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) | 2.15 | 0.0 | 0.6 | 566.67 | 0 | 0 | 0 | 0 | 11.21 | -6.19 | 0.56 | 133.33 | 1.7 | -15.84 | 15.17 | -10.29 | 0.78 | 13.04 | 0 | 0 | 0 | 0 | 0 | 0 | 2.2 | -30.16 | 0.19 | 11.76 | 0.04 | -33.33 | 0.6 | 130.77 | 0.83 | 69.39 | -0.03 | 0 | 0.57 | 159.09 | 0.00 | 19.74 |
2022 (9) | 2.15 | 10.26 | 0.09 | -83.64 | 0 | 0 | 0 | 0 | 11.95 | -19.74 | 0.24 | -29.41 | 2.02 | -6.05 | 16.90 | 17.07 | 0.69 | -55.77 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.17 | 21.43 | 0.06 | 500.0 | 0.26 | -39.53 | 0.49 | -14.04 | -0.04 | 0 | 0.22 | -40.54 | 0.00 | 1.65 |
2021 (8) | 1.95 | -48.14 | 0.55 | 10.0 | 0 | 0 | 0 | 0 | 14.89 | -13.33 | 0.34 | -68.81 | 2.15 | -19.78 | 14.44 | -7.44 | 1.56 | -4.29 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.14 | 366.67 | 0.01 | -50.0 | 0.43 | -61.61 | 0.57 | -51.28 | -0.06 | 0 | 0.37 | -66.67 | 0.00 | 17.84 |
2020 (7) | 3.76 | 48.62 | 0.5 | 19.05 | 0 | 0 | 0 | 0 | 17.18 | 33.8 | 1.09 | 289.29 | 2.68 | 40.31 | 15.60 | 4.87 | 1.63 | 34.71 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 6.06 | 0.03 | 0 | 0.02 | 0 | 1.12 | 300.0 | 1.17 | 317.86 | -0.01 | 0 | 1.11 | 344.0 | 0.00 | -62.61 |
2019 (6) | 2.53 | 18.78 | 0.42 | -35.38 | 0 | 0 | 0 | 0 | 12.84 | 21.71 | 0.28 | 600.0 | 1.91 | 20.13 | 14.88 | -1.3 | 1.21 | 44.05 | 0 | 0 | 0 | 0 | 0 | 0 | 2.97 | -11.87 | 0 | 0 | 0 | 0 | 0.28 | 0 | 0.28 | 0 | -0.03 | 0 | 0.25 | 0 | 0.01 | -32.72 |
2018 (5) | 2.13 | -29.7 | 0.65 | 109.68 | 0 | 0 | 0 | 0 | 10.55 | 37.91 | 0.04 | 0 | 1.59 | 26.19 | 15.07 | -8.5 | 0.84 | 104.88 | 0 | 0 | 0 | 0 | 0 | 0 | 3.37 | 0.0 | 0 | 0 | 0 | 0 | -0.12 | 0 | -0.12 | 0 | -0.01 | 0 | -0.13 | 0 | 0.01 | -40.18 |
2017 (4) | 3.03 | 91.77 | 0.31 | -50.0 | 0 | 0 | 0 | 0 | 7.65 | -28.9 | -0.28 | 0 | 1.26 | -49.19 | 16.47 | -28.54 | 0.41 | -40.58 | 0 | 0 | 0 | 0 | 0 | 0 | 3.37 | 0.0 | 0 | 0 | 0 | 0 | -0.28 | 0 | -0.28 | 0 | -0.01 | 0 | -0.29 | 0 | 0.02 | -53.63 |
2016 (3) | 1.58 | 66.32 | 0.62 | -57.82 | 0 | 0 | 0 | 0 | 10.76 | -14.81 | -0.58 | 0 | 2.48 | -20.77 | 23.05 | -7.0 | 0.69 | -29.59 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 3.37 | -23.06 | 0.17 | 0.0 | 0 | 0 | -0.65 | 0 | -0.48 | 0 | 0.02 | 0.0 | -0.63 | 0 | 0.03 | 0 |
2015 (2) | 0.95 | 1.06 | 1.47 | 24.58 | 0.23 | 4.55 | 0 | 0 | 12.63 | -15.91 | -1.13 | 0 | 3.13 | 3.3 | 24.78 | 22.85 | 0.98 | -58.47 | 0 | 0 | 0.77 | -23.0 | 0.02 | 0.0 | 4.38 | 0.23 | 0.17 | 30.77 | 0 | 0 | -0.98 | 0 | -0.81 | 0 | 0.02 | -33.33 | -0.96 | 0 | -0.00 | 0 |
2014 (1) | 0.94 | -57.08 | 1.18 | 57.33 | 0.22 | 0.0 | 0 | 0 | 15.02 | 8.21 | 0.4 | 0.0 | 3.03 | 21.2 | 20.17 | 12.0 | 2.36 | 29.67 | 0 | 0 | 1.0 | -18.03 | 0.02 | -33.33 | 4.37 | 0.46 | 0.13 | 44.44 | 0 | 0 | 0.45 | 2.27 | 0.58 | 9.43 | 0.03 | 0 | 0.48 | 9.09 | 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) | 1.64 | -34.92 | -31.38 | 0.9 | 50.0 | 0 | 0.1 | 0 | 0 | 0 | 0 | 0 | 3.1 | 29.17 | 0.32 | -0.14 | -100.0 | -158.33 | 2.0 | 25.79 | 0.5 | 17.99 | 25.67 | -1.31 | 1.89 | 54.92 | 186.36 | 0 | 0 | 0 | 0.7 | -12.5 | 0 | 0 | 0 | 0 | 2.2 | 0.0 | -30.16 | 0.25 | 31.58 | 31.58 | 0.03 | -25.0 | -25.0 | -0.16 | -633.33 | -130.77 | 0.12 | -53.85 | -84.21 | -0.01 | 50.0 | 75.0 | -0.17 | -1800.0 | -135.42 | 0.00 | 0 | -100.0 |
24Q1 (19) | 2.52 | 17.21 | 7.69 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.4 | -6.25 | -4.0 | -0.07 | 63.16 | -128.0 | 1.59 | -6.47 | -7.02 | 14.31 | -5.63 | -6.85 | 1.22 | 56.41 | 96.77 | 0 | 0 | 0 | 0.8 | 0 | 0 | 0 | 0 | 0 | 2.2 | 0.0 | -30.16 | 0.19 | 0.0 | 11.76 | 0.04 | 0.0 | -33.33 | 0.03 | -95.0 | -89.66 | 0.26 | -68.67 | -50.0 | -0.02 | 33.33 | 33.33 | 0.01 | -98.25 | -96.15 | 0.00 | -100.0 | -100.0 |
23Q4 (18) | 2.15 | 5.39 | 0.0 | 0.6 | 0 | 566.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.56 | -16.34 | -21.71 | -0.19 | -173.08 | -163.33 | 1.7 | -27.35 | -15.84 | 15.17 | -22.75 | -10.21 | 0.78 | 13.04 | 13.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.2 | -30.16 | -30.16 | 0.19 | 0.0 | 11.76 | 0.04 | 0.0 | -33.33 | 0.6 | -24.05 | 130.77 | 0.83 | -18.63 | 69.39 | -0.03 | -50.0 | 25.0 | 0.57 | -25.97 | 159.09 | 0.00 | 37.83 | 19.74 |
23Q3 (17) | 2.04 | -14.64 | -11.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.06 | -0.97 | 48.54 | 0.26 | 8.33 | 766.67 | 2.34 | 17.59 | 75.94 | 19.63 | 7.72 | 78.45 | 0.69 | 4.55 | 2.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.19 | 0.0 | 11.76 | 0.04 | 0.0 | -33.33 | 0.79 | 51.92 | 2075.0 | 1.02 | 34.21 | 436.84 | -0.02 | 50.0 | 60.0 | 0.77 | 60.42 | 955.56 | 0.00 | -6.68 | -20.29 |
23Q2 (16) | 2.39 | 2.14 | 34.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.09 | 23.6 | -6.36 | 0.24 | -4.0 | 0 | 1.99 | 16.37 | -15.32 | 18.22 | 18.61 | 1.59 | 0.66 | 6.45 | -42.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.19 | 11.76 | 11.76 | 0.04 | -33.33 | -33.33 | 0.52 | 79.31 | 842.86 | 0.76 | 46.15 | 375.0 | -0.04 | -33.33 | 20.0 | 0.48 | 84.62 | 500.0 | 0.00 | -5.88 | -15.6 |
23Q1 (15) | 2.34 | 8.84 | 32.95 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | -23.55 | -24.92 | 0.25 | -16.67 | 377.78 | 1.71 | -15.35 | -24.0 | 15.36 | -9.03 | -8.84 | 0.62 | -10.14 | -61.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.17 | 0.0 | 21.43 | 0.06 | 0.0 | 500.0 | 0.29 | 11.54 | 1350.0 | 0.52 | 6.12 | 225.0 | -0.03 | 25.0 | 0.0 | 0.26 | 18.18 | 2700.0 | 0.00 | -1.09 | -9.78 |
22Q4 (14) | 2.15 | -6.93 | 10.26 | 0.09 | -70.0 | -83.64 | 0 | 0 | 0 | 0 | 0 | 0 | 3.27 | 58.74 | -3.82 | 0.3 | 900.0 | 600.0 | 2.02 | 51.88 | -6.05 | 16.89 | 53.53 | 16.89 | 0.69 | 2.99 | -55.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.17 | 0.0 | 21.43 | 0.06 | 0.0 | 500.0 | 0.26 | 750.0 | -39.53 | 0.49 | 157.89 | -14.04 | -0.04 | 20.0 | 33.33 | 0.22 | 344.44 | -40.54 | 0.00 | -8.24 | 1.65 |
22Q3 (13) | 2.31 | 29.78 | 8.96 | 0.3 | -38.78 | -58.33 | 0 | 0 | 0 | 0 | 0 | 0 | 2.06 | -37.58 | -32.9 | 0.03 | 0 | 123.08 | 1.33 | -43.4 | -31.44 | 11.00 | -38.68 | -3.49 | 0.67 | -41.74 | -64.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.17 | 0.0 | 21.43 | 0.06 | 0.0 | 500.0 | -0.04 | 42.86 | -108.33 | 0.19 | 18.75 | -69.84 | -0.05 | 0.0 | 0.0 | -0.09 | 25.0 | -120.93 | 0.00 | -1.2 | 12.87 |
22Q2 (12) | 1.78 | 1.14 | -42.95 | 0.49 | 25.64 | 63.33 | 0 | 0 | 0 | 0 | 0 | 0 | 3.3 | -0.9 | -7.04 | 0 | 100.0 | -100.0 | 2.35 | 4.44 | 8.8 | 17.94 | 6.44 | 52.56 | 1.15 | -27.67 | -53.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.17 | 21.43 | 21.43 | 0.06 | 500.0 | 500.0 | -0.07 | -450.0 | -111.48 | 0.16 | 0.0 | -78.95 | -0.05 | -66.67 | -25.0 | -0.12 | -1100.0 | -121.05 | 0.00 | 0.61 | 18.48 |
22Q1 (11) | 1.76 | -9.74 | -49.28 | 0.39 | -29.09 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.33 | -2.06 | -31.48 | -0.09 | -50.0 | -118.75 | 2.25 | 4.65 | 0.45 | 16.85 | 16.64 | 40.85 | 1.59 | 1.92 | -25.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.14 | 0.0 | 366.67 | 0.01 | 0.0 | -50.0 | 0.02 | -95.35 | -96.97 | 0.16 | -71.93 | -77.14 | -0.03 | 50.0 | 0.0 | -0.01 | -102.7 | -101.59 | 0.00 | 11.45 | 16.27 |
21Q4 (10) | 1.95 | -8.02 | -48.14 | 0.55 | -23.61 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.4 | 10.75 | -38.63 | -0.06 | 53.85 | -115.79 | 2.15 | 10.82 | -19.78 | 14.45 | 26.76 | -7.43 | 1.56 | -17.02 | -4.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.14 | 0.0 | 366.67 | 0.01 | 0.0 | -50.0 | 0.43 | -10.42 | -61.61 | 0.57 | -9.52 | -51.28 | -0.06 | -20.0 | -500.0 | 0.37 | -13.95 | -66.67 | 0.00 | 1.89 | 17.84 |
21Q3 (9) | 2.12 | -32.05 | -0.93 | 0.72 | 140.0 | 148.28 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | -13.52 | -30.54 | -0.13 | -360.0 | -143.33 | 1.94 | -10.19 | -19.83 | 11.40 | -3.06 | -27.18 | 1.88 | -24.19 | 34.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 0.0 | 0.14 | 0.0 | 366.67 | 0.01 | 0.0 | -50.0 | 0.48 | -21.31 | -35.14 | 0.63 | -17.11 | -20.25 | -0.05 | -25.0 | -66.67 | 0.43 | -24.56 | -39.44 | 0.00 | 3.71 | 4.77 |
21Q2 (8) | 3.12 | -10.09 | 16.42 | 0.3 | -23.08 | -53.85 | 0 | 0 | 0 | 0 | 0 | 0 | 3.55 | -26.95 | -8.97 | 0.05 | -89.58 | -79.17 | 2.16 | -3.57 | -15.29 | 11.76 | -1.73 | -34.34 | 2.48 | 16.43 | 106.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 1.94 | 0.14 | 366.67 | 0 | 0.01 | -50.0 | 0 | 0.61 | -7.58 | 0 | 0.76 | 8.57 | 55.1 | -0.04 | -33.33 | 0.0 | 0.57 | -9.52 | 1525.0 | 0.00 | -1.28 | -8.44 |
21Q1 (7) | 3.47 | -7.71 | 52.86 | 0.39 | -22.0 | 62.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.86 | -12.27 | 46.83 | 0.48 | 26.32 | 182.35 | 2.24 | -16.42 | 9.27 | 11.97 | -23.34 | 0 | 2.13 | 30.67 | 100.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 3.28 | 0.03 | 0.0 | 0 | 0.02 | 0.0 | 0 | 0.66 | -41.07 | 46.67 | 0.7 | -40.17 | 55.56 | -0.03 | -200.0 | 25.0 | 0.63 | -43.24 | 53.66 | 0.00 | 12.95 | -9.07 |
20Q4 (6) | 3.76 | 75.7 | 48.62 | 0.5 | 72.41 | 19.05 | 0 | 0 | 0 | 0 | 0 | 0 | 5.54 | 25.34 | 44.65 | 0.38 | 26.67 | 375.0 | 2.68 | 10.74 | 40.31 | 15.61 | -0.29 | 0 | 1.63 | 16.43 | 34.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 0.0 | 6.06 | 0.03 | 0.0 | 0 | 0.02 | 0.0 | 0 | 1.12 | 51.35 | 300.0 | 1.17 | 48.1 | 317.86 | -0.01 | 66.67 | 66.67 | 1.11 | 56.34 | 344.0 | 0.00 | -9.4 | -62.61 |
20Q3 (5) | 2.14 | -20.15 | -24.38 | 0.29 | -55.38 | -23.68 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | 13.33 | 38.12 | 0.3 | 25.0 | 328.57 | 2.42 | -5.1 | 22.22 | 15.65 | -12.59 | 0 | 1.4 | 16.67 | 47.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | 1.94 | -3.08 | 0.03 | 0 | 0 | 0.02 | 0 | 0 | 0.74 | 0 | 289.47 | 0.79 | 61.22 | 315.79 | -0.03 | 25.0 | 0.0 | 0.71 | 1875.0 | 343.75 | 0.00 | -9.37 | -56.2 |
20Q2 (4) | 2.68 | 18.06 | 0.0 | 0.65 | 170.83 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.9 | 17.82 | 0.0 | 0.24 | 41.18 | 0.0 | 2.55 | 24.39 | 0.0 | 17.91 | 0 | 0.0 | 1.2 | 13.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.09 | 1.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.49 | 8.89 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | -109.76 | 0.0 | 0.00 | -1.96 | 0.0 |