- 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) | -0.95 | -493.75 | 44.44 | -890219.00 | 0 | 86.53 | -954145.00 | 0 | 86.17 | -954298.00 | 0 | 86.16 | -954298.00 | 0 | 86.16 | -7.03 | -527.68 | 40.62 | -6.92 | -529.09 | 40.96 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 1.67 | 16.78 | 271.11 | 100.00 | 0.0 | -0.08 | -0.00 | 0 | 100.0 | 27891.80 | 0 | -85.8 |
| 24Q2 (19) | -0.16 | 83.16 | 92.92 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | -1.12 | 82.72 | 92.02 | -1.10 | 82.76 | 92.04 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 1.43 | -1.38 | -24.34 | 100.00 | -0.74 | -0.07 | -0.00 | 100.0 | 100.0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | -0.95 | -480.0 | -2275.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 100.0 | -6.48 | -532.0 | -2600.0 | -6.38 | -528.19 | -2558.33 | 0.00 | 0 | 0 | 0.00 | 0 | 100.0 | 1.45 | 3.57 | 20.83 | 100.74 | 9.33 | -2.85 | -0.74 | -109.47 | 79.93 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 0.25 | 114.62 | 115.06 | 0.00 | 100.0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 100.0 | 0 | 1.50 | 112.67 | 116.45 | 1.49 | 112.71 | 116.65 | 0.00 | 0 | 100.0 | 0.00 | 0 | -100.0 | 1.40 | 211.11 | 7.69 | 92.15 | -7.92 | -7.94 | 7.85 | 10387.96 | 8369.63 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | -1.71 | 24.34 | -167.06 | -6607330.00 | 0 | -6607430.0 | -6899420.00 | 0 | -7140139.33 | -6895750.00 | 0 | -7130438.12 | -6895750.00 | 0 | -7152625.67 | -11.84 | 15.61 | -206.28 | -11.72 | 15.2 | -208.12 | 0.00 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.45 | -76.19 | -82.56 | 100.08 | 0.01 | 0.15 | -0.08 | -9.77 | -197.79 | 196447.00 | 44011.53 | 7673610.94 |
| 23Q2 (15) | -2.26 | -5550.0 | 50.22 | 0.00 | -100.0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 100.0 | 0 | -14.03 | -5745.83 | 26.08 | -13.82 | -5658.33 | 24.81 | 0.00 | 0 | 100.0 | 28720.00 | 8476.6 | 28631.49 | 1.89 | 57.5 | -37.62 | 100.07 | -3.5 | 0.07 | -0.07 | 98.12 | -56.26 | -447.37 | -250.75 | -372908.33 |
| 23Q1 (14) | -0.04 | 97.59 | -100.7 | 100.00 | 0 | 0.0 | -379.76 | 0 | -488.46 | -371.48 | 0 | -479.91 | -371.48 | 0 | -487.04 | -0.24 | 97.37 | -100.99 | -0.24 | 97.32 | -101.02 | 0.00 | 100.0 | -100.0 | -342.86 | -436.34 | -450.29 | 1.20 | -7.69 | -65.71 | 103.70 | 3.61 | 3.7 | -3.70 | -3800.0 | 0 | 296.76 | 21146.81 | 20946.81 |
| 22Q4 (13) | -1.66 | -165.1 | -135.32 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | -9.12 | -181.87 | -129.85 | -8.95 | -182.56 | -129.91 | -0.09 | -181.82 | -130.0 | 101.94 | 5.11 | 3.11 | 1.30 | -49.61 | -41.44 | 100.09 | 0.17 | 0.13 | -0.09 | -221.65 | -382.53 | -1.41 | -155.08 | -202.92 |
| 22Q3 (12) | 2.55 | 156.17 | 0 | 100.00 | 0 | 0 | 96.63 | 0 | 0 | 96.71 | 0 | 0 | 96.41 | 0 | 0 | 11.14 | 158.69 | 0 | 10.84 | 158.98 | 0 | 0.11 | 161.11 | 0 | 96.98 | -2.98 | 0 | 2.58 | -14.85 | 0 | 99.92 | -0.08 | 0 | 0.08 | 275.41 | 0 | 2.56 | 2033.33 | 0 |
| 22Q2 (11) | -4.54 | -179.79 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | -18.98 | -178.27 | 0 | -18.38 | -178.01 | 0 | -0.18 | -172.0 | 0 | 99.96 | 2.13 | 0 | 3.03 | -13.43 | 0 | 100.00 | 0.0 | 0 | -0.04 | 0 | 0 | 0.12 | -91.49 | 0 |
| 22Q1 (10) | 5.69 | 21.06 | 0 | 100.00 | -0.65 | 0 | 97.76 | -0.91 | 0 | 97.78 | -0.93 | 0 | 95.98 | -2.82 | 0 | 24.25 | -20.62 | 0 | 23.56 | -21.26 | 0 | 0.25 | -16.67 | 0 | 97.88 | -1.0 | 0 | 3.50 | 57.66 | 0 | 100.00 | 0.03 | 0 | 0.00 | -100.0 | 0 | 1.41 | 2.92 | 0 |
| 21Q4 (9) | 4.70 | 0 | 0 | 100.65 | 0 | 0 | 98.66 | 0 | 0 | 98.70 | 0 | 0 | 98.77 | 0 | 0 | 30.55 | 0 | 0 | 29.92 | 0 | 0 | 0.30 | 0 | 0 | 98.87 | 0 | 0 | 2.22 | 0 | 0 | 99.97 | 0 | 0 | 0.03 | 0 | 0 | 1.37 | 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) | -3.32 | 0 | -108713.00 | 0 | -115943.00 | 0 | 450.00 | 41463.64 | -115144.00 | 0 | -115125.00 | 0 | -21.61 | 0 | -21.31 | 0 | 0.00 | 0 | -128650.00 | 0 | 1.40 | 7.69 | 100.70 | 1.04 | -0.70 | 0 | 0.00 | 0 | 4600.62 | 53271.46 |
| 2022 (9) | 1.26 | -72.0 | 100.00 | 0.45 | 86.45 | -10.16 | 1.08 | 177.62 | 86.76 | -9.81 | 78.55 | -15.23 | 7.44 | -74.57 | 7.32 | -74.46 | 0.09 | -70.97 | 87.89 | -9.04 | 1.30 | -41.44 | 99.66 | -0.34 | 0.34 | 0 | 0.00 | 0 | 8.62 | 378.89 |
| 2021 (8) | 4.50 | -66.74 | 99.55 | -0.45 | 96.23 | 2.59 | 0.39 | 111.99 | 96.20 | 2.62 | 92.66 | -0.75 | 29.26 | -70.9 | 28.66 | -70.92 | 0.31 | -70.75 | 96.62 | 2.86 | 2.22 | 12.12 | 100.00 | -0.05 | -0.03 | 0 | 0.00 | 0 | 1.80 | 1.12 |
| 2020 (7) | 13.53 | 0 | 100.00 | 0 | 93.80 | 0 | 0.18 | -98.73 | 93.74 | 0 | 93.36 | 0 | 100.56 | 0 | 98.55 | 0 | 1.06 | 0 | 93.93 | 0 | 1.98 | -13.16 | 100.05 | 0.86 | -0.07 | 0 | 0.00 | 0 | 1.78 | -93.81 |
| 2019 (6) | -0.82 | 0 | -399.35 | 0 | -484.22 | 0 | 14.47 | 0 | -488.13 | 0 | -488.28 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | -473.68 | 0 | 2.28 | 0 | 99.19 | 0 | 0.81 | 0 | 0.00 | 0 | 28.76 | 0 |
