- 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) | 0.08 | 500.0 | -57.89 | 9.15 | 2.46 | -4.39 | 3.38 | 19.43 | -17.36 | 4.27 | 9.49 | -32.97 | 3.24 | 350.0 | -35.33 | 0.98 | 366.67 | -37.97 | 0.76 | 245.45 | -36.13 | 0.21 | 0.0 | -4.55 | 7.51 | 1.21 | -21.53 | 40.74 | -2.93 | -0.44 | 78.90 | 8.63 | 22.81 | 20.64 | -24.58 | -42.27 | 0.00 | -100.0 | -100.0 |
24Q2 (19) | -0.02 | -106.9 | -111.76 | 8.93 | 1.48 | 5.43 | 2.83 | -62.81 | 20.43 | 3.90 | -57.65 | -23.83 | 0.72 | -90.37 | -83.96 | 0.21 | -89.9 | -83.85 | 0.22 | -85.99 | -78.0 | 0.21 | 5.0 | 5.0 | 7.42 | -41.48 | -15.1 | 41.97 | 9.5 | -2.51 | 72.63 | -12.1 | 57.7 | 27.37 | 57.55 | -49.26 | 4.84 | -16.7 | 1.26 |
24Q1 (18) | 0.29 | 190.0 | 107.14 | 8.80 | -13.21 | -7.37 | 7.61 | 64.36 | 91.21 | 9.21 | 99.35 | 99.78 | 7.48 | 97.36 | 91.79 | 2.08 | 74.79 | 65.08 | 1.57 | 70.65 | 63.54 | 0.20 | -9.09 | -13.04 | 12.68 | 61.32 | 65.75 | 38.33 | -1.92 | -9.26 | 82.63 | -17.72 | -4.2 | 17.37 | 0 | 26.33 | 5.81 | 19.3 | 16.43 |
23Q4 (17) | 0.10 | -47.37 | 400.0 | 10.14 | 5.96 | 7.87 | 4.63 | 13.2 | 42.46 | 4.62 | -27.47 | 48.55 | 3.79 | -24.35 | 100.53 | 1.19 | -24.68 | 91.94 | 0.92 | -22.69 | 80.39 | 0.22 | 0.0 | -4.35 | 7.86 | -17.87 | 27.39 | 39.08 | -4.5 | -10.8 | 100.42 | 56.31 | -4.09 | 0.00 | -100.0 | 100.0 | 4.87 | 1.25 | 4.96 |
23Q3 (16) | 0.19 | 11.76 | 72.73 | 9.57 | 12.99 | 27.26 | 4.09 | 74.04 | 77.06 | 6.37 | 24.41 | 82.52 | 5.01 | 11.58 | 89.77 | 1.58 | 21.54 | 59.6 | 1.19 | 19.0 | 58.67 | 0.22 | 10.0 | -15.38 | 9.57 | 9.5 | 59.5 | 40.92 | -4.95 | -7.67 | 64.24 | 39.48 | -2.99 | 35.76 | -33.71 | 5.86 | 4.81 | 0.63 | 37.43 |
23Q2 (15) | 0.17 | 21.43 | 142.86 | 8.47 | -10.84 | -1.17 | 2.35 | -40.95 | -32.08 | 5.12 | 11.06 | 58.51 | 4.49 | 15.13 | 133.85 | 1.30 | 3.17 | 103.12 | 1.00 | 4.17 | 96.08 | 0.20 | -13.04 | -13.04 | 8.74 | 14.25 | 49.91 | 43.05 | 1.92 | -10.85 | 46.06 | -46.6 | -56.95 | 53.94 | 292.3 | 871.78 | 4.78 | -4.21 | 36.96 |
23Q1 (14) | 0.14 | 600.0 | -17.65 | 9.50 | 1.06 | -16.89 | 3.98 | 22.46 | -26.7 | 4.61 | 48.23 | -27.97 | 3.90 | 106.35 | -24.71 | 1.26 | 103.23 | -16.56 | 0.96 | 88.24 | -15.04 | 0.23 | 0.0 | 9.52 | 7.65 | 23.99 | -17.3 | 42.24 | -3.58 | 4.5 | 86.25 | -17.63 | 1.53 | 13.75 | 392.19 | -8.62 | 4.99 | 7.54 | 5.5 |
22Q4 (13) | 0.02 | -81.82 | 300.0 | 9.40 | 25.0 | -14.86 | 3.25 | 40.69 | -4.13 | 3.11 | -10.89 | -49.92 | 1.89 | -28.41 | -21.58 | 0.62 | -37.37 | -17.33 | 0.51 | -32.0 | -17.74 | 0.23 | -11.54 | 4.55 | 6.17 | 2.83 | -31.44 | 43.81 | -1.15 | -1.33 | 104.71 | 58.11 | 92.16 | -4.71 | -113.93 | -110.41 | 4.64 | 32.57 | -39.43 |
22Q3 (12) | 0.11 | 57.14 | -52.17 | 7.52 | -12.25 | -44.95 | 2.31 | -33.24 | -71.76 | 3.49 | 8.05 | -61.82 | 2.64 | 37.5 | -65.08 | 0.99 | 54.69 | -57.69 | 0.75 | 47.06 | -55.62 | 0.26 | 13.04 | 23.81 | 6.00 | 2.92 | -50.58 | 44.32 | -8.22 | 4.26 | 66.22 | -38.1 | -25.93 | 33.78 | 583.28 | 218.86 | 3.50 | 0.29 | 12.9 |
22Q2 (11) | 0.07 | -58.82 | -66.67 | 8.57 | -25.02 | -49.91 | 3.46 | -36.28 | -69.3 | 3.23 | -49.53 | -70.95 | 1.92 | -62.93 | -76.78 | 0.64 | -57.62 | -74.19 | 0.51 | -54.87 | -71.35 | 0.23 | 9.52 | 15.0 | 5.83 | -36.97 | -59.06 | 48.29 | 19.47 | -1.75 | 106.99 | 25.94 | 5.47 | -6.99 | -146.45 | -385.75 | 3.49 | -26.22 | -3.86 |
22Q1 (10) | 0.17 | 1800.0 | -41.38 | 11.43 | 3.53 | -41.83 | 5.43 | 60.18 | -57.51 | 6.40 | 3.06 | -51.55 | 5.18 | 114.94 | -52.61 | 1.51 | 101.33 | -52.66 | 1.13 | 82.26 | -50.22 | 0.21 | -4.55 | 5.0 | 9.25 | 2.78 | -43.91 | 40.42 | -8.96 | -9.64 | 84.95 | 55.91 | -12.31 | 15.05 | -66.71 | 358.58 | 4.73 | -38.25 | -3.67 |
21Q4 (9) | -0.01 | -104.35 | 95.0 | 11.04 | -19.18 | -37.66 | 3.39 | -58.56 | -65.93 | 6.21 | -32.06 | 1625.0 | 2.41 | -68.12 | 209.05 | 0.75 | -67.95 | 200.0 | 0.62 | -63.31 | 272.22 | 0.22 | 4.76 | -4.35 | 9.00 | -25.86 | 135.6 | 44.40 | 4.45 | -8.59 | 54.49 | -39.05 | -98.01 | 45.20 | 326.7 | 101.71 | 7.66 | 147.1 | 98.45 |
21Q3 (8) | 0.23 | 9.52 | 264.29 | 13.66 | -20.16 | -28.56 | 8.18 | -27.42 | 224.6 | 9.14 | -17.81 | 164.93 | 7.56 | -8.59 | 730.77 | 2.34 | -5.65 | 654.84 | 1.69 | -5.06 | 333.33 | 0.21 | 5.0 | -8.7 | 12.14 | -14.75 | 67.45 | 42.51 | -13.51 | -12.15 | 89.41 | -11.86 | 22.85 | 10.59 | 836.23 | -60.33 | 3.10 | -14.6 | -18.85 |
21Q2 (7) | 0.21 | -27.59 | -89.18 | 17.11 | -12.93 | -50.1 | 11.27 | -11.82 | -60.5 | 11.12 | -15.82 | -58.88 | 8.27 | -24.34 | -66.24 | 2.48 | -22.26 | -83.68 | 1.78 | -21.59 | -81.71 | 0.20 | 0.0 | -47.37 | 14.24 | -13.64 | -51.84 | 49.15 | 9.88 | -10.18 | 101.44 | 4.71 | -3.86 | -1.44 | -143.85 | 73.89 | 3.63 | -26.07 | 0 |
21Q1 (6) | 0.29 | 245.0 | 262.5 | 19.65 | 10.95 | 36.84 | 12.78 | 28.44 | 133.64 | 13.21 | 3569.44 | 147.38 | 10.93 | 594.57 | 197.82 | 3.19 | 525.33 | 118.49 | 2.27 | 730.56 | 124.75 | 0.20 | -13.04 | -13.04 | 16.49 | 331.68 | 89.11 | 44.73 | -7.91 | -34.86 | 96.88 | -96.47 | -5.36 | 3.28 | 100.12 | 238.75 | 4.91 | 27.2 | 11.59 |
20Q4 (5) | -0.20 | -42.86 | -81.82 | 17.71 | -7.37 | 79.07 | 9.95 | 294.84 | 272.66 | 0.36 | -89.57 | -70.49 | -2.21 | -342.86 | -1573.33 | -0.75 | -341.94 | -1171.43 | -0.36 | -192.31 | -271.43 | 0.23 | 0.0 | -11.54 | 3.82 | -47.31 | -12.39 | 48.57 | 0.37 | -32.63 | 2745.00 | 3671.91 | 1150.68 | -2645.00 | -10005.78 | -2113.75 | 3.86 | 1.05 | 0 |
20Q3 (4) | -0.14 | -107.22 | 0.0 | 19.12 | -44.24 | 0.0 | 2.52 | -91.17 | 0.0 | 3.45 | -87.24 | 0.0 | 0.91 | -96.29 | 0.0 | 0.31 | -97.96 | 0.0 | 0.39 | -95.99 | 0.0 | 0.23 | -39.47 | 0.0 | 7.25 | -75.48 | 0.0 | 48.39 | -11.57 | 0.0 | 72.77 | -31.03 | 0.0 | 26.70 | 584.5 | 0.0 | 3.82 | 0 | 0.0 |
20Q2 (3) | 1.94 | 2325.0 | 0.0 | 34.29 | 138.79 | 0.0 | 28.53 | 421.57 | 0.0 | 27.04 | 406.37 | 0.0 | 24.50 | 567.57 | 0.0 | 15.20 | 941.1 | 0.0 | 9.73 | 863.37 | 0.0 | 0.38 | 65.22 | 0.0 | 29.57 | 239.11 | 0.0 | 54.72 | -20.31 | 0.0 | 105.51 | 3.07 | 0.0 | -5.51 | -133.04 | 0.0 | 0.00 | -100.0 | 0.0 |
20Q1 (2) | 0.08 | 172.73 | 0.0 | 14.36 | 45.2 | 0.0 | 5.47 | 104.87 | 0.0 | 5.34 | 337.7 | 0.0 | 3.67 | 2346.67 | 0.0 | 1.46 | 1985.71 | 0.0 | 1.01 | 380.95 | 0.0 | 0.23 | -11.54 | 0.0 | 8.72 | 100.0 | 0.0 | 68.67 | -4.74 | 0.0 | 102.36 | -53.36 | 0.0 | -2.36 | 98.02 | 0.0 | 4.40 | 0 | 0.0 |
19Q4 (1) | -0.11 | 0.0 | 0.0 | 9.89 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 4.36 | 0.0 | 0.0 | 72.09 | 0.0 | 0.0 | 219.48 | 0.0 | 0.0 | -119.48 | 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) | 0.60 | 62.16 | 9.44 | 3.74 | 3.79 | 7.67 | 2.72 | 22.0 | 5.18 | 30.48 | 4.29 | 51.06 | 5.40 | 37.06 | 4.13 | 35.86 | 0.89 | -7.29 | 8.45 | 25.74 | 39.08 | -10.8 | 73.26 | -17.27 | 26.74 | 133.62 | 1.48 | -4.34 | 4.87 | 20.54 |
2022 (9) | 0.37 | -48.61 | 9.10 | -40.45 | 3.52 | -60.09 | 2.23 | -6.09 | 3.97 | -59.7 | 2.84 | -60.66 | 3.94 | -55.48 | 3.04 | -52.72 | 0.96 | 14.29 | 6.72 | -47.91 | 43.81 | -1.33 | 88.56 | -1.06 | 11.44 | 9.02 | 1.54 | -1.09 | 4.04 | -16.53 |
2021 (8) | 0.72 | -57.14 | 15.28 | -34.25 | 8.82 | -37.27 | 2.37 | 9.99 | 9.85 | -15.38 | 7.22 | -22.2 | 8.85 | -44.37 | 6.43 | -40.3 | 0.84 | -22.22 | 12.90 | -13.13 | 44.40 | -8.59 | 89.50 | -25.85 | 10.50 | 0 | 1.56 | -4.47 | 4.84 | 34.82 |
2020 (7) | 1.68 | 8300.0 | 23.24 | 150.97 | 14.06 | 349.2 | 2.15 | -2.2 | 11.64 | 465.05 | 9.28 | 608.4 | 15.91 | 528.85 | 10.77 | 398.61 | 1.08 | -3.57 | 14.85 | 186.68 | 48.57 | -32.63 | 120.70 | -20.56 | -20.70 | 0 | 1.63 | -11.62 | 3.59 | 6.85 |
2019 (6) | 0.02 | -92.31 | 9.26 | 22.65 | 3.13 | 27.24 | 2.20 | 20.44 | 2.06 | -6.79 | 1.31 | -9.03 | 2.53 | -15.95 | 2.16 | -13.6 | 1.12 | -3.45 | 5.18 | 2.78 | 72.09 | -4.07 | 151.94 | 36.1 | -51.94 | 0 | 1.85 | -2.22 | 3.36 | 12.75 |
2018 (5) | 0.26 | -23.53 | 7.55 | 0.27 | 2.46 | 22.39 | 1.83 | -0.18 | 2.21 | 7.8 | 1.44 | 9.92 | 3.01 | 9.06 | 2.50 | 14.68 | 1.16 | 4.5 | 5.04 | 6.11 | 75.15 | -10.4 | 111.64 | 13.58 | -11.64 | 0 | 1.89 | -2.39 | 2.98 | 8.76 |
2017 (4) | 0.34 | -19.05 | 7.53 | -21.23 | 2.01 | -36.39 | 1.83 | -11.42 | 2.05 | -54.55 | 1.31 | -58.28 | 2.76 | -56.67 | 2.18 | -43.52 | 1.11 | 9.9 | 4.75 | -36.5 | 83.87 | -11.54 | 98.29 | 40.19 | 1.71 | -94.27 | 1.94 | 0 | 2.74 | -19.65 |
2016 (3) | 0.42 | 13.51 | 9.56 | 78.69 | 3.16 | 0 | 2.07 | -18.49 | 4.51 | 4410.0 | 3.14 | 0 | 6.37 | 0 | 3.86 | 211.29 | 1.01 | 2.02 | 7.48 | 66.96 | 94.81 | -12.62 | 70.12 | 0 | 29.81 | -87.82 | 0.00 | 0 | 3.41 | 20.49 |
2015 (2) | 0.37 | 0 | 5.35 | 31.13 | -0.14 | 0 | 2.54 | 92.08 | 0.10 | 0 | -0.24 | 0 | -0.62 | 0 | 1.24 | 0 | 0.99 | -22.66 | 4.48 | 497.33 | 108.50 | -48.4 | -144.74 | 0 | 244.74 | 108.84 | 0.00 | 0 | 2.83 | 44.39 |
2014 (1) | -0.42 | 0 | 4.08 | 0 | 0.31 | 0 | 1.32 | 10.27 | -1.80 | 0 | -2.05 | 0 | -7.34 | 0 | -1.34 | 0 | 1.28 | -9.22 | 0.75 | -74.75 | 210.28 | 39.44 | -17.19 | 0 | 117.19 | 0 | 0.00 | 0 | 1.96 | 8.29 |