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) | 1.48 | -40.8 | 0 | 0 | 0 | 0 | 0 | 0 | 3.87 | -29.89 | -0.95 | 0 | 0.82 | -19.61 | 21.19 | 14.67 | 0.47 | -48.35 | 0.3 | -9.09 | 0 | 0 | 0.18 | 80.0 | 4.01 | 0.0 | 0.14 | 0.0 | 0 | 0 | -1.32 | 0 | -1.18 | 0 | 0.03 | 50.0 | -1.29 | 0 | 0.00 | 0 |
2022 (9) | 2.5 | 3.31 | 0 | 0 | 0 | 0 | 0 | 0 | 5.52 | -55.16 | -0.51 | 0 | 1.02 | -48.22 | 18.48 | 15.47 | 0.91 | -15.74 | 0.33 | 560.0 | 0 | 0 | 0.1 | 11.11 | 4.01 | 17.94 | 0.14 | 75.0 | 0 | 0 | -0.44 | 0 | -0.29 | 0 | 0.02 | 0 | -0.42 | 0 | 0.00 | 0 |
2021 (8) | 2.42 | 39.08 | 0 | 0 | 0 | 0 | 0 | 0 | 12.31 | 51.41 | 0.6 | 185.71 | 1.97 | -25.66 | 16.00 | -50.9 | 1.08 | -22.3 | 0.05 | 0.0 | 0 | 0 | 0.09 | 0.0 | 3.4 | 3.03 | 0.08 | 33.33 | 0 | 0 | 0.6 | 185.71 | 0.68 | 151.85 | 0 | 0 | 0.6 | 185.71 | 0.00 | 0 |
2020 (7) | 1.74 | -24.35 | 0 | 0 | 0 | 0 | 0 | 0 | 8.13 | 53.98 | 0.21 | 0 | 2.65 | 268.06 | 32.60 | 139.03 | 1.39 | 215.91 | 0.05 | -64.29 | 0 | 0 | 0.09 | -18.18 | 3.3 | 0.0 | 0.06 | -75.0 | 0 | 0 | 0.21 | 0 | 0.27 | 350.0 | 0 | 0 | 0.21 | 0 | 0.00 | 0 |
2019 (6) | 2.3 | 4.07 | 0 | 0 | 0 | 0 | 0 | 0 | 5.28 | -21.08 | -0.3 | 0 | 0.72 | -63.08 | 13.64 | -53.22 | 0.44 | -31.25 | 0.14 | -22.22 | 0 | 0 | 0.11 | 57.14 | 3.3 | 0.0 | 0.24 | 4.35 | 0 | 0 | -0.17 | 0 | 0.06 | -85.71 | 0.02 | 100.0 | -0.15 | 0 | 0.00 | 0 |
2018 (5) | 2.21 | -20.79 | 0 | 0 | 0 | 0 | 0 | 0 | 6.69 | 18.62 | 0.06 | 0 | 1.95 | 63.87 | 29.15 | 38.15 | 0.64 | 14.29 | 0.18 | 100.0 | 0 | 0 | 0.07 | -12.5 | 3.3 | 0.0 | 0.23 | 0.0 | 0.01 | 0 | 0.18 | 50.0 | 0.42 | 16.67 | 0.01 | 0 | 0.19 | 72.73 | 0.00 | 0 |
2017 (4) | 2.79 | -10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.64 | -41.86 | -0.17 | 0 | 1.19 | -47.81 | 21.10 | -10.24 | 0.56 | 40.0 | 0.09 | 0 | 0 | 0 | 0.08 | 33.33 | 3.3 | 0.0 | 0.23 | 4.55 | 0 | 0 | 0.12 | -65.71 | 0.36 | -37.93 | -0.01 | 0 | 0.11 | -69.44 | 0.00 | 0 |
2016 (3) | 3.1 | 35.96 | 0 | 0 | 0 | 0 | 0 | 0 | 9.7 | -6.19 | 0.08 | -84.62 | 2.28 | -40.0 | 23.51 | -36.04 | 0.4 | -58.76 | 0 | 0 | 0 | 0 | 0.06 | -25.0 | 3.3 | 13.4 | 0.22 | 29.41 | 0 | 0 | 0.35 | -56.79 | 0.58 | -40.82 | 0.01 | 0.0 | 0.36 | -56.1 | 0.00 | 0 |
2015 (2) | 2.28 | 11.22 | 0 | 0 | 0 | 0 | 0 | 0 | 10.34 | 0.49 | 0.52 | 30.0 | 3.8 | 43.94 | 36.75 | 43.24 | 0.97 | 12.79 | 0 | 0 | 0 | 0 | 0.08 | 60.0 | 2.91 | 7.38 | 0.17 | 30.77 | 0 | 0 | 0.81 | 47.27 | 0.98 | 44.12 | 0.01 | 0 | 0.82 | 49.09 | 0.00 | 0 |
2014 (1) | 2.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.29 | 0 | 0.4 | 0 | 2.64 | 0 | 25.66 | 0 | 0.86 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 2.71 | 0 | 0.13 | 0 | 0 | 0 | 0.55 | 0 | 0.68 | 0 | 0 | 0 | 0.55 | 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) | 1.04 | -16.8 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | -30.53 | 24.66 | -0.25 | 0 | -38.89 | 0.83 | -22.43 | 18.57 | 21.84 | -26.1 | 22.32 | 0.84 | 95.35 | 61.54 | 0.29 | 0.0 | -6.45 | 0 | 0 | 0 | 0.14 | -12.5 | -26.32 | 4.01 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.77 | -16.45 | -59.46 | -1.63 | -18.12 | -68.04 | 0 | -100.0 | -100.0 | -1.77 | -17.22 | -62.39 | 0.00 | 0 | 0 |
24Q2 (19) | 1.25 | -15.54 | -31.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.31 | 61.73 | -17.09 | 0 | 100.0 | 100.0 | 1.07 | 57.35 | -17.05 | 29.56 | 69.09 | 11.59 | 0.43 | -29.51 | -4.44 | 0.29 | -3.33 | -9.38 | 0 | 0 | 0 | 0.16 | -5.88 | 45.45 | 4.01 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.52 | 0.0 | -63.44 | -1.38 | 0.0 | -74.68 | 0.01 | -50.0 | -75.0 | -1.51 | -0.67 | -69.66 | 0.00 | 0 | 0 |
24Q1 (18) | 1.48 | 0.0 | -27.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | 5.19 | 1.25 | -0.2 | 25.93 | 28.57 | 0.68 | -17.07 | 0.0 | 17.48 | -17.29 | 17.74 | 0.61 | 29.79 | -41.9 | 0.3 | 0.0 | -6.25 | 0 | 0 | 0 | 0.17 | -5.56 | 54.55 | 4.01 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.52 | -15.15 | -111.11 | -1.38 | -16.95 | -142.11 | 0.02 | -33.33 | 100.0 | -1.5 | -16.28 | -111.27 | 0.00 | 0 | 0 |
23Q4 (17) | 1.48 | -28.85 | -40.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.77 | 5.48 | -4.94 | -0.27 | -50.0 | 25.0 | 0.82 | 17.14 | -19.61 | 21.13 | 18.35 | 14.17 | 0.47 | -9.62 | -48.35 | 0.3 | -3.23 | -9.09 | 0 | 0 | 0 | 0.18 | -5.26 | 80.0 | 4.01 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.32 | -18.92 | -200.0 | -1.18 | -21.65 | -306.9 | 0.03 | 50.0 | 50.0 | -1.29 | -18.35 | -207.14 | 0.00 | 0 | 0 |
23Q3 (16) | 2.08 | 14.29 | -20.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.73 | -53.8 | -56.55 | -0.18 | 18.18 | -700.0 | 0.7 | -45.74 | -56.52 | 17.86 | -32.59 | -20.36 | 0.52 | 15.56 | -33.33 | 0.31 | -3.12 | 675.0 | 0 | 0 | 0 | 0.19 | 72.73 | 90.0 | 4.01 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.11 | -19.35 | -1485.71 | -0.97 | -22.78 | -1485.71 | 0.02 | -50.0 | 100.0 | -1.09 | -22.47 | -1716.67 | 0.00 | 0 | 0 |
23Q2 (15) | 1.82 | -10.34 | -42.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | 97.5 | 22.48 | -0.22 | 21.43 | -46.67 | 1.29 | 89.71 | -7.86 | 26.49 | 78.41 | 74.26 | 0.45 | -57.14 | -52.13 | 0.32 | 0.0 | 540.0 | 0 | 0 | 0 | 0.11 | 0.0 | 57.14 | 4.01 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -0.93 | -29.17 | -830.0 | -0.79 | -38.6 | -2075.0 | 0.04 | 300.0 | 300.0 | -0.89 | -25.35 | -888.89 | 0.00 | 0 | 0 |
23Q1 (14) | 2.03 | -18.8 | -44.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.8 | -1.23 | -53.76 | -0.28 | 22.22 | -833.33 | 0.68 | -33.33 | -51.77 | 14.85 | -19.8 | 16.25 | 1.05 | 15.38 | 14.13 | 0.32 | -3.03 | 540.0 | 0 | 0 | 0 | 0.11 | 10.0 | 22.22 | 4.01 | 0.0 | 4.16 | 0.14 | 0.0 | 75.0 | 0 | 0 | 0 | -0.72 | -63.64 | -376.92 | -0.57 | -96.55 | -267.65 | 0.01 | -50.0 | 200.0 | -0.71 | -69.05 | -384.0 | 0.00 | 0 | 0 |
22Q4 (13) | 2.5 | -4.21 | 3.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | -51.79 | -67.34 | -0.36 | -1300.0 | -1000.0 | 1.02 | -36.65 | -48.22 | 18.51 | -17.44 | 15.68 | 0.91 | 16.67 | -15.74 | 0.33 | 725.0 | 560.0 | 0 | 0 | 0 | 0.1 | 0.0 | 11.11 | 4.01 | 0.0 | 17.94 | 0.14 | 0.0 | 75.0 | 0 | 0 | 0 | -0.44 | -528.57 | -173.33 | -0.29 | -514.29 | -142.65 | 0.02 | 100.0 | 0 | -0.42 | -600.0 | -170.0 | 0.00 | 0 | 0 |
22Q3 (12) | 2.61 | -17.14 | 33.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | 30.23 | -54.72 | 0.03 | 120.0 | -89.29 | 1.61 | 15.0 | -41.03 | 22.42 | 47.51 | 4.48 | 0.78 | -17.02 | -49.02 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.1 | 42.86 | 11.11 | 4.01 | 0.0 | 17.94 | 0.14 | 0.0 | 75.0 | 0 | 0 | 0 | -0.07 | 30.0 | -112.5 | 0.07 | 75.0 | -89.06 | 0.01 | 0.0 | 0 | -0.06 | 33.33 | -110.71 | 0.00 | 0 | 0 |
22Q2 (11) | 3.15 | -13.7 | 85.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.29 | -25.43 | -58.65 | -0.15 | -400.0 | -266.67 | 1.4 | -0.71 | -39.91 | 15.20 | 19.02 | -20.8 | 0.94 | 2.17 | -49.19 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | -22.22 | -22.22 | 4.01 | 4.16 | 21.52 | 0.14 | 75.0 | 133.33 | 0 | 0 | 0 | -0.1 | -138.46 | -120.83 | 0.04 | -88.24 | -92.73 | 0.01 | 200.0 | 0 | -0.09 | -136.0 | -118.75 | 0.00 | 0 | 0 |
22Q1 (10) | 3.65 | 50.83 | 99.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.73 | -30.24 | -42.33 | -0.03 | -175.0 | -116.67 | 1.41 | -28.43 | -40.76 | 12.77 | -20.19 | -40.22 | 0.92 | -14.81 | -45.56 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 0.0 | 0.0 | 3.85 | 13.24 | 16.67 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 0.26 | -56.67 | -33.33 | 0.34 | -50.0 | -24.44 | -0.01 | 0 | -200.0 | 0.25 | -58.33 | -37.5 | 0.00 | 0 | 0 |
21Q4 (9) | 2.42 | 24.1 | 39.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.48 | -33.15 | -14.19 | 0.04 | -85.71 | -78.95 | 1.97 | -27.84 | -25.66 | 16.00 | -25.44 | -50.84 | 1.08 | -29.41 | -22.3 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 0.0 | 0.0 | 3.4 | 0.0 | 3.03 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 0.6 | 7.14 | 185.71 | 0.68 | 6.25 | 151.85 | 0 | 0 | 0 | 0.6 | 7.14 | 185.71 | 0.00 | 0 | 0 |
21Q3 (8) | 1.95 | 14.71 | 7.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.71 | 18.91 | 18.53 | 0.28 | 211.11 | 16.67 | 2.73 | 17.17 | -0.36 | 21.46 | 11.82 | -58.88 | 1.53 | -17.3 | 33.04 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 0.0 | -10.0 | 3.4 | 3.03 | 3.03 | 0.08 | 33.33 | -66.67 | 0 | 0 | 0 | 0.56 | 16.67 | 473.33 | 0.64 | 16.36 | 700.0 | 0 | 0 | -100.0 | 0.56 | 16.67 | 500.0 | 0.00 | 0 | 0 |
21Q2 (7) | 1.7 | -7.1 | -21.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.12 | 4.0 | 47.17 | 0.09 | -50.0 | 142.86 | 2.33 | -2.1 | 108.04 | 19.19 | -10.17 | 0 | 1.85 | 9.47 | 184.62 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.09 | 0.0 | -10.0 | 3.3 | 0.0 | 0.0 | 0.06 | 0.0 | -75.0 | 0 | 0 | 0 | 0.48 | 23.08 | 223.08 | 0.55 | 22.22 | 466.67 | 0 | -100.0 | -100.0 | 0.48 | 20.0 | 229.73 | 0.00 | 0 | 0 |
21Q1 (6) | 1.83 | 5.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.0 | 3.81 | 0 | 0.18 | -5.26 | 0 | 2.38 | -10.19 | 0 | 21.36 | -34.37 | 0 | 1.69 | 21.58 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 0 | 3.3 | 0.0 | 0 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 0.39 | 85.71 | 0 | 0.45 | 66.67 | 0 | 0.01 | 0 | 0 | 0.4 | 90.48 | 0 | 0.00 | 0 | 0 |
20Q4 (5) | 1.74 | -3.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.89 | -7.67 | 0 | 0.19 | -20.83 | 0 | 2.65 | -3.28 | 0 | 32.56 | -37.62 | 0 | 1.39 | 20.87 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | 0 | 3.3 | 0.0 | 0 | 0.06 | -75.0 | 0 | 0 | 0 | 0 | 0.21 | 240.0 | 0 | 0.27 | 237.5 | 0 | 0 | -100.0 | 0 | 0.21 | 250.0 | 0 | 0.00 | 0 | 0 |
20Q3 (4) | 1.81 | -16.59 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.13 | 47.64 | 0.0 | 0.24 | 214.29 | 0.0 | 2.74 | 144.64 | 0.0 | 52.19 | 0 | 0.0 | 1.15 | 76.92 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.1 | 0.0 | 0.0 | 3.3 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.15 | 61.54 | 0.0 | 0.08 | 153.33 | 0.0 | 0.01 | -50.0 | 0.0 | -0.14 | 62.16 | 0.0 | 0.00 | 0 | 0.0 |