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 | |||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | 1.7 | 63.46 | 0 | 0 | 0 | 0 | 0 | 0 | 1.07 | -75.12 | -0.64 | 0 | 0.12 | -94.52 | 11.21 | -77.98 | 0.62 | 6.9 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 4.68 | 0.0 | 0 | 0 | 0 | 0 | -2.33 | 0 | -2.33 | 0 | -0.06 | 0 | -2.39 | 0 | 0.00 | 0 |
2021 (9) | 1.04 | -36.2 | 0 | 0 | 0 | 0 | 0 | 0 | 4.3 | 321.57 | 0.22 | 0 | 2.19 | 491.89 | 50.93 | 40.4 | 0.58 | 123.08 | 0 | 0 | 0 | 0 | 0.01 | 0 | 4.68 | 2.18 | 0 | 0 | 0 | 0 | -1.69 | 0 | -1.69 | 0 | -0.06 | 0 | -1.75 | 0 | 0.00 | 0 |
2020 (8) | 1.63 | 462.07 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | -42.7 | -1.91 | 0 | 0.37 | -15.91 | 36.27 | 46.75 | 0.26 | -46.94 | 0 | 0 | 0 | 0 | 0 | 0 | 4.58 | 0.0 | 0 | 0 | 0 | 0 | -1.91 | 0 | -1.91 | 0 | -0.06 | 0 | -1.97 | 0 | 0.00 | 0 |
2019 (7) | 0.29 | 0.0 | 4.22 | -33.12 | 0 | 0 | 0 | 0 | 1.78 | 4.71 | -3.75 | 0 | 0.44 | -21.43 | 24.72 | -24.96 | 0.49 | -42.35 | 0 | 0 | 0 | 0 | 0.05 | -97.56 | 4.58 | 0.0 | 0 | 0 | 0 | 0 | -3.91 | 0 | -3.91 | 0 | -0.08 | 0 | -3.99 | 0 | 0.00 | 0 |
2018 (6) | 0.29 | -59.72 | 6.31 | -51.57 | 0.01 | 0.0 | 0 | 0 | 1.7 | -40.97 | -1.12 | 0 | 0.56 | 180.0 | 32.94 | 374.35 | 0.85 | -24.78 | 0 | 0 | 0 | 0 | 2.05 | -12.02 | 4.58 | 0.0 | 0.29 | 0.0 | 0 | 0 | -2.06 | 0 | -1.77 | 0 | -0.63 | 0 | -2.69 | 0 | 0.00 | 0 |
2017 (5) | 0.72 | -30.1 | 13.03 | 22.12 | 0.01 | 0 | 0 | 0 | 2.88 | -48.2 | -1.69 | 0 | 0.2 | -79.59 | 6.94 | -60.6 | 1.13 | 15.31 | 0 | 0 | 0.01 | 0 | 2.33 | -1.69 | 4.58 | -4.38 | 0.29 | 107.14 | 0.05 | 0.0 | -0.85 | 0 | -0.51 | 0 | 0.32 | 0 | -0.53 | 0 | 0.00 | 0 |
2016 (4) | 1.03 | 35.53 | 10.67 | 72.1 | 0 | 0 | 0 | 0 | 5.56 | 65.48 | 1.46 | 1023.08 | 0.98 | 32.43 | 17.63 | -19.97 | 0.98 | 38.03 | 0 | 0 | 0 | 0 | 2.37 | 0.0 | 4.79 | -3.43 | 0.14 | 0.0 | 0.05 | 0.0 | 1.46 | 0 | 1.65 | 768.42 | -0.13 | 0 | 1.33 | 0 | 0.00 | 0 |
2015 (3) | 0.76 | -85.36 | 6.2 | -35.48 | 0 | 0 | 0 | 0 | 3.36 | -14.72 | 0.13 | -97.0 | 0.74 | -21.28 | 22.02 | -7.69 | 0.71 | -11.25 | 0 | 0 | 0 | 0 | 2.37 | -3.27 | 4.96 | -21.89 | 0.14 | 40.0 | 0.05 | 0 | 0 | 0 | 0.19 | -62.0 | -1.61 | 0 | -1.61 | 0 | 0.00 | 0 |
2014 (2) | 5.19 | 186.74 | 9.61 | 452.3 | 0 | 0 | 0 | 0 | 3.94 | -80.74 | 4.33 | 0 | 0.94 | -83.68 | 23.86 | -15.25 | 0.8 | -31.62 | 0 | 0 | 0 | 0 | 2.45 | 1066.67 | 6.35 | -17.43 | 0.1 | 0.0 | 0 | 0 | 0.4 | 0 | 0.5 | 0 | -0.05 | 0 | 0.35 | 0 | 0.00 | 0 |
2013 (1) | 1.81 | -59.33 | 1.74 | -61.16 | 0 | 0 | 0 | 0 | 20.46 | 32.68 | -4.38 | 0 | 5.76 | -52.08 | 28.15 | -63.88 | 1.17 | -74.34 | 0 | 0 | 0 | 0 | 0.21 | 200.0 | 7.69 | 0.0 | 0.1 | 0.0 | 0.14 | 0.0 | -4.07 | 0 | -3.83 | 0 | -0.17 | 0 | -4.24 | 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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24Q2 (20) | 0.08 | -27.27 | -78.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | -60.0 | -0.06 | 70.0 | 94.78 | 0.05 | 400.0 | -44.44 | 12.50 | 550.0 | -25.0 | 0.14 | 40.0 | -53.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.89 | -1.3 | -25.48 | -3.89 | -1.3 | -25.48 | -0.06 | -20.0 | -20.0 | -3.95 | -1.54 | -25.4 | 0.00 | 0 | 0 |
24Q1 (19) | 0.11 | -57.69 | -88.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.2 | 52.38 | 4.76 | 0.01 | -75.0 | -97.06 | 1.92 | -68.27 | -96.38 | 0.1 | -23.08 | -83.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.84 | -5.49 | -50.59 | -3.84 | -5.49 | -50.59 | -0.05 | -25.0 | 16.67 | -3.89 | -5.71 | -49.04 | 0.00 | 0 | 0 |
23Q4 (18) | 0.26 | 8.33 | -84.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -60.87 | 80.0 | -0.42 | -281.82 | 2.33 | 0.04 | -81.82 | -66.67 | 6.06 | -82.92 | -45.45 | 0.13 | -45.83 | -79.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.64 | -13.4 | -56.22 | -3.64 | -13.4 | -56.22 | -0.04 | 20.0 | 33.33 | -3.68 | -12.88 | -53.97 | 0.00 | 0 | 0 |
23Q3 (17) | 0.24 | -35.14 | -88.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | 15.0 | 53.33 | -0.11 | 90.43 | -650.0 | 0.22 | 144.44 | -24.14 | 35.48 | 112.9 | 234.04 | 0.24 | -20.0 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.21 | -3.55 | -68.95 | -3.21 | -3.55 | -68.95 | -0.05 | 0.0 | 37.5 | -3.26 | -3.49 | -64.65 | 0.00 | 0 | 0 |
23Q2 (16) | 0.37 | -61.05 | -79.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 42.86 | -33.33 | -1.15 | -447.62 | -379.17 | 0.09 | -73.53 | -78.05 | 16.67 | -68.63 | 65.04 | 0.3 | -50.0 | -42.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.1 | -21.57 | -61.46 | -3.1 | -21.57 | -61.46 | -0.05 | 16.67 | 44.44 | -3.15 | -20.69 | -56.72 | 0.00 | 0 | 0 |
23Q1 (15) | 0.95 | -44.12 | -54.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 180.0 | -75.86 | -0.21 | 51.16 | -1150.0 | 0.34 | 183.33 | -52.11 | 53.12 | 378.13 | 235.21 | 0.6 | -3.23 | 5.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.55 | -9.44 | -52.69 | -2.55 | -9.44 | -52.69 | -0.06 | 0.0 | 25.0 | -2.61 | -9.21 | -49.14 | 0.00 | 0 | 0 |
22Q4 (14) | 1.7 | -16.67 | 63.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -66.67 | -97.06 | -0.43 | -2250.0 | -326.32 | 0.12 | -58.62 | -94.52 | 11.11 | 4.6 | -78.18 | 0.62 | 3.33 | 6.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.33 | -22.63 | -37.87 | -2.33 | -22.63 | -37.87 | -0.06 | 25.0 | 0.0 | -2.39 | -20.71 | -36.57 | 0.00 | 0 | 0 |
22Q3 (13) | 2.04 | 12.09 | 83.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -50.0 | -89.86 | 0.02 | 108.33 | -92.86 | 0.29 | -29.27 | -85.43 | 10.62 | 5.19 | -84.52 | 0.6 | 15.38 | 13.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.9 | 1.04 | -1.06 | -1.9 | 1.04 | -1.06 | -0.08 | 11.11 | -33.33 | -1.98 | 1.49 | -2.06 | 0.00 | 0 | 0 |
22Q2 (12) | 1.82 | -13.33 | -16.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.3 | -48.28 | -58.33 | -0.24 | -1300.0 | -300.0 | 0.41 | -42.25 | -46.05 | 10.10 | -36.28 | -76.35 | 0.52 | -8.77 | 26.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.92 | -14.97 | 11.11 | -1.92 | -14.97 | 11.11 | -0.09 | -12.5 | -50.0 | -2.01 | -14.86 | 9.46 | 0.00 | 0 | 0 |
22Q1 (11) | 2.1 | 101.92 | -17.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.58 | -65.88 | 45.0 | 0.02 | -89.47 | 111.11 | 0.71 | -67.58 | 47.92 | 15.85 | -68.88 | -61.37 | 0.57 | -1.72 | 338.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 4.68 | 0.0 | 1.08 | 0 | 0 | 0 | 0 | 0 | 0 | -1.67 | 1.18 | 20.1 | -1.67 | 1.18 | 20.1 | -0.08 | -33.33 | -100.0 | -1.75 | 0.0 | 17.84 | 0.00 | 0 | 0 |
21Q4 (10) | 1.04 | -6.31 | -36.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.7 | 14.86 | 466.67 | 0.19 | -32.14 | 137.25 | 2.19 | 10.05 | 491.89 | 50.93 | -25.78 | 39.03 | 0.58 | 9.43 | 123.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 4.68 | 0.0 | 2.18 | 0 | 0 | 0 | 0 | 0 | 0 | -1.69 | 10.11 | 11.52 | -1.69 | 10.11 | 11.52 | -0.06 | 0.0 | 0.0 | -1.75 | 9.79 | 11.17 | 0.00 | 0 | 0 |
21Q3 (9) | 1.11 | -49.08 | 226.47 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.48 | 105.56 | 311.11 | 0.28 | 566.67 | 135.9 | 1.99 | 161.84 | 610.71 | 68.62 | 60.72 | 213.69 | 0.53 | 29.27 | 278.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 4.68 | 0.0 | 2.18 | 0 | 0 | 0 | 0 | 0 | 0 | -1.88 | 12.96 | -34.29 | -1.88 | 12.96 | -34.29 | -0.06 | 0.0 | 90.32 | -1.94 | 12.61 | 3.96 | 0.00 | 0 | 0 |
21Q2 (8) | 2.18 | -14.17 | 251.61 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.72 | 80.0 | 554.55 | -0.06 | 66.67 | 64.71 | 0.76 | 58.33 | 2433.33 | 42.70 | 4.07 | 2091.76 | 0.41 | 215.38 | 24.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 4.68 | 1.08 | 2.18 | 0 | 0 | 0 | 0 | 0 | 0 | -2.16 | -3.35 | -242.86 | -2.16 | -3.35 | -242.86 | -0.06 | -50.0 | 93.26 | -2.22 | -4.23 | -46.05 | 0.00 | 0 | 0 |
21Q1 (7) | 2.54 | 55.83 | 1714.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.4 | 33.33 | 66.67 | -0.18 | 64.71 | 60.87 | 0.48 | 29.73 | 45.45 | 41.03 | 11.99 | 0 | 0.13 | -50.0 | -58.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 4.63 | 1.09 | 1.09 | 0 | 0 | 0 | 0 | 0 | 0 | -2.09 | -9.42 | 52.17 | -2.09 | -9.42 | 52.17 | -0.04 | 33.33 | 96.46 | -2.13 | -8.12 | 61.27 | 0.00 | 0 | 0 |
20Q4 (6) | 1.63 | 379.41 | 462.07 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.3 | -16.67 | -47.37 | -0.51 | 34.62 | 72.73 | 0.37 | 32.14 | -15.91 | 36.63 | 67.47 | 0 | 0.26 | 85.71 | -46.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.91 | -36.43 | 51.15 | -1.91 | -36.43 | 51.15 | -0.06 | 90.32 | 25.0 | -1.97 | 2.48 | 50.63 | 0.00 | 0 | 0 |
20Q3 (5) | 0.34 | -45.16 | 209.09 | 0.1 | 0.0 | -97.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.36 | 227.27 | -41.94 | -0.78 | -358.82 | -500.0 | 0.28 | 833.33 | -49.09 | 21.88 | 1022.92 | 0 | 0.14 | -57.58 | -75.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.4 | -122.22 | 25.13 | -1.4 | -122.22 | 25.13 | -0.62 | 30.34 | -169.57 | -2.02 | -32.89 | 3.81 | 0.00 | 0 | 0 |
20Q2 (4) | 0.62 | 342.86 | 0.0 | 0.1 | -88.89 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.11 | -54.17 | 0.0 | -0.17 | 63.04 | 0.0 | 0.03 | -90.91 | 0.0 | 1.95 | 0 | 0.0 | 0.33 | 6.45 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.63 | 85.58 | 0.0 | -0.63 | 85.58 | 0.0 | -0.89 | 21.24 | 0.0 | -1.52 | 72.36 | 0.0 | 0.00 | 0 | 0.0 |