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) | 0.4 | -46.67 | 0.53 | 0.0 | 0 | 0 | 0 | 0 | 0.73 | -58.76 | -0.51 | 0 | 0.09 | -74.29 | 12.33 | -37.65 | 0.05 | -50.0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | 2.9 | 0.0 | 0 | 0 | 0 | 0 | -1.91 | 0 | -1.91 | 0 | 0 | 0 | -1.91 | 0 | -0.02 | 0 |
2022 (9) | 0.75 | 226.09 | 0.53 | 12.77 | 0 | 0 | 0 | 0 | 1.77 | 98.88 | -0.22 | 0 | 0.35 | 775.0 | 19.77 | 339.97 | 0.1 | 400.0 | 0 | 0 | 0 | 0 | 0.18 | -10.0 | 2.9 | -39.58 | 0 | 0 | 0 | 0 | -1.41 | 0 | -1.41 | 0 | 0 | 0 | -1.41 | 0 | 0.00 | 0 |
2021 (8) | 0.23 | 64.29 | 0.47 | 370.0 | 0 | 0 | 0 | 0 | 0.89 | -5.32 | 0.18 | 0 | 0.04 | -33.33 | 4.49 | -29.59 | 0.02 | -88.24 | 0 | 0 | 0 | 0 | 0.2 | -66.1 | 4.8 | 0.0 | 0 | 0 | 0 | 0 | -4.09 | 0 | -4.09 | 0 | 0 | 0 | -4.09 | 0 | 0.00 | 0 |
2020 (7) | 0.14 | 133.33 | 0.1 | -91.15 | 0.02 | -80.0 | 0 | 0 | 0.94 | -73.6 | -0.85 | 0 | 0.06 | -80.65 | 6.38 | -26.7 | 0.17 | -60.47 | 0 | 0 | 0 | 0 | 0.59 | -70.79 | 4.8 | -59.36 | 0 | 0 | 0 | 0 | -4.27 | 0 | -4.27 | 0 | 0.01 | 0.0 | -4.26 | 0 | 0.30 | 0 |
2019 (6) | 0.06 | -81.82 | 1.13 | -15.04 | 0.1 | -64.29 | 0 | 0 | 3.56 | -63.67 | -2.65 | 0 | 0.31 | -65.56 | 8.71 | -5.18 | 0.43 | -82.08 | 0 | 0 | 0.07 | -68.18 | 2.02 | -52.69 | 11.81 | 0.0 | 0 | 0 | 0 | 0 | -13.89 | 0 | -13.89 | 0 | 0.01 | 0.0 | -13.88 | 0 | -0.31 | 0 |
2018 (5) | 0.33 | -60.24 | 1.33 | 87.32 | 0.28 | 0 | 0 | 0 | 9.8 | 19.08 | -3.04 | 0 | 0.9 | -16.67 | 9.18 | -30.02 | 2.4 | 9.59 | 0 | 0 | 0.22 | 0 | 4.27 | -21.94 | 11.81 | 0.0 | 0 | 0 | 0 | 0 | -11.24 | 0 | -11.24 | 0 | 0.01 | 0 | -11.23 | 0 | 0.05 | -63.37 |
2017 (4) | 0.83 | -43.54 | 0.71 | 0 | 0 | 0 | 0 | 0 | 8.23 | 152.45 | -3.22 | 0 | 1.08 | 36.71 | 13.12 | -45.85 | 2.19 | 140.66 | 0 | 0 | 0 | 0 | 5.47 | 153.24 | 11.81 | 29.5 | 0 | 0 | 0 | 0 | -8.2 | 0 | -8.2 | 0 | 0 | 0 | -8.2 | 0 | 0.15 | -30.07 |
2016 (3) | 1.47 | -51.32 | 0 | 0 | 0 | 0 | 0 | 0 | 3.26 | 1.88 | -0.59 | 0 | 0.79 | 64.58 | 24.23 | 61.55 | 0.91 | 0 | 0 | 0 | 0 | 0 | 2.16 | 0 | 9.12 | 28.09 | 0 | 0 | 0 | 0 | -4.98 | 0 | -4.98 | 0 | 0.01 | 0 | -4.97 | 0 | 0.21 | 0 |
2015 (2) | 3.02 | -1.95 | 0 | 0 | 0 | 0 | 0 | 0 | 3.2 | -10.36 | 0.04 | 0 | 0.48 | -35.14 | 15.00 | -27.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.12 | 0.0 | 0 | 0 | 0 | 0 | -3.95 | 0 | -3.95 | 0 | 0 | 0 | -3.95 | 0 | 0.00 | 0 |
2014 (1) | 3.08 | 18.01 | 0 | 0 | 0 | 0 | 0 | 0 | 3.57 | -18.86 | -2.3 | 0 | 0.74 | 8.82 | 20.73 | 34.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -83.33 | 7.12 | 0.0 | 0 | 0 | 0 | 0 | -4.0 | 0 | -4.0 | 0 | 0 | 0 | -4.0 | 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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24Q3 (20) | 4.23 | 2015.0 | 729.41 | 0.53 | 0.0 | -27.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | -8.33 | -0.17 | -41.67 | -30.77 | 0.04 | -20.0 | -63.64 | 7.41 | -18.52 | -29.97 | 0.02 | -50.0 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -6.25 | -11.76 | 6.9 | 137.93 | 137.93 | 0 | 0 | 0 | 0 | 0 | 0 | -2.4 | -12.68 | -37.93 | -2.4 | -12.68 | -37.93 | 0 | 0 | 0 | -2.4 | -12.68 | -37.93 | -0.00 | 79.32 | 0 |
24Q2 (19) | 0.2 | -23.08 | -62.26 | 0.53 | 0.0 | -27.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -42.11 | -60.71 | -0.12 | -33.33 | -9.09 | 0.05 | 25.0 | -75.0 | 9.09 | 63.64 | -41.36 | 0.04 | -20.0 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0.0 | -11.11 | 2.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.13 | -5.97 | -32.3 | -2.13 | -5.97 | -32.3 | 0 | 0 | 0 | -2.13 | -5.97 | -32.3 | -0.02 | -12.37 | 0 |
24Q1 (18) | 0.26 | -35.0 | -62.32 | 0.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 46.15 | -5.0 | -0.09 | 50.0 | 0.0 | 0.04 | -55.56 | -86.67 | 5.56 | -54.94 | -70.37 | 0.05 | 0.0 | -54.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -5.88 | -11.11 | 2.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.01 | -5.24 | -34.0 | -2.01 | -5.24 | -34.0 | 0 | 0 | 0 | -2.01 | -5.24 | -34.0 | -0.02 | -8.26 | 0 |
23Q4 (17) | 0.4 | -21.57 | -46.67 | 0.53 | -27.4 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | 8.33 | -70.45 | -0.18 | -38.46 | -157.14 | 0.09 | -18.18 | -74.29 | 12.33 | 16.56 | -37.65 | 0.05 | -37.5 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 0.0 | -5.56 | 2.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.91 | -9.77 | -35.46 | -1.91 | -9.77 | -35.46 | 0 | 0 | 0 | -1.91 | -9.77 | -35.46 | -0.02 | 0 | 0 |
23Q3 (16) | 0.51 | -3.77 | -42.05 | 0.73 | 0.0 | 37.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -57.14 | -67.57 | -0.13 | -18.18 | -1400.0 | 0.11 | -45.0 | -35.29 | 10.58 | -31.78 | 3.28 | 0.08 | -20.0 | -42.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | -10.53 | 2.9 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.74 | -8.07 | 58.96 | -1.74 | -8.07 | 58.96 | 0 | 0 | 0 | -1.74 | -8.07 | 58.96 | 0.00 | 0 | 0 |
23Q2 (15) | 0.53 | -23.19 | -26.39 | 0.73 | 37.74 | 37.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | 40.0 | -52.54 | -0.11 | -22.22 | -120.0 | 0.2 | -33.33 | -48.72 | 15.50 | -17.31 | -38.38 | 0.1 | -9.09 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0.0 | -5.26 | 2.9 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.61 | -7.33 | 62.12 | -1.61 | -7.33 | 62.12 | 0 | 0 | 0 | -1.61 | -7.33 | 62.12 | 0.00 | 0 | 0 |
23Q1 (14) | 0.69 | -8.0 | -37.84 | 0.53 | 0.0 | -7.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -54.55 | -45.95 | -0.09 | -28.57 | 10.0 | 0.3 | -14.29 | 114.29 | 18.75 | -5.18 | 51.34 | 0.11 | 10.0 | 450.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0.0 | -10.0 | 2.9 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.5 | -6.38 | 64.29 | -1.5 | -6.38 | 64.29 | 0 | 0 | 0 | -1.5 | -6.38 | 64.29 | 0.00 | 0 | 0 |
22Q4 (13) | 0.75 | -14.77 | 226.09 | 0.53 | 0.0 | 12.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.44 | 18.92 | 33.33 | -0.07 | -800.0 | 0 | 0.35 | 105.88 | 775.0 | 19.77 | 93.09 | 339.97 | 0.1 | -28.57 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -5.26 | -10.0 | 2.9 | -50.0 | -39.58 | 0 | 0 | 0 | 0 | 0 | 0 | -1.41 | 66.75 | 65.53 | -1.41 | 66.75 | 65.53 | 0 | 0 | 0 | -1.41 | 66.75 | 65.53 | 0.00 | 0 | 0 |
22Q3 (12) | 0.88 | 22.22 | 877.78 | 0.53 | 0.0 | 23.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.37 | -37.29 | 42.31 | 0.01 | 120.0 | -96.67 | 0.17 | -56.41 | -22.73 | 10.24 | -59.3 | -67.42 | 0.14 | 600.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | 0 | 5.8 | 0.0 | 20.83 | 0 | 0 | 0 | 0 | 0 | 0 | -4.24 | 0.24 | -3.41 | -4.24 | 0.24 | -3.41 | 0 | 0 | 0 | -4.24 | 0.24 | -3.41 | 0.00 | 0 | 0 |
22Q2 (11) | 0.72 | -35.14 | 453.85 | 0.53 | -7.02 | 65.62 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.59 | 59.46 | 247.06 | -0.05 | 50.0 | 28.57 | 0.39 | 178.57 | 1200.0 | 25.16 | 103.09 | 403.23 | 0.02 | 0.0 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -5.0 | -64.81 | 5.8 | 0.0 | 20.83 | 0 | 0 | 0 | 0 | 0 | 0 | -4.25 | -1.19 | 3.41 | -4.25 | -1.19 | 3.41 | 0 | 0 | -100.0 | -4.25 | -1.19 | 2.97 | 0.00 | 0 | -100.0 |
22Q1 (10) | 1.11 | 382.61 | 2120.0 | 0.57 | 21.28 | 200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.37 | 12.12 | 184.62 | -0.1 | 0 | -66.67 | 0.14 | 250.0 | 27.27 | 12.39 | 175.66 | -24.54 | 0.02 | 0.0 | -81.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 0.0 | -64.29 | 5.8 | 20.83 | 20.83 | 0 | 0 | 0 | 0 | 0 | 0 | -4.2 | -2.69 | 3.0 | -4.2 | -2.69 | 3.0 | 0 | 0 | -100.0 | -4.2 | -2.69 | 2.78 | 0.00 | 0 | -100.0 |
21Q4 (9) | 0.23 | 155.56 | 64.29 | 0.47 | 9.3 | 370.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.33 | 26.92 | 135.71 | 0 | -100.0 | 100.0 | 0.04 | -81.82 | -33.33 | 4.49 | -85.7 | -29.59 | 0.02 | -71.43 | -88.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 0 | -66.1 | 4.8 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.09 | 0.24 | 4.22 | -4.09 | 0.24 | 4.22 | 0 | 0 | -100.0 | -4.09 | 0.24 | 3.99 | 0.00 | 0 | -100.0 |
21Q3 (8) | 0.09 | -30.77 | -81.63 | 0.43 | 34.38 | 330.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.26 | 52.94 | 62.5 | 0.3 | 528.57 | 225.0 | 0.22 | 633.33 | 83.33 | 31.43 | 528.57 | 256.19 | 0.07 | -12.5 | -70.83 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 4.8 | 0.0 | 23.08 | 0 | 0 | 0 | 0 | 0 | 0 | -4.1 | 6.82 | -13.26 | -4.1 | 6.82 | -13.26 | 0 | -100.0 | -100.0 | -4.1 | 6.39 | -13.89 | 0.00 | -100.0 | -100.0 |
21Q2 (7) | 0.13 | 160.0 | 116.67 | 0.32 | 68.42 | 300.0 | 0.01 | -50.0 | -83.33 | 0 | 0 | 0 | 0.17 | 30.77 | -29.17 | -0.07 | -16.67 | 41.67 | 0.03 | -72.73 | -76.92 | 5.00 | -69.55 | 0 | 0.08 | -27.27 | -66.67 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.54 | -3.57 | -71.58 | 4.8 | 0.0 | 54.84 | 0 | 0 | 0 | 0 | 0 | 0 | -4.4 | -1.62 | -45.21 | -4.4 | -1.62 | -45.21 | 0.02 | 100.0 | 0.0 | -4.38 | -1.39 | -45.51 | 0.34 | 7.42 | 0 |
21Q1 (6) | 0.05 | -64.29 | 0.0 | 0.19 | 90.0 | 137.5 | 0.02 | 0.0 | -75.0 | 0 | 0 | 0 | 0.13 | -7.14 | -67.5 | -0.06 | 75.0 | 76.0 | 0.11 | 83.33 | -42.11 | 16.42 | 157.21 | 0 | 0.11 | -35.29 | -65.62 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.56 | -5.08 | -71.43 | 4.8 | 0.0 | -59.36 | 0 | 0 | 0 | 0 | 0 | 0 | -4.33 | -1.41 | 69.4 | -4.33 | -1.41 | 69.4 | 0.01 | 0.0 | -50.0 | -4.32 | -1.41 | 69.43 | 0.32 | 5.48 | 112.6 |
20Q4 (5) | 0.14 | -71.43 | 133.33 | 0.1 | 0.0 | 11.11 | 0.02 | -66.67 | -80.0 | 0 | 0 | 0 | 0.14 | -12.5 | -75.0 | -0.24 | 0.0 | 79.66 | 0.06 | -50.0 | -80.65 | 6.38 | -27.66 | 0 | 0.17 | -29.17 | -60.47 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.59 | -64.46 | -70.79 | 4.8 | 23.08 | -59.36 | 0 | 0 | 0 | 0 | 0 | 0 | -4.27 | -17.96 | 69.26 | -4.27 | -17.96 | 69.26 | 0.01 | -50.0 | 0.0 | -4.26 | -18.33 | 69.31 | 0.30 | -32.79 | 195.04 |
20Q3 (4) | 0.49 | 716.67 | 0.0 | 0.1 | 25.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.16 | -33.33 | 0.0 | -0.24 | -100.0 | 0.0 | 0.12 | -7.69 | 0.0 | 8.82 | 0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | -25.0 | 0.0 | 1.66 | -12.63 | 0.0 | 3.9 | 25.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -3.62 | -19.47 | 0.0 | -3.62 | -19.47 | 0.0 | 0.02 | 0.0 | 0.0 | -3.6 | -19.6 | 0.0 | 0.44 | 0 | 0.0 |