- 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
- 毛利率從谷底回升, 或許就是開始反轉的訊號
- 營益率代表著公司的經營效率
- 在不大幅舉債的前提下, ROE可以看出公司的經營品質
- 穩定或持續提升的毛利率和營益率十分重要, 要當心持續下滑的毛利率和營益率
- 本業收入比高的公司, 才容易預估財測, 值得花心力去研究
- 無形資產佔總資產比高的公司, 可能代表這家公司是透過併購來成長. 但如果佔比高的不合理, 則要當心
- 併購後有沒有發揮1+1>2, 營益率是一個很好的觀察指標
- 要檢視ROE上升或下滑的原因, 根據杜邦分析不外乎是利潤率, 營收, 財務槓桿的增減
- 租賃業要觀察延滯率(在銀行稱為逾放比率)的變化. 如果越來越多客戶拖延還錢(延滯率上升), 就代表接下來放款的錢也會變少(放款率下降)
| EPS QoQ YoY | 營業毛利率 QoQ YoY | 營業利益率 QoQ YoY | 稅前淨利率 QoQ YoY | 稅後淨利率 QoQ YoY | 股東權益報酬率 QoQ YoY | 資產報酬率 QoQ YoY | 總資產周轉率 QoQ YoY | EBITDA利潤率 QoQ YoY | 財務槓桿 QoQ YoY | 本業收入比 QoQ YoY | 業外獲益比 QoQ YoY | 用人費用率 QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.42 | 800.0 | 121.05 | 12.40 | 107.01 | 23.02 | 6.43 | 175.97 | -6.54 | 8.79 | 1241.56 | 73.37 | 6.63 | 737.5 | 83.66 | 4.25 | 774.6 | 110.4 | 2.32 | 4740.0 | 66.91 | 0.30 | -3.23 | 0.0 | 11.17 | 686.62 | 46.97 | 120.45 | 13.09 | 43.32 | 73.33 | 125.38 | -46.08 | 26.67 | -93.14 | 174.07 | 5.58 | 22.1 | 11.16 |
| 24Q2 (19) | -0.06 | -142.86 | -118.18 | 5.99 | -36.21 | -50.33 | 2.33 | -49.68 | -72.68 | -0.77 | -118.38 | -109.04 | -1.04 | -138.38 | -117.25 | -0.63 | -143.45 | -117.36 | -0.05 | -105.26 | -102.33 | 0.31 | 3.33 | -3.13 | 1.42 | -76.45 | -86.75 | 106.51 | 28.62 | 23.68 | -288.89 | -358.16 | -388.89 | 388.89 | 4183.33 | 0 | 4.57 | -19.96 | -6.54 |
| 24Q1 (18) | 0.14 | -76.27 | 55.56 | 9.39 | -27.27 | -9.54 | 4.63 | -43.95 | -17.62 | 4.19 | -61.63 | 8.55 | 2.71 | -70.45 | 39.69 | 1.45 | -76.11 | 40.78 | 0.95 | -73.61 | 15.85 | 0.30 | -18.92 | 11.11 | 6.03 | -53.15 | -7.66 | 82.81 | 6.22 | -12.77 | 111.90 | 47.71 | -23.9 | -9.52 | -139.29 | 79.76 | 5.71 | 22.53 | 5.16 |
| 23Q4 (17) | 0.59 | 210.53 | 68.57 | 12.91 | 28.08 | 30.27 | 8.26 | 20.06 | 56.44 | 10.92 | 115.38 | 24.66 | 9.17 | 154.02 | 23.09 | 6.07 | 200.5 | 47.69 | 3.60 | 158.99 | 55.17 | 0.37 | 23.33 | 37.04 | 12.87 | 69.34 | 11.14 | 77.96 | -7.23 | -18.2 | 75.76 | -44.3 | 27.34 | 24.24 | 167.34 | -38.22 | 4.66 | -7.17 | -15.58 |
| 23Q3 (16) | 0.19 | -42.42 | 167.86 | 10.08 | -16.42 | 28.74 | 6.88 | -19.34 | 177.42 | 5.07 | -40.49 | 199.8 | 3.61 | -40.13 | 171.06 | 2.02 | -44.35 | 161.59 | 1.39 | -35.35 | 200.72 | 0.30 | -6.25 | -3.23 | 7.60 | -29.1 | 355.03 | 84.04 | -2.42 | -24.84 | 136.00 | 36.0 | 377.23 | -36.00 | 0 | -124.15 | 5.02 | 2.66 | 10.09 |
| 23Q2 (15) | 0.33 | 266.67 | 1750.0 | 12.06 | 16.18 | 102.01 | 8.53 | 51.78 | 720.19 | 8.52 | 120.73 | 2081.4 | 6.03 | 210.82 | 1502.33 | 3.63 | 252.43 | 1552.0 | 2.15 | 162.2 | 0 | 0.32 | 18.52 | 14.29 | 10.72 | 64.17 | 605.26 | 86.12 | -9.28 | -13.89 | 100.00 | -32.0 | 140.0 | 0.00 | 100.0 | -100.0 | 4.89 | -9.94 | -4.86 |
| 23Q1 (14) | 0.09 | -74.29 | 125.0 | 10.38 | 4.74 | 27.68 | 5.62 | 6.44 | 56.11 | 3.86 | -55.94 | 171.83 | 1.94 | -73.96 | 97.96 | 1.03 | -74.94 | 94.34 | 0.82 | -64.66 | 134.29 | 0.27 | 0.0 | 3.85 | 6.53 | -43.61 | 93.2 | 94.93 | -0.4 | -15.22 | 147.06 | 147.18 | -43.07 | -47.06 | -219.92 | 70.28 | 5.43 | -1.63 | -1.27 |
| 22Q4 (13) | 0.35 | 225.0 | 133.33 | 9.91 | 26.56 | -2.94 | 5.28 | 112.9 | -14.15 | 8.76 | 272.44 | 88.79 | 7.45 | 246.65 | 160.49 | 4.11 | 225.3 | 123.37 | 2.32 | 268.12 | 132.0 | 0.27 | -12.9 | -15.62 | 11.58 | 488.59 | 84.39 | 95.31 | -14.76 | -1.08 | 59.49 | 221.28 | -55.62 | 39.24 | -73.67 | 222.95 | 5.52 | 21.05 | 17.7 |
| 22Q3 (12) | -0.28 | -1300.0 | -354.55 | 7.83 | 31.16 | 12.02 | 2.48 | 138.46 | -7.81 | -5.08 | -1081.4 | -223.3 | -5.08 | -1081.4 | -278.87 | -3.28 | -1212.0 | -334.29 | -1.38 | 0 | -281.58 | 0.31 | 10.71 | 29.17 | -2.98 | -296.05 | -147.53 | 111.81 | 11.8 | 8.32 | -49.06 | 80.38 | -174.75 | 149.06 | -57.41 | 333.62 | 4.56 | -11.28 | -24.63 |
| 22Q2 (11) | -0.02 | -150.0 | -110.0 | 5.97 | -26.57 | -24.43 | 1.04 | -71.11 | -65.33 | -0.43 | -130.28 | -106.53 | -0.43 | -143.88 | -108.87 | -0.25 | -147.17 | -109.92 | 0.00 | -100.0 | -100.0 | 0.28 | 7.69 | 3.7 | 1.52 | -55.03 | -82.22 | 100.01 | -10.68 | 0.56 | -250.00 | -196.77 | -641.67 | 350.00 | 321.05 | 550.0 | 5.14 | -6.55 | -12.88 |
| 22Q1 (10) | 0.04 | -73.33 | 33.33 | 8.13 | -20.37 | -11.34 | 3.60 | -41.46 | 56.52 | 1.42 | -69.4 | 73.17 | 0.98 | -65.73 | 19.51 | 0.53 | -71.2 | 55.88 | 0.35 | -65.0 | 45.83 | 0.26 | -18.75 | 13.04 | 3.38 | -46.18 | 1.2 | 111.97 | 16.21 | 35.95 | 258.33 | 92.72 | -7.74 | -158.33 | -396.11 | 12.04 | 5.50 | 17.27 | -32.1 |
| 21Q4 (9) | 0.15 | 36.36 | 850.0 | 10.21 | 46.07 | 381.6 | 6.15 | 128.62 | 387.38 | 4.64 | 12.62 | 220.0 | 2.86 | 0.7 | 672.0 | 1.84 | 31.43 | 866.67 | 1.00 | 31.58 | 2600.0 | 0.32 | 33.33 | 18.52 | 6.28 | 0.16 | 68.36 | 96.35 | -6.66 | 14.31 | 134.04 | 104.26 | 192.15 | -31.91 | -192.84 | -113.5 | 4.69 | -22.48 | -30.1 |
| 21Q3 (8) | 0.11 | -45.0 | 175.0 | 6.99 | -11.52 | 52.62 | 2.69 | -10.33 | 311.81 | 4.12 | -37.39 | 226.98 | 2.84 | -41.44 | 125.4 | 1.40 | -44.44 | 159.26 | 0.76 | -45.32 | 105.41 | 0.24 | -11.11 | 4.35 | 6.27 | -26.67 | 69.0 | 103.22 | 3.79 | 38.38 | 65.62 | 42.19 | 165.62 | 34.38 | -36.16 | -82.81 | 6.05 | 2.54 | -15.97 |
| 21Q2 (7) | 0.20 | 566.67 | 150.0 | 7.90 | -13.85 | 6.47 | 3.00 | 30.43 | 63.04 | 6.58 | 702.44 | 196.4 | 4.85 | 491.46 | 118.47 | 2.52 | 641.18 | 149.5 | 1.39 | 479.17 | 127.87 | 0.27 | 17.39 | 12.5 | 8.55 | 155.99 | 91.28 | 99.45 | 20.75 | 13.84 | 46.15 | -83.52 | -46.75 | 53.85 | 129.91 | 169.23 | 5.90 | -27.16 | 0 |
| 21Q1 (6) | 0.03 | 250.0 | 130.0 | 9.17 | 332.55 | 78.06 | 2.30 | 207.48 | 173.95 | 0.82 | -43.45 | 127.8 | 0.82 | 264.0 | 127.8 | 0.34 | 241.67 | 128.33 | 0.24 | 700.0 | 143.64 | 0.23 | -14.81 | 9.52 | 3.34 | -10.46 | 613.85 | 82.36 | -2.29 | -10.85 | 280.00 | 292.5 | 165.26 | -180.00 | -176.15 | -3140.0 | 8.10 | 20.72 | 0 |
| 20Q4 (5) | -0.02 | -150.0 | 85.71 | 2.12 | -53.71 | -14.17 | -2.14 | -68.5 | 48.8 | 1.45 | 15.08 | 155.34 | -0.50 | -139.68 | 80.92 | -0.24 | -144.44 | 85.45 | -0.04 | -110.81 | 94.67 | 0.27 | 17.39 | -12.9 | 3.73 | 0.54 | 433.04 | 84.29 | 13.0 | -4.76 | -145.45 | -45.45 | -192.24 | 236.36 | 18.18 | 509.7 | 6.71 | -6.81 | 0 |
| 20Q3 (4) | 0.04 | -50.0 | 0.0 | 4.58 | -38.27 | 0.0 | -1.27 | -169.02 | 0.0 | 1.26 | -43.24 | 0.0 | 1.26 | -43.24 | 0.0 | 0.54 | -46.53 | 0.0 | 0.37 | -39.34 | 0.0 | 0.23 | -4.17 | 0.0 | 3.71 | -17.0 | 0.0 | 74.59 | -14.62 | 0.0 | -100.00 | -215.38 | 0.0 | 200.00 | 900.0 | 0.0 | 7.20 | 0 | 0.0 |
| 20Q2 (3) | 0.08 | 180.0 | 0.0 | 7.42 | 44.08 | 0.0 | 1.84 | 159.16 | 0.0 | 2.22 | 175.25 | 0.0 | 2.22 | 175.25 | 0.0 | 1.01 | 184.17 | 0.0 | 0.61 | 210.91 | 0.0 | 0.24 | 14.29 | 0.0 | 4.47 | 787.69 | 0.0 | 87.36 | -5.43 | 0.0 | 86.67 | -17.89 | 0.0 | 20.00 | 460.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.10 | 28.57 | 0.0 | 5.15 | 108.5 | 0.0 | -3.11 | 25.6 | 0.0 | -2.95 | -12.6 | 0.0 | -2.95 | -12.6 | 0.0 | -1.20 | 27.27 | 0.0 | -0.55 | 26.67 | 0.0 | 0.21 | -32.26 | 0.0 | -0.65 | 41.96 | 0.0 | 92.38 | 4.38 | 0.0 | 105.56 | -33.06 | 0.0 | -5.56 | 90.37 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.14 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | -4.18 | 0.0 | 0.0 | -2.62 | 0.0 | 0.0 | -2.62 | 0.0 | 0.0 | -1.65 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -1.12 | 0.0 | 0.0 | 88.50 | 0.0 | 0.0 | 157.69 | 0.0 | 0.0 | -57.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
| EPS YoY | 營業毛利率 YoY | 營業利益率 YoY | 折舊負擔比率 YoY | 稅前淨利率 YoY | 稅後淨利率 YoY | 股東權益報酬率 YoY | 資產報酬率 YoY | 總資產周轉率 YoY | EBITDA利潤率 YoY | 財務槓桿 YoY | 本業收入比 YoY | 業外獲益比 YoY | 無形資產佔總資產比 YoY | 用人費用率 YoY | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 1.19 | 1090.0 | 11.47 | 44.46 | 7.42 | 142.48 | 1.24 | -11.37 | 7.39 | 712.09 | 5.49 | 998.0 | 12.78 | 1021.05 | 7.94 | 492.54 | 1.25 | 6.84 | 9.70 | 210.9 | 77.96 | -18.2 | 100.33 | -70.08 | -0.33 | 0 | 0.00 | 0 | 4.97 | -3.5 |
| 2022 (9) | 0.10 | -80.0 | 7.94 | -8.42 | 3.06 | -19.26 | 1.40 | -15.3 | 0.91 | -78.59 | 0.50 | -83.05 | 1.14 | -81.31 | 1.34 | -61.49 | 1.17 | 7.34 | 3.12 | -49.92 | 95.31 | -1.08 | 335.29 | 273.77 | -235.29 | 0 | 0.00 | 0 | 5.15 | -13.88 |
| 2021 (8) | 0.50 | 4900.0 | 8.67 | 81.38 | 3.79 | 0 | 1.65 | -14.78 | 4.25 | 620.34 | 2.95 | 4816.67 | 6.10 | 5445.45 | 3.48 | 815.79 | 1.09 | 14.74 | 6.23 | 111.9 | 96.35 | 14.31 | 89.71 | 0 | 11.03 | -96.16 | 0.00 | 0 | 5.98 | -15.66 |
| 2020 (7) | 0.01 | 0 | 4.78 | 1.06 | -1.13 | 0 | 1.94 | 42.11 | 0.59 | 0 | 0.06 | 0 | 0.11 | 0 | 0.38 | 0 | 0.95 | -9.52 | 2.94 | 0 | 84.29 | -4.76 | -187.50 | 0 | 287.50 | 0 | 0.00 | 0 | 7.09 | 11.48 |
| 2019 (6) | -0.31 | 0 | 4.73 | -32.72 | -2.09 | 0 | 1.36 | 1.88 | -1.83 | 0 | -1.85 | 0 | -3.70 | 0 | -1.71 | 0 | 1.05 | 11.7 | -0.03 | 0 | 88.50 | -4.61 | 113.79 | 23.28 | -13.79 | 0 | 0.00 | 0 | 6.36 | 6.53 |
| 2018 (5) | 0.06 | 0 | 7.03 | 260.51 | 0.77 | 0 | 1.34 | -10.75 | 0.84 | 0 | 0.34 | 0 | 0.66 | 0 | 0.60 | 0 | 0.94 | 13.25 | 2.71 | 0 | 92.78 | -20.8 | 92.31 | -9.39 | 7.69 | 0 | 0.00 | 0 | 5.97 | -9.13 |
| 2017 (4) | -0.58 | 0 | 1.95 | -72.73 | -3.80 | 0 | 1.50 | -11.93 | -3.74 | 0 | -3.84 | 0 | -6.64 | 0 | -2.90 | 0 | 0.83 | 3.75 | -1.57 | 0 | 117.15 | 19.18 | 101.87 | -6.17 | -1.87 | 0 | 0.00 | 0 | 6.57 | -3.1 |
| 2016 (3) | 0.11 | -89.11 | 7.15 | 242.11 | 1.31 | 0 | 1.70 | -5.71 | 1.18 | -88.48 | 0.73 | -86.7 | 1.22 | -89.4 | 0.99 | -82.16 | 0.80 | -11.11 | 3.78 | -70.97 | 98.30 | -19.95 | 108.57 | 0 | -11.43 | 0 | 0.00 | 0 | 6.78 | 10.97 |
| 2015 (2) | 1.01 | 0 | 2.09 | 18.08 | -3.87 | 0 | 1.81 | -12.32 | 10.24 | 0 | 5.49 | 0 | 11.51 | 0 | 5.55 | 0 | 0.90 | -13.46 | 13.02 | 0 | 122.80 | -15.8 | -37.82 | 0 | 137.82 | 362.09 | 0.00 | 0 | 6.11 | 3.04 |
| 2014 (1) | -1.00 | 0 | 1.77 | 0 | -4.19 | 0 | 2.06 | -10.95 | -5.95 | 0 | -4.94 | 0 | -11.44 | 0 | -4.16 | 0 | 1.04 | 8.33 | -2.58 | 0 | 145.85 | 41.66 | 70.61 | -91.65 | 29.82 | 0 | 0.00 | 0 | 5.93 | -8.63 |
