本益成長比: 1.812  總報酬本益比: 0.867  合理價格(本益比法): 45.26  合理價格(ROE法): 33.9
聯華食品工業

營業毛利率,營業利益率,稅前淨利率,股東權益報酬率-近5年

20202019201820172016
營業毛利率21.4021.6421.9120.5621.40
營業利益率8.386.877.646.197.24
折舊負擔比率3.053.682.813.163.35
稅前淨利率9.667.638.357.048.73
股東權益報酬率17.7614.8016.5013.2416.20
資產報酬率8.737.588.406.697.72
本業收入比86.7490.0891.4588.0882.79
業外獲益比13.159.928.4111.9217.04
無形資產佔淨值比0.050.070.060.000.00




營業毛利率,營業利益率,稅前淨利率,股東權益報酬率-近8季

2021Q22021Q12020Q42020Q32020Q22020Q12019Q42019Q3
營業毛利率21.8923.5122.9221.8120.1120.4924.7920.55
營業利益率7.659.3311.178.866.756.3011.205.63
折舊負擔比率3.062.822.872.773.293.343.343.60
稅前淨利率8.909.8013.1710.358.576.0111.755.90
股東權益報酬率3.734.506.355.313.842.646.093.09
資產報酬率1.802.182.922.341.821.392.971.48
本業收入比85.9494.8584.6985.4378.49104.7695.5195.31
業外獲益比14.064.7215.3114.5721.51-4.764.874.69
無形資產佔淨值比0.040.030.050.050.050.050.070.07




現金流量-近5年 (1.避開近3年累計小於0的公司 2.營運現金流量要大於稅後淨利,除非受到應收帳款和存貨影響 3.營運現金流量不應該都是流出)

20202019201820172016
營運現金流量(百萬)1045251539720696
自由現金流量(百萬)-629-76374565607
稅後淨利(百萬)685524542406470




現金流量-近8季

2021Q22021Q12020Q42020Q32020Q22020Q12019Q42019Q3
營運現金流量(百萬)358-57528175160182-101126
自由現金流量(百萬)283-259442123-964-231-18981
稅後淨利(百萬)15618824919714198216105




成長能力-近5年 (營業利益和稅後淨利成長率要大於營業收入成長率)

20202019201820172016
營業收入(百萬)88178589811770316718
營業利益(百萬)739590620436486
稅後淨利(百萬)685524542406470
EPS(完全稀釋)3.732.993.252.533.06
營業收入成長率(%)2.655.8115.454.664.06
營業利益成長率(%)25.25-4.8442.20-10.2937.68
稅後淨利成長率(%)30.73-3.3233.50-13.6231.65
EPS成長率(%)24.75-8.0028.46-17.3226.97




成長能力-近4季

2021Q22021Q12020Q42020Q32020Q22020Q12019Q42019Q3
營業收入(百萬)21572374233223822006209822732167
營業利益(百萬)165221260211135132255122
稅後淨利(百萬)15618824919714198216105
EPS(完全稀釋)0.851.021.361.070.770.561.240.60
去年同期營業收入成長率(%)7.5313.162.609.92----
去年同期營業利益成長率(%)22.2267.421.9672.95----
去年同期稅後淨利成長率(%)10.6491.8415.2887.62----
去年同期EPS成長率(%)10.3982.149.6878.33----
較上季營業收入成長率(%)-9.141.80-2.1018.74-4.39-7.704.89-
較上季營業利益成長率(%)-25.34-15.0023.2256.302.27-48.24109.02-
較上季稅後淨利成長率(%)-17.02-24.5026.4039.7243.88-54.63105.71-
較上季EPS成長率(%)-16.67-25.0027.1038.9637.50-54.84106.67-




每月營收變化

年/月月增率(%)去年同期年增率(%)累計營收年增率(%)
2021/87.06-1.367.88
2021/712.345.319.58
2021/62.057.8610.4
2021/53.947.1310.91
2021/4-1.367.6611.84
2021/3-1.840.7713.13

稅前淨利較去年同期

2021Q2(百萬)2020Q2(百萬)YoY(%)
192.0172.011.627
2021Q1(百萬)2020Q1(百萬)YoY(%)
233.0126.084.920
2020Q4(百萬)2019Q4(百萬)YoY(%)
307.0267.014.981

EPS較上季

2021Q2(元)2021Q1(元)比率
0.851.02-0.166

應收帳周轉率和存貨周轉率-近5年

20202019201820172016
應收帳款周轉率4.975.065.725.495.28
存貨周轉率5.014.895.245.034.48




應收帳周轉率和存貨周轉率-近8季

2021Q22021Q12020Q42020Q32020Q22020Q12019Q42019Q3
應收帳款周轉率1.261.321.281.411.341.301.341.35
存貨周轉率1.291.481.391.361.151.151.191.38




償債能力-近5年

20202019201820172016
負債比0.540.510.510.520.53
金融負債(百萬)28751895170117581874
營業收入淨額(百萬)88178589811770316718
利息保障倍數28.2123.3922.8618.7821.67
長期銀行借款占稅後淨利比3.141.692.003.193.12




償債能力-近8季

2021Q22021Q12020Q42020Q32020Q22020Q12019Q42019Q3
負債比0.550.520.540.560.580.500.510.54
金融負債(百萬)29613043287532433072224518951731
營業收入淨額(百萬)21572374233223822006209822732167
利息保障倍數25.7130.6839.1433.2024.8016.0637.5321.31
長期銀行借款占稅後淨利比7.9511.148.6510.8215.5012.554.108.90




成本指標-近5年

20202019201820172016
營業收入淨額(百萬)88178589811770316718
推銷費用(百萬)809927827715685
管理費用(百萬)256255238210206
研究發展費(百萬)8386928660
推銷費用率(%)9.1810.7910.1910.1710.20
管理費用率(%)2.902.972.932.993.07
研究發展費用率(%)0.941.001.131.220.89




成本指標-近8季

2021Q22021Q12020Q42020Q32020Q22020Q12019Q42019Q3
營業收入淨額(百萬)21572374233223822006209822732167
推銷費用(百萬)215245185222187215220244
管理費用(百萬)7170686561626859
研究發展費(百萬)2221212120212221
推銷費用率(%)9.9710.327.939.329.3210.259.6811.26
管理費用率(%)3.292.952.922.733.042.962.992.72
研究發展費用率(%)1.020.880.900.881.001.000.970.97




財務健檢燈號

上市滿三年資本額10億以上股本形成中現金增資比率低於50%負債比率低於50%董監持股設質低於10%現金(含約當現金)占股本超過50%過去4季累積正營運現金流量過去4季ROE超過25%過去6個月的營收維持正的年成長率過去4季的EPS年增率是正數
OOOXOXOXXO
26年18.33億15.64%54.75%0.0%24.06%1004百萬14.92%

融資使用率

日期股價融資使用率
2021-09-1768.10.28%
2021-09-1668.90.38%
2021-09-1569.30.38%
2021-09-1469.40.38%
2021-09-1369.00.38%
2021-09-1068.90.37%
2021-09-0969.10.37%
2021-09-0869.70.37%
2021-09-0768.90.34%
2021-09-0669.00.34%
2021-09-0370.00.33%
2021-09-0269.90.34%
2021-09-0170.90.34%
2021-08-3171.10.33%
2021-08-3072.00.35%
2021-08-2772.30.36%
2021-08-2672.20.39%
2021-08-2572.90.43%
2021-08-2471.60.44%
2021-08-2370.70.43%
2021-08-2069.30.42%
2021-08-1973.00.67%
2021-08-1875.10.55%
2021-08-1776.90.51%
2021-08-1675.70.46%
2021-08-1375.10.40%
2021-08-1275.40.39%
2021-08-1173.10.42%
2021-08-1073.50.43%
2021-08-0971.70.40%
2021-08-0671.80.46%
2021-08-0571.80.46%
2021-08-0472.20.45%
2021-08-0371.90.46%
2021-08-0272.00.48%
2021-07-3075.10.48%
2021-07-2975.20.44%
2021-07-2873.90.41%
2021-07-2774.00.45%
2021-07-2675.10.46%
2021-07-2374.50.52%
2021-07-2273.40.52%
2021-07-2174.20.51%
2021-07-2072.80.51%
2021-07-1973.20.58%
2021-07-1671.20.64%
2021-07-1571.00.61%
2021-07-1469.00.61%
2021-07-1369.20.59%
2021-07-1268.90.66%
2021-07-0969.00.69%
2021-07-0869.20.76%
2021-07-0767.30.81%
2021-07-0667.70.90%
2021-07-0567.20.89%
2021-07-0268.40.99%
2021-07-0170.71.53%
2021-06-3064.40.51%
2021-06-2964.80.54%
2021-06-2865.90.56%
2021-06-2564.10.48%
2021-06-2462.60.50%
2021-06-2361.60.51%
2021-06-2261.20.51%
2021-06-2160.90.52%
2021-06-1861.00.53%
2021-06-1761.30.58%
2021-06-1661.80.65%
2021-06-1560.90.65%
2021-06-1160.90.65%
2021-06-1060.40.67%
2021-06-0960.80.68%
2021-06-0860.80.69%
2021-06-0760.80.68%
2021-06-0461.30.66%
2021-06-0360.80.60%
2021-06-0261.20.62%
2021-06-0161.20.76%
2021-05-3159.30.77%
2021-05-2858.80.84%
2021-05-2758.61.03%
2021-05-2658.41.02%
2021-05-2558.61.02%
2021-05-2458.91.16%
2021-05-2159.61.35%
2021-05-2059.41.37%
2021-05-1960.31.71%
2021-05-1862.51.96%
2021-05-1766.01.87%
2021-05-1460.00.50%