- 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) | 47 | 0.0 | 0.0 | 0.01 | -97.3 | 102.13 | -0.15 | -236.36 | 75.0 | 1.86 | 0.54 | 60.34 | 2.43 | 5.19 | 28.57 | 58.42 | -3.69 | -5.01 | -0.08 | -153.33 | 27.27 | 0 | -100.0 | 100.0 | -0.16 | -101.34 | 93.73 | -1.06 | -113.82 | 91.15 | -10.14 | -82.84 | -162.57 |
| 23Q3 (19) | 47 | 0.0 | 0.0 | 0.37 | -68.38 | 60.87 | 0.11 | -88.78 | 200.0 | 1.85 | 25.0 | 13.5 | 2.31 | -25.48 | 6.94 | 60.66 | -9.3 | 7.15 | 0.15 | -75.41 | 400.0 | 0.18 | -67.27 | 63.64 | 11.93 | -47.12 | 40.68 | 7.67 | -57.13 | 62.5 | 20.15 | 98.62 | 1130.61 |
| 23Q2 (18) | 47 | 0.0 | 0.0 | 1.17 | 265.62 | 10.38 | 0.98 | 2350.0 | 24.05 | 1.48 | 362.5 | 5.71 | 3.1 | 65.78 | 12.32 | 66.88 | 12.06 | 10.34 | 0.61 | 1425.0 | 38.64 | 0.55 | 266.67 | 10.0 | 22.56 | 150.39 | 8.67 | 17.89 | 124.19 | 0.56 | 32.36 | 216.86 | 1228.34 |
| 23Q1 (17) | 47 | 0.0 | 0.0 | 0.32 | 168.09 | -5.88 | 0.04 | 106.67 | -69.23 | 0.32 | -72.41 | -5.88 | 1.87 | -1.06 | 1.63 | 59.68 | -2.96 | -6.05 | 0.04 | 136.36 | -55.56 | 0.15 | 168.18 | -6.25 | 9.01 | 453.33 | -12.27 | 7.98 | 166.61 | -9.42 | -6.78 | -68.13 | -169.39 |
| 22Q4 (16) | 47 | 0.0 | 0.0 | -0.47 | -304.35 | -188.68 | -0.60 | -445.45 | -360.87 | 1.16 | -28.83 | -21.62 | 1.89 | -12.5 | -25.88 | 61.50 | 8.64 | 0.0 | -0.11 | -466.67 | -178.57 | -0.22 | -300.0 | -188.0 | -2.55 | -130.07 | -123.63 | -11.98 | -353.81 | -223.76 | -17.12 | -191.33 | -279.69 |
| 22Q3 (15) | 47 | 0.0 | 0.0 | 0.23 | -78.3 | 666.67 | -0.11 | -113.92 | 15.38 | 1.63 | 16.43 | 71.58 | 2.16 | -21.74 | 10.2 | 56.61 | -6.6 | 10.39 | 0.03 | -93.18 | 137.5 | 0.11 | -78.0 | 1000.0 | 8.48 | -59.15 | 3240.74 | 4.72 | -73.47 | 997.67 | 14.13 | 66.73 | 196.88 |
| 22Q2 (14) | 47 | 0.0 | 0.0 | 1.06 | 211.76 | 70.97 | 0.79 | 507.69 | 68.09 | 1.40 | 311.76 | 50.54 | 2.76 | 50.0 | -3.16 | 60.61 | -4.58 | 2.76 | 0.44 | 388.89 | 7.32 | 0.5 | 212.5 | 72.41 | 20.76 | 102.14 | 21.62 | 17.79 | 101.93 | 73.9 | 11.08 | 87.95 | 232.10 |
| 22Q1 (13) | 47 | 0.0 | 0.0 | 0.34 | -35.85 | 9.68 | 0.13 | -43.48 | 44.44 | 0.34 | -77.03 | 9.68 | 1.84 | -27.84 | 1.66 | 63.52 | 3.28 | 5.87 | 0.09 | -35.71 | 50.0 | 0.16 | -36.0 | 6.67 | 10.27 | -4.82 | 9.84 | 8.81 | -8.99 | 8.9 | 1.13 | 815.41 | 116.72 |
| 21Q4 (12) | 47 | 0.0 | 0.0 | 0.53 | 1666.67 | -61.03 | 0.23 | 276.92 | -77.0 | 1.48 | 55.79 | -32.73 | 2.55 | 30.1 | -27.97 | 61.50 | 19.93 | 7.29 | 0.14 | 275.0 | -73.08 | 0.25 | 2400.0 | -61.54 | 10.79 | 4096.3 | -45.09 | 9.68 | 2151.16 | -46.78 | -0.56 | 785.75 | 74.63 |
| 21Q3 (11) | 47 | 0.0 | 0.0 | 0.03 | -95.16 | -94.34 | -0.13 | -127.66 | -140.62 | 0.95 | 2.15 | 13.1 | 1.96 | -31.23 | -7.55 | 51.28 | -13.06 | -12.48 | -0.08 | -119.51 | -150.0 | 0.01 | -96.55 | -96.0 | -0.27 | -101.58 | -102.14 | 0.43 | -95.8 | -96.38 | 13.12 | 2.42 | 147.28 |
| 21Q2 (10) | 47 | 0.0 | 0.0 | 0.62 | 100.0 | 87.88 | 0.47 | 422.22 | 683.33 | 0.93 | 200.0 | 210.0 | 2.85 | 57.46 | 71.69 | 58.98 | -1.7 | -11.72 | 0.41 | 583.33 | 925.0 | 0.29 | 93.33 | 81.25 | 17.07 | 82.57 | 64.61 | 10.23 | 26.45 | 7.35 | 4.30 | 11.40 | 165.61 |
| 21Q1 (9) | 47 | 0.0 | 0.0 | 0.31 | -77.21 | 1133.33 | 0.09 | -91.0 | 132.14 | 0.31 | -85.91 | 1133.33 | 1.81 | -48.87 | 60.18 | 60.00 | 4.68 | -15.1 | 0.06 | -88.46 | 142.86 | 0.15 | -76.92 | 1600.0 | 9.35 | -52.42 | 892.37 | 8.09 | -55.53 | 727.13 | 9.06 | 39.70 | 60.75 |
| 20Q4 (8) | 47 | 0.0 | 0.0 | 1.36 | 156.6 | -52.61 | 1.00 | 212.5 | -67.32 | 2.20 | 161.9 | -79.05 | 3.54 | 66.98 | -15.51 | 57.32 | -2.17 | -10.04 | 0.52 | 225.0 | -53.57 | 0.65 | 160.0 | -52.21 | 19.65 | 55.46 | -21.12 | 18.19 | 53.24 | -44.07 | 47.34 | 108.60 | 322.91 |
| 20Q3 (7) | 47 | 0.0 | 0.0 | 0.53 | 60.61 | -74.15 | 0.32 | 433.33 | -80.0 | 0.84 | 180.0 | -88.99 | 2.12 | 27.71 | -32.91 | 58.59 | -12.3 | -10.45 | 0.16 | 300.0 | -85.19 | 0.25 | 56.25 | -74.23 | 12.64 | 21.89 | -69.26 | 11.87 | 24.55 | -61.37 | 37.30 | 630.30 | 277.38 |
| 20Q2 (6) | 47 | 0.0 | 0.0 | 0.33 | 1200.0 | -89.75 | 0.06 | 121.43 | -97.97 | 0.30 | 1100.0 | -94.62 | 1.66 | 46.9 | -58.71 | 66.81 | -5.46 | -6.13 | 0.04 | 128.57 | -97.69 | 0.16 | 1700.0 | -89.47 | 10.37 | 978.81 | -77.56 | 9.53 | 838.76 | -74.85 | -13.07 | 549.48 | 6.14 |
| 20Q1 (5) | 47 | 0.0 | 9.3 | -0.03 | -101.05 | -101.15 | -0.28 | -109.15 | -113.4 | -0.03 | -100.29 | -101.15 | 1.13 | -73.03 | -63.43 | 70.67 | 10.91 | -0.8 | -0.14 | -112.5 | -110.37 | -0.01 | -100.74 | -100.89 | -1.18 | -104.74 | -102.44 | -1.29 | -103.97 | -103.55 | - | - | 0.00 |
| 19Q4 (4) | 47 | 0.0 | 0.0 | 2.87 | 40.0 | 0.0 | 3.06 | 91.25 | 0.0 | 10.50 | 37.61 | 0.0 | 4.19 | 32.59 | 0.0 | 63.72 | -2.61 | 0.0 | 1.12 | 3.7 | 0.0 | 1.36 | 40.21 | 0.0 | 24.91 | -39.42 | 0.0 | 32.52 | 5.82 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 47 | 0.0 | 0.0 | 2.05 | -36.34 | 0.0 | 1.60 | -45.95 | 0.0 | 7.63 | 36.74 | 0.0 | 3.16 | -21.39 | 0.0 | 65.43 | -8.07 | 0.0 | 1.08 | -37.57 | 0.0 | 0.97 | -36.18 | 0.0 | 41.12 | -11.03 | 0.0 | 30.73 | -18.9 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 47 | 9.3 | 0.0 | 3.22 | 23.85 | 0.0 | 2.96 | 41.63 | 0.0 | 5.58 | 114.62 | 0.0 | 4.02 | 30.1 | 0.0 | 71.17 | -0.1 | 0.0 | 1.73 | 28.15 | 0.0 | 1.52 | 35.71 | 0.0 | 46.22 | -4.37 | 0.0 | 37.89 | 4.35 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 43 | 0.0 | 0.0 | 2.60 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 2.60 | 0.0 | 0.0 | 3.09 | 0.0 | 0.0 | 71.24 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 48.33 | 0.0 | 0.0 | 36.31 | 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 | 1.12 | 57.88 | 10.84 | 2.39 | 27.48 | 2.39 | N/A | - | ||
| 2024/2 | 0.71 | 25.16 | 2.92 | 1.27 | 46.82 | 2.31 | N/A | - | ||
| 2024/1 | 0.56 | -45.81 | 215.05 | 0.56 | 215.05 | 2.45 | N/A | 去年同期因春節長假及大陸疫情影響,致使營收較今年同期減少 | ||
| 2023/12 | 1.04 | 23.65 | 59.19 | 9.71 | 12.19 | 2.43 | 0.2 | 2022年12月因疫情爆發,市場業績影響較大,故同期對比超過50% | ||
| 2023/11 | 0.84 | 54.55 | 32.61 | 8.67 | 8.34 | 2.14 | 0.23 | - | ||
| 2023/10 | 0.55 | -27.11 | -9.68 | 7.82 | 6.24 | 2.11 | 0.23 | - | ||
| 2023/9 | 0.75 | -7.9 | 6.99 | 7.28 | 7.67 | 2.31 | 0.24 | - | ||
| 2023/8 | 0.81 | 8.5 | 11.21 | 6.53 | 7.74 | 2.76 | 0.2 | - | ||
| 2023/7 | 0.75 | -37.63 | 3.09 | 5.72 | 7.27 | 3.01 | 0.19 | - | ||
| 2023/6 | 1.2 | 13.21 | 11.09 | 4.97 | 7.93 | 3.09 | 0.24 | - | ||
| 2023/5 | 1.06 | 27.54 | 23.3 | 3.77 | 6.96 | 2.9 | 0.26 | - | ||
| 2023/4 | 0.83 | -17.59 | 0.99 | 2.71 | 1.68 | 2.53 | 0.29 | - | ||
| 2023/3 | 1.01 | 46.92 | 27.3 | 1.88 | 1.99 | 1.88 | 0.36 | - | ||
| 2023/2 | 0.69 | 283.14 | 46.1 | 0.87 | -17.19 | 1.52 | 0.44 | - | ||
| 2023/1 | 0.18 | -72.66 | -68.86 | 0.18 | -68.86 | 1.47 | 0.46 | 春節長假及疫情影響,致使本月營收較去年同期下降 | ||
| 2022/12 | 0.66 | 3.15 | -41.15 | 8.66 | -5.59 | 1.9 | 0.4 | - | ||
| 2022/11 | 0.64 | 4.99 | -35.64 | 8.0 | -0.66 | 1.94 | 0.39 | - | ||
| 2022/10 | 0.61 | -13.24 | 36.37 | 7.36 | 4.22 | 2.03 | 0.37 | - | ||
| 2022/9 | 0.7 | -4.48 | 27.78 | 6.76 | 2.06 | 2.15 | 0.31 | - | ||
| 2022/8 | 0.73 | 1.42 | 3.1 | 6.06 | -0.24 | 2.54 | 0.26 | - | ||
| 2022/7 | 0.72 | -33.72 | 1.54 | 5.33 | -0.69 | 2.67 | 0.25 | - | ||
| 2022/6 | 1.09 | 26.35 | -6.71 | 4.61 | -1.03 | 2.77 | 0.28 | - | ||
| 2022/5 | 0.86 | 4.31 | 7.36 | 3.52 | 0.86 | 2.48 | 0.31 | - | ||
| 2022/4 | 0.82 | 4.19 | -6.84 | 2.66 | -1.06 | 2.09 | 0.37 | - | ||
| 2022/3 | 0.79 | 68.34 | -12.9 | 1.84 | 1.76 | 1.84 | 0.44 | - | ||
| 2022/2 | 0.47 | -18.35 | 43.53 | 1.05 | 16.63 | 2.17 | 0.37 | - | ||
| 2022/1 | 0.58 | -48.96 | 1.16 | 0.58 | 1.16 | 2.69 | 0.3 | - | ||
| 2021/12 | 1.13 | 14.22 | -31.32 | 9.18 | 8.68 | 2.56 | 0.28 | - | ||
| 2021/11 | 0.99 | 123.08 | -9.68 | 8.05 | 18.34 | 1.98 | 0.36 | - | ||
| 2021/10 | 0.44 | -19.08 | -44.59 | 7.07 | 23.71 | 1.7 | 0.42 | - | ||
| 2021/9 | 0.55 | -22.77 | -30.18 | 6.62 | 34.82 | 1.96 | 0.39 | - | ||
| 2021/8 | 0.71 | 0.28 | 2.76 | 6.08 | 47.17 | 2.58 | 0.3 | - | ||
| 2021/7 | 0.71 | -39.5 | 8.96 | 5.37 | 56.08 | 2.68 | 0.29 | 累計營收較去年同期增加超過50%，係新冠病毒疫情獲得控制，業績回溫 | ||
| 2021/6 | 1.17 | 45.78 | 107.58 | 4.66 | 67.04 | 2.85 | 0.34 | 新冠病毒疫情獲得控制，業績回溫 | ||
| 2021/5 | 0.8 | -9.48 | 34.74 | 3.49 | 56.79 | 2.6 | 0.38 | 新冠病毒疫情獲得控制，業績回溫 | ||
| 2021/4 | 0.89 | -2.81 | 73.67 | 2.69 | 64.83 | 2.12 | 0.46 | 新冠病毒疫情獲得控制，業績回溫 | ||
| 2021/3 | 0.91 | 178.08 | 73.22 | 1.81 | 60.99 | 1.81 | 0.64 | 新冠病毒疫情獲得控制，業績回溫 | ||
| 2021/2 | 0.33 | -42.46 | 229.0 | 0.9 | 50.22 | 2.54 | 0.46 | 新冠病毒疫情獲得控制，業績回溫 | ||
| 2021/1 | 0.57 | -65.34 | 14.44 | 0.57 | 14.44 | 3.31 | 0.35 | - | ||
| 2020/12 | 1.64 | 50.17 | -21.71 | 8.45 | -41.56 | 3.54 | 0.29 | - | ||
| 2020/11 | 1.09 | 36.28 | -24.27 | 6.81 | -44.93 | 2.67 | 0.39 | - | ||
| 2020/10 | 0.8 | 3.14 | 27.27 | 5.71 | -47.66 | 2.27 | 0.46 | - | ||
| 2020/9 | 0.78 | 12.82 | -36.59 | 4.91 | -52.26 | 2.12 | 0.56 | 主係新冠病毒疫情影響，復工後終端銷售客人進店率低致營業額較去年大幅減少。 | ||
| 2020/8 | 0.69 | 6.33 | -36.28 | 4.13 | -54.38 | 1.9 | 0.63 | 主係新冠病毒疫情影響，復工後終端銷售客人進店率低致營業額較去年大幅減少。 | ||
| 2020/7 | 0.65 | 14.73 | -24.69 | 3.44 | -56.84 | 1.81 | 0.66 | 主係新冠病毒疫情影響，復工後終端銷售客人進店率低致營業額較去年大幅減少。 | ||
| 2020/6 | 0.57 | -4.93 | -67.24 | 2.79 | -60.73 | 1.67 | 0.76 | 主係新冠病毒疫情影響，復工後終端銷售客人進店率低致營業額較去年大幅減少。 | ||
| 2020/5 | 0.59 | 16.66 | -48.8 | 2.23 | -58.65 | 1.63 | 0.78 | 營收變化主係新冠病毒疫情影響，復工後終端銷售客人進店率低致營業額較去年大幅減少。 | ||
| 2020/4 | 0.51 | -3.06 | -55.32 | 1.63 | -61.36 | 1.14 | 1.12 | 主係新冠病毒疫情影響，四月復工後終端銷售客人進店率低致營業額較去年大幅減少。 | ||
| 2020/3 | 0.53 | 428.18 | -75.95 | 1.12 | -63.59 | 1.12 | 0.92 | 主係新冠病毒疫情影響，大陸地區業務因應當地政府政策延後復工及3月復工後終端消費者進店率低致營業額較去年大幅減少。 | ||
| 2020/2 | 0.1 | -79.98 | -66.48 | 0.6 | -33.44 | 2.69 | 0.38 | 主係新冠病毒疫情影響，大陸地區業務因應當地政府政策延後復工致正常營業天數較去年大幅減少。 | ||
| 2020/1 | 0.5 | -76.25 | -17.08 | 0.5 | -17.08 | 4.04 | 0.26 | - | ||
| 2019/12 | 2.1 | 45.03 | 4.71 | 14.45 | 6.43 | 4.17 | 0.19 | - | ||
| 2019/11 | 1.44 | 129.06 | -2.66 | 12.36 | 6.73 | 3.3 | 0.24 | - | ||
| 2019/10 | 0.63 | -48.61 | -35.46 | 10.91 | 8.12 | 2.94 | 0.27 | - | ||
| 2019/9 | 1.23 | 13.38 | -0.44 | 10.28 | 12.79 | 3.17 | 0.27 | - | ||
| 2019/8 | 1.08 | 25.67 | 19.82 | 9.06 | 14.86 | 3.67 | 0.23 | - | ||
| 2019/7 | 0.86 | -50.09 | 11.2 | 7.97 | 14.22 | 3.75 | 0.23 | - | ||
| 2019/6 | 1.73 | 48.56 | 8.92 | 7.11 | 14.59 | 4.03 | 0.23 | - | ||
| 2019/5 | 1.16 | 1.81 | 20.04 | 5.39 | 16.54 | 0.0 | N/A | - | ||
| 2019/4 | 1.14 | -47.83 | 33.14 | 4.23 | 15.59 | 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) | 47 | 0.0 | 1.86 | 60.34 | 0.98 | 415.79 | 9.71 | 12.12 | 61.89 | 2.42 | 0.72 | 63.64 | 1.14 | 26.67 | 0.88 | 60.0 |
| 2022 (9) | 47 | 0.0 | 1.16 | -21.62 | 0.19 | -71.21 | 8.66 | -5.56 | 60.43 | 3.78 | 0.44 | -16.98 | 0.9 | -3.23 | 0.55 | -21.43 |
| 2021 (8) | 47 | 0.0 | 1.48 | -32.73 | 0.66 | -39.45 | 9.17 | 8.52 | 58.23 | -4.99 | 0.53 | -10.17 | 0.93 | -16.96 | 0.7 | -32.69 |
| 2020 (7) | 47 | 0.0 | 2.20 | -79.05 | 1.09 | -88.76 | 8.45 | -41.56 | 61.29 | -9.56 | 0.59 | -88.8 | 1.12 | -80.32 | 1.04 | -79.12 |
| 2019 (6) | 47 | 20.51 | 10.50 | -5.23 | 9.70 | 8.5 | 14.46 | 6.48 | 67.77 | 1.09 | 5.27 | -7.87 | 5.69 | -2.4 | 4.98 | 15.55 |
| 2018 (5) | 39 | 457.14 | 11.08 | -66.15 | 8.94 | 93.51 | 13.58 | 56.27 | 67.04 | 11.07 | 5.72 | 81.59 | 5.83 | 82.76 | 4.31 | 95.02 |
| 2017 (4) | 7 | -78.79 | 32.73 | 1275.21 | 4.62 | 234.78 | 8.69 | 99.77 | 60.36 | 16.64 | 3.15 | 200.0 | 3.19 | 170.34 | 2.21 | 179.75 |
| 2016 (3) | 33 | 0.0 | 2.38 | 580.0 | 1.38 | 500.0 | 4.35 | 107.14 | 51.75 | -4.54 | 1.05 | 600.0 | 1.18 | 637.5 | 0.79 | 558.33 |
| 2015 (2) | 33 | 0 | 0.35 | 0 | 0.23 | 0 | 2.1 | 0 | 54.21 | 0 | 0.15 | 0 | 0.16 | 0 | 0.12 | 0 |
