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) | 2.3 | 2.22 | 0 | 0 | 0 | 0 | 0 | 0 | 2.4 | -28.14 | -0.25 | 0 | 0.25 | -50.0 | 10.42 | -30.42 | 0.93 | -3.12 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | 0.0 | 0.48 | 0.0 | 0 | 0 | -0.25 | 0 | 0.24 | -52.94 | 0 | 0 | -0.25 | 0 | 0.00 | 0 |
2022 (9) | 2.25 | 9.22 | 0 | 0 | 0 | 0 | 0 | 0 | 3.34 | 67.0 | 0.22 | 0 | 0.5 | 2.04 | 14.97 | -38.9 | 0.96 | -11.93 | 0 | 0 | 0 | 0 | 0.01 | 0 | 2.5 | 0.0 | 0.48 | 0.0 | 0 | 0 | 0.03 | 0 | 0.51 | 82.14 | 0 | 0 | 0.03 | 0 | 0.00 | 0 |
2021 (8) | 2.06 | -24.82 | 0 | 0 | 0 | 0 | 0 | 0 | 2.0 | -13.79 | -0.38 | 0 | 0.49 | 11.36 | 24.50 | 29.18 | 1.09 | 84.75 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | 0.0 | 0.48 | 0.0 | 0 | 0 | -0.19 | 0 | 0.28 | -57.58 | 0 | 0 | -0.19 | 0 | 0.00 | 0 |
2020 (7) | 2.74 | -3.52 | 0 | 0 | 0 | 0 | 0 | 0 | 2.32 | -18.88 | -0.18 | 0 | 0.44 | -27.87 | 18.97 | -11.08 | 0.59 | -1.67 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 2.5 | 0.0 | 0.48 | 0.0 | 0 | 0 | 0.18 | -51.35 | 0.66 | -21.43 | 0 | 0 | 0.18 | -51.35 | 0.00 | 0 |
2019 (6) | 2.84 | -6.27 | 0 | 0 | 0 | 0 | 0 | 0 | 2.86 | -26.29 | -0.06 | 0 | 0.61 | -10.29 | 21.33 | 21.7 | 0.6 | -24.05 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 2.5 | 0.0 | 0.48 | 4.35 | 0 | 0 | 0.37 | -33.93 | 0.84 | -18.45 | 0 | 0 | 0.37 | -33.93 | 0.00 | 0 |
2018 (5) | 3.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.88 | -8.06 | 0.13 | 0.0 | 0.68 | -16.05 | 17.53 | -8.69 | 0.79 | 21.54 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 2.5 | 0.0 | 0.46 | 2.22 | 0 | 0 | 0.56 | 0.0 | 1.03 | 1.98 | 0 | 0 | 0.56 | 0.0 | 0.00 | 0 |
2017 (4) | 3.03 | -14.65 | 0 | 0 | 0 | 0 | 0 | 0 | 4.22 | -22.57 | 0.13 | -79.37 | 0.81 | 52.83 | 19.19 | 97.38 | 0.65 | 4.84 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 2.5 | 0.0 | 0.45 | 15.38 | 0 | 0 | 0.56 | -47.17 | 1.01 | -30.34 | 0 | 0 | 0.56 | -47.17 | 0.00 | 0 |
2016 (3) | 3.55 | 28.16 | 0 | 0 | 0 | 0 | 0 | 0 | 5.45 | -5.87 | 0.63 | -20.25 | 0.53 | -52.68 | 9.72 | -49.73 | 0.62 | -38.0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 2.5 | 10.13 | 0.39 | 25.81 | 0 | 0 | 1.06 | -13.11 | 1.45 | -5.23 | 0 | 0 | 1.06 | -13.11 | 0.00 | 0 |
2015 (2) | 2.77 | 3.36 | 0 | 0 | 0 | 0 | 0 | 0 | 5.79 | -0.17 | 0.79 | -27.52 | 1.12 | 25.84 | 19.34 | 26.06 | 1.0 | -18.03 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 2.27 | 4.13 | 0.31 | 55.0 | 0 | 0 | 1.22 | 11.93 | 1.53 | 18.6 | 0 | 0 | 1.22 | 11.93 | 0.00 | 0 |
2014 (1) | 2.68 | 88.73 | 0 | 0 | 0.08 | 0 | 0 | 0 | 5.8 | 41.12 | 1.09 | 78.69 | 0.89 | 11.25 | 15.34 | -21.17 | 1.22 | 62.67 | 0 | 0 | 0.25 | -44.44 | 0.06 | 0 | 2.18 | 36.25 | 0.2 | 42.86 | 0 | 0 | 1.09 | 78.69 | 1.29 | 72.0 | 0 | 0 | 1.09 | 78.69 | 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) | 2.22 | 7.77 | 6.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | -8.47 | -22.86 | -0.03 | 0.0 | 50.0 | 0.37 | -5.13 | -26.0 | 15.95 | 1.41 | -11.01 | 0.65 | -18.75 | -26.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.3 | -11.11 | -87.5 | 0.18 | -14.29 | -43.75 | 0 | 0 | 0 | -0.3 | -11.11 | -87.5 | 0.00 | 0 | 0 |
24Q1 (19) | 2.06 | -10.43 | -5.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.59 | 13.46 | 15.69 | -0.03 | 62.5 | 70.0 | 0.39 | 56.0 | 8.33 | 15.73 | 50.97 | 31.05 | 0.8 | -13.98 | -19.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.27 | -8.0 | -285.71 | 0.21 | -12.5 | -48.78 | 0 | 0 | 0 | -0.27 | -8.0 | -285.71 | 0.00 | 0 | 0 |
23Q4 (18) | 2.3 | 2.68 | 2.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.52 | -22.39 | -39.53 | -0.08 | -700.0 | -700.0 | 0.25 | -41.86 | -50.0 | 10.42 | -33.62 | -30.62 | 0.93 | 10.71 | -3.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.25 | -47.06 | -933.33 | 0.24 | -22.58 | -52.94 | 0 | 0 | 0 | -0.25 | -47.06 | -933.33 | 0.00 | 0 | 0 |
23Q3 (17) | 2.24 | 7.18 | 15.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.67 | -4.29 | -6.94 | -0.01 | 83.33 | -125.0 | 0.43 | -14.0 | -15.69 | 15.69 | -12.43 | -5.84 | 0.84 | -5.62 | -32.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.17 | -6.25 | -525.0 | 0.31 | -3.12 | -40.38 | 0 | 0 | 0 | -0.17 | -6.25 | -525.0 | 0.00 | 0 | 0 |
23Q2 (16) | 2.09 | -3.69 | 12.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.7 | 37.25 | -23.08 | -0.06 | 40.0 | -146.15 | 0.5 | 38.89 | -28.57 | 17.92 | 49.34 | -28.32 | 0.89 | -10.1 | -34.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.16 | -128.57 | -1500.0 | 0.32 | -21.95 | -31.91 | 0 | 0 | 0 | -0.16 | -128.57 | -1500.0 | 0.00 | 0 | 0 |
23Q1 (15) | 2.17 | -3.56 | 9.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -40.7 | -39.29 | -0.1 | -900.0 | -266.67 | 0.36 | -28.0 | -33.33 | 12.00 | -20.08 | -47.56 | 0.99 | 3.12 | -18.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.07 | -333.33 | 46.15 | 0.41 | -19.61 | 17.14 | 0 | 0 | 0 | -0.07 | -333.33 | 46.15 | 0.00 | 0 | 0 |
22Q4 (14) | 2.25 | 15.98 | 9.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.86 | 19.44 | 45.76 | -0.01 | -125.0 | 88.89 | 0.5 | -1.96 | 2.04 | 15.02 | -9.91 | -38.41 | 0.96 | -22.58 | -11.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | -25.0 | 115.79 | 0.51 | -1.92 | 82.14 | 0 | 0 | 0 | 0.03 | -25.0 | 115.79 | 0.00 | 0 | 0 |
22Q3 (13) | 1.94 | 4.86 | -28.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.72 | -20.88 | 56.52 | 0.04 | -69.23 | 140.0 | 0.51 | -27.14 | 121.74 | 16.67 | -33.33 | 52.9 | 1.24 | -8.82 | 55.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 500.0 | 136.36 | 0.52 | 10.64 | 40.54 | 0 | 0 | 0 | 0.04 | 500.0 | 136.36 | 0.00 | 0 | 0 |
22Q2 (12) | 1.85 | -6.57 | -32.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | 8.33 | 93.62 | 0.13 | 116.67 | 208.33 | 0.7 | 29.63 | 125.81 | 25.00 | 9.26 | 84.68 | 1.36 | 12.4 | 142.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.01 | 92.31 | 0.0 | 0.47 | 34.29 | 0.0 | 0 | 0 | 0 | -0.01 | 92.31 | 0.0 | 0.00 | 0 | 0 |
22Q1 (11) | 1.98 | -3.88 | -29.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | 42.37 | 71.43 | 0.06 | 166.67 | 185.71 | 0.54 | 10.2 | 86.21 | 22.88 | -6.14 | 79.11 | 1.21 | 11.01 | 124.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.13 | 31.58 | -218.18 | 0.35 | 25.0 | -40.68 | 0 | 0 | 0 | -0.13 | 31.58 | -218.18 | 0.00 | 0 | 0 |
21Q4 (10) | 2.06 | -23.7 | -24.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.59 | 28.26 | -14.49 | -0.09 | 10.0 | 0 | 0.49 | 113.04 | 11.36 | 24.38 | 123.64 | 28.54 | 1.09 | 36.25 | 84.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.19 | -72.73 | -205.56 | 0.28 | -24.32 | -57.58 | 0 | 0 | 0 | -0.19 | -72.73 | -205.56 | 0.00 | 0 | 0 |
21Q3 (9) | 2.7 | -1.46 | -1.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.46 | -2.13 | -28.12 | -0.1 | 16.67 | -150.0 | 0.23 | -25.81 | -41.03 | 10.90 | -19.48 | -32.64 | 0.8 | 42.86 | 11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.11 | -1000.0 | -161.11 | 0.37 | -21.28 | -43.94 | 0 | 0 | 0 | -0.11 | -1000.0 | -161.11 | 0.00 | 0 | 0 |
21Q2 (8) | 2.74 | -2.84 | -2.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.47 | -4.08 | 4.44 | -0.12 | -71.43 | -20.0 | 0.31 | 6.9 | 14.81 | 13.54 | 5.96 | 15.32 | 0.56 | 3.7 | -16.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.01 | -109.09 | -104.55 | 0.47 | -20.34 | -31.88 | 0 | 0 | 0 | -0.01 | -109.09 | -104.55 | 0.00 | 0 | 0 |
21Q1 (7) | 2.82 | 2.92 | -2.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.49 | -28.99 | -9.26 | -0.07 | 0 | -40.0 | 0.29 | -34.09 | -27.5 | 12.78 | -32.64 | 0 | 0.54 | -8.47 | -16.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | -38.89 | -65.62 | 0.59 | -10.61 | -26.25 | 0 | 0 | 0 | 0.11 | -38.89 | -65.62 | 0.00 | 0 | 0 |
20Q4 (6) | 2.74 | 0.0 | -3.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.69 | 7.81 | -11.54 | 0 | 100.0 | -100.0 | 0.44 | 12.82 | -27.87 | 18.97 | 17.2 | 0 | 0.59 | -18.06 | -1.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.18 | 0.0 | -51.35 | 0.66 | 0.0 | -21.43 | 0 | 0 | 0 | 0.18 | 0.0 | -51.35 | 0.00 | 0 | 0 |
20Q3 (5) | 2.74 | -2.14 | -6.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.64 | 42.22 | 20.75 | -0.04 | 60.0 | 33.33 | 0.39 | 44.44 | -9.3 | 16.18 | 37.85 | 0 | 0.72 | 7.46 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.18 | -18.18 | -48.57 | 0.66 | -4.35 | -20.48 | 0 | 0 | 0 | 0.18 | -18.18 | -48.57 | 0.00 | 0 | 0 |
20Q2 (4) | 2.8 | -2.78 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.45 | -16.67 | 0.0 | -0.1 | -100.0 | 0.0 | 0.27 | -32.5 | 0.0 | 11.74 | 0 | 0.0 | 0.67 | 3.08 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.22 | -31.25 | 0.0 | 0.69 | -13.75 | 0.0 | 0 | 0 | 0.0 | 0.22 | -31.25 | 0.0 | 0.00 | 0 | 0.0 |