能率 5392 - 獲利能力 - 財務分析

毛利率代表著產品的競爭優勢, 要和同一個產業做比較. 如果毛利率很低的話, 就要看公司的營收規模是否夠大
營益率代表著公司的經營效率
穩定或持續提升的毛利率和營益率十分重要
本業收入比高的公司, 才容易預估財測, 值得花心力去研究

獲利能力-近20季

	營收 QoQ YoY			營業成本 QoQ YoY			營業毛利 QoQ YoY			營業毛利率 QoQ YoY			營業利益 QoQ YoY			營業利益率 QoQ YoY			業外收支 QoQ YoY			稅前淨利 QoQ YoY			稅後淨利 QoQ YoY			EPS QoQ YoY			本業EPS QoQ YoY			累計EPS QoQ YoY
23Q4 (20)	25.44	-0.39	-0.08	20.71	-1.57	-2.59	4.73	5.11	12.62	18.59	5.45	12.73	0.58	-20.55	114.81	2.26	-21.25	117.31	-0.08	-133.33	89.74	0.5	-48.45	198.04	-0.14	-177.78	85.11	-0.08	-172.73	85.71	-0.04	0.0	60.0	0.33	-21.43	156.9
23Q3 (19)	25.54	12.21	-3.73	21.04	9.41	-6.36	4.5	27.48	10.84	17.63	13.67	15.23	0.73	661.54	1116.67	2.87	612.5	1266.67	0.24	-84.81	-69.23	0.97	-33.1	15.48	0.18	-80.65	228.57	0.11	-80.36	237.5	-0.04	89.74	92.73	0.42	35.48	2200.0
23Q2 (18)	22.76	11.19	-11.09	19.23	7.19	-12.67	3.53	39.53	-1.4	15.51	25.69	10.86	-0.13	87.74	72.92	-0.56	89.21	70.21	1.58	251.11	49.06	1.45	337.7	150.0	0.93	326.83	3000.0	0.56	324.0	2700.0	-0.39	23.53	36.07	0.31	224.0	416.67
23Q1 (17)	20.47	-19.6	-25.81	17.94	-15.62	-23.3	2.53	-39.76	-39.76	12.34	-25.17	-18.92	-1.06	-492.59	-431.25	-5.19	-599.04	-547.41	0.45	157.69	-16.67	-0.61	-19.61	-170.93	-0.41	56.38	-612.5	-0.25	55.36	-600.0	-0.51	-410.0	-88.89	-0.25	56.9	-600.0
22Q4 (16)	25.46	-4.03	-21.01	21.26	-5.38	-22.52	4.2	3.45	-12.32	16.49	7.78	10.97	0.27	350.0	-71.58	1.04	395.24	-64.63	-0.78	-200.0	-500.0	-0.51	-160.71	-162.96	-0.94	-571.43	-2250.0	-0.56	-600.0	-2700.0	-0.10	81.82	-300.0	-0.58	-2800.0	-265.71
22Q3 (15)	26.53	3.63	-9.02	22.47	2.04	-10.44	4.06	13.41	-0.25	15.30	9.36	9.68	0.06	112.5	-84.21	0.21	111.17	-83.85	0.78	-26.42	1075.0	0.84	44.83	180.0	-0.14	-566.67	46.15	-0.08	-500.0	46.67	-0.55	9.84	-400.0	-0.02	-133.33	-105.41
22Q2 (14)	25.6	-7.21	-12.12	22.02	-5.86	-9.49	3.58	-14.76	-25.42	13.99	-8.08	-15.06	-0.48	-250.0	-160.0	-1.88	-262.07	-168.61	1.06	96.3	211.76	0.58	-32.56	-49.12	0.03	-62.5	-91.89	0.02	-60.0	-90.91	-0.61	-125.93	-3150.0	0.06	20.0	-88.68
22Q1 (13)	27.59	-14.4	-1.36	23.39	-14.76	0.21	4.2	-12.32	-9.09	15.22	2.42	-7.92	0.32	-66.32	-31.91	1.16	-60.54	-30.54	0.54	515.38	-48.57	0.86	6.17	-43.42	0.08	300.0	-84.31	0.05	350.0	-83.87	-0.27	-640.0	15.62	0.05	-85.71	-83.87
21Q4 (12)	32.23	10.53	4.2	27.44	9.37	6.23	4.79	17.69	-6.08	14.86	6.52	-9.88	0.95	150.0	30.14	2.94	126.15	25.11	-0.13	-62.5	-130.95	0.81	170.0	-29.57	-0.04	84.62	-157.14	-0.02	86.67	-150.0	0.05	145.45	123.81	0.35	-5.41	147.95
21Q3 (11)	29.16	0.1	0.45	25.09	3.12	2.7	4.07	-15.21	-11.71	13.95	-15.3	-12.1	0.38	-52.5	-41.54	1.30	-52.55	-42.22	-0.08	-123.53	86.67	0.3	-73.68	500.0	-0.26	-170.27	31.58	-0.15	-168.18	34.78	-0.11	-650.0	-184.62	0.37	-30.19	147.44
21Q2 (10)	29.13	4.15	16.66	24.33	4.24	13.53	4.8	3.9	35.59	16.47	-0.36	16.15	0.8	70.21	521.05	2.74	64.07	470.27	0.34	-67.62	-81.82	1.14	-25.0	-32.14	0.37	-27.45	-68.64	0.22	-29.03	-69.01	0.02	106.25	104.88	0.53	70.97	194.64
21Q1 (9)	27.97	-9.57	16.3	23.34	-9.64	15.15	4.62	-9.41	22.22	16.53	0.24	5.22	0.47	-35.62	2450.0	1.67	-28.94	2883.33	1.05	150.0	145.45	1.52	32.17	165.24	0.51	628.57	124.29	0.31	675.0	124.41	-0.32	-52.38	-366.67	0.31	142.47	124.41
20Q4 (8)	30.93	6.54	3.0	25.83	5.73	1.02	5.1	10.63	14.35	16.49	3.91	11.12	0.73	12.31	461.54	2.35	4.44	446.51	0.42	170.0	281.82	1.15	2200.0	379.17	0.07	118.42	-41.67	0.04	117.39	-50.0	-0.21	-261.54	-2200.0	-0.73	6.41	-156.15
20Q3 (7)	29.03	16.26	-1.19	24.43	14.0	-0.65	4.61	30.23	-3.76	15.87	11.92	-2.64	0.65	442.11	-10.96	2.25	404.05	-10.0	-0.6	-132.09	-200.0	0.05	-97.02	-96.27	-0.38	-132.2	-180.85	-0.23	-132.39	-174.19	0.13	131.71	262.5	-0.78	-39.29	-160.94
20Q2 (6)	24.97	3.83	-19.4	21.43	5.72	-19.5	3.54	-6.35	-18.99	14.18	-9.74	0.64	-0.19	-850.0	-133.93	-0.74	-1133.33	-140.88	1.87	180.95	73.15	1.68	172.1	2.44	1.18	156.19	391.67	0.71	155.91	273.68	-0.41	-441.67	18.0	-0.56	55.91	-153.85
20Q1 (5)	24.05	-19.91	-21.33	20.27	-20.73	-22.72	3.78	-15.25	-12.9	15.71	5.86	10.56	-0.02	-115.38	-104.44	-0.06	-113.95	-104.11	-2.31	-2200.0	-211.59	-2.33	-1070.83	-192.46	-2.1	-1850.0	-298.11	-1.27	-1687.5	-249.41	0.12	1100.0	120.0	-1.27	-197.69	-249.41
19Q4 (4)	30.03	2.21	0.0	25.57	3.99	0.0	4.46	-6.89	0.0	14.84	-8.96	0.0	0.13	-82.19	0.0	0.43	-82.8	0.0	0.11	-81.67	0.0	0.24	-82.09	0.0	0.12	-74.47	0.0	0.08	-74.19	0.0	0.01	112.5	0.0	1.30	1.56	0.0
19Q3 (3)	29.38	-5.16	0.0	24.59	-7.63	0.0	4.79	9.61	0.0	16.30	15.68	0.0	0.73	30.36	0.0	2.50	38.12	0.0	0.6	-44.44	0.0	1.34	-18.29	0.0	0.47	95.83	0.0	0.31	63.16	0.0	-0.08	84.0	0.0	1.28	23.08	0.0
19Q2 (2)	30.98	1.34	0.0	26.62	1.49	0.0	4.37	0.69	0.0	14.09	-0.84	0.0	0.56	24.44	0.0	1.81	23.97	0.0	1.08	-47.83	0.0	1.64	-34.92	0.0	0.24	-77.36	0.0	0.19	-77.65	0.0	-0.50	16.67	0.0	1.04	22.35	0.0
19Q1 (1)	30.57	0.0	0.0	26.23	0.0	0.0	4.34	0.0	0.0	14.21	0.0	0.0	0.45	0.0	0.0	1.46	0.0	0.0	2.07	0.0	0.0	2.52	0.0	0.0	1.06	0.0	0.0	0.85	0.0	0.0	-0.60	0.0	0.0	0.85	0.0	0.0