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) | 10.17 | -42.57 | 3.83 | 99.48 | 0 | 0 | 11.34 | 0 | 50.46 | -1.83 | 4.02 | -9.87 | 12.76 | 18.7 | 25.29 | 20.91 | 2.58 | -20.12 | 1.43 | 186.0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0 | 0 | 6.06 | 0.0 | 32.29 | 8.43 | 38.35 | 7.0 | -5.88 | 0 | 26.41 | 5.6 | 0.00 | 0 |
2022 (9) | 17.71 | 10.48 | 1.92 | 19.25 | 0 | 0 | 0 | 0 | 51.4 | 2.8 | 4.46 | 22.87 | 10.75 | 10.03 | 20.91 | 7.03 | 3.23 | -7.18 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0 | 0 | 6.06 | 0.0 | 29.78 | 12.46 | 35.84 | 10.14 | -4.77 | 0 | 25.01 | 19.72 | 0.00 | 0 |
2021 (8) | 16.03 | -9.38 | 1.61 | -0.62 | 0 | 0 | 0 | 0 | 50.0 | 14.03 | 3.63 | 40.7 | 9.77 | -0.51 | 19.54 | -12.75 | 3.48 | 14.47 | 0.5 | -12.28 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0 | 0 | 6.06 | 0.0 | 26.48 | 9.65 | 32.54 | 7.75 | -5.59 | 0 | 20.89 | 10.35 | 0.00 | 0 |
2020 (7) | 17.69 | -22.62 | 1.62 | 1.89 | 0 | 0 | 0 | 0 | 43.85 | -19.19 | 2.58 | -30.83 | 9.82 | -13.02 | 22.39 | 7.63 | 3.04 | 0.0 | 0.57 | -5.0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0 | 0 | 6.06 | 44.98 | 24.15 | -5.0 | 30.2 | 2.03 | -5.22 | 0 | 18.93 | -2.22 | 0.00 | 0 |
2019 (6) | 22.86 | -12.71 | 1.59 | 69.15 | 0 | 0 | 0 | 0 | 54.26 | -28.07 | 3.73 | -51.56 | 11.29 | 72.1 | 20.81 | 139.25 | 3.04 | -1.94 | 0.6 | 0 | 0 | 0 | 0 | 0 | 11.6 | 16.0 | 0 | 0 | 4.18 | 28.22 | 25.42 | -4.08 | 29.6 | -0.54 | -6.06 | 0 | 19.36 | -13.26 | 0.00 | 0 |
2018 (5) | 26.19 | 12.31 | 0.94 | 88.0 | 0 | 0 | 0 | 0 | 75.43 | -7.15 | 7.7 | -16.67 | 6.56 | -31.02 | 8.70 | -25.71 | 3.1 | 9.15 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | 0.0 | 0 | 0 | 3.26 | 22.1 | 26.5 | 8.61 | 29.76 | 9.94 | -4.18 | 0 | 22.32 | 5.58 | 0.00 | 0 |
2017 (4) | 23.32 | -18.26 | 0.5 | -48.45 | 0 | 0 | 0 | 0 | 81.24 | -1.72 | 9.24 | -9.59 | 9.51 | 2.81 | 11.71 | 4.61 | 2.84 | 11.81 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | 0.0 | 0 | 0 | 2.67 | 0 | 24.4 | -5.54 | 27.07 | 4.8 | -3.26 | 0 | 21.14 | -8.72 | 0.00 | 0 |
2016 (3) | 28.53 | 141.98 | 0.97 | -7.62 | 0 | 0 | 0 | 0 | 82.66 | 8.53 | 10.22 | 9.3 | 9.25 | 15.77 | 11.19 | 6.67 | 2.54 | 9.96 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | 11.11 | 0 | 0 | 0 | 0 | 25.83 | 48.36 | 25.83 | 48.36 | -2.67 | 0 | 23.16 | 29.17 | 0.00 | 0 |
2015 (2) | 11.79 | -20.01 | 1.05 | -1.87 | 0 | 0 | 0 | 0 | 76.16 | 12.86 | 9.35 | 23.19 | 7.99 | 10.82 | 10.49 | -1.81 | 2.31 | -10.81 | 0 | 0 | 0 | 0 | 0 | 0 | 9.0 | 0.0 | 0 | 0 | 0 | 0 | 17.41 | 88.62 | 17.41 | 88.62 | 0.52 | -50.48 | 17.93 | 74.42 | 0.00 | 0 |
2014 (1) | 14.74 | 55.98 | 1.07 | 9.18 | 0 | 0 | 0 | 0 | 67.48 | 20.33 | 7.59 | 362.8 | 7.21 | 14.63 | 10.68 | -4.74 | 2.59 | -5.82 | 0 | 0 | 0 | 0 | 0 | 0 | 9.0 | 93.13 | 0 | 0 | 0 | 0 | 9.23 | 462.8 | 9.23 | 462.8 | 1.05 | 1212.5 | 10.28 | 497.67 | 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) | 24.19 | -15.45 | -16.9 | 3.93 | 0.77 | 16.96 | 0 | 0 | 0 | 0 | 0 | 0 | 9.88 | 38.38 | -23.11 | 0.47 | 62.07 | -58.41 | 10.61 | 36.55 | 38.87 | 22.79 | 45.26 | 48.87 | 3.05 | 5.17 | -3.79 | 2.09 | 24.4 | 46.15 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 31.78 | -2.46 | 5.83 | 37.84 | -2.07 | 4.85 | -4.13 | 12.5 | 35.77 | 27.65 | -0.75 | 17.16 | 0.00 | 0 | 0 |
24Q1 (19) | 28.61 | 181.32 | 2.0 | 3.9 | 1.83 | 102.07 | 0 | 0 | 0 | 0 | -100.0 | 0 | 7.14 | -51.1 | -11.52 | 0.29 | -79.29 | -53.97 | 7.77 | -39.11 | 7.17 | 15.69 | -37.96 | 6.74 | 2.9 | 12.4 | -10.22 | 1.68 | 17.48 | 229.41 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 32.58 | 0.9 | 7.1 | 38.64 | 0.76 | 5.95 | -4.72 | 19.73 | -6.31 | 27.86 | 5.49 | 7.24 | 0.00 | 0 | 0 |
23Q4 (18) | 10.17 | -65.0 | -42.57 | 3.83 | -2.05 | 99.48 | 0 | 0 | 0 | 11.34 | 0 | 0 | 14.6 | -2.28 | 3.84 | 1.4 | 64.71 | -2.1 | 12.76 | 10.76 | 18.7 | 25.29 | 9.58 | 20.93 | 2.58 | -17.57 | -20.12 | 1.43 | -2.05 | 186.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 32.29 | 4.53 | 8.43 | 38.35 | 3.82 | 7.0 | -5.88 | -27.83 | -23.27 | 26.41 | 0.46 | 5.6 | 0.00 | 0 | 0 |
23Q3 (17) | 29.06 | -0.17 | 51.12 | 3.91 | 16.37 | 120.9 | 0 | 0 | 0 | 0 | 0 | 0 | 14.94 | 16.26 | 0.07 | 0.85 | -24.78 | -40.97 | 11.52 | 50.79 | 9.92 | 23.08 | 50.76 | 15.63 | 3.13 | -1.26 | -5.15 | 1.46 | 2.1 | 186.27 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 30.89 | 2.86 | 8.96 | 36.94 | 2.36 | 7.35 | -4.6 | 28.46 | -19.48 | 26.29 | 11.4 | 7.31 | 0.00 | 0 | 0 |
23Q2 (16) | 29.11 | 3.78 | 50.75 | 3.36 | 74.09 | 104.88 | 0 | 0 | 0 | 0 | 0 | 0 | 12.85 | 59.23 | 4.73 | 1.13 | 79.37 | 24.18 | 7.64 | 5.38 | 21.66 | 15.31 | 4.15 | 27.87 | 3.17 | -1.86 | -12.67 | 1.43 | 180.39 | 180.39 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 30.03 | -1.28 | 11.55 | 36.09 | -1.04 | 9.46 | -6.43 | -44.82 | -47.14 | 23.6 | -9.16 | 4.66 | 0.00 | 0 | 0 |
23Q1 (15) | 28.05 | 58.39 | 62.8 | 1.93 | 0.52 | 15.57 | 0 | 0 | 0 | 0 | 0 | 0 | 8.07 | -42.6 | -20.49 | 0.63 | -55.94 | -7.35 | 7.25 | -32.56 | 41.33 | 14.70 | -29.71 | 46.65 | 3.23 | 0.0 | -4.44 | 0.51 | 2.0 | -1.92 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 30.42 | 2.15 | 12.0 | 36.47 | 1.76 | 9.78 | -4.44 | 6.92 | -26.5 | 25.98 | 3.88 | 9.85 | 0.00 | 0 | 0 |
22Q4 (14) | 17.71 | -7.9 | 10.48 | 1.92 | 8.47 | 19.25 | 0 | 0 | 0 | 0 | 0 | 0 | 14.06 | -5.83 | -7.26 | 1.43 | -0.69 | 18.18 | 10.75 | 2.58 | 10.03 | 20.91 | 4.77 | 7.03 | 3.23 | -2.12 | -7.18 | 0.5 | -1.96 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 29.78 | 5.04 | 12.46 | 35.84 | 4.16 | 10.14 | -4.77 | -23.9 | 14.67 | 25.01 | 2.08 | 19.72 | 0.00 | 0 | 0 |
22Q3 (13) | 19.23 | -0.41 | 20.72 | 1.77 | 7.93 | 11.32 | 0 | 0 | 0 | 0 | 0 | 0 | 14.93 | 21.68 | 0.34 | 1.44 | 58.24 | 17.07 | 10.48 | 66.88 | 10.55 | 19.96 | 66.72 | 2.11 | 3.3 | -9.09 | 0.61 | 0.51 | 0.0 | -8.93 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 28.35 | 5.31 | 12.19 | 34.41 | 4.37 | 9.83 | -3.85 | 11.9 | 36.57 | 24.5 | 8.65 | 27.6 | 0.00 | 0 | 0 |
22Q2 (12) | 19.31 | 12.07 | 30.3 | 1.64 | -1.8 | 3.14 | 0 | 0 | 0 | 0 | 0 | 0 | 12.27 | 20.89 | 11.55 | 0.91 | 33.82 | 33.82 | 6.28 | 22.42 | -12.41 | 11.97 | 19.45 | -20.18 | 3.63 | 7.4 | -7.4 | 0.51 | -1.92 | -8.93 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 26.92 | -0.88 | 11.98 | 32.97 | -0.75 | 9.53 | -4.37 | -24.5 | 27.29 | 22.55 | -4.65 | 25.07 | 0.00 | 0 | 0 |
22Q1 (11) | 17.23 | 7.49 | 15.1 | 1.67 | 3.73 | 3.73 | 0 | 0 | 0 | 0 | 0 | 0 | 10.15 | -33.05 | 13.15 | 0.68 | -43.8 | 33.33 | 5.13 | -47.49 | -5.87 | 10.02 | -48.7 | -13.23 | 3.38 | -2.87 | 19.01 | 0.52 | 4.0 | -8.77 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 27.16 | 2.57 | 10.18 | 33.22 | 2.09 | 8.17 | -3.51 | 37.21 | 37.21 | 23.65 | 13.21 | 24.08 | 0.00 | 0 | 0 |
21Q4 (10) | 16.03 | 0.63 | -9.38 | 1.61 | 1.26 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 15.16 | 1.88 | 11.06 | 1.21 | -1.63 | 37.5 | 9.77 | 3.06 | -0.51 | 19.54 | -0.05 | -12.76 | 3.48 | 6.1 | 14.47 | 0.5 | -10.71 | -12.28 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 26.48 | 4.79 | 9.65 | 32.54 | 3.86 | 7.75 | -5.59 | 7.91 | -7.09 | 20.89 | 8.8 | 10.35 | 0.00 | 0 | 0 |
21Q3 (9) | 15.93 | 7.49 | -27.95 | 1.59 | 0.0 | 0.63 | 0 | 0 | 0 | 0 | 0 | 0 | 14.88 | 35.27 | 4.86 | 1.23 | 80.88 | 20.59 | 9.48 | 32.22 | -3.76 | 19.55 | 30.34 | -14.23 | 3.28 | -16.33 | 28.63 | 0.56 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 25.27 | 5.12 | 8.64 | 31.33 | 4.09 | 6.86 | -6.07 | -1.0 | 7.04 | 19.2 | 6.49 | 14.76 | 0.00 | 0 | 0 |
21Q2 (8) | 14.82 | -1.0 | -38.25 | 1.59 | -1.24 | 2.58 | 0 | 0 | 0 | 0 | 0 | 0 | 11.0 | 22.63 | 5.97 | 0.68 | 33.33 | -36.45 | 7.17 | 31.56 | 9.3 | 15.00 | 29.85 | -2.13 | 3.92 | 38.03 | 64.71 | 0.56 | -1.75 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 0.0 | 24.04 | -2.47 | 8.09 | 30.1 | -1.99 | 6.36 | -6.01 | -7.51 | 18.56 | 18.03 | -5.4 | 21.33 | 0.00 | 0 | 0 |
21Q1 (7) | 14.97 | -15.38 | -25.19 | 1.61 | -0.62 | 2.55 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | -34.29 | 59.33 | 0.51 | -42.05 | 230.77 | 5.45 | -44.5 | -43.41 | 11.55 | -48.43 | 0 | 2.84 | -6.58 | 16.39 | 0.57 | 0.0 | -3.39 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 44.98 | 24.65 | 2.07 | -1.52 | 30.71 | 1.69 | 5.14 | -5.59 | -7.09 | 15.43 | 19.06 | 0.69 | 3.47 | 0.00 | 0 | 0 |
20Q4 (6) | 17.69 | -19.99 | -22.62 | 1.62 | 2.53 | 1.89 | 0 | 0 | 0 | 0 | 0 | 0 | 13.65 | -3.81 | 4.84 | 0.88 | -13.73 | -20.0 | 9.82 | -0.3 | -13.02 | 22.39 | -1.74 | 0 | 3.04 | 19.22 | 0.0 | 0.57 | 1.79 | -5.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 44.98 | 24.15 | 3.83 | -5.0 | 30.2 | 3.0 | 2.03 | -5.22 | 20.06 | 13.86 | 18.93 | 13.15 | -2.22 | 0.00 | 0 | 0 |
20Q3 (5) | 22.11 | -7.88 | -33.54 | 1.58 | 1.94 | 73.63 | 0 | 0 | 0 | 0 | 0 | 0 | 14.19 | 36.71 | 2.98 | 1.02 | -4.67 | 5.15 | 9.85 | 50.15 | -16.74 | 22.79 | 48.73 | 0 | 2.55 | 7.14 | 11.84 | 0.56 | 0.0 | -8.2 | 0 | 0 | 0 | 0 | 0 | 0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | 0.0 | 44.98 | 23.26 | 4.59 | -4.36 | 29.32 | 3.6 | 2.88 | -6.53 | 11.52 | -17.87 | 16.73 | 12.58 | -10.92 | 0.00 | 0 | 0 |
20Q2 (4) | 24.0 | 19.94 | 0.0 | 1.55 | -1.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.38 | 84.37 | 0.0 | 1.07 | 374.36 | 0.0 | 6.56 | -31.88 | 0.0 | 15.32 | 0 | 0.0 | 2.38 | -2.46 | 0.0 | 0.56 | -5.08 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.06 | 44.98 | 0.0 | 22.24 | -11.15 | 0.0 | 28.3 | -3.12 | 0.0 | -7.38 | -11.65 | 0.0 | 14.86 | -19.33 | 0.0 | 0.00 | 0 | 0.0 |