- 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) | 23 | 0.0 | 27.78 | -0.88 | -72.55 | 32.82 | -0.83 | -45.61 | 0.0 | -2.15 | -69.29 | 35.63 | 0.44 | 7.32 | 76.0 | 35.74 | -13.88 | -1.27 | -0.17 | -30.77 | 10.53 | -0.2 | -66.67 | 16.67 | -42.58 | -48.88 | 56.42 | -46.62 | -63.01 | 52.29 | 6.22 | -57.11 | -54.23 |
| 23Q3 (19) | 23 | 0.0 | 9.52 | -0.51 | -41.67 | 23.88 | -0.57 | -62.86 | -9.62 | -1.27 | -67.11 | 43.05 | 0.41 | 5.13 | 70.83 | 41.50 | -7.63 | 1.44 | -0.13 | -44.44 | -8.33 | -0.12 | -50.0 | 14.29 | -28.60 | -34.02 | 50.59 | -28.60 | -34.02 | 50.59 | 2.56 | -16.99 | -26.30 |
| 23Q2 (18) | 23 | 0.0 | 43.75 | -0.36 | 7.69 | 60.87 | -0.35 | 10.26 | 50.0 | -0.76 | -94.87 | 52.2 | 0.39 | 0.0 | 178.57 | 44.93 | 3.19 | 62.38 | -0.09 | 0.0 | 40.0 | -0.08 | 11.11 | 46.67 | -21.34 | 8.76 | 79.52 | -21.34 | 8.76 | 79.52 | 28.00 | 38.96 | 31.63 |
| 23Q1 (17) | 23 | 27.78 | 76.92 | -0.39 | 70.23 | 40.0 | -0.39 | 53.01 | 0.0 | -0.39 | 88.32 | 40.0 | 0.39 | 56.0 | 50.0 | 43.54 | 20.28 | 0.53 | -0.09 | 52.63 | -12.5 | -0.09 | 62.5 | 0.0 | -23.39 | 76.06 | 29.78 | -23.39 | 76.06 | 29.78 | 30.09 | -12.64 | -3.30 |
| 22Q4 (16) | 18 | -14.29 | 38.46 | -1.31 | -95.52 | -184.78 | -0.83 | -59.62 | -176.67 | -3.34 | -49.78 | -26.04 | 0.25 | 4.17 | -10.71 | 36.20 | -11.51 | -22.86 | -0.19 | -58.33 | -171.43 | -0.24 | -71.43 | -300.0 | -97.71 | -68.81 | -349.24 | -97.71 | -68.81 | -349.24 | 37.80 | -34.17 | -16.95 |
| 22Q3 (15) | 21 | 31.25 | 61.54 | -0.67 | 27.17 | 26.37 | -0.52 | 25.71 | 8.77 | -2.23 | -40.25 | -1.83 | 0.24 | 71.43 | 33.33 | 40.91 | 47.85 | 23.63 | -0.12 | 20.0 | 7.69 | -0.14 | 6.67 | -16.67 | -57.88 | 44.46 | 13.56 | -57.88 | 44.46 | 13.56 | 12.64 | -7.18 | -26.89 |
| 22Q2 (14) | 16 | 23.08 | 23.08 | -0.92 | -41.54 | -43.75 | -0.70 | -79.49 | -14.75 | -1.59 | -144.62 | -24.22 | 0.14 | -46.15 | -41.67 | 27.67 | -36.11 | -22.3 | -0.15 | -87.5 | 0.0 | -0.15 | -66.67 | -87.5 | -104.22 | -212.88 | -199.65 | -104.22 | -212.88 | -199.65 | -26.64 | -41.42 | -54.74 |
| 22Q1 (13) | 13 | 0.0 | 0.0 | -0.65 | -41.3 | 0.0 | -0.39 | -30.0 | 0.0 | -0.65 | 75.47 | 0.0 | 0.26 | -7.14 | -35.0 | 43.31 | -7.71 | -9.39 | -0.08 | -14.29 | 0.0 | -0.09 | -50.0 | 0.0 | -33.31 | -53.15 | -55.95 | -33.31 | -53.15 | -55.95 | 24.21 | 4.08 | 8.68 |
| 21Q4 (12) | 13 | 0.0 | 8.33 | -0.46 | 49.45 | 51.58 | -0.30 | 47.37 | 42.31 | -2.65 | -21.0 | 21.13 | 0.28 | 55.56 | -24.32 | 46.93 | 41.83 | 12.7 | -0.07 | 46.15 | 41.67 | -0.06 | 50.0 | 45.45 | -21.75 | 67.52 | 29.57 | -21.75 | 67.52 | 29.57 | 15.28 | 3.63 | 26.96 |
| 21Q3 (11) | 13 | 0.0 | 0.0 | -0.91 | -42.19 | -68.52 | -0.57 | 6.56 | -18.75 | -2.19 | -71.09 | 11.69 | 0.18 | -25.0 | -56.1 | 33.09 | -7.08 | -25.92 | -0.13 | 13.33 | -18.18 | -0.12 | -50.0 | -71.43 | -66.96 | -92.52 | -287.72 | -66.96 | -92.52 | -287.72 | -32.50 | -20.32 | -24.92 |
| 21Q2 (10) | 13 | 0.0 | 8.33 | -0.64 | 1.54 | -18.52 | -0.61 | -56.41 | -56.41 | -1.28 | -96.92 | 35.68 | 0.24 | -40.0 | -41.46 | 35.61 | -25.5 | -16.53 | -0.15 | -87.5 | -87.5 | -0.08 | 11.11 | -14.29 | -34.78 | -62.83 | -111.56 | -34.78 | -62.83 | -111.56 | -15.95 | 16.56 | -15.70 |
| 21Q1 (9) | 13 | 8.33 | 30.0 | -0.65 | 31.58 | 58.86 | -0.39 | 25.0 | 47.3 | -0.65 | 80.65 | 58.86 | 0.4 | 8.11 | 2.56 | 47.80 | 14.79 | 20.49 | -0.08 | 33.33 | 52.94 | -0.09 | 18.18 | 40.0 | -21.36 | 30.83 | 44.85 | -21.36 | 30.83 | 44.85 | -0.83 | -22.18 | 8.34 |
| 20Q4 (8) | 12 | -7.69 | 33.33 | -0.95 | -75.93 | 37.09 | -0.52 | -8.33 | 20.0 | -3.36 | -35.48 | 61.02 | 0.37 | -9.76 | -9.76 | 41.64 | -6.78 | 10.95 | -0.12 | -9.09 | 14.29 | -0.11 | -57.14 | 21.43 | -30.88 | -78.81 | 1.25 | -30.88 | -78.81 | 7.9 | -4.88 | -37.97 | -15.70 |
| 20Q3 (7) | 13 | 8.33 | -23.53 | -0.54 | 0.0 | 51.79 | -0.48 | -23.08 | 44.83 | -2.48 | -24.62 | 33.33 | 0.41 | 0.0 | -10.87 | 44.67 | 4.71 | 32.91 | -0.11 | -37.5 | 42.11 | -0.07 | 0.0 | 65.0 | -17.27 | -5.05 | 59.32 | -17.27 | -5.05 | 59.32 | 2.56 | 32.91 | 12.11 |
| 20Q2 (6) | 12 | 20.0 | -29.41 | -0.54 | 65.82 | 53.85 | -0.39 | 47.3 | 57.14 | -1.99 | -25.95 | 23.46 | 0.41 | 5.13 | 2.5 | 42.66 | 7.54 | 39.32 | -0.08 | 52.94 | 61.9 | -0.07 | 53.33 | 65.0 | -16.44 | 57.55 | 67.51 | -16.44 | 57.55 | 67.51 | 0.12 | 30.59 | 16.72 |
| 20Q1 (5) | 10 | 11.11 | -41.18 | -1.58 | -4.64 | -10.49 | -0.74 | -13.85 | 22.92 | -1.58 | 81.67 | -10.49 | 0.39 | -4.88 | -11.36 | 39.67 | 5.7 | 14.75 | -0.17 | -21.43 | 22.73 | -0.15 | -7.14 | 40.0 | -38.73 | -23.86 | 32.62 | -38.73 | -15.51 | 32.62 | - | - | 0.00 |
| 19Q4 (4) | 9 | -47.06 | 0.0 | -1.51 | -34.82 | 0.0 | -0.65 | 25.29 | 0.0 | -8.62 | -131.72 | 0.0 | 0.41 | -10.87 | 0.0 | 37.53 | 11.66 | 0.0 | -0.14 | 26.32 | 0.0 | -0.14 | 30.0 | 0.0 | -31.27 | 26.34 | 0.0 | -33.53 | 21.01 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 17 | 0.0 | 0.0 | -1.12 | 4.27 | 0.0 | -0.87 | 4.4 | 0.0 | -3.72 | -43.08 | 0.0 | 0.46 | 15.0 | 0.0 | 33.61 | 9.76 | 0.0 | -0.19 | 9.52 | 0.0 | -0.2 | 0.0 | 0.0 | -42.45 | 16.11 | 0.0 | -42.45 | 16.11 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 17 | 0.0 | 0.0 | -1.17 | 18.18 | 0.0 | -0.91 | 5.21 | 0.0 | -2.60 | -81.82 | 0.0 | 0.4 | -9.09 | 0.0 | 30.62 | -11.43 | 0.0 | -0.21 | 4.55 | 0.0 | -0.2 | 20.0 | 0.0 | -50.60 | 11.97 | 0.0 | -50.60 | 11.97 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 17 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 34.57 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -57.48 | 0.0 | 0.0 | -57.48 | 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 | 0.15 | -17.46 | 25.17 | 0.48 | 23.91 | 0.48 | N/A | - | ||
| 2024/2 | 0.19 | 31.15 | 54.93 | 0.33 | 23.32 | 0.49 | N/A | 與去年同期差異原因，係門店數增加(去年7間，今年11間)且本月適逢農曆春節連假，來客數相對增加，致本期營收較去年同期提升。 | ||
| 2024/1 | 0.14 | -13.04 | -2.69 | 0.14 | -2.69 | 0.44 | N/A | - | ||
| 2023/12 | 0.16 | 26.76 | 75.77 | 1.64 | 85.75 | 0.44 | 0.07 | 主要差異原因，係疫情自111年末已入尾聲，門店來客數持續增加，且店數由去年同期7家增至11家，導致本期營收較去年同期提升。 | ||
| 2023/11 | 0.13 | -9.43 | 76.95 | 1.47 | 86.94 | 0.4 | 0.07 | 主要差異原因，係疫情自去年年末已入尾聲，門店來客數持續增加，且店數由去年同期6家增至11家，導致本期營收較去年同期提升。 | ||
| 2023/10 | 0.14 | 11.96 | 82.29 | 1.34 | 87.96 | 0.42 | 0.07 | 與去年同期差異原因，係門店數增加及疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期提升。 | ||
| 2023/9 | 0.13 | -12.08 | 71.68 | 1.2 | 88.66 | 0.41 | 0.07 | 與去年同期差異原因，係疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期提升。 | ||
| 2023/8 | 0.15 | 3.12 | 61.61 | 1.07 | 90.91 | 0.41 | 0.07 | 與去年同期差異原因，係疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期提升。 | ||
| 2023/7 | 0.14 | 11.68 | 92.26 | 0.93 | 96.5 | 0.4 | 0.08 | 與去年同期差異原因，係疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期提升。 | ||
| 2023/6 | 0.13 | -2.1 | 143.76 | 0.79 | 97.28 | 0.39 | 0.05 | 與去年同期差異原因，係疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期提升。 | ||
| 2023/5 | 0.13 | -7.6 | 218.96 | 0.66 | 90.34 | 0.39 | 0.05 | 與去年同期差異原因，係疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期提升。 | ||
| 2023/4 | 0.14 | 12.98 | 181.24 | 0.53 | 73.35 | 0.38 | 0.05 | 與去年同期差異原因，係疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期提升。 | ||
| 2023/3 | 0.12 | 2.15 | 70.35 | 0.39 | 52.49 | 0.39 | 0.08 | 與去年同期差異之原因，係疫情自去年年末已入尾聲，門店來客數持續增加，導致本期營收較去年同期有所提升。 | ||
| 2023/2 | 0.12 | -17.63 | 38.41 | 0.27 | 45.45 | 0.36 | 0.08 | - | ||
| 2023/1 | 0.15 | 57.07 | 51.79 | 0.15 | 51.79 | 0.31 | 0.1 | 因今年1月適逢農曆春節假期,消費者出遊及用餐增多, 使本月業績有顯著提升;且因去年同期仍受疫情影響業績衰退甚多,致生差異較大。 | ||
| 2022/12 | 0.09 | 27.61 | -0.66 | 0.88 | -19.73 | 0.25 | 0.12 | - | ||
| 2022/11 | 0.07 | -6.7 | -7.79 | 0.79 | -21.51 | 0.23 | 0.13 | - | ||
| 2022/10 | 0.08 | 5.44 | -25.98 | 0.71 | -22.69 | 0.24 | 0.12 | - | ||
| 2022/9 | 0.07 | -17.24 | 6.14 | 0.64 | -22.27 | 0.24 | 0.08 | - | ||
| 2022/8 | 0.09 | 22.68 | 33.2 | 0.56 | -24.93 | 0.21 | 0.09 | - | ||
| 2022/7 | 0.07 | 41.6 | 78.16 | 0.47 | -30.7 | 0.17 | 0.12 | 去年同期受疫情影響禁止餐廳開放內用，造成營業收入急遽下降。 | ||
| 2022/6 | 0.05 | 28.09 | 49.78 | 0.4 | -37.7 | 0.14 | 0.14 | 本月疫情影響較上(5)月稍緩，故各門店營收均較上月略微上升。 | ||
| 2022/5 | 0.04 | -18.53 | -44.51 | 0.35 | -42.7 | 0.16 | 0.12 | - | ||
| 2022/4 | 0.05 | -31.56 | -62.9 | 0.31 | -42.46 | 0.21 | 0.1 | 由於門店數較去年同期減少三家，且因Covid-19新冠病毒疫情之確診人數於4月開始持續增加，以致影響民眾外出及聚餐等消費頻率。 | ||
| 2022/3 | 0.07 | -16.99 | -43.57 | 0.26 | -35.59 | 0.26 | 0.08 | - | ||
| 2022/2 | 0.09 | -9.67 | -47.48 | 0.18 | -31.79 | 0.28 | 0.07 | - | ||
| 2022/1 | 0.1 | 2.78 | -6.6 | 0.1 | -6.6 | 0.27 | 0.07 | - | ||
| 2021/12 | 0.09 | 18.45 | -18.27 | 1.1 | -30.59 | 0.28 | 0.14 | - | ||
| 2021/11 | 0.08 | -25.1 | -34.93 | 1.0 | -31.55 | 0.26 | 0.16 | - | ||
| 2021/10 | 0.11 | 51.21 | -20.83 | 0.92 | -31.25 | 0.24 | 0.16 | - | ||
| 2021/9 | 0.07 | 3.85 | -35.28 | 0.82 | -32.4 | 0.18 | 0.22 | - | ||
| 2021/8 | 0.07 | 64.08 | -58.5 | 0.75 | -32.11 | 0.14 | 0.28 | 因持續受Covid-19疫情影響(減少內用), 以及本月營業店數減少等因素。 | ||
| 2021/7 | 0.04 | 19.04 | -70.63 | 0.68 | -27.54 | 0.15 | 0.27 | 本月營收持續受Covid-19疫情三級警戒(5/18~7/26)期間餐飲無法內用之影響甚鉅。 | ||
| 2021/6 | 0.03 | -52.54 | -76.28 | 0.64 | -19.99 | 0.24 | 0.12 | 本公司為餐飲業, 本月營收減少逾50%以上主因係受Covid-19疫情三級警戒-餐廳全面禁止內用及消費者減少外出的影響 | ||
| 2021/5 | 0.07 | -45.53 | -49.6 | 0.6 | -7.43 | 0.33 | 0.09 | 本月受COVID-19疫情警戒影響甚鉅 | ||
| 2021/4 | 0.13 | 4.09 | 15.15 | 0.53 | 4.54 | 0.43 | 0.07 | - | ||
| 2021/3 | 0.13 | -22.75 | 36.81 | 0.4 | 1.41 | 0.4 | 0.08 | - | ||
| 2021/2 | 0.17 | 60.62 | 46.75 | 0.27 | -9.71 | 0.38 | 0.08 | - | ||
| 2021/1 | 0.1 | -10.05 | -44.2 | 0.1 | -44.2 | 0.34 | 0.09 | - | ||
| 2020/12 | 0.12 | -5.69 | -21.81 | 1.58 | -7.71 | 0.37 | 0.05 | - | ||
| 2020/11 | 0.12 | -8.87 | -3.7 | 1.47 | -6.39 | 0.36 | 0.05 | - | ||
| 2020/10 | 0.13 | 23.61 | -8.09 | 1.34 | -6.63 | 0.4 | 0.05 | - | ||
| 2020/9 | 0.11 | -33.41 | -19.81 | 1.21 | -6.46 | 0.41 | 0.1 | - | ||
| 2020/8 | 0.16 | 16.11 | -12.49 | 1.1 | -4.91 | 0.45 | 0.09 | - | ||
| 2020/7 | 0.14 | -3.85 | 5.18 | 0.94 | -3.46 | 0.43 | 0.09 | - | ||
| 2020/6 | 0.15 | 0.83 | 3.46 | 0.8 | -4.83 | 0.41 | 0.05 | - | ||
| 2020/5 | 0.14 | 24.47 | -4.79 | 0.65 | -6.5 | 0.35 | 0.06 | - | ||
| 2020/4 | 0.12 | 23.67 | 4.29 | 0.51 | -6.98 | 0.32 | 0.06 | - | ||
| 2020/3 | 0.09 | -17.13 | -18.01 | 0.39 | -9.86 | 0.39 | 0.05 | - | ||
| 2020/2 | 0.11 | -38.92 | -36.77 | 0.3 | -6.95 | 0.45 | 0.04 | - | ||
| 2020/1 | 0.19 | 26.03 | 30.68 | 0.19 | 30.68 | 0.46 | 0.04 | - | ||
| 2019/12 | 0.15 | 16.14 | -23.04 | 1.71 | -48.14 | 0.42 | 0.07 | 營業店數減少 | ||
| 2019/11 | 0.13 | -13.02 | -5.13 | 1.57 | -49.68 | 0.41 | 0.07 | 營業店數減少 | ||
| 2019/10 | 0.15 | 7.85 | -13.42 | 1.44 | -51.68 | 0.47 | 0.06 | 營業店數減少 | ||
| 2019/9 | 0.14 | -27.33 | -29.88 | 1.29 | -53.97 | 0.45 | 0.07 | 營業店數減少 | ||
| 2019/8 | 0.19 | 39.57 | -39.58 | 1.16 | -55.74 | 0.46 | 0.07 | 營業店數減少 | ||
| 2019/7 | 0.13 | -5.41 | -52.91 | 0.97 | -57.89 | 0.43 | 0.07 | 營業店數減少 | ||
| 2019/6 | 0.14 | -7.21 | -53.41 | 0.84 | -58.58 | 0.4 | 0.05 | 營業店數減少 | ||
| 2019/5 | 0.15 | 36.35 | -54.23 | 0.7 | -59.49 | 0.0 | N/A | 營業店數減少 | ||
| 2019/4 | 0.11 | -2.77 | -61.88 | 0.55 | -60.74 | 0.0 | N/A | 營業店數減少 |
| 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) | 23 | 27.78 | -2.15 | 0 | -2.17 | 0 | 1.64 | 86.36 | 41.28 | 8.15 | -0.48 | 0 | -0.48 | 0 | -0.5 | 0 |
| 2022 (9) | 18 | 38.46 | -3.34 | 0 | -2.35 | 0 | 0.88 | -20.0 | 38.17 | -10.19 | -0.54 | 0 | -0.61 | 0 | -0.61 | 0 |
| 2021 (8) | 13 | 8.33 | -2.65 | 0 | -1.87 | 0 | 1.1 | -30.38 | 42.50 | 0.71 | -0.43 | 0 | -0.35 | 0 | -0.35 | 0 |
| 2020 (7) | 12 | 33.33 | -3.36 | 0 | -2.09 | 0 | 1.58 | -7.6 | 42.20 | 23.79 | -0.48 | 0 | -0.4 | 0 | -0.4 | 0 |
| 2019 (6) | 9 | -47.06 | -8.62 | 0 | -3.39 | 0 | 1.71 | -47.87 | 34.09 | -24.86 | -0.77 | 0 | -0.78 | 0 | -0.79 | 0 |
| 2018 (5) | 17 | 6.25 | -4.34 | 0 | -2.83 | 0 | 3.28 | -44.31 | 45.37 | -0.33 | -0.67 | 0 | -0.75 | 0 | -0.73 | 0 |
| 2017 (4) | 16 | 0.0 | -4.07 | 0 | -1.96 | 0 | 5.89 | -19.97 | 45.52 | -1.83 | -0.53 | 0 | -0.73 | 0 | -0.65 | 0 |
| 2016 (3) | 16 | 6.67 | -2.63 | 0 | -1.61 | 0 | 7.36 | -16.17 | 46.37 | -8.59 | -0.38 | 0 | -0.43 | 0 | -0.42 | 0 |
| 2015 (2) | 15 | 25.0 | 1.80 | -68.7 | 1.52 | -52.05 | 8.78 | 0.23 | 50.73 | -0.9 | 0.4 | -54.02 | 0.32 | -62.35 | 0.26 | -63.38 |
| 2014 (1) | 12 | 100.0 | 5.75 | -41.15 | 3.17 | 25.79 | 8.76 | 40.84 | 51.19 | 0 | 0.87 | 24.29 | 0.85 | 21.43 | 0.71 | 22.41 |
