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) | 1.49 | 81.71 | 0 | 0 | 2.12 | 0 | 0 | 0 | 0.03 | -90.0 | -1.78 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.86 | 0.28 | 0 | 0 | 0 | 0 | -1.78 | 0 | -1.78 | 0 | -0.07 | 0 | -1.85 | 0 | 0.00 | 0 |
2022 (9) | 0.82 | -34.4 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.3 | 500.0 | -2.2 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.19 | 0 | 0 | 0 | 10.83 | 11.08 | 0 | 0 | 0 | 0 | -2.19 | 0 | -2.19 | 0 | -0.06 | 0 | -2.25 | 0 | 0.00 | 0 |
2021 (8) | 1.25 | -18.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0 | -1.72 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | 0.0 | 0 | 0 | 0 | 0 | -1.73 | 0 | -1.73 | 0 | -0.07 | 0 | -1.8 | 0 | 0.00 | 0 |
2020 (7) | 1.53 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.63 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | 25.64 | 0 | 0 | 0 | 0 | -1.6 | 0 | -1.6 | 0 | 0 | 0 | -1.6 | 0 | 0.00 | 0 |
2019 (6) | 1.19 | -53.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -2.47 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.34 | -5.56 | 0 | 0 | 0.05 | -68.75 | 7.76 | 1.44 | 0 | 0 | 0 | 0 | -2.52 | 0 | -2.52 | 0 | -0.06 | 0 | -2.58 | 0 | 0.00 | 0 |
2018 (5) | 2.56 | -42.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -3.17 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.36 | -2.7 | 0 | 0 | 0.16 | -65.22 | 7.65 | 0.0 | 0 | 0 | 0 | 0 | -3.17 | 0 | -3.17 | 0 | -0.11 | 0 | -3.28 | 0 | 0.00 | 0 |
2017 (4) | 4.43 | -29.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | -1.45 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.37 | 0 | 0 | 0 | 0.46 | -19.3 | 7.65 | -0.65 | 0 | 0 | 0 | 0 | -2.04 | 0 | -2.04 | 0 | -0.19 | 0 | -2.23 | 0 | 0.00 | 0 |
2016 (3) | 6.31 | -5.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.97 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | -17.39 | 7.7 | 0.0 | 0 | 0 | 0 | 0 | -0.98 | 0 | -0.98 | 0 | 0 | 0 | -0.98 | 0 | 0.00 | 0 |
2015 (2) | 6.67 | -60.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | -0.77 | 0 | 0.01 | -83.33 | 14.29 | -80.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0.69 | -13.75 | 7.7 | 0.0 | 0 | 0 | 0 | 0 | -0.78 | 0 | -0.78 | 0 | 0.24 | -50.0 | -0.54 | 0 | 0.00 | 0 |
2014 (1) | 16.98 | -4.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -77.78 | -0.41 | 0 | 0.06 | 0 | 75.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.8 | 247.83 | 7.7 | 10.32 | 0 | 0 | 0 | 0 | -0.41 | 0 | -0.41 | 0 | 0.48 | 92.0 | 0.07 | 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) | 1.38 | 16.95 | 25.45 | 0 | 0 | 0 | 2.15 | 0.47 | 1.42 | 0 | 0 | 0 | 0.02 | 0 | 100.0 | -0.44 | 12.0 | 26.67 | 0.01 | 0 | 0.0 | 9.09 | 0 | -63.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 10.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.67 | -35.77 | -45.22 | -1.67 | -35.77 | -45.22 | -0.07 | -75.0 | -16.67 | -1.74 | -37.01 | -43.8 | 0.00 | 0 | 0 |
24Q2 (19) | 1.18 | -20.81 | -64.24 | 0 | 0 | 0 | 2.14 | 0.47 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.5 | 31.51 | -1350.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.04 | 0 | 0 | 10.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.23 | 51.0 | -123.64 | -1.23 | 51.0 | -123.64 | -0.04 | 50.0 | 20.0 | -1.27 | 50.97 | -111.67 | 0.00 | 0 | 0 |
24Q1 (18) | 1.49 | 0.0 | 79.52 | 0 | 0 | -100.0 | 2.13 | 0.47 | 0 | 0 | 0 | 0 | 0.09 | 0 | 0 | -0.73 | -14.06 | -25.86 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.51 | -41.01 | 9.39 | -2.51 | -41.01 | 9.39 | -0.08 | -14.29 | -60.0 | -2.59 | -40.0 | 8.16 | 0.00 | 0 | 0 |
23Q4 (17) | 1.49 | 35.45 | 81.71 | 0 | 0 | -100.0 | 2.12 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.64 | -6.67 | 7.25 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.86 | 0.0 | 0.28 | 0 | 0 | 0 | 0 | 0 | 0 | -1.78 | -54.78 | 18.72 | -1.78 | -54.78 | 18.72 | -0.07 | -16.67 | -16.67 | -1.85 | -52.89 | 17.78 | 0.00 | 0 | 0 |
23Q3 (16) | 1.1 | -66.67 | -30.82 | 0 | 0 | -100.0 | 2.12 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | -0.6 | -1600.0 | 4.76 | 0.01 | 0.0 | 0 | 25.00 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.86 | 0.0 | 1.4 | 0 | 0 | 0 | 0 | 0 | 0 | -1.15 | -109.09 | 23.84 | -1.15 | -109.09 | 23.84 | -0.06 | -20.0 | 14.29 | -1.21 | -101.67 | 23.42 | 0.00 | 0 | 0 |
23Q2 (15) | 3.3 | 297.59 | -31.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | -93.33 | 0.04 | 106.9 | 107.14 | 0.01 | 0 | 0 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.11 | 0.48 | -44.47 | 0 | 0 | 0 | 10.86 | 0.0 | 11.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.55 | 80.14 | 37.5 | -0.55 | 80.14 | 37.5 | -0.05 | 0.0 | 37.5 | -0.6 | 78.72 | 37.5 | 0.00 | 0 | 0 |
23Q1 (14) | 0.83 | 1.22 | 13.7 | 0.1 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.58 | 15.94 | -81.25 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.1 | -4.11 | 0 | 0 | 0 | 0 | 10.86 | 0.28 | 11.38 | 0 | 0 | 0 | 0 | 0 | 0 | -2.77 | -26.48 | -35.78 | -2.77 | -26.48 | -35.78 | -0.05 | 16.67 | 28.57 | -2.82 | -25.33 | -33.65 | 0.00 | 0 | 0 |
22Q4 (13) | 0.82 | -48.43 | -34.4 | 0.05 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | -50.0 | -0.69 | -9.52 | -46.81 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.19 | -11.69 | 0 | 0 | 0 | 0 | 10.83 | 1.12 | 11.08 | 0 | 0 | 0 | 0 | 0 | 0 | -2.19 | -45.03 | -26.59 | -2.19 | -45.03 | -26.59 | -0.06 | 14.29 | 14.29 | -2.25 | -42.41 | -25.0 | 0.00 | 0 | 0 |
22Q3 (12) | 1.59 | -67.08 | 74.73 | 0.15 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.63 | -12.5 | -53.66 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.48 | -34.74 | 0 | 0 | 0 | 0 | 10.71 | 9.85 | 9.85 | 0 | 0 | 0 | 0 | 0 | 0 | -1.51 | -71.59 | -19.84 | -1.51 | -71.59 | -19.84 | -0.07 | 12.5 | 12.5 | -1.58 | -64.58 | -17.91 | 0.00 | 0 | 0 |
22Q2 (11) | 4.83 | 561.64 | 552.7 | 0.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 15.38 | 0 | -0.56 | -75.0 | -36.59 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.8 | 0 | 0 | 0 | 0 | 0 | 9.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.88 | 56.86 | 64.08 | -0.88 | 56.86 | 64.08 | -0.08 | -14.29 | -60.0 | -0.96 | 54.5 | 61.6 | 0.00 | 0 | 0 |
22Q1 (10) | 0.73 | -41.6 | -33.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | 225.0 | 1200.0 | -0.32 | 31.91 | 27.27 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.04 | -17.92 | 0.0 | -2.04 | -17.92 | 0.0 | -0.07 | 0.0 | 0 | -2.11 | -17.22 | -3.43 | 0.00 | 0 | 0 |
21Q4 (9) | 1.25 | 37.36 | -18.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | -0.47 | -14.63 | 2.08 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.73 | -37.3 | -8.12 | -1.73 | -37.3 | -8.12 | -0.07 | 12.5 | 0 | -1.8 | -34.33 | -12.5 | 0.00 | 0 | 0 |
21Q3 (8) | 0.91 | 22.97 | -68.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.41 | 0.0 | -215.38 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.26 | 48.57 | -12.5 | -1.26 | 48.57 | -12.5 | -0.08 | -60.0 | 0 | -1.34 | 46.4 | -19.64 | 0.00 | 0 | 0 |
21Q2 (7) | 0.74 | -32.73 | -70.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.41 | 6.82 | 25.45 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.75 | 0.0 | 6.09 | 0 | 0 | 0 | 0 | 0 | 0 | -2.45 | -20.1 | -142.57 | -2.45 | -20.1 | -142.57 | -0.05 | 0 | -200.0 | -2.5 | -22.55 | -160.42 | 0.00 | 0 | 0 |
21Q1 (6) | 1.1 | -28.1 | -67.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.44 | 8.33 | 6.38 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 9.75 | 0.0 | 19.05 | 0 | 0 | 0 | 0 | 0 | 0 | -2.04 | -27.5 | 31.54 | -2.04 | -27.5 | 31.54 | 0 | 0 | 100.0 | -2.04 | -27.5 | 36.65 | 0.00 | 0 | 0 |
20Q4 (5) | 1.53 | -46.32 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.48 | -269.23 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 9.75 | 0.0 | 25.64 | 0 | 0 | 0 | 0 | 0 | 0 | -1.6 | -42.86 | 36.51 | -1.6 | -42.86 | 36.51 | 0 | 0 | 100.0 | -1.6 | -42.86 | 37.98 | 0.00 | 0 | 0 |
20Q3 (4) | 2.85 | 14.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.13 | 76.36 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 9.75 | 6.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.12 | -10.89 | 0.0 | -1.12 | -10.89 | 0.0 | 0 | -100.0 | 0.0 | -1.12 | -16.67 | 0.0 | 0.00 | 0 | 0.0 |