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) | 1.6 | 40.35 | 0 | 0 | 0 | 0 | 0 | 0 | 2.55 | 6275.0 | 0.57 | 0 | 0.07 | 0 | 2.75 | 0 | 9.17 | 174.55 | 0.1 | 0 | 2.76 | 0 | 0.14 | 0.0 | 3.26 | 44.25 | 0 | 0 | 0 | 0 | 0.2 | 0 | 0.2 | 0 | 0 | 0 | 0.2 | 0 | 0.00 | 0 |
2022 (9) | 1.14 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -78.95 | -0.19 | 0 | 0 | 0 | 0.00 | 0 | 3.34 | 756.41 | 0 | 0 | 0 | 0 | 0.14 | 0 | 2.26 | 0.0 | 0 | 0 | 0 | 0 | -0.37 | 0 | -0.37 | 0 | 0 | 0 | -0.37 | 0 | 0.00 | 0 |
2021 (8) | 1.71 | 297.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -44.12 | -0.03 | 0 | 0 | 0 | 0.00 | 0 | 0.39 | 875.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 179.01 | 0 | 0 | 0 | 0 | -0.18 | 0 | -0.18 | 0 | 0 | 0 | -0.18 | 0 | 0.00 | 0 |
2020 (7) | 0.43 | 22.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | 61.9 | -0.1 | 0 | 0 | 0 | 0.00 | 0 | 0.04 | -63.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | -59.7 | 0 | 0 | 0 | 0 | -0.15 | 0 | -0.15 | 0 | 0 | 0 | -0.15 | 0 | 0.00 | 0 |
2019 (6) | 0.35 | -27.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | -77.17 | -0.21 | 0 | 0.01 | -50.0 | 4.76 | 119.05 | 0.11 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.01 | 0.0 | 0 | 0 | 0 | 0 | -1.26 | 0 | -1.26 | 0 | 0.01 | 0.0 | -1.25 | 0 | 0.00 | 0 |
2018 (5) | 0.48 | 60.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | 80.39 | 0.16 | 0 | 0.02 | -33.33 | 2.17 | -63.04 | 0.1 | -23.08 | 0 | 0 | 0 | 0 | 0 | 0 | 2.01 | 0.0 | 0 | 0 | 0 | 0 | -1.04 | 0 | -1.04 | 0 | 0.01 | 0 | -1.03 | 0 | 0.00 | 0 |
2017 (4) | 0.3 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | 0.0 | -0.24 | 0 | 0.03 | -25.0 | 5.88 | -25.0 | 0.13 | -27.78 | 0 | 0 | 0 | 0 | 0 | 0 | 2.01 | 0.0 | 0 | 0 | 0 | 0 | -1.19 | 0 | -1.19 | 0 | 0 | 0 | -1.19 | 0 | 0.00 | 0 |
2016 (3) | 0.24 | 41.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -31.08 | -0.02 | 0 | 0.04 | 33.33 | 7.84 | 93.46 | 0.18 | -18.18 | 0 | 0 | 0 | 0 | 0 | 0 | 2.01 | 0.0 | 0 | 0 | 0 | 0 | -0.96 | 0 | -0.96 | 0 | 0.01 | -66.67 | -0.95 | 0 | 0.00 | 0 |
2015 (2) | 0.17 | -10.53 | 0.21 | 23.53 | 0 | 0 | 0 | 0 | 0.74 | -12.94 | -0.28 | 0 | 0.03 | -25.0 | 4.05 | -13.85 | 0.22 | -8.33 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 2.01 | 0.0 | 0 | 0 | 0 | 0 | -0.95 | 0 | -0.95 | 0 | 0.03 | -25.0 | -0.92 | 0 | 0.03 | -4.66 |
2014 (1) | 0.19 | -34.48 | 0.17 | 1600.0 | 0 | 0 | 0 | 0 | 0.85 | 8.97 | -0.3 | 0 | 0.04 | 100.0 | 4.71 | 83.53 | 0.24 | -27.27 | 0 | 0 | 0 | 0 | 0.05 | -50.0 | 2.01 | 2.03 | 0 | 0 | 0 | 0 | -0.66 | 0 | -0.66 | 0 | 0.04 | 100.0 | -0.62 | 0 | 0.03 | -33.33 |
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) | 0.88 | -67.16 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | -0.12 | -50.0 | -50.0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 35.43 | 14.92 | 293.23 | 0.1 | 0.0 | 0.0 | 4.69 | 69.93 | 0 | 0.14 | 0.0 | 0.0 | 10.07 | 0.0 | 345.58 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | -0.09 | -550.0 | -129.03 | -0.07 | -275.0 | -122.58 | 0 | 0 | 0 | -0.09 | -550.0 | -129.03 | 0.00 | 0 | 0 |
24Q2 (19) | 2.68 | -67.04 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | -99.6 | -0.08 | 0.0 | -109.64 | 0.01 | 0 | -85.71 | 50.00 | 0 | 1714.29 | 30.83 | 48.01 | 735.5 | 0.1 | 0.0 | 0.0 | 2.76 | 0.0 | 0 | 0.14 | 0.0 | 0.0 | 10.07 | 0.0 | 345.58 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.02 | -83.33 | -94.87 | 0.04 | -66.67 | -89.74 | 0 | 0 | 0 | 0.02 | -83.33 | -94.87 | 0.00 | 0 | 0 |
24Q1 (18) | 8.13 | 408.12 | 560.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.08 | 27.27 | -14.29 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 20.83 | 127.15 | 521.79 | 0.1 | 0.0 | 0.0 | 2.76 | 0.0 | 0 | 0.14 | 0.0 | 0.0 | 10.07 | 208.9 | 345.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -40.0 | 127.27 | 0.12 | -40.0 | 127.27 | 0 | 0 | 0 | 0.12 | -40.0 | 127.27 | 0.00 | 0 | 0 |
23Q4 (17) | 1.6 | 81.82 | 40.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.11 | -37.5 | -37.5 | 0.07 | 0 | 0 | 2.76 | 0 | 0 | 9.17 | 1.78 | 174.55 | 0.1 | 0.0 | 0 | 2.76 | 0 | 0 | 0.14 | 0.0 | 0.0 | 3.26 | 44.25 | 44.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -35.48 | 154.05 | 0.2 | -35.48 | 154.05 | 0 | 0 | 0 | 0.2 | -35.48 | 154.05 | 0.00 | 0 | 0 |
23Q3 (16) | 0.88 | -34.33 | -8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.08 | -109.64 | -33.33 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 9.01 | 144.17 | 169.76 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 0.14 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.31 | -20.51 | 206.9 | 0.31 | -20.51 | 206.9 | 0 | 0 | 0 | 0.31 | -20.51 | 206.9 | 0.00 | 0 | 0 |
23Q2 (15) | 1.34 | 8.94 | -56.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.53 | 0 | 12550.0 | 0.83 | 1285.71 | 4250.0 | 0.07 | 0 | 0 | 2.76 | 0 | 0 | 3.69 | 10.15 | 183.85 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 0.14 | 0.0 | 0 | 2.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | 188.64 | 262.5 | 0.39 | 188.64 | 262.5 | 0 | 0 | 0 | 0.39 | 188.64 | 262.5 | 0.00 | 0 | 0 |
23Q1 (14) | 1.23 | 7.89 | 19.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.07 | 12.5 | -133.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 3.35 | 0.3 | 222.12 | 0.1 | 0 | 0 | 0 | 0 | 0 | 0.14 | 0.0 | 0 | 2.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.44 | -18.92 | -109.52 | -0.44 | -18.92 | -109.52 | 0 | 0 | 0 | -0.44 | -18.92 | -109.52 | 0.00 | 0 | 0 |
22Q4 (13) | 1.14 | 18.75 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.08 | -33.33 | -166.67 | 0 | 0 | 0 | 0.00 | 0 | 0 | 3.34 | 0.0 | 756.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 0.0 | 0 | 2.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.37 | -27.59 | -105.56 | -0.37 | -27.59 | -105.56 | 0 | 0 | 0 | -0.37 | -27.59 | -105.56 | 0.00 | 0 | 0 |
22Q3 (12) | 0.96 | -68.93 | -55.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -80.0 | -0.06 | -200.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 3.34 | 156.92 | 16600.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 0 | 0 | 2.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.29 | -20.83 | -93.33 | -0.29 | -20.83 | -93.33 | 0 | 0 | 0 | -0.29 | -20.83 | -93.33 | 0.00 | 0 | 0 |
22Q2 (11) | 3.09 | 200.0 | -31.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 0.0 | -0.02 | 33.33 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 1.3 | 25.0 | 6400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.24 | -14.29 | -60.0 | -0.24 | -14.29 | -60.0 | 0 | 0 | 0 | -0.24 | -14.29 | -60.0 | 0.00 | 0 | 0 |
22Q1 (10) | 1.03 | -39.77 | -77.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | -90.0 | -0.03 | 0.0 | -175.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 1.04 | 166.67 | 5100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.21 | -16.67 | -90.91 | -0.21 | -16.67 | -90.91 | 0 | 0 | 0 | -0.21 | -16.67 | -90.91 | 0.00 | 0 | 0 |
21Q4 (9) | 1.71 | -20.09 | 297.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | -75.0 | -0.03 | 0 | -175.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.39 | 1850.0 | 875.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 0.0 | 179.01 | 0 | 0 | 0 | 0 | 0 | 0 | -0.18 | -20.0 | -20.0 | -0.18 | -20.0 | -20.0 | 0 | 0 | 0 | -0.18 | -20.0 | -20.0 | 0.00 | 0 | 0 |
21Q3 (8) | 2.14 | -52.86 | 463.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 150.0 | -50.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.02 | 0.0 | -71.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 0.0 | 12.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.15 | 0.0 | 89.29 | -0.15 | 0.0 | 89.29 | 0 | 0 | 0 | -0.15 | 0.0 | 89.29 | 0.00 | 0 | 0 |
21Q2 (7) | 4.54 | -0.87 | 1235.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -80.0 | -33.33 | -0.04 | -200.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.02 | 0.0 | -81.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 0.0 | 12.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.15 | -36.36 | 88.81 | -0.15 | -36.36 | 88.81 | 0 | 0 | 0 | -0.15 | -36.36 | 88.81 | 0.00 | 0 | 0 |
21Q1 (6) | 4.58 | 965.12 | 1377.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -16.67 | 11.11 | 0.04 | 0.0 | 233.33 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0.02 | -50.0 | -77.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 179.01 | 12.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.11 | 26.67 | 91.41 | -0.11 | 26.67 | 91.41 | 0 | 0 | -100.0 | -0.11 | 26.67 | 91.34 | 0.00 | 0 | 0 |
20Q4 (5) | 0.43 | 13.16 | 22.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 20.0 | 200.0 | 0.04 | 166.67 | 166.67 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0.04 | -42.86 | -63.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | -59.7 | -59.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.15 | 89.29 | 88.1 | -0.15 | 89.29 | 88.1 | 0 | 0 | -100.0 | -0.15 | 89.29 | 88.0 | 0.00 | 0 | 0 |
20Q3 (4) | 0.38 | 11.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.1 | 233.33 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.07 | -36.36 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.4 | -4.48 | 0.0 | -1.4 | -4.48 | 0.0 | 0 | 0 | 0.0 | -1.4 | -4.48 | 0.0 | 0.00 | 0 | 0.0 |