 | 3.06 | 111.5 | -55.2 | 0.12 | 100.51 | -97.42 | -21.88 | 28.59 | 6.10 |
| 21Q4 (12) | 36 | 0.0 | 0.0 | -1.87 | -44.96 | -301.08 | -2.44 | -17.31 | -535.71 | -2.65 | -239.74 | -343.12 | 2.8 | -24.12 | -37.92 | 45.61 | 1.76 | -11.04 | -0.7 | -22.81 | -468.42 | -0.66 | -43.48 | -300.0 | -26.61 | -93.25 | -419.45 | -23.75 | -87.9 | -447.73 | -13.89 | -1262.48 | -144.37 |
| 21Q3 (11) | 36 | 0.0 | 0.0 | -1.29 | -2480.0 | -172.07 | -2.08 | -271.43 | -208.33 | -0.78 | -252.94 | -587.5 | 3.69 | -3.66 | -27.36 | 44.82 | -4.88 | -12.2 | -0.57 | -470.0 | -196.61 | -0.46 | -2200.0 | -171.88 | -13.77 | -4034.29 | -193.04 | -12.64 | -1369.77 | -201.85 | -6.88 | -1294.38 | -232.38 |
| 21Q2 (10) | 36 | 0.0 | 2.86 | -0.05 | -108.77 | 61.54 | -0.56 | -193.33 | -7.69 | 0.51 | -10.53 | 131.48 | 3.83 | -10.09 | 11.01 | 47.12 | -3.34 | -8.68 | -0.1 | -141.67 | 0 | -0.02 | -110.0 | 60.0 | 0.35 | -94.88 | -84.44 | -0.86 | -118.49 | 31.75 | -7.81 | -73.74 | -93.10 |
| 21Q1 (9) | 36 | 0.0 | 5.88 | 0.57 | -38.71 | 136.31 | 0.60 | 7.14 | 131.91 | 0.57 | -47.71 | 136.31 | 4.26 | -5.54 | 53.79 | 48.75 | -4.92 | 9.16 | 0.24 | 26.32 | 142.86 | 0.2 | -39.39 | 137.74 | 6.83 | -18.01 | 130.36 | 4.65 | -31.92 | 122.84 | -8.38 | -43.38 | -31.84 |
| 20Q4 (8) | 36 | 0.0 | 5.88 | 0.93 | -48.04 | 232.14 | 0.56 | -70.83 | -6.67 | 1.09 | 581.25 | -71.32 | 4.51 | -11.22 | -10.52 | 51.27 | 0.43 | -0.21 | 0.19 | -67.8 | 5.56 | 0.33 | -48.44 | 230.0 | 8.33 | -43.72 | 220.38 | 6.83 | -44.96 | 301.76 | 18.02 | 714.44 | 199.20 |
| 20Q3 (7) | 36 | 2.86 | 5.88 | 1.79 | 1476.92 | 26.06 | 1.92 | 469.23 | 2.13 | 0.16 | 109.88 | -95.47 | 5.08 | 47.25 | -16.45 | 51.05 | -1.07 | 0.83 | 0.59 | 0 | -7.81 | 0.64 | 1380.0 | 33.33 | 14.80 | 557.78 | 39.1 | 12.41 | 1084.92 | 60.75 | 35.90 | 784.32 | 270.79 |
| 20Q2 (6) | 35 | 2.94 | 2.94 | -0.13 | 91.72 | -116.46 | -0.52 | 72.34 | -150.0 | -1.62 | -3.18 | -177.14 | 3.45 | 24.55 | -37.84 | 51.60 | 15.54 | -0.39 | 0 | 100.0 | -100.0 | -0.05 | 90.57 | -118.52 | 2.25 | 110.0 | -65.81 | -1.26 | 93.81 | -128.57 | -10.24 | -284.50 | -170.50 |
| 20Q1 (5) | 34 | 0.0 | 0.0 | -1.57 | -660.71 | -218.94 | -1.88 | -413.33 | -209.3 | -1.57 | -141.32 | -218.94 | 2.77 | -45.04 | -49.64 | 44.66 | -13.08 | -15.88 | -0.56 | -411.11 | -198.25 | -0.53 | -630.0 | -217.78 | -22.50 | -965.38 | -307.95 | -20.36 | -1297.65 | -358.38 | - | - | 0.00 |
| 19Q4 (4) | 34 | 0.0 | 0.0 | 0.28 | -80.28 | 0.0 | 0.60 | -68.09 | 0.0 | 3.80 | 7.65 | 0.0 | 5.04 | -17.11 | 0.0 | 51.38 | 1.48 | 0.0 | 0.18 | -71.88 | 0.0 | 0.1 | -79.17 | 0.0 | 2.60 | -75.56 | 0.0 | 1.70 | -77.98 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 34 | 0.0 | 0.0 | 1.42 | 79.75 | 0.0 | 1.88 | 80.77 | 0.0 | 3.53 | 68.1 | 0.0 | 6.08 | 9.55 | 0.0 | 50.63 | -2.26 | 0.0 | 0.64 | 82.86 | 0.0 | 0.48 | 77.78 | 0.0 | 10.64 | 61.7 | 0.0 | 7.72 | 75.06 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 34 | 0.0 | 0.0 | 0.79 | -40.15 | 0.0 | 1.04 | -39.53 | 0.0 | 2.10 | 59.09 | 0.0 | 5.55 | 0.91 | 0.0 | 51.80 | -2.43 | 0.0 | 0.35 | -38.6 | 0.0 | 0.27 | -40.0 | 0.0 | 6.58 | -39.19 | 0.0 | 4.41 | -44.04 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 34 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 5.5 | 0.0 | 0.0 | 53.09 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 10.82 | 0.0 | 0.0 | 7.88 | 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 | 0.46 | 20.49 | -28.77 | 1.29 | -28.61 | 1.29 | N/A | - | ||
| 2024/2 | 0.38 | -13.3 | -28.19 | 0.83 | -28.52 | 1.29 | N/A | - | ||
| 2024/1 | 0.44 | -4.04 | -28.81 | 0.44 | -28.81 | 1.37 | N/A | - | ||
| 2023/12 | 0.46 | -0.09 | -17.52 | 7.44 | -7.0 | 1.47 | 0.3 | - | ||
| 2023/11 | 0.46 | -15.16 | -7.71 | 6.98 | -6.21 | 1.55 | 0.28 | - | ||
| 2023/10 | 0.54 | 0.82 | -1.22 | 6.52 | -6.1 | 1.82 | 0.24 | - | ||
| 2023/9 | 0.54 | -27.02 | -33.55 | 5.97 | -6.52 | 2.05 | 0.24 | - | ||
| 2023/8 | 0.74 | -4.01 | -4.36 | 5.43 | -2.58 | 2.16 | 0.23 | - | ||
| 2023/7 | 0.77 | 18.37 | 5.17 | 4.69 | -2.29 | 2.2 | 0.23 | - | ||
| 2023/6 | 0.65 | -16.17 | -0.76 | 3.92 | -3.64 | 2.12 | 0.23 | - | ||
| 2023/5 | 0.78 | 12.9 | 52.92 | 3.27 | -4.19 | 2.11 | 0.23 | 主係大陸地區以外，尤其美國市場業績大幅成長 | ||
| 2023/4 | 0.69 | 5.96 | 6.28 | 2.49 | -14.18 | 1.87 | 0.26 | - | ||
| 2023/3 | 0.65 | 21.48 | 17.54 | 1.81 | -20.05 | 1.81 | 0.27 | - | ||
| 2023/2 | 0.53 | -14.06 | -24.47 | 1.16 | -32.22 | 1.72 | 0.29 | - | ||
| 2023/1 | 0.62 | 11.16 | -37.71 | 0.62 | -37.71 | 1.68 | 0.29 | - | ||
| 2022/12 | 0.56 | 11.79 | -38.85 | 8.0 | -45.17 | 1.61 | 0.36 | - | ||
| 2022/11 | 0.5 | -9.2 | -42.6 | 7.44 | -45.59 | 1.86 | 0.31 | - | ||
| 2022/10 | 0.55 | -32.17 | -45.84 | 6.94 | -45.79 | 2.14 | 0.27 | - | ||
| 2022/9 | 0.81 | 5.03 | -28.0 | 6.39 | -45.79 | 2.32 | 0.35 | - | ||
| 2022/8 | 0.77 | 5.55 | -38.99 | 5.58 | -47.67 | 2.16 | 0.38 | - | ||
| 2022/7 | 0.73 | 11.69 | -43.42 | 4.8 | -48.84 | 1.9 | 0.43 | - | ||
| 2022/6 | 0.66 | 29.18 | -47.75 | 4.07 | -49.71 | 1.81 | 0.48 | - | ||
| 2022/5 | 0.51 | -21.52 | -60.1 | 3.41 | -50.07 | 1.71 | 0.51 | 本月營收較去年同期衰退60.11%，主要係大陸地區持續核酸檢疫及封城的管控下，各城市的店舖營運及貿易貨運受到影響之故。 | ||
| 2022/4 | 0.65 | 17.18 | -50.22 | 2.91 | -47.78 | 1.91 | 0.46 | 本月營收較去年同期衰退50.23%，主要係大陸地區持續核酸檢疫及封城的管控下，各城市的店舖營運及貿易貨運受到影響之故。 | ||
| 2022/3 | 0.55 | -21.94 | -57.77 | 2.26 | -47.03 | 2.26 | 0.52 | 本月營收較去年同期衰退57.77%，主要係大陸地區核酸檢疫及封城的管控下，各城市的店舖營運及貿易貨運受到影響之故。 | ||
| 2022/2 | 0.71 | -29.12 | -31.03 | 1.71 | -42.28 | 2.62 | 0.45 | - | ||
| 2022/1 | 1.0 | 9.12 | -48.26 | 1.0 | -48.26 | 2.78 | 0.42 | - | ||
| 2021/12 | 0.91 | 4.93 | -39.27 | 14.59 | -7.68 | 2.8 | 0.38 | - | ||
| 2021/11 | 0.87 | -14.31 | -39.82 | 13.67 | -4.35 | 3.02 | 0.35 | - | ||
| 2021/10 | 1.02 | -9.83 | -34.35 | 12.8 | -0.35 | 3.41 | 0.31 | - | ||
| 2021/9 | 1.13 | -10.99 | -37.28 | 11.78 | 4.3 | 3.69 | 0.24 | - | ||
| 2021/8 | 1.27 | -2.11 | -27.63 | 10.66 | 12.18 | 3.82 | 0.23 | - | ||
| 2021/7 | 1.3 | 3.14 | -15.12 | 9.39 | 21.19 | 3.82 | 0.23 | - | ||
| 2021/6 | 1.26 | -1.36 | -2.62 | 8.09 | 30.1 | 3.83 | 0.28 | - | ||
| 2021/5 | 1.27 | -2.09 | 12.47 | 6.84 | 38.67 | 3.88 | 0.27 | - | ||
| 2021/4 | 1.3 | -0.57 | 26.53 | 5.56 | 46.47 | 3.63 | 0.29 | - | ||
| 2021/3 | 1.31 | 27.46 | 95.79 | 4.26 | 53.87 | 4.26 | 0.22 | 較上月增加係逢春節期間，於春節前已備貨完畢。較去年同期增加係因去年同期因新冠肺炎疫情影響，中國大陸地區營收大幅減少 | ||
| 2021/2 | 1.03 | -46.83 | 195.38 | 2.96 | 40.55 | 4.46 | 0.21 | 去年同期因新冠肺炎疫情影響，中國大陸地區營收大幅減少 | ||
| 2021/1 | 1.93 | 28.09 | 9.92 | 1.93 | 9.92 | 4.88 | 0.19 | - | ||
| 2020/12 | 1.51 | 3.97 | -20.94 | 15.8 | -28.72 | 4.51 | 0.19 | - | ||
| 2020/11 | 1.45 | -6.53 | -3.79 | 14.3 | -29.45 | 4.84 | 0.18 | - | ||
| 2020/10 | 1.55 | -16.01 | -4.77 | 12.85 | -31.51 | 5.15 | 0.17 | - | ||
| 2020/9 | 1.85 | 5.33 | 4.95 | 11.34 | -33.78 | 5.12 | 0.16 | - | ||
| 2020/8 | 1.75 | 14.8 | -19.31 | 9.5 | -38.22 | 4.57 | 0.18 | - | ||
| 2020/7 | 1.53 | 18.34 | -29.12 | 7.75 | -41.33 | 3.95 | 0.2 | - | ||
| 2020/6 | 1.29 | 13.93 | -29.88 | 6.22 | -43.7 | 3.45 | 0.22 | - | ||
| 2020/5 | 1.13 | 10.14 | -38.3 | 4.93 | -46.46 | 2.83 | 0.27 | - | ||
| 2020/4 | 1.03 | 53.84 | -45.22 | 3.8 | -48.49 | 2.04 | 0.37 | - | ||
| 2020/3 | 0.67 | 92.3 | -58.26 | 2.77 | -49.61 | 2.77 | 0.31 | 因新冠肺炎疫情影響，中國大陸地區營收大幅減少 | ||
| 2020/2 | 0.35 | -80.21 | -74.91 | 2.1 | -46.06 | 4.01 | 0.21 | 因新冠肺炎疫情影響，中國大陸地區營收大幅減少 | ||
| 2020/1 | 1.76 | -7.87 | -30.16 | 1.76 | -30.16 | 5.17 | 0.17 | - | ||
| 2019/12 | 1.91 | 26.53 | -6.15 | 22.17 | 1.99 | 5.04 | 0.2 | - | ||
| 2019/11 | 1.51 | -7.48 | -11.28 | 20.27 | 2.83 | 4.89 | 0.21 | - | ||
| 2019/10 | 1.63 | -7.42 | 1.52 | 18.76 | 4.16 | 5.56 | 0.18 | - | ||
| 2019/9 | 1.76 | -19.02 | 2.8 | 17.13 | 4.42 | 6.08 | 0.14 | - | ||
| 2019/8 | 2.17 | 0.84 | 6.7 | 15.37 | 4.61 | 6.16 | 0.14 | - | ||
| 2019/7 | 2.15 | 17.08 | 3.34 | 13.2 | 4.27 | 5.83 | 0.15 | - | ||
| 2019/6 | 1.84 | 0.24 | 5.93 | 11.05 | 4.46 | 5.55 | 0.16 | - | ||
| 2019/5 | 1.83 | -2.2 | 0.27 | 9.21 | 4.17 | 0.0 | N/A | - | ||
| 2019/4 | 1.88 | 17.2 | 6.92 | 7.38 | 5.18 | 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) | 25 | -28.57 | -4.06 | 0 | -3.20 | 0 | 7.45 | -6.99 | 52.29 | 28.98 | -0.62 | 0 | -0.83 | 0 | -1.01 | 0 |
| 2022 (9) | 35 | -2.78 | -7.92 | 0 | -10.88 | 0 | 8.01 | -45.1 | 40.54 | -13.23 | -2.18 | 0 | -2.25 | 0 | -2.8 | 0 |
| 2021 (8) | 36 | 0.0 | -2.65 | 0 | -4.48 | 0 | 14.59 | -7.66 | 46.72 | -6.78 | -1.13 | 0 | -0.95 | 0 | -0.94 | 0 |
| 2020 (7) | 36 | 5.88 | 1.09 | -71.24 | 0.12 | -97.69 | 15.8 | -28.73 | 50.12 | -3.06 | 0.22 | -87.43 | 0.58 | -66.67 | 0.39 | -69.77 |
| 2019 (6) | 34 | 3.03 | 3.79 | 25.08 | 5.20 | 19.27 | 22.17 | 1.98 | 51.70 | -1.26 | 1.75 | 25.0 | 1.74 | 30.83 | 1.29 | 25.24 |
| 2018 (5) | 33 | 6.45 | 3.03 | -34.13 | 4.36 | -19.26 | 21.74 | 9.03 | 52.36 | -4.08 | 1.4 | -27.46 | 1.33 | -37.85 | 1.03 | -33.97 |
| 2017 (4) | 31 | 3.33 | 4.60 | 26.37 | 5.40 | 17.39 | 19.94 | 13.49 | 54.59 | 2.83 | 1.93 | 18.4 | 2.14 | 25.88 | 1.56 | 28.93 |
| 2016 (3) | 30 | 11.11 | 3.64 | 37.88 | 4.60 | 150.0 | 17.57 | 9.54 | 53.09 | 9.62 | 1.63 | 123.29 | 1.7 | 70.0 | 1.21 | 65.75 |
| 2015 (2) | 27 | 12.5 | 2.64 | 4.76 | 1.84 | 6.98 | 16.04 | 5.04 | 48.43 | -1.34 | 0.73 | 0.0 | 1.0 | 9.89 | 0.73 | 19.67 |
| 2014 (1) | 24 | 4.35 | 2.52 | -17.92 | 1.72 | -33.85 | 15.27 | 2.07 | 49.09 | 0 | 0.73 | -31.13 | 0.91 | -17.27 | 0.61 | -12.86 |
