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) | 13.19 | -18.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -2.96 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0 | 0 | 0 | 0 | -2.96 | 0 | -2.96 | 0 | 0.01 | 0.0 | -2.95 | 0 | 0.00 | 0 |
2022 (9) | 16.19 | -20.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -3.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0 | 0 | 0 | 0 | -3.5 | 0 | -3.5 | 0 | 0.01 | 0 | -3.49 | 0 | 0.00 | 0 |
2021 (8) | 20.33 | -14.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -3.29 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0 | 0 | 0 | 0 | -3.29 | 0 | -3.29 | 0 | -0.05 | 0 | -3.34 | 0 | 0.00 | 0 |
2020 (7) | 23.69 | 183.03 | 0 | 0 | 0.07 | 0 | 0 | 0 | 0.01 | 0 | -3.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0 | 0 | 8.97 | 20.4 | 0 | 0 | 0 | 0 | -3.55 | 0 | -3.55 | 0 | -0.03 | 0 | -3.58 | 0 | 0.00 | 0 |
2019 (6) | 8.37 | -31.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.91 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | 0 | 0 | 0 | 0 | -3.92 | 0 | -3.92 | 0 | 0 | 0 | -3.92 | 0 | 0.00 | 0 |
2018 (5) | 12.29 | -23.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | -3.76 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | 0.13 | 0 | 0 | 0 | 0 | -3.76 | 0 | -3.76 | 0 | 0.02 | 100.0 | -3.74 | 0 | 0.00 | 0 |
2017 (4) | 16.01 | 211.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.72 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.44 | 13.07 | 0 | 0 | 0 | 0 | -5.59 | 0 | -5.59 | 0 | 0.01 | -80.0 | -5.58 | 0 | 0.00 | 0 |
2016 (3) | 5.14 | -29.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 6.58 | 0.46 | 0 | 0 | 0 | 0 | -2.65 | 0 | -2.65 | 0 | 0.05 | -28.57 | -2.6 | 0 | 0.00 | 0 |
2015 (2) | 7.34 | -12.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.94 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.55 | 0.0 | 0 | 0 | 0 | 0 | -1.95 | 0 | -1.95 | 0 | 0.07 | 75.0 | -1.88 | 0 | 0.00 | 0 |
2014 (1) | 8.39 | 11.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | -7.69 | -1.57 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 6.55 | 5.31 | 0 | 0 | 0 | 0 | -1.57 | 0 | -1.57 | 0 | 0.04 | 0 | -1.53 | 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) | 11.67 | -5.74 | -19.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.7 | -11.11 | -9.38 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.33 | 62.95 | 3.62 | -1.33 | 62.95 | 3.62 | 0.05 | 25.0 | 150.0 | -1.28 | 63.94 | 5.88 | 0.00 | 0 | 0 |
24Q1 (19) | 12.38 | -6.14 | -18.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.63 | 25.0 | 13.7 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.59 | -21.28 | 15.13 | -3.59 | -21.28 | 15.13 | 0.04 | 300.0 | 300.0 | -3.55 | -20.34 | 15.88 | 0.00 | 0 | 0 |
23Q4 (18) | 13.19 | -4.56 | -18.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.84 | -12.0 | 8.7 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.96 | -38.97 | 15.43 | -2.96 | -38.97 | 15.43 | 0.01 | -75.0 | 0.0 | -2.95 | -41.15 | 15.47 | 0.00 | 0 | 0 |
23Q3 (17) | 13.82 | -5.02 | -19.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.75 | -17.19 | 9.64 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.13 | -54.35 | 17.44 | -2.13 | -54.35 | 17.44 | 0.04 | 100.0 | 0.0 | -2.09 | -53.68 | 17.72 | 0.00 | 0 | 0 |
23Q2 (16) | 14.55 | -4.28 | -18.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.64 | 12.33 | 34.69 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.38 | 67.38 | 21.14 | -1.38 | 67.38 | 21.14 | 0.02 | 100.0 | 300.0 | -1.36 | 67.77 | 22.73 | 0.00 | 0 | 0 |
23Q1 (15) | 15.2 | -6.11 | -20.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.73 | 20.65 | 6.41 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.23 | -20.86 | -3.93 | -4.23 | -20.86 | -3.93 | 0.01 | 0.0 | 133.33 | -4.22 | -20.92 | -2.93 | 0.00 | 0 | 0 |
22Q4 (14) | 16.19 | -5.82 | -20.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.92 | -10.84 | -10.84 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.5 | -35.66 | -6.38 | -3.5 | -35.66 | -6.38 | 0.01 | -75.0 | 120.0 | -3.49 | -37.4 | -4.49 | 0.00 | 0 | 0 |
22Q3 (13) | 17.19 | -3.97 | -19.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.83 | 15.31 | 4.6 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.58 | -47.43 | -4.45 | -2.58 | -47.43 | -4.45 | 0.04 | 500.0 | 180.0 | -2.54 | -44.32 | -0.79 | 0.00 | 0 | 0 |
22Q2 (12) | 17.9 | -5.89 | -19.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.98 | -25.64 | -44.12 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.75 | 57.0 | 65.95 | -1.75 | 57.0 | 65.95 | -0.01 | 66.67 | 80.0 | -1.76 | 57.07 | 66.09 | 0.00 | 0 | 0 |
22Q1 (11) | 19.02 | -6.44 | -16.8 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.78 | 6.02 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.07 | -23.71 | 8.74 | -4.07 | -23.71 | 8.74 | -0.03 | 40.0 | 0.0 | -4.1 | -22.75 | 8.69 | 0.00 | 0 | 0 |
21Q4 (10) | 20.33 | -4.96 | -14.18 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.83 | 4.6 | -2.47 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.29 | -33.2 | 7.32 | -3.29 | -33.2 | 7.32 | -0.05 | 0.0 | -66.67 | -3.34 | -32.54 | 6.7 | 0.00 | 0 | 0 |
21Q3 (9) | 21.39 | -3.3 | 3.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.87 | -27.94 | 26.27 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.47 | 51.95 | 9.85 | -2.47 | 51.95 | 9.85 | -0.05 | 0.0 | -150.0 | -2.52 | 51.45 | 8.7 | 0.00 | 0 | 0 |
21Q2 (8) | 22.12 | -3.24 | 214.65 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.68 | 25.27 | 5.56 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.97 | 0.0 | 19.92 | 0 | 0 | 0 | 0 | 0 | 0 | -5.14 | -15.25 | -229.49 | -5.14 | -15.25 | -229.49 | -0.05 | -66.67 | -400.0 | -5.19 | -15.59 | -230.57 | 0.00 | 0 | 0 |
21Q1 (7) | 22.86 | -3.5 | 196.5 | 0 | 0 | 0 | 0.09 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.91 | -12.35 | -8.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 20.4 | 0 | 0 | 0 | 0 | 0 | 0 | -4.46 | -25.63 | 6.3 | -4.46 | -25.63 | 6.3 | -0.03 | 0.0 | -400.0 | -4.49 | -25.42 | 5.47 | 0.00 | 0 | 0 |
20Q4 (6) | 23.69 | 14.44 | 183.03 | 0 | 0 | 0 | 0.07 | 16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.81 | 31.36 | -3.85 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 20.4 | 0 | 0 | 0 | 0 | 0 | 0 | -3.55 | -29.56 | 9.44 | -3.55 | -29.56 | 9.44 | -0.03 | -50.0 | 0 | -3.58 | -29.71 | 8.67 | 0.00 | 0 | 0 |
20Q3 (5) | 20.7 | 194.45 | 125.98 | 0 | 0 | 0 | 0.06 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.18 | -63.89 | -45.68 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 8.97 | 19.92 | 20.4 | 0 | 0 | 0 | 0 | 0 | 0 | -2.74 | -75.64 | 12.46 | -2.74 | -75.64 | 12.46 | -0.02 | -100.0 | -166.67 | -2.76 | -75.8 | 10.97 | 0.00 | 0 | 0 |
20Q2 (4) | 7.03 | -8.82 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.72 | 14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 7.48 | 0.4 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.56 | 67.23 | 0.0 | -1.56 | 67.23 | 0.0 | -0.01 | -200.0 | 0.0 | -1.57 | 66.95 | 0.0 | 0.00 | 0 | 0.0 |