- 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) | 18 | 0.0 | 0.0 | 0.10 | 106.62 | 166.67 | -0.28 | 78.12 | 54.1 | -2.92 | 3.63 | 37.34 | 1.17 | 19.39 | 12.5 | 72.69 | 11.04 | -11.15 | -0.07 | 75.86 | 41.67 | 0.02 | 107.41 | 166.67 | 0.34 | 101.03 | 109.32 | 1.59 | 105.8 | 160.69 | 14.75 | 44.33 | 40.94 |
| 23Q3 (19) | 18 | 0.0 | 0.0 | -1.51 | -17.97 | -13.53 | -1.28 | 3.76 | -54.22 | -3.03 | -100.66 | 32.82 | 0.98 | 10.11 | 15.29 | 65.46 | -13.94 | -20.83 | -0.29 | -3.57 | -61.11 | -0.27 | -17.39 | -12.5 | -33.08 | -8.89 | -3.5 | -27.41 | -7.66 | 1.62 | 7.41 | -225.65 | -4.96 |
| 23Q2 (18) | 18 | 0.0 | 0.0 | -1.28 | -433.33 | 43.36 | -1.33 | -13.68 | -60.24 | -1.51 | -529.17 | 52.52 | 0.89 | 4.71 | 28.99 | 76.06 | -0.95 | -10.4 | -0.28 | -7.69 | -40.0 | -0.23 | -475.0 | 42.5 | -30.38 | -173.69 | 53.96 | -25.46 | -412.27 | 58.15 | -6.78 | -246.66 | -52.74 |
| 23Q1 (17) | 18 | 0.0 | 0.0 | -0.24 | -60.0 | 73.63 | -1.17 | -91.8 | -91.8 | -0.24 | 94.85 | 73.63 | 0.85 | -18.27 | 13.33 | 76.79 | -6.14 | -14.55 | -0.26 | -116.67 | -73.33 | -0.04 | -33.33 | 75.0 | -11.10 | -204.11 | 58.38 | -4.97 | -89.69 | 78.56 | 2.04 | 14.36 | -32.64 |
| 22Q4 (16) | 18 | 0.0 | 0.0 | -0.15 | 88.72 | -175.0 | -0.61 | 26.51 | -84.85 | -4.66 | -3.33 | -863.93 | 1.04 | 22.35 | 15.56 | 81.81 | -1.05 | -13.02 | -0.12 | 33.33 | -1300.0 | -0.03 | 87.5 | -175.0 | -3.65 | 88.58 | -128.52 | -2.62 | 90.6 | -168.23 | 22.77 | 64.94 | 13.26 |
| 22Q3 (15) | 18 | 0.0 | 0.0 | -1.33 | 41.15 | -92.75 | -0.83 | 0.0 | -66.0 | -4.51 | -41.82 | -1227.5 | 0.85 | 23.19 | 70.0 | 82.68 | -2.6 | -6.77 | -0.18 | 10.0 | -38.46 | -0.24 | 40.0 | -100.0 | -31.96 | 51.56 | -0.98 | -27.86 | 54.2 | -12.7 | 7.60 | -53.60 | -18.04 |
| 22Q2 (14) | 18 | 0.0 | 0.0 | -2.26 | -148.35 | -694.74 | -0.83 | -36.07 | -151.52 | -3.18 | -249.45 | -389.09 | 0.69 | -8.0 | 4.55 | 84.89 | -5.54 | -7.79 | -0.2 | -33.33 | -150.0 | -0.4 | -150.0 | -671.43 | -65.98 | -147.39 | -963.61 | -60.83 | -162.42 | -696.37 | -12.34 | -351.68 | -60.46 |
| 22Q1 (13) | 18 | 0.0 | 0.0 | -0.91 | -555.0 | -226.39 | -0.61 | -84.85 | -317.86 | -0.91 | -249.18 | -226.39 | 0.75 | -16.67 | -24.24 | 89.87 | -4.45 | -5.22 | -0.15 | -1600.0 | -350.0 | -0.16 | -500.0 | -223.08 | -26.67 | -308.36 | -285.85 | -23.18 | -703.65 | -280.67 | 31.66 | -213.00 | -25.42 |
| 21Q4 (12) | 18 | 0.0 | 0.0 | 0.20 | 128.99 | -76.19 | -0.33 | 34.0 | -139.76 | 0.61 | 52.5 | -76.63 | 0.9 | 80.0 | -18.92 | 94.06 | 6.07 | 0.6 | 0.01 | 107.69 | -94.74 | 0.04 | 133.33 | -73.33 | 12.80 | 140.44 | -25.28 | 3.84 | 115.53 | -71.6 | 27.88 | -76.29 | -8.76 |
| 21Q3 (11) | 18 | 0.0 | 0.0 | -0.69 | -281.58 | -176.67 | -0.50 | -51.52 | -164.1 | 0.40 | -63.64 | -77.4 | 0.5 | -24.24 | -54.95 | 88.68 | -3.67 | -6.32 | -0.13 | -62.5 | -172.22 | -0.12 | -271.43 | -175.0 | -31.65 | -514.27 | -275.74 | -24.72 | -342.35 | -271.55 | -28.78 | -164.40 | -134.69 |
| 21Q2 (10) | 18 | 0.0 | 0.0 | 0.38 | -47.22 | -52.5 | -0.33 | -217.86 | -145.83 | 1.10 | 52.78 | 25.0 | 0.66 | -33.33 | -38.32 | 92.06 | -2.91 | -2.5 | -0.08 | -233.33 | -147.06 | 0.07 | -46.15 | -50.0 | 7.64 | -46.76 | -54.71 | 10.20 | -20.5 | -24.39 | -22.07 | -30.75 | -142.06 |
| 21Q1 (9) | 18 | 0.0 | 0.0 | 0.72 | -14.29 | 700.0 | 0.28 | -66.27 | 0 | 0.72 | -72.41 | 700.0 | 0.99 | -10.81 | 15.12 | 94.82 | 1.41 | 2.13 | 0.06 | -68.42 | 0 | 0.13 | -13.33 | 550.0 | 14.35 | -16.23 | 523.91 | 12.83 | -5.1 | 597.28 | -5.41 | -10.48 | -29.93 |
| 20Q4 (8) | 18 | 0.0 | -5.26 | 0.84 | -6.67 | 82.61 | 0.83 | 6.41 | 88.64 | 2.61 | 47.46 | 41.08 | 1.11 | 0.0 | -0.89 | 93.50 | -1.23 | 0.7 | 0.19 | 5.56 | 90.0 | 0.15 | -6.25 | 66.67 | 17.13 | -4.89 | 69.77 | 13.52 | -6.18 | 74.23 | 1.87 | 2.92 | 7.37 |
| 20Q3 (7) | 18 | 0.0 | 0.0 | 0.90 | 12.5 | 83.67 | 0.78 | 8.33 | 100.0 | 1.77 | 101.14 | 29.2 | 1.11 | 3.74 | -0.89 | 94.66 | 0.25 | 0.22 | 0.18 | 5.88 | 100.0 | 0.16 | 14.29 | 77.78 | 18.01 | 6.76 | 81.74 | 14.41 | 6.82 | 81.72 | 14.08 | 400.69 | 4.17 |
| 20Q2 (6) | 18 | 0.0 | -5.26 | 0.80 | 788.89 | 77.78 | 0.72 | 0 | 84.62 | 0.88 | 877.78 | -1.12 | 1.07 | 24.42 | -4.46 | 94.42 | 1.7 | -0.03 | 0.17 | 0 | 88.89 | 0.14 | 600.0 | 55.56 | 16.87 | 633.48 | 75.73 | 13.49 | 633.15 | 75.65 | 0.61 | 354.23 | -50.00 |
| 20Q1 (5) | 18 | -5.26 | -10.0 | 0.09 | -80.43 | -79.55 | 0.00 | -100.0 | -100.0 | 0.09 | -95.14 | -79.55 | 0.86 | -23.21 | -21.1 | 92.84 | -0.01 | -2.21 | 0 | -100.0 | -100.0 | 0.02 | -77.78 | -77.78 | 2.30 | -77.21 | -77.58 | 1.84 | -76.29 | -77.59 | - | - | 0.00 |
| 19Q4 (4) | 19 | 5.56 | 0.0 | 0.46 | -6.12 | 0.0 | 0.44 | 12.82 | 0.0 | 1.85 | 35.04 | 0.0 | 1.12 | 0.0 | 0.0 | 92.85 | -1.69 | 0.0 | 0.1 | 11.11 | 0.0 | 0.09 | 0.0 | 0.0 | 10.09 | 1.82 | 0.0 | 7.76 | -2.14 | 0.0 | - | - | 0.00 |
| 19Q3 (3) | 18 | -5.26 | 0.0 | 0.49 | 8.89 | 0.0 | 0.39 | 0.0 | 0.0 | 1.37 | 53.93 | 0.0 | 1.12 | 0.0 | 0.0 | 94.45 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 9.91 | 3.23 | 0.0 | 7.93 | 3.26 | 0.0 | - | - | 0.00 |
| 19Q2 (2) | 19 | -5.0 | 0.0 | 0.45 | 2.27 | 0.0 | 0.39 | 0.0 | 0.0 | 0.89 | 102.27 | 0.0 | 1.12 | 2.75 | 0.0 | 94.45 | -0.52 | 0.0 | 0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 9.60 | -6.43 | 0.0 | 7.68 | -6.46 | 0.0 | - | - | 0.00 |
| 19Q1 (1) | 20 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 94.94 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 10.26 | 0.0 | 0.0 | 8.21 | 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 | 0.3 | 40.62 | -2.38 | 0.87 | 1.5 | 0.87 | N/A | - | ||
| 2024/2 | 0.21 | -39.15 | -20.21 | 0.56 | 3.7 | 0.96 | N/A | - | ||
| 2024/1 | 0.35 | -11.77 | 26.85 | 0.35 | 26.85 | 1.19 | N/A | - | ||
| 2023/12 | 0.4 | -8.84 | 6.51 | 3.89 | 17.17 | 1.17 | 0.22 | - | ||
| 2023/11 | 0.44 | 32.05 | 22.12 | 3.49 | 18.53 | 1.11 | 0.23 | - | ||
| 2023/10 | 0.33 | -3.07 | 7.98 | 3.05 | 18.03 | 1.01 | 0.26 | - | ||
| 2023/9 | 0.34 | 0.63 | -7.75 | 2.72 | 19.38 | 0.98 | 0.21 | - | ||
| 2023/8 | 0.34 | 13.54 | 18.31 | 2.38 | 24.64 | 0.93 | 0.23 | - | ||
| 2023/7 | 0.3 | 0.89 | 6.46 | 2.04 | 25.76 | 0.91 | 0.23 | - | ||
| 2023/6 | 0.3 | -6.6 | 26.17 | 1.74 | 29.79 | 0.89 | 0.24 | - | ||
| 2023/5 | 0.32 | 14.58 | 67.28 | 1.45 | 30.55 | 0.9 | 0.23 | 民國111年下半年度疫情趨緩，消費者購買電子票券意願回升，加上本公司發展品牌事業及農良事業之營收挹注下，營收較去年同期增加 | ||
| 2023/4 | 0.28 | -10.18 | 35.86 | 1.13 | 22.98 | 0.85 | 0.25 | - | ||
| 2023/3 | 0.31 | 14.94 | 7.92 | 0.85 | 19.34 | 0.85 | 0.22 | - | ||
| 2023/2 | 0.27 | -3.25 | 32.36 | 0.54 | 26.93 | 0.92 | 0.21 | - | ||
| 2023/1 | 0.28 | -25.92 | 22.08 | 0.28 | 22.08 | 1.01 | 0.19 | - | ||
| 2022/12 | 0.37 | 4.52 | 12.37 | 3.32 | 8.63 | 1.04 | 0.17 | - | ||
| 2022/11 | 0.36 | 16.76 | 21.03 | 2.94 | 8.17 | 1.03 | 0.17 | - | ||
| 2022/10 | 0.31 | -17.2 | 11.29 | 2.58 | 6.61 | 0.96 | 0.19 | - | ||
| 2022/9 | 0.37 | 29.07 | 78.57 | 2.28 | 6.01 | 0.94 | 0.0 | 本公司於111年7月取得農良公司100%股權，經會計師核閱111年第3季合併財報判斷屬共同控制下之組織重組，致111年1~9月合併營收增加 | ||
| 2022/8 | 0.29 | 2.17 | 68.33 | 1.91 | -1.72 | 0.8 | 0.0 | 去年同期受疫情影響，營收減少 | ||
| 2022/7 | 0.28 | 19.57 | 132.22 | 1.62 | -8.45 | 0.7 | 0.0 | 去年同期受疫情影響，營收減少 | ||
| 2022/6 | 0.23 | 23.82 | 135.32 | 1.34 | -18.74 | 0.63 | 0.02 | 去年同期受疫情影響，營收減少 | ||
| 2022/5 | 0.19 | -6.92 | -7.73 | 1.11 | -28.63 | 0.68 | 0.01 | - | ||
| 2022/4 | 0.2 | -28.66 | -42.26 | 0.92 | -31.82 | 0.69 | 0.01 | - | ||
| 2022/3 | 0.29 | 40.98 | -20.23 | 0.71 | -28.12 | 0.71 | 0.01 | - | ||
| 2022/2 | 0.2 | -10.77 | -28.35 | 0.43 | -32.55 | 0.76 | 0.01 | - | ||
| 2022/1 | 0.23 | -31.81 | -35.9 | 0.23 | -35.9 | 0.85 | 0.01 | - | ||
| 2021/12 | 0.33 | 12.57 | -9.41 | 3.05 | -26.35 | 0.9 | 0.0 | - | ||
| 2021/11 | 0.3 | 7.37 | -21.51 | 2.72 | -28.0 | 0.78 | 0.0 | - | ||
| 2021/10 | 0.28 | 32.84 | -24.69 | 2.42 | -28.71 | 0.65 | 0.0 | - | ||
| 2021/9 | 0.21 | 21.67 | -39.13 | 2.15 | -29.2 | 0.5 | 0.0 | - | ||
| 2021/8 | 0.17 | 40.95 | -52.21 | 1.94 | -27.95 | 0.39 | 0.0 | 疫情因素，致本公司營收減少 | ||
| 2021/7 | 0.12 | 21.16 | -70.52 | 1.77 | -24.25 | 0.43 | 0.0 | 疫情因素，致本公司營收減少 | ||
| 2021/6 | 0.1 | -51.45 | -74.97 | 1.65 | -14.43 | 0.66 | 0.0 | 疫情因素，致本公司營收減少 | ||
| 2021/5 | 0.21 | -41.76 | -47.88 | 1.55 | 1.3 | 0.92 | 0.0 | - | ||
| 2021/4 | 0.35 | -1.43 | 26.75 | 1.35 | 18.33 | 0.99 | 0.0 | - | ||
| 2021/3 | 0.36 | 26.61 | 29.44 | 0.99 | 15.61 | 0.99 | 0.0 | - | ||
| 2021/2 | 0.28 | -20.17 | -2.63 | 0.64 | 9.06 | 1.0 | 0.0 | - | ||
| 2021/1 | 0.35 | -3.62 | 20.62 | 0.35 | 20.62 | 1.1 | 0.0 | - | ||
| 2020/12 | 0.37 | -2.45 | -9.12 | 4.14 | -6.84 | 1.11 | 0.0 | - | ||
| 2020/11 | 0.38 | 3.01 | 1.18 | 3.78 | -6.61 | 1.08 | 0.0 | - | ||
| 2020/10 | 0.37 | 7.38 | 5.78 | 3.4 | -7.4 | 1.06 | 0.0 | - | ||
| 2020/9 | 0.34 | -4.48 | 1.0 | 3.04 | -8.77 | 1.11 | 0.0 | - | ||
| 2020/8 | 0.36 | -13.05 | -6.05 | 2.7 | -9.87 | 1.16 | 0.0 | - | ||
| 2020/7 | 0.41 | 2.86 | 0.14 | 2.34 | -10.42 | 1.2 | 0.0 | - | ||
| 2020/6 | 0.4 | 1.11 | 3.23 | 1.93 | -12.39 | 1.07 | 0.0 | - | ||
| 2020/5 | 0.39 | 41.64 | 2.98 | 1.53 | -15.7 | 0.95 | 0.0 | - | ||
| 2020/4 | 0.28 | 0.65 | -20.26 | 1.14 | -20.69 | 0.84 | 0.0 | - | ||
| 2020/3 | 0.28 | -4.76 | -29.9 | 0.86 | -20.82 | 0.86 | 0.0 | - | ||
| 2020/2 | 0.29 | -1.1 | -2.48 | 0.58 | -15.65 | 0.99 | 0.0 | - | ||
| 2020/1 | 0.29 | -27.4 | -25.59 | 0.29 | -25.59 | 1.07 | 0.0 | - | ||
| 2019/12 | 0.4 | 8.62 | -0.01 | 4.45 | 1.54 | 1.12 | 0.0 | - | ||
| 2019/11 | 0.37 | 7.7 | -6.21 | 4.04 | 1.69 | 1.05 | 0.0 | - | ||
| 2019/10 | 0.35 | 2.52 | -2.54 | 3.67 | 2.57 | 1.06 | 0.0 | - | ||
| 2019/9 | 0.34 | -11.15 | -3.36 | 3.33 | 3.13 | 1.12 | 0.0 | - | ||
| 2019/8 | 0.38 | -7.31 | -0.35 | 2.99 | 3.92 | 1.17 | 0.0 | - | ||
| 2019/7 | 0.41 | 6.03 | 14.24 | 2.61 | 4.57 | 1.18 | 0.0 | - | ||
| 2019/6 | 0.39 | 0.86 | 17.42 | 2.2 | 2.96 | 1.12 | 0.0 | - | ||
| 2019/5 | 0.38 | 9.66 | 11.29 | 1.82 | 0.33 | 0.0 | N/A | - | ||
| 2019/4 | 0.35 | -11.5 | 3.71 | 1.43 | -2.22 | 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) | 18 | 0.0 | -2.92 | 0 | -4.11 | 0 | 3.89 | 17.17 | 72.54 | -14.13 | -0.9 | 0 | -0.68 | 0 | -0.52 | 0 |
| 2022 (9) | 18 | 0.0 | -4.66 | 0 | -2.94 | 0 | 3.32 | 8.85 | 84.48 | -9.16 | -0.66 | 0 | -0.96 | 0 | -0.83 | 0 |
| 2021 (8) | 18 | 0.0 | 0.61 | -76.54 | -1.00 | 0 | 3.05 | -26.33 | 93.00 | -0.97 | -0.14 | 0 | 0.15 | -74.58 | 0.11 | -76.6 |
| 2020 (7) | 18 | -5.26 | 2.60 | 42.08 | 2.33 | 49.36 | 4.14 | -6.97 | 93.91 | -0.28 | 0.54 | 42.11 | 0.59 | 34.09 | 0.47 | 34.29 |
| 2019 (6) | 19 | -5.0 | 1.83 | 695.65 | 1.56 | 0 | 4.45 | 1.6 | 94.17 | 0.38 | 0.38 | 0 | 0.44 | 450.0 | 0.35 | 600.0 |
| 2018 (5) | 20 | 0.0 | 0.23 | -89.45 | -0.39 | 0 | 4.38 | -18.59 | 93.81 | -1.68 | -0.05 | 0 | 0.08 | -85.19 | 0.05 | -88.89 |
| 2017 (4) | 20 | 0.0 | 2.18 | -28.29 | 2.06 | -33.76 | 5.38 | -5.11 | 95.41 | 0.87 | 0.46 | -34.29 | 0.54 | -28.0 | 0.45 | -27.42 |
| 2016 (3) | 20 | 11.11 | 3.04 | -37.19 | 3.11 | -27.34 | 5.67 | -7.05 | 94.59 | 1.17 | 0.7 | -27.08 | 0.75 | -30.56 | 0.62 | -30.34 |
| 2015 (2) | 18 | 5.88 | 4.84 | 4.09 | 4.28 | 4.14 | 6.1 | 3.04 | 93.50 | -0.25 | 0.96 | 10.34 | 1.08 | 12.5 | 0.89 | 7.23 |
| 2014 (1) | 17 | 0.0 | 4.65 | 26.7 | 4.11 | 27.64 | 5.92 | 7.05 | 93.73 | 0 | 0.87 | 33.85 | 0.96 | 35.21 | 0.83 | 29.69 |
