- 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) | 54 | -14.29 | 25.58 | -0.37 | 60.22 | -408.33 | -0.28 | 69.89 | -300.0 | -2.06 | -19.08 | 16.26 | 2.32 | 68.12 | 0.43 | 53.41 | 26.41 | 4.89 | -0.14 | 72.0 | -600.0 | -0.2 | 65.52 | -500.0 | -8.52 | 79.89 | -380.26 | -8.58 | 79.78 | -490.0 | 31.98 | 9.66 | 20.36 |
| 23Q3 (19) | 63 | 21.15 | 46.51 | -0.93 | -40.91 | 34.97 | -0.93 | -29.17 | 26.19 | -1.73 | -150.72 | 32.95 | 1.38 | -4.17 | 0.73 | 42.25 | -5.48 | 27.57 | -0.5 | -28.21 | 26.47 | -0.58 | -65.71 | 4.92 | -42.36 | -76.13 | 5.11 | -42.44 | -76.83 | 4.59 | -19.51 | -895.46 | -291.86 |
| 23Q2 (18) | 52 | 20.93 | -26.76 | -0.66 | -1750.0 | 47.2 | -0.72 | -554.55 | 54.72 | -0.69 | -1825.0 | 0.0 | 1.44 | -34.84 | 67.44 | 44.70 | -9.84 | 100.63 | -0.39 | -550.0 | 55.17 | -0.35 | -1850.0 | 60.67 | -24.05 | -3069.14 | 76.92 | -24.00 | -2923.53 | 76.92 | -19.59 | -908.34 | -305.84 |
| 23Q1 (17) | 43 | 0.0 | -39.44 | 0.04 | -66.67 | -92.98 | -0.11 | -57.14 | 82.54 | 0.04 | 101.63 | -92.98 | 2.21 | -4.33 | 9.95 | 49.58 | -2.63 | 3.18 | -0.06 | -200.0 | 82.35 | 0.02 | -60.0 | -95.0 | 0.81 | -73.36 | -95.92 | 0.85 | -61.36 | -95.76 | 32.14 | 20.86 | 18.65 |
| 22Q4 (16) | 43 | 0.0 | -39.44 | 0.12 | 108.39 | 105.8 | -0.07 | 94.44 | 87.72 | -2.46 | 4.65 | 62.95 | 2.31 | 68.61 | 20.94 | 50.92 | 53.74 | 2.48 | -0.02 | 97.06 | 93.75 | 0.05 | 108.2 | 103.4 | 3.04 | 106.81 | 103.95 | 2.20 | 104.95 | 102.87 | 63.95 | 46.99 | 57.59 |
| 22Q3 (15) | 43 | -39.44 | -39.44 | -1.43 | -14.4 | 25.52 | -1.26 | 20.75 | 47.28 | -2.58 | -273.91 | 43.54 | 1.37 | 59.3 | 341.94 | 33.12 | 48.65 | 176.61 | -0.68 | 21.84 | 47.29 | -0.61 | 31.46 | 55.47 | -44.64 | 57.16 | 90.01 | -44.48 | 57.22 | 90.02 | 1.04 | -166.85 | -65.81 |
| 22Q2 (14) | 71 | 0.0 | 0.0 | -1.25 | -319.3 | 43.18 | -1.59 | -152.38 | 31.76 | -0.69 | -221.05 | 73.96 | 0.86 | -57.21 | -18.87 | 22.28 | -53.63 | -17.33 | -0.87 | -155.88 | 29.27 | -0.89 | -322.5 | 42.95 | -104.21 | -625.25 | 27.35 | -103.97 | -618.55 | 29.43 | -25.98 | -95.88 | -81.45 |
| 22Q1 (13) | 71 | 0.0 | 0.0 | 0.57 | 127.54 | 223.91 | -0.63 | -10.53 | 5.97 | 0.57 | 108.58 | 223.91 | 2.01 | 5.24 | -29.47 | 48.05 | -3.3 | -4.21 | -0.34 | -6.25 | 15.0 | 0.4 | 127.21 | 225.0 | 19.84 | 125.8 | 256.34 | 20.05 | 126.12 | 275.72 | 260.69 | 59.87 | 32.81 |
| 21Q4 (12) | 71 | 0.0 | 0.0 | -2.07 | -7.81 | -885.71 | -0.57 | 76.15 | -179.17 | -6.64 | -45.3 | -7.27 | 1.91 | 516.13 | -50.39 | 49.69 | 214.94 | -16.46 | -0.32 | 75.19 | -174.42 | -1.47 | -7.3 | -880.0 | -76.90 | 82.8 | -2480.54 | -76.75 | 82.78 | -1693.22 | 222.69 | 2.46 | 36.79 |
| 21Q3 (11) | 71 | 0.0 | 0.0 | -1.92 | 12.73 | -102.11 | -2.39 | -2.58 | -79.7 | -4.57 | -72.45 | 23.45 | 0.31 | -70.75 | -85.51 | -43.23 | -260.41 | -194.27 | -1.29 | -4.88 | -61.25 | -1.37 | 12.18 | -101.47 | -447.03 | -211.65 | -1156.06 | -445.73 | -202.54 | -1312.33 | -66.78 | -182.76 | -125.17 |
| 21Q2 (10) | 71 | 0.0 | 0.0 | -2.20 | -378.26 | 48.96 | -2.33 | -247.76 | 15.58 | -2.65 | -476.09 | 47.21 | 1.06 | -62.81 | 17.78 | 26.95 | -46.27 | 163.7 | -1.23 | -207.5 | 24.07 | -1.56 | -387.5 | 49.19 | -143.44 | -1030.34 | 59.85 | -147.33 | -1191.24 | 56.96 | -44.39 | -248.66 | -220.41 |
| 21Q1 (9) | 71 | 0.0 | 0.0 | -0.46 | -119.05 | 35.21 | -0.67 | -193.06 | 27.96 | -0.46 | 92.57 | 35.21 | 2.85 | -25.97 | 1.42 | 50.16 | -15.67 | 0.58 | -0.4 | -193.02 | 35.48 | -0.32 | -113.33 | 36.0 | -12.69 | -325.84 | 42.58 | -11.41 | -166.59 | 36.47 | 26.97 | -20.58 | -19.46 |
| 20Q4 (8) | 71 | 0.0 | 0.0 | -0.21 | 77.89 | 65.0 | 0.72 | 154.14 | 200.0 | -6.19 | -3.69 | -145.63 | 3.85 | 79.91 | 2.94 | 59.48 | 29.7 | 1.12 | 0.43 | 153.75 | 72.0 | -0.15 | 77.94 | 65.12 | -2.98 | 91.63 | 63.66 | -4.28 | 86.44 | 62.62 | 108.84 | 77.92 | 102.97 |
| 20Q3 (7) | 71 | 0.0 | 0.0 | -0.95 | 77.96 | 23.39 | -1.33 | 51.81 | 23.56 | -5.97 | -18.92 | -210.94 | 2.14 | 137.78 | 2.88 | 45.86 | 348.73 | 4.25 | -0.8 | 50.62 | 23.81 | -0.68 | 77.85 | 22.73 | -35.59 | 90.04 | 25.29 | -31.56 | 90.78 | 25.34 | 34.91 | -214.54 | -72.48 |
| 20Q2 (6) | 71 | 0.0 | 0.0 | -4.31 | -507.04 | -524.64 | -2.76 | -196.77 | -176.0 | -5.02 | -607.04 | -638.24 | 0.9 | -67.97 | -63.27 | 10.22 | -79.51 | -80.05 | -1.62 | -161.29 | -149.23 | -3.07 | -514.0 | -526.53 | -357.25 | -1516.52 | -1339.94 | -342.27 | -1805.73 | -1609.64 | -46.42 | -262.69 | -342.13 |
| 20Q1 (5) | 71 | 0.0 | 0.0 | -0.71 | -18.33 | -7200.0 | -0.93 | -487.5 | -745.45 | -0.71 | 71.83 | -7200.0 | 2.81 | -24.87 | -21.07 | 49.87 | -15.22 | -11.47 | -0.62 | -348.0 | -933.33 | -0.5 | -16.28 | -5100.0 | -22.10 | -169.51 | -7229.03 | -17.96 | -56.86 | -12073.33 | - | - | 0.00 |
| 19Q4 (4) | 71 | 0.0 | 0.0 | -0.60 | 51.61 | 0.0 | 0.24 | 113.79 | 0.0 | -2.52 | -31.25 | 0.0 | 3.74 | 79.81 | 0.0 | 58.82 | 33.71 | 0.0 | 0.25 | 123.81 | 0.0 | -0.43 | 51.14 | 0.0 | -8.20 | 82.79 | 0.0 | -11.45 | 72.91 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 71 | 0.0 | 0.0 | -1.24 | -79.71 | 0.0 | -1.74 | -74.0 | 0.0 | -1.92 | -182.35 | 0.0 | 2.08 | -15.1 | 0.0 | 43.99 | -14.13 | 0.0 | -1.05 | -61.54 | 0.0 | -0.88 | -79.59 | 0.0 | -47.64 | -92.02 | 0.0 | -42.27 | -111.14 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 71 | 0.0 | 0.0 | -0.69 | -7000.0 | 0.0 | -1.00 | -809.09 | 0.0 | -0.68 | -6900.0 | 0.0 | 2.45 | -31.18 | 0.0 | 51.23 | -9.05 | 0.0 | -0.65 | -983.33 | 0.0 | -0.49 | -5000.0 | 0.0 | -24.81 | -8103.23 | 0.0 | -20.02 | -13446.67 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 71 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.56 | 0.0 | 0.0 | 56.33 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.15 | 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 | 0.75 | -23.03 | 38.2 | 3.03 | 37.81 | 3.03 | N/A | - | ||
| 2024/2 | 0.97 | -25.73 | 76.91 | 2.28 | 37.68 | 3.16 | N/A | 因疫情趨緩，故本月營業收入淨額較去年同期增加。 | ||
| 2024/1 | 1.31 | 49.7 | 18.21 | 1.31 | 18.21 | 2.94 | N/A | - | ||
| 2023/12 | 0.88 | 15.35 | -16.11 | 7.32 | 12.07 | 2.31 | 0.1 | - | ||
| 2023/11 | 0.76 | 12.05 | 20.33 | 6.45 | 17.43 | 1.82 | 0.13 | - | ||
| 2023/10 | 0.68 | 77.06 | 7.73 | 5.69 | 17.06 | 1.5 | 0.16 | - | ||
| 2023/9 | 0.38 | -13.61 | -35.53 | 5.01 | 18.44 | 1.38 | 0.15 | - | ||
| 2023/8 | 0.44 | -19.82 | 8.96 | 4.63 | 27.25 | 1.38 | 0.15 | - | ||
| 2023/7 | 0.55 | 42.22 | 49.72 | 4.19 | 29.54 | 1.51 | 0.14 | 因疫情趨緩，故本月營業收入淨額較去年同期增加。 | ||
| 2023/6 | 0.39 | -32.34 | 71.57 | 3.63 | 26.95 | 1.43 | 0.14 | 因疫情趨緩，故本月營業收入淨額較去年同期增加。 | ||
| 2023/5 | 0.57 | 21.48 | 107.88 | 3.25 | 23.12 | 1.59 | 0.13 | 因疫情趨緩，故本月營業收入淨額較去年同期增加。 | ||
| 2023/4 | 0.47 | -12.83 | 32.47 | 2.67 | 13.21 | 1.56 | 0.13 | - | ||
| 2023/3 | 0.54 | -1.48 | -22.11 | 2.2 | 9.78 | 2.2 | 0.09 | - | ||
| 2023/2 | 0.55 | -50.37 | 63.69 | 1.66 | 26.74 | 2.7 | 0.07 | 因疫情趨緩，故本月營業收入淨額較去年同期增加。 | ||
| 2023/1 | 1.11 | 6.22 | 13.97 | 1.11 | 13.97 | 2.78 | 0.07 | - | ||
| 2022/12 | 1.04 | 65.49 | 8.09 | 6.53 | 6.85 | 2.3 | 0.1 | - | ||
| 2022/11 | 0.63 | 0.31 | 7.78 | 5.49 | 6.62 | 1.85 | 0.13 | - | ||
| 2022/10 | 0.63 | 5.95 | 83.1 | 4.86 | 6.48 | 1.63 | 0.15 | 因疫情逐漸趨緩，故本月營收較去年同期增加。 | ||
| 2022/9 | 0.59 | 46.01 | 290.17 | 4.23 | 0.24 | 1.37 | 0.12 | 因疫情逐漸趨緩，故本月營收較去年同期增加。 | ||
| 2022/8 | 0.41 | 10.17 | 270.39 | 3.64 | -10.58 | 1.0 | 0.17 | 因疫情逐漸趨緩，故本月營收較去年同期增加。 | ||
| 2022/7 | 0.37 | 62.96 | 719.99 | 3.23 | -18.36 | 0.87 | 0.2 | 因疫情逐漸趨緩，故本月營收較去年同期增加。 | ||
| 2022/6 | 0.23 | -18.02 | 437.21 | 2.86 | -26.85 | 0.86 | 0.17 | 因疫情逐漸趨緩，故本月營收較去年同期增加。 | ||
| 2022/5 | 0.28 | -22.58 | -18.98 | 2.64 | -31.89 | 1.33 | 0.11 | - | ||
| 2022/4 | 0.36 | -48.75 | -47.71 | 2.36 | -33.14 | 1.39 | 0.11 | - | ||
| 2022/3 | 0.7 | 107.04 | -7.11 | 2.0 | -29.65 | 2.0 | 0.08 | - | ||
| 2022/2 | 0.34 | -65.44 | -57.52 | 1.31 | -37.69 | 2.27 | 0.07 | 因受疫情影響，故本月營業收入淨額較去年同期減少。 | ||
| 2022/1 | 0.97 | 0.74 | -25.71 | 0.97 | -25.71 | 2.52 | 0.07 | - | ||
| 2021/12 | 0.97 | 65.01 | -40.08 | 6.11 | -36.97 | 1.89 | 0.11 | - | ||
| 2021/11 | 0.58 | 70.42 | -44.05 | 5.15 | -36.35 | 1.08 | 0.19 | - | ||
| 2021/10 | 0.34 | 125.76 | -71.18 | 4.56 | -35.2 | 0.6 | 0.35 | 因受疫情影響，故本月營業收入淨額較去年同期大幅減少。 | ||
| 2021/9 | 0.15 | 38.61 | -80.12 | 4.22 | -27.88 | 0.31 | 0.65 | 因受疫情影響，故本月營業收入淨額較去年同期大幅減少。 | ||
| 2021/8 | 0.11 | 143.9 | -83.45 | 4.07 | -20.03 | 0.2 | 1.02 | 因受疫情影響，故本月營業收入淨額較去年同期大幅減少。 | ||
| 2021/7 | 0.04 | 6.76 | -93.73 | 3.96 | -10.52 | 0.43 | 0.47 | 因受疫情影響，故本月營業收入淨額較去年同期大幅減少。 | ||
| 2021/6 | 0.04 | -87.63 | -89.27 | 3.91 | 5.59 | 1.06 | 0.23 | 因受疫情影響，故本月營業收入淨額較去年同期大幅減少。 | ||
| 2021/5 | 0.34 | -50.03 | -6.44 | 3.87 | 16.83 | 1.77 | 0.14 | - | ||
| 2021/4 | 0.68 | -8.95 | 385.27 | 3.53 | 19.7 | 2.22 | 0.11 | 因疫情逐漸趨緩，故本月營業收入淨額較去年同期上升。 | ||
| 2021/3 | 0.75 | -5.32 | 95.94 | 2.85 | 1.42 | 2.85 | 0.07 | 因疫情逐漸趨緩，故本月營業收入淨額較去年同期上升。 | ||
| 2021/2 | 0.79 | -39.56 | 61.42 | 2.1 | -13.46 | 3.71 | 0.06 | 因疫情逐漸趨緩，故本月營業收入淨額較去年同期上升。 | ||
| 2021/1 | 1.31 | -18.74 | -32.41 | 1.31 | -32.41 | 3.97 | 0.05 | - | ||
| 2020/12 | 1.61 | 54.06 | 15.36 | 9.7 | -18.02 | 3.85 | 0.06 | - | ||
| 2020/11 | 1.05 | -12.21 | -16.0 | 8.09 | -22.48 | 3.0 | 0.08 | - | ||
| 2020/10 | 1.19 | 55.71 | 8.56 | 7.04 | -23.36 | 2.62 | 0.1 | - | ||
| 2020/9 | 0.76 | 15.37 | 8.23 | 5.85 | -27.69 | 2.15 | 0.11 | - | ||
| 2020/8 | 0.66 | -7.66 | 18.32 | 5.09 | -31.13 | 1.77 | 0.13 | - | ||
| 2020/7 | 0.72 | 82.8 | -11.56 | 4.42 | -35.19 | 1.47 | 0.16 | - | ||
| 2020/6 | 0.39 | 7.86 | -63.51 | 3.71 | -38.38 | 0.9 | 0.27 | 本公司以餐飲、婚宴為主，因疫情影響，致本月營業收入淨額較去年同期大幅下降。 | ||
| 2020/5 | 0.36 | 159.16 | -51.39 | 3.31 | -32.9 | 0.89 | 0.27 | 本公司以餐飲為主，因受疫情影響，故導致本月營業收入淨額下降。 | ||
| 2020/4 | 0.14 | -63.23 | -77.55 | 2.95 | -29.59 | 1.01 | 0.24 | 本公司以餐飲業為主，因受疫情影響，故導致本月營業收入淨額下降。 | ||
| 2020/3 | 0.38 | -22.0 | -62.54 | 2.81 | -21.16 | 2.81 | 0.09 | 本公司以餐飲業為主，因受疫情影響，故導致本月營業收入淨額下降。 | ||
| 2020/2 | 0.49 | -74.69 | -42.76 | 2.43 | -4.56 | 3.82 | 0.06 | - | ||
| 2020/1 | 1.94 | 38.69 | 14.82 | 1.94 | 14.82 | 4.58 | 0.05 | - | ||
| 2019/12 | 1.4 | 12.16 | -12.93 | 11.83 | -20.27 | 3.74 | 0.08 | - | ||
| 2019/11 | 1.24 | 13.47 | 21.96 | 10.43 | -21.12 | 3.05 | 0.1 | - | ||
| 2019/10 | 1.1 | 55.23 | -22.13 | 9.19 | -24.72 | 2.36 | 0.13 | - | ||
| 2019/9 | 0.71 | 26.13 | -18.42 | 8.09 | -25.05 | 2.08 | 0.1 | - | ||
| 2019/8 | 0.56 | -30.99 | -18.7 | 7.39 | -25.63 | 2.45 | 0.09 | - | ||
| 2019/7 | 0.81 | -24.58 | -5.29 | 6.83 | -26.15 | 2.64 | 0.08 | - | ||
| 2019/6 | 1.08 | 43.69 | -22.42 | 6.01 | -28.28 | 2.45 | 0.09 | - | ||
| 2019/5 | 0.75 | 19.66 | -39.91 | 4.94 | -29.44 | 0.0 | N/A | - | ||
| 2019/4 | 0.63 | -38.64 | -43.42 | 4.19 | -27.18 | 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) | 54 | 25.58 | -2.06 | 0 | -2.02 | 0 | 7.34 | 12.23 | 48.46 | 13.84 | -1.09 | 0 | -1.11 | 0 | -1.11 | 0 |
| 2022 (9) | 43 | -39.44 | -2.46 | 0 | -3.57 | 0 | 6.54 | 6.69 | 42.57 | 3.03 | -1.92 | 0 | -1.04 | 0 | -1.05 | 0 |
| 2021 (8) | 71 | 0.0 | -6.64 | 0 | -5.98 | 0 | 6.13 | -36.74 | 41.32 | -15.9 | -3.24 | 0 | -4.73 | 0 | -4.72 | 0 |
| 2020 (7) | 71 | 0.0 | -6.19 | 0 | -4.30 | 0 | 9.69 | -18.09 | 49.13 | -8.83 | -2.62 | 0 | -4.7 | 0 | -4.4 | 0 |
| 2019 (6) | 71 | -2.74 | -2.52 | 0 | -2.61 | 0 | 11.83 | -20.01 | 53.89 | 14.17 | -1.51 | 0 | -1.89 | 0 | -1.79 | 0 |
| 2018 (5) | 73 | 5.8 | 0.32 | 0 | -2.26 | 0 | 14.79 | 1.16 | 47.20 | 32.14 | -1.13 | 0 | 0.31 | 0 | 0.23 | 0 |
| 2017 (4) | 69 | 23.21 | -1.38 | 0 | -1.94 | 0 | 14.62 | 22.75 | 35.72 | 176.26 | -1.29 | 0 | -1.19 | 0 | -0.95 | 0 |
| 2016 (3) | 56 | 19.15 | -0.75 | 0 | -0.67 | 0 | 11.91 | -21.54 | 12.93 | 136.81 | -0.35 | 0 | -0.42 | 0 | -0.42 | 0 |
| 2015 (2) | 47 | 0.0 | -1.18 | 0 | -1.26 | 0 | 15.18 | -31.53 | 5.46 | -47.65 | -0.81 | 0 | -0.68 | 0 | -0.56 | 0 |
| 2014 (1) | 47 | 0.0 | 0.97 | 32.88 | 0.76 | -24.0 | 22.17 | -17.86 | 10.43 | 0 | 0.63 | -18.18 | 0.68 | 15.25 | 0.46 | 31.43 |
