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) | 4.43 | 4.48 | 7.08 | 92.92 | 0 | 0 | 0 | 0 | 29.57 | -5.71 | -1.37 | 0 | 9.02 | 11.08 | 30.50 | 17.81 | 1.86 | -25.6 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0.03 | -81.25 | -1.38 | 0 | -1.35 | 0 | -0.29 | 0 | -1.67 | 0 | 0.00 | 0 |
2022 (9) | 4.24 | 26.19 | 3.67 | -53.6 | 0 | 0 | 0 | 0 | 31.36 | -25.39 | -0.23 | 0 | 8.12 | -31.76 | 25.89 | -8.55 | 2.5 | -28.16 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.03 | 0 | 0.16 | 0 | -0.15 | 0 | 0.03 | -88.46 | -0.04 | 0 | -0.19 | 0 | 0.00 | 0 |
2021 (8) | 3.36 | 4.35 | 7.91 | 22.83 | 0 | 0 | 0 | 0 | 42.03 | 40.57 | 1.05 | -52.27 | 11.9 | 12.16 | 28.31 | -20.21 | 3.48 | 59.63 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | 0.26 | 0 | 0.26 | 0 | -0.16 | 0 | 0.1 | 0 | 0.00 | 0 |
2020 (7) | 3.22 | 30.89 | 6.44 | -35.41 | 0 | 0 | 0 | 0 | 29.9 | 8.06 | 2.2 | 0 | 10.61 | 23.37 | 35.48 | 14.17 | 2.18 | 12.37 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | -0.79 | 0 | -0.79 | 0 | -0.6 | 0 | -1.39 | 0 | 0.00 | 0 |
2019 (6) | 2.46 | 27.46 | 9.97 | -15.0 | 0 | 0 | 0 | 0 | 27.67 | -18.28 | -0.37 | 0 | 8.6 | -13.13 | 31.08 | 6.3 | 1.94 | -47.43 | 3.74 | -1.58 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | -2.98 | 0 | -2.98 | 0 | -0.51 | 0 | -3.49 | 0 | 0.00 | 0 |
2018 (5) | 1.93 | -7.21 | 11.73 | 7.12 | 0 | 0 | 0 | 0 | 33.86 | 9.16 | -0.58 | 0 | 9.9 | -1.3 | 29.24 | -9.57 | 3.69 | 11.14 | 3.8 | -1.55 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | -2.56 | 0 | -2.56 | 0 | 0.36 | 38.46 | -2.2 | 0 | 0.00 | 0 |
2017 (4) | 2.08 | -8.37 | 10.95 | 48.98 | 0 | 0 | 0 | 0 | 31.02 | 34.0 | 1.17 | 1200.0 | 10.03 | 36.09 | 32.33 | 1.56 | 3.32 | 87.57 | 3.86 | -1.28 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | -2.25 | 0 | -2.25 | 0 | 0.26 | -66.67 | -1.99 | 0 | 0.00 | 0 |
2016 (3) | 2.27 | -18.35 | 7.35 | 15.2 | 0.22 | -24.14 | 0 | 0 | 23.15 | -5.16 | 0.09 | 0 | 7.37 | 17.54 | 31.84 | 23.94 | 1.77 | -19.91 | 3.91 | -13.11 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | -3.41 | 0 | -3.41 | 0 | 0.78 | -20.41 | -2.63 | 0 | 0.00 | 0 |
2015 (2) | 2.78 | 8.59 | 6.38 | -3.77 | 0.29 | -27.5 | 0 | 0 | 24.41 | -3.75 | -0.25 | 0 | 6.27 | -23.26 | 25.69 | -20.27 | 2.21 | 27.01 | 4.5 | -0.44 | 0.22 | -56.86 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | -3.49 | 0 | -3.49 | 0 | 0.98 | -13.27 | -2.51 | 0 | 0.00 | 0 |
2014 (1) | 2.56 | -15.51 | 6.63 | 109.81 | 0.4 | -6.98 | 0 | 0 | 25.36 | 16.76 | -0.11 | 0 | 8.17 | 26.67 | 32.22 | 8.49 | 1.74 | -9.84 | 4.52 | 0.44 | 0.51 | -43.33 | 0 | 0 | 13.91 | 0.0 | 0 | 0 | 0 | 0 | -3.23 | 0 | -3.23 | 0 | 1.13 | 43.04 | -2.1 | 0 | 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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24Q2 (20) | 3.24 | -32.5 | -39.1 | 8.61 | 17.14 | 41.38 | 0 | 0 | 0 | 0 | 0 | 0 | 11.08 | 40.25 | 59.2 | -0.03 | 40.0 | 93.48 | 11.44 | 31.19 | 49.35 | 32.42 | 15.88 | 15.49 | 2.43 | 3.4 | 5.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | -1.46 | -2.1 | -114.71 | -1.43 | -2.14 | -120.0 | 0.46 | 76.92 | 243.75 | -1.0 | 14.53 | 0.0 | 0.00 | 0 | 0 |
24Q1 (19) | 4.8 | 8.35 | 0.0 | 7.35 | 3.81 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 7.9 | -4.7 | 25.2 | -0.05 | 90.57 | 77.27 | 8.72 | -3.33 | 17.52 | 27.98 | -8.26 | 11.15 | 2.35 | 26.34 | -9.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | -81.25 | -1.43 | -3.62 | -276.32 | -1.4 | -3.7 | -636.84 | 0.26 | 189.66 | 336.36 | -1.17 | 29.94 | -138.78 | 0.00 | 0 | 0 |
23Q4 (18) | 4.43 | 2.07 | 4.48 | 7.08 | 5.83 | 92.92 | 0 | 0 | 0 | 0 | 0 | 0 | 8.29 | 3.37 | 16.27 | -0.53 | -211.76 | 0 | 9.02 | -6.04 | 11.08 | 30.49 | -9.73 | 17.81 | 1.86 | -4.62 | -25.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | -81.25 | -1.38 | -62.35 | -820.0 | -1.35 | -64.63 | -4600.0 | -0.29 | -514.29 | -625.0 | -1.67 | -114.1 | -778.95 | 0.00 | 0 | 0 |
23Q3 (17) | 4.34 | -18.42 | -16.22 | 6.69 | 9.85 | 32.21 | 0 | 0 | 0 | 0 | 0 | 0 | 8.02 | 15.23 | 16.4 | -0.17 | 63.04 | -440.0 | 9.6 | 25.33 | 14.56 | 33.78 | 20.34 | 37.98 | 1.95 | -15.22 | -26.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | -81.25 | -0.85 | -25.0 | -431.25 | -0.82 | -26.15 | -4200.0 | 0.07 | 121.88 | 75.0 | -0.78 | 22.0 | -550.0 | 0.00 | 0 | 0 |
23Q2 (16) | 5.32 | 10.83 | 50.28 | 6.09 | 38.1 | -14.59 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 10.3 | -23.93 | -0.46 | -109.09 | -64.29 | 7.66 | 3.23 | -27.6 | 28.07 | 11.52 | -2.08 | 2.3 | -11.54 | -42.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.03 | -81.25 | -81.25 | -0.68 | -78.95 | -223.81 | -0.65 | -242.11 | -3150.0 | -0.32 | -190.91 | -268.42 | -1.0 | -104.08 | -4900.0 | 0.00 | 0 | 0 |
23Q1 (15) | 4.8 | 13.21 | 8.84 | 4.41 | 20.16 | -46.35 | 0 | 0 | 0 | 0 | 0 | 0 | 6.31 | -11.5 | -23.05 | -0.22 | 0 | 0 | 7.42 | -8.62 | -35.25 | 25.17 | -2.76 | -12.1 | 2.6 | 4.0 | -31.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 0.16 | 0.0 | 0 | -0.38 | -153.33 | -252.0 | -0.19 | -733.33 | -176.0 | -0.11 | -175.0 | -139.29 | -0.49 | -157.89 | -192.45 | 0.00 | 0 | 0 |
22Q4 (14) | 4.24 | -18.15 | 26.19 | 3.67 | -27.47 | -53.6 | 0 | 0 | 0 | 0 | 0 | 0 | 7.13 | 3.48 | -28.63 | 0 | -100.0 | -100.0 | 8.12 | -3.1 | -31.76 | 25.88 | 5.73 | -8.58 | 2.5 | -5.3 | -28.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 0.16 | 0.0 | 0 | -0.15 | 6.25 | -157.69 | 0.03 | 50.0 | -88.46 | -0.04 | -200.0 | 75.0 | -0.19 | -58.33 | -290.0 | 0.00 | 0 | 0 |
22Q3 (13) | 5.18 | 46.33 | 90.44 | 5.06 | -29.03 | -36.99 | 0 | 0 | 0 | 0 | 0 | 0 | 6.89 | -24.7 | -28.0 | 0.05 | 117.86 | -77.27 | 8.38 | -20.79 | -33.65 | 24.48 | -14.59 | -18.76 | 2.64 | -34.33 | -18.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 0.16 | 0.0 | 0 | -0.16 | 23.81 | -420.0 | 0.02 | 200.0 | -60.0 | 0.04 | -78.95 | 114.29 | -0.12 | -500.0 | 47.83 | 0.00 | 0 | 0 |
22Q2 (12) | 3.54 | -19.73 | 35.11 | 7.13 | -13.26 | -25.73 | 0 | 0 | 0 | 0 | 0 | 0 | 9.15 | 11.59 | -25.37 | -0.28 | 0 | -173.68 | 10.58 | -7.68 | -24.59 | 28.66 | 0.1 | -16.99 | 4.02 | 6.35 | 5.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0.03 | 0 | 0 | 0.16 | 0 | 0 | -0.21 | -184.0 | -16.67 | -0.02 | -108.0 | 88.89 | 0.19 | -32.14 | 182.61 | -0.02 | -103.77 | 95.12 | 0.00 | 0 | 0 |
22Q1 (11) | 4.41 | 31.25 | 48.99 | 8.22 | 3.92 | 16.76 | 0 | 0 | 0 | 0 | 0 | 0 | 8.2 | -17.92 | -19.69 | 0 | -100.0 | -100.0 | 11.46 | -3.7 | -3.05 | 28.64 | 1.14 | -15.13 | 3.78 | 8.62 | 17.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | -3.85 | 145.45 | 0.25 | -3.85 | 145.45 | 0.28 | 275.0 | 207.69 | 0.53 | 430.0 | 165.43 | 0.00 | 0 | 0 |
21Q4 (10) | 3.36 | 23.53 | 4.35 | 7.91 | -1.49 | 22.83 | 0 | 0 | 0 | 0 | 0 | 0 | 9.99 | 4.39 | 1.22 | 0.21 | -4.55 | -66.13 | 11.9 | -5.78 | 12.16 | 28.31 | -6.05 | -20.21 | 3.48 | 7.08 | 59.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | 420.0 | 132.91 | 0.26 | 420.0 | 132.91 | -0.16 | 42.86 | 73.33 | 0.1 | 143.48 | 107.19 | 0.00 | 0 | 0 |
21Q3 (9) | 2.72 | 3.82 | 23.64 | 8.03 | -16.35 | 34.73 | 0 | 0 | 0 | 0 | 0 | 0 | 9.57 | -21.94 | 15.44 | 0.22 | -42.11 | -67.16 | 12.63 | -9.98 | 41.28 | 30.14 | -12.73 | -6.02 | 3.25 | -14.92 | 4.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 127.78 | 103.55 | 0.05 | 127.78 | 103.55 | -0.28 | -21.74 | 55.56 | -0.23 | 43.9 | 88.73 | 0.00 | 0 | 0 |
21Q2 (8) | 2.62 | -11.49 | -29.38 | 9.6 | 36.36 | 66.96 | 0 | 0 | 0 | 0 | 0 | 0 | 12.26 | 20.08 | 84.08 | 0.38 | 58.33 | -71.43 | 14.03 | 18.7 | 95.68 | 34.53 | 2.34 | 28.59 | 3.82 | 19.0 | 55.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.18 | 67.27 | 91.35 | -0.18 | 67.27 | 91.35 | -0.23 | 11.54 | 74.16 | -0.41 | 49.38 | 86.2 | 0.00 | 0 | 0 |
21Q1 (7) | 2.96 | -8.07 | -25.25 | 7.04 | 9.32 | -34.39 | 0 | 0 | 0 | 0 | 0 | 0 | 10.21 | 3.44 | 100.98 | 0.24 | -61.29 | 155.81 | 11.82 | 11.4 | 72.55 | 33.74 | -4.91 | 0 | 3.21 | 47.25 | 45.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.55 | 30.38 | 83.87 | -0.55 | 30.38 | 83.87 | -0.26 | 56.67 | 66.67 | -0.81 | 41.73 | 80.67 | 0.00 | 0 | 0 |
20Q4 (6) | 3.22 | 46.36 | 30.89 | 6.44 | 8.05 | -35.41 | 0 | 0 | 0 | 0 | 0 | 0 | 9.87 | 19.06 | 25.73 | 0.62 | -7.46 | 181.82 | 10.61 | 18.68 | 23.37 | 35.48 | 10.66 | 0 | 2.18 | -29.9 | 12.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.79 | 43.97 | 73.49 | -0.79 | 43.97 | 73.49 | -0.6 | 4.76 | -17.65 | -1.39 | 31.86 | 60.17 | 0.00 | 0 | 0 |
20Q3 (5) | 2.2 | -40.7 | 17.02 | 5.96 | 3.65 | -43.4 | 0 | 0 | 0 | 0 | 0 | 0 | 8.29 | 24.47 | 16.6 | 0.67 | -49.62 | 404.55 | 8.94 | 24.69 | 8.36 | 32.07 | 19.41 | 0 | 3.11 | 26.42 | 5.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.41 | 32.21 | 55.94 | -1.41 | 32.21 | 55.94 | -0.63 | 29.21 | -320.0 | -2.04 | 31.31 | 39.1 | 0.00 | 0 | 0 |
20Q2 (4) | 3.71 | -6.31 | 0.0 | 5.75 | -46.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.66 | 31.1 | 0.0 | 1.33 | 409.3 | 0.0 | 7.17 | 4.67 | 0.0 | 26.85 | 0 | 0.0 | 2.46 | 11.82 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 13.91 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.08 | 39.0 | 0.0 | -2.08 | 39.0 | 0.0 | -0.89 | -14.1 | 0.0 | -2.97 | 29.12 | 0.0 | 0.00 | 0 | 0.0 |