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) | 2.58 | -16.5 | 6.63 | 0 | 0.8 | 0 | 0 | 0 | 11.89 | 268.11 | 0.1 | -41.18 | 1.66 | 80.43 | 13.96 | -50.98 | 8.81 | 1234.85 | 0 | 0 | 3.38 | 0 | 6.89 | 5200.0 | 21.02 | 16.65 | 0 | 0 | 0 | 0 | -11.67 | 0 | -11.67 | 0 | 2.86 | 286.49 | -8.81 | 0 | 0.04 | 0 |
2022 (9) | 3.09 | -19.53 | 0 | 0 | 0 | 0 | 0 | 0 | 3.23 | -16.54 | 0.17 | 30.77 | 0.92 | -22.03 | 28.48 | -6.59 | 0.66 | -13.16 | 0 | 0 | 0 | 0 | 0.13 | -13.33 | 18.02 | 0.0 | 0 | 0 | 0 | 0 | -10.73 | 0 | -10.73 | 0 | 0.74 | 0 | -9.99 | 0 | 0.00 | 0 |
2021 (8) | 3.84 | -3.76 | 0 | 0 | 0 | 0 | 0 | 0 | 3.87 | 12.83 | 0.13 | 333.33 | 1.18 | 25.53 | 30.49 | 11.26 | 0.76 | 22.58 | 0 | 0 | 0 | 0 | 0.15 | -16.67 | 18.02 | 0.0 | 0 | 0 | 0 | 0 | -10.9 | 0 | -10.9 | 0 | 0 | 0 | -10.9 | 0 | 0.00 | 0 |
2020 (7) | 3.99 | -10.74 | 0 | 0 | 0 | 0 | 0 | 0 | 3.43 | -11.14 | 0.03 | 0 | 0.94 | -18.97 | 27.41 | -8.81 | 0.62 | 0.0 | 0 | 0 | 0 | 0 | 0.18 | -35.71 | 18.02 | 0.0 | 0 | 0 | 0 | 0 | -11.25 | 0 | -11.25 | 0 | 0 | 0 | -11.25 | 0 | 0.00 | 0 |
2019 (6) | 4.47 | -0.45 | 0 | 0 | 0 | 0 | 0 | 0 | 3.86 | -7.88 | -0.1 | 0 | 1.16 | -10.77 | 30.05 | -3.14 | 0.62 | -24.39 | 0 | 0 | 0 | 0 | 0.28 | -9.68 | 18.02 | 0.0 | 0 | 0 | 0 | 0 | -11.29 | 0 | -11.29 | 0 | 0 | 0 | -11.29 | 0 | 0.00 | 0 |
2018 (5) | 4.49 | 0.45 | 0 | 0 | 0 | 0 | 0 | 0 | 4.19 | 4.23 | -0.33 | 0 | 1.3 | -2.99 | 31.03 | -6.92 | 0.82 | 28.12 | 0 | 0 | 0 | 0 | 0.31 | -60.26 | 18.02 | 0.0 | 0 | 0 | 0 | 0 | -11.2 | 0 | -11.2 | 0 | 0 | 0 | -11.2 | 0 | 0.03 | -24.9 |
2017 (4) | 4.47 | 71.92 | 0.05 | 0 | 0 | 0 | 0 | 0 | 4.02 | -6.51 | -2.84 | 0 | 1.34 | -14.1 | 33.33 | -8.12 | 0.64 | 36.17 | 0 | 0 | 0 | 0 | 0.78 | 0 | 18.02 | -3.69 | 0 | 0 | 0 | 0 | -10.88 | 0 | -10.88 | 0 | 0 | 0 | -10.88 | 0 | 0.04 | 0 |
2016 (3) | 2.6 | 213.25 | 0 | 0 | 0 | 0 | 0 | 0 | 4.3 | -39.01 | 1.77 | 0 | 1.56 | -12.85 | 36.28 | 42.89 | 0.47 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.71 | 0.0 | 0 | 0 | 0 | 0 | -10.72 | 0 | -10.72 | 0 | -3.1 | 0 | -13.82 | 0 | 0.00 | 0 |
2015 (2) | 0.83 | -38.06 | 1.31 | -74.95 | 0.07 | -76.67 | 0 | 0 | 7.05 | -24.36 | -4.38 | 0 | 1.79 | -67.81 | 25.39 | -57.44 | 0.47 | -86.69 | 0 | 0 | 0 | 0 | 0 | 0 | 18.71 | 0.0 | 0 | 0 | 0 | 0 | -12.59 | 0 | -12.59 | 0 | -3.1 | 0 | -15.69 | 0 | 0.00 | 0 |
2014 (1) | 1.34 | 26.42 | 5.23 | -1.13 | 0.3 | -40.0 | 0 | 0 | 9.32 | -44.49 | -0.41 | 0 | 5.56 | -18.71 | 59.66 | 46.44 | 3.53 | 4.75 | 0 | 0 | 0.07 | 0 | 0 | 0 | 18.71 | 0.0 | 0 | 0 | 0 | 0 | -8.23 | 0 | -8.23 | 0 | -1.13 | 0 | -9.36 | 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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23Q4 (20) | 2.58 | -53.26 | -16.5 | 6.63 | 4.74 | 0 | 0.8 | 3.9 | 0 | 0 | 0 | 0 | 2.84 | 55.19 | 246.34 | -0.44 | -414.29 | -728.57 | 1.66 | 52.29 | 80.43 | 13.96 | 26.42 | -50.98 | 8.81 | 24.96 | 1234.85 | 0 | 0 | 0 | 3.38 | 0.6 | 0 | 6.89 | -6.26 | 5200.0 | 21.02 | 0.0 | 16.65 | 0 | 0 | 0 | 0 | 0 | 0 | -11.67 | -3.83 | -8.76 | -11.67 | -3.83 | -8.76 | 2.86 | 33.64 | 286.49 | -8.81 | 3.19 | 11.81 | 0.04 | 2.11 | 0 |
23Q3 (19) | 5.52 | 24.04 | 83.39 | 6.33 | -8.39 | 0 | 0.77 | 92.5 | 413.33 | 0 | 0 | 0 | 1.83 | -64.33 | 125.93 | 0.14 | -62.16 | 180.0 | 1.09 | -49.77 | 18.48 | 11.04 | -54.96 | -59.07 | 7.05 | 36.89 | 815.58 | 0 | 0 | 0 | 3.36 | 740.0 | 6620.0 | 7.35 | 4.7 | 5553.85 | 21.02 | 0.0 | 16.65 | 0 | 0 | 0 | 0 | 0 | 0 | -11.24 | 1.32 | -4.07 | -11.24 | 1.32 | -4.07 | 2.14 | -35.15 | 555.32 | -9.1 | -12.48 | 19.25 | 0.03 | 0 | 0 |
23Q2 (18) | 4.45 | 51.88 | 44.95 | 6.91 | -12.53 | 0 | 0.4 | -9.09 | 166.67 | 0 | 0 | 0 | 5.13 | 145.45 | 549.37 | 0.37 | 1750.0 | 825.0 | 2.17 | -42.74 | 135.87 | 24.52 | -70.82 | -6.98 | 5.15 | -12.27 | 472.22 | 0 | 0 | 0 | 0.4 | -14.89 | 344.44 | 7.02 | 0.0 | 4914.29 | 21.02 | 0.0 | 16.65 | 0 | 0 | 0 | 0 | 0 | 0 | -11.39 | 3.06 | -4.98 | -11.39 | 3.06 | -4.98 | 3.3 | 440.98 | 667.44 | -8.09 | 27.38 | 22.36 | 0.00 | 0 | 0 |
23Q1 (17) | 2.93 | -5.18 | -15.8 | 7.9 | 0 | 0 | 0.44 | 0 | 193.33 | 0 | 0 | 0 | 2.09 | 154.88 | 158.02 | 0.02 | -71.43 | 0.0 | 3.79 | 311.96 | 267.96 | 84.04 | 195.04 | 195.35 | 5.87 | 789.39 | 704.11 | 0 | 0 | 0 | 0.47 | 0 | 261.54 | 7.02 | 5300.0 | 4914.29 | 21.02 | 16.65 | 16.65 | 0 | 0 | 0 | 0 | 0 | 0 | -11.75 | -9.51 | -7.9 | -11.75 | -9.51 | -7.9 | 0.61 | -17.57 | -28.24 | -11.14 | -11.51 | -10.96 | 0.00 | 0 | 0 |
22Q4 (16) | 3.09 | 2.66 | -19.53 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.82 | 1.23 | -18.0 | 0.07 | 40.0 | -12.5 | 0.92 | 0.0 | -22.03 | 28.48 | 5.57 | -6.59 | 0.66 | -14.29 | -13.16 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.13 | 0.0 | -13.33 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.73 | 0.65 | 1.56 | -10.73 | 0.65 | 1.56 | 0.74 | 257.45 | 0 | -9.99 | 11.36 | 8.35 | 0.00 | 0 | 0 |
22Q3 (15) | 3.01 | -1.95 | 9.45 | 0 | 0 | 0 | 0.15 | 0.0 | 0 | 0 | 0 | 0 | 0.81 | 2.53 | -8.99 | 0.05 | 25.0 | 150.0 | 0.92 | 0.0 | -14.81 | 26.98 | 2.35 | -4.82 | 0.77 | -14.44 | -7.23 | 0 | 0 | 0 | 0.05 | -44.44 | 0 | 0.13 | -7.14 | -18.75 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.8 | 0.46 | 3.49 | -10.8 | 0.46 | 3.49 | -0.47 | -209.3 | -261.54 | -11.27 | -8.16 | 0.44 | 0.00 | 0 | 0 |
22Q2 (14) | 3.07 | -11.78 | 7.34 | 0 | 0 | 0 | 0.15 | 0.0 | 0 | 0 | 0 | 0 | 0.79 | -2.47 | -14.13 | 0.04 | 100.0 | 33.33 | 0.92 | -10.68 | -19.3 | 26.36 | -7.35 | -14.21 | 0.9 | 23.29 | 2.27 | 0 | 0 | 0 | 0.09 | -30.77 | 0 | 0.14 | 0.0 | -12.5 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.85 | 0.37 | 3.21 | -10.85 | 0.37 | 3.21 | 0.43 | -49.41 | 4400.0 | -10.42 | -3.78 | 7.13 | 0.00 | 0 | 0 |
22Q1 (13) | 3.48 | -9.38 | 0.0 | 0 | 0 | 0 | 0.15 | 0 | 0 | 0 | 0 | 0 | 0.81 | -19.0 | -23.58 | 0.02 | -75.0 | 0 | 1.03 | -12.71 | -19.53 | 28.45 | -6.68 | -21.09 | 0.73 | -3.95 | -5.19 | 0 | 0 | 0 | 0.13 | 0 | 0 | 0.14 | -6.67 | -17.65 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.89 | 0.09 | 3.11 | -10.89 | 0.09 | 3.11 | 0.85 | 0 | 0 | -10.04 | 7.89 | 10.68 | 0.00 | 0 | 0 |
21Q4 (12) | 3.84 | 39.64 | -3.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.0 | 12.36 | 6.38 | 0.08 | 300.0 | 0 | 1.18 | 9.26 | 25.53 | 30.49 | 7.57 | 11.58 | 0.76 | -8.43 | 22.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -6.25 | -16.67 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.9 | 2.59 | 3.11 | -10.9 | 2.59 | 3.11 | 0 | 100.0 | 0 | -10.9 | 3.71 | 3.11 | 0.00 | 0 | 0 |
21Q3 (11) | 2.75 | -3.85 | -44.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.89 | -3.26 | 12.66 | 0.02 | -33.33 | 300.0 | 1.08 | -5.26 | 30.12 | 28.35 | -7.75 | 19.19 | 0.83 | -5.68 | 13.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0.0 | -38.46 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.19 | 0.18 | 0.62 | -11.19 | 0.18 | 0.62 | -0.13 | -1200.0 | 0 | -11.32 | -0.89 | -0.53 | 0.00 | 0 | 0 |
21Q2 (10) | 2.86 | -17.82 | -38.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | -13.21 | 21.05 | 0.03 | 0 | 0 | 1.14 | -10.94 | 14.0 | 30.73 | -14.78 | 11.54 | 0.88 | 14.29 | 20.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -5.88 | -40.74 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.21 | 0.27 | 0.36 | -11.21 | 0.27 | 0.36 | -0.01 | 0 | 0 | -11.22 | 0.18 | 0.27 | 0.00 | 0 | 0 |
21Q1 (9) | 3.48 | -12.78 | -23.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.06 | 12.77 | 11.58 | 0 | 0 | -100.0 | 1.28 | 36.17 | 18.52 | 36.06 | 31.95 | 32.54 | 0.77 | 24.19 | 14.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | -37.04 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.24 | 0.09 | 0.18 | -11.24 | 0.09 | 0.18 | 0 | 0 | 0 | -11.24 | 0.09 | 0.18 | 0.00 | 0 | 0 |
20Q4 (8) | 3.99 | -19.56 | -10.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.94 | 18.99 | -5.05 | 0 | 100.0 | 100.0 | 0.94 | 13.25 | -18.97 | 27.33 | 14.9 | -8.84 | 0.62 | -15.07 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -30.77 | -35.71 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.25 | 0.09 | 0.35 | -11.25 | 0.09 | 0.35 | 0 | 0 | 0 | -11.25 | 0.09 | 0.35 | 0.00 | 0 | 0 |
20Q3 (7) | 4.96 | 7.36 | 14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.79 | 3.95 | -15.05 | -0.01 | 0 | 0 | 0.83 | -17.0 | -33.6 | 23.78 | -13.67 | 0 | 0.73 | 0.0 | 15.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -3.7 | -10.34 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.26 | -0.09 | -0.09 | -11.26 | -0.09 | -0.09 | 0 | 0 | 0 | -11.26 | -0.09 | -0.09 | 0.00 | 0 | 0 |
20Q2 (6) | 4.62 | 1.54 | 8.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | -20.0 | -30.91 | 0 | -100.0 | 0 | 1.0 | -7.41 | -25.37 | 27.55 | 1.27 | 0 | 0.73 | 8.96 | 4.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0.0 | -6.9 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.25 | 0.09 | 0.0 | -11.25 | 0.09 | 0.0 | 0 | 0 | 0 | -11.25 | 0.09 | 0.0 | 0.00 | 0 | 0 |
20Q1 (5) | 4.55 | 1.79 | 6.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.95 | -4.04 | 11.76 | 0.03 | 160.0 | 175.0 | 1.08 | -6.9 | -15.62 | 27.20 | -9.24 | 0 | 0.67 | 8.06 | -16.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | -3.57 | -10.0 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.26 | 0.27 | -0.18 | -11.26 | 0.27 | -0.18 | 0 | 0 | 0 | -11.26 | 0.27 | -0.18 | 0.00 | 0 | -100.0 |
19Q4 (4) | 4.47 | 3.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.99 | 6.45 | 0.0 | -0.05 | 0 | 0.0 | 1.16 | -7.2 | 0.0 | 29.97 | 0 | 0.0 | 0.62 | -1.59 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.28 | -3.45 | 0.0 | 18.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -11.29 | -0.36 | 0.0 | -11.29 | -0.36 | 0.0 | 0 | 0 | 0.0 | -11.29 | -0.36 | 0.0 | 0.00 | 0 | 0.0 |