Chegg Inc
CHGG1.580USD
+0.090+6.04%
收盤 07/25, 16:00（美東）報價延遲15分鐘
USD0.000盤後交易 (美東)
166.50M總市值
虧損本益比TTM
單季報
單季報+年報
單季報
年報
YOY
隱藏空白列
FY2025Q1
FY2024Q4
FY2024Q3
FY2024Q2
FY2024Q1
FY2023Q4
FY2023Q3
FY2023Q2
FY2023Q1
FY2022Q4
FY2022Q3
FY2022Q2
FY2022Q1
FY2021Q4
FY2021Q3
FY2021Q2
FY2021Q1
FY2020Q4
FY2020Q3
FY2020Q2
FY2020Q1
FY2019Q4
FY2019Q3
FY2019Q2
FY2019Q1
FY2018Q4
FY2018Q3
FY2018Q2
FY2018Q1
FY2017Q4
FY2017Q3
FY2017Q2
FY2017Q1
FY2016Q4
FY2016Q3
FY2016Q2
FY2016Q1
FY2015Q4
FY2015Q3
FY2015Q2
FY2015Q1
FY2014Q4
FY2014Q3
FY2014Q2
FY2014Q1
FY2013Q4
FY2013Q3
FY2013Q2
FY2013Q1
FY2012Q4
FY2012Q3
FY2012Q2
FY2012Q1
營業總收入
-30.38%121.39M
-23.67%143.48M
-13.47%136.59M
-10.78%163.15M
-7.06%174.35M
-8.39%187.99M
-4.18%157.85M
-6.09%182.85M
-7.24%187.60M
-1.10%205.19M
-4.19%164.74M
-1.89%194.72M
1.95%202.24M
0.85%207.47M
11.64%171.94M
29.72%198.48M
50.75%198.38M
63.92%205.72M
63.59%154.02M
63.01%153.01M
35.09%131.59M
31.18%125.50M
26.82%94.15M
26.46%93.86M
26.59%97.41M
30.16%95.68M
18.51%74.24M
31.79%74.22M
22.92%76.95M
16.57%73.51M
-12.20%62.64M
6.19%56.32M
-6.08%62.60M
-7.48%63.06M
-12.23%71.34M
-20.91%53.04M
-21.47%66.65M
-19.27%68.15M
-0.30%81.29M
3.98%67.06M
14.09%84.87M
9.47%84.42M
32.39%81.53M
15.46%64.49M
21.93%74.39M
12.94%77.12M
17.08%61.59M
27.18%55.86M
25.72%61.02M
--68.28M
--52.60M
--43.92M
--48.53M
營業收入
-30.38%121.39M
-23.67%143.48M
-13.47%136.59M
-10.78%163.15M
-7.06%174.35M
-8.39%187.99M
-4.18%157.85M
-6.09%182.85M
-7.24%187.60M
-1.10%205.19M
-4.19%164.74M
-1.89%194.72M
1.95%202.24M
0.85%207.47M
11.64%171.94M
29.72%198.48M
50.75%198.38M
63.92%205.72M
63.59%154.02M
63.01%153.01M
35.09%131.59M
31.18%125.50M
26.82%94.15M
26.46%93.86M
26.59%97.41M
30.16%95.68M
18.51%74.24M
31.79%74.22M
22.92%76.95M
16.57%73.51M
-12.20%62.64M
6.19%56.32M
-6.08%62.60M
-7.48%63.06M
-12.23%71.34M
-20.91%53.04M
-21.47%66.65M
-19.27%68.15M
-0.30%81.29M
3.98%67.06M
14.09%84.87M
9.47%84.42M
32.39%81.53M
15.46%64.49M
21.93%74.39M
12.94%77.12M
17.08%61.59M
27.18%55.86M
25.72%61.02M
--68.28M
--52.60M
--43.92M
--48.53M
主營業務成本
16.08%53.97M
-1.67%45.04M
-46.38%43.41M
-4.62%45.22M
-5.40%46.50M
-10.93%45.80M
79.10%80.96M
3.78%47.41M
-10.77%49.15M
-7.69%51.42M
-32.64%45.20M
-24.75%45.68M
-22.83%55.09M
-2.49%55.71M
7.59%67.10M
39.48%60.71M
68.40%71.38M
118.36%57.13M
181.40%62.37M
112.13%43.52M
81.66%42.39M
18.55%26.16M
11.28%22.16M
15.37%20.52M
15.38%23.34M
13.87%22.07M
-10.91%19.92M
4.35%17.78M
-5.48%20.22M
-5.79%19.38M
-42.23%22.36M
-20.39%17.04M
-45.03%21.40M
-22.02%20.57M
-37.30%38.70M
-40.96%21.41M
-40.57%38.92M
-31.70%26.38M
-9.61%61.72M
-6.06%36.26M
0.01%65.49M
2.79%38.62M
16.87%68.28M
30.36%38.60M
32.42%65.48M
30.14%37.57M
17.16%58.42M
14.37%29.61M
20.49%49.45M
--28.87M
--49.87M
--25.89M
--41.04M
營業費用
-17.74%145.47M
-11.25%155.04M
-23.12%161.06M
-20.67%159.90M
-7.92%176.84M
-10.74%174.70M
18.92%209.51M
9.61%201.55M
-2.20%192.05M
11.22%195.72M
2.68%176.17M
12.32%183.88M
8.13%196.37M
12.44%175.97M
6.03%171.58M
28.05%163.71M
41.53%181.60M
44.35%156.50M
63.16%161.82M
46.95%127.85M
30.38%128.31M
23.49%108.42M
17.16%99.18M
16.13%87.00M
24.03%98.41M
24.58%87.80M
14.81%84.65M
21.74%74.92M
10.20%79.35M
9.42%70.47M
-12.32%73.74M
-3.48%61.54M
-13.24%72.00M
0.28%64.40M
-20.40%84.10M
-13.67%63.76M
-27.71%82.99M
-20.01%64.22M
-9.08%105.66M
-2.52%73.85M
13.03%114.81M
-4.17%80.28M
30.73%116.21M
36.12%75.76M
27.82%101.57M
49.69%83.78M
9.95%88.89M
6.54%55.65M
10.17%79.46M
--55.97M
--80.85M
--52.24M
--72.13M
研發費用
-35.93%28.47M
-28.86%32.53M
-12.32%40.51M
-21.38%41.57M
-5.27%44.44M
-1.28%45.72M
1.71%46.20M
0.75%52.87M
-10.51%46.91M
-3.16%46.32M
4.99%45.43M
26.17%52.48M
13.62%52.41M
1.87%47.83M
-1.75%43.27M
3.02%41.59M
16.67%46.13M
21.71%46.95M
20.85%44.04M
25.91%40.37M
20.95%39.54M
15.16%38.57M
25.47%36.44M
22.30%32.06M
28.04%32.69M
46.59%33.49M
46.13%29.05M
31.76%26.22M
32.28%25.53M
33.63%22.85M
22.38%19.88M
24.11%19.90M
13.82%19.30M
19.45%17.10M
3.68%16.24M
20.84%16.03M
5.04%16.96M
15.56%14.31M
16.12%15.66M
8.85%13.27M
42.61%16.14M
-1.64%12.39M
34.91%13.49M
24.39%12.19M
18.50%11.32M
25.89%12.59M
-0.08%10.00M
-4.18%9.80M
5.22%9.55M
--10.00M
--10.01M
--10.23M
--9.08M
折舊攤銷及損耗
63.02%32.09M
-6.72%19.38M
-65.61%19.57M
-25.59%19.71M
-22.93%19.69M
-19.18%20.77M
154.39%56.92M
21.91%26.48M
17.14%25.54M
-7.97%25.70M
39.09%22.37M
41.61%21.73M
46.88%21.81M
-4.40%27.93M
21.37%16.09M
44.85%15.34M
60.62%14.85M
182.76%29.21M
78.26%13.25M
48.15%10.59M
36.23%9.24M
66.63%10.33M
24.62%7.43M
31.22%7.15M
30.06%6.79M
23.11%6.20M
12.40%5.97M
15.82%5.45M
18.87%5.22M
3.13%5.04M
-5.48%5.31M
-24.31%4.70M
-37.95%4.39M
-46.02%4.88M
-53.70%5.62M
-61.26%6.21M
-60.37%7.07M
-48.68%9.05M
-31.82%12.13M
-15.72%16.04M
-13.77%17.85M
-12.62%17.63M
5.13%17.79M
11.62%19.04M
6.72%20.70M
--20.17M
--16.92M
--17.05M
21.25%19.39M
----
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--15.99M
營業利潤
-866.76%-24.08M
-186.98%-11.56M
52.63%-24.47M
117.39%3.25M
43.97%-2.49M
40.26%13.29M
-351.72%-51.65M
-272.42%-18.70M
-175.66%-4.45M
-69.92%9.47M
-3267.59%-11.44M
-68.82%10.84M
-64.98%5.88M
-36.01%31.50M
104.63%361.00K
38.19%34.77M
412.18%16.78M
188.06%49.22M
-55.14%-7.80M
266.67%25.16M
425.97%3.28M
116.80%17.09M
51.72%-5.03M
1085.92%6.86M
58.13%-1.00M
159.67%7.88M
6.13%-10.42M
86.67%-696.00K
74.47%-2.40M
325.48%3.04M
13.03%-11.10M
51.28%-5.22M
42.46%-9.40M
-134.22%-1.35M
47.65%-12.76M
-57.93%-10.72M
45.42%-16.34M
-4.82%3.93M
29.73%-24.37M
39.74%-6.79M
-10.14%-29.93M
162.00%4.13M
-26.99%-34.68M
-5648.77%-11.26M
-47.32%-27.18M
-154.13%-6.66M
3.33%-27.31M
102.44%203.00K
21.80%-18.45M
--12.31M
---28.25M
---8.32M
---23.59M
淨非營業利息收入（費用）
利息收入
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36.16%7.06M
125.58%8.43M
424.51%10.66M
662.56%11.26M
294.30%5.18M
151.65%3.74M
9.78%2.03M
-27.92%1.48M
--1.31M
--1.48M
--1.85M
--2.05M
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利息費用
-28.15%467.00K
-4.10%631.00K
-10.23%658.00K
-41.56%651.00K
-48.74%650.00K
-49.46%658.00K
-51.93%733.00K
-31.06%1.11M
-20.60%1.27M
-20.27%1.30M
-6.61%1.52M
-5.00%1.62M
-17.21%1.60M
-92.57%1.63M
-90.65%1.63M
-87.33%1.70M
-85.63%1.93M
62.11%21.98M
28.93%17.47M
-0.66%13.43M
217.27%13.43M
259.70%13.56M
259.17%13.55M
268.83%13.51M
21060.00%4.23M
20838.89%3.77M
19752.63%3.77M
20255.56%3.66M
5.26%20.00K
-10.00%18.00K
-36.67%19.00K
-70.49%18.00K
-68.33%19.00K
-69.23%20.00K
-50.82%30.00K
1.67%61.00K
-1.64%60.00K
4.84%65.00K
-8.96%61.00K
-52.76%60.00K
0.00%61.00K
-60.26%62.00K
--67.00K
--127.00K
--61.00K
--156.00K
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出售證券收益
----
97.91%-44.00K
----
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--3.80M
78.23%-2.11M
--0.00
--0.00
-100.00%0.00
---9.68M
-100.00%0.00
--0.00
-13.30%4.63M
--0.00
--7.16M
--0.00
--5.34M
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特殊收入（費用）
---4.92M
--3.75M
-862.81%-197.82M
-1007.93%-488.26M
----
100.00%0.00
-72.27%25.93M
1636.49%53.78M
----
66.04%-1.80M
--93.52M
---3.50M
99.41%-500.00K
-430.00%-5.30M
100.00%0.00
100.00%0.00
---85.30M
---1.00M
-47400.00%-13.30M
-6495.74%-3.10M
100.00%0.00
100.00%0.00
-64.71%-28.00K
-213.33%-47.00K
90.00%-22.00K
-1304.17%-337.00K
73.44%-17.00K
74.58%-15.00K
75.56%-220.00K
-119.20%-24.00K
-164.00%-64.00K
-138.31%-59.00K
-2145.45%-900.00K
108.07%125.00K
129.24%100.00K
133.19%154.00K
101.75%44.00K
-1448.00%-1.55M
---342.00K
7.20%-464.00K
-2414.00%-2.51M
---100.00K
--0.00
---500.00K
---100.00K
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-固定資產出售收益
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--0.00
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--0.00
--0.00
--0.00
-100.00%0.00
-100.00%0.00
100.00%0.00
-100.00%0.00
374.23%4.77M
-91.23%147.00K
-394.06%-2.67M
189.61%2.19M
-75.99%1.00M
230.10%1.68M
-55.53%909.00K
-215.22%-2.44M
149.40%4.18M
29.41%-1.29M
-14.94%2.04M
227.07%2.12M
-26.37%1.68M
19.91%-1.83M
-31.07%2.40M
-382.57%-1.67M
185.95%2.28M
---2.28M
--3.49M
--591.00K
--797.00K
其他非經營性收入（費用）
86.20%13.00M
3346.49%6.38M
8819.54%7.59M
2244.28%7.12M
758.55%6.98M
-31.99%185.00K
-4450.00%-87.00K
-48.88%-332.00K
984.00%813.00K
260.95%272.00K
-92.59%2.00K
-423.19%-223.00K
-89.36%75.00K
-107.39%-169.00K
-98.92%27.00K
-97.87%69.00K
-85.79%705.00K
-58.36%2.29M
-67.80%2.50M
-38.32%3.24M
216.53%4.96M
316.06%5.49M
541.11%7.75M
487.58%5.25M
177.84%1.57M
160.36%1.32M
363.22%1.21M
10033.33%894.00K
383.42%564.00K
435.76%507.00K
276.35%261.00K
85.71%-9.00K
-406.15%-199.00K
-15000.00%-151.00K
-274.12%-148.00K
-212.50%-63.00K
-14.47%65.00K
-101.61%-1.00K
-84.29%85.00K
-64.10%56.00K
-36.67%76.00K
-98.14%62.00K
119.05%541.00K
128.31%156.00K
140.40%120.00K
737.74%3.33M
-415.21%-2.84M
-2067.86%-551.00K
-230.84%-297.00K
---522.00K
--901.00K
--28.00K
--227.00K
稅前利潤
-315.63%-16.47M
-111.84%-2.10M
-1089.12%-215.36M
-1180.39%-478.54M
20.07%7.64M
725.27%17.77M
-121.48%-18.11M
487.75%44.29M
-36.12%6.36M
-91.63%2.15M
1039.47%84.30M
-78.46%7.54M
115.97%9.96M
-9.88%25.71M
120.51%7.40M
194.62%34.99M
-1101.27%-62.36M
216.24%28.53M
-232.36%-36.07M
921.30%11.88M
-40.60%-5.19M
77.06%9.02M
16.48%-10.85M
58.46%-1.45M
-77.84%-3.69M
45.57%5.09M
-19.03%-13.00M
34.43%-3.48M
63.92%-2.08M
381.12%3.50M
29.60%-10.92M
37.53%-5.31M
62.36%-5.75M
-131.16%-1.25M
34.78%-15.51M
12.39%-8.50M
45.89%-15.29M
45.68%4.00M
26.06%-23.78M
-0.92%-9.70M
-10.59%-28.25M
151.59%2.74M
-10.71%-32.16M
-200.31%-9.61M
-44.80%-25.54M
-163.91%-5.32M
-15.99%-29.05M
64.47%-3.20M
24.22%-17.64M
--8.32M
---25.05M
---9.01M
---23.28M
所得稅
-88.83%1.01M
-50.38%4.02M
-1683.14%-2.72M
602.94%138.34M
116.93%9.06M
2646.78%8.10M
100.10%172.00K
32701.67%19.68M
-0.97%4.18M
-78.99%295.00K
-22491.43%-167.26M
-97.30%60.00K
49.49%4.22M
-43.50%1.40M
-29.92%747.00K
72.88%2.23M
440.42%2.82M
209.85%2.48M
71.11%1.07M
120.75%1.29M
-16.61%522.00K
418.25%802.00K
-12.62%623.00K
36.21%583.00K
15.71%626.00K
-511.76%-252.00K
19.23%713.00K
-40.22%428.00K
-16.38%541.00K
-74.92%61.20K
7.94%598.00K
40.67%716.00K
61.75%647.00K
-33.33%244.00K
42.42%554.00K
18.37%509.00K
36.05%400.00K
-65.31%366.00K
38.43%389.00K
131.46%430.00K
35.48%294.00K
955.00%1.05M
37.07%281.00K
-999.34%-1.37M
17.30%217.00K
-49.75%100.00K
9.63%205.00K
128.41%152.00K
3.93%185.00K
--199.00K
--187.00K
---535.00K
--178.00K
除稅後利潤
-1131.27%-17.48M
-163.37%-6.13M
-1063.04%-212.64M
-2606.44%-616.88M
-164.96%-1.42M
420.18%9.66M
-107.27%-18.28M
229.21%24.61M
-61.93%2.19M
-92.36%1.86M
3682.32%251.56M
-77.18%7.48M
108.81%5.74M
-6.67%24.31M
117.91%6.65M
209.42%32.76M
-1040.89%-65.18M
216.86%26.04M
-223.60%-37.14M
621.88%10.59M
-32.31%-5.71M
53.71%8.22M
16.28%-11.48M
48.09%-2.03M
-65.00%-4.32M
55.49%5.35M
-19.04%-13.71M
35.12%-3.91M
59.12%-2.62M
330.95%3.44M
28.31%-11.52M
33.12%-6.03M
59.19%-6.40M
-141.02%-1.49M
33.53%-16.06M
11.08%-9.01M
45.05%-15.69M
115.05%3.63M
25.50%-24.17M
-22.86%-10.13M
-10.80%-28.54M
131.16%1.69M
-10.89%-32.44M
-145.93%-8.25M
-44.51%-25.76M
-166.71%-5.42M
-15.94%-29.25M
60.43%-3.35M
24.01%-17.82M
--8.12M
---25.23M
---8.47M
---23.46M
持續經營利潤
-1131.27%-17.48M
-163.37%-6.13M
-1063.04%-212.64M
-2606.44%-616.88M
-164.96%-1.42M
420.18%9.66M
-107.27%-18.28M
229.21%24.61M
-61.93%2.19M
-92.36%1.86M
3682.32%251.56M
-77.18%7.48M
108.81%5.74M
-6.67%24.31M
117.91%6.65M
209.42%32.76M
-1040.89%-65.18M
216.86%26.04M
-223.60%-37.14M
621.88%10.59M
-32.31%-5.71M
53.71%8.22M
16.28%-11.48M
48.09%-2.03M
-65.00%-4.32M
55.49%5.35M
-19.04%-13.71M
35.12%-3.91M
59.12%-2.62M
330.95%3.44M
28.31%-11.52M
33.12%-6.03M
59.19%-6.40M
-141.02%-1.49M
33.53%-16.06M
11.08%-9.01M
45.05%-15.69M
115.05%3.63M
25.50%-24.17M
-22.86%-10.13M
-10.80%-28.54M
131.16%1.69M
-10.89%-32.44M
-145.93%-8.25M
-44.51%-25.76M
-166.71%-5.42M
-15.94%-29.25M
60.43%-3.35M
24.01%-17.82M
--8.12M
---25.23M
---8.47M
---23.46M
反常淨利潤
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--0.00
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-100.00%0.00
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--220.20K
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歸属于母公司的淨利潤
-1131.27%-17.48M
-163.37%-6.13M
-1063.04%-212.64M
-2606.44%-616.88M
-164.96%-1.42M
420.18%9.66M
-107.27%-18.28M
229.21%24.61M
-61.93%2.19M
-92.36%1.86M
3682.32%251.56M
-77.18%7.48M
108.81%5.74M
-6.67%24.31M
117.91%6.65M
209.42%32.76M
-1040.89%-65.18M
216.86%26.04M
-223.60%-37.14M
621.88%10.59M
-32.31%-5.71M
53.71%8.22M
16.28%-11.48M
48.09%-2.03M
-65.00%-4.32M
46.13%5.35M
-19.04%-13.71M
35.12%-3.91M
59.12%-2.62M
345.74%3.66M
28.31%-11.52M
33.12%-6.03M
59.19%-6.40M
-141.02%-1.49M
33.53%-16.06M
11.08%-9.01M
45.05%-15.69M
115.05%3.63M
25.50%-24.17M
-22.86%-10.13M
-10.80%-28.54M
101.56%1.69M
-10.89%-32.44M
-145.93%-8.25M
-44.51%-25.76M
-1429.73%-107.97M
-15.94%-29.25M
60.43%-3.35M
24.01%-17.82M
--8.12M
---25.23M
---8.47M
---23.46M
優先股派息
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--102.56M
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歸屬普通股東的淨利潤
-1131.27%-17.48M
-163.37%-6.13M
-1063.04%-212.64M
-2606.44%-616.88M
-164.96%-1.42M
420.18%9.66M
-107.27%-18.28M
229.21%24.61M
-61.93%2.19M
-92.36%1.86M
3682.32%251.56M
-77.18%7.48M
108.81%5.74M
-6.67%24.31M
117.91%6.65M
209.42%32.76M
-1040.89%-65.18M
216.86%26.04M
-223.60%-37.14M
621.88%10.59M
-32.31%-5.71M
53.71%8.22M
16.28%-11.48M
48.09%-2.03M
-65.00%-4.32M
46.13%5.35M
-19.04%-13.71M
35.12%-3.91M
59.12%-2.62M
345.74%3.66M
28.31%-11.52M
33.12%-6.03M
59.19%-6.40M
-141.02%-1.49M
33.53%-16.06M
11.08%-9.01M
45.05%-15.69M
115.05%3.63M
25.50%-24.17M
-22.86%-10.13M
-10.80%-28.54M
101.56%1.69M
-10.89%-32.44M
-145.93%-8.25M
-44.51%-25.76M
-1429.73%-107.97M
-15.94%-29.25M
60.43%-3.35M
24.01%-17.82M
--8.12M
---25.23M
---8.47M
---23.46M
基本每股收益
-1098.70%-0.17
-166.10%-0.06
-1194.07%-2.05
-2981.93%-6.01
-178.49%-0.01
499.86%0.09
-107.94%-0.16
252.34%0.21
-59.33%0.02
-91.32%0.01
4240.44%1.99
-74.14%0.06
108.96%0.04
-15.66%0.17
115.61%0.05
167.77%0.23
-939.73%-0.49
197.67%0.20
-207.95%-0.29
600.59%0.09
-26.14%-0.05
46.06%0.07
20.40%-0.10
50.74%-0.02
-56.74%-0.04
38.42%0.05
-7.43%-0.12
45.31%-0.03
65.77%-0.02
306.21%0.03
36.64%-0.11
36.37%-0.06
60.82%-0.07
-139.45%-0.02
35.98%-0.18
14.70%-0.10
47.71%-0.18
105.07%0.04
28.92%-0.28
-17.86%-0.12
-7.39%-0.34
101.61%0.02
-14.38%-0.39
-155.15%-0.10
-51.79%-0.31
-1429.71%-1.25
-15.94%-0.34
60.44%-0.04
24.01%-0.21
--0.09
---0.29
---0.10
---0.27
稀釋每股收益
-1098.70%-0.17
37.56%-0.06
-1194.07%-2.05
-5305.75%-6.01
-178.85%-0.01
-549.47%-0.09
-112.85%-0.16
-291.49%-0.11
-59.18%0.02
-87.74%0.02
2619.17%1.23
-70.17%0.06
108.88%0.04
-15.66%0.17
115.41%0.05
146.11%0.19
-939.73%-0.49
197.67%0.20
-207.95%-0.29
563.17%0.08
-26.14%-0.05
46.06%0.07
20.40%-0.10
50.74%-0.02
-56.74%-0.04
38.42%0.05
-7.43%-0.12
45.31%-0.03
65.77%-0.02
306.21%0.03
36.64%-0.11
36.37%-0.06
60.82%-0.07
-139.45%-0.02
35.98%-0.18
14.70%-0.10
47.71%-0.18
105.07%0.04
28.92%-0.28
-17.86%-0.12
-7.39%-0.34
101.61%0.02
-14.38%-0.39
-155.15%-0.10
-51.79%-0.31
-1429.71%-1.25
-15.94%-0.34
60.44%-0.04
24.01%-0.21
--0.09
---0.29
---0.10
---0.27
每股派息
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--0.00
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--0.00
--0.00
--0.00
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--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
--0.00
貨幣單位
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審計意見
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