- 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) | -0.22 | -340.0 | -833.33 | 65.15 | 0 | -34.85 | -167.29 | 0 | 90.11 | -352.69 | 0 | -367.7 | -261.61 | 0 | -220.84 | -0.61 | -335.71 | -274.29 | -0.60 | -328.57 | -330.77 | 0.00 | 0 | 0 | -333.33 | 0 | -266.66 | 2.27 | -18.64 | -93.82 | 47.62 | 122.41 | 103.4 | 52.38 | -83.24 | -96.51 | 90.92 | 0 | -86.16 |
| 24Q2 (19) | -0.05 | -126.32 | 70.59 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | -0.14 | -120.29 | 93.07 | -0.14 | -121.21 | 90.54 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 2.79 | -9.12 | -92.44 | -212.50 | -73.86 | -200.66 | 312.50 | 40.62 | 381.25 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.19 | -97.34 | 165.52 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.69 | -98.83 | 121.04 | 0.66 | -98.67 | 123.83 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 3.07 | -63.8 | -91.33 | -122.22 | -216.88 | -229.86 | 222.22 | 4965.5 | 3677.78 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 7.15 | 23733.33 | 8837.5 | 100.00 | 0.0 | 0.0 | 92.76 | 105.49 | 107.73 | 88.78 | -32.61 | 107.99 | 86.97 | -59.83 | -83.73 | 58.76 | 16688.57 | 6979.52 | 49.60 | 18976.92 | 5875.9 | 0.57 | 0 | 0 | 89.10 | -55.45 | 111.14 | 8.48 | -76.92 | 440.13 | 104.57 | 107.47 | -5.89 | -4.57 | -100.3 | 58.89 | 6.03 | -99.08 | -98.89 |
| 23Q3 (16) | 0.03 | 117.65 | 114.29 | 100.00 | 0 | 0 | -1690.75 | 0 | 0 | 131.75 | 0 | 0 | 216.50 | 0 | 0 | 0.35 | 117.33 | 114.96 | 0.26 | 117.57 | 111.26 | 0.00 | 0 | 0 | 200.00 | 0 | 0 | 36.74 | -0.46 | 2987.39 | -1400.00 | -763.16 | -1300.0 | 1500.00 | 1450.0 | 6100.0 | 657.13 | 0 | 0 |
| 23Q2 (15) | -0.17 | 41.38 | -325.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | -2.02 | 38.41 | -369.77 | -1.48 | 46.57 | -252.38 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 36.91 | 4.27 | 2900.81 | 211.11 | 124.31 | -64.81 | -111.11 | -1988.89 | 77.78 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.29 | -462.5 | -70.59 | 0.00 | -100.0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 100.0 | 0 | 0.00 | -100.0 | 0 | -3.28 | -495.18 | -76.34 | -2.77 | -433.73 | -49.73 | 0.00 | 0 | 0 | 0.00 | 100.0 | 0 | 35.40 | 2154.78 | 4816.67 | 94.12 | -15.29 | -5.88 | 5.88 | 152.94 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.08 | 138.1 | 0 | 100.00 | 0 | 0 | -1199.50 | 0 | 0 | -1110.63 | 0 | 0 | 534.63 | 0 | 0 | 0.83 | 135.47 | 0 | 0.83 | 135.93 | 0 | 0.00 | 0 | 0 | -800.00 | 0 | 0 | 1.57 | 31.93 | 0 | 111.11 | -4.76 | 0 | -11.11 | 55.56 | 0 | 543.00 | 0 | 0 |
| 22Q3 (12) | -0.21 | -425.0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | -2.34 | -444.19 | 0 | -2.31 | -450.0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 1.19 | -3.25 | 0 | 116.67 | -80.56 | 0 | -25.00 | 95.0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.04 | 76.47 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | -0.43 | 76.88 | 0 | -0.42 | 77.3 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 1.23 | 70.83 | 0 | 600.00 | 500.0 | 0 | -500.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.17 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | -1.86 | 0 | 0 | -1.85 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.72 | 0 | 0 | 100.00 | 0 | 0 | -0.00 | 0 | 0 | 0.00 | 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) | 6.71 | 0 | 100.00 | 0.0 | 82.15 | 0 | 0.64 | -99.79 | 83.34 | 0 | 81.53 | 0 | 54.21 | 0 | 51.17 | 0 | 0.63 | 0 | 84.22 | 0 | 8.48 | 440.13 | 98.72 | -30.69 | 1.53 | 0 | 0.00 | 0 | 9.14 | -99.59 |
| 2022 (9) | -0.35 | 0 | 100.00 | 0 | -5815.88 | 0 | 300.00 | 0 | -4067.25 | 0 | -2483.88 | 0 | -3.79 | 0 | -3.74 | 0 | 0.00 | 0 | -2900.00 | 0 | 1.57 | 50.96 | 142.42 | -1.99 | -42.42 | 0 | 0.00 | 0 | 2220.25 | 0 |
| 2021 (8) | -1.13 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | -11.34 | 0 | -11.23 | 0 | 0.00 | 0 | 0.00 | 0 | 1.04 | 15.56 | 145.31 | 21.52 | -45.31 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2020 (7) | -2.86 | 0 | 100.00 | 0 | -28460.80 | 0 | 300.00 | 0 | -23799.50 | 0 | -23799.50 | 0 | -36.17 | 0 | -35.70 | 0 | 0.00 | 0 | -14000.00 | 0 | 0.90 | -65.12 | 119.58 | 33.3 | -19.58 | 0 | 0.00 | 0 | 2762.67 | 0 |
| 2019 (6) | -1.94 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | -30.19 | 0 | -28.94 | 0 | 0.00 | 0 | 0.00 | 0 | 2.58 | -53.18 | 89.71 | -31.77 | 10.29 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2018 (5) | -1.96 | 0 | 100.00 | 0.0 | -14188.60 | 0 | 100.00 | 0.0 | -10753.60 | 0 | -10753.60 | 0 | -38.48 | 0 | -36.35 | 0 | 0.00 | 0 | -5200.00 | 0 | 5.51 | -48.26 | 131.48 | 31.48 | -31.48 | 0 | 0.00 | 0 | 1896.20 | 95.89 |
| 2017 (4) | -1.37 | 0 | 100.00 | 0 | -3451.00 | 0 | 100.00 | 0 | -3448.83 | 0 | -3448.83 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | -1900.00 | 0 | 10.65 | 0 | 100.00 | 0 | -0.00 | 0 | 0.00 | 0 | 968.00 | 0 |
