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) | 1.72 | -6.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.73 | -42.52 | -0.1 | 0 | 0.04 | -69.23 | 5.48 | -46.47 | 0.48 | 166.67 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 4.2 | 0.0 | 0.03 | 0 | 0 | 0 | 0.12 | -64.71 | 0.15 | -55.88 | 0 | 0 | 0.12 | -64.71 | 0.00 | 0 |
2022 (9) | 1.83 | 98.91 | 0 | 0 | 0 | 0 | 0 | 0 | 1.27 | 202.38 | 0.34 | 0 | 0.13 | 550.0 | 10.24 | 114.96 | 0.18 | 80.0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 4.2 | 26.89 | 0 | 0 | 0 | 0 | 0.34 | 0 | 0.34 | 0 | 0 | 0 | 0.34 | 0 | 0.00 | 0 |
2021 (8) | 0.92 | 29.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | 133.33 | -0.47 | 0 | 0.02 | -66.67 | 4.76 | -85.71 | 0.1 | 66.67 | 0 | 0 | 0 | 0 | 0.02 | -71.43 | 3.31 | 0.3 | 0 | 0 | 0 | 0 | -1.74 | 0 | -1.74 | 0 | 0 | 0 | -1.74 | 0 | 0.00 | 0 |
2020 (7) | 0.71 | -10.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 5.88 | -0.55 | 0 | 0.06 | 50.0 | 33.33 | 41.67 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 0.07 | -22.22 | 3.3 | 0.0 | 0 | 0 | 0 | 0 | -1.27 | 0 | -1.27 | 0 | 0 | 0 | -1.27 | 0 | 0.00 | 0 |
2019 (6) | 0.79 | -55.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 1600.0 | -0.71 | 0 | 0.04 | 0 | 23.53 | 0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | 3.3 | 10.0 | 0 | 0 | 0 | 0 | -0.71 | 0 | -0.71 | 0 | 0 | 0 | -0.71 | 0 | 0.00 | 0 |
2018 (5) | 1.79 | -25.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -0.61 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -16.67 | 3.0 | 0.0 | 0 | 0 | 0 | 0 | -1.46 | 0 | -1.46 | 0 | 0 | 0 | -1.46 | 0 | 0.00 | 0 |
2017 (4) | 2.41 | 107.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -0.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -14.29 | 3.0 | 50.0 | 0 | 0 | 0 | 0 | -0.85 | 0 | -0.85 | 0 | 0 | 0 | -0.85 | 0 | 0.00 | 0 |
2016 (3) | 1.16 | 132.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | -0.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 40.0 | 2.0 | 25.0 | 0 | 0 | 0 | 0 | -1.15 | 0 | -1.15 | 0 | 0 | 0 | -1.15 | 0 | 0.00 | 0 |
2015 (2) | 0.5 | 4.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | -0.5 | 0 | 0.01 | 0 | 100.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 900.0 | 1.6 | 83.91 | 0 | 0 | 0 | 0 | -0.83 | 0 | -0.83 | 0 | 0 | 0 | -0.83 | 0 | 0.00 | 0 |
2014 (1) | 0.48 | 71.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.26 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.87 | 148.57 | 0 | 0 | 0 | 0 | -0.33 | 0 | -0.33 | 0 | 0 | 0 | -0.33 | 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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24Q3 (20) | 1.92 | 4.92 | 10.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | 28.57 | 200.0 | -0.01 | 0.0 | 87.5 | 0.08 | -27.27 | 300.0 | 9.64 | -43.04 | 391.57 | 0.45 | -10.0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.2 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.12 | -7.69 | -47.83 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
24Q2 (19) | 1.83 | 5.17 | -4.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 10.53 | -12.5 | -0.01 | 0.0 | -133.33 | 0.11 | 120.0 | 0 | 16.92 | 130.15 | 0 | 0.5 | -1.96 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.1 | -9.09 | -67.74 | 0.13 | -7.14 | -58.06 | 0 | 0 | 0 | 0.1 | -9.09 | -67.74 | 0.00 | 0 | 0 |
24Q1 (18) | 1.74 | 1.16 | -7.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 18.75 | -17.39 | -0.01 | 85.71 | -150.0 | 0.05 | 25.0 | -50.0 | 7.35 | 32.35 | -1.47 | 0.51 | 6.25 | 104.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 4.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | -69.44 | 0.14 | -6.67 | -61.11 | 0 | 0 | 0 | 0.11 | -8.33 | -69.44 | 0.00 | 0 | 0 |
23Q4 (17) | 1.72 | -0.58 | -6.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 77.78 | -65.22 | -0.07 | 12.5 | -143.75 | 0.04 | 100.0 | -69.23 | 5.56 | 183.33 | -45.73 | 0.48 | 33.33 | 166.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.2 | 0.0 | 0.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.12 | -47.83 | -64.71 | 0.15 | -34.78 | -55.88 | 0 | 0 | 0 | 0.12 | -47.83 | -64.71 | 0.00 | 0 | 0 |
23Q3 (16) | 1.73 | -9.42 | 13.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -62.5 | -78.05 | -0.08 | -366.67 | -142.11 | 0.02 | 0 | -93.1 | 1.96 | 0 | -94.05 | 0.36 | 20.0 | 157.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 4.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -25.81 | 27.78 | 0.23 | -25.81 | 27.78 | 0 | 0 | 0 | 0.23 | -25.81 | 27.78 | 0.00 | 0 | 0 |
23Q2 (15) | 1.91 | 1.06 | 31.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | 4.35 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.3 | 20.0 | 114.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.31 | -13.89 | 3200.0 | 0.31 | -13.89 | 3200.0 | 0 | 0 | 0 | 0.31 | -13.89 | 3200.0 | 0.00 | 0 | 0 |
23Q1 (14) | 1.89 | 3.28 | 42.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -50.0 | 43.75 | 0.02 | -87.5 | 140.0 | 0.1 | -23.08 | 233.33 | 7.46 | -27.1 | 34.33 | 0.25 | 38.89 | 177.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.36 | 5.88 | 120.11 | 0.36 | 5.88 | 120.11 | 0 | 0 | 0 | 0.36 | 5.88 | 120.11 | 0.00 | 0 | 0 |
22Q4 (13) | 1.83 | 20.39 | 98.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.46 | 12.2 | 557.14 | 0.16 | -15.79 | 206.67 | 0.13 | -55.17 | 550.0 | 10.24 | -68.94 | 114.96 | 0.18 | 28.57 | 80.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 0.0 | 4.2 | 0.0 | 26.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | 88.89 | 119.54 | 0.34 | 88.89 | 119.54 | 0 | 0 | 0 | 0.34 | 88.89 | 119.54 | 0.00 | 0 | 0 |
22Q3 (12) | 1.52 | 4.83 | 92.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 70.83 | 105.0 | 0.19 | 533.33 | 416.67 | 0.29 | 163.64 | 222.22 | 32.95 | 100.72 | 75.76 | 0.14 | 0.0 | 55.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 50.0 | 4.2 | 0.0 | 27.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 1900.0 | 111.32 | 0.18 | 1900.0 | 111.32 | 0 | 0 | 0 | 0.18 | 1900.0 | 111.32 | 0.00 | 0 | 0 |
22Q2 (11) | 1.45 | 9.02 | 88.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | 50.0 | 118.18 | 0.03 | 160.0 | 123.08 | 0.11 | 266.67 | 1000.0 | 16.42 | 195.52 | 408.96 | 0.14 | 55.56 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.2 | 0.0 | 27.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.01 | 99.44 | 99.35 | -0.01 | 99.44 | 99.35 | 0 | 0 | 0 | -0.01 | 99.44 | 99.35 | 0.00 | 0 | 0 |
22Q1 (10) | 1.33 | 44.57 | 90.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 128.57 | 300.0 | -0.05 | 66.67 | 61.54 | 0.03 | 50.0 | 50.0 | 5.56 | 16.67 | -41.67 | 0.09 | -10.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -71.43 | 4.2 | 26.89 | 27.27 | 0 | 0 | 0 | 0 | 0 | 0 | -1.79 | -2.87 | -27.86 | -1.79 | -2.87 | -27.86 | 0 | 0 | 0 | -1.79 | -2.87 | -27.86 | 0.00 | 0 | 0 |
21Q4 (9) | 0.92 | 16.46 | 29.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -65.0 | -46.15 | -0.15 | -150.0 | -650.0 | 0.02 | -77.78 | -66.67 | 4.76 | -74.6 | -85.71 | 0.1 | 11.11 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -71.43 | 3.31 | 0.3 | 0.3 | 0 | 0 | 0 | 0 | 0 | 0 | -1.74 | -9.43 | -37.01 | -1.74 | -9.43 | -37.01 | 0 | 0 | 0 | -1.74 | -9.43 | -37.01 | 0.00 | 0 | 0 |
21Q3 (8) | 0.79 | 2.6 | 1.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 81.82 | 566.67 | -0.06 | 53.85 | 62.5 | 0.09 | 800.0 | 350.0 | 18.75 | 481.25 | 12.5 | 0.09 | 28.57 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 3.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.59 | -3.92 | -27.2 | -1.59 | -3.92 | -27.2 | 0 | 0 | 0 | -1.59 | -3.92 | -27.2 | 0.00 | 0 | 0 |
21Q2 (7) | 0.77 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 175.0 | 1000.0 | -0.13 | 0.0 | 31.58 | 0.01 | -50.0 | 0.0 | 3.23 | -66.13 | 0 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -71.43 | -33.33 | 3.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.53 | -9.29 | -40.37 | -1.53 | -9.29 | -40.37 | 0 | 0 | 0 | -1.53 | -9.29 | -40.37 | 0.00 | 0 | 0 |
21Q1 (6) | 0.7 | -1.41 | -13.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -69.23 | 300.0 | -0.13 | -550.0 | 27.78 | 0.02 | -66.67 | 100.0 | 9.52 | -71.43 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 3.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.4 | -10.24 | -55.56 | -1.4 | -10.24 | -55.56 | 0 | 0 | 0 | -1.4 | -10.24 | -55.56 | 0.00 | 0 | 0 |
20Q4 (5) | 0.71 | -8.97 | -10.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | 333.33 | 85.71 | -0.02 | 87.5 | 88.89 | 0.06 | 200.0 | 50.0 | 33.33 | 100.0 | 0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 133.33 | -22.22 | 3.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.27 | -1.6 | -78.87 | -1.27 | -1.6 | -78.87 | 0 | 0 | 0 | -1.27 | -1.6 | -78.87 | 0.00 | 0 | 0 |
20Q3 (4) | 0.78 | 1.3 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 200.0 | 0.0 | -0.16 | 15.79 | 0.0 | 0.02 | 100.0 | 0.0 | 16.67 | 0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 3.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.25 | -14.68 | 0.0 | -1.25 | -14.68 | 0.0 | 0 | 0 | 0.0 | -1.25 | -14.68 | 0.0 | 0.00 | 0 | 0.0 |