方方土霖 4527 - 損益表 - 財務分析

要留意股本持續膨脹, 但獲利能否跟著提升
匯回海外所得, 有可能使得所得稅率提高

損益表-近10年

	營收 YoY		營業成本 YoY		營業費用 YoY		利息收入 YoY		利息支出(不含租賃負債) YoY		利息支出－租賃負債 YoY		租金收入 YoY		股利收入 YoY		其他收入 YoY		處分不動產、廠房及設備 YoY	處分投資 YoY	外幣兌換 YoY		營業外收入及支出 YoY		稅前淨利 YoY		稅後淨利 YoY		所得稅費用 YoY		所得稅率 (%) YoY		EPS YoY		本業EPS YoY		加權平均股數 YoY		EBITDA YoY
2023 (10)	34.77	14.64	26.36	13.23	5.26	9.58	0.05	150.0	0.07	0.0	0.02	0.0	0.15	25.0	0.02	0.0	0.23	76.92	0.01	0	-0.01	0	0.44	62.96	3.59	42.46	2.58	26.47	0.82	78.26	22.74	25.43	3.35	26.42	2.82	21.03	76	0.0	4.37	31.23
2022 (9)	30.33	19.69	23.28	20.43	4.8	12.94	0.02	0.0	0.07	75.0	0.02	0.0	0.12	0.0	0.02	0.0	0.13	0.0	0	0	0.05	0	0.27	35.0	2.52	29.23	2.04	35.1	0.46	4.55	18.13	-20.34	2.65	35.2	2.33	35.47	76	0.0	3.33	22.43
2021 (8)	25.34	-2.8	19.33	0.47	4.25	-3.85	0.02	0.0	0.04	-20.0	0.02	-33.33	0.12	33.33	0.02	100.0	0.13	-27.78	0	0	-0.02	0	0.2	0.0	1.95	-25.29	1.51	-27.05	0.44	-13.73	22.76	16.6	1.96	-26.59	1.72	-30.08	76	0.0	2.72	-20.0
2020 (7)	26.07	-2.65	19.24	-2.63	4.42	-12.82	0.02	0.0	0.05	0.0	0.03	-25.0	0.09	0	0.01	0.0	0.18	50.0	0	0	-0.03	0	0.2	42.86	2.61	24.29	2.07	26.99	0.51	6.25	19.52	-14.8	2.67	26.54	2.46	25.51	76	0.0	3.4	18.06
2019 (6)	26.78	-9.98	19.76	-13.33	5.07	17.91	0.02	0.0	0.05	25.0	0.04	0	0	0	0.01	0.0	0.12	-25.0	0	0	0.01	-75.0	0.14	16.67	2.1	-24.19	1.63	-23.83	0.48	-22.58	22.91	1.96	2.11	-23.83	1.96	-26.32	76	0.0	2.88	-14.03
2018 (5)	29.75	10.51	22.8	12.82	4.3	0.94	0.02	0.0	0.04	33.33	0	0	0	0	0.01	0.0	0.16	-11.11	0.01	0	0.04	0	0.12	50.0	2.77	9.49	2.14	12.63	0.62	8.77	22.47	-0.31	2.77	12.15	2.66	11.3	76	0.0	3.35	8.06
2017 (4)	26.92	4.46	20.21	6.59	4.26	6.77	0.02	-33.33	0.03	0.0	0	0	0	0	0.01	0	0.18	38.46	0	0	-0.05	0	0.08	-42.86	2.53	-14.24	1.9	-17.03	0.57	0.0	22.54	17.58	2.47	-17.11	2.39	-15.55	76	0.0	3.1	-11.93
2016 (3)	25.77	4.12	18.96	1.94	3.99	5.56	0.03	50.0	0.03	-25.0	0	0	0	0	0	0	0.13	18.18	0	0	0	0	0.14	600.0	2.95	23.95	2.29	23.78	0.57	23.91	19.17	-1.54	2.98	23.65	2.83	17.43	76	0.0	3.52	18.12
2015 (2)	24.75	0.32	18.6	0.38	3.78	-2.33	0.02	-33.33	0.04	0.0	0	0	0	0	0	0	0.11	37.5	0	0.01	0	0	0.02	0	2.38	6.73	1.85	3.93	0.46	9.52	19.47	4.23	2.41	3.88	2.41	0.84	76	0.0	2.98	6.05
2014 (1)	24.67	10.98	18.53	13.13	3.87	4.03	0.03	0.0	0.04	0	0	0	0	0	0	0	0.08	-11.11	0	0	0	0	-0.04	0	2.23	8.78	1.78	12.66	0.42	10.53	18.68	-0.32	2.32	11.54	2.39	8.64	76	4.11	2.81	4.46

損益表-近20季

	營收 QoQ YoY			營業成本 QoQ YoY			營業費用 QoQ YoY			利息收入 QoQ YoY			利息支出(不含租賃負債) QoQ YoY			利息支出－租賃負債 QoQ YoY			租金收入 QoQ YoY			股利收入 QoQ YoY			其他收入 QoQ YoY			處分不動產、廠房及設備 QoQ YoY					外幣兌換 QoQ YoY			營業外收入及支出 QoQ YoY			稅前淨利 QoQ YoY			稅後淨利 QoQ YoY			所得稅費用 QoQ YoY			所得稅率 (%) QoQ YoY			EPS QoQ YoY			本業EPS QoQ YoY			累計EPS QoQ YoY			加權平均股數 QoQ YoY	EBITDA QoQ YoY
24Q2 (20)	9.02	23.9	31.1	6.72	19.57	29.48	1.27	10.43	11.4	0.01	0	0.0	0	-100.0	-100.0	0	0	0	0	-100.0	-100.0	0	0	-100.0	0	-100.0	-100.0	0	-100.0	-100.0	0	0	0	-100.0	-100.0	0.14	75.0	40.0	1.18	96.67	81.54	0.88	87.23	87.23	0.26	73.33	62.5	21.97	-11.48	-9.44	1.15	85.48	85.48	0.97	90.2	97.96	1.77	185.48	70.19	76	1.37	73.42	65.06
24Q1 (19)	7.28	-41.57	12.0	5.62	-36.57	11.29	1.15	-39.79	0.0	0	-100.0	0	0.02	100.0	0.0	0	0	-100.0	0.05	0.0	150.0	0	0	0	0.02	-81.82	-33.33	0.01	0	0.0	0	0	0.02	150.0	0	0.08	-38.46	-20.0	0.6	-67.03	50.0	0.47	-62.7	46.88	0.15	-65.91	87.5	24.82	3.46	16.91	0.62	-62.42	47.62	0.51	-65.77	75.86	0.62	-81.71	47.62	76	0.79	-60.7	27.42
23Q4 (18)	12.46	39.53	16.45	8.86	22.04	11.17	1.91	80.19	27.33	0.02	0.0	100.0	0.01	-50.0	-66.67	0	0	0	0.05	0.0	150.0	0	-100.0	0	0.11	175.0	175.0	0	0	0	0	0	-0.04	-500.0	0	0.13	18.18	116.67	1.82	152.78	41.09	1.26	133.33	23.53	0.44	214.29	144.44	23.99	25.93	68.23	1.65	135.71	24.06	1.49	161.4	18.25	3.39	94.83	26.49	76	2.01	120.88	34.9
23Q3 (17)	8.93	29.8	17.19	7.26	39.88	22.84	1.06	-7.02	-7.83	0.02	100.0	0	0.02	0.0	0.0	0	0	0	0.05	150.0	150.0	0.01	0.0	0	0.04	-33.33	0.0	0	-100.0	0	0	0	0.01	-50.0	-66.67	0.11	10.0	57.14	0.72	10.77	16.13	0.54	14.89	8.0	0.14	-12.5	7.69	19.05	-21.48	-10.31	0.70	12.9	6.06	0.57	16.33	0.0	1.74	67.31	29.85	76	0.91	9.64	9.64
23Q2 (16)	6.88	5.85	5.68	5.19	2.77	1.76	1.14	-0.87	0.88	0.01	0	0.0	0.02	0.0	100.0	0	-100.0	0	0.02	0.0	-33.33	0.01	0	-50.0	0.06	100.0	50.0	0.01	0.0	0	0	0	0.02	0	-50.0	0.1	0.0	-16.67	0.65	62.5	66.67	0.47	46.88	38.24	0.16	100.0	100.0	24.26	14.27	24.92	0.62	47.62	40.91	0.49	68.97	68.97	1.04	147.62	50.72	76	0.83	33.87	40.68
23Q1 (15)	6.5	-39.25	17.97	5.05	-36.64	17.44	1.15	-23.33	12.75	0	-100.0	0	0.02	-33.33	100.0	0.01	0	0	0.02	0.0	-50.0	0	0	0	0.03	-25.0	200.0	0.01	0	0	0	0	0	0	100.0	0.1	66.67	233.33	0.4	-68.99	81.82	0.32	-68.63	68.42	0.08	-55.56	14.29	21.23	48.88	-28.2	0.42	-68.42	75.0	0.29	-76.98	38.1	0.42	-84.33	75.0	76	0.62	-58.39	47.62
22Q4 (14)	10.7	40.42	43.62	7.97	34.86	41.31	1.5	30.43	26.05	0.01	0	0	0.03	50.0	200.0	0	0	-100.0	0.02	0.0	-50.0	0	0	0	0.04	0.0	-20.0	0	0	0	0	0	0	-100.0	100.0	0.06	-14.29	0.0	1.29	108.06	89.71	1.02	104.0	85.45	0.18	38.46	38.46	14.26	-32.86	-22.42	1.33	101.52	82.19	1.26	121.05	96.88	2.68	100.0	35.35	76	1.49	79.52	69.32
22Q3 (13)	7.62	17.05	12.56	5.91	15.88	11.3	1.15	1.77	9.52	0	-100.0	0	0.02	100.0	100.0	0	0	-100.0	0.02	-33.33	-33.33	0	-100.0	-100.0	0.04	0.0	100.0	0	0	0	0	0	0.03	-25.0	0	0.07	-41.67	75.0	0.62	58.97	37.78	0.5	47.06	51.52	0.13	62.5	18.18	21.24	9.37	-9.96	0.66	50.0	50.0	0.57	96.55	50.0	1.34	94.2	7.2	76	0.83	40.68	29.69
22Q2 (12)	6.51	18.15	10.71	5.1	18.6	14.61	1.13	10.78	14.14	0.01	0	0.0	0.01	0.0	0.0	0	0	-100.0	0.03	-25.0	50.0	0.02	0	100.0	0.04	300.0	0.0	0	0	0	0	0	0.04	300.0	500.0	0.12	300.0	100.0	0.39	77.27	-20.41	0.34	78.95	-2.86	0.08	14.29	-38.46	19.42	-34.33	-27.83	0.44	83.33	-2.22	0.29	38.1	-23.68	0.69	187.5	-15.85	76	0.59	40.48	-13.24
22Q1 (11)	5.51	-26.04	5.15	4.3	-23.76	9.41	1.02	-14.29	0.99	0	0	-100.0	0.01	0.0	0.0	0	-100.0	-100.0	0.04	0.0	100.0	0	0	0	0.01	-80.0	-50.0	0	0	0	0	0	-0.02	-100.0	0	0.03	-50.0	0.0	0.22	-67.65	-33.33	0.19	-65.45	-32.14	0.07	-46.15	-12.5	29.57	60.88	20.89	0.24	-67.12	-33.33	0.21	-67.19	-36.36	0.24	-87.88	-33.33	76	0.42	-52.27	-20.75
21Q4 (10)	7.45	10.04	-8.92	5.64	6.21	-4.89	1.19	13.33	-7.03	0	0	-100.0	0.01	0.0	0.0	0.01	0.0	0.0	0.04	33.33	100.0	0	-100.0	0	0.05	150.0	150.0	0	0	0	0	0	-0.01	0	50.0	0.06	50.0	700.0	0.68	51.11	-28.42	0.55	66.67	-26.67	0.13	18.18	-18.75	18.38	-22.09	9.6	0.73	65.91	-25.51	0.64	68.42	-36.0	1.98	58.4	-27.21	76	0.88	37.5	-23.48
21Q3 (9)	6.77	15.14	20.89	5.31	19.33	22.92	1.05	6.06	7.14	0	-100.0	-100.0	0.01	0.0	0.0	0.01	0.0	0.0	0.03	50.0	50.0	0.01	0.0	0	0.02	-50.0	-33.33	0	0	0	0	0	0	100.0	100.0	0.04	-33.33	100.0	0.45	-8.16	40.62	0.33	-5.71	37.5	0.11	-15.38	37.5	23.59	-12.34	-9.02	0.44	-2.22	37.5	0.38	0.0	31.03	1.25	52.44	-28.16	76	0.64	-5.88	23.08
21Q2 (8)	5.88	12.21	-22.02	4.45	13.23	-18.05	0.99	-1.98	-9.17	0.01	0.0	0	0.01	0.0	0.0	0.01	0.0	0.0	0.02	0.0	0	0.01	0	0	0.04	100.0	0	0	0	0	0	0	-0.01	0	0	0.06	100.0	-33.33	0.49	48.48	-55.45	0.35	25.0	-59.77	0.13	62.5	-38.1	26.91	10.02	42.23	0.45	25.0	-60.53	0.38	15.15	-63.11	0.82	127.78	-42.25	76	0.68	28.3	-47.69
21Q1 (7)	5.24	-35.94	10.08	3.93	-33.73	10.39	1.01	-21.09	-4.72	0.01	0.0	0	0.01	0.0	-50.0	0.01	0.0	0.0	0.02	0.0	0	0	0	0	0.02	0.0	0	0	0	0	0	0	0	100.0	0	0.03	400.0	-70.0	0.33	-65.26	43.48	0.28	-62.67	33.33	0.08	-50.0	33.33	24.46	45.86	-1.69	0.36	-63.27	28.57	0.33	-67.0	135.71	0.36	-86.76	28.57	76	0.53	-53.91	23.26
20Q4 (6)	8.18	46.07	-4.22	5.93	37.27	0.51	1.28	30.61	-20.99	0.01	0.0	0	0.01	0.0	0	0.01	0.0	0	0.02	0.0	0	0	0	0	0.02	-33.33	0	0	0	0	0	0	-0.02	-100.0	0	-0.01	-150.0	-114.29	0.95	196.88	-12.04	0.75	212.5	-6.25	0.16	100.0	-33.33	16.77	-35.33	-25.47	0.98	206.25	-5.77	1.00	244.83	4.17	2.72	56.32	27.1	76	1.15	121.15	-9.45
20Q3 (5)	5.6	-25.73	-11.53	4.32	-20.44	-10.37	0.98	-10.09	-16.95	0.01	0	0	0.01	0.0	0	0.01	0.0	0	0.02	0	0	0	0	0	0.03	0	-57.14	0	0	0	0	0	-0.01	0	-150.0	0.02	-77.78	-66.67	0.32	-70.91	-17.95	0.24	-72.41	-22.58	0.08	-61.9	-11.11	25.93	37.05	16.12	0.32	-71.93	-20.0	0.29	-71.84	-12.12	1.74	22.54	58.18	76	0.52	-60.0	-10.34
20Q2 (4)	7.54	58.4	0.0	5.43	52.53	0.0	1.09	2.83	0.0	0	0	0.0	0.01	-50.0	0.0	0.01	0.0	0.0	0	0	0.0	0	0	0.0	0	0	0.0	0	0	0.0	0	0.0	0	0	0.0	0.09	-10.0	0.0	1.1	378.26	0.0	0.87	314.29	0.0	0.21	250.0	0.0	18.92	-23.95	0.0	1.14	307.14	0.0	1.03	635.71	0.0	1.42	407.14	0.0	76	1.3	202.33	0.0
20Q1 (3)	4.76	-44.26	0.0	3.56	-39.66	0.0	1.06	-34.57	0.0	0	0	0.0	0.02	0	0.0	0.01	0	0.0	0	0	0.0	0	0	0.0	0	0	0.0	0	0	0.0	0	0.0	0	0	0.0	0.1	42.86	0.0	0.23	-78.7	0.0	0.21	-73.75	0.0	0.06	-75.0	0.0	24.88	10.58	0.0	0.28	-73.08	0.0	0.14	-85.42	0.0	0.28	-86.92	0.0	76	0.43	-66.14	0.0
19Q4 (2)	8.54	34.91	0.0	5.9	22.41	0.0	1.62	37.29	0.0	0	0	0.0	0	0	0.0	0	0	0.0	0	0	0.0	0	0	0.0	0	-100.0	0.0	0	0	0.0	0	0.0	0	-100.0	0.0	0.07	16.67	0.0	1.08	176.92	0.0	0.8	158.06	0.0	0.24	166.67	0.0	22.50	0.76	0.0	1.04	160.0	0.0	0.96	190.91	0.0	2.14	94.55	0.0	76	1.27	118.97	0.0
19Q3 (1)	6.33	0.0	0.0	4.82	0.0	0.0	1.18	0.0	0.0	0	0.0	0.0	0	0.0	0.0	0	0.0	0.0	0	0.0	0.0	0	0.0	0.0	0.07	0.0	0.0	0	0.0	0.0	0.0	0.0	0.02	0.0	0.0	0.06	0.0	0.0	0.39	0.0	0.0	0.31	0.0	0.0	0.09	0.0	0.0	22.33	0.0	0.0	0.40	0.0	0.0	0.33	0.0	0.0	1.10	0.0	0.0	76	0.58	0.0	0.0