- 如果營收成長率小於推銷費用成長率, 可能代表產品需要很多的促銷才能賣掉, 或是產品有問題需要花額外的推銷成本來善後
- 發展品牌的公司不樂見推銷費用率的下滑, 對此類型公司推銷費用率等同於走技術類型公司的研發費用率
| 營收淨額 QoQ YoY | 推銷費用 QoQ YoY | 管理費用 QoQ YoY | 研發費 QoQ YoY | 推銷費用率(%) QoQ YoY | 管理費用率(%) QoQ YoY | 研發費用率(%) QoQ YoY | 員工人數 QoQ YoY | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.72 | -4.0 | 33.33 | 0.44 | -2.22 | 51.72 | 0.07 | 0.0 | 16.67 | 0.14 | 7.69 | 27.27 | 61.11 | 1.85 | 13.79 | 9.72 | 4.17 | -12.5 | 19.44 | 12.18 | -4.55 | 0 | 0 | 0 |
| 23Q3 (19) | 0.75 | 7.14 | 25.0 | 0.45 | 9.76 | 55.17 | 0.07 | 16.67 | 40.0 | 0.13 | 30.0 | 30.0 | 60.00 | 2.44 | 24.14 | 9.33 | 8.89 | 12.0 | 17.33 | 21.33 | 4.0 | 0 | 0 | 0 |
| 23Q2 (18) | 0.7 | 6.06 | 40.0 | 0.41 | 10.81 | 64.0 | 0.06 | 20.0 | 50.0 | 0.1 | -16.67 | 11.11 | 58.57 | 4.48 | 17.14 | 8.57 | 13.14 | 7.14 | 14.29 | -21.43 | -20.63 | 0 | 0 | 0 |
| 23Q1 (17) | 0.66 | 22.22 | 53.49 | 0.37 | 27.59 | 48.0 | 0.05 | -16.67 | 0.0 | 0.12 | 9.09 | 33.33 | 56.06 | 4.39 | -3.58 | 7.58 | -31.82 | -34.85 | 18.18 | -10.74 | -13.13 | 0 | 0 | 0 |
| 22Q4 (16) | 0.54 | -10.0 | 17.39 | 0.29 | 0.0 | 16.0 | 0.06 | 20.0 | 20.0 | 0.11 | 10.0 | -8.33 | 53.70 | 11.11 | -1.19 | 11.11 | 33.33 | 2.22 | 20.37 | 22.22 | -21.91 | 0 | 0 | 0 |
| 22Q3 (15) | 0.6 | 20.0 | 57.89 | 0.29 | 16.0 | 38.1 | 0.05 | 25.0 | 0.0 | 0.1 | 11.11 | 42.86 | 48.33 | -3.33 | -12.54 | 8.33 | 4.17 | -36.67 | 16.67 | -7.41 | -9.52 | 0 | 0 | 0 |
| 22Q2 (14) | 0.5 | 16.28 | 47.06 | 0.25 | 0.0 | 25.0 | 0.04 | -20.0 | 0.0 | 0.09 | 0.0 | 12.5 | 50.00 | -14.0 | -15.0 | 8.00 | -31.2 | -32.0 | 18.00 | -14.0 | -23.5 | 0 | 0 | 0 |
| 22Q1 (13) | 0.43 | -6.52 | 59.26 | 0.25 | 0.0 | 56.25 | 0.05 | 0.0 | -16.67 | 0.09 | -25.0 | 12.5 | 58.14 | 6.98 | -1.89 | 11.63 | 6.98 | -47.67 | 20.93 | -19.77 | -29.36 | 0 | 0 | 0 |
| 21Q4 (12) | 0.46 | 21.05 | 53.33 | 0.25 | 19.05 | 47.06 | 0.05 | 0.0 | -16.67 | 0.12 | 71.43 | 33.33 | 54.35 | -1.66 | -4.09 | 10.87 | -17.39 | -45.65 | 26.09 | 41.61 | -13.04 | 0 | 0 | 0 |
| 21Q3 (11) | 0.38 | 11.76 | 46.15 | 0.21 | 5.0 | 50.0 | 0.05 | 25.0 | -16.67 | 0.07 | -12.5 | -12.5 | 55.26 | -6.05 | 2.63 | 13.16 | 11.84 | -42.98 | 18.42 | -21.71 | -40.13 | 0 | 0 | 0 |
| 21Q2 (10) | 0.34 | 25.93 | -26.09 | 0.2 | 25.0 | -23.08 | 0.04 | -33.33 | -63.64 | 0.08 | 0.0 | -50.0 | 58.82 | -0.74 | 4.07 | 11.76 | -47.06 | -50.8 | 23.53 | -20.59 | -32.35 | 0 | 0 | 0 |
| 21Q1 (9) | 0.27 | -10.0 | 22.73 | 0.16 | -5.88 | 23.08 | 0.06 | 0.0 | 20.0 | 0.08 | -11.11 | -11.11 | 59.26 | 4.58 | 0.28 | 22.22 | 11.11 | -2.22 | 29.63 | -1.23 | -27.57 | 0 | 0 | 0 |
| 20Q4 (8) | 0.3 | 15.38 | 7.14 | 0.17 | 21.43 | 70.0 | 0.06 | 0.0 | 50.0 | 0.09 | 12.5 | 0.0 | 56.67 | 5.24 | 58.67 | 20.00 | -13.33 | 40.0 | 30.00 | -2.5 | -6.67 | 0 | 0 | 0 |
| 20Q3 (7) | 0.26 | -43.48 | 23.81 | 0.14 | -46.15 | 100.0 | 0.06 | -45.45 | 50.0 | 0.08 | -50.0 | -27.27 | 53.85 | -4.73 | 61.54 | 23.08 | -3.5 | 21.15 | 30.77 | -11.54 | -41.26 | 0 | 0 | 0 |
| 20Q2 (6) | 0.46 | 109.09 | 70.37 | 0.26 | 100.0 | 116.67 | 0.11 | 120.0 | 37.5 | 0.16 | 77.78 | -11.11 | 56.52 | -4.35 | 27.17 | 23.91 | 5.22 | -19.29 | 34.78 | -14.98 | -47.83 | 0 | 0 | 0 |
| 20Q1 (5) | 0.22 | -21.43 | 0 | 0.13 | 30.0 | 0 | 0.05 | 25.0 | 0 | 0.09 | 0.0 | 0 | 59.09 | 65.45 | 0 | 22.73 | 59.09 | 0 | 40.91 | 27.27 | 0 | 0 | 0 | 0 |
| 19Q4 (4) | 0.28 | 33.33 | 0.0 | 0.1 | 42.86 | 0.0 | 0.04 | 0.0 | 0.0 | 0.09 | -18.18 | 0.0 | 35.71 | 7.14 | 0.0 | 14.29 | -25.0 | 0.0 | 32.14 | -38.64 | 0.0 | 0 | 0 | 0.0 |
| 19Q3 (3) | 0.21 | -22.22 | 0.0 | 0.07 | -41.67 | 0.0 | 0.04 | -50.0 | 0.0 | 0.11 | -38.89 | 0.0 | 33.33 | -25.0 | 0.0 | 19.05 | -35.71 | 0.0 | 52.38 | -21.43 | 0.0 | 0 | 0 | 0.0 |
| 19Q2 (2) | 0.27 | 0 | 0.0 | 0.12 | 0 | 0.0 | 0.08 | 0 | 0.0 | 0.18 | 0 | 0.0 | 44.44 | 0 | 0.0 | 29.63 | 0 | 0.0 | 66.67 | 0 | 0.0 | 0 | 0 | 0.0 |
| 營收淨額 YoY | 推銷費用 YoY | 管理費用 YoY | 研發費 YoY | 推銷費用率(%) YoY | 管理費用率(%) YoY | 研發費用率(%) YoY | 員工人數 YoY | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 2.83 | 36.71 | 1.67 | 54.63 | 0.25 | 31.58 | 0.49 | 25.64 | 59.01 | 13.1 | 8.83 | -3.76 | 17.31 | -8.1 | 0 | 0 |
| 2022 (9) | 2.07 | 43.75 | 1.08 | 31.71 | 0.19 | -5.0 | 0.39 | 11.43 | 52.17 | -8.38 | 9.18 | -33.91 | 18.84 | -22.48 | 0 | 0 |
| 2021 (8) | 1.44 | 41.18 | 0.82 | 43.86 | 0.2 | -9.09 | 0.35 | 6.06 | 56.94 | 1.9 | 13.89 | -35.61 | 24.31 | -24.87 | 0 | 0 |
| 2020 (7) | 1.02 | 36.0 | 0.57 | 96.55 | 0.22 | 37.5 | 0.33 | -13.16 | 55.88 | 44.52 | 21.57 | 1.1 | 32.35 | -36.15 | 0 | 0 |
| 2019 (6) | 0.75 | 25.0 | 0.29 | 26.09 | 0.16 | 6.67 | 0.38 | 8.57 | 38.67 | 0.87 | 21.33 | -14.67 | 50.67 | -13.14 | 0 | 0 |
| 2018 (5) | 0.6 | 3.45 | 0.23 | 228.57 | 0.15 | 36.36 | 0.35 | 2.94 | 38.33 | 217.62 | 25.00 | 31.82 | 58.33 | -0.49 | 0 | 0 |
| 2017 (4) | 0.58 | 3.57 | 0.07 | -30.0 | 0.11 | 37.5 | 0.34 | 36.0 | 12.07 | -32.41 | 18.97 | 32.76 | 58.62 | 31.31 | 0 | 0 |
| 2016 (3) | 0.56 | 0 | 0.1 | 0 | 0.08 | 0 | 0.25 | 0 | 17.86 | 0 | 14.29 | 0 | 44.64 | 0 | 0 | 0 |
