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) | 4.13 | -50.3 | 0 | 0 | 0 | 0 | 0 | 0 | 3.95 | 1.28 | -1.64 | 0 | 0.51 | -28.17 | 12.91 | -29.08 | 1.75 | 63.55 | 0 | 0 | 0 | 0 | 0.06 | -40.0 | 8.18 | 0.0 | 0 | 0 | 0 | 0 | -1.93 | 0 | -1.93 | 0 | -0.07 | 0 | -2.0 | 0 | 0.00 | 0 |
2022 (9) | 8.31 | 28.64 | 0 | 0 | 0 | 0 | 0 | 0 | 3.9 | 21.88 | -1.85 | 0 | 0.71 | 4.41 | 18.21 | -14.33 | 1.07 | 5.94 | 0 | 0 | 0 | 0 | 0.1 | -23.08 | 8.18 | 0.12 | 0 | 0 | 0 | 0 | -3.5 | 0 | -3.5 | 0 | -0.11 | 0 | -3.61 | 0 | 0.00 | 0 |
2021 (8) | 6.46 | -23.82 | 0 | 0 | 0 | 0 | 0 | 0 | 3.2 | 7.02 | -1.65 | 0 | 0.68 | 38.78 | 21.25 | 29.67 | 1.01 | -4.72 | 0 | 0 | 0 | 0 | 0.13 | -23.53 | 8.17 | 0.12 | 0 | 0 | 0 | 0 | -1.65 | 0 | -1.65 | 0 | -1.01 | 0 | -2.66 | 0 | 0.00 | 0 |
2020 (7) | 8.48 | 179.87 | 0 | 0 | 0 | 0 | 0 | 0 | 2.99 | 184.76 | -1.03 | 0 | 0.49 | 104.17 | 16.39 | -28.3 | 1.06 | 27.71 | 0 | 0 | 0 | 0 | 0.17 | -22.73 | 8.16 | 12.86 | 0 | 0 | 0 | 0 | -10.52 | 0 | -10.52 | 0 | -0.72 | 0 | -11.24 | 0 | 0.00 | 0 |
2019 (6) | 3.03 | -13.18 | 0.6 | 0 | 0 | 0 | 0 | 0 | 1.05 | 183.78 | -2.8 | 0 | 0.24 | 300.0 | 22.86 | 40.95 | 0.83 | 38.33 | 0 | 0 | 0 | 0 | 0.22 | -18.52 | 7.23 | 16.61 | 0 | 0 | 0 | 0 | -9.49 | 0 | -9.49 | 0 | -0.15 | 0 | -9.64 | 0 | 0.00 | 0 |
2018 (5) | 3.49 | 41.3 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0.37 | 37.04 | -2.68 | 0 | 0.06 | 0.0 | 16.22 | -27.03 | 0.6 | 233.33 | 0 | 0 | 0 | 0 | 0.27 | 17.39 | 6.2 | 22.53 | 0 | 0 | 0 | 0 | -6.69 | 0 | -6.69 | 0 | 0.01 | 0 | -6.68 | 0 | 0.00 | 0 |
2017 (4) | 2.47 | 349.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | 125.0 | -2.63 | 0 | 0.06 | 200.0 | 22.22 | 33.33 | 0.18 | 20.0 | 0 | 0 | 0 | 0 | 0.23 | -17.86 | 5.06 | 9.05 | 0 | 0 | 0 | 0 | -4.0 | 0 | -4.0 | 0 | 0 | 0 | -4.0 | 0 | 0.00 | 0 |
2016 (3) | 0.55 | -59.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -47.83 | -1.36 | 0 | 0.02 | -60.0 | 16.67 | -23.33 | 0.15 | 150.0 | 0 | 0 | 0 | 0 | 0.28 | -9.68 | 4.64 | 62.81 | 0 | 0 | 0 | 0 | -1.37 | 0 | -1.37 | 0 | 0.3 | -9.09 | -1.07 | 0 | 0.00 | 0 |
2015 (2) | 1.35 | -33.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | 53.33 | -0.21 | 0 | 0.05 | 150.0 | 21.74 | 63.04 | 0.06 | -14.29 | 0 | 0 | 0 | 0 | 0.31 | -6.06 | 2.85 | 9.62 | 0 | 0 | 0 | 0 | -8.0 | 0 | -8.0 | 0 | 0.33 | 83.33 | -7.67 | 0 | 0.00 | 0 |
2014 (1) | 2.03 | 395.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -44.44 | -0.71 | 0 | 0.02 | 100.0 | 13.33 | 260.0 | 0.07 | 16.67 | 0 | 0 | 0 | 0 | 0.33 | -2.94 | 2.6 | 22.64 | 0 | 0 | 0 | 0 | -7.79 | 0 | -7.79 | 0 | 0.18 | 0 | -7.61 | 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) | 4.55 | -6.95 | -13.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | 24.39 | 30.77 | -0.5 | 20.63 | 18.03 | 0.51 | 30.77 | -29.17 | 12.20 | 23.26 | -33.91 | 1.94 | -4.9 | 28.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | -50.0 | 8.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.06 | -19.53 | -117.02 | -3.06 | -19.53 | -117.02 | 0.25 | 47.06 | 1350.0 | -2.81 | -17.57 | -96.5 | 0.00 | 0 | 0 |
24Q1 (19) | 4.89 | 18.4 | -17.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.82 | -35.94 | -1.2 | -0.63 | -600.0 | -23.53 | 0.39 | -23.53 | -9.3 | 9.90 | -23.34 | -3.32 | 2.04 | 16.57 | 54.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | -44.44 | 8.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.56 | -32.64 | 36.16 | -2.56 | -32.64 | 36.16 | 0.17 | 342.86 | 200.0 | -2.39 | -19.5 | 42.82 | 0.00 | 0 | 0 |
23Q4 (18) | 4.13 | -17.4 | -50.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.28 | 20.75 | 5.79 | -0.09 | 79.55 | 74.29 | 0.51 | -32.89 | -28.17 | 12.91 | -34.08 | -28.9 | 1.75 | -3.31 | 63.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | -40.0 | 8.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.93 | -4.32 | 44.86 | -1.93 | -4.32 | 44.86 | -0.07 | -130.43 | 36.36 | -2.0 | -23.46 | 44.6 | 0.00 | 0 | 0 |
23Q3 (17) | 5.0 | -5.12 | -45.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.06 | 35.9 | -1.85 | -0.44 | 27.87 | 0.0 | 0.76 | 5.56 | 43.4 | 19.59 | 6.1 | 40.44 | 1.81 | 19.87 | 50.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | -41.67 | 8.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.85 | -31.21 | 41.27 | -1.85 | -31.21 | 41.27 | 0.23 | 1250.0 | 53.33 | -1.62 | -13.29 | 46.0 | 0.00 | 0 | 0 |
23Q2 (16) | 5.27 | -10.83 | -40.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.78 | -6.02 | -27.78 | -0.61 | -19.61 | -90.62 | 0.72 | 67.44 | 20.0 | 18.46 | 80.32 | 1.85 | 1.51 | 14.39 | 23.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | -33.33 | 8.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.41 | 64.84 | 47.97 | -1.41 | 64.84 | 47.97 | -0.02 | 88.24 | 95.0 | -1.43 | 65.79 | 54.02 | 0.00 | 0 | 0 |
23Q1 (15) | 5.91 | -28.88 | -8.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.83 | -31.4 | 53.7 | -0.51 | -45.71 | 31.08 | 0.43 | -39.44 | 86.96 | 10.24 | -43.62 | 29.53 | 1.32 | 23.36 | 28.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | -30.77 | 8.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.01 | -14.57 | -67.78 | -4.01 | -14.57 | -67.78 | -0.17 | -54.55 | 76.71 | -4.18 | -15.79 | -33.97 | 0.00 | 0 | 0 |
22Q4 (14) | 8.31 | -9.48 | 28.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.21 | 12.04 | 10.0 | -0.35 | 20.45 | -40.0 | 0.71 | 33.96 | 4.41 | 18.16 | 30.19 | -14.28 | 1.07 | -10.83 | 5.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -16.67 | -23.08 | 8.18 | 0.0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -3.5 | -11.11 | -112.12 | -3.5 | -11.11 | -112.12 | -0.11 | -173.33 | 89.11 | -3.61 | -20.33 | -35.71 | 0.00 | 0 | 0 |
22Q3 (13) | 9.18 | 4.08 | 28.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.08 | 0.0 | 83.05 | -0.44 | -37.5 | 27.87 | 0.53 | -11.67 | 32.5 | 13.95 | -23.06 | 22.04 | 1.2 | -1.64 | 15.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | -20.0 | 8.18 | 0.0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -3.15 | -16.24 | -125.0 | -3.15 | -16.24 | -125.0 | 0.15 | 137.5 | 115.62 | -3.0 | 3.54 | -27.12 | 0.00 | 0 | 0 |
22Q2 (12) | 8.82 | 36.11 | 18.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.08 | 100.0 | 58.82 | -0.32 | 56.76 | 41.82 | 0.6 | 160.87 | -13.04 | 18.13 | 129.34 | 1.93 | 1.22 | 18.45 | 11.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -7.69 | -20.0 | 8.18 | 0.0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -2.71 | -13.39 | 76.04 | -2.71 | -13.39 | 76.04 | -0.4 | 45.21 | 57.89 | -3.11 | 0.32 | 74.63 | 0.00 | 0 | 0 |
22Q1 (11) | 6.48 | 0.31 | -20.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | -50.91 | -35.71 | -0.74 | -196.0 | -208.33 | 0.23 | -66.18 | -54.9 | 7.90 | -62.69 | -48.55 | 1.03 | 1.98 | -18.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | 0.0 | -18.75 | 8.18 | 0.12 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -2.39 | -44.85 | 77.79 | -2.39 | -44.85 | 77.79 | -0.73 | 27.72 | -1.39 | -3.12 | -17.29 | 72.82 | 0.00 | 0 | 0 |
21Q4 (10) | 6.46 | -9.65 | -23.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.1 | 86.44 | -20.86 | -0.25 | 59.02 | -152.08 | 0.68 | 70.0 | 38.78 | 21.18 | 85.36 | 29.26 | 1.01 | -2.88 | -4.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -13.33 | -23.53 | 8.17 | 0.0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -1.65 | -17.86 | 84.32 | -1.65 | -17.86 | 84.32 | -1.01 | -5.21 | -40.28 | -2.66 | -12.71 | 76.33 | 0.00 | 0 | 0 |
21Q3 (9) | 7.15 | -3.64 | 21.19 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.59 | -13.24 | -39.18 | -0.61 | -10.91 | -165.22 | 0.4 | -42.03 | -40.3 | 11.43 | -35.73 | -68.27 | 1.04 | -4.59 | -9.57 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.15 | 0.0 | -16.67 | 8.17 | 0.0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -1.4 | 87.62 | 87.27 | -1.4 | 87.62 | 87.27 | -0.96 | -1.05 | -95.92 | -2.36 | 80.75 | 79.46 | 0.00 | 0 | 0 |
21Q2 (8) | 7.42 | -9.51 | -22.71 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.68 | -19.05 | 466.67 | -0.55 | -129.17 | 33.73 | 0.69 | 35.29 | 475.0 | 17.78 | 15.77 | 80.8 | 1.09 | -14.17 | 18.48 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.15 | -6.25 | -25.0 | 8.17 | 0.0 | 0.37 | 0 | 0 | 0 | 0 | 0 | 0 | -11.31 | -5.11 | -5.01 | -11.31 | -5.11 | -5.01 | -0.95 | -31.94 | -227.59 | -12.26 | -6.79 | -10.85 | 0.00 | 0 | 0 |
21Q1 (7) | 8.2 | -3.3 | 258.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | -39.57 | 64.71 | -0.24 | -150.0 | 46.67 | 0.51 | 4.08 | 30.77 | 15.36 | -6.26 | 0 | 1.27 | 19.81 | 92.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -5.88 | -23.81 | 8.17 | 0.12 | 13.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.76 | -2.28 | -8.36 | -10.76 | -2.28 | -8.36 | -0.72 | 0.0 | -414.29 | -11.48 | -2.14 | -14.0 | 0.00 | 0 | 0 |
20Q4 (6) | 8.48 | 43.73 | 179.87 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.39 | 43.3 | 434.62 | 0.48 | 308.7 | 184.21 | 0.49 | -26.87 | 104.17 | 16.39 | -54.51 | 0 | 1.06 | -7.83 | 27.71 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.17 | -5.56 | -22.73 | 8.16 | 0.0 | 12.86 | 0 | 0 | 0 | 0 | 0 | 0 | -10.52 | 4.36 | -10.85 | -10.52 | 4.36 | -10.85 | -0.72 | -46.94 | -380.0 | -11.24 | 2.18 | -16.6 | 0.00 | 0 | 0 |
20Q3 (5) | 5.9 | -38.54 | 22.92 | 0 | 0 | -100.0 | 0.17 | 30.77 | -50.0 | 0 | 0 | 0 | 0.97 | 708.33 | 193.94 | -0.23 | 72.29 | 66.67 | 0.67 | 458.33 | 179.17 | 36.02 | 266.22 | 0 | 1.15 | 25.0 | 40.24 | 0 | 0 | 0 | 0.11 | -31.25 | -50.0 | 0.18 | -10.0 | -25.0 | 8.16 | 0.25 | 14.93 | 0 | 0 | 0 | 0 | 0 | 0 | -11.0 | -2.14 | -23.46 | -11.0 | -2.14 | -23.46 | -0.49 | -68.97 | -644.44 | -11.49 | -3.89 | -30.27 | 0.00 | 0 | 0 |
20Q2 (4) | 9.6 | 319.21 | 0.0 | 0 | -100.0 | 0.0 | 0.13 | 0 | 0.0 | 0 | 0 | 0.0 | 0.12 | -76.47 | 0.0 | -0.83 | -84.44 | 0.0 | 0.12 | -69.23 | 0.0 | 9.84 | 0 | 0.0 | 0.92 | 39.39 | 0.0 | 0 | 0 | 0.0 | 0.16 | 0 | 0.0 | 0.2 | -4.76 | 0.0 | 8.14 | 12.59 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -10.77 | -8.46 | 0.0 | -10.77 | -8.46 | 0.0 | -0.29 | -107.14 | 0.0 | -11.06 | -9.83 | 0.0 | 0.00 | 0 | 0.0 |