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) | 1.34 | -39.91 | 0 | 0 | 0 | 0 | 0 | 0 | 1.17 | -67.86 | -0.2 | 0 | 0.08 | -87.88 | 6.84 | -62.29 | 0.46 | -45.88 | 0 | 0 | 0 | 0 | 0.02 | 0 | 2.59 | 0.0 | 0.84 | 3.7 | 0 | 0 | 0.24 | -67.12 | 1.08 | -29.41 | 0 | 0 | 0.24 | -67.12 | 0.00 | 0 |
2022 (9) | 2.23 | 12.63 | 0 | 0 | 0 | 0 | 0 | 0 | 3.64 | -70.38 | 0.33 | -82.81 | 0.66 | -62.92 | 18.13 | 25.19 | 0.85 | -56.19 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 25.12 | 0.81 | 32.79 | 0 | 0 | 0.73 | -65.4 | 1.53 | -43.75 | 0 | 0 | 0.73 | -65.4 | 0.00 | 0 |
2021 (8) | 1.98 | 76.79 | 0 | 0 | 0 | 0 | 0 | 0 | 12.29 | 66.76 | 1.92 | 76.15 | 1.78 | -24.89 | 14.48 | -54.96 | 1.94 | 110.87 | 0 | 0 | 0 | 0 | 0 | 0 | 2.07 | 18.29 | 0.61 | 19.61 | 0 | 0 | 2.11 | 93.58 | 2.72 | 71.07 | 0 | 0 | 2.11 | 93.58 | 0.00 | 0 |
2020 (7) | 1.12 | -1.75 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 114.87 | 1.09 | 263.33 | 2.37 | 323.21 | 32.16 | 96.96 | 0.92 | 130.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.75 | 0.0 | 0.51 | 6.25 | 0 | 0 | 1.09 | 240.62 | 1.59 | 98.75 | 0 | 0 | 1.09 | 240.62 | 0.00 | 0 |
2019 (6) | 1.14 | -42.42 | 0 | 0 | 0 | 0 | 0 | 0 | 3.43 | -19.29 | 0.3 | -51.61 | 0.56 | -5.08 | 16.33 | 17.61 | 0.4 | -28.57 | 0.07 | -12.5 | 0 | 0 | 0 | 0 | 1.75 | 0.0 | 0.48 | 14.29 | 0 | 0 | 0.32 | -48.39 | 0.8 | -23.08 | 0 | 0 | 0.32 | -48.39 | 0.00 | 0 |
2018 (5) | 1.98 | 60.98 | 0 | 0 | 0 | 0 | 0 | 0 | 4.25 | 156.02 | 0.62 | 0 | 0.59 | 168.18 | 13.88 | 4.75 | 0.56 | 27.27 | 0.08 | -11.11 | 0 | 0 | 0 | 0 | 1.75 | 1.16 | 0.42 | 0.0 | 0 | 0 | 0.62 | 3000.0 | 1.04 | 136.36 | 0 | 0 | 0.62 | 3000.0 | 0.00 | 0 |
2017 (4) | 1.23 | -55.27 | 0.15 | 0 | 0 | 0 | 0 | 0 | 1.66 | -31.97 | -0.12 | 0 | 0.22 | 0.0 | 13.25 | 46.99 | 0.44 | 62.96 | 0.09 | 0 | 0 | 0 | 0 | 0 | 1.73 | 14.57 | 0.42 | 10.53 | 0 | 0 | 0.02 | -96.23 | 0.44 | -51.65 | 0 | 0 | 0.02 | -96.23 | 0.00 | 0 |
2016 (3) | 2.75 | 41.75 | 0 | 0 | 0 | 0 | 0 | 0 | 2.44 | -2.01 | 0.38 | -17.39 | 0.22 | -35.29 | 9.02 | -33.97 | 0.27 | -27.03 | 0 | 0 | 0 | 0 | 0 | 0 | 1.51 | 1.34 | 0.38 | 15.15 | 0 | 0 | 0.53 | 29.27 | 0.91 | 21.33 | 0 | 0 | 0.53 | 29.27 | 0.00 | 0 |
2015 (2) | 1.94 | 21.25 | 0 | 0 | 0 | 0 | 0 | 0 | 2.49 | 6.87 | 0.46 | 43.75 | 0.34 | -42.37 | 13.65 | -46.08 | 0.37 | -22.92 | 0 | 0 | 0 | 0 | 0 | 0 | 1.49 | 0.0 | 0.33 | 10.0 | 0 | 0 | 0.41 | 70.83 | 0.75 | 38.89 | 0 | 0 | 0.41 | 70.83 | 0.00 | 0 |
2014 (1) | 1.6 | -23.81 | 0 | 0 | 0 | 0 | 0 | 0 | 2.33 | -32.27 | 0.32 | -49.21 | 0.59 | -20.27 | 25.32 | 17.71 | 0.48 | 14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 1.49 | 10.37 | 0.3 | 25.0 | 0 | 0 | 0.24 | -62.5 | 0.54 | -38.64 | 0 | 0 | 0.24 | -61.29 | 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) | 1.37 | 18.1 | 1.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -16.67 | -61.54 | -0.11 | -650.0 | -1200.0 | 0.04 | -33.33 | -85.19 | 5.33 | -19.11 | -62.47 | 0.34 | -17.07 | -47.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 2.59 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0.15 | -42.31 | -59.46 | 0.99 | -10.0 | -18.18 | 0 | 0 | 0 | 0.15 | -42.31 | -59.46 | 0.00 | 0 | 0 |
24Q1 (19) | 1.16 | -13.43 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -20.0 | -68.42 | 0.02 | 109.52 | 125.0 | 0.06 | -25.0 | -89.09 | 6.59 | -3.57 | -70.63 | 0.41 | -10.87 | -40.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 2.59 | 0.0 | 0.0 | 0.84 | 0.0 | 3.7 | 0 | 0 | 0 | 0.26 | 8.33 | -60.0 | 1.1 | 1.85 | -24.14 | 0 | 0 | 0 | 0.26 | 8.33 | -60.0 | 0.00 | 0 | 0 |
23Q4 (18) | 1.34 | 17.54 | -39.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -60.53 | -76.19 | -0.21 | -362.5 | -162.5 | 0.08 | -75.0 | -87.88 | 6.84 | -64.74 | -62.19 | 0.46 | -6.12 | -45.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0 | 2.59 | 0.0 | 0.0 | 0.84 | 0.0 | 3.7 | 0 | 0 | 0 | 0.24 | -46.67 | -67.12 | 1.08 | -16.28 | -29.41 | 0 | 0 | 0 | 0.24 | -46.67 | -67.12 | 0.00 | 0 | 0 |
23Q3 (17) | 1.14 | -15.56 | -54.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | 46.15 | -39.68 | 0.08 | 700.0 | -20.0 | 0.32 | 18.52 | -60.0 | 19.39 | 36.48 | 36.73 | 0.49 | -24.62 | -51.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | 0.84 | 0.0 | 3.7 | 0 | 0 | 0 | 0.45 | 21.62 | -42.31 | 1.29 | 6.61 | -18.35 | 0 | 0 | 0 | 0.45 | 21.62 | -42.31 | 0.00 | 0 | 0 |
23Q2 (16) | 1.35 | -6.9 | -61.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -31.58 | -67.9 | 0.01 | 112.5 | -90.0 | 0.27 | -50.91 | -63.51 | 14.21 | -36.7 | 69.57 | 0.65 | -5.8 | -51.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 0.0 | 0.0 | 0.84 | 3.7 | 3.7 | 0 | 0 | 0 | 0.37 | -43.08 | -45.59 | 1.21 | -16.55 | -18.79 | 0 | 0 | 0 | 0.37 | -43.08 | -45.59 | 0.00 | 0 | 0 |
23Q1 (15) | 1.45 | -34.98 | -18.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | -39.68 | -75.95 | -0.08 | 0.0 | -136.36 | 0.55 | -16.67 | -58.96 | 22.45 | 24.15 | 85.62 | 0.69 | -18.82 | -57.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 0.0 | 25.12 | 0.81 | 0.0 | 32.79 | 0 | 0 | 0 | 0.65 | -10.96 | -72.1 | 1.45 | -5.23 | -50.68 | 0 | 0 | 0 | 0.65 | -10.96 | -72.1 | 0.00 | 0 | 0 |
22Q4 (14) | 2.23 | -11.16 | 12.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.63 | 0.0 | -75.95 | -0.08 | -180.0 | -121.05 | 0.66 | -17.5 | -62.92 | 18.08 | 27.48 | 24.85 | 0.85 | -16.67 | -56.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 0.0 | 25.12 | 0.81 | 0.0 | 32.79 | 0 | 0 | 0 | 0.73 | -6.41 | -65.4 | 1.53 | -3.16 | -43.75 | 0 | 0 | 0 | 0.73 | -6.41 | -65.4 | 0.00 | 0 | 0 |
22Q3 (13) | 2.51 | -28.29 | 55.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.63 | -22.22 | -83.51 | 0.1 | 0.0 | -84.38 | 0.8 | 8.11 | -73.15 | 14.18 | 69.25 | -38.69 | 1.02 | -23.88 | -47.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 0.0 | 25.12 | 0.81 | 0.0 | 32.79 | 0 | 0 | 0 | 0.78 | 14.71 | -55.17 | 1.58 | 6.04 | -32.77 | 0 | 0 | 0 | 0.78 | 14.71 | -55.17 | 0.00 | 0 | 0 |
22Q2 (12) | 3.5 | 95.53 | 45.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | -48.73 | -73.53 | 0.1 | -54.55 | -77.27 | 0.74 | -44.78 | -68.1 | 8.38 | -30.7 | -58.75 | 1.34 | -18.29 | -10.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 25.12 | 43.09 | 0.81 | 32.79 | 58.82 | 0 | 0 | 0 | 0.68 | -70.82 | -65.83 | 1.49 | -49.32 | -40.4 | 0 | 0 | 0 | 0.68 | -70.82 | -65.83 | 0.00 | 0 | 0 |
22Q1 (11) | 1.79 | -9.6 | -8.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | -39.69 | -43.37 | 0.22 | -42.11 | -52.17 | 1.34 | -24.72 | -35.58 | 12.09 | -16.5 | -44.65 | 1.64 | -15.46 | 32.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.07 | 0.0 | 18.29 | 0.61 | 0.0 | 19.61 | 0 | 0 | 0 | 2.33 | 10.43 | 50.32 | 2.94 | 8.09 | 42.72 | 0 | 0 | 0 | 2.33 | 10.43 | 50.32 | 0.00 | 0 | 0 |
21Q4 (10) | 1.98 | 22.98 | 76.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.62 | -31.41 | -18.38 | 0.38 | -40.62 | -32.14 | 1.78 | -40.27 | -24.89 | 14.48 | -37.4 | -54.96 | 1.94 | 0.0 | 110.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.07 | 0.0 | 18.29 | 0.61 | 0.0 | 19.61 | 0 | 0 | 0 | 2.11 | 21.26 | 93.58 | 2.72 | 15.74 | 71.07 | 0 | 0 | 0 | 2.11 | 21.26 | 93.58 | 0.00 | 0 | 0 |
21Q3 (9) | 1.61 | -32.92 | 120.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.82 | 24.84 | 61.86 | 0.64 | 45.45 | 64.1 | 2.98 | 28.45 | 56.84 | 23.14 | 13.89 | -39.6 | 1.94 | 29.33 | 97.96 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.07 | 14.36 | 18.29 | 0.61 | 19.61 | 19.61 | 0 | 0 | 0 | 1.74 | -12.56 | 222.22 | 2.35 | -6.0 | 123.81 | 0 | 0 | 0 | 1.74 | -12.56 | 222.22 | 0.00 | 0 | 0 |
21Q2 (8) | 2.4 | 23.08 | 80.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.06 | 9.68 | 163.79 | 0.44 | -4.35 | 300.0 | 2.32 | 11.54 | 157.78 | 20.32 | -7.02 | -26.19 | 1.5 | 20.97 | 100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.81 | 3.43 | 3.43 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0 | 1.99 | 28.39 | 1143.75 | 2.5 | 21.36 | 278.79 | 0 | 0 | 0 | 1.99 | 28.39 | 1143.75 | 0.00 | 0 | 0 |
21Q1 (7) | 1.95 | 74.11 | 52.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.79 | -13.08 | 335.94 | 0.46 | -17.86 | 1433.33 | 2.08 | -12.24 | 285.19 | 21.85 | -32.06 | 0 | 1.24 | 34.78 | 129.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.75 | 0.0 | 0.0 | 0.51 | 0.0 | 6.25 | 0 | 0 | 0 | 1.55 | 42.2 | 330.56 | 2.06 | 29.56 | 148.19 | 0 | 0 | 0 | 1.55 | 42.2 | 330.56 | 0.00 | 0 | 0 |
20Q4 (6) | 1.12 | 53.42 | -1.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.21 | 36.02 | 301.25 | 0.56 | 43.59 | 2700.0 | 2.37 | 24.74 | 323.21 | 32.16 | -16.05 | 0 | 0.92 | -6.12 | 130.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.75 | 0.0 | 0.0 | 0.51 | 0.0 | 6.25 | 0 | 0 | 0 | 1.09 | 101.85 | 240.62 | 1.59 | 51.43 | 98.75 | 0 | 0 | 0 | 1.09 | 101.85 | 240.62 | 0.00 | 0 | 0 |
20Q3 (5) | 0.73 | -45.11 | -34.23 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.36 | 103.45 | 252.24 | 0.39 | 254.55 | 875.0 | 1.9 | 111.11 | 304.26 | 38.31 | 39.18 | 0 | 0.98 | 30.67 | 122.73 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 1.75 | 0.0 | 0.0 | 0.51 | 0.0 | 6.25 | 0 | 0 | 0 | 0.54 | 237.5 | 68.75 | 1.05 | 59.09 | 32.91 | 0 | 0 | 0 | 0.54 | 237.5 | 68.75 | 0.00 | 0 | 0 |
20Q2 (4) | 1.33 | 3.91 | 0.0 | 0.15 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.16 | 81.25 | 0.0 | 0.11 | 266.67 | 0.0 | 0.9 | 66.67 | 0.0 | 27.52 | 0 | 0.0 | 0.75 | 38.89 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.51 | 6.25 | 0.0 | 0 | 0 | 0.0 | 0.16 | -55.56 | 0.0 | 0.66 | -20.48 | 0.0 | 0 | 0 | 0.0 | 0.16 | -55.56 | 0.0 | 0.00 | 0 | 0.0 |