資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2023 (10) | 3.78 | -5.74 | 5.8 | 56.76 | 0.13 | 0.0 | 0 | 0 | 21.5 | 10.82 | 1.98 | -43.75 | 3.75 | -3.1 | 17.44 | -12.57 | 7.05 | -9.62 | 0.06 | 0.0 | 0.13 | -48.0 | 0.05 | 25.0 | 10.1 | 0.0 | 2.59 | 16.14 | 0.19 | 0.0 | 6.63 | -5.56 | 9.4 | -0.42 | 0 | 0 | 6.63 | -5.56 | 0.00 | 0 |
2022 (9) | 4.01 | -3.84 | 3.7 | -15.91 | 0.13 | 0.0 | 0 | 0 | 19.4 | 8.99 | 3.52 | 79.59 | 3.87 | 10.57 | 19.95 | 1.45 | 7.8 | 21.88 | 0.06 | -14.29 | 0.25 | -34.21 | 0.04 | -20.0 | 10.1 | 0.0 | 2.23 | 9.31 | 0.19 | 0.0 | 7.02 | 33.71 | 9.44 | 26.2 | 0 | 0 | 7.02 | 33.71 | 0.00 | 0 |
2021 (8) | 4.17 | 56.77 | 4.4 | 15.79 | 0.13 | -75.0 | 0 | 0 | 17.8 | 1.42 | 1.96 | 7.1 | 3.5 | -6.42 | 19.66 | -7.73 | 6.4 | -11.85 | 0.07 | 0.0 | 0.38 | -24.0 | 0.05 | 66.67 | 10.1 | 0.0 | 2.04 | 10.27 | 0.19 | 0.0 | 5.25 | 5.21 | 7.48 | 6.55 | 0 | 0 | 5.25 | 5.21 | 0.00 | 0 |
2020 (7) | 2.66 | -32.14 | 3.8 | 15.15 | 0.52 | 0.0 | 0 | 0 | 17.55 | -0.4 | 1.83 | -15.67 | 3.74 | 1.91 | 21.31 | 2.31 | 7.26 | 33.7 | 0.07 | 0.0 | 0.5 | -3.85 | 0.03 | 0.0 | 10.1 | 0.0 | 1.85 | 13.5 | 0.19 | 0.0 | 4.99 | 10.15 | 7.02 | 10.73 | 0 | 0 | 4.99 | 10.15 | 0.00 | 0 |
2019 (6) | 3.92 | 121.47 | 3.3 | 10.37 | 0.52 | 0.0 | 0 | 0 | 17.62 | 14.49 | 2.17 | 114.85 | 3.67 | -4.43 | 20.83 | -16.52 | 5.43 | 44.41 | 0.07 | 0.0 | 0.52 | -50.0 | 0.03 | -50.0 | 10.1 | 0.0 | 1.63 | 6.54 | 0.19 | 0.0 | 4.53 | 34.82 | 6.34 | 24.8 | 0 | 0 | 4.53 | 34.82 | 0.00 | 0 |
2018 (5) | 1.77 | -49.57 | 2.99 | -8.0 | 0.52 | 0.0 | 0 | 0 | 15.39 | 2.33 | 1.01 | -45.7 | 3.84 | -6.34 | 24.95 | -8.47 | 3.76 | 0.0 | 0.07 | 0.0 | 1.04 | -33.33 | 0.06 | -25.0 | 10.1 | 0.0 | 1.53 | 14.18 | 0.19 | 0.0 | 3.36 | -19.42 | 5.08 | -11.03 | 0 | 0 | 3.36 | -19.42 | 0.00 | 0 |
2017 (4) | 3.51 | 1.45 | 3.25 | 36.55 | 0.52 | -1.89 | 0 | 0 | 15.04 | -2.97 | 1.86 | -17.33 | 4.1 | 19.53 | 27.26 | 23.19 | 3.76 | 7.43 | 0.07 | 0.0 | 1.56 | -25.0 | 0.08 | -33.33 | 10.1 | 0.0 | 1.34 | 19.64 | 0.19 | 0.0 | 4.17 | 16.16 | 5.71 | 16.53 | 0 | 0 | 4.17 | 16.16 | 0.00 | 0 |
2016 (3) | 3.46 | 20.14 | 2.38 | 70.0 | 0.53 | -13.11 | 0 | 0 | 15.5 | 1.97 | 2.25 | 13.07 | 3.43 | -8.78 | 22.13 | -10.54 | 3.5 | 2.64 | 0.07 | 0.0 | 2.08 | -41.57 | 0.12 | 33.33 | 10.1 | 0.8 | 1.12 | 21.74 | 0.19 | 0.0 | 3.59 | 66.98 | 4.9 | 50.31 | 0 | 0 | 3.59 | 66.98 | 0.00 | 0 |
2015 (2) | 2.88 | 27.43 | 1.4 | 115.38 | 0.61 | 90.62 | 0 | 0 | 15.2 | 19.03 | 1.99 | 197.01 | 3.76 | 6.52 | 24.74 | -10.51 | 3.41 | 16.78 | 0.07 | 0.0 | 3.56 | -54.94 | 0.09 | 28.57 | 10.02 | 12.33 | 0.92 | 8.24 | 0.19 | 0.0 | 2.15 | 207.14 | 3.26 | 87.36 | 0 | 0 | 2.15 | 207.14 | 0.00 | 0 |
2014 (1) | 2.26 | 52.7 | 0.65 | 0 | 0.32 | 0.0 | 0 | 0 | 12.77 | 26.06 | 0.67 | 0 | 3.53 | 14.24 | 27.64 | -9.38 | 2.92 | 23.21 | 0.07 | 0.0 | 7.9 | -7.17 | 0.07 | 250.0 | 8.92 | 7.08 | 0.85 | 0.0 | 0.19 | 0.0 | 0.7 | 1066.67 | 1.74 | 58.18 | 0 | 0 | 0.7 | 1066.67 | 0.00 | 0 |
現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
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24Q3 (20) | 2.29 | -6.53 | -24.42 | 4.9 | 19.51 | -14.04 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.8 | 13.28 | 8.01 | 0.58 | 31.82 | 23.4 | 4.19 | 1.7 | -3.01 | 19.62 | -0.35 | 1.49 | 6.1 | -10.56 | -19.63 | 0.06 | 0.0 | 0.0 | 0.06 | 0.0 | -68.42 | 0.05 | 0.0 | -16.67 | 10.1 | 0.0 | 0.0 | 2.78 | 0.0 | 7.34 | 0.19 | 0.0 | 0.0 | 6.99 | 9.05 | 0.14 | 9.96 | 6.18 | 2.15 | 0 | 0 | 0 | 6.99 | 9.05 | 0.14 | 0.00 | 0 | 0 |
24Q2 (19) | 2.45 | 7.46 | -46.85 | 4.1 | 51.85 | -2.38 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.12 | -3.03 | -2.29 | 0.44 | -20.0 | -52.69 | 4.12 | -1.2 | 2.49 | 19.68 | -0.63 | 7.19 | 6.82 | -2.15 | -14.96 | 0.06 | 0.0 | 0.0 | 0.06 | -53.85 | -68.42 | 0.05 | 0.0 | 0.0 | 10.1 | 0.0 | 0.0 | 2.78 | 7.34 | 7.34 | 0.19 | 0.0 | 0.0 | 6.41 | 3.89 | -1.54 | 9.38 | 4.92 | 0.97 | 0 | 0 | 0 | 6.41 | 3.89 | -1.54 | 0.00 | 0 | 0 |
24Q1 (18) | 2.28 | -39.68 | -38.21 | 2.7 | -53.45 | -25.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.28 | 2.33 | -7.85 | 0.55 | 257.14 | -41.49 | 4.17 | 11.2 | -2.11 | 19.81 | 13.58 | -0.58 | 6.97 | -1.13 | -14.58 | 0.06 | 0.0 | 0.0 | 0.13 | 0.0 | -48.0 | 0.05 | 0.0 | 0.0 | 10.1 | 0.0 | 0.0 | 2.59 | 0.0 | 16.14 | 0.19 | 0.0 | 0.0 | 6.17 | -6.94 | -22.49 | 8.94 | -4.89 | -13.87 | 0 | 0 | 0 | 6.17 | -6.94 | -22.49 | 0.00 | 0 | 0 |
23Q4 (17) | 3.78 | 24.75 | -5.74 | 5.8 | 1.75 | 56.76 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.16 | -3.91 | -14.14 | -0.35 | -174.47 | -121.6 | 3.75 | -13.19 | -3.1 | 17.44 | -9.76 | -12.52 | 7.05 | -7.11 | -9.62 | 0.06 | 0.0 | 0.0 | 0.13 | -31.58 | -48.0 | 0.05 | -16.67 | 25.0 | 10.1 | 0.0 | 0.0 | 2.59 | 0.0 | 16.14 | 0.19 | 0.0 | 0.0 | 6.63 | -5.01 | -5.56 | 9.4 | -3.59 | -0.42 | 0 | 0 | 0 | 6.63 | -5.01 | -5.56 | 0.00 | 0 | 0 |
23Q3 (16) | 3.03 | -34.27 | 5.57 | 5.7 | 35.71 | 29.55 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.37 | 2.48 | 9.37 | 0.47 | -49.46 | -37.33 | 4.32 | 7.46 | 17.07 | 19.33 | 5.25 | -6.29 | 7.59 | -5.36 | -0.52 | 0.06 | 0.0 | 0.0 | 0.19 | 0.0 | -38.71 | 0.06 | 20.0 | 50.0 | 10.1 | 0.0 | 0.0 | 2.59 | 0.0 | 16.14 | 0.19 | 0.0 | 0.0 | 6.98 | 7.22 | 29.5 | 9.75 | 4.95 | 24.68 | 0 | 0 | 0 | 6.98 | 7.22 | 29.5 | 0.00 | 0 | 0 |
23Q2 (15) | 4.61 | 24.93 | 82.21 | 4.2 | 16.67 | -4.55 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.24 | -8.55 | 10.78 | 0.93 | -1.06 | 24.0 | 4.02 | -5.63 | 4.15 | 18.36 | -7.83 | -16.12 | 8.02 | -1.72 | 4.43 | 0.06 | 0.0 | 0.0 | 0.19 | -24.0 | -38.71 | 0.05 | 0.0 | 0.0 | 10.1 | 0.0 | 0.0 | 2.59 | 16.14 | 16.14 | 0.19 | 0.0 | 0.0 | 6.51 | -18.22 | 40.0 | 9.29 | -10.5 | 31.4 | 0 | 0 | 0 | 6.51 | -18.22 | 40.0 | 0.00 | 0 | 0 |
23Q1 (14) | 3.69 | -7.98 | 11.14 | 3.6 | -2.7 | -21.74 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.73 | -4.66 | 52.39 | 0.94 | -41.98 | 129.27 | 4.26 | 10.08 | 31.48 | 19.93 | -0.07 | 6.58 | 8.16 | 4.62 | 18.26 | 0.06 | 0.0 | 0.0 | 0.25 | 0.0 | -34.21 | 0.05 | 25.0 | 0.0 | 10.1 | 0.0 | 0.0 | 2.23 | 0.0 | 9.31 | 0.19 | 0.0 | 0.0 | 7.96 | 13.39 | 40.64 | 10.38 | 9.96 | 31.56 | 0 | 0 | 0 | 7.96 | 13.39 | 40.64 | 0.00 | 0 | 0 |
22Q4 (13) | 4.01 | 39.72 | -3.84 | 3.7 | -15.91 | -15.91 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 6.01 | 22.4 | 33.85 | 1.62 | 116.0 | 211.54 | 3.87 | 4.88 | 10.57 | 19.94 | -3.33 | 1.4 | 7.8 | 2.23 | 21.88 | 0.06 | 0.0 | -14.29 | 0.25 | -19.35 | -34.21 | 0.04 | 0.0 | -20.0 | 10.1 | 0.0 | 0.0 | 2.23 | 0.0 | 9.31 | 0.19 | 0.0 | 0.0 | 7.02 | 30.24 | 33.71 | 9.44 | 20.72 | 26.2 | 0 | 0 | 0 | 7.02 | 30.24 | 33.71 | 0.00 | 0 | 0 |
22Q3 (12) | 2.87 | 13.44 | -8.31 | 4.4 | 0.0 | -2.22 | 0.13 | 0.0 | -59.38 | 0 | 0 | 0 | 4.91 | 3.81 | 5.59 | 0.75 | 0.0 | 66.67 | 3.69 | -4.4 | 2.5 | 20.63 | -5.79 | 0.78 | 7.63 | -0.65 | 24.88 | 0.06 | 0.0 | -14.29 | 0.31 | 0.0 | -29.55 | 0.04 | -20.0 | -20.0 | 10.1 | 0.0 | 0.0 | 2.23 | 0.0 | 9.31 | 0.19 | 0.0 | 0.0 | 5.39 | 15.91 | 13.95 | 7.82 | 10.61 | 12.52 | 0 | 0 | 0 | 5.39 | 15.91 | 13.95 | 0.00 | 0 | 0 |
22Q2 (11) | 2.53 | -23.8 | -32.89 | 4.4 | -4.35 | 17.33 | 0.13 | 0.0 | -59.38 | 0 | 0 | 0 | 4.73 | 25.8 | 6.77 | 0.75 | 82.93 | 38.89 | 3.86 | 19.14 | 4.89 | 21.89 | 17.11 | 2.27 | 7.68 | 11.3 | 21.52 | 0.06 | 0.0 | -14.29 | 0.31 | -18.42 | -29.55 | 0.05 | 0.0 | 25.0 | 10.1 | 0.0 | 0.0 | 2.23 | 9.31 | 9.31 | 0.19 | 0.0 | 0.0 | 4.65 | -17.84 | 8.9 | 7.07 | -10.39 | 8.77 | 0 | 0 | 0 | 4.65 | -17.84 | 8.9 | 0.00 | 0 | 0 |
22Q1 (10) | 3.32 | -20.38 | 22.06 | 4.6 | 4.55 | 19.48 | 0.13 | 0.0 | -75.0 | 0 | 0 | 0 | 3.76 | -16.26 | -11.11 | 0.41 | -21.15 | -8.89 | 3.24 | -7.43 | -13.37 | 18.70 | -4.92 | -15.12 | 6.9 | 7.81 | 2.83 | 0.06 | -14.29 | -14.29 | 0.38 | 0.0 | -24.0 | 0.05 | 0.0 | 66.67 | 10.1 | 0.0 | 0.0 | 2.04 | 0.0 | 10.27 | 0.19 | 0.0 | 0.0 | 5.66 | 7.81 | 4.24 | 7.89 | 5.48 | 5.62 | 0 | 0 | 0 | 5.66 | 7.81 | 4.24 | 0.00 | 0 | 0 |
21Q4 (9) | 4.17 | 33.23 | 56.77 | 4.4 | -2.22 | 15.79 | 0.13 | -59.38 | -75.0 | 0 | 0 | 0 | 4.49 | -3.44 | 4.91 | 0.52 | 15.56 | 8.33 | 3.5 | -2.78 | -6.42 | 19.66 | -3.92 | -7.73 | 6.4 | 4.75 | -11.85 | 0.07 | 0.0 | 0.0 | 0.38 | -13.64 | -24.0 | 0.05 | 0.0 | 66.67 | 10.1 | 0.0 | 0.0 | 2.04 | 0.0 | 10.27 | 0.19 | 0.0 | 0.0 | 5.25 | 10.99 | 5.21 | 7.48 | 7.63 | 6.55 | 0 | 0 | 0 | 5.25 | 10.99 | 5.21 | 0.00 | 0 | 0 |
21Q3 (8) | 3.13 | -16.98 | 9.06 | 4.5 | 20.0 | 0.0 | 0.32 | 0.0 | -38.46 | 0 | 0 | 0 | 4.65 | 4.97 | 9.41 | 0.45 | -16.67 | 55.17 | 3.6 | -2.17 | -6.74 | 20.47 | -4.4 | -3.18 | 6.11 | -3.32 | -1.29 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 69.23 | 0.05 | 25.0 | 66.67 | 10.1 | 0.0 | 0.0 | 2.04 | 0.0 | 10.27 | 0.19 | 0.0 | 0.0 | 4.73 | 10.77 | 6.29 | 6.95 | 6.92 | 7.09 | 0 | 0 | 0 | 4.73 | 10.77 | 6.29 | 0.00 | 0 | 0 |
21Q2 (7) | 3.77 | 38.6 | -24.75 | 3.75 | -2.6 | -22.68 | 0.32 | -38.46 | -38.46 | 0 | 0 | 0 | 4.43 | 4.73 | 4.98 | 0.54 | 20.0 | 25.58 | 3.68 | -1.6 | -4.91 | 21.41 | -2.81 | 0 | 6.32 | -5.81 | -5.25 | 0.07 | 0.0 | 0.0 | 0.44 | -12.0 | 69.23 | 0.04 | 33.33 | 33.33 | 10.1 | 0.0 | 0.0 | 2.04 | 10.27 | 10.27 | 0.19 | 0.0 | 0.0 | 4.27 | -21.36 | 2.64 | 6.5 | -12.99 | 4.84 | 0 | 0 | 0 | 4.27 | -21.36 | 2.64 | 0.00 | 0 | 0 |
21Q1 (6) | 2.72 | 2.26 | -39.15 | 3.85 | 1.32 | -5.41 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.23 | -1.17 | -11.88 | 0.45 | -6.25 | -28.57 | 3.74 | 0.0 | -8.33 | 22.03 | 3.36 | 0 | 6.71 | -7.58 | 11.28 | 0.07 | 0.0 | 0.0 | 0.5 | 0.0 | -3.85 | 0.03 | 0.0 | 0.0 | 10.1 | 0.0 | 0.0 | 1.85 | 0.0 | 13.5 | 0.19 | 0.0 | 0.0 | 5.43 | 8.82 | 5.44 | 7.47 | 6.41 | 7.17 | 0 | 0 | 0 | 5.43 | 8.82 | 5.44 | 0.00 | 0 | 0 |
20Q4 (5) | 2.66 | -7.32 | -32.14 | 3.8 | -15.56 | 15.15 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | 4.28 | 0.71 | -14.23 | 0.48 | 65.52 | -40.0 | 3.74 | -3.11 | 1.91 | 21.31 | 0.81 | 0 | 7.26 | 17.29 | 33.7 | 0.07 | 0.0 | 0.0 | 0.5 | 92.31 | -3.85 | 0.03 | 0.0 | 0.0 | 10.1 | 0.0 | 0.0 | 1.85 | 0.0 | 13.5 | 0.19 | 0.0 | 0.0 | 4.99 | 12.13 | 10.15 | 7.02 | 8.17 | 10.73 | 0 | 0 | 0 | 4.99 | 12.13 | 10.15 | 0.00 | 0 | 0 |
20Q3 (4) | 2.87 | -42.71 | 0.0 | 4.5 | -7.22 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.25 | 0.71 | 0.0 | 0.29 | -32.56 | 0.0 | 3.86 | -0.26 | 0.0 | 21.14 | 0 | 0.0 | 6.19 | -7.2 | 0.0 | 0.07 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 10.1 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 4.45 | 6.97 | 0.0 | 6.49 | 4.68 | 0.0 | 0 | 0 | 0.0 | 4.45 | 6.97 | 0.0 | 0.00 | 0 | 0.0 |