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) | 2.08 | -11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -96.49 | -0.3 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0 | 0 | 0 | 0 | -2.31 | 0 | -2.31 | 0 | -0.03 | 0 | -2.34 | 0 | 0.00 | 0 |
2022 (9) | 2.34 | 7.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | -86.46 | -0.15 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0 | 0 | 0 | 0 | -2.01 | 0 | -2.01 | 0 | -0.02 | 0 | -2.03 | 0 | 0.00 | 0 |
2021 (8) | 2.17 | 22.6 | 0 | 0 | 0 | 0 | 0 | 0 | 4.21 | 19.26 | -0.14 | 0 | 0.47 | -34.72 | 11.16 | -45.27 | 0.08 | 700.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0 | 0 | 0 | 0 | -1.86 | 0 | -1.86 | 0 | -0.03 | 0 | -1.89 | 0 | 0.00 | 0 |
2020 (7) | 1.77 | 9.26 | 0 | 0 | 0 | 0 | 0 | 0 | 3.53 | -24.41 | -0.44 | 0 | 0.72 | -49.65 | 20.40 | -33.39 | 0.01 | -97.37 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 4.37 | 0.0 | 0 | 0 | 0 | 0 | -1.72 | 0 | -1.72 | 0 | -0.02 | 0 | -1.74 | 0 | 0.00 | 0 |
2019 (6) | 1.62 | 80.0 | 1.23 | -11.51 | 0 | 0 | 0 | 0 | 4.67 | -36.64 | -0.46 | 0 | 1.43 | -34.7 | 30.62 | 3.05 | 0.38 | -24.0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 4.37 | 0.0 | 0 | 0 | 0.01 | 0.0 | -1.29 | 0 | -1.28 | 0 | -0.03 | 0 | -1.32 | 0 | 0.00 | 0 |
2018 (5) | 0.9 | -16.67 | 1.39 | 0.0 | 0 | 0 | 0 | 0 | 7.37 | 22.22 | -0.61 | 0 | 2.19 | -19.49 | 29.72 | -34.12 | 0.5 | -54.95 | 0 | 0 | 0 | 0 | 0.01 | -90.91 | 4.37 | 0.0 | 0 | 0 | 0.01 | 0.0 | -0.83 | 0 | -0.82 | 0 | -0.01 | 0 | -0.84 | 0 | 0.00 | 0 |
2017 (4) | 1.08 | 21.35 | 1.39 | 33.65 | 0 | 0 | 0 | 0 | 6.03 | -6.07 | 0.23 | 0 | 2.72 | -19.29 | 45.11 | -14.07 | 1.11 | 164.29 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | 4.37 | 0.0 | 0 | 0 | 0.01 | 0.0 | -0.23 | 0 | -0.22 | 0 | 0.01 | -66.67 | -0.22 | 0 | 0.00 | 0 |
2016 (3) | 0.89 | 4.71 | 1.04 | -28.77 | 0 | 0 | 0 | 0 | 6.42 | -26.88 | -0.04 | 0 | 3.37 | -22.17 | 52.49 | 6.44 | 0.42 | 0.0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | 4.37 | 0.0 | 0 | 0 | 0.01 | 0.0 | -0.45 | 0 | -0.44 | 0 | 0.03 | -76.92 | -0.42 | 0 | 0.00 | 0 |
2015 (2) | 0.85 | 60.38 | 1.46 | 8.15 | 0 | 0 | 0 | 0 | 8.78 | 17.69 | -0.07 | 0 | 4.33 | 11.31 | 49.32 | -5.42 | 0.42 | -40.85 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | 4.37 | 0.0 | 0 | 0 | 0.01 | 0.0 | -0.42 | 0 | -0.41 | 0 | 0.13 | -13.33 | -0.29 | 0 | 0.00 | 0 |
2014 (1) | 0.53 | -31.17 | 1.35 | 117.74 | 0 | 0 | 0 | 0 | 7.46 | 10.85 | 0.21 | -41.67 | 3.89 | 7.76 | 52.14 | -2.79 | 0.71 | 3450.0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | 4.37 | 0.0 | 0 | 0 | 0.01 | 0.0 | -0.35 | 0 | -0.34 | 0 | 0.15 | 36.36 | -0.2 | 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) | 1.42 | -28.28 | -34.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.08 | -33.33 | -60.0 | 0.49 | 226.67 | 0 | 4900.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.51 | -3.29 | -13.57 | -2.51 | -3.29 | -13.57 | 0.01 | 200.0 | 200.0 | -2.5 | -2.46 | -12.61 | 0.00 | 0 | 0 |
24Q2 (19) | 1.98 | -3.41 | -10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.06 | 0.0 | -20.0 | 0.15 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.43 | -2.53 | -13.02 | -2.43 | -2.53 | -13.02 | -0.01 | 0.0 | 75.0 | -2.44 | -2.52 | -11.42 | 0.00 | 0 | 0 |
24Q1 (18) | 2.05 | -1.44 | -19.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.06 | 40.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.37 | -2.6 | -12.86 | -2.37 | -2.6 | -12.86 | -0.01 | 66.67 | 0.0 | -2.38 | -1.71 | -12.8 | 0.00 | 0 | 0 |
23Q4 (17) | 2.08 | -4.59 | -11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.1 | -100.0 | -11.11 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.31 | -4.52 | -14.93 | -2.31 | -4.52 | -14.93 | -0.03 | -200.0 | -50.0 | -2.34 | -5.41 | -15.27 | 0.00 | 0 | 0 |
23Q3 (16) | 2.18 | -0.91 | -9.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.05 | 0.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.21 | -2.79 | -15.1 | -2.21 | -2.79 | -15.1 | -0.01 | 75.0 | 0 | -2.22 | -1.37 | -15.62 | 0.00 | 0 | 0 |
23Q2 (15) | 2.2 | -13.39 | -9.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.05 | 44.44 | -600.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.15 | -2.38 | -14.36 | -2.15 | -2.38 | -14.36 | -0.04 | -300.0 | -300.0 | -2.19 | -3.79 | -15.87 | 0.00 | 0 | 0 |
23Q1 (14) | 2.54 | 8.55 | 8.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | -98.25 | -0.09 | 0.0 | -200.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.1 | -4.48 | -10.53 | -2.1 | -4.48 | -10.53 | -0.01 | 50.0 | 0 | -2.11 | -3.94 | -11.05 | 0.00 | 0 | 0 |
22Q4 (13) | 2.34 | -3.31 | 7.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.09 | -200.0 | -28.57 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.01 | -4.69 | -8.06 | -2.01 | -4.69 | -8.06 | -0.02 | 0 | 33.33 | -2.03 | -5.73 | -7.41 | 0.00 | 0 | 0 |
22Q3 (12) | 2.42 | -0.41 | 18.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.03 | -400.0 | -200.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.92 | -2.13 | -6.67 | -1.92 | -2.13 | -6.67 | 0 | 100.0 | 100.0 | -1.92 | -1.59 | -4.35 | 0.00 | 0 | 0 |
22Q2 (11) | 2.43 | 3.4 | 38.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.01 | 133.33 | 200.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.88 | 1.05 | -5.03 | -1.88 | 1.05 | -5.03 | -0.01 | 0 | 75.0 | -1.89 | 0.53 | -3.28 | 0.00 | 0 | 0 |
22Q1 (10) | 2.35 | 8.29 | 14.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | -35.23 | -40.62 | -0.03 | 57.14 | 40.0 | 0.37 | -21.28 | -51.32 | 9.66 | -13.26 | -58.31 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.9 | -2.15 | -6.74 | -1.9 | -2.15 | -6.74 | 0 | 100.0 | 100.0 | -1.9 | -0.53 | -4.97 | 0.00 | 0 | 0 |
21Q4 (9) | 2.17 | 5.85 | 22.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.88 | -27.27 | 18.92 | -0.07 | -600.0 | 79.41 | 0.47 | -44.05 | -34.72 | 11.14 | -45.9 | -45.55 | 0.08 | 166.67 | 700.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.86 | -3.33 | -8.14 | -1.86 | -3.33 | -8.14 | -0.03 | 25.0 | -50.0 | -1.89 | -2.72 | -8.62 | 0.00 | 0 | 0 |
21Q3 (8) | 2.05 | 17.14 | 122.83 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.21 | 3.42 | 86.15 | -0.01 | 0.0 | 50.0 | 0.84 | -3.45 | -3.45 | 20.59 | -16.7 | -5.58 | 0.03 | -57.14 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -1.8 | -0.56 | -29.5 | -1.8 | -0.56 | -30.43 | -0.04 | 0.0 | 0.0 | -1.84 | -0.55 | -28.67 | 0.00 | 0 | 0 |
21Q2 (7) | 1.75 | -15.05 | 96.63 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.17 | 21.88 | 25.81 | -0.01 | 80.0 | 88.89 | 0.87 | 14.47 | -17.14 | 24.72 | 6.67 | 0 | 0.07 | 16.67 | -81.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -92.86 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -1.79 | -0.56 | -30.66 | -1.79 | -0.56 | -30.66 | -0.04 | -33.33 | 33.33 | -1.83 | -1.1 | -27.97 | 0.00 | 0 | 0 |
21Q1 (6) | 2.06 | 16.38 | 10.16 | 0.21 | 0 | -85.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | 29.73 | -20.0 | -0.05 | 85.29 | 0 | 0.76 | 5.56 | -35.59 | 23.17 | 13.28 | 0 | 0.06 | 500.0 | -88.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -1.78 | -3.49 | -39.06 | -1.78 | -3.49 | -39.06 | -0.03 | -50.0 | 25.0 | -1.81 | -4.02 | -37.12 | 0.00 | 0 | 0 |
20Q4 (5) | 1.77 | 92.39 | 9.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.74 | 13.85 | -38.84 | -0.34 | -1600.0 | -126.67 | 0.72 | -17.24 | -49.65 | 20.45 | -6.19 | 0 | 0.01 | -88.89 | -97.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -1.72 | -23.74 | -33.33 | -1.72 | -24.64 | -34.38 | -0.02 | 50.0 | 33.33 | -1.74 | -21.68 | -31.82 | 0.00 | 0 | 0 |
20Q3 (4) | 0.92 | 3.37 | 0.0 | 0.15 | -83.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.65 | -30.11 | 0.0 | -0.02 | 77.78 | 0.0 | 0.87 | -17.14 | 0.0 | 21.80 | 0 | 0.0 | 0.09 | -76.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | -92.86 | 0.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.39 | -1.46 | 0.0 | -1.38 | -0.73 | 0.0 | -0.04 | 33.33 | 0.0 | -1.43 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |